How are redundancy payments made? Downsizing: payments. Downsizing Severance Pay Pays layoff benefits

What compensation is due for layoffs due to redundancies in 2018? What article of the Labor Code of the Russian Federation regulates the procedure for calculating and paying compensation? Is there such compensation for part-time workers? We will answer the most common questions and give an example of calculation.

Dismissal on reduction: the essence of the measures

An employee can be fired if his position or the number of employees is reduced (clause 2, part 1, article 81 of the Labor Code of the Russian Federation). But what is the difference between job cuts and downsizing? Let us explain in the table.

Attention

Downsizing and downsizing are the grounds on which an employee can be dismissed at the initiative of the employer (clause 2 of article 81 of the Labor Code of the Russian Federation). The employer has the right to make a decision on reducing the number or staff at any time and is not obliged to justify it to the employees (clause 10 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2).

What needs to be paid to employees in case of layoff

In case of redundancy, the dismissed employee is entitled to the following types of cash payments:

salary for the time he worked in the month of dismissal;
compensation for unused vacation (if any);
severance pay - in the general case, in the amount of the average monthly earnings (Article 178 of the Labor Code of the Russian Federation).

Also, the employer is additionally obliged to keep the average earnings for the period of employment, but not more than two months from the date of dismissal (including severance pay. Such payment is due, provided that the employee is not a part-time worker, seasonal worker or a person with whom an employment contract has been concluded for a period of within 2 months.

Keep in mind

In some situations, the employer is obliged to keep the average monthly earnings for the dismissed employees for the third month from the date of dismissal. However, this requires a decision of the employment service. And only if the employee applied to the employment service within two weeks after the dismissal and was not employed by him (part 2 of article 178 of the Labor Code of the Russian Federation).

It is worth noting that for those working in the Far North and equivalent localities, the paid period of employment after the reduction is longer. It can go up to six months after being laid off for layoffs (Article 318 of the Labor Code of the Russian Federation).

How are contraction compensation calculated?

Severance pay: calculation

To calculate the severance pay, you need to take into account the earnings of those laid off in the billing period. For severance pay upon dismissal, the settlement period is 12 calendar months prior to the month of dismissal (clause 4 of the Regulations approved by the Decree of the Government of the Russian Federation No. 922 of 24.12.2007). That is, if you fire an employee, for example, on February 20, 2018, you will need to take the period from February 2017 to January 2018 for the calculation.

Features of determining the settlement period

There are some features of determining the billing period:

if the employee leaves on the last day of the month. Then calculate the average earnings for the last 12 months, including the month of dismissal. So, upon dismissal on October 31, the settlement period is from November 1 of the last year to October 31 of the current year (Letter of Rostrud dated July 22, 2010 No. 2184-6-1);
if the person did not work for the entire billing period - for example, he was sick or was on parental leave. Then the calculation period must be replaced by 12 calendar months preceding the last month when the person went to work (clause 6 of the Regulation on average earnings, Letter of the Ministry of Labor dated November 25, 2015 No. 14-1 / B-972).

The total amount of the severance pay is determined by the formula (clause 9 of the Regulations approved by Decree of the Government of the Russian Federation No. 922 of 24.12.2007):

Severance pay \u003d amount of earnings for the billing period / the number of days worked in the billing period x the number of working days in the paid month (after dismissal).

Let us give an example of calculating the output compensation in case of redundancy. Loginov A.S. dismissed 02/03/2018. In the billing period - from 02/01/2017 to 01/31/2018, it was:

from 4 to 12 April - on sick leave;
from June 20 to July 17 - on vacation.

The rest of the time Simonov worked. For the billing period he was charged:

salary - 300,000 rubles;
vacation pay - 24,000 rubles;
sick leave benefit - 7,000 rubles.

The number of days worked for the billing period is 222. The basis for calculating the severance pay is 300,000 rubles, since vacation pay and benefits are not included in it.

Average daily earnings - 1,351.35 rubles. (300,000 rubles / 222 days). The number of working days in the first month after dismissal (from 02/04/2018 to 03/03/2018) is 18. The severance pay will amount to 24,324.3 rubles based on the calculation results. (RUB 1,351.35 x 18 days).

