Calculation for the reduction of the employee. How to calculate severance pay when reducing - an example of calculations. What should be paid to employees upon reduction

18.05.2020

Questions about the dismissal of employees from the company can arise from both sides. From the side of the employer - according to what rules it is customary to dismiss an employee and what to be guided by. On the part of the employee - how to make sure that since they are fired, they are fired according to the rules.

Alas, a certain percentage of the company treats these very rules in bad faith, trying to invent their own reasons and excuses. Everything - so as not to pay the due upon dismissal. Therefore, it is important to understand the existing legislation, no matter which side of the barricades you are on. On the one hand, so as not to become a victim of greed, on the other hand, so as not to get the arrival of the inspection bodies after a complaint from a disgruntled employee.

What payments are due to the resigning

First, the salary for the month in which the dismissal occurs.
Secondly, compensation for vacation time that was not used by the employee (if any).
There are also special payments that are regulated by the Labor Code of the Russian Federation in case of employee reduction:

severance pay. The amount is equal to the average monthly salary. The payment goes even if the laid-off worker immediately gets a new job.
Average monthly salary for the period new job will not be found. Limited to two months. If such a payment is made, the severance pay is also credited to it.
Third month payment. Also at the average monthly rate and under certain conditions. If the employee, after the reduction procedure, no later than two weeks, is registered at the labor exchange, and the exchange has not been able to provide employment during this time. The final decision on the payment of this type of benefit remains with the employment center.
Compensation in case of early redundancy. We are talking about the fact that the employee is informed about the upcoming reduction two months before the scheduled date (Labor Code of the Russian Federation). But if both the employee and the manager agree, then it is assumed that the dismissed person leaves earlier. And it is from the moment of actual departure until the expiration of this two-month period that compensation will be accrued. Again, the calculation is based on the average monthly salary.

Deadlines for payments

At the time of 2017, the terms of all the above payments and compensations are as follows:

Severance pay, which is included in the average monthly salary, must be paid to the person subject to dismissal no later than his last day of work. Along with this, he also receives compensation for unused vacation time and wages for the last month.

The day of dismissal from work also implies payment for the reduction before the due date, if its conditions are met.

For the 2nd month of unemployment, the average salary is issued only after 2 months after the reduction. In the event that the employee writes a statement to the past employer. In this case, the employer may require a document that will be confirming. You need to confirm the absence of another contract of employment. A workbook will do.

Formulas for calculating compensation for a laid-off employee

To start the calculations, it is worth determining the average salary of an employee. It is calculated according to the formula:

average salary= the amount of salary payments for the twelve months before the dismissal / Number of days worked during these twelve months

In this calculation, sick leave and vacations do not need to be taken into account.

Example of severance pay calculation

Severance pay = Sum of working days for the month immediately after the reduction * average earnings per day

Early termination compensation formula

Compensation \u003d Number of days of work in the period from the day of reduction to the end of the term of 2 months * average salary per month

Features of compensation to a laid-off worker

All payments that go to the laid-off employee of the company are not subject to personal income tax insurance payments if they total amount there will be no more than the average monthly income multiplied by 3.
If the amount turns out to be more than the amount received, then personal income tax contributions will be levied on the amounts following the excess of the limit.

The formula for calculating the limit that will not be taxed on personal income:

Payments that are not taxed \u003d the sum of the working days that have passed since the day of the reduction for 3 months * the average monthly salary.

Outcome

As we can see, the payments that are due to the employee after the reduction are not so much, but not small either. And what they are - you need to know. Moreover, it should be understood in which case which of the payments must be made in favor of former employee and in what period. It often happens that an employee, not knowing the current legislation and the Labor Code of the Russian Federation, is left without compensation due to him, and the employer openly uses these. And on the other hand, a knowledgeable person, if the head of the company fails to fulfill his duties, can turn to the inspection bodies for help.

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Economic crisis in our country led to high prices and downsizing across the board.

