How are redundancy payments made? Downsizing: payments. Retrenchment payouts Pays redundancy benefits

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

Dismissal by reduction: the essence of the events

An employee can be fired if his position or 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 downsizing and downsizing? Let's 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, article 81 of the Labor Code of the Russian Federation). The employer has the right to make a decision to reduce the number or staff at any time and he is not obliged to justify it to the employees (clause 10 of the Resolution of the Plenum Supreme Court RF dated March 17, 2004 No. 2).

What should be paid to employees upon reduction

In case of reduction, 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 there is one);
severance pay in general case in the amount of 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 a 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 salary for the dismissed employees during the third month from the date of dismissal. However, this requires the 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 regions of the Far North and equivalent areas, the paid period of employment after the reduction is longer. It can reach up to six months after dismissal for reduction (Article 318 of the Labor Code of the Russian Federation).

How are redundancy compensation calculated?

Severance pay: calculation

To calculate 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 before the month of dismissal (clause 4 of the Regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922). 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 billing period

There are some features of determining the billing period:

if the employee quits on the last day of the month. Then consider the average earnings for the last 12 months, including the month of dismissal. So, upon dismissal on October 31, the billing period is from November 1 of last year to October 31 of the current (Rostrud Letter dated 07/22/2010 No. 2184-6-1);
if the person did not work for the entire billing period - for example, he was ill or was on parental leave. Then the billing period must be replaced by 12 calendar months preceding the last month when the person went to work (clause 6 of the Regulations on average earnings, Letter of the Ministry of Labor of 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 of December 24, 2007 No. 922):

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

Let's give an example of calculating severance compensation upon dismissal for reduction. Loginov A.S. dismissed on 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.

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

salary - 300,000 rubles;
vacation pay - 24,000 rubles;
sick leave allowance - 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. Based on the results of the calculation, the severance pay will be 24,324.3 rubles. (1,351.35 rubles x 18 days).

Working days or calendar days to take the calculation of severance pay?

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

Holiday compensation

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

Compensation for unused vacation = number of unused vacation days X average daily earnings.

At the same time, we recommend paying attention to the peculiarities of calculating leave 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, determine the number of unused vacation days according to the formula (Letter of Rostrud dated 03/04/2013 No. 164-6-1):

Number of unused vacation days = duration annual leave- number of vacation days used

It turns out that if an employee worked for five and a half months or more and was not on vacation, then upon dismissal during a reduction in staff in 2018, he is entitled to compensation for 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 payments guaranteed in the general case. These are the following payments:

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

Payment terms for downsizing

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 the employer with 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 former employee was employed 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 date of termination employment contract he turned to the employment service at the place of his registration and was registered;
- within three months after the dismissal was not employed by the employment service.

If these conditions are met, after the end of the third month, the employment service will issue the employee with 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 salary, so it is not necessary to pay it within the time limits set by the local normative act companies to pay salaries. Payment of amounts can be made after 2 and 3 months on the days agreed with the former employee.

The procedure for calculating payments for downsizing.

The salary for the month of dismissal is calculated in the usual manner without any restrictions. If an employee is entitled to additional payments and allowances, they cannot be arbitrarily canceled, since "he still quits."

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

Compensation is calculated for calendar days of unused vacation at the time of dismissal. When determining the number of days for which compensation is paid, the following must be borne in mind. An employee who has worked with an employer for more than a year and is dismissed in accordance with clause 2, part 1, 1, 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 the length of service giving the right to the annual basic paid leave amounted to more than 5.5 months.

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 the employee has been given a summary accounting 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 the general case, 40 hours).

For the first month of maintaining 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 by offsetting the severance pay.

The calculation of the 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 the severance pay.

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

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

We will consider the procedure for settlements with employees using the example of one of them.

So, on the day of dismissal due to staff reduction, the employee was paid a severance pay in the amount of 127,565.02 rubles, calculated on the basis of an average daily earnings of 5,798.41 rubles. Recall that the severance pay and the average monthly salary retained 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 not withheld from their amount.

On January 20, 2010, the employee was paid the amount of 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 employees 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 a bonus in the amount of 72,000 rubles, paid in December 2008 on the basis of an order for bonuses for the New Year.

The employees did not agree with the size of the severance pay and payments for the second month after the dismissal and decided to recover the underpaid amounts through the courts.

In support of the claims, the following arguments were given.

The Labor Code of the Russian Federation provides that in case of reduction, the employee is paid a severance pay in the amount of SMZ. In this case, this indicator is calculated incorrectly. In accordance with Decree of the Government of the Russian Federation of December 24, 2007 No. 922 of the Regulations on the peculiarities of the procedure for calculating the average wage, all types of payments provided for by the employer's remuneration system, regardless of their sources, are included in the calculation. These include bonuses and awards. According to Order No. 6-k of December 20, 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 SMZ.