Do business or calendar days accept severance pay?

Some judges believe that salaried employees should be calculated severance pay taking into account non-working holidays. For example: an employee was fired on December 31, 2017. In January 2018, with a five-day working week, 15 working days. To avoid disputes, it is safer to pay severance pay based on 23 business days, that is, taking into account the holidays from 1 to 8 January 2018. Such conclusions follow, for example, from the appeal ruling of the St. Petersburg City Court dated September 24, 2015 No. 33-14501 / 2015.

Vacation compensation

Compensation for unused leave upon dismissal is calculated according to the general rules. That is, it does not matter the fact that this compensation is due to be paid in connection with the downsizing. Therefore, we will not describe in detail the calculation procedure in this article. Just apply such a formula to the calculation (Article 127 of the Labor Code of the Russian Federation)

Unused vacation compensation \u003d number of unused vacation days X average daily earnings.

At the same time, we recommend that you pay attention to the features of calculating vacation compensation upon dismissal for those who have worked less than a year, but more than five and a half months. When calculating compensation in such cases, the number of unused vacation days is determined by the formula (Letter from Rostrud dated 04.03.2013 No. 164-6-1):

Number of unused vacation days \u003d length of annual vacation - number of vacation days used

It turns out that if an employee has worked for five and a half months or more and has not been on vacation, then upon dismissal in case of staff reductions in 2018, he is entitled to compensation for a full vacation.

When reducing the staff of a company, it is important not only to comply with the dismissal procedure provided for by labor legislation, but also to correctly calculate the payments guaranteed in the general case. These are the following payments:

- wages for actually worked time in the month of dismissal;
- compensation for unused vacation;
- severance pay in the amount of average earnings;
- average earnings for the period of employment.

Downsizing Payment Terms

Not all mandatory payments are made on the same day.

On the day of dismissal, the employee receives:

-wages;
-compensation for unused vacation;
- severance pay for the first month, its payment does not depend on the further employment of the employee.

After the first month from the date of dismissal, the employer does not make any payments to the laid-off employee.

At the end of the second month, if the employee presents to the employer a work book without a record of employment and writes an application, he needs to pay the average earnings for the period of employment, offsetting the severance pay paid on the day of dismissal.

If a former employee found a job in the middle of the second month, the benefit is calculated in proportion to the time during which the employee was not employed.

At the end of the third month, the average earnings for the period of employment are paid, but only if (:

- within two weeks from the moment of termination of the employment contract, he applied to the employment service at the place of his registration and was registered;
- within three months after his dismissal he was not employed by the employment service.

In the presence of these conditions, after the end of the third month, the employment service will issue the employee an appropriate document, upon presentation of which the employer will have to pay him the average earnings for the period of employment (for the third month after dismissal).

The payment of average earnings for the period of employment is not a salary, therefore it is not necessary to pay it within the timeframe established by the local regulatory act of the company for payment of salaries. The payment of the amounts can be made after 2 and 3 months on the days agreed with the former employee.

The procedure for calculating payments for redundancy.

The salary for the month of dismissal is calculated in the usual manner without any restrictions. If the employee is entitled to additional payments and allowances, they cannot be arbitrarily canceled, since “he will leave anyway”.

Compensation for unused vacation is calculated as the average earnings for vacation pay in accordance with the norms of Part 4 of Art / 139 of the Labor Code of the Russian Federation, as well as p. 10-12 Regulations on the specifics of the procedure for calculating the average wage, approved by the Government of the Russian Federation of December 24, 2007 No. 922.

Compensation is calculated for calendar days of unused leave at the time of dismissal. When determining the number of days for which compensation is paid, the following should be borne in mind. An employee who has worked for an employer for more than a year and is dismissed in accordance with clause 2, part 1, 1 of Art. 81 of the Labor Code of the Russian Federation, compensation for the last working year is paid in full if for the specified period of service, which gives the right to an annual basic paid leave, is more than 5.5 months.

The severance pay is calculated in the amount of average monthly earnings, the amount of which is determined in accordance with Part 3 of Art. 139 of the Labor Code and clause 9 of the Regulation on average earnings.