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

Upon termination labor contract due to the liquidation of the enterprise (), or the reduction in the staff of the company (Article 81, paragraph 2, part 1 of the Labor Code of the Russian Federation), the dismissed citizen is paid a reduction allowance in the amount of the average salary.

He also retains the average monthly salary for the time of employment, but from the moment of dismissal no more than two months (taking into account the reduction allowance).

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

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

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

What period is included in the calculation?

The amounts of the reduction allowance and average earnings during employment should be calculated in accordance with the provision of article 139 of the Labor Code of the Russian Federation.

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

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

Payouts to consider

Benefits for laid-off employees include:

The severance pay, which is paid once at the time of dismissal, must be at the level of the average official salary. If the employment contract states that the reduction allowance must be paid in an increased amount, then the employer must make such a payment.
Social assistance based on the average salary, retained by the citizen for the period of searching for a new job.

Social assistance in some cases can be extended for another month, but such a decision is made by the employment authorities. A citizen must apply to the employment authorities within a two-week period, including both working days and days off, starting from the date following the date of dismissal.

The composition of payments includes the amounts of wages fixed by the second paragraph of the Regulations on the peculiarities of the procedure for calculating the average salary.

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

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

Salary includes payment for work, depending on the qualifications of the employee, the quality, complexity, quantity and conditions of work. It also includes compensatory and incentive payments (bonuses, additional payments and allowances and other incentives).

Compensations are cash payments established to reimburse employees for costs associated with the performance of labor or other duties determined by the Labor Code of the Russian Federation and other regulations ().

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

You should pay attention to the next point.

According to the Labor Code of the Russian Federation, if an employee falls ill within thirty days from the date of dismissal for reduction, then he can apply to the former manager for additional payment due to "temporary disability".

The employee must be notified of the reduction due to the closure of the enterprise two calendar months before the date of liquidation of the company. At the same time, the employee has the right to quit earlier, but financial assistance is not allowed, or wait for the liquidation of the enterprise and receive payment.

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

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

Taxation of severance pay

Employee redundancy payments are guaranteed payments (Article 178 of the Labor Code of the Russian Federation). Personal income tax is not paid from this payment (Article 217, Clause 3 of the Tax Code of the Russian Federation).

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

In accounting, the reduction allowance is an expense for ordinary activities (PBU 10/99 p. 5). The reflection of the calculation of the reduction allowance to the employee is made by the following entry: D 20 (25, 23.26, 29, 44) K 70.

How is severance pay calculated when reducing

The reduction allowance is calculated according to the formula:

Severance pay \u003d Number of working days (hours) in 1 month. after dismissal (from the day following the day of dismissal) × Average day. (hourly) earnings.

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

Average day earnings \u003d employee earnings for the days he worked in the calculation period: the number of days actually worked for the calculation period.

Benefit payment procedure

For the first month, the calculation is made together with the calculation upon dismissal.
For the second month, the calculation is possible only upon presentation work book, proving that during this time the citizen did not find a new job for himself. An employed worker is paid only for the time when he did not have a job.
Payments for the third month are possible only if the citizen has not found a new job for himself, while he is registered with the CZN. Such payments are made only upon a certificate from the Employment Center. After three months, payments are made only if the citizen worked in the Far North. In order to receive an average salary for 3 months of employment, it is necessary to present with a work book and a copy of it a certificate from the employment service on registration as in need of employment and that the employee was not employed on a certain date.

Calculation example

The employee of the enterprise was dismissed “due to the reduction of staff” on 12/12/2010. This day is considered the last working day of the employee.

The employee worked according to the schedule of a five-day work week.

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

Average earnings are calculated for the calculation period from 12/01/2009 to 11/30/2010 (unless the collective agreement and (or) local regulations specify the use of a different calculation period).