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

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 Decree of the Government of the Russian Federation of December 24, 2007 No. 922, indicated that the calculation should be based on the working days of the payable 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. 2 of the Labor Code of the Russian Federation is the equality of rights and opportunities for employees. 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 Decree of the Government of the Russian Federation of December 24, 2007 No. 922. The employer took into account the phrase “by 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 Decree of the Government of the Russian Federation of December 24, 2007 No. 922 refers not to workers, but to actually worked days. And since the workers were dismissed in November, neither in December, nor in January, nor in February could they have “actually worked days”.

After analyzing the above situation, we can conclude that the employee took the wrong path in solving this problem.

Firstly, in accordance with the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 of the Regulations when determining the LMS for compensation payments use the average daily earnings, calculated by dividing the salary accrued for the days worked in the billing period, including bonuses and remuneration, by the number of days worked in this period. The exception is cases when the average earnings are determined for the purpose of paying holidays and paying compensation for unused holidays, as well as the average earnings of employees who have a summarized accounting of working time.

In other words, when determining average earnings, in our case, for calculating compensation payments associated with a reduction, only working days, and not calendar days, are taken into account (as for the purpose of paying for vacations and unused vacations). This division of the system for determining average earnings is due to the fact that vacations in accordance with Art. 115 of the Labor Code of the Russian Federation is provided in calendar days, and the salary is calculated based on the number of working days worked in a month. At the same time, according to Art. 112 of the Labor Code of the Russian Federation, the presence of non-working holidays in a calendar month is not a basis for reducing wages, i.e. the fewer working days in a month, the more expensive they are.

So, if an employee went on vacation in January for several days, then the difference between the salary paid if he had not gone 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 correctly calculated the average earnings of employees based on the working days in the month.

Now regarding the bonus for the New Year. According to Decree of the Government of the Russian Federation of December 24, 2007 No. 922 of the Regulations for 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.

Considering the foregoing, it can be argued that when calculating 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 average earnings for all cases provided for by the Labor Code of the Russian Federation is determined by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. According to Decree of the Government of the Russian Federation of December 24, 2007 No. 922 of the Regulations, this indicator is calculated by multiplying the average daily earnings by the number of days (calendar, working) in the period . At the same time, the indication of both calendar and working days is dictated by the fact that Decree of the Government of the Russian Federation of December 24, 2007 No. 922 provides for two methods for calculating the average daily earnings.

So, to pay for holidays, the average daily earnings are determined by dividing the salary accrued for the billing period by 12 and by the average monthly number 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).

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

Whereas the average daily earnings for determining the average monthly earnings for the period of employment paid in connection with the reduction are calculated on the basis of working days, the average monthly earnings should also be calculated by multiplying the average daily earnings by working days. Calculation on the basis of calendar days is used only for payments related to holidays. The following facts also support this position.

First, status former employee, receiving the average monthly earnings in connection with the reduction, and the working person are different. In this regard, the approach of the legislator, applying a different procedure to them legal regulation, is justified. Secondly, it would be wrong when considering this issue ignore the rights of the employer. The calculation of average earnings based on the number of calendar days would place additional burdens on him in the form of expenses not provided for by labor legislation. Payments calculated using this method would exceed the salary of the employee during his employment with the employer.

Thus, in this situation, the employer acted lawfully.

Unfortunately, the current legislation does not provide clear order calculation of average earnings, which leads to uncertainty in the interpretation of the norms by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 and the Labor Code of the Russian Federation and the emergence of similar issues in practice. Analysis judicial practice also did not clarify, since it has not yet become the subject of consideration by the Supreme Court of the Russian Federation. In connection with the foregoing, 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 headcount, and prerequisite such a dismissal must be competent documenting layoffs - notification of the employee within a certain period, offer of vacancies. In addition, a severance pay must be paid upon dismissal due to redundancy (clause 2, part 1, article 81 of the Labor Code of the Russian Federation, part 1, article 178 of the Labor Code of the Russian Federation).

The redundancy process

Quite often, dismissal on this basis is disputed by the employee due to non-compliance with procedural issues. What is required for legal dismissal?

First of all, there must be a real reduction in staff in the organization, that is, the position being reduced must be actually excluded from staffing, not renamed. This may be the case if the official duties there is no longer a need to perform, and the rest is redistributed among other workers. In addition, it is necessary to inform the employee about the 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 workers, for example, benefits may be higher for workers who have worked for many years at the enterprise. In addition, in an employment contract with an employee or in additional agreement may indicate the payment of a severance pay in excess of established by law.

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

Upon dismissal due to redundancy, among other payments, the employee must pay a severance pay in the amount of the average monthly earnings. In addition, if a 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 apart from general rule, which determines the amount of severance pay, provides for specific features in relation to certain categories of employees:

if the employee is concluded fixed-term contract for up to two months, the benefit is not paid;
if this is a seasonal worker, then the severance pay is paid in the amount of two weeks of earnings (part 3 of article 296 of the Labor Code of the Russian Federation);
if the organization is 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 managers, their deputies, chief accountants of state and municipal companies are laid off, then the amount of severance pay is limited to a maximum amount - three times the average monthly salary (Article 349.3 of the Labor Code of the Russian Federation).

Terms of payment of benefits upon dismissal due to redundancy

The allowance is paid on the last day of work, together with due wages and compensation for unused vacation.

