During the period economic crisis Many companies are laying off their employees to optimize performance. In this regard, for most people, both for the heads of organizations and for its employees, the question of what severance pay when reducing should be paid, how to calculate it.

Reduction

According to the Labor Code of the Russian Federation, one of the reasons for the cancellation employment contract is a reduction in the staff or number of employees of the enterprise.

Downsizing is a decrease in the number of workers in one position. For example, cutting three accountants out of eight. And downsizing is the disbanding of a unit or the elimination of identical staff units (that is, for example, all engineers or all controllers). In both cases, the employer must follow the law: provide sufficient grounds for carrying out these procedures, provide the employee with all the guarantees and compensations laid down upon termination of the employment contract (pay severance pay when the employee is reduced, ensure preemptive right for leaving office, etc.).

The reduction procedure involves the following steps:

• issuance of an order;
• notifying employees and offering them others vacancies work;
• informing the Employment Center and the trade union;
• dismissal of workers (and prescribed by law severance pay upon reduction).

Issuing an order

As soon as the manager decides to make a reduction in the enterprise, he must issue an appropriate order. Mandatory form This order is not established by law, but the head must take full responsibility for its preparation.

In the order to carry out measures to reduce the enterprise, the date of the upcoming procedure and the changes that are supposed to be made to the staffing table must be indicated.

Employee notification

After the manager has issued a reduction order, he must notify in writing of the upcoming dismissal of each employee. At the same time, this must be done no later than 2 months before the dismissal of workers from work.

For each reduced employee, a separate notice is drawn up, which is handed to him personally against signature. AT this document indicate the date and reason for dismissal.

Together with the notice of reduction, the employer is obliged to provide the employee with a list of vacant jobs (if any). If the worker agrees to move to a new position, the boss draws up his transfer. The manager is obliged to offer available vacancies as they are released up to the day the employee leaves.

Informing the employment service and the trade union

In addition to the fact that employees must be informed about the dismissal directly, the employer notifies the Employment Center and the trade union about this fact. The head two months before the proposed dismissal (and in cases of massive layoffs - three months) is obliged to notify these organizations about the upcoming event.

At the same time, the trade union must be informed both about the reduction of employees included in it, and about all other dismissed workers.

Dismissal of an employee during reduction

After two months from the moment of notification of employees, their direct termination is made. labor activity. To carry out this stage, the head of the organization issues dismissal orders, as a rule, in the form No. T-8. In this order, in the column "Grounds", a reference is made to the order to reduce, and if available, to the document in which the employee expressed his consent to dismissal before the end of the warning period.

On the last working day, the worker must be paid severance pay in case of reduction and a work book must be handed over to him. As for the entry in it, an appropriate note is made with reference to Art. 81, part 1, paragraph 2, Labor Code of the Russian Federation.

severance pay

Severance pay in case of reduction is a material payment to an employee of an enterprise upon his dismissal due to a decrease in the number of employees or staff of the organization. This kind of compensation includes the average monthly earnings, as well as the average monthly salary kept by the employee for the period of employment, but not more than 2 months from the date of dismissal (including severance pay).

In some cases, such payments can amount to three average monthly salaries: in situations where the employee was registered with the Employment Center within a period of up to two weeks from the moment of his reduction and was not employed after 3 months.

Severance pay in case of reduction of personal income tax is not taxed in accordance with Art. 217, p. 3 of the Labor Code of the Russian Federation. The exception is payments exceeding three months' wages.

By a collective or labor agreement, the amount of compensation for redundancy may be set higher than that fixed by law.

Benefit calculation

Since the payments in question are several average monthly wages, the amount of the severance pay upon reduction is calculated in accordance with Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of Russia No. 922 of December 24, 2007, regulating the calculation of wages.

The average salary of an employee in any mode of work is calculated on the basis of the funds actually accrued to the employee and data on the time he practically worked for the previous 12 calendar months.

The calendar month in this case is the time interval from 1 to 30/31 of the month inclusive, and in February - to 28/29.

The calculation of wages includes all forms of payments permitted by the wage system, which are applied by the employer in question, regardless of their sources. The size of the average salary of an employee cannot be less than the living wage established by law.

The amount of cash payments to employees does not depend on their age, length of service or skill level. So, for example, severance pay in case of reduction of a pensioner is accrued on a general basis.

Period and accruals included in the calculation

In cases where an employee has been working at an enterprise for less than 12 months, the time during which the person was registered with the organization is taken to calculate the average monthly salary and, accordingly, severance pay. If the worker has not worked even a month before the reduction, then for the calculation they use the tariff rate or salary established for him.