The difficult economic situation in the state is forcing many companies to reduce the number of employees. Many unscrupulous employers fire workers for bogus reasons, trying to make sure that they do not fall under the layoffs. After all, an employee who is dismissed due to staff reduction will have to be paid. Payments for the reduction of an employee in 2017: an example of calculation and its terms will be indicated in this review. In order not to "fall for the bait" of an unscrupulous employer or not to host inspection bodies in your company, after a complaint from an illegally dismissed employee, carefully read our recommendations.

And what are the payments?

A resigning employee is always entitled to two payments:

salary for the current month worked;
compensation for unused vacation(if he is present and really not taken a walk).

When an employee is laid off, the Labor Code provides for additional payments:

Severance pay equal to the average monthly earnings. It is paid even to those who immediately found a new employer.
The average monthly salary set for the entire period of the search for a new employer. This compensation payment is issued for two months. This payment also includes severance pay.
Special situations assume payment for the laid-off workers of average earnings for the third month. This compensation is valid for those employees who, no later than two weeks after the reduction, registered on the employment exchange, but she could not provide them with work within three months. The decision on such payment is made by the employment center.
Compensation for early redundancy. According to the Labor Code of the Russian Federation, the employer notifies the employee whose position will be reduced two calendar months in advance. But in the case when both parties agree to an early reduction, without waiting for the end of the two-month period, the employee may leave earlier. Then, from the day of departure, until the end of the two months declared by the management, compensation is calculated. The calculation is based on the average monthly salary of an employee.

A sample of the notice sent to a downsizing worker can be seen below.

Deadlines for payments

Now we know about the due payments and approximate amounts, but we do not know how long they need to be received or paid. Let's designate the terms allotted for payments in case of reduction of an employee in 2017:

Severance pay, included in the average monthly salary, is paid to the employee on the last working day. Along with it, compensation for vacation and the last salary are issued.
Early termination pay is also issued on the last business day, but only if due.
The average earnings for the second month after the reduction will be received only by those who have not found a job in the past period of time. This payment is provided after two months from the date of dismissal when contacting a former employer. A document confirming the absence of employment is a work book in which there is no record of a new job.

An example of calculating payments to a laid-off employee

All payments due to the employee are usually calculated on the basis of the average salary. It is defined by the formula:

Average payment = Sum of all payments for the 12 months preceding the time of reduction / Number of days worked in 12 months

Please note that sick leave and vacation pay are not included.

Severance pay calculation:

Severance pay \u003d Total amount of working days of the first month after dismissal x average daily earnings

If you need to pay benefits for the second and third months, you can use the same formula, only with the recalculation of the number of working days for the next calendar period.

Early termination compensation is easily calculated using the formula:

Compensation payment \u003d Working days from the moment of dismissal until the end of the two-month period x the average monthly salary

Payments due to an employee who has fallen under the reduction are not subject to insurance premiums and personal income tax, if their total amount does not exceed the average monthly salary multiplied by three. From values exceeding this limit, all necessary deductions are made. The formula for the non-taxable limit:

Non-taxable payments \u003d Sum of working days for three months after the reduction x Average monthly earnings

Before the upcoming dismissal, many employees think about what payments they are entitled to. Sometimes the conversation is not only about wages or compensation for unused time. What types of calculations are available in labor legislation and who has the right to receive them is discussed in this article.

When is the payout due upon dismissal?

According to the main aspects of labor legislation, settlement with an employee who has stopped labor activity, carried out directly on his last working day. This moment is established by the article of the Labor Code of the Russian Federation.

Deadlines for dismissal

In case of disagreement on the part of the employee with the amount provided, its amount can be appealed in the framework of the trial. However, for the duration of the trial, the deadline for the final settlement will be postponed until a decision is made in the final form.

If an employee is on vacation

A citizen has every right to go on vacation before quitting. In this case, the last working day for him will be considered the last day of vacation. Under these circumstances, the payment terms change and the calculation will be made immediately after the holiday.