In this case, the calculation is made based on the number of working days according to the work schedule of the dismissed employee in the month following the day of his dismissal.

If an employee has been established with a cumulative record of working hours, severance pay is paid for the number of working hours that the employee does not work due to dismissal. The number of hours is calculated based on the weekly working hours established for this category of workers (in general, 40 hours).

For the first month of maintaining the average earnings for the period of employment, the employee receives severance pay on the day of dismissal. Therefore, the payment for the second month of the employment period is calculated taking into account the severance pay.

The calculation of severance pay involves not only cost indicators, but also units of time: days, hours, months ... An error in their determination can lead to overpayment or underpayment of severance pay.

To determine the boundaries of the period for which the severance pay is paid, it does not matter what day it ends - work, weekend or holiday.

In this case, you need to set the period to determine the amount of severance pay, and not to perform any actions that cannot be performed on a non-working day.

Let us consider the procedure for settlements with employees using the example of one of them.

So, on the day of dismissal due to staff redundancy, the employee was paid severance pay in the amount of 127,565.02 rubles, calculated based on the average daily earnings of 5,798.41 rubles. As a reminder, severance pay and average monthly earnings saved for the period of employment, which are paid in accordance with the Labor Code, are recognized as compensation payments. Therefore, personal income tax is not calculated and withheld from their amount.

On January 20, 2010, the employee was paid the average earnings for the second month after dismissal in the amount of 86,976.15 rubles, on February 25, 2010 - for the third month in the amount of 133,363.43 rubles.

Five more laid-off workers of this organization faced a similar situation regarding the size of payments. At the same time, the calculation of the average earnings of some of them did not include the bonus in the amount of 72,000 rubles, paid in December 2008 on the basis of the order on bonuses for the New Year.

The workers did not agree with the severance pay and payments for the second month after the dismissal and decided to recover the unpaid amounts through the courts.

In support of the claim, the following arguments were presented.

The Labor Code of the Russian Federation provides that in case of redundancy, the employee is paid a severance pay in the amount of SMZ. In this case, this indicator is calculated incorrectly. In accordance with the Decree of the Government of the Russian Federation of 24.12.2007 No. 922 of the Regulation on the specifics of the procedure for calculating the average wage, the calculation includes all types of payments provided for by the employer's remuneration system, regardless of their sources. These include, but are not limited to prizes and awards. According to order No. 6-k of 20.12.2008, the employees were paid a bonus in the amount of 72,000 rubles. However, the employer did not take this amount into account when calculating the LMP.

As for the payment for the second month after dismissal (Labor Code of the Russian Federation), the employer made a mistake here too. The presence of non-working holidays in a calendar month is not a basis for a reduction in wages (Article 112). The severance pay and subsequent payments are intended to preserve the official salary of the dismissed employee for the period of employment. Therefore, the number of holidays should not affect the amount of these payments either.

If it follows from the work book presented by the employee that he was not employed during the entire second month, then the former employer is obliged to pay him the SMZ in full. But payments to employees for the second month were 1/3 less than the severance pay and payments for the first month.

The employer, referring to the Decree of the Government of the Russian Federation of 12.24.2007 No. 922, indicated that the calculation should be carried out on the basis of working days of the paid period. But this interpretation contradicts the principles laid down in the Labor Code of the Russian Federation, and violates the guarantees of equality of rights and freedoms of citizens established by the Constitution of the Russian Federation. One of the basic principles in accordance with comp. 2TK RF is equal rights and opportunities for workers. According to Art. 3 of the Labor Code of the Russian Federation, no one can be limited in labor rights or receive any benefits based on circumstances not related to his business qualities.

The specific procedure for calculating payments in case of reduction is not determined by the Resolution of the Government of the Russian Federation of 12.24.2007 No. 922. The employer took into account the phrase “the number of days actually worked during this period” and calculated each payment based on the working days in the month. But at the same time, he did not take into account that the RF Government Resolution No. 922 of 24.12.2007 does not speak of workers, but of actually worked days. And since the workers were laid off in November, they could not have "actually worked days" neither in December, nor in January, nor in February.