When calculating the average salary, the following are not taken into account:

• the time when the employee was paid the average wage, except for the breaks for feeding the child, which are provided labor law RF;
• days on which the employee was on sick leave or received maternity benefits;
• the period of non-performance by the employee of the prescribed work for reasons beyond his control;
• the time of a strike in which the employee did not participate, but could not perform his direct duties in connection with it;
• additional paid holidays to care for children with disabilities;
• other periods during which the worker was exempted from performing his official duties with or without full or partial pay.

It should also be noted that when calculating the salary, the bonuses received by the employee during the reporting period are taken into account. If these remunerations were received by a person who did not work 12 full months, the amounts of such receipts are taken into account in proportion to the time actually worked (with the exception of those bonuses that were accrued for the practically worked period, for example, monthly or quarterly).

Additional compensation

In addition to the fact that the employee must be paid the prescribed severance pay upon reduction, at the time of dismissal, the employee is also entitled to other payments.

So, for example, the employer may, with the written consent of the employee, dismiss him earlier than the deadline established by the reduction order. In this case, the boss is obliged to pay the subordinate additional compensation, which is the average salary of the employee, calculated in proportion to the time left until the expiration of the notice of dismissal. Such compensation does not imply that the main severance pay will not be paid upon reduction.

Along with the specified material compensation, the employee receives a salary for the period worked and compensation for unused vacation.

Severance pay for certain categories of citizens

Labor Code of the Russian Federation and others legislative acts provide for something different from overall size severance pay in case of reduction for certain categories of employees.

So, for example, compensation for employees working at enterprises located in the Far North or territories equated to them is the average monthly salary, as well as the average monthly salary for the period of employment, but not more than 3 months from the date of dismissal (including allowance). These employees may also be paid compensation for the following months for up to six months by decision of the employment service if the employee applied to the specified body within a month from the time of dismissal and was not employed by him.

In situations where workers employed in seasonal work are reduced, the allowance in question is two weeks average earnings.

Other guarantees for employees in case of reduction

Along with the fact that an employee is given a severance pay in case of staff reduction, the Labor Code of the Russian Federation provides for other guarantees to employees in case of reduction. These include, for example, the priority right of certain categories of workers to leave them at their workplace.

So, the head, choosing from several candidates for dismissal, must take into account that:

2. Preference is given to those employees who have higher labor productivity and qualifications. In cases where these indicators are equal, leave at the workplace:

• employees if they have 2 or more dependents;
• workers whose family does not have other persons earning money;
• workers who were injured at work or occupational diseases;
• military invalids;
• employees who improve their qualifications at the direction of the employer on the job.

Summing up, the following can be noted:

• in the Russian Federation, the reduction procedure is regulated at the legislative level;
• The Labor Code of the Russian Federation and other regulatory legal acts establish the rules according to which there is a reduction in staff, payment of severance pay and other compensations to laid-off employees;
• The law establishes the minimum amount of severance pay and additional payments, but other, larger amounts may be established by a collective or labor agreement.

Currently, in many institutions under the jurisdiction of the Ministry of Culture, measures are being taken to reduce the staff and (or) the number of staff. We will tell you in the article what guarantees and compensations are due to employees during such events and how to properly carry out the final settlement procedure with employees.

Dismissal due to a reduction in staff and (or) the number of staff refers to dismissal at the initiative of the employer (clause 2, part 1, article 81 of the Labor Code of the Russian Federation).

The procedure for reducing the staff (number) involves the implementation of certain measures by the Labor Code of the Russian Federation and other legal documents, as well as the provision of a number of guarantees and compensations to employees (see table).

