How to dismiss an employee: options for terminating an employment contract and the procedure for dismissal. Dismissal How to properly dismiss an employee under the article

The death of an employee at the workplace, or outside it, is an unpleasant circumstance not only for relatives and friends, but also for employers and personnel specialists, who often do not know what to do if an employee dies. First of all, in cases where an employee has died, it is necessary to understand how to dismiss him from the state, because he actually ceases to be in an employment relationship. But it should be understood that in addition to the dismissal itself, there are also a number of other nuances that must be taken into account in cases where an employee of the organization dies.

An employee has died - legal regulations and provisions of the Labor Code of the Russian Federation

First of all, when an employee died at work, the employer and those responsible for personnel records management should familiarize themselves with the provisions of the Labor Code of the Russian Federation. So, in this matter, the following regulatory provisions of the Labor Code of the Russian Federation play a key role:

• Art.83. The key standard regarding the situation when an employee has died - according to this article, the death of one of the parties to an employment relationship is an ultimatum justification for, regardless of other factors.
• Art.84.1. she considers general principles, according to which the concluded employment contracts are terminated. However, implementing them when an employee has died can be difficult. In this case, it must be understood that the specified obligations of the employer remain in relation to the heirs or manager of the deceased.
• Art.127. It assumes the mandatory payment of compensation for all days of unused vacation by the worker and does not provide for death as a basis for the employer's refusal to provide these payments.
• Art.141. Considers the specific situation of the payment of a worker's salary after his death to his relatives or dependents, establishing binding deadlines.

However, this issue is considered not only by the provisions Labor Code. Also, it is necessary to keep in mind the following regulations that directly consider the main procedural actions when an employee died:

• Article 217 of the Tax Code of the Russian Federation. It defines the principles applicable to payments made by an employer in connection with the death of an employee. Including - material assistance, payment of salaries and fulfillment of other obligations of the employer in connection with labor relations.
• Article 1183 of the Civil Code of the Russian Federation. Its principles touch upon the issues of inheritance of the payments due to the employee and their distribution among persons close to him.

The norms of the Labor Code and the Civil Code, in the context of receiving payments due to an employee who has died, are in conflict and contradiction with each other, which is another important nuance that separately will be discussed further.

An employee has died - how to fire him, step by step instructions

First of all, when an employee has died, the main question that worries HR specialists and the employer is how to fire him. In this case, the procedure is quite simple, but mandatory to follow - if it is violated, the employer may be subject to administrative liability. In order to avoid violations of the law when an employee dies, this simple instruction will help:

This procedure is relevant for all situations where an employee has died. However, this aspect of labor relations has many individual nuances and features that should definitely be taken into account by personnel officers.

The employee died - the nuances and features of the actions of the employer

The question of how to dismiss an employee who has died is solved quite simply. But in connection with the death of an employee, a number of controversial situations may arise in which it may be difficult to find an exact solution even for an experienced HR specialist, not to mention cases when the employer himself is engaged in the preparation of personnel documentation and does not know all the features of actions in this case. The most common cases will be discussed below.

Filling out the time sheet upon the death of an employee

It is far from always that the employer receives information that an employee has died immediately upon the fact of his death. In most cases, it turns out that the employee does not appear for work for several days and only later does the personnel department learn about his death. It must be remembered that in the absence of an employee for unexplained reasons, absenteeism should not be indicated in the time sheet. You should put the designation HH for each day of absence.

The basis for the dismissal due to the fact that the employee has died can only be a death certificate issued by the registry office. Reporting a death by telephone or mail, or being notified by law enforcement or medical authorities, cannot be grounds for dismissal. If the employee died abroad, then his death must still be first confirmed by the Russian registry office before the dismissal procedure is carried out.

In cases where information about the death of an employee is provided, it is necessary to make an adjustment to the time sheet, because the contract is terminated and the dismissal is carried out on the date when the employee terminated the employment relationship, which means that at the time of his absence from work, he could no longer be in them with the employer . The adjustment is carried out in accordance with the law "On Accounting".