Do you need on the subject? and our lawyers will contact you shortly.

If the employee did not work on the day of dismissal

There are various life circumstances in which an employee may be absent on the last working day. In this case, the calculation is not possible. However, this does not release the employer from the obligation to the former employee. The issuance of funds must occur no later than one day following the day of writing the application for the provision of the calculation.

These rules apply to work legal entities, and individual entrepreneurs.

Keep this in mind when leaving.

When terminating a fixed-term employment contract

Often in organizations there are employees working on an urgent basis. employment contract who replace other employees for the period of the decree or long-term sick leave.

Attention! In the labor legislation there is no division into permanent or fixed-term workers. Payments after dismissal in each case are the same - on the last working day.

Responsibility for violation of the terms of payment of the calculation upon dismissal

Delaying the payment of the due compensation or incorrect calculation can result in unpleasant consequences for the employer. In this case, the employee should adhere to the basic rules:

Draw up a written claim addressed to the employer and hand it over against signature or by stamping incoming correspondence.
Send a complaint to Labor Inspectorate about violation of legal rights, attaching a copy of the complaint.
Write a petition to the Prosecutor's Office with a request to check the legality of the actions of the employer.
Submit a claim to the court.

In case of violations of labor legislation by the employer, he may be brought to justice. liability according to the article of the Labor Code of the Russian Federation.

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Payment of severance pay upon dismissal due to staff reduction

In the event of a situation with a reduction in staff, the employer has an obligation to pay compensation to dismissed employees three times.

The organization is obliged to ensure the existence of a citizen dismissed by reduction for three months. The amount of compensation is the average income.

Certain categories of citizens

The amount of the compensation payment may vary depending on the circumstances. Some workers may find themselves denied this financial assistance. However, labor legislation is on the side of citizens.

Pensioners

After the entry into force of the pension reform, labor law became even more protective of pensioners. According to the established rules, management does not have the right to dismiss an employee because he has reached a certain age. But the option of dismissal in connection with the reduction is allowed. In this case, the citizen receives:

Payment in the amount of monthly income.
Second and third compensation if he did not find a job within two months.
Compensation for unused vacation.
Salary for the last days worked.

On a note! Additional allowances and financial assistance for pensioners, in case of reduction is not provided.

In the regions of the Far North

For employees of the Far North, as well as territories equated to it, the legislation provides for compensation in a triple amount. An important point is that a citizen is not required to be registered with an employment center. It is allowed to receive benefits up to 4-6 months upon sending a special application.

part-time workers

In case of redundancy, part-time employees are paid a compensation allowance under the same conditions as ordinary employees. The essential condition is that the second and third payments are not granted.

Seasonal worker

A citizen engaged in seasonal work is informed of the fact of dismissal no later than 7 days before the expected event. The allowance is paid according to the average income for the last two weeks.

Contacting the employment center

A citizen who has lost his job, due to the reduction, receives the right to receive financial assistance from the former employer for three months. At the same time, second and third, it is necessary to provide confirmation that the citizen still could not get a job in another place.

Only the employment center has the right to provide such a certificate, and payments will be made only on its basis. This rule does not apply to residents of the Far North.

Payroll

Salary is the first thing that is accrued to an employee, regardless of the reason for his dismissal. Only the actual period worked is taken into account. In some cases, the employer may assign bonuses.

In cases where a citizen did not have time to exercise the right to annual leave, he is assigned another compensation payment.

What will be paid upon dismissal

Compensation for unused vacation

The amount of compensation for unused vacation is affected by:

The total length of rest required.
How much time has passed since the last vacation.
The amount of income.

At the same time, compensation is assigned as for a full year in the case when a person has worked from 5.5 to 11 months.