N p / p	Guarantees and compensation in case of reduction	Legislation
Guarantees
1	Employees must be notified of the upcoming dismissal due to a reduction in staff (number) (in person and under signature) at least two months before the dismissal. Employees who have concluded an employment contract for a period of up to two months must be notified of the reduction at least three calendar days before the dismissal, and employees engaged in seasonal work - at least seven calendar days	Articles 180, 292, 296 of the Labor Code of the Russian Federation
2	With the written consent of the employee, early termination of the employment contract is possible (before the expiration of the two-month notice period)	Article 180 of the Labor Code of the Russian Federation
3	The employer is obliged to offer the employee dismissed due to the reduction in staff (number) another available job ( vacant position) in the same institution, corresponding to his qualifications, or a vacant lower position or lower paid job) that the employee can perform, taking into account his state of health. Dismissal is allowed only if the transfer of the employee with his consent to another job is not possible	Articles 81, 180 of the Labor Code of the Russian Federation
4	workers with more high performance labor and qualifications have a preferential right to stay at work. If labor productivity and qualifications of employees are the same, then preference is given to: - family - in the presence of two or more dependents; - persons in whose family there are no other workers with independent earnings; - employees who received during the period of work this employer work injury or Occupational Illness; - disabled people of the Great Patriotic War and invalids of military operations for the defense of the Fatherland; - employees who improve their skills in the direction of the employer on the job. The collective agreement may also provide for other categories of employees enjoying the priority right to remain at work.	Article 179 of the Labor Code of the Russian Federation
5	It is not allowed to terminate an employment contract in connection with a reduction in staff (number) (except in cases of liquidation of an institution) with the following categories of persons: - pregnant women; - women with children under the age of three; - single mothers raising a disabled child under the age of 18 or a young child - a child under the age of 14, other persons raising these children without a mother; - parents (other legal representatives of the child) who are the sole breadwinner of a disabled child under the age of 18 or the sole breadwinner of a child under the age of three in a family raising three or more young children, if the other parent (other legal representative of the child) is not in labor relations; - employees under the age of 18 (such persons can be fired only with the consent of the relevant state labor inspectorate and the commission on minors and the protection of their rights); — employees who are on sick leave or on vacation (including parental leave)	Articles 81, 261, 269 of the Labor Code of the Russian Federation
6	The employer is obliged to inform (in writing) about the forthcoming reduction in the number of staff (in writing) to the employment service authorities and the elected body of the primary trade union organization no later than two months before the start of the reduction measures, and if the decision to reduce may lead to mass dismissal of employees - no later than three months before the start of the relevant events. The criteria for mass layoffs are determined in industry and (or) territorial agreements	Articles 82, 180 of the Labor Code of the Russian Federation, paragraph 2 of Art. 25 of the Law of the Russian Federation of 19.04.1991 N 1032-1
Compensation
7	When terminating an employment contract due to a reduction in staff (number), an employee (including a part-time worker), in addition to wages for the time actually worked in the month of dismissal, is paid: — financial compensation for all unused vacations, calculated on the basis of average earnings, taking into account the number of days unused vacation; - severance pay in the amount of average monthly earnings<*>. Payment of these amounts is made on the day of dismissal of the employee. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for calculation	Articles 127, 140, 178 of the Labor Code of the Russian Federation
8	For the period of employment, the dismissed employee (with the exception of a part-time job) retains the average monthly salary (including severance pay), but not more than two months<**>from the date of dismissal, and for employees of institutions located in the regions of the Far North and equivalent areas - no more than three months<**>from the date of dismissal. The basis for this payment is a certificate from the employment service and a work book submitted by the former employee.	Articles 178, 318 of the Labor Code of the Russian Federation
9	In case of early termination of the employment contract (before the expiration of the two-month notice period) due to a reduction in staff (number), the employer is obliged to pay the employee additional compensation in the amount of the employee's average earnings, calculated in proportion to the time remaining before the expiration of the notice period for dismissal	Article 180 of the Labor Code of the Russian Federation

Average earnings for calculating compensation payments

Compensation payments upon dismissal due to staff reduction (number) of personnel are calculated based on the average salary, the procedure for calculating which is regulated by Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter - Regulation N 922).

In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

When calculating average earnings, take into account all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, in particular (clause 2 of Regulation N 922):

1) wages accrued to the employee:

- on tariff rates, salaries (official salaries) for hours worked;

- for the work performed at piece rates;

- for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

2) funds accrued in editions mass media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;

3) wages paid in non-monetary form;

4) wages finally calculated at the end of the calendar year preceding the event, determined by the wage system, regardless of the time of accrual;

5) allowances and additional payments to tariff rates, salaries (official salaries) for professional skills, class, length of service (work experience), knowledge foreign language, work with information constituting a state secret, combination of professions (positions), expansion of service areas, increase in the volume of work performed, management of a team, etc.;

6) bonuses and remuneration provided for by the wage system;

7) payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for work at night, pay for work on weekends and non-working holidays, overtime pay;

8) other types of wage payments applied by the respective employer.

When calculating the average earnings are not taken into account social payments and other payments not related to wages, in particular (clause 3 of Regulation N 922):

- material assistance (at birth, adoption (adoption) of a child, in connection with retirement due to disability or old age, in connection with the death of a member (members) of the employee's family, etc.);

- the cost of food, travel, training;

- the cost of sanatorium treatment;

- Reimbursement for utility bills.