The procedure for issuing wages of a deceased employee when applying to several persons

The issues of providing wages upon the death of an employee are regulated simultaneously by the provisions of the Labor Code of the Russian Federation and the Civil Code of the Russian Federation, which, taking into account various information in articles 141 of the Labor Code of the Russian Federation and 1183 of the Civil Code of the Russian Federation, can lead to controversial situations. Thus, the Labor Code requires that the calculation be issued exclusively to the relatives or dependents of the employee. While the Civil Code provides for the issuance of funds exclusively to family members who directly lived with the employee.

The legislation does not give direct instructions on what procedure the employer should be guided by. Accordingly, in order to avoid possible problems and disputable situations, it is recommended to ensure the issuance of the employee's salary and documents to the first person who applies, who is a family member or dependent of the employee. In such a situation, the employer will not bear any responsibility for their actions, and possible disputes over the inheritance of these amounts will become a problem for the relatives of the deceased themselves.

However, there are situations in which several relatives contact the employer at the same time. The legislation in this case does not provide for the possibility of dividing the funds due to the employee, and the refusal of one of the relatives who have the right to receive the payment is also illegal. Therefore, the employer in this case should be offered to pay this amount to relatives in court if they cannot reach an agreement with each other. Or - to give funds to someone who provide the original death certificate.

The employer must keep the funds to provide them to their relatives up to four months from the date of death. It is during this period that they are entitled to receive them directly from the employer. If they are not applied within the specified time, the funds are transferred to the notary and inherited in the manner prescribed by law.

The employee died - to whom to pay wages if there are no relatives

There are situations when an employee has died, and he simply has no relatives, and the employer, as well as the accounting department, do not know what to do in this case. So, the employer cannot appropriate the funds of the deceased, but their presence on his accounts may cause additional questions and claims from the regulatory authorities.

In this case, the solution of the issue involves the procedure for depositing amounts and transferring them to a separate bank account, or providing them to a notary who manages the inheritance of the deceased. In the absence of a relative and a written will, the management of the inheritance will be entrusted to a public notary. Accordingly, he will actually dispose of the funds of the deceased, subsequently transferring them to the legal heirs or to the state in their absence.

If a will was drawn up in the name of a third person who is not a relative, the employer also cannot give him the wages of the deceased and is obliged to carry out the procedure for depositing and transferring funds to a notary who, upon the distribution of the inheritance, will transfer the payment to the heir.

If no one took work book of a deceased worker, the employer is obliged to place it in the archive and ensure proper storage for 75 years after the death of the worker, and only after this period it can be disposed of.

Taxation of payments when an employee dies

The issues of taxation of payments due to the employee at the time of death are also relevant for Russian employers. The provisions of the Tax Code in this case allow you to get rid of unnecessary problems. It is enough to follow a simple algorithm and basic principles set out in the Tax Code of the Russian Federation:

Accordingly, the employer should note that the full amount of wages without any deductions and fees must be provided to the relatives or the notary.

Death in the workplace and its design

Situations when an employee overtakes are quite rare, but they take place in labor practice. In that case, many personnel specialists they do not know how to properly formalize the dismissal of an employee and make the final calculation of the funds due to him.

On the day of death, if the employee has started work, he should calculate the hours actually worked. The final settlement upon the death of an employee is carried out taking into account the time worked by him on the day of death. The day of dismissal is also considered the same day.

If the employee died on the way to work, then on that day it is also necessary to put the designation HH in the time sheet. In the case when an employee dies at the end of the working day, the day of dismissal is also considered the day of death, but it is calculated as for a fully worked working day.

Responsibility for non-payment of benefits due to the employee after death

As in the case of delayed payment of wages or incomplete payment of wages, refusal to fulfill the obligations imposed on the employer leads to incurring by him. So, he can be brought to it under Article 5.27 of the Code of Administrative Offenses of the Russian Federation, which will entail an administrative fine. In addition, compensation is also expected to be paid for each day of delay in payment in accordance with the principles of the Labor Code of the Russian Federation, considering liability employer.

In the event that non-payment of the salary of the deceased occurs for a long time after the relatives applied for it, and there is mercenary intent in the actions of the employer, then criminal liability for such an offense is also possible.

Dismissal on death cannot be declared illegal, and payment forced absenteeism, even if the employer fails to fulfill its obligations, is not produced and is not taken into account when calculating the amount of the total debt.

