Reduction payments. What payments are due when an employee is laid off? Payments in case of redundancy of an employee

In the article:

Dismissal is a very unpleasant moment in a person's life. Especially when it is not for him. own initiative... In order to avoid unnecessary stress and protect your rights, you need to be prepared for this situation.

V Russian legislation there are a number of norms that protect the rights of citizens who have been made redundant.

There may be several reasons for dismissal at the initiative of the employer. For example: the liquidation of the company, or the return to work of the main employee, as well as the change of the owner of the organization.

Voluntary application or severance pay

However, not all managers want to spend extra money on severance pay and compensation for the dismissed employee and often offer to write a statement on on their own... Many workers give in to panic and immediately agree to such a bad deal, fearing negative consequences and any reprisals from their superiors.

Dismissal under the article is not easy

But it is not so easy to actually fire a person on a bad article as it might seem at first glance. To do this, it will be necessary to convene a commission, which will have to record either the employee's indecent behavior or the inadequacy of his position. This process is quite laborious and the management is unlikely to want to do this. - an honest approach that involves the payment of compensation to the employee.

Dismissing an employee under article is not so easy In the event of such threats, it is best to record the conversation on a dictaphone and, if possible, make a video recording.

With such evidence, it will be possible to contact the commission on labor disputes or to court. Although, most likely, these arguments will be enough for the bosses.

Deteriorating working conditions as blackmail

The employer, due to the hard times of the company, may also offer the employee to move to another position with worse working conditions, with lower pay, or even move to another area. This is already a change to the employment contract and requires the consent of the parties. If the worker does not agree, he is entitled to compensation upon dismissal. It will be equal to the size of the average earnings for two weeks.

Compensation and severance pay

According to the Labor Code (Chapter 27), in the event of a forced termination of work through no fault of the employee, he is entitled to compensation and severance pay, the payments of which are made at the expense of the employer.

In this case, the boss is obliged to notify the employee in writing two months in advance of the upcoming dismissal.

Liquidation of a company or reduction of staff

If the company ceases to exist or reduces the staff, the employee is supposed to issue severance pay equal to the average monthly wage for the year plus one more average salary for the search period new job... In case of registration with the employment service, the employee is entitled to an additional third average salary, if after three months he has not found a new job. In order to receive your money from a former employer, it is enough to have a work paper with you without a record of new employment and a certificate of registration with the employment service.

If the company is liquidated - how the employee is dismissed Average monthly two weeks' wages the dismissed person is entitled to if he refused to be transferred to another position that was offered to him, and when the terms of the labor or collective agreement are changed.

Sometimes in employment contract an increased amount of severance pay may be provided.

Dismissal of an employee on vacation

It must be remembered that the bosses cannot fire an employee who is now on vacation (including caring for a child under three years old) or is sick. The only exception is the case of liquidation of the enterprise. Veterans, participants in hostilities, disabled people, persons who are the only breadwinners in a family or have more than two dependents have the advantage of retaining their position, in conditions of the same qualifications and work experience.

After the employee has read the order of his dismissal and put his signature on it, the employment contract can be considered terminated.

Now the firm is obliged to pay the employee's salary and severance pay on the same day.

If the employee was absent from work at the date of his dismissal for a good reason, then he should be refunded the money on the day of contacting the accounting department.

Obtaining all documents and work book

On the last day of work, the employer must return the completed work book and provide all other documents necessary for the employee for further employment.

If the employee, for personal reasons, cannot personally receive his documents, then they are sent with the employee's consent. by registered mail by mail. From the day the correspondence is sent, the organization disclaims all responsibility.

Usually, it is more profitable for both the management of the enterprise and the employee to agree peacefully, so the nerves will be intact and the reputation of the company will not suffer. Upon termination of the contract amicably, the parties agree on the amount of compensation using supplementary agreement to the agreement. In case it is not possible to reach an agreement, there are two ways: to apply to the labor dispute committee or to the court.

This method of terminating an employment contract stands out especially among others. It can rightfully be called one of the most protecting the rights of the employee, not the employer. Although this option is the most time consuming.

What the law says

Clearly articulate the differences between downsizing and staff cuts the law does not.

In practical application, there is only one difference: with a reduction in the number of positions from staffing table it is not excluded, only the number of persons occupying it changes (there were 5 managers, 2 will remain).