When calculating average earnings, the calculation period excludes time, as well as the amounts accrued during this time, if (clause 5 of Regulation N 922):

- the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

- the employee received temporary disability benefits or maternity benefits;

- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

- the employee did not participate in the strike, but in connection with this strike he was unable to perform his work;

- the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;

- the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

To calculate the average earnings of an employee, the following formula is used (clause 9 of Regulation N 922):

Average earnings \u003d Average daily earnings x Number of days (calendar, working) in the period payable.

1. Average daily earnings for calculating compensation for unused vacation is defined as follows:

What if billing period fully worked out by the employee:

Average daily earnings \u003d Salary for the billing period / 12 months. / 29.3 cal. days;

B) if the billing period has not been fully worked out by the employee or time has been excluded from it in accordance with clause 5 of Regulation N 922:

Average daily earnings \u003d Salary for the billing period / ((29.3 cal. days x Number of fully worked calendar months in the billing period) + Number of calendar days in not fully worked calendar months (calendar month)),

The number of calendar days in an incomplete calendar month = 29.3 cal. days / Number of calendar days of this month x Number of calendar days falling on the time worked in this month.

2. Average daily earnings for calculating other compensation payments, which rely on the employee during the reduction, is calculated as follows:

Average daily earnings \u003d Wage for the days worked in the billing period / The number of days actually worked in this period.

The procedure for calculating payments for reduction

Wage. Wages in case of reduction are calculated in the usual manner in proportion to the time worked in the month of dismissal, taking into account all additional payments and allowances.

Compensation for unused vacation. As noted above, the calculation of this compensation should be based on the average daily earnings of the employee and the number of days of unused vacation.

When determining the number of days of unused vacation, it is necessary to be guided not only by the provisions of the Labor Code of the Russian Federation, but also by the Rules on regular and additional holidays, approved by the NCT of the USSR on April 30, 1930 N 169, in the part that does not contradict the Labor Code of the Russian Federation, by the Letter of the Ministry of Health and Social Development of Russia of December 7, 2005 N 4334-17, as well as by the Recommendations<1>, Letters<2>Rostrud. Let's highlight the main points that you should pay attention to:

- every employee who has worked in an institution for at least 5.5 months has the right to receive a regular vacation;

- the next vacation is granted once a working year;

- the right to the next regular vacation on account of the new working year arises for the employee after 5.5 months from the end of the previous working year;

- an employee who has worked a full year is entitled to full compensation for unused vacation. In this case, the full working year is calculated from the date the employee was hired and is equal to the calendar year (12 months);

- an employee who has worked in an institution for more than one year and is dismissed due to a reduction in staff is entitled to receive full compensation for unused vacation for the last working year, provided that he has 5.5 or more months of experience in this period, giving the right to leave;

- if the working year is not fully worked out, vacation days for which compensation must be paid are calculated in proportion to the months worked. At the same time, surpluses that make up less than half a month are excluded from the calculation, and surpluses that make up at least half a month are rounded up to a full month;

- proportional compensation for unused vacation is calculated based on the calculation of 2.33 vacation days per month;

- rounding off the number of calendar days of unused vacation to whole days should be done not according to the rules of arithmetic, but in favor of the employee.

severance pay. The calculation of the severance pay is based on the average daily earnings of the employee and the number of working days according to the work schedule in the month following the day of his dismissal (Article 178 of the Labor Code of the Russian Federation).

Since the passage of the terms with which the termination is associated labor relations, begins the day after the calendar date that determines the end of the employment relationship, the countdown of the number of days payable must begin from the day following the day of dismissal (Article 14 of the Labor Code of the Russian Federation). For example, an employee was fired on November 14th. The calculation of the number of days payable should be made from November 15 to December 14.

Average monthly earnings for the period of employment. The average monthly salary is retained by the employee starting from the day following the day of dismissal (Article 14 of the Labor Code of the Russian Federation). Payments are terminated on the day preceding the day of employment, or on the day of the expiration of a two-month (three-month - for "northerners") period from the date of dismissal. For the first month of maintaining the average earnings for the period of employment, the employee receives a severance pay, therefore, the payment for the second month of the employment period is calculated with the offset of the severance pay (Article 178 of the Labor Code of the Russian Federation).

Additional compensation in the amount of average earnings. This compensation is paid on a par with other payments that are due to the employee to reduce the staff (number) of personnel. The amount of additional compensation for early termination of labor relations depends on the time between the actual date of termination of the employment contract and the date of dismissal (Article 178 of the Labor Code of the Russian Federation).

