The employee must be paid. What payments are due upon dismissal of one's own free will? Calculation procedure. What operations are performed in the calculation

07.02.2023

Regardless of the reasons why an employment contract is terminated with an employee, the employer needs to pay him off on the day of dismissal (or the next, if he did not work on the day of dismissal). We will figure out what payments are due and how to calculate an employee upon dismissal in various situations.

Retirement payouts

The list of due payments that make up the calculation of an employee upon dismissal includes:

salary, various additional payments, allowances and bonuses (in accordance with the Regulations on bonuses in force in the company) for hours worked;
in case of dismissal at the initiative of the employer, for example, to reduce the state or position, liquidate the company - severance pay and compensation provided for by industry agreements.

The procedure for dismissal and calculation

The general procedure for dismissal is determined by Art. 84.1 of the Labor Code of the Russian Federation - the date of dismissal is indicated in the order of the head, with whom the employee is introduced to the signature. The salary is calculated on the basis of the salary or the tariff rate and is paid for all worked days of the month. Compensation for unused vacation time is calculated from the average earnings for the previous year (2.33 days x number of months x average daily earnings). By the way, an employee can first take off the vacation days due, and then quit.

If the vacation is used in advance, i.e., not worked out before dismissal, then the employer has the right to withhold the amount of his payment from the amount of the final calculation, but may not do this, since this is his right, not his obligation. True, there are situations when withholding amounts for used vacation in advance is prohibited - upon liquidation of a company, dismissal for health reasons, on military conscription, due to force majeure circumstances, upon death.

The calculation upon dismissal can be supplemented by the calculation of severance pay, which is based on the amount of average monthly earnings.

The issue of the calculation procedure upon dismissal is especially considered if the employee is on sick leave on that day. It is possible to calculate an employee on the day of dismissal in such a situation only if he leaves of his own free will and did not warn the administration about the postponement of the term of dismissal after leaving the sick leave. In case of dismissal initiated by the employer (if it is not a company liquidation), dismissal during the period of illness is impossible.

Consider how the final settlement is made upon dismissal in standard and non-standard situations.

How to calculate an employee upon dismissal: examples

Example No. 1 (basic): full settlement upon dismissal of one's own free will

Employee of the company Ivanov I.M. leaves at his own request from June 11, 2018 (in June worked 6 days for 8 hours = 48 hours). Ivanov's salary is 50,000 rubles; according to the Bonus Regulations, he receives a monthly bonus of 15% of the salary for the hours worked.

The amount of earnings for the last 12 months amounted to 700,000 rubles. (the period is worked out completely). The number of days of unused vacation is 10.

salary - 50,000 / 159 hours according to the June norm x 48 hours = 15,094.34 rubles;
premium - 15% of 15,094.34 rubles. = 2264.15 rubles;
compensation for unused vacation - 19,841.30 rubles:

700,000 / 12 / 29.4 \u003d 1984.13 rubles. - average daily earnings;

10 days x 1984.13 rub. = 19,841.30 rubles;

the total amount of accruals is 37,199.79 rubles. (15,094.34 + 2264.15 + 19,841.30) is taxable;
personal income tax - 13% of 37,199.79 = 4836 rubles;
the amount on hand is 32,363.79 rubles. (37 199.79 - 4836).

Example No. 2: how to make a calculation upon dismissal if an employee

1. Ill before the day of dismissal:

Let's supplement the initial data of the previous example. Ivanov I.M., resigning on June 11, 2018, fell ill and applied for a sick leave from June 1, 2018. Since he is resigning of his own free will, the personnel officer should contact him, specifying the date of dismissal - the law is unambiguous: an employee can insist on dismissal on the agreed date , or may quit after presenting a sick leave to the employer. Let's assume that the duration of the sick leave is from June 1st to June 13th. Therefore, the day of dismissal (with appropriate notification from the administration) is June 14. The amount of payment for b / l - 12,000 rubles.

The calculation will be as follows:

in June he did not work, sick leave payment - 12,000 rubles;
holiday compensation - 19,841.30 rubles;
Personal income tax from payments - 13% of 31841.30 rubles. (12,000 + 19,841.30) = 4139 rubles;
amount of settlement money - 27,702.30 rubles. (31 841.30 - 4139).

2. Ill on the day of dismissal:

Again, taking into account the initial data of the 1st example, let's say that Ivanov I.M. fell ill on the day of dismissal - June 11. In this case, the employer is obliged to pay sick leave, taking into account the length of service, then issue a calculation. Suppose that the duration of Ivanov's illness was 4 days - from June 11 to 14. For 3 working days, payment b / l amounted to 5000 rubles. – 100% with insurance experience of 10 years. Release date is June 15th.

salary 15,094.34 rubles;
premium 2264.15 rubles;
holiday compensation RUB 19,841.30
the amount of sick leave payment of 5000 rubles is added to the calculation amount;
a total of 42,199.79 rubles was accrued;
Personal income tax from the amount of the calculation - 5486 rubles. (42199.79 x 13%);
the amount on hand is 36,713.79 rubles.

It should be noted that the legislator reserves the right for the dismissed employee to apply to his former place of work to pay the sick leave within 30 days after the dismissal, if during this time he did not manage to get another job. Payment in this case will be 60% of the calculated amount. The amount of insurance experience does not matter in this case (clause 2, article 5, clause 2, article 7 of the law of December 29, 2006 No. 255-FZ).

Example No. 3: payments to an employee upon dismissal if the vacation is used in advance

Leaving the basic data on the dismissed employee from the 1st example, we will make changes to the question about the use of vacation. Let's say that Ivanov I.M. vacation was spent in advance, for example, he used 28 days, and 1 day of vacation remained before the end of the billing period. The manager decided to withhold the amount of vacation pay for 1 day.

salary 15094.34 rubles;
premium 2264.15 rubles;
compensation is not due. Since the vacation was used in advance, it is necessary to deduct the amount of vacation pay for 1 working day. It will have to be calculated based on the number of working days in the previous 12 months of dismissal - 247 days (from 06/01/2017 to 05/31/2018).

700,000 / 247 x 1 \u003d 2834.00 rubles.

According to the general rules, deductions from wages cannot exceed 20% of the amount payable after taxes. Therefore, in case of overpayment of vacation pay exceeding this level, the employee can return the difference voluntarily (if he agrees). According to the court, the employer will not be able to recover this debt. Read more about when you can and when you can not withhold money for vacation used in advance, read our article. In our example, the limit on the amount of deductions will be ((15,094.34 + 2264.15) - ((15,094.34 + 2264.15) x 13%) x 20% = 3020.38 rubles. Therefore, the amount of 2834 rubles will be fully deducted from the accrued payments.

Since previously issued vacation pay was already subject to personal income tax, we calculate the tax on the amount of due payments, taking into account the amounts withheld - 14,524.49 rubles. (15,094.34 + 2264.15 - 2834.00):

14524.49 x 13% \u003d 1888 - the amount of personal income tax.