After analyzing the outlined situation, we can conclude that the employee has taken the wrong path in solving this problem.

Firstly, according to the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 of the Regulations, when determining the SMZ for compensation payments, the average daily earnings are used, calculated by dividing the salary accrued for days worked in the billing period, including bonuses and remuneration, by the number of employees worked in this period days. The exceptions are cases when the average earnings are determined for the purpose of paying for vacations and compensation for unused vacations, as well as the average earnings of employees who have a cumulative record of working hours.

In other words, when determining the average earnings, in our case, to calculate compensation payments associated with the reduction, only working days are taken into account, and not calendar days (as in order to pay for vacations and unused vacations). Such a division of the system for determining average earnings is due to the fact that leave according to Art. 115TK RF is provided in calendar days, and the salary is calculated based on the number of working days worked per month. Moreover, according to Art. 112 of the Labor Code of the Russian Federation, the presence of non-working holidays in the calendar month is not a reason for reducing wages, i.e. the fewer working days in a month, the more expensive they are.

So, if an employee is going on vacation in January for several days, then the difference between the paid salary, if he did not go on vacation, and the amount of compensation for the vacation and part of the salary for the days worked in January may not be in his favor.

Thus, the employer rightly calculated the average earnings of employees based on working days in a month.

Now regarding the bonus for the New Year. According to the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 of the Provisions of remuneration based on the results of work for the year, accrued for the calendar year preceding the event, are taken into account to determine the amount of average earnings, regardless of the time of their accrual. This is confirmed by judicial practice.

Taking into account the above, it can be argued that when calculating the average earnings to determine the amount of both compensation for unused vacations and payments associated with reductions, the employer was obliged to take into account the bonus for the New Year.

The procedure for calculating the average earnings for all cases provided for by the Labor Code of the Russian Federation is determined by the Decree of the Government of the Russian Federation of 12.24.2007 No. 922. According to the Decree of the Government of the Russian Federation of 24.12.2007 No. 922 of the Regulation, this indicator is calculated by multiplying the average daily earnings by the number of days (calendar, working days) in the period,. At the same time, the indication for both calendar and working days is dictated by the fact that the Decree of the Government of the Russian Federation of 12.24.2007 No. 922 provides for two methods of calculating the average daily earnings.

So, to pay for vacations, the average daily earnings are determined by dividing the salary accrued for the billing period by 12 and by the average monthly number of calendar days (29.4). For all other cases, the average daily earnings are calculated by dividing the salary accrued for the days worked in the billing period by the number of days worked (i.e. working) days.

Based on the systemic interpretation of these norms, the average earnings should be calculated by multiplying the average daily earnings by the number of days (calendar or workers), on the basis of which the average daily earnings were calculated.

Taking into account that the average daily earnings to determine the average monthly earnings for the period of employment, paid in connection with the reduction, are calculated on the basis of working days, then the average monthly earnings should be calculated by multiplying the average daily earnings by working days. Calculation based on calendar days is applicable only for payments related to holidays. The following circumstances also testify in favor of this position.

First, the statuses of a former employee who receive an average monthly salary due to layoffs and an employed person are different. In this regard, the approach of the legislator applying a different procedure of legal regulation to them is justified. Secondly, it would be wrong to ignore the employer's rights when considering this issue. Calculating average earnings based on the number of calendar days would impose additional burdens on him in the form of expenses not provided for by labor legislation. Payments calculated using this method would exceed the employee's salary during the period of his employment with the employer.

Thus, in the situation under consideration, the employer acted lawfully.

Unfortunately, the current legislation does not establish a clear procedure for calculating average earnings, which leads to ambiguity in the interpretation of the norms by Decree of the Government of the Russian Federation No. 922 of 24.12.2007 and the Labor Code of the Russian Federation and the emergence of similar issues in practice. The analysis of judicial practice also did not clarify, since it has not yet become a subject of consideration by the RF Armed Forces. In connection with the above, it would be wrong to call the position of the author of the problem erroneous, although we adhere to a different approach.