Example

Ivanov V.A. was enrolled in the staff of the organization LLC UK "Zarya" as a leading lawyer on 03.12.2009. The dismissal took place on October 31, 2010. Ivanov V.A. was on paid leave, lasting 14 calendar days in July 2010. In August of the year, he was forced to take a vacation at his own expense for 31 days. The total hours worked is 10 months and 29 days.

Since the unpaid leave was more than 14 days, 17 days are removed from the total period. There are 10 months and 12 days left. Days less than half a month do not count. To find out how many days will be compensated, you need to multiply 10 months by 2.33 (how many vacation days are accrued for the month worked) days and subtract 14 days already taken off. Result: 9.3 days are compensable.

severance pay

Financial assistance in the form of severance pay is not always assigned and is regulated by paragraphs 1 and 2 of the article of the Labor Code of the Russian Federation. The amount of payment is assigned according to the average monthly income, but not less than the minimum wage. This type of payment is not taxed.

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How to pay severance pay

Second and third month

Payments for the second and third months after the reduction have a clear purpose. Namely, financial support for an employee left without a job. The important point is that the person must be eligible to receive these payments. Such a right is granted only if the citizen could not find another job in the second and third months after the dismissal.

Most the right way confirm this - provide an extract from the employment center.

Calculation procedure

The payment is calculated according to the rules established in the Regulations on the peculiarities of the procedure for calculating the average wage. The calculation is made as follows:

The total earnings of a citizen for the full year are divided by the number of days actually worked, the result is the average earnings for one working day.
The received value of income per day is multiplied by the number of days in the month for which the payment is made.

The calculation does not take into account the periods:

When the person was on sick leave.
Absence due to pregnancy and childbirth.
Vacation.

Additional compensation

Severance pay is not the only option for financial assistance. In different situations, the employer has the right to issue additional compensation.

What certificates to require from the employer upon dismissal

For early termination

That a person will be fired due to a reduction in staff, the law obliges to report no later than 2 months before the expected date. However labor Code provides for another option when the dismissal must be carried out as soon as possible. This is done solely by mutual agreement of the parties. In this case, the employer pays additional material assistance.

Payment of the 13th salary in case of reduction

The so-called thirteenth salary is present in many organizations and is issued at the end of the year. If such a payment is prescribed in the collective agreement, then upon dismissal it is mandatory for payment.

sick pay

Upon dismissal, the employee has the right to apply for the payment of a sheet for temporary disability. Basic conditions for this:

At the time of issuing the sheet, the citizen must still be employed.
A temporary disability certificate was issued within a month after the reduction.
The extract was provided to a pregnant woman who is officially unemployed for a year after her dismissal, due to the closure of the organization.

Early retirement

Given the changes in pension legislation, a certain category of citizens is provided with the option of early retirement. For this, certain conditions must be met:

The total length of service for men must be at least 25 years, and for women 20.
Age is 2 years younger than the established pension age.
The employment center must confirm the reasons for the lack of opportunity to get a new job.

Dismissal without pay

When dismissed on a reduction, the management is obliged to pay additional compensation. However, in certain cases, you can do without them. Such cases include:

the employee was drafted into the army;
the employee refused to move to another area together with the organization;
a person cannot perform his direct duties due to health problems.

Calculation of compensation upon dismissal

Date of official employment. From this moment begins the individual working year.
The date of actual dismissal, together with the start date, you can calculate the number of days actually worked.
Salary information for the last 12 months.

The calculation is made according to the SZP formula ( average income per year) multiplied by CODE (Number of vacation days) the result of the KPU (compensation upon dismissal).

Example

Ivanov V. I. worked for a year, missing only 5 days in December (thus having worked 26 out of 31).

How the days worked in the last month are calculated: 26/31*29.3 resulting in 24.66 days. Total number of days worked: 11 (months) *29.4 + 24.66 (days) result 348.06 days were worked in a year.

To calculate the Average Daily Wage, you will need SFP (for example, 175,890 rubles). 175 890 / 348.06

The result is 505.35 rubles per day.