Upon dismissal, the employee must receive a settlement in the amount of 12,636.49 rubles. (14,524.49 - 1888).

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Almost every accountant in their professional activities faced the need to make a calculation upon dismissal as soon as possible. It often turns out that the hastily calculated amount turns out to be incorrect. As a result, either the company incurs losses, or a disgruntled employee makes well-founded claims to an inattentive payer.

To avoid such problems, you need to know how wages are paid upon dismissal, scrupulously determine the amount of payments and use a checklist for self-examination.

What operations are performed in the calculation

Employees may leave for a variety of reasons, from their own desire to downsizing. However, the payment of wages upon dismissal is carried out regardless of which article of the Labor Code of the Russian Federation terminated the employment contract.

The responsibility for calculating the amounts lies with the accountant, however, each employee can check whether everything is done correctly. To carry out this operation, it is necessary on the day of dismissal to request a pay slip and carefully study the accruals reflected in it. After you receive the document in your hands, you can proceed to a detailed analysis of payments.

The final settlement upon dismissal usually includes:

salary for the last month of work;
monthly bonus (if it is provided for by the employment contract);
payment for additional work hours (overtime, night, holidays, etc.);
holiday compensation.

Some enterprises have a collective agreement under which a resigning employee may be entitled to various compensation payments, especially if the termination of the contract occurs at the initiative of the administration. This can be a one-time severance pay in a fixed amount or a percentage of the employee's salary.

Payment terms

Calculation upon dismissal - payment terms. How long does it take to terminate an employment contract? Regardless of the reasons for dismissal, the company is obliged to fully pay off its obligations to the employee on the last day of his work. Such requirements are contained in Article 140 of the Labor Code of the Russian Federation.

If the organization has a salary project, the amount due to the dismissed person is transferred to his bank card. If the company pays the salary in cash, the employee receives the money in the cash register. Consequently, the calculation upon dismissal of any employee is carried out within the time limits specified by law.

Sometimes on the last working day, the employee is absent from the workplace, for example, he is on vacation or sick. In this case, the organization is obliged to pay him the final settlement on demand on the last or next business day. If the dismissed person did not appear for the money, the funds due to him are deposited.

The payment upon dismissal of an employee is made simultaneously with the issuance of a work book and familiarization with the order to terminate the contract. This must be done on the last working day of the dismissed person.

Payroll procedure

Salary is calculated according to the standard scheme, while accruing:

salary for the days worked, including the day of dismissal;
all applicable bonuses;
seniority pay;
all processing (work in the evening and night hours, weekends and holidays);
pay for combining positions);
other payments laid down by a separate order (compensation for the use of personal vehicles for official purposes, payment for fuel and lubricants, etc.);
travel allowance, sick leave (if necessary) are paid.

Zarpl. neg. \u003d (Salary + Bonus month + Other pay months) / Number of workers. days per month * Quantity of work days

Is it necessary to keep a spreadsheet?

Specialists of small and medium-sized businesses often ignore the requirement of Article 91 of the Labor Code of the Russian Federation, which obliges employers to keep records of the time actually worked by staff. This is usually done by accountants whose responsibilities include maintaining personnel records, since they consider the compilation of time sheets to be optional. Meanwhile, in the absence of this document, it is impossible to prove how many days the employee worked.

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At the same time, claims may arise both from employees who are trying to prove that their salary was incorrectly calculated upon dismissal, and from tax authorities who believe that in the absence of a time sheet, the company does not have the right to reduce the income tax base by the amount of labor costs . To avoid conflict situations, the time sheet must be maintained, even if several people work in the organization.

How to calculate an employee upon dismissal: vacation compensation

The need to calculate and pay the cash equivalent of vacation pay to the retiring person is set out in Article 115 of the Labor Code of the Russian Federation. It states that each employee who has worked for 11 months is entitled to an annual paid leave of at least 28 days.

It is not difficult to determine that for every full month, an employee is entitled to 2.33 days of vacation. Based on this number, vacation pay is calculated for employees and compensation for unused vacation for those who are laid off.

Basic vacation

The formula for calculating compensation looks like this:

Number of workers days = 28 days / 12 months * Number of full labor. months – Number of used days otp.

According to this formula, the employee is calculated upon dismissal.

Bobrov D.S. was hired as a security guard on February 1. His last working day at the company is October 31. The employee was on vacation from 1 to 14 August. Compensation is subject to 9.33 days of unused vacation (28 / 12 * 10 - 14).

Additional leave

Some categories of personnel are entitled to additional rest days, for example, employees who have irregular working hours. Since additional leave is provided only after the use of the main one, when the employment contract is terminated, it is these days that usually turn out to be unused.

To understand how additional leave is calculated upon dismissal of an employee, you need to carefully study the Labor Code. The categories of personnel listed there are:

3 days - for specialists with irregular working hours, middle and senior managers, if the corresponding norm is in local regulations (Article 117 of the Labor Code of the Russian Federation);
7 days - for employees of hazardous industries (Article 119 of the Labor Code of the Russian Federation);
in accordance with the provisions of Articles 348.10, 339, the Labor Code of the Russian Federation and industry regulations - to other categories of personnel.

Also, from 1 to 10 days, depending on the length of service, is provided to civil servants of state institutions for long service.

If the employee took vacation in advance

If an employee took more vacation days than he was supposed to, upon termination of the contract, the accountant will have to recalculate vacation pay and withhold the overpaid amount.

The calculation procedure for the dismissal of an employee who used leave ahead of schedule looks like this:

1. Exclude from working days periods:

temporary disability;
maternity leave, parental leave;
travel days;
being on paid or administrative leave;
downtime due to the fault of the administration;
days of a strike in which the dismissed person did not participate;
additional days of rest (for parents of a disabled child).

2. Subtract periods not included in the vacation period- days of absenteeism, suspension from work due to alcohol intoxication (drug use), non-admission to work due to lack of permission from a health worker, failure to pass safety briefing, expiration of a weapons license (driver's license).

Average daily earnings

Any calculation of an employee upon dismissal begins with determining the size of the average daily earnings. To do this, all payments related to the wage fund are summed up. The calculation does not include:

material aid;
study leave pay;
compensation for travel when sent on a business trip;
money allocated for the improvement of the employee;
money to pay for kindergarten.

To understand how to calculate an employee’s calculation upon his dismissal, you can use the following rule: “The calculation of average daily earnings does not include payments already calculated on average earnings (travel allowance, vacation pay, etc.).”

Fact

The formula for calculating the average daily earnings:

Wed days salary = Amount of salary. for 12 months / 12 / 29.3

The coefficient of 29.3 was introduced by the Decree of the Government of July 10, 2014 No. 642.