At the initiative of the employer, the dismissal of an employee may be in the event of a reduction in staff or number, and a prerequisite for such dismissal should be competent documentary registration of the dismissal - notifying the employee at a certain time, offering vacancies. In addition, severance pay must be paid upon dismissal due to staff reductions (clause 2, part 1 of article 81 of the Labor Code of the Russian Federation, part 1 of article 178 of the Labor Code of the Russian Federation).

Dismissal procedure for staff reduction

Quite often, dismissal on this basis is contested by the employee in connection with non-compliance with procedural points. What is required for a lawful dismissal?

First of all, the organization should have a real staff reduction, that is, the downsizing position should actually be excluded from the staffing table, and not renamed. This may be the case if part of the job responsibilities no longer need to be performed, and the rest is redistributed among other employees. In addition, it is necessary to inform the employee of dismissal against signature in advance, at least two months in advance, to offer vacant positions (Article 180 of the Labor Code of the Russian Federation). An obligatory element of the dismissal procedure is the payment of severance pay in case of reduction and the preservation of average earnings for the period of the second, and in exceptional cases, the third month of employment (Article 178 of the Labor Code of the Russian Federation).

Severance pay

The obligation to pay severance pay is determined by law. At the same time, the internal documents of the organization may provide for an increased severance pay for certain situations or for certain categories of workers, for example, the allowance may be higher for workers who have worked for many years at the enterprise. In addition, an employment contract with an employee or an additional agreement may indicate the payment of severance pay in excess of that established by law.

But regardless of the provisions of local acts or the category of a worker, there is a mandatory procedure for calculating the amount of severance pay in case of redundancy, and in 2017 this procedure has not changed.

In case of dismissal due to staff reductions, among other payments, the employee must be paid a severance pay in the amount of the average monthly earnings. In addition, if the former employee does not find a job, he will be able to receive benefits for one more month, and in exceptional cases, for the third (Article 178 of the Labor Code of the Russian Federation).

But in addition to the general rule determining the size of the severance pay, there are special features for certain categories of workers:

if a fixed-term contract is concluded with the employee for a period of up to two months, then the benefit is not paid;
if this is a seasonal worker, then severance pay is paid in the amount of two weeks' earnings (part 3 of article 296 of the Labor Code of the Russian Federation);
if the organization is located in the Far North, then payments can be made to the employee even if he could not find a job within six months (Article 318 of the Labor Code of the Russian Federation);
if the heads, their deputies, chief accountants of state and municipal companies are cut, then the severance pay is limited to the maximum size - three times the average monthly salary (Article 349.3 of the Labor Code of the Russian Federation).

Terms of payment of benefits upon dismissal for redundancy

The payment of the allowance is made on the last day of work, together with the salary due and compensation for unused vacation.

The basis for the payment of benefits for the second month will be the work book of the downsized employee, confirming that the employee is not employed. It is recommended to obtain a statement from a former employee with a copy of the work book attached. Payment for the third month is made only on the basis of the decision of the employment service.

But as for the term of payment, the legislation does not indicate at what time the payment should be made. Taking into account the fact that the employee applies for payment after the expiration of the period specified in the legislation, that is, at the end of the second and third months, the date of payment can be agreed additionally and indicated in the employee's application.

During the economic crisis, many companies cut their employees to optimize their work. In this regard, for most people, both for the leaders of organizations and for its employees, the question of what severance pay should be paid in case of redundancy, how to calculate it, is very relevant.

Reduction

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

Downsizing is a reduction in the number of workers in one position. For example, the reduction of three accountants out of eight. And staff reduction is the disbandment of a division or the elimination of identical staff units (i.e., for example, all engineers or all controllers). In both cases, the employer must follow the law: provide sufficient grounds for carrying out these procedures, provide the employee with all guarantees and compensations required upon termination of the employment contract (pay severance pay when an employee is laid off, ensure the preemptive right to remain in office, etc.) . P).

The reduction procedure involves the following steps:

publication of an order;
notifying employees and offering them other vacancies;
informing the Employment Center and the trade union;
dismissal of workers (as well as the statutory payment of severance pay for redundancy).