How to get paid

You can receive the due payments only after writing the appropriate application, working out the due date and issuing an order to terminate labor relations with an employee.

Decor

Registration of dismissal is carried out according to the standard scheme:

Payment is made in two main ways. Cash can be issued to the employee directly in the accounting department or cash desk of the organization. Or they can be transferred to the employee's bank account.

The legislation provides for a rule on the payment of the due funds on the last working day of the departing employee.

If he was absent from the workplace, then it is necessary to write an application for the issuance of money. The calculation is made within 3 days after the application is submitted to the organization.

Liability for non-payment

The legislation provides for certain sanctions in the event of a delay in payment by the employer. The amount of the sanction is 1/300 of the Central Bank refinancing rate for each day of delay. A sanction is assigned only on the basis of a court decision.

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Termination of labor relations with an employee as a result of a reduction obliges the employer to pay a severance pay, the amount of which is calculated taking into account the rules for determining average earnings prescribed in the Labor Code of the Russian Federation and the Regulation approved by Decree No. 922 of 12/24/07. In the article, we will consider the severance pay during the reduction: the features of its provision, an example of calculation with formulas, as well as a severance pay for pensioners.

Features of the provision of severance pay

178 Art. The Labor Code of the Russian Federation establishes that a laid-off employee can count on providing him with certain guarantees in the form of severance pay:

For the first month from the date of termination of relations with the employer due to reduction (it is necessary for each reduced person, payable on the last working day);
For the second month, if there is no employment at the time of its completion (the absence of a new job must be documented by providing a work book (a photocopy of the document must be made), in which there are no new employment records, the allowance is paid at the request of the employee submitted after the end of the 2nd months, the application is drawn up in a free form, addressed to the head of the company);
For the third month, if a new job is not found even with the help of the employment service (you must have a written decision made by this service, you must comply with the condition for registering an employee with this service within 2 weeks from the date of termination of relations with the employer).

The deadlines for paying the amounts for the second and third months are not set, and therefore the former employee and the company's management should independently agree on when this obligation will be fulfilled - this may be the next day of payment of wages or another date.

The above type of payment is due to a laid-off person for the period of new employment due to his lack of work due to forced dismissal.

If a part-time worker who has the main workplace, then he is not entitled to severance pay, since he has a job, and the reduced one does not need employment.

If the main place of work does not have a part-time job, then when reducing at the place of part-time job, it is necessary to issue a severance pay in the standard manner (up to 3 months from the date of completion of work).

Severance pay for pensioners

No exceptions to the provisions of 178 Art. There is no Labor Code of the Russian Federation, which means that there are no special procedures in providing a pensioner with a severance pay.

This statement is true in relation to the allowance paid for the first two months of absence from employment.

As for the allowance for the third month, it is impossible to say unequivocally whether it is due to a pensioner. On the one hand, there are no special marks in the 2nd part of 178 Art. no. But on the other hand, this payment is assigned to a reduced one according to a decision made by the employment service, and it is aimed at social support unemployed. A citizen who has been assigned an old-age pension is not among the persons who can be called unemployed. The pensioner is socially protected, and therefore should not hope to save his salary for the 3rd month of absence from work.

Concerning judicial practice At this point, there are examples of both recognizing the refusal of the company to assign this payment for the third month as unlawful, and making opposite decisions.

The above information allows us to assert that the pensioner can count on a positive outcome of the case regarding the payment of benefits to him for the third month, however, more weighty grounds and circumstances are needed for the employment service to make an appropriate decision.

Severance pay

This payment assigned in the amount of average monthly earnings, the value of which is affected by the time that the employee actually worked, and the payments that he actually received. Moreover, for all three months, the procedure for determining monthly earnings is the same.

To calculate these values, 12 calendar months are taken before the month in which the reduction is documented.

To calculate the specified value, you need to calculate the average earnings per day, and then multiply by the number of working days for the employee in the month for which the payment is made. That is, the amount of the severance pay is affected by the specific month of settlement and the number of working days in it.