Example

The income of the seller Mikhailov E. A. for November 2017 - March amounted to 30,000 rubles a month, and from April to October - 32,000 rubles each. The billing period has been fully completed. Then the average daily earnings will be equal to 1063.71 rubles. ((30000 * 5 + 32000 * 7) / 12).

The average daily earnings for severance pay are calculated differently. To understand how to calculate the settlement upon dismissal of an employee who is entitled to severance pay, you need to divide the amount of income received by him by the number of days worked according to the production calendar.

Example

Using the data of the above example, we find the average daily earnings of E. A. Mikhailov to pay him a severance pay. It will be equal to 1514.17 rubles. ((30000 * 5 + 32000 * 7) / (21 + 21 + 17 + 19 + 20 + 21 + 20 + 20 + 22 + 23 + 20 + 23)).

If you need to figure out how the employee is correctly calculated upon dismissal, you need to take into account that the days when the employee was absent from the workplace are deducted from the total amount.

Suppose, in January, E. A. Mikhailov was ill for 10 days and earned not 30,000 rubles, but 14,000 rubles. Then his average daily earnings will be 1510.55 rubles. (30000 * 4 + 14000 + 32000 * 7) / (247 - 10)).

Dismissal payments: step by step instructions

How to calculate an employee upon dismissal? The accountant-calculator should remember that you need to be extremely careful in determining the amount of payments due to the employee upon termination of the contract. After all, underpayment of the calculation is fraught with employee claims and inspections by the Labor Inspectorate, and overpayment threatens with an unreasonable understatement of income tax with all the ensuing consequences.

The calculation upon dismissal must be made according to the following algorithm:

Determine earnings for the last month, taking into account all due payments.
Calculate the amount of basic and additional holidays.
Calculate severance pay.
Add up the amounts received.
Withhold overpayment of vacation pay, other amounts that the employee must reimburse (if necessary).

The final amount will be the company's debt to the departing employee.

The answer to the question of when they should pay the settlement upon dismissal is obvious: on the last working day of the employee. At the same time, if the resigning person does not have a salary card, and he did not appear at the cash desk on the last working day, the amount due to him is deposited on a special account.

Calculation of severance pay upon dismissal

A lump sum payment (sometimes also called compensation) is issued to an employee on the following grounds:

if there is a clause in the employment contract obliging the employer to pay severance pay in a fixed amount or based on average monthly earnings;
upon liquidation of a company (closure of an IP) due to bankruptcy, revocation of a license, etc. - on the basis of the norms of clause 1, article 81 of the Labor Code of the Russian Federation;
when reducing the number of personnel - according to the requirements of paragraph 2 of article 81 of the Labor Code of the Russian Federation;
when changing the owner of the organization - in relation to the top management, the dismissal of which occurs in accordance with the provisions of paragraph 4 of article 81 of the Labor Code of the Russian Federation.

The amount of payments to personnel dismissed on the grounds provided for in paragraphs 1-2 of Article 81 of the Labor Code of the Russian Federation is regulated by the norms of Article 178 of the Labor Code of the Russian Federation. It says that the calculation of the amounts due after the dismissal of the employee should include a severance pay in the amount of at least the average earnings for 1 month. If a citizen registers with the employment service within 2 weeks after the termination of the contract and cannot find a job in the next 2 months, during this period he will be paid an allowance calculated as described above.

Managers and chief accountants who terminate contracts on the grounds of clause 4 of article 81 of the Labor Code of the Russian Federation are entitled to a payment in the amount of at least 3 average earnings. They have no obligation to register with the employment service.

How severance pay is calculated: example of calculation upon dismissal

The following formula can be used to determine the amount of severance pay:

Settlement amount = (Amount of earnings in the billing period / Number of days worked) * Number of days in the next. months

To draw up a certificate of average daily earnings, which a dismissed employee submits to the employment service, the billing period is 3 months.

Locksmith Demidov A.S. resigns on 10/31/2019. The billing period for compiling a certificate of average daily earnings is 08/01/2019-10/31/2019. It has 66 working days, which are fully worked out. The amount of employee income for three months amounted to 81,000 rubles. Using the calculator, we calculate the severance pay upon dismissal under clause 2 of article 81 of the Labor Code of the Russian Federation.

For November, Demidov A.S. is due 25,772.73 rubles. (81000 / (23 + 20 + 23) * 21). If he applies to the employment service on time and does not find a job during December 2019, the company will pay him another 25,772.73 rubles. (since in November and December 2019 the number of working days is the same - 21).

After presenting a work book without a mark on employment, the accounting department will make a calculation upon dismissal, while the terms for paying the allowance due to Demidov A.S. will be 3 working days after the appeal.

Reduced severance pay

In some cases, the severance pay may be reduced to two weeks' average earnings. The grounds for this are listed in the Labor Code of the Russian Federation:

a significant deterioration in working conditions, resulting in the impossibility of further work;
the employee’s refusal to transfer to another job for medical reasons or the employer’s lack of a suitable vacancy;
reinstatement of a previously dismissed employee;
disagreement of the employee to transfer to another area together with the employer;
military service, call for alternative service;
recognition of incapacity for work at the conclusion of the medical commission.

Settlements after dismissal on these grounds are carried out on the last working day.

Increase in severance pay

In some cases, the dismissed employee may agree with the employer on more substantial compensation than he is required by law. Typically, top managers manage to achieve such preferences when the company's owners change. The amount of the agreed severance pay is usually fixed in an additional agreement to the employment contract. The deadlines for the calculation of dismissal are also prescribed there.

It should be noted that additional agreements of this type usually contain a phrase about the absence of claims against the employer. Therefore, if the employee changes his mind, then it will be practically impossible for him to challenge the amount of payments in court.

An example of calculating severance pay and other payments

Manager Shishkin A.A. is called up for military service. In this regard, he leaves the company on 11/16/2019. The salary of the employee is 26,000 rubles, the monthly bonus is 3,000 rubles. The employee has been working at the company since January 2015, the billing period (November 2017 - October 2019) has been fully worked out, Shishkin A.A. has not been on vacation for the last year, so he is entitled to 28 days of rest.

It is most convenient to calculate the employee upon dismissal, but if this is not possible, the accountant will act according to the following scheme:

Will determine the salary for November - 13619.05 rubles. (26000 / 21 * 11).
Calculates the monthly premium - 1571.43 rubles. (3000 / 21 * 11).
Find the average daily earnings - 989.76 rubles. ((26000 + 3000) * 12 / 12 / 29.3).
Calculates compensation for unused vacation - 27313.28 rubles. (989.76 * 28).
Determine the amount of severance pay - 9897.60 rubles. (989.76 * 10).
Calculate the final amount of settlement - 52401.36 rubles. (13619.05 + 1571, 43 + 27313.28 + 9897.60).

The employee will receive the money after his dismissal. The answer to the question: “When should I be calculated?” Will be standard - no later than the last working day in the company.