The countdown of the number of working days payable starts from the day following the day of termination of the employment contract and ends with the day of dismissal, which is indicated in the notice of staff reduction (number) (Article 14 of the Labor Code of the Russian Federation).

Example. An employee of the cultural institution received a notice of the upcoming dismissal on 10/17/2014 due to staff reduction. Official salary female workers - 20,000 rubles, work schedule - 40-hour work week.

For the billing period (from 10/01/2013 to 09/30/2014), which was fully worked out, the following payments were made in favor of the employee:

- salary - 240,000 rubles;

- financial assistance in connection with the death of a family member - 5000 rubles.

In addition to the basic payments that are due to reduce the state, the employee must be paid compensation for 28 cal. days She got a new job on November 24, 2014.

Let's calculate the payments that are due to the employee in connection with the dismissal due to staff reduction.

1. Salary from 10/01/2014 to 10/17/2014 will be 11,304.35 rubles. (20,000 / 23 working days x 13 working days).

2. Compensation for unused vacation will be calculated as follows.

The average daily earnings will be equal to 682.59 rubles. (240,000 rubles / 12 months / 29.3 calendar days).

A one-time bonus by March 8 and financial assistance in connection with the death of a family member are not taken into account when calculating compensation, since they do not relate to wages (clause 3 of Regulation N 922).

Compensation for unused vacation will be equal to 19,112.52 rubles. (682.59 rubles x 28 calendar days).

The billing period (from 10/01/2013 to 09/30/2014) has been fully worked out, there are 248 working hours in it. days (according to the production calendar), so the average daily earnings will be equal to 967.74 rubles. (240,000 rubles / 248 working days).

The paid period is 19 working days. days (from 10/18/2014 to 11/17/2014).

The amount of the severance pay will be 18,387.06 rubles. (967.74 rubles x 19 working days).

4. The average daily earnings for the period of employment is calculated in the same manner as when calculating the severance pay.

For this period, there are 23 slaves. days, for 19 of which severance pay was paid, therefore 4 working days are payable. days

The average earnings for the period of employment will be 3870.96 rubles. (967.74 rubles x 4 working days).

Personal income tax and insurance premiums from reduction payments

personal income tax. Wages for the time actually worked, which is paid upon dismissal, as well as compensation for unused vacation, are subject to personal income tax on the basis of paragraphs. 6 p. 1 art. 208, paragraph 1 of Art. 209, paragraph 1 of Art. 210 and paragraph 3 of Art. 217 of the Tax Code of the Russian Federation.

Severance pay, average monthly earnings for the period of employment and compensation for early termination of an employment contract, paid in an amount not exceeding three times the amount (six times for "northerners") of the average monthly earnings, are not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated May 15, 2013 N 03-04-05 / 16928, dated July 8, 2013 N 03-04-05 / 26273).

Insurance premiums. The salary for the month of dismissal and compensation for unused vacation are subject to insurance premiums to the Pension Fund, the FSS and the FFOMS, as well as contributions in case of injuries in general order(part 1 article 7 federal law N 212-FZ<3>, pp. "e" p. 2 h. 1 art. 9 of the Federal Law N 212-FZ, paragraphs. 2 p. 1 art. 20.2 of Federal Law N 125-FZ<4>).

As for the taxation of other compensation payments by insurance premiums for reduction, in 2014 they are not subject to taxation in full, and from 2015 they will be subject to insurance premiums in terms of exceeding three times the size (six times - for the "northerners") of the average monthly earnings ( subparagraph “a” of paragraph 3 of article 2, subparagraph “a” of paragraph 1 of article 5, article 6 of the Federal Law of June 28, 2014 N 188-FZ).

So, let's highlight the main thing. Upon termination of an employment contract due to a reduction in staff (number), the employee is entitled to the following payments:

- salary for the month of dismissal;

- monetary compensation for all unused vacations;

- severance pay in the amount of average monthly earnings;

- average monthly earnings for the period of employment;

- additional compensation in the amount of average earnings (in case of early termination of the employment contract before the expiration of the two-month notice period).

Of these payments, only wages and compensation for unused vacation are subject to personal income tax and insurance premiums in full. Rest compensation payments are not subject to income tax and insurance premiums. At the same time, we draw your attention to the fact that in 2015 the amounts of payments in the form of severance pay and average monthly earnings for the period of employment will be subject to insurance premiums in the part that exceeds a total of three times the amount (six times for the "northerners") of the average monthly earnings.

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

Downsizing payments

In case of forced dismissal, the law protects the rights of a citizen. Firstly, employees need to be notified about the upcoming event 2 months in advance so that they have time to search new work. Secondly, the employer is obliged to provide material assistance in the form of certain payments.

Salary and holiday pay

The first thing that is charged to a dismissed person is payment for the hours actually worked, which he did not receive. In some cases, bonuses are issued if this is fixed by local documentation.

If an employee fails to exercise the right to annual leave, basedArt. 127 Labor Code of the Russian Federation. The total amount depends on:

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

IMPORTANT! Compensation for unused vacation is accrued as for whole year if in the year of reduction the citizen worked from 5.5 to 11 months. Regulation is regulated recommendation Federal Service employment and labor from 19.04.2014.

Both payments will be taxed at 13%.

severance pay

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

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

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

Second and third month

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

An employee on a personal initiative is not entitled to claim a third reduction allowance. This can only be done by the Employment Service and only for persons registered with it. The payment for the third month of absence from employment is the last one.

Calculation procedure

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

Srz =Vrp / Nfact, where:

Vrp- the employee's income for the billing period.

Nfact- actually worked shifts of the employee.

Billing period - 12 months preceding the month of reduction. For example, the dismissal occurred in February 2018, then the time interval from 02/01/2017 to 01/31/2018 will be taken for calculation.

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

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

pout=Srz * Nworking shifts, where

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

REFERENCE! Wages for an incomplete month are calculated in proportion to the days worked.

Example:

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

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

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

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

Severance payment for January is due to Petrov even in the case of employment. If he found a new job in February or March, the compensation would be calculated in proportion to the days of unemployment.

For individual categories

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

Pensioners

A person receiving a pension is fired on the same terms as an ordinary employee. The status of a pensioner, position, skill level, length of service and age do not affect the amount of severance pay upon reduction.

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

part-time workers

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

If an employee working in combination quits his main job before the moment of reduction, which is confirmed by an entry in the work book, he has the right to receive payment for these months.

Seasonal worker

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

Residents of the Far North and areas equated to them

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

Additional compensation

The severance pay is not the only financial help for employees due to downsizing. Depending on the situation, additional material support is assigned.

For early termination

Employees are warned about layoffs two months in advance, but sometimes it is required to terminate the employment relationship ahead of schedule. The Code provides for the dismissal to reduce staff ahead of time, but only by agreement of the parties and with the accrual of a compensation payment.

Its purpose is to compensate for lost income for the period in which the employee could continue working. The size directly depends on the number of days between the dates of early and official termination of employment. The contract or other documentation of the organization may establish multiplying factors.

Early reduction has advantages. First, the dismissed employee receives additional compensation. Secondly, the period for finding a new job is increasing.

Payment of the 13th salary in case of reduction

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

sick pay

The reduced employee is entitled to. Basic conditions:

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

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

Early retirement

Based Art. 32 RF Law “On Employment in Russian Federation» from 19.04.1991, citizen is entitled to early retirement subject to the conditions:

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

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

How to get paid

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

Decor

The accounting department of the employer is responsible for the registration and calculation of compensation for reductions and other charges. The allowance is paid on the basis of an order, which indicates its amount and the reason for dismissal. An appropriate entry is made in the work book with reference to article of the Labor Code of the Russian Federation.

Where are they paid

All due payments for dismissal due to a reduction in the number of employees are made by the former employer. However, in order to receive benefits for the third month, a citizen must contact the employment center and take a certificate confirming the lack of work. The document is submitted to the accounting department, and only after that compensation is calculated for the third month.

REFERENCE! Payment for sick leave after reduction is carried out by the Social Insurance Fund.

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

What are the timeframes for the calculation?

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

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

The terms of payment of the second and third severance pay in case of reduction are agreed upon by both parties.

Liability for non-payment

Delay in the issuance of compensation or incorrect accrual (less than prescribed) is considered as non-compliance with the norms labor law. In this case, the employee must adhere to the following action plan:

1. Provide against signature a written claim about the violation of their legal rights to the head and to the trade union of the organization.
2. Write a complaint to Labor Inspectorate on the inaction of the boss or violation of the deadlines for fixing the problem.
3. Contact the prosecutor's office with a request to check the legality of the actions of the employer.
4. File a claim in court of Arbitration if in other instances a refusal to consider the case is received or no problems are found.

If any violations are identified, the employer can be brought to justice. liability under Art. 236 of the Labor Code of the Russian Federation.