Issue of an order

As soon as the head decides to make a reduction at the enterprise, he must issue a corresponding order. The mandatory form of this order is not established by law, but the head must take full responsibility for its preparation.

In the order on the implementation of measures to reduce the enterprise, the date of the upcoming procedure and the changes that are supposed to be made to the staffing table must be stated.

Employee notification

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

For each downsized employee, a separate notification is drawn up, which is handed to him personally against signature. This document indicates the date and basis for the dismissal.

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

Informing the employment service and the trade union

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

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

Dismissal of an employee upon reduction

Upon the expiration of two months from the date of notification of employees, their employment is terminated directly. To carry out this stage, the head of the organization issues dismissal orders, as a rule, in form No. T-8. In this order, in the column "Grounds", reference is made to the order to reduce, and if any, to the document in which the employee expressed his consent to the dismissal before the end of the warning period.

On the last working day, the worker must be paid severance pay in case of redundancy and a work book must be issued. As for the entry in it, a corresponding note is made with a reference to Art. 81, part 1, item 2, Labor Code of the Russian Federation.

Severance pay

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

In some cases, such payments may amount to three average monthly salary: in situations when an employee registered at the Employment Center within a period of up to two weeks from the date of his reduction and was not employed after 3 months.

Severance pay for the reduction of personal income tax is not taxed in accordance with Art. 217, clause 3 of the Labor Code of the Russian Federation. The exception is payments in excess of three months' salary.

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

Calculation of benefits

Since the payments in question amount to several average monthly wages, the size of the severance pay in case of reduction is calculated in accordance with Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of Russia No. 922 dated 12.24.2007, regulating the calculation of wages.

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

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

The calculation of wages includes all forms of payment permitted by the wage system that are used by the employer in question, regardless of their source. The size of the average salary of an employee cannot be less than the subsistence minimum established by law.

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

Period and charges included in the calculation

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

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

the time when the employee retained the average salary, except for breaks for feeding the child, which are provided for by the labor legislation of the Russian Federation;
days on which the employee was on sick leave or received maternity benefits;
the period of non-fulfillment by the employee of the prescribed work for reasons beyond his control;
the time of the strike, in which the employee did not participate, but could not fulfill his direct duties in connection with it;
additional paid weekends for caring for disabled children;
other periods in which the worker was released from his job duties with full or partial retention of wages or without it.

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

Additional compensation

In addition to the fact that the employee must be paid the due severance pay in case of redundancy, at the time of dismissal, the worker is entitled to other payments.

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

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

Severance pay for certain categories of citizens

The Labor Code of the Russian Federation and other legislative acts provide for a different amount of severance pay when reduced for certain categories of employees.

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

In situations where seasonal workers are downsized, the benefit in question is two weeks' average earnings.

Other guarantees for employees in case of layoff

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

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

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

employees if they have 2 or more dependents;
workers in whose family there is no other person making money;
workers who have received injuries or occupational diseases at work;
disabled people of military operations;
employees who improve their qualifications at the direction of the employer on the job.

Summing up, the following can be noted:

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

Sometimes even the most valuable employee may receive news of an imminent dismissal due to staff cuts. Many take this news for granted, while others are fighting for their rights and demanding severance pay. However, most employees do not have information about who is entitled to these payments, how much they are paid, and so on.

This article will discuss in detail the main points related to this benefit, and provide examples of its calculation and calculation.

What is it?

The Labor Code of the Russian Federation determined in what cases and when payments must be credited to the employee with whom the employment relationship is terminated. However, it should be noted that this benefit is not due to all employees who are dismissed by the employer.

The amount of financial compensation depends on the reason, as well as the position held. For example, government officials or managers have a special status in the calculation of compensation.

According to Russian labor law, severance pay is financial compensation accrued to an employee due to the termination of an employment contractif the initiative to terminate the relationship comes from the employer or when a situation arises in which none of the parties is responsible.

Particular attention is paid to the reason for the termination of the employment contract. For example, if an employee has committed a disciplinary offense, violated labor discipline, committed theft or theft, and so on, then he is not entitled to this benefit.

The employer is obliged to pay this compensation exactly on the day of the dismissal... It serves to ensure that a person, while searching for a new job, has the means to live.