The basis for the payment of benefits for the second month will be employment history laid-off 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 with regard to the payment period, the legislation does not indicate the period within which 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 payment date can be agreed additionally and indicated in the employee's application.

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

Reduction

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

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

The reduction procedure involves the following steps:

issuance of an order;
notifying employees and offering them others vacancies work;
informing the Employment Center and the trade union;
dismissal of workers (as well as the statutory severance pay in case of reduction).

Issuing an order

As soon as the manager decides to make a reduction in the enterprise, he must issue an appropriate 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 to carry out measures to reduce the enterprise, the date of the upcoming procedure and the changes that are supposed to be made to the staffing table must be indicated.

Employee notification

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

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

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

Informing the employment service and the trade union

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

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

Dismissal of an employee during reduction

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

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

severance pay

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

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

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

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

Benefit calculation

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

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

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

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

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

Period and accruals included in the calculation

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

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

the time when the employee retained the average wage, 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-performance by the employee of the prescribed work for reasons beyond his control;
the time of a strike in which the employee did not participate, but could not perform his direct duties in connection with it;
additional paid holidays to care for children with disabilities;
other periods during which the worker was released from the performance of his official duties with full or partial pay or without it.

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

Additional compensation

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

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

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

Severance pay for certain categories of citizens

The Labor Code of the Russian Federation and other legislative acts provide for a severance pay that differs from the general amount in case of reduction for certain categories of employees.

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

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

Other guarantees for employees in case of reduction

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

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

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

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

Summing up, the following can be noted:

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

Sometimes even the most valuable employee may receive news of imminent dismissal due to staff reduction. Many take this news for granted, while others fight for their rights and demand severance pay. However, most employees do not have information about who is entitled to these payments, in what amount they are paid, and so on.

This article will discuss in detail the main points regarding this manual, and examples of its accrual and calculation are given.

What is it?

Labor Code Russian Federation determined in what cases and when payments must necessarily be accrued to the employee with whom the labor Relations. However, it should be noted that not all employees who are dismissed by the employer are entitled to this allowance.

The amount of financial compensation depends on the reason, as well as the position held. For example, civil servants or managers have a special status when calculating compensation.

According to Russian labor law, severance pay is financial compensation accrued to the employee as a result of the termination of the employment contract if 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 allowance.

The employer must pay this compensation. exactly on the day of the dismissal. It serves to ensure that a person in the period of looking for a new job has the means to live.

To whom and in what cases is it paid?

The company is obliged to pay its employees a retirement benefit if:

The company was completely liquidated.
There is a reduction in the number of employees or staff in the enterprise.
For medical reasons, the employee refuses to transfer to another job.
In the event of his being called up for military service.
According to medical reports, he completely lost his ability to work.
By a court decision, an employee who had previously been dismissed illegally was reinstated.
The employer transfers the enterprise to another locality, and the employee refuses to be transferred there.
Amendments were 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.

Please note that not everyone is entitled to severance pay. For example, employees who have not completed an internship, or temporary employees who have entered into an employment agreement for a period not exceeding two months, cannot receive such compensation.

However, seasonal workers are eligible for benefits if they have been made redundant. And they are entitled to payments in the amount of a two-week average wage per month.

Detailed information about this compensation is given in 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 mandatory spelled out in collective agreement. It is worth noting that reduction of payments is prohibited by law.

The allowance in the amount of wages per month is provided in the following cases:

Complete liquidation of the enterprise.
Layoff for downsizing.

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

Employees who are leaving own will for the following reasons, an allowance equal to two weeks' wages will be paid:

If he refuses to move to another position due to health problems.
In the event that the employee, for health reasons, cannot perform his duties in his position, 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 the employee has completely lost his ability to work.
If adjustments were made to the employment contract, and he does not want to accept them.
In case of reinstatement of an employee who was previously dismissed illegally.

For chief accountants and employees leadership positions, other terms and conditions apply. For example, an amount equal to three times the average monthly salary of a manager is paid to the director of an enterprise if the owner decides to break off employment relations with him.

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

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

Particular attention should be paid to the fact that a benefit not exceeding three average wages employee is not taxed.

The amount of the average wage for one day * the number of days for which this benefit will be paid.

Calculation example

Manager Marina Ivanova worked at the enterprise for several years, but was fired due to staff reductions. Since the termination of the employment contract occurred at 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 wage for one working day. You must add up all payments received for the year, excluding vacation and sickness benefits, and divide by the number of working days in a year. A woman worked 220 days in a year:

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

According to the legislation of the Russian Federation, Marina is entitled to a monthly payment, since she was fired due to staff reductions. The woman worked five days a week and should receive benefits for 22 working days.

Benefit amount \u003d 545.45 * 23 \u003d 12,000 rubles

Taxation of personal income tax and other insurance premiums

Benefit not subject to fees for medical, social and pension insurance, as well as against occupational diseases or accidents. In addition, payments will not be subject to income tax, if their size does not exceed three times the amount of average earnings per month. In the event that employees work in the Far North and equated areas, then six times the average wage per month is considered. If payments exceed set limit, then personal income tax will be withheld on a general basis.

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

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