Financial assistance in case of death of an employee

Russian legislation allows employers to provide additional guarantees to their employees and their relatives. Including - on payment in case of death of the employee himself. This issue is regulated different ways. So, if the enterprise has local regulations obliging the employer to provide such a payment, then he is obliged to provide it to the relatives of the deceased in full.

If local documents give the employer the right, but not the obligation to make such a payment, the decision to provide assistance is made by the head himself. In addition, even in the absence of these local documents, the employer can independently initiate the process of providing financial assistance by a separate order.

Taxation of material assistance provided in connection with the death of an employee to his relatives is not carried out, regardless of the amount of payment.

The employee died on vacation or on the weekend

If the employee died on vacation, as well as during the weekend or holiday, then the day of death is considered the day of dismissal. However, there are various nuances associated with the payment of vacation pay due to the employee. In the event of his death, they must be recalculated.

If the leave was provided in advance, then it is impossible to withdraw the overpaid funds by deducting them from the salary and payments to the relatives of the deceased.

Severance pay on the death of an employee

If a dismissal procedure has already been initiated in relation to an employee, for example, due to the liquidation of an organization or a reduction in staff, or at the initiative of the employee himself, then upon the death of such an employee, all these procedures are considered invalid.

That is, the employment relationship is terminated precisely because of the death of the employee. Accordingly, all rights to receive severance pay from the employee are lost, and it should not be accrued, regardless of other circumstances.

During the crisis years, the leaders of many firms begin to think about the need for reasonable savings, including on the payroll. Often, most of them resort to downsizing. In addition, comes the realization that instead of two or three average-level specialists, it is better to hire one, but qualified. In this light, many workers may be at risk of being fired. Under what circumstances can an employer terminate an employment contract? own initiative?

Grounds for dismissal of an employee legally

Just like that, the employer cannot refuse the services of any of the full-time employees, even if they personally dislike him: the interests of employees are protected by the Labor Code of the Russian Federation. However, it is in it that the head of the company can find a suitable article for the dismissal of his staff. Generally legal grounds for dismissal can be:

Violation of labor discipline

Despite the presence of this clause in the labor legislation of the Russian Federation, an employer can dismiss his employee only if the following violations are established:

• Staying at the workplace in a state of intoxication;
• absenteeism or absence from the workplace for more than 4 hours;
• Theft and embezzlement of company property;
• Disclosure of trade secrets.

It should be remembered that each violation must be supported by solid evidence. Otherwise, the employee will be able to appeal the decision of the head in court and receive compensation for earnings and moral damage.

Some of the points above have hidden nuances. For example, if the employment contract does not specify working hours or the exact place of work, then it will be extremely difficult to convict an employee of absenteeism.

If the employee submits a certificate of temporary disability, which also affects the hours of his absence from the workplace, then all claims against him become unfounded.

The same violation as being late cannot lead to instant dismissal. Here the procedure for the employer should be as follows:

• Establishing the fact of violation and fixing it;
• Request for an explanatory note from an employee;
• Formation of an order to issue a warning, remark or reprimand to the employee.

If being late is fixed again, then the script is severely reprimanded for the same reason. And only for the third time, the employer can legally fire the employee.

Downsizing

If the company does not close, but only reduces the number of employees, then it turns out that instead of two or three employees, one is enough for it. When determining who exactly will remain to perform labor duties, the employer must be guided by the following rules:

• When equivalent positions are eliminated, a more qualified employee remains in the company;
• With equal qualifications, preference is given to single mothers, pregnant women, sole breadwinners, the disabled, employees who study at the expense of the company on the job.

All other personnel subject to dismissal are notified of this 2 months in advance and, if possible, are provided with other work within the same organization.

Business liquidation

If the company stops its work, then all its employees are subject to dismissal. 2 months before the formation of the T-8 order, all key employees and part-time workers must receive notifications against signature.

After 60 days after that, the manager signs the dismissal order, employees are paid salaries, compensation for and severance pay. On the same day they receive their work books.

Job inconsistency

Within the established time limits, at any enterprise, certification of employees is carried out. If in the course of it the commission reveals an unsatisfactory result, then the employee should be offered to move to another, lower position. Only in case of his refusal, the employer can carry out the dismissal.