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

Making changes to the staffing table

It is possible to reduce employees only when the position is no longer in the staffing table. Thus, you can make changes to the existing schedule, or develop another, taking into account all the changes.

The new version of the schedule is approved by the relevant decree, which also explains why there was a need for the reduction, at what time it will be carried out.

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

Categories of persons who cannot be reduced

Reduction in the number of employees or staff - it is entirely the initiative of the management of a company or enterprise. However, for selected categories employees have benefits. We will discuss this in more detail below.

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

The following employees have the advantage of staying at work:

Parents of disabled children;
Single mothers;
Single Fathers;
Who are the only breadwinners in the family;
Injured or prof. diseases in this particular workplace;
Persons with disabilities in wars;
Heroes of Russia and the Soviet Union;
Victims of the Chernobyl disaster;
Victims of trials in Semipalatinsk;
Undergoing the training to which they were directed by the organization;
Employees who patented inventions (here the legislation of the USSR applies);
Trade union leaders;
Representatives of the team elected by voting who take part in resolving conflict situations with the management.

So, it is unacceptable to dismiss by reduction:

Persons;
An employee who has a sick leave;
Women who have children under 3 years of age.

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

Reasons for layoffs

The law does not directly establish the reasons for dismissal due to redundancy. To make a reduction is the employer's right, if there are those requiring it economic conditions... But if a dispute arises, the court has the right to check how weighty the reasons were, whether the reduction was justified.

Typically, serious circumstances include:

Inability to pay wages to a large staff of workers;
There are positions on the staff that are currently not required;
The production technology is changing, and therefore some of the employees will not be in demand.

Conditions for dismissal

Their observance concerns, first of all, the employer, if he does not want to pay fines and compensations to illegally dismissed employees in the future.

The reduction procedure must be followed strictly. Any deviation from it will entail a lot of negative consequences;
Dismissal must be justified, and the court has the right to verify this;
The employment service must be informed without fail. Employers who ignore this condition often have to pay the laid-off employees for forced absenteeism, already by court order.

Reduction procedure and procedure

Dismissals are made in the following order:

The company's management issues an order on what is planned to be cut. Moreover, not less than 2 months before the dismissal of workers. Each employee is warned about this personally, and gets acquainted with the order against signature;
Employees who are laid off should be offered other positions that match their qualifications. It is worth considering that this is done not once, but throughout the entire period before termination;
The trade union organization must be notified if it operates in the company. If the dismissal is massive, then reduction notice sent to a trade union in 3 months, as required by the Constitutional Court of the Russian Federation;
except trade union organization, the employer also warns the employment service;
If the employee does not agree to any of the proposed vacancies, a staff reduction order is issued. The employee's refusal must be made in writing and signed by the employee;
With the consent of the employee, he can be dismissed before the expiration of the two-month period.

Employee's rights in downsizing

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

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

Severance pay in the amount of average monthly earnings;
To preserve this earnings until a new job is found (there is a time limit);
For compensation provided for by an employment or collective agreement.

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

How are redundancy payments made

Table 1. Payment procedure

What to do if payments are incomplete

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

If this procedure has been violated, any employee can go to court, demanding:

Compensation for vacations that have not been used;
For sick leave that was not paid;
For moral experiences;
Compensation for expenses incurred when contacting a lawyer;
All% that are due for delayed payments.

At the same time, you can contact the prosecutor's office. Usually, frightened employers pay everything. If this happens, your claim can be waived.

The limitation period for contacting these bodies is 3 months from the date of dismissal.

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

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

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

table 2.Comparative analysis of types of dismissal

How profitable it is to quit, everyone decides for himself. You can rely on the criteria given in the table, you can ignore them. In any case, you need to focus on the situation that has developed in a particular person.

Employers' mistakes

Pressure on an employee in order to force him to leave of his own free will. Usually dictated by a reluctance to make payments due by law;
Dismissal of an employee who is included in the preferential category (the categories are discussed above);
Lack of agreement on the downsizing procedure with the trade union (if any);
Abbreviation without written notice.

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

Conclusion

Summing up, we can say that layoffs on staff reductions can affect anyone. Nobody is safe from this, especially if the economic situation is difficult on a national scale.

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

Sometimes there is a situation when an employee is laid off due to staff reductions. The management of the company has the right to do this, however, it is necessary to know all the nuances in order to carry out the procedure according to the law, what compensation payments are due to such an employee and who cannot be fired.