To whom and in what cases is it paid?

An enterprise is obliged to pay its employees a dismissal benefit if:

The enterprise was completely liquidated.
There is a reduction in the number of employees or staff at the enterprise.
For medical reasons, the employee refuses to move to another job.
In the case of his call for military service.
According to medical reports, he completely lost his ability to work.
By a court decision, an employee who had been previously dismissed illegally was reinstated.
The employer transfers the company to another location, and the employee refuses to transfer there.
Amendments have been made to the terms of the employment contract, with which he does not agree and wants to terminate it.
The basic rules for concluding an employment contract were violated through no fault of the employee.

It should be noted that not everyone is entitled to severance pay. For example, such compensation cannot be received by workers who have not completed an internship or temporary employed who have entered into an employment agreement for a period not exceeding two months.

However, seasonal workers are eligible for benefits if they are laid off due to layoffs. And they are entitled to payments in the amount of two-week average monthly wages.

For more information on this compensation, see the following video:

Sizes and terms of accrual

The Labor Code of the Russian Federation establishes the minimum amount of this benefit, depending on the situation. The employer has the right to increase the amount of financial compensation, but this must be prescribed in the collective agreement without fail. It is worth noting that it is prohibited by law to reduce the amount of payments.

A monthly wage allowance is provided in the following cases:

Complete liquidation of the enterprise.
Dismissal on staff reduction.

Payments are made on the day of dismissal, and in addition, within two months, this employee will be assigned his monthly earnings... However, if during this period of time a person finds himself a new job, then the payment stops.

Employees who leave of their own accord for the following reasons will receive an allowance in the amount of two weeks' wages:

If he refuses to move to another position due to health problems.
If the employee, due to health reasons, cannot fulfill his duties in the position held, and the company does not provide other vacancies.
In case of military conscription.
If he refuses to transfer to another location of work (city, district, region). And the employer changes the location of the enterprise.
In the event that an employee is completely disabled.
If adjustments were made to the employment contract, but he does not want to accept them.
In case of reinstatement of an employee who was previously dismissed illegally.

Different accrual conditions apply to chief accountants and employees in management positions. For example, an amount equal to three average monthly salaries of a manager is paid to the director of an enterprise if the owner decides to break off labor relations with him.

If the head of the company was dismissed due to illegal actions, then he does not receive any payments.

In the event of the dismissal of civil servants, there is a special calculation procedure. The compensation is calculated based on their monthly salary, and its amount should be equal to three times their monthly salary. This calculation scheme is valid only in the event of organ liquidation or staff reduction.

Particular attention should be paid to the fact that benefits that do not exceed three average employee wages are not taxed.

Average pay per day * number of days for which this benefit will be paid.

Calculation example

Marina Ivanova, a manager, worked at the company for several years, but was dismissed due to staff reductions. Since the termination of the employment contract occurred on the initiative of the employer, the woman is entitled to severance pay.

Her monthly salary was 10,000 rubles. In order to calculate the amount of financial compensation due to her, it is necessary to determine the average pay for one working day. Add all payments received for the year, excluding vacation and hospital benefits, and divide by the number of working days in the year. The woman worked 220 days in a year:

Average salary per day \u003d (10,000 * 12) / 220 \u003d 545.45 rubles

In accordance with the legislation of the Russian Federation, Marina is entitled to payment for a month, since she was fired due to a layoff. The woman worked five days a week and should be entitled to benefits for 22 working days.

The amount of the benefit \u003d 545.45 * 23 \u003d 12,000 rubles

Taxation of personal income tax and other insurance premiums

Manual not subject to contributions for medical, social and pension insurance, as well as against occupational diseases or accidents. In addition, payments will not be subject to personal income taxif their size does not exceed three times the average monthly earnings. If employees work in the Far North and an equivalent area, then six times the average monthly wage is considered. If payments exceed the established limit, then personal income tax will be withheld on a general basis.

The modern legislation of the Russian Federation has clearly and easily resolved many controversial issues regarding the payment of this compensation. And it is very important to know at the right moment what rights you have and how to use them correctly.

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