Calculation procedure

Formulas for calculation

Severance pay \u003d average daily earnings * number of working days in the month for which the payment is made.

Average daily earnings = salary for billing period/ number of days worked in this period.

Thus, to calculate the severance pay, it is necessary to determine the following values:

Settlement period;
The number of days the employee actually worked;
The total amount of salary;
The number of days considered working in the month for which benefits are paid.

Estimated period of severance pay

The 12 calendar months preceding the month when the employee is reduced are taken. For example, when an employee is laid off in May 2016. the time period from 05/01/15 to 04/30/16 will be taken as the settlement period.

Actual days worked

The calculation takes into account the working days when the employees actually performed their labor functions.

Time spent is not taken into account: (click to expand)

On annual leave;
On sick leave.

Total salary

It is necessary to sum up the employee's salary accrued to him in each month of the billing period in accordance with the remuneration system established for him.

Not taken into account:

Vacation pay accrued for annual basic leave;
Payment according to sheets about loss of ability to work.

In case of an incompletely worked month, a salary should be determined corresponding to the days when the employee actually performs his labor functions. To do this, the salary is multiplied by the number of days of the month that the employee actually worked, and divided by the total number of days in this month that are recognized as workers.

Example of severance pay calculation

An order was prepared to reduce the storekeeper A.A. Bulkin. The date of his dismissal is May 25, 2016. 05/27/2016 Bulkin registered at the employment center as unemployed. As of August 24, 2016, Bulkin was not employed due to the lack of a suitable job, despite the assistance of the employment service in finding a job.

The remuneration system prescribed for the position of a storekeeper includes only the payment of a salary of 40,000 rubles. From 11/2/2015 to 11/29/2015 he was on the main vacation, for which he was accrued vacation pay. From 12/15/2015 to 12/22/2015 he was on sick leave, about which he provided the relevant sheet from the medical institution.

Bulkin worked a 5-day work week.

Calculation: (click to expand)

The billing period is from May 1, 2015. to April 30, 2016;
The number of days actually worked during this time = 247 - 20 - 6 = 221 days (since Bulkin has a 5-day working week, then in the specified period, 247 working days are provided for him, among which Bulkin rested 20 working days in November and was ill for 6 working days in December).
Total salary = salary * 9 months. + salary in November 2015 + salary in December 2015 + salary in May 2016 = 40000*9 + 40000*(1/21) + 40000*(17/23) + 40000*(18/22) = RUB 424197.25
Average daily earnings \u003d 424197.25 / 221 \u003d 1919.44 rubles.
Exit allowance for the period from 05/26/2016 to 06/25/2016 = 1919.44 * 20 = 38388.80 rubles.
Exit allowance for the period from June 26 to July 25 = 1919.44 * 21 = 40308.24 rubles.
Exit allowance for the period from July 26 to August 25 = 1919.44 * 23 = 44147.12 rubles.

The total allowance to be paid to Bulkin based on the results of 3 months = 38388.80 + 40308.24 + 44147.12 = 122844.16 rubles.

The amount of the payment made can be increased at the request of the employer, as well as when fixing the increased benefits in labor agreement, collective agreement or other internal company documentation.

Severance pay and personal income tax

The amount of the benefit paid is subject to taxation if it is more than 3 times the average monthly salary. This event is possible if the enterprise has internal documentation (for example, collective agreement) an increased amount of payment for laid-off employees has been established.

If the employer is guided only by the provisions of the Labor Code of the Russian Federation and calculates a severance pay in an amount equal to 3 times the monthly salary, then there is no need to withhold personal income tax from this payment.

It is also not required to accrue compulsory insurance contributions from the amount of benefits that is within three monthly earnings. From the amount accrued in excess of the specified amount, it is necessary to calculate the contributions and transfer them to the accounts of the funds.