Initially, it is necessary to clarify that the employer is obliged to announce the dismissal to the employee due to the reduction of staff at the enterprise at least two calendar months before this date. Moreover, the notice must be in writing and the employee is obliged to sign the acquaintance. If this is not done, he has the right to be reinstated in his office according to the law. After, the company must offer the employee new vacancy corresponding to his specialty, if any.

After this period, between the employer and the employee are terminated labor Relations and payments are made, due to the reduction of the state in the form of an allowance, which is his average monthly salary. This allowance is paid until the employee is employed at a new place of work, but no more than two months from the date of dismissal.

Let's take a closer look correct order registration of the dismissal of an employee and what payments are due in case of redundancy.

Dismissal procedure

This procedure is strictly regulated by law and must be carried out in a clearly consistent manner.

Initially, an order is drawn up for the enterprise on staff reduction. Then happens formal employee notice or employees to dismiss and offer them another vacancy (if any). After that, it is imperative to notify the trade union and the employment service. At the end of two months, it is necessary to dismiss the employee and pay him benefits.

The downsizing order has nothing to do with the dismissal order. This is the starting point after which the manager has the right to begin the process of reduction, notifying employees, etc. There is no approved form of such an order, however, it must indicate the date of the upcoming reduction, positions that are planned to be reduced and changes in the staffing table.

After the issuance of this order, it is necessary to notify the employee or employees whose positions fall under the reduction, but not less than two months in advance. It is drawn up in writing separately for each employee, in which they must sign for receipt. In the notification must have a date the alleged dismissal, its reason and the offer of other vacancies suitable for the employee according to his specialty, if any.

An important nuance - if at the time of notification of the employee about the reduction of staff there are no vacancies suitable for him, but these appear later up to the day of dismissal, the company is obliged to offer them to the employee. The employee has the right to agree to the proposed new position or refuse it.

If the enterprise has a trade union, the employer must notify him of the layoff even those employees who are not members of it, at least two months before the time of dismissal. If, for any reason, there is a threat of mass layoffs, this period is increased to three months. The same rules exist for reporting planned redundancies to the employment service.

With the direct dismissal of an employee an entry is made in the work book that the employment contract was terminated due to the reduction of the organization's staff on the basis of clause 2, part 1 of Article 81 of the Labor Code of the Russian Federation.

And now, in more detail, what payments are due to an employee in case of redundancy.

Allowed payments

According to the Labor Code of the Russian Federation (Article 178), an employee who has lost his position due to a reduction in staff at an enterprise is entitled to an allowance equal to his average monthly earnings. He must receive this benefit no later than six days from the date of dismissal. In addition, on the day of dismissal the employee is obliged to receive all debts in wages and compensation for unused vacation.

Within two weeks from the day of dismissal, former employee has the right to contact the employment service to find a new job and if he has not found a suitable vacancy, the company is obliged to pay him another compensation, also equal to the average monthly income. The decision to re-pay the benefit is made by the employment office. An employee has the right to receive such payments for no more than two months from the date of dismissal and only if he has not found a suitable vacancy with the help of the employment service or on his own.

Let us summarize what payments for the reduction of an employee are due to him and in what time frame.

Full repayment of all wage arrears and unused leave no later than the day of dismissal.
Severance pay, which is equal to the average monthly income (no later than six days from the date of dismissal).
Average earnings for the period of employment within two months from the date of dismissal (only if you contact the employment service and there is no suitable vacancy).

There are cases of agreement of the parties when an employee can be dismissed before the expiration of two months after his notification and with his written consent. In such a situation, the employee additional monetary compensation is paid in the amount of average monthly earnings, calculated in proportion to the days remaining before dismissal. This compensation is an additional payment and does not replace other stipulated benefits under the Labor Code.

Sometimes there are special cases when an employee refuses to transfer to another position, and cannot hold the current one for the reason:

reinstatement to the position of an employee who held it earlier (for example, withdrawal from a decree or a court decision);
refusal to move to another city where the position is being transferred;
conscription of an employee into the army;
changes in the employment contract and its terms;
recognition of an employee as incapable of work.

In this situation, he is also subject to a reduction and is entitled to a two-week average earnings.

How to calculate severance pay?

The calculation of the average monthly salary for calculating the amount of severance pay required for payment is regulated by the Labor Code of the Russian Federation, namely Article 139. In order to calculate it correctly, the following data must be clearly defined:

start and end date of the month for which the benefit is paid;
the number of working days (hours with piecework payment) in a month for which compensation is due;
calculate the average daily earnings (or average hourly).