Nuances

Ignorance of labor legislation sometimes leads to the fact that employees do not fully enjoy all their rights, in particular:

• Downsizing, many personnel workers encourage employees to apply for own will, because it supposedly looks better in the work book. However, this should not be done. Reduction is a reason provided by the employer and therefore he will be obliged to pay severance pay in the amount of earnings for 1-2 months;
• If the employer offers the employee another job and he refuses it, the employee is fired. At the same time, he retains the right to receive severance pay;

The world does not stand still, and everything in it changes - including members of any work team: someone decides to give up a boring position, someone is asked to find another place by his immediate superiors. Everything you need to know when leaving - the rights, obligations and instructions for the employer and employee - is contained

Dismissal at the request of the employer

For whatever reason, the employee does not go on a free voyage, it is good if the dismissal occurs by agreement of the parties. But what to do if difficulties arise in the negotiation process, albeit of an official business nature? For example, how to officially dismiss an employee by transfer with his consentso that he does not have any problems either at the old or at the new place of work?

And yet, cases of voluntary dismissal are much simpler than situations when an employee ceases to cope with duties. In order not to act recklessly, the employer must clearly know what reasons exist for dismissing an employee and how it is required to draw up a decision to deprive a person of a position.

Staff reduction

In times of crisis, it happens that you have to cut staff - and this also needs to be done wisely: you should not take decisive steps without understanding how to warn about upcoming changes and how compensation is calculated when an employee is reduced.

When firing a person, remember that he can ask to be released on vacation during the redundancy warning period or go on early dismissal. You can also invite the employee to respond to a more modest vacancy, but before that, figure out whether it is necessary for your employee to move to a position that pays worse. Finally, your financial situation may also change, so it is important to know the procedures and conditions for canceling a redundancy order.

Disability

Unfortunately, sometimes a person ceases to cope with his duties for health reasons. In order to legally issue disability dismissal, you need to understand how much the health of a specialist has suffered - for example, he became a disabled person of the second or third group.

Other reasons

In addition to the above reasons, there are many more reasons for excluding a person from labor collective. You can dismiss an employee based on the results of appraisal, for absenteeism (even if this happened only once) and, of course, for drunkenness.

In addition, in addition to typical problems such as inconsistency with the position held and constant lateness to work, some members of the team allow themselves misbehavior and extremely careless handling of company property. In this case, your option is to dismiss the employee due to loss of trust.

Dismissal at the request of an employee

Difficulties due to the refusal of a position also arise from the employees themselves. Not everyone knows the procedure and features of dismissal of their own free will, they are not sure how to write a statement correctly. But what if you had to leave the company at the most inopportune time? Can I quit my job while on sick leave or vacation? There are answers to these questions - you need to look for them in the Labor Code.

After dismissal: employer

An employer who has already fired an employee still needs to be on the lookout. He needs to know the specifics of taxation of severance pay upon dismissal, as well as figure out when to issue a work book. There are also situations when it is required to exclude from the work team a person who has not rested for a long time: keep in mind that hard workers are entitled to compensation for unused vacation.

After leaving: employee

According to the law, when voluntary care from the labor collective, the employee is required to spend another two weeks in the company. But in certain situations, you can quit of your own free will without working off.

Look for and find a job, quit a position that no longer suits you, but do not forget about protecting the rights of the employee upon dismissal. This is especially important for women. Read whether there are grounds for dismissal of a pregnant woman and whether, by law, an employee can be reduced on parental leave, including for a disabled child.

There is a statutory procedure for the dismissal of an employee. The employer must comply not only with the procedure for registering the end of an employment relationship, but also with the procedure for issuing a work book upon dismissal. Because, having issued it at the wrong time, the employer is liable before the law, that is, for its untimely issuance and calculation, the administration of the enterprise bears administrative responsibility.

The company has the right to dismiss an employee who appeared at his workplace in a state of intoxication, as well as for drinking alcohol during his shift. Dismissal for drunkenness labor law allows for a single such misconduct. But it is important that the procedure is carried out in accordance with the rules and regulations, and the fact that the employee is in a state of alcohol, drugs or.