Required documents

The following papers serve as grounds for dismissal:

an employee's application for dismissal (if he terminates the contract voluntarily) or a notice of termination of the employment contract;
termination agreement.

To understand how the payment of settlements is carried out correctly upon dismissal of an employee, let's turn to the list of documents that an accountant will need for this. It includes:

dismissal order form T-8 or T-8a;
note-calculation - form T-51;
work book of the dismissed person;
personal card in the form of T-2.

Calculation terms applicable upon dismissal of an employee in different situations

Sometimes staff leave while on vacation, on sick leave, etc. Such situations often lead to misinterpretation of labor laws. Let's take a look at some typical cases that arise in the practice of accounting services.

How to calculate an employee if the dismissal occurs after going on vacation

If an employee wrote an application for a vacation with the subsequent termination of the contract, the accounting department is obliged to calculate and pay him the settlement on the last day of work (that is, before the vacation). On the same day, the personnel officer introduces the employee to the dismissal order. makes an appropriate entry in the work book and gives it to the employee.

Calculation upon dismissal on a day off: terms

If the date of dismissal falls on a weekend, the settlement must be paid on the first business day following the non-working day. This follows from the provisions of Article 14 of the Labor Code of the Russian Federation.

Payment of settlements on a day off at the administration upon dismissal of a shift worker: terms

If the dismissed person works according to a shift schedule and his last working day falls on the day off of the administrative staff, it is convenient to pay him settlements on the working day for the cashier (accountant). Otherwise, they need to be called to work on the weekend, which is fraught with additional costs for the pay of the cashier and accountant.

In addition, the called employees must obtain written consent to work on weekends.

Taxes upon dismissal of personnel: terms and procedure

When calculating a leaving employee, it must be borne in mind that all payments included in the payroll (salary, bonus, compensation for unspent vacation, etc.) are subject to personal income tax. However, personal income tax is not withheld from the employee's severance pay, calculated in accordance with the requirements of the Labor Code of the Russian Federation. The tax should be levied only on amounts exceeding the mandatory payments.

If the payment of the employee's salary upon dismissal occurred on a weekday, the deadline for transferring personal income tax is no later than the next business day. If the calculation is paid on a weekend, personal income tax is transferred on the next business day.

Note-calculation upon dismissal: goals and design

The note-calculation reflects the procedure for calculating the average daily earnings used to calculate the severance pay. She does not have a regulated form; in most organizations, accountants use the T-61 form because of its clarity and convenience. The document is internal, the employee can only receive it upon a written request outlining the reasons for the request.

Purposes of obtaining a note-calculation:

control over the procedure for calculating payment amounts;
confirmation of income at a new workplace (for negotiations with a potential employer);
confirmation of the fact of illegal calculation in litigation.

Appearance and content

Note-calculation T-61 contains the front and back sides.

On the front side there is information about the employee:

Full name, position, personnel number;
article of the Labor Code of the Russian Federation, according to the norms of which the order was issued;
information about the date and number of the order on the basis of which the calculation is made;
the number of vacation days payable (or used in advance).

On the reverse side, in fact, is the calculation itself:

monthly earnings are given;
the number of days of the billing period is indicated;
calculated average daily earnings;
the amount of vacation pay (compensation upon dismissal), personal income tax withheld from it and the amount payable were calculated.

The document is endorsed by the accountant who made the calculation of the dismissed person.

What to do if payments are delayed upon dismissal, the responsibility of the employer

If the employer has not paid off the employee in a timely manner, the dismissed person must seek help from the competent authorities. The complaint can be addressed to:

to the labor inspectorate;
to the prosecutor's office;
to the district (city) court at the place of the legal address of the violating organization.

The application must indicate a violation of the rights of the employee, formulate a requirement for the former employer, which consists in the full settlement of obligations and the payment of penalties for all days of delay in settlement amounts.

The application must be accompanied by:

a copy of the work book;
a copy of the dismissal order;
pay slips, certificates 2-NDFL and 182-n for the last 2 years;
copies of expenditure cash warrants or payment orders for the payment of wages.

The labor inspectorate and the court, as a rule, take the side of the employee, obliging the employer to fully pay off the obligations and pay off the accrued penalty.

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Labor legislation clearly regulates all the steps and actions of the employer when dismissing staff. And if in the case of an employee, everything is quite simple: you need to know how legal the dismissal is in this or that case, when the organization is trying to dismiss the objectionable, and have basic skills in calculating compensation. Then a personnel officer or a private entrepreneur needs to know all the subtleties of options for terminating an employment relationship. The baggage of knowledge on the basic principles of organizing dismissal and, most importantly, the nuances of the financial side of the issue, will help the employer to avoid litigation and increased compensation payments. Therefore, it is useful for both parties to know what payments are provided for by law upon dismissal. When should the final payment be made, and what is the responsibility of the employer for its delay.

Final settlement upon dismissal - guarantees and payments

The main guarantor protecting the rights of every working Russian is the Labor Code of the Russian Federation. This main regulation of labor relations states that when a person is dismissed, the organization (or individual entrepreneur) where he was employed must pay him without fail, regardless of the options for terminating contractual obligations:

wages for all worked days of the current month (or the previous paid period, if the salary has not yet been accrued);
compensation for vacation days that were not used during employment.

In addition, if additional compensation, bonuses or care allowances were indicated in the employee's employment contract, they are also paid, but only if they were fixed on paper. If this was not defined in the document, additional material incentives are possible only at the good will of the immediate supervisor or director of the organization, when the employer wants to encourage the dismissed employee.

Such standard material conditions for the release of employees apply to all types of dismissal, regardless of the reason for which the contract was terminated:

at the initiative of the employee;
by the will of the employer;
or by agreement of the parties.

The amount of cash payments due does not depend on the article of the Labor Code of the Russian Federation, according to which the dismissal takes place:

at the employee's own request;
or by article.

Dismissal is an emotional moment for both parties, but when calculating it is better for everyone to have a cool head, especially the employer

There is one more important point when calculating the last RFP, and it depends on the basis on which the relationship between the employee and the employer is terminated. So, if termination occurs:

with certain agreements of both parties (agreement);
due to downsizing or a separate staff unit;
due to the liquidation of the company or the termination of the business activities of a private enterprise, including:
- voluntary closure;
- expiration of the license;
- or bankruptcy of the IP.

In these situations, the so-called severance pay must be paid to the dismissed workers, in the generally accepted sense - compensation, which more accurately reflects the meaning of this concept. We will deal with this issue in a separate chapter.

It is worth knowing an important point that often at enterprises there is a so-called collective agreement, which prescribes additional preferences for employees, there are also benefits for staff upon dismissal in such a document. This may be a fixed severance pay or an amount as a percentage of salary.

I recommend that you read this document (if it is available at the enterprise). Everyone knows that only those clauses that improve the norms stipulated by law can be written in the collective agreement: for example, these can be additional days for vacation, bonuses for long service, “holiday” compensation, etc. But the employer does not really like to introduce employees with him, even though it is illegal. At my last job, there was a call agreement, but it was kept as a particularly valuable manuscript, “with seven seals” - in the personnel department in a single copy, it could only be studied there, it was strictly forbidden to take out an invaluable document. I, being the head of the department, studied it, spending almost a whole working day on it, but I did not regret it. After all, no one bothered to clarify that, according to this document, salary indexation is required for certain employees every year, additional payments for professional holidays and other benefits are allowed for each department, but for this the manager must write a memo addressed to the general and get approval , and without it - we work only for a salary. So it seems that there is a call agreement at the plant, but you can’t always reach the rewards either. Ignorance in this case exempts from preferences. Personally, as a leader, I demanded for myself, upon dismissal, payments for the prescribed 3 additional days to paid leave. With my RFP, the money turned out to be rather big.

Wages for days worked - instructions and calculation example

Upon dismissal on the last day, the employer issues the departing labor at the same time with all the due payments

The first amount in the list for calculation upon dismissal is the employee's salary. The entire period worked out in the current month is taken, including the day the work book was issued. If wages have not been calculated and paid for the previous month (for example, on the fourth day of the month), everyone: the immediate supervisor, personnel officer and payer needs to urgently speed up and make the final calculation. The final amount for the RFP should include, in addition to the salary, bonuses, allowances for part-time jobs, overtime (if any), etc.

As a rule, the procedure for calculating salaries is as follows:

The first step is to prepare the time sheet. In 2018, the standard form No. T-13, approved by the Decree of the State Statistics Committee No. 1, is retained. The use of this template is not an indispensable condition, therefore, personnel officers can develop and use their own, one that is convenient for internal reporting. But it should be noted that this form is used in almost all organizations, since it is convenient to work with it during automated processing of accounting information about employees. When terminating the contract, a separate time sheet is usually issued for the dismissed person, this is done by the employee responsible for the unit where the person is registered. It marks all the dates when a person was at work, time off, being on vacation, sick leave are recorded, deviations in the work schedule are reflected (lateness, or, conversely, overtime, as a rule, only those that are issued by memos are taken into account).
The unified form of the time sheet in the form of T-13 is an unregulated document for execution, but it is used by almost everyone
The second step is the coordination of the work time sheet for a specific employee. At this moment, the head checks all the shifts and dates of non-appearance set out in the accounting document. The document is endorsed and given to the personnel officer or accountant who is involved in the calculations.
The time sheet is usually endorsed by 3 people: the responsible employee who draws up the form, the head of the dismissed person and the personnel officer, often the first and second coincide
An employee of the settlement department (or an accountant, depending on who is involved in this) must make the final calculation of the RFP. The standard calculation formula looks simple: the salary upon leaving is equal to the established monthly salary divided by the number of shifts in the billing month. The derived quotient is multiplied by the number of shifts worked by the employee. To this it is necessary to add the amount of the bonus for the period worked, if this is stipulated in the employee's labor motivation.
The salary calculation upon dismissal may look like this

Often, private businesses and small companies ignore the need to keep a time sheet, in which case you need to be prepared that problems may arise with calculations that are not documented. If the employee considers that he was cheated when calculating the final payments, everything will need to be justified. And the Code is firm in this case: article No. 91 of the Labor Code of the Russian Federation states that the employer is obliged to keep records of the time actually worked by each employee.

Among other things, the following should not be overlooked:

amounts for processing, as mentioned above, especially if they have been documented;
for a completed (even just service) combination, for example, many “correct” employers, for a time when the main employee is on vacation or on a b / list, the part-time worker is paid extra N% for these days, and this is fair.

Compensation for unused vacation

The payment of compensation for vacation that was not used by the employee is regulated by article No. 115 of the Labor Code of the Russian Federation. It states that every employed Russian is entitled to an annual paid leave of 28 days. Thus, it is easy to calculate that for each full calendar month a person is entitled to compensation payments in the amount of 2.33 paid days (minimum).

The formula for calculating standard working days to be compensated for unused vacation in this case will look like this: the number of vacation days not used by a person in calendar days will be equal to twenty-eight standard days laid down in the Labor Code of the Russian Federation (for a year of work), this is established by regulation. Norm 28 must be divided by 12 months, multiplied by the number of months worked and subtract the number of vacation days already used.
28 / 12 months x number of months worked - the number of vacation days used.

An example of calculating unused vacation days will look like this

But this is about generally accepted norms. At the same time, the calculator must take into account that additional vacation days are also subject to compensation, they include:

Payments to employees with irregular working hours (according to article No. 119 of the Labor Code of the Russian Federation). As a rule, in organizations such benefits are paid to directors, heads of departments, as well as employees who, due to production needs, are forced to stay at the workplace. Such a preference is assigned by a collective agreement or certain internal orders and it usually lasts 3 days. And this is beneficial not only to the employee, but also to the employer, because by paying extra for processing, the organization will lose much more.
Additional vacation days are given to workers in hazardous industries (Article No. 117). The additional leave in this case is a maximum of 7 days.
Additional vacation days are also provided for employees working in special conditions.

When the number of due days of compensation is established, the personnel officer, accountant or employee of the accounting department must multiply this figure by the average daily earnings. Let's see how it is calculated.

2 approaches to calculating average daily earnings

The Average Daily Earnings (DWA) indicator is needed in two general cases:

to calculate payments for unused vacation (including termination of employment relationships);
in order to calculate the amounts of severance pay and compensation upon termination of the employment contract.

Based on these goals, calculations are also carried out, and the formulas in them differ from each other. Let's take a look at the options.

The first case - in order to correctly calculate the average salary when calculating the amount of compensation for unused vacation, you need to take the annual amount of the calculated volume of the entire salary as a basis. It should include all payments that were made to the employee in the performance of his official duties.

At the same time, it should be noted that the following cannot be included in the SDZ database:

social benefits;
financial assistance from the employer, for example, one-time payments for a wedding or funeral of a close relative, employee incentives for state and professional holidays, etc.;
subsidies for food, travel to the place of work, vocational training, etc.

In order to calculate such payments upon dismissal, a formula is applicable in which a fixed unified indicator of working days per month, set at 29.3, is substituted. This coefficient is applied by personnel officers, according to the change in government Decree No. 642 of 07/10/2014, when it was adjusted (from 29.4).

The average daily earnings in this option is calculated as follows: the amount of salary paid per year / 12 (months) / coefficient 29.3.

Let's take an example:
Suppose an employee's income for the period May - November (7 months) was 40,000 rubles per month, and for the period of the next five months: December - April - 45,000 rubles each. To accrue SDZ for vacation pay, you should:
(40 000 ₽ x 7 months + 45 000 ₽ * 5 months) / 12 months / 29.3 = $1,436.29

The second option - the calculation of the average daily earnings to compensate for the severance pay is considered differently:

The volume of salary and all production bonuses in the billing period (for example, for a full year worked - 12 months) is divided by the number of days actually worked in accordance with the production calendar.

If we take the above level of RFP, we get a different SDZ figure:
(40,000 ₽ x 7 + 45,000 ₽ * 5) / 247 working days per year = 2,044.53 ₽

But you need to take into account an important point when calculating the SDZ - from the number of days of the production calendar, you need to subtract the number of days when the employee was on sick leave.

In this case, the calculation formula is adjusted for days of incapacity for work, for example, if during the working year the employee fell ill for 15 days (according to the certificate of incapacity for work), it should be calculated as follows:
(40,000 ₽ x 7 + 45,000 ₽ * 5) / (247 days - 15) = 2,176.72 ₽

Thus, in order to receive the final amount of compensation for unspent paid vacation, as well as if the employee has additional paid vacation days, you need to take:

The rest of the days from the main and additional paid holidays, which is calculated by the formula:
- 28 main + for example, 3 additional per year / 12 months, in our case it turns out: 28 + 3 / 12 = 2.58;
- multiply this coefficient by the number of months a person has worked, for example, a person has worked at an enterprise for 7 months: 2.58 x 7 \u003d 18.08 days;
- and subtract from this the number of days that the employee has already taken off (for example, he took 7 days for this period), it remains: 18.08 - 7 = 11.08.
Multiply the amount received by the average daily earnings of a person. In our case, if the calculation includes 7 worked months in which a person received a salary, for example:
- in the first 3 months - 40,000 ₽;
- and then at 45,000 ₽ per month, we consider:
- (40,000 ₽ x 3 + 45,000 ₽ x 4) / 7 months / 29.3 = 1,462.70 ₽.
The last arithmetic operation is to multiply the rest of the days by SDZ, in our case it will be 11.08 x 1,462.70 ₽ = 16,206.72 ₽. This will be the final amount of the enterprise's debt for unused days of rest for workers established by law.

How severance pay is calculated - 4 bases and an example of calculation

Severance pay - the so-called retirement pay - is a lump sum payment that is compensated to a departing employee when leaving work for the following four reasons:

If the employment contract contains a clause on the mandatory payment of severance pay. Here, as a rule, the document itself contains either a fixed amount, or the period and average earnings per month are indicated.
When a company is liquidated (its complete closure), a private entrepreneur is declared insolvent, or in the case when an individual entrepreneur simply ceases to operate and winds down the business (see);
When reducing the number of employees in the staffing table or the number of enterprises (see the same article, only paragraph 2).
When the owner of the organization changes. This applies only to the top management of the enterprise: managers and the chief accountant. At the same time, for obvious reasons, it is not applicable to IP (see); .

The first item on the list is regulated by an employment contract between the parties.

Payments for the second and third points are regulated by labor legislation: article No. 178 of the Labor Code of the Russian Federation, which states that social assistance to an employee in the process when he is looking for a new job should be at least the amount of payments for 1 month of work: the product of a person’s average daily earnings and the number of working days in the month following the dismissal.

In addition, the Code contains a requirement to pay the so-called average earnings for the period of employment, which is another 1-2 months, provided that the person is registered with the employment service within two weeks after the dismissal.

Compensation for severance pay for the fourth option of the above list is established by Article No. 181 of Chapter No. 27 of the Labor Code of the Russian Federation, which simply indicates that the employer must accrue at least three average salaries upon leaving the post when changing the status of the owner. The obligation to register with the Employment Center is absent from the dismissed.

To receive a severance pay, you must indicate the basis on which the employment contract was canceled, the difference is only in paragraphs of the eighty-first article of the Labor Code of the Russian Federation: No. 1, No. 2 or No. 4.

Calculation examples are discussed in the chapter on the average daily salary.

We summarize: in order to calculate compensation payments for benefits, you need to divide the sum of all wages, as well as bonus payments received by a person in the billing period, by the number of days actually worked by him, based on the accepted production calendar, minus the days when the person was on sick leave.

Plus, there are several more reasons for the social protection of working citizens (in addition to the b / list):

shutdown of production facilities at the initiative of the employer;
the maternity period of workers (they can be fired only with the complete closure of the company, but this option exists);
caring for a disabled child.

The employer cannot dismiss certain categories of employees without their consent, even with the payment of compensation: pregnant women, women sitting with a child under three years old, etc. (exception - liquidation of an LLC)

The nuances of a reduced severance pay

There are several grounds for paying a reduced severance pay: in the amount of two weeks of average earnings, when an employment contract with an employee is terminated under the following circumstances:

dismissal if an employee refuses to transfer to facilitated working conditions, which are indicated to him for medical reasons or if the enterprise does not have an appropriate job and position for a person (clause 8 of part one of Article No. 77 of the Labor Code of the Russian Federation);
the departure of an employee to the army or the application of alternative service to him (clause 1 of the first part of Article No. 83 of the Code);
the obligation of the employer to reinstate an employee who once performed certain work (paragraph 9 of the first part of Article No. 77);
termination of the contract if the person does not agree to move with the employer to another area;
if the medical commission has assigned the employee the status of incapable of performing work duties (clause 5 of the first part of Article No. 83 of the Code);
if the employee has claims for a significant deterioration in the terms of the employment contract, and he refuses to continue his activities at this enterprise for these reasons (clause 7 of the first part of Article No. 77 of the Labor Code of the Russian Federation).

We note once again that both labor and collective agreements may provide for additional variations in the payment of compensatory benefits or establish their increased volumes. But labor legislation clearly indicates that these conditions should not be lower than those regulated by the Labor Code of the Russian Federation, that is, these agreements should not infringe on the rights of the employee.

It happens that the employer agrees with the employee on a fixed amount of compensation that does not depend on the average monthly salary. This can be beneficial to both one and the other side, you just need to weigh all the pros and cons and correctly calculate everything. At the same time, it is important to prescribe this condition in the order to terminate the employment contract, indicating the specific amount of payment. If the dismissed person signs a document, it is not worth counting on the court demanding higher payments, regardless of whether the person found work through the labor exchange in the following months or not.

It must be borne in mind that compensatory compensation is not provided for the following categories of workers:

those who work part-time;
employees accepted for temporary work (if it is stipulated in the contract);
"conscripts", those with whom the contract is concluded for a period of less than two months.

Withholding upon termination of the contract - what does the law say

In the previous chapter, categories of workers were listed who are entitled to a reduced severance pay upon dismissal: not for 2-3 months, as expected, but only for 2 weeks. But it should be noted that almost all employees who fall under these certain articles of the Labor Code of the Russian Federation have several small preferences when terminating an employment agreement:

They are prohibited from deducting from compensation the amount for unearned vacation pay.
Employees who are fired for certain reasons cannot be withheld from the company's expenses spent on their training.
It is impossible to take compensation for issued and not handed over overalls and personal protective equipment (PPE).

In addition, the employer does not have the right to deduct from the final salary already paid but not accumulated vacation days, study and work clothes for employees who leave for the following reasons:

liquidation of an enterprise, closure or bankruptcy of an individual entrepreneur;
reduction in staffing or size in the organization;
change of ownership, but only in relation to managers, deputies and chief accountant;
death of an employee or individual entrepreneur.

In the Labor Code of the Russian Federation there are articles and categories of workers who cannot be withheld unearned vacation pay, this must be taken into account when dismissing

For all other dismissed employees, when calculating payments, vacation pay, work uniform and study costs that were paid ahead of schedule can be deducted from the final total calculation. Therefore, if you took a vacation in advance, you should be prepared that the amount of compensation will be less than what would be expected in the standard calculation.

However, this requirement may be waived by separate agreement of the parties. This is especially true for dismissal under the article of the Code, which involves the agreement of the parties. In this case, it is enough to write down all the necessary points in the document.

Note-calculation upon dismissal - goals and design

When terminating an employment relationship, the law requires the employer to make a full settlement with each employee for all payments determined by labor standards. These amounts are indicated in the certificate, which is called a note-calculation.

Like other settlement certificates, it is issued at the written request of the resigning person.

Let's clarify why the dismissed person may need this paper. So, there can be several purposes for obtaining a reference-calculation:

if the employee wants to independently recalculate all accounting calculations;
if he wants to know the exact amount that he is entitled to when leaving the organization before the moment of dismissal, in some cases this can help to sort out on the spot in case of “mistakes” of the payers, to ask all questions to the performers in time without involving the court;
with this note you can confirm your last income with a new job;
confirm the illegality of the calculation in litigation.

In each specific option, the amount of payments is calculated based on the terms of the employment contract and the grounds for terminating the contract.

It should be noted that in legislative acts there is no requirement to use any particular form when registering settlement amounts. But personnel officers and calculators usually use the note-calculation form No. T-61, regulated by the Decree of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004. Since it is this simple template that contains the most necessary information for accounting for wages.

Note-calculation No. T-61 is drawn up on one sheet and includes the title side and turnover:

On the front side, the main data about the employee is entered:
- Full name, position, division and personnel number in the accounting internal system of the enterprise;
- grounds for termination of the contract - a specific article of the Labor Code of the Russian Federation upon dismissal;
- the number of vacation days, used advances;
- the number of vacation days earned during the period of work;
on the reverse side, the figures are detailed:
- monthly payments are made for the billing period;
- the number of calendar days of the billing period and the average daily earnings are indicated;
- vacation pay is calculated;
- the final total-amount is confirmed, which is set for the issuance "on hand".

It is allowed to print a receipt-calculation on one sheet with a turnover. The document is endorsed by the accountant who conducts the calculation.

Photo gallery: a sample of filling out the form No. T-61

The general view of the form template No. T-61 looks like this Sample of filling the title page of the form No. T-61 This is how the reverse side of the T-61 form is filled

Delayed payments upon dismissal: what to do

As we have already mentioned, the legislation (to be precise -) gives the exact terms of payments: on the day of dismissal. There is only one exception here: if a person is unavailable on the day of termination of employment obligations, he can be paid settlements on the next day after he turns to the employer for compensation.

If the employer violates the term of compensation payments, without having legal grounds for that, every citizen has the right to write a complaint against him. For this, labor legislation provides for 3 instances:

State Labor Inspectorate;
prosecutor's office;
district court at the location of the offending employer.

Please note: justices of the peace do not deal with labor disputes.

The fact of neglect of the rights of a citizen will have to be substantiated. As proof of his innocence, a person can use any settlement certificates that he received upon dismissal.

Please note: if certificates were not issued to you with a work book and calculation, this is not a violation of the Labor Code of the Russian Federation, but only if you did not write a corresponding application and did not require them. In this case, the issue is resolved simply: you need to issue a simple written request for the issuance of certain documents and send it to the employer (in person or by mail). The company is obliged to issue the certificates indicated in the paper within three working days.

When filing a complaint with any of the above authorities, a person is recommended to have a package of documents with him:

a copy of the order to terminate the employment contract;
a copy of the employment agreement;
one or more references-calculations that confirm the amount of income (a note-calculation, 2-personal income tax, a certificate of the amount of earnings for 2 calendar years preceding the dismissal in the form 182n);
document confirming the payment of insurance premiums;
a copy of the work book.

You can provide other information that would confirm that the salary was not paid upon dismissal, bring witnesses.

Most often, in labor disputes, the court takes the side of the plaintiff, but this requires at least a minimum set of evidence confirming the violation.

Labor legislation is one of the most developed and specific legal acts

Employer's responsibility

If the company violates the three-day (maximum allowable) payment period, it will be obliged to pay compensation already with interest. The amount of this compensation will be equal to 1/300 of the refinancing rate, and its amount will be calculated for each day of delay, starting from the moment of dismissal.

In case of delay for up to two months, labor law provides for 3 types of penalties:

5,000 ₽ fine (maximum) or warning - for officials;
from 1,000 ₽ to 5,000 ₽ - a fine for individual entrepreneurs;
30,000-50,000 ₽ - a fine imposed on the violating organization.

If a company or private entrepreneur allows a delay of 2 months or more, such actions may lead to a suspension of business for a period of up to ninety days. It can also lead to administrative or criminal liability, which can result in the following amounts and terms:

500 000 ₽;
a fine in the amount of wages of the responsible offender for 3 years;
imprisonment for up to three years.

In the event that the company has paid part of the due compensation reflected in the calculations, and the delay in paying the final payment has exceeded 3 months, the employer faces a fine of 120,000 ₽ or a forced collection from the official of his salary for the whole year.

Video: retirement payments - who is entitled and how to calculate

Dismissal is, as a rule, a rather emotionally complex process both for a person and for officials in an organization. And a particularly quivering question here is the final payments. 99% of litigation when terminating an employment relationship arises precisely for this reason. Therefore, you should closely monitor the process of all calculations, take into account all the nuances. This will avoid many problems.

28.08.2019

It is the responsibility of the employer to credit the account of the working citizen with all the amounts of money due to the employee upon dismissal.

This rule is regulated by the Labor Code of the Russian Federation. The exact list of payments depends on the reason for the termination of the employment relationship.

This may be the employee's own desire, an agreement of the parties, a reduction in staff, or another reason. How should wages be calculated?

How to calculate an employee's salary?

When calculating the amount of salary in this case, it is necessary to take into account certain types of monetary rewards.

, subject to accrual for the time worked before dismissal. Paid in any case, even if the employment relationship is terminated due to a disciplinary offense committed by the employee;
premium payments. The procedure for their issuance and calculation should be reflected in the regulatory internal documentation of the company;
. Mandatory in a situation where the employee did not have time to take annual paid leave.

If the dismissal occurs at the initiative of the employer (liquidation, downsizing), the employee who has lost his job must be paid additional money.

The following are subject to calculation and payment:

severance pay. Compensation of this nature acts as a citizen's income for the period of searching for a new place of employment. The amount of money in this case is individual in each case. An important role in its determination is played by the category of the worker;
other additional compensation. Subject to payment in the event that the procedure for determining their size and accrual is reflected in the collective agreement.

The calculation of wages depends on that established for the employee. Since the month of dismissal is incomplete, the actual hours worked must be taken into account. ?

If the employment contract provides, then the employer uses the following formula to calculate the salary upon dismissal:

Salary \u003d monthly salary / number of working days in a month * number of days worked in a month.

If the payment system provides for a bonus component, then it is also calculated in accordance with the established rules.

From the amount received as a result, they are withheld, which the employer transfers to the account of the relevant institutions. If available in the region, this indicator should be taken into account when calculating wages.

An example of terminating a contract at will

Initial data:

An employee of the company "Sosna" Shcheglov A.A. terminates its employment relationship with the employer. The reason is the employee's own desire.

The fixed amount of the salary of Shcheglov A.A. — 30000 r. His retirement date is April 15, 2019.

The first action is the calculation of wages for an incompletely worked month. To do this, use the formula above.

Salary = 30000 / 20 * 10 = 15000.

At the same time, 30,000 is a salary, 20 is the number of working days, 10 is the number of days worked.

In addition to the monthly income, the employee is entitled to paid vacation time. Its duration is 14 days. To calculate compensation, do the following:

Compensation = 360000 / (12 x 29.3) * 14 = 14334 rubles.

At the same time, 360,000 is the salary for the year, 12 is the number of months in a year, 29.3 is the average number of days in each month, 14 is non-vacation days.

The dismissal is due to the employee's own desire, so there is no need to pay severance pay.

To determine the final amount, which the employee of the company "Sosna" Shcheglov A.A. will receive upon dismissal, the above values add up and withhold from them the money intended for paying taxes. The remaining money after that is transferred to the employee's account.

It is important to consider that the Labor Legislation of the Russian Federation defines clear deadlines during which the final estimated amounts must be paid to the departing employee.

To do this, an employee whose rights have been violated must seek help from higher authorities. If the delay is confirmed, the dismissed employee may recover additional compensation from the company's management.

Features of the calculation for downsizing

The procedure for calculating the amounts of money due to be paid to an employee upon reduction is regulated by the established rules of the Labor Code of the Russian Federation.

When determining the amount of wages, the income received by the employee during the last year of professional activity is taken into account.

This period may be changed in the following circumstances:

the employee has been with the company for less than a year;
the citizen was laid off in the same month in which he was hired;
the reduction in staff is due to the reorganization.

It is the responsibility of the employer to pay severance pay. The company's management has no right to avoid paying this amount of money, because such an action is considered a violation of workers' rights.

The amount of this allowance is calculated individually in each case. Its size is affected by the average earnings of a citizen.

When reducing, several rules must be observed:

all payments must be received on the account of the dismissed employee on the day the employment relationship is terminated;
if within a month the employee has not found a new job, he has the right to receive severance pay again. If necessary, it is paid within 3 months;
the refusal of the employer to carry out the calculation is the reason for the employee to apply to the judicial authorities.

Useful video

What the employer is obliged to issue upon dismissal of an employee is described in detail in this video.

The employer is obliged to make the calculation and payments upon dismissal of the employee in full. Delay is not permitted by law. If the employer for some reason delays the full settlement with the resigned employee, the latter has the right to write a complaint to the labor inspectorate or file a lawsuit in court.

The employee receives a full payment upon dismissal on the basis of the Order from the employer on the dismissal of this employee. The order has a unified form, which personnel officers must adhere to.

The employer is obliged to pay the retiring employee:

wages for actual hours worked;
compensation for unused vacation;
severance pay in cases where it is provided for by labor legislation, collective or labor agreement.

Wages are paid in accordance with the salary or tariff rate of the dismissing employee. The employer is obliged to pay all hours actually worked from the beginning of the month, including the last working day. For example, the salary of an employee is 32,000 rubles. He retires March 23rd. In March, 21 working days, the employee worked 14 days. March salary 32,000 / 21 * 14 = 21,333 rubles.

Compensation for unused vacation depends on the employee's average earnings for the last "working" year, as well as on the number of months when the vacation was not used. Also, an employee can first go on vacation, and then immediately quit. For example, upon dismissal, an employee has 9 days of vacation. Compensation will be equal to 32,000 / 29.3 * 9 = 9,829.3 rubles.

Severance pay is paid in cases provided for in Art. 81 of the Labor Code of the Russian Federation, when the dismissal occurs at the initiative of the employer:

downsizing or downsizing;
liquidation of the enterprise;
refusal of the employee to move with the employer or transfer to another position;
drafting an employee into the army;
recognition of an employee as unfit for this work due to a medical report.

The amount of the severance pay depends on the reason for the dismissal. In the first two cases, the amount of the severance pay is equal to the average salary of the dismissing employee for a month, in the rest - only for 2 weeks.
In case of downsizing and liquidation of the enterprise, the employer is also obliged to pay the employee an allowance for the next 2 months for the period of employment.

Also, the payment of labor benefits upon dismissal can be stipulated in an employment or collective agreement.

How long does it take for an employee to receive a paycheck upon termination?

The final terms of calculation upon dismissal are strictly regulated by labor legislation. They are mentioned in Art. 140 of the Labor Code of the Russian Federation.
This article states that the terms of payment of the calculation upon dismissal are limited to the day of dismissal of the dismissing employee.

On a general basis, the day of dismissal is considered the last working day. But not always the last working day and the day of dismissal of an employee coincide. There are exceptions to the rules.

For example, an employee works in shifts - every three days. He had his last shift on May 15, and he has been leaving since May 17. In this case, his last working day is May 15, and the day of dismissal is May 17.

The employee must come to work on May 17 and receive the final payment. This is done to avoid unnecessary delays. And in Art. 140 of the Labor Code of the Russian Federation says that if the last working day and the day of dismissal do not coincide, then the employer must pay the employee all the money the next day after receiving the demand for full payment from the employee.
The law does not say in what form this requirement must be presented - in writing or orally.

If the employer and the employee have not reached a common opinion regarding the amount of all payments, then the employee has the right to write a complaint to the labor inspectorate. In this case, the employer will be checked, and the terms for calculating payments upon dismissal are “shifted” for an indefinite period.

If the employee is not satisfied with the decision of the labor inspectorate, he has the right to sue the employer with a request to recalculate the final amount of payments. The employee will not receive his money until there is a court decision, regardless of in whose favor it is issued.