After receiving all these data, the average monthly earnings are calculated, which is the amount of the severance pay. He is subsequently the due compensation paid to the employee within two months in case he does not find a new place of work.

When calculating the average monthly earnings, a period of 12 months is taken that preceded the month the employee was fired. For calculation, only those amounts are taken that relate to wages (direct remuneration of the employee's labor) and do not take into account possible compensations that were during the calculation period, namely:

directly wages (rate);
additional payments for advanced qualifications of an employee;
additional payments for the quality, quantity or complexity of labor;
bonuses and other incentive payments;
compensation allowances and additional payments directly related to labor (associated with the performance of the employee of his labor obligations).

Compensations that are not included in the billing period include those that are not related to the work process. it sick leave payment and compensation for unused vacation, if such was accrued in the period taken for calculation.

The nuances of compensation for the period of employment

In order to get the average earnings due in the second month of employment, former employee must provide evidence that he still hadn't been able to find a new job. The confirmation document in this situation will be a work book, from the records in which it will be seen whether he has already found a job or not.

This reduction payment is compensation former employee for the period of employment, respectively, as soon as he finds a new place of work under an employment contract, he loses his right to receive it. That's why average monthly earnings are always paid only at the end of each calendar month from the date of dismissal of the employee to reduce staff. Moreover, if he finds a job in the middle of this period, he is entitled to compensation payment for the days that he was in search of until the moment of registration at a new place of work.

The severance pay has nothing to do with this - it is compensation for the loss of a job and is paid even if the dismissed employee finds a job the next day.

Legislative aspects

When dismissing employees to reduce staff, there are a number of legislative subtleties and nuances that must be known and followed so that no claims can arise against the employer.

According to article 261 of the Labor Code of the Russian Federation a woman cannot be cut expecting a baby. Even if she works on the basis of a fixed-term employment contract, after providing a medical certificate, the employer is obliged to renew her contract. The only legal option for reduction in this case is if she held the position of another employee due to his temporary absence, and there is no way to transfer her to another vacancy.

Also, they do not have the right to fire a woman with children under three years of age, a single mother raising a child up to fourteen years old or a disabled child up to eighteen years old in connection with redundancy.

Teachers and other workers in the field of education do not have the right to be laid off before the end of the school year.

With a reduction in staff, if there is a question of dismissal between several employees, there is a moment of pre-emptive right. First of all, it is possessed by employees with higher qualifications or labor productivity. If there are no such indicators or they are equal, then the following have the advantage of staying in office:

family workers who are the sole breadwinners.
family workers with two or more dependents.
workers who have received an occupational disease or work injury at this place of work.
employees who improve their qualifications on the job.

It is also worth remembering that compensation payments for layoffs are not due to an employee who works part-time, since he has a main job.

If an employee is laid off after having worked in the organization for less than six months, he are still required to charge compensation for unused vacation.

By agreement of the parties, the employer can dismiss the employee without notice two months in advance, retaining all compensation payments, but only with the written consent of the latter. If such an agreement is not reached between the parties, the reduction procedure takes place as usual.

Going to court

If the employer violates the rights of the dismissed employee when reducing staff, the latter always has the right to go to court. The deadline for filing a statement of claim is thirty calendar days from the date of dismissal (receipt of a copy of the order or work book).

Unfortunately, the facts when the employer, wishing to save money and taking advantage of the employee's ignorance of the labor code, violates the law and forces the employee to write a statement of his own free will, are quite common. That's why you need to know your rights and not be afraid to defend them in court order. If the court finds such a dismissal illegal, the employer will be obliged to reissue the documents and pay all the compensations due, or it is possible to reinstate in the post with the payment of the forced absenteeism.

What compensation is provided for dismissal due to redundancy? What is the procedure for layoffs? Is it possible to cut pregnant women and retirees? We will answer these and many other questions in this article.

To survive during the financial crisis, or to get out of a difficult financial situation firms, the management of the organization may decide to reduce the staff - the abolition of staff units or reduce the number of employees. It is very important for the employer to know all the subtleties of this difficult procedure, because the slightest violation in its conduct can lead to litigation with the laid off employees, and most importantly - to the loss of the company's positive reputation. Layoffs on layoffs are among the most difficult of all litigation labor disputes, due to the massive nature of such layoffs.