Severance pay for downsizing - material support for involuntary unemployment. The receipt and procedure for payments are established by labor standards in force in Russia. Along with the mandatory financial assistance, the employee receives money for the hours worked. At the request of the employer, additional compensation is assigned.

This method of terminating an employment contract is especially distinguished from others. It can rightfully be called one of the most protecting the rights of the employee, not the employer. Although this option is the most laborious.

What the law says

A clear statement of the differences between downsizing and staff reduction the law does not.

In practice, there is only one difference: when reducing the number of positions from staffing is not excluded, only the number of persons occupying it changes (there were 5 managers, there will be 2).

And if the staff is reduced, then the position is generally removed from the schedule (for example, the position of an accountant for materials is excluded, his duties will be performed by a payroll accountant).

Making changes to the staffing table

It is possible to make a reduction in employees only when the position is already absent from the staff list. Thus, you can make changes to the already existing schedule, or develop another one, taking into account all the changes.

The new version of the schedule is approved by the relevant order, which also explains why the need for reduction arose, in what period it will be carried out.

All employees of the company or enterprise should be familiar with this order.

Categories of persons who cannot be reduced

Reducing the number of employees or staff - This is entirely the initiative of the management of the company or enterprise. However, for certain categories employees have benefits. More on this will be discussed below.

In general, when reducing, a certain rule applies, which is reflected in the legislation: first of all, those employees who are less qualified and have low labor efficiency indicators are fired. In practice, these are most often employees with the least work experience.

The following employees enjoy the advantage of staying at work:

1. Parents of children with disabilities;
2. single mothers;
3. single fathers;
4. Being the only breadwinner in the family;
5. Injured or prof. diseases at this particular workplace;
6. Persons who received a disability in wars;
7. Heroes of Russia and the Soviet Union;
8. Victims of the Chernobyl disaster;
9. Victims of trials in Semipalatinsk;
10. Undergoing training for which they were assigned by the organization;
11. Employees who patented inventions (USSR legislation applies here);
12. Heads of trade union organizations;
13. Voted representatives of the collective who take part in the resolution conflict situations with guidance.

So, it is unacceptable to dismiss by reduction:

1. Persons, ;
2. The employee who has the sick leave;
3. Women who have children under 3 years of age.

This list is not exhaustive; the full list is given in the legislation.

Reasons for layoffs

The law does not directly establish the reasons for layoffs. To make a reduction is the right of the employer, if there are any requiring it economic conditions. But if a dispute arises, the court has the right to check how good the reasons were, whether the reduction was reasonably carried out.

Typically, serious circumstances include:

• Inability to pay wages a large staff of workers;
• There are positions in the state that are not currently required;
• The production technology is changing, in connection with which some of the employees will not be in demand.

Conditions for dismissal

Their observance primarily concerns the employer, if he does not want to pay fines and compensation to illegally dismissed employees in the future.

• The reduction procedure must be followed strictly. Any deviation from it will entail a lot of negative consequences;
• The dismissal must be justified, and the court has the right to verify this;
• The Employment Service must be notified. Employers who ignore this condition often have to pay for forced absenteeism to dismissed employees, already by court order.

Order and procedure of reduction

Dismissal by reduction is carried out in the following order:

1. The company's management issues an order that it is planned to reduce. And not less than 2 months before the dismissal of employees. Each employee is warned about this personally, and gets acquainted with the order against signature;
2. Employees subject to redundancy should be offered other positions that match their qualifications. It is worth considering that this is done not once, but throughout the entire period until termination;
3. The trade union organization must be notified if it operates in the company. If the layoffs are massive, then reduction notice sent to the trade union for 3 months, as required in its ruling by the Constitutional Court of the Russian Federation;
4. In addition to the trade union organization, the employer also warns the employment service;
5. If the employee does not agree to any of the proposed vacancies, an order is issued to reduce the staff. The refusal of the employee must be in writing and signed by the employee;
6. With the consent of the employee, he may be dismissed before the expiration of the two-month period.

Worker's rights in case of downsizing

Many people are poorly versed in the norms of the law, which sometimes becomes convenient for unscrupulous employers. Taking advantage of this situation, they often violate the rights of employees and do not make all the due payments. To prevent this from happening, it is worth considering this point in more detail.

What does the employee have the right guaranteed to him by law:

• Severance pay in the amount of average earnings per month;
• To maintain this earnings until a new job is found (a time limit is set);
• On compensation provided for by an employment or collective agreement.

From the above examples, it can be seen that the state protects citizens from layoffs at the whim of the leadership, makes it possible to protest in judicial order dismissal if it is illegal.

How are redundancy payments made?

Table 1. Payment procedure

What to do if payments are not made in full

Important information : any delay in payments is a violation of the law!

If this order has been violated, any employee can apply to the court, demanding:

• Compensation for vacation that was not used;
• For sick leave that was not paid;
• For moral experiences;
• Compensation for expenses incurred in contacting a lawyer;
• All % that are due for late payments.

At the same time, you can contact the prosecutor's office. Usually scared employers pay everything. If this is the case, your claim can be dropped.

The statute of limitations for applying to these authorities is 3 months from the date of dismissal.

In any case, you need to carefully study your rights and learn how to protect them.

How to quit more profitable: by reduction or by agreement of the parties

We will conduct a small comparative analysis of the two types of dismissal. Since quite often employees ask such a question to specialists, it is worth paying attention to its consideration. And the results are presented in the form of a table.

table 2.Comparative analysis of types of dismissal

How profitable it is to quit, everyone decides for himself. You can rely on the criteria given in the table, you can not take them into account. In any case, you need to focus on the situation that has developed for a particular person.

Employer Mistakes

• Pressure on an employee to force him to quit own will. Usually dictated by the unwillingness to make the payments required by law;
• Dismissal of an employee who is included in the preferential category (the categories are discussed above);
• Lack of coordination of the reduction procedure with the trade union (if any);
• Reduction without written notice.

This list contains the most typical and frequently occurring errors. Some of them are interpreted by the legislator as illegal dismissal and carries serious legal consequences for an irresponsible employer.

Conclusion

Summing up, we can say that layoffs due to redundancy can affect any person. No one is immune from this, especially if there is a difficult economic situation across the country.

In such a situation, it is important to know your rights and make sure that they are not violated. And if there are certain difficulties, seek help from competent specialists.

Downsizing and downsizing are the grounds on which an employee can be fired at the initiative of the employer. In the first case, the number of employees of one position decreases, for example, instead of 7 sales managers, 5 remain in the organization. In the second case, when the staff is reduced, certain positions or divisions are generally excluded from the staff list (clause 2, article 81 of the Labor Code of the Russian Federation).

The employer can make a decision to reduce the number or staff at any time and justify it to the employees, trade union organization or other persons, he is not obliged (clause 10 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2).

Payments due to the employee upon reduction

In case of reduction, the employer organization must pay the dismissed employee:

• wages for the time that he managed to work out in the month of dismissal;
• severance pay - in general case in the amount of average monthly earnings (Article 178 of the Labor Code of the Russian Federation). Their own rules for the payment of severance pay are established for seasonal workers and persons hired for up to 2 months (Articles 296, 292 of the Labor Code of the Russian Federation).

Settlement with the employee, including in relation to the amounts listed above, must be made on the day of his dismissal (Article 84.1, Article 140 of the Labor Code of the Russian Federation).

In addition, the laid-off employee is entitled to the average monthly salary for the period of employment, provided that the employee is not a part-time worker, seasonal worker or a person with whom an employment contract has been concluded for a period of 2 months. The period for which the average salary is paid cannot exceed 3 months after the dismissal, taking into account the severance pay (Article 178 of the Labor Code of the Russian Federation). In other words, on the day of dismissal, the employee receives a severance pay that covers his average earnings for the first month of employment. If during this month and the next (two months in total) the dismissed person does not find a job, he will have the right to turn to his former employer for another average monthly salary. He will receive it for the 2nd month during which he was unemployed. And if during the 3rd month the employee cannot get a job, during this month he will also be able to receive the average monthly salary from the former employer. But this will be the last payment.

For those who work in the regions of the Far North and equivalent areas, the paid period of employment after the reduction increases to a maximum of 6 months, also with a severance pay (Article 318 of the Labor Code of the Russian Federation).

Dismissal due to redundancy: compensation 2019/2020 (calculation)

Compensation for vacation upon reduction is calculated according to the same rules as for other grounds. For the purposes of calculating this payment, the reason for terminating the employment contract does not matter.

As for the severance pay, the settlement period for it is 12 calendar months before the month of dismissal (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922). That is, if you fire an employee, for example, on February 19, 2020, you will need to take the period from February 2019 to January 2020 for the calculation.

The amount of the severance pay is determined by the formula (clause 9 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922):

To calculate the average monthly earnings paid for the period of employment, you can use the same formula. Moreover, the last indicator in it will be equal to the number of working days in the month after the dismissal, for which the average earnings are calculated.