Sustained changes in the state of human health, provoking a violation of vital functions, which doctors call disability, is one of the reasons for termination employment contract this employee with the company where he works. Dismissal on disability is provided for by the norms of labor legislation. There is also an order, and situations, according to which the termination of labor relations occurs in this case.

Every able-bodied citizen is guaranteed the right to work. In the same way, the law ensures the rights of workers to safe working conditions, rest and wages, and, paradoxically, the right to dismissal. Dismissal at the initiative of the employee is the right that no employer can challenge. Even if there is work in progress, even if an employee.

The procedure for the liquidation of an individual entrepreneur is prescribed in the legislation. Dismissal during the liquidation of an individual entrepreneur is an integral part of the process of terminating the activities of an entrepreneur. All employment contracts concluded by him must be terminated, and employees are issued work books and payroll. At the same time, the law establishes compensation for dismissal from a liquidating enterprise. The entrepreneur is allowed to install independently, as in.

For some categories of working citizens, the state establishes additional guarantees, conditions for the protection of rights and interests. If an employee loses his ability to work, he can be dismissed only in those cases that are specified in the Labor Code. At the same time, the law does not establish a direct ban on the dismissal of disabled people. And the dismissal of an employee due to a disability of the 2nd group can occur on.

Most often, litigation and disagreements between employers and their staff arise when carrying out measures to terminate employment relations. The dismissal of employees at the initiative of the employer is quite difficult legal theme, and causes a lot of controversy not only among the parties to contractual legal relations, but also among lawyers and judges. Let's try to figure it out by analyzing the current labor legislation, when and in what.

Labor legislation regulates a special procedure for the work of part-time workers, their hiring, registration, and dismissal. There are several reasons for terminating the employment contract with such an employee at the enterprise: his own desire, agreement of the parties, as well as dismissal related to the initiative of the enterprise. The dismissal of a part-time job at the initiative of the employer must take place exactly with the specified norms of the law, taking into account the peculiarities of work - internal or.

The reached consent or agreement between the employer and the employee is one of the grounds for termination of labor relations. But in order to understand what is dismissal by agreement of the parties, it is necessary to analyze the norms of the current labor legislation, and the general legal nature of the concept of "agreement", to understand the essence of contractual legal relations.

In accordance with the norms of the Labor Code of the Russian Federation, the employer must provide the employee with maternity leave at the birth of a child. Some employees after maternity leave decide to quit on their own in order to devote more time to their family, some quit due to the termination of employment relations with them, which were established for a certain period, and dismissal by agreement of the parties is also possible. In some cases, the employee is supposed to.

You can dismiss an employee for lack of confidence, both working in the field of private business and in the field of public service. Only the grounds and procedure for the dismissal of such persons are slightly different. To figure out how to dismiss an employee for lack of confidence, you must first determine which positions this right of the employer applies to. This wording of parting with an employee is called dismissal under the article, which means.

An employee may have several reasons for dismissal of his own free will: found new job or going to look for her, did not get along with his management or colleagues, is going to move. Often, a conflict with superiors initiates the resignation of an employee, formally, of his own free will. In any case, regardless of the cause and occasion, there is a statutory procedure for the employee to act.

If an enterprise (organization) is liquidated, then in this case all its employees have to be fired. In this article, we will try to tell in detail about all the nuances that occur in this situation: how to properly issue a notice of dismissal to employees in connection with liquidation, pay wages, compensation and severance pay.

Among the main reasons for stopping labor Relations between the employee and the employer, there are both objective and subjective. Objective, are indicated in the norms of the current labor legislation, as general legal grounds. Subjective reasons for dismissal relate, rather, to interpersonal relationships that have been formed in the course of work between the employee and his colleagues, or between him and him.

Sometimes the relationship between employer and employee ends. That is, the employee is fired. This can happen both at the request of the employee and at the initiative of the employer. How to dismiss an employee and properly execute all the documents?

What are the exit options?

To begin with, the law provides for three options for dismissal:

• at the initiative of the employer
• at the initiative of the employee
• by agreement of the parties

It is clear that the first option involves unilateral dismissal for some violations on the part of the employee, for example, systematic absenteeism, as