This article will help employees avoid the "tricks" of unscrupulous bosses, learn about their legal rights and due payments when reducing, as well as to determine which article is more convenient and profitable to quit.

The provisions of the Labor Code of the Russian Federation on dismissal to reduce

All issues of staff reduction are regulated by the Labor Code of the Russian Federation. It states that the legal layoff of workers must be carried out subject to the following requirements:

1) The fact of dismissal on reduction must have documentary evidence in the form of a staffing table, payroll, payroll employees, etc. It is not allowed to replace a reduced position with an alternative one: with a similar nature and volume of duties performed.

2) Before reducing an employee, he must be offered other available vacancies, taking into account the qualifications and health status of the employee.

3) The employer must take into account the list of persons whose dismissal is unacceptable, as well as comply with the provisions of the Law on the preemptive right to remain at work (Article 179 of the Labor Code of the Russian Federation).

4) It is necessary to notify each employee about the planned reduction and dismissal on an individual basis, no later than 2 months before the date of dismissal, as well as the elected trade union organization.

5) On the last working day with the reduced employee, the final calculation is carried out and a work book is issued.

7) According to Art. 178 of the Labor Code of the Russian Federation, the employee is issued severance pay and other payments are made, which you will learn about later.

Step-by-step instructions for dismissal on redundancy

Compensation, payments, benefits: what is an employee entitled to in case of a layoff?

Apart from the "standard" payments (payment of salaries and compensation unused vacations), the downsized employee is entitled to additional payments:

Payment of average earnings for the period of searching for a new job, not exceeding 2 months from the date of dismissal (and at the discretion of the employment service - up to 3 months).
Severance pay in the amount of average earnings (Article 178 of the Labor Code of the Russian Federation), with a reduction in the number of seasonal workers - 2-week average earnings (Article 296 of the Labor Code of the Russian Federation). An employment contract may provide for a higher benefit.
Additional compensation in the amount of 2 average salaries.

At the same time, it is not allowed to withhold funds for unworked vacation days "taken in advance".

So, the total amount of payments for the reduction is quite significant. Therefore, some employers, in order to save financial resources, "persuade" or "force" the employee to resign on their own initiative, or by agreement of the parties.

(Indeed, the notification of the employee about the layoff does not preclude his dismissal on other grounds).

How can an employee act competently in a situation of “pressure” in order, on the one hand, to avoid an open conflict with the employer, and, on the other, not to be “the loser”? And what are the fundamental differences in the consequences of each of the three types of dismissal?

Dismissal by agreement of the parties or reduction, which is better?

The employee should know: by writing such a statement, he himself signs a "verdict" for himself and deprives of all payments due to the reduction of staff.

But there is one important nuance: it all depends on the wording of the statement. If the employee draws up a statement as follows: "I ask you to dismiss me due to the reduction of my position before the expiration of the notice of dismissal," then the dismissal will take place under Art. 81 of the Labor Code of the Russian Federation, with a guarantee of all payments. However, such dismissal is permissible only with the approval of the employer.

Who can't be fired due to staff reductions?

The employer does not have the right to dismiss due to staff reduction:

temporarily disabled;
employees on vacation (including student and unpaid);
women with children under the age of 3; single parents with a child under the age of 14 or a disabled child under 18;
members of trade unions, etc.

Can a pregnant woman be fired on a layoff? Pregnant women and women on parental leave cannot be dismissed on this basis.

If an employee who belongs to one of the “inviolable” categories has been laid off, his reinstatement at work in a judicial proceeding takes place in an “automatic” mode.

Worker priorities for layoffs

In the layoff process, not all workers are on an equal footing with regard to the risk of being laid off. Employees with higher productivity and qualifications are given priority to remain at work. All other things being equal, the following workers have priority:

persons who are the only “breadwinners” in the family;
employees injured in this organization or prof. disease;
employees who improve their qualifications in the direction of the employer;
family persons - if there are 2 or more dependents.

In addition to the categories specified in the Labor Code, the advantage when leaving work upon dismissal due to staff reduction is determined federal laws other employees:

spouses of military personnel;
authors of inventions;
dismissed from military service;
invalids of the Second World War and military operations;
victims of radiation, etc.

Internal collective bargaining agreements can also provide for categories of workers, with the preference of staying at work.

Observance of the rights of these categories of workers must be documented: by drawing up a summary comparison table, or by another document.

Dismissal to reduce the staff of pensioners: payments and features

Achievement retirement age- this is not only not a reason for the priority reduction, but according to the provisions of Art. 179 of the Labor Code of the Russian Federation, can be an advantage - due to the high productivity and qualifications of the employee.

With a reduction in staff, the dismissal of pensioners is provided with all guarantees and payments provided for in Art. 178 of the Labor Code of the Russian Federation. Other interpretations of legislative norms contradict the requirement of equality of workers' rights (part 1 of article 2 of the Labor Code of the Russian Federation) and the prohibition of discrimination in the sphere of labor (article 3 of the Labor Code of the Russian Federation).

Material prepared to order legal company"Dominium"

The economic crisis in our country has led to high prices and staff reductions everywhere.

It is known that upon termination of employment, employees are entitled to payments for the period labor activity, but in certain cases, different compensation and benefits are also due.

Upon termination labor contract due to the liquidation of the enterprise (), or the reduction of 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 period of employment, but from the moment of dismissal no more than two months (including redundancy benefits).

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

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

When an employee contacts the judicial authorities, he may receive interest for the delay wages and compensation for legal services.

What period is included in the calculation?

The amounts of reduction benefits and average earnings during employment should be calculated in accordance with the provisions 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 the benefit is paid (average earnings), find the number of days (hours) of work for the specified month to be paid, calculate the average daily (hourly) salary, 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.

Payments to consider

The payments due to employees who have been laid off include:

The severance pay, which is paid one-time at the time of dismissal, should be at the level of the average official salary. If the employment contract specifies that redundancy benefits must be paid in an increased amount, then the employer must make such a payment.
Social assistance according to the average salary, retained by a citizen for the period of looking for a new job.

In some cases, social assistance can be extended for another month, but this decision is made by the employment authorities. A citizen must apply to the employment authorities within a two-week period, including both workdays and weekends, starting from the date following the number of dismissals.

Payments include the amount of remuneration fixed by the second paragraph of the Regulation on the specifics of the procedure for calculating the average wage.

At the same time, in the calculation, when finding benefits for the reduction and average earnings of the amount, compensation is not accepted.

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

The salary includes payment for labor, depending on the qualifications of the employee, quality, complexity, quantity and working conditions. It also includes compensation and incentive payments (bonuses, surcharges and allowances and other incentive funds).

Compensations are monetary 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 ().

Thus, monetary compensation for vacation refer to compensation payments, and therefore it is not taken into account when calculating the average earnings. In addition, you need to know that compensation is charged on the day of dismissal of the employee, which means it is not included in the composition of payments taken into account for the calculation period.

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 redundancy, then he can contact former head for additional payment due to "temporary disability".

The employee must be notified of the reduction in connection with the closure of the enterprise two calendar months before the date of the liquidation of the company. In this case, the employee has the right to quit earlier, but financial aid at the same time, it is not allowed, or wait for the liquidation of the enterprise and receive payment.

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

The reduction payment and all compensations due to it are paid on the day of the citizen's dismissal.

Taxation of severance pay

Employee redundancy payments are classified as 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).

By tax accounting severance pay reduces the base (taxable) for corporate income tax as part of salary costs (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 clause 5). Reflection of the accrual of redundancy benefits to an employee is made by the following entry: D 20 (25, 23.26, 29, 44) K 70.

How the layoff severance pay is calculated

The reduction allowance is calculated by the formula:

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

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

Average day earnings = earnings of the employee for the days that he worked in the calculation period: the number of days actually worked during the calculation period.

Procedure for payment of benefits

For the first month, the calculation is made together with the calculation upon dismissal.
For the second month, the calculation is possible only if a work book is presented, proving that during this time the citizen has not found a new place of work. 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, while being registered with the CPC. Such payments are made only with a certificate from the Employment Center. After three months, payments are made only if the citizen worked in the Far North. To get an average earnings for 3 months of employment, you must present with 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

An employee of the enterprise was dismissed "due to staff reduction" 12.12.2010. This day is listed as the last working day of the employee.

The employee worked on a five-day work week schedule.

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 was 150,700 rubles.

Average earnings are calculated for the calculation period from 01.12.2009 to 30.11.2010 (if only in collective agreement and / or local regulations the application of a different settlement period is not indicated).

It might be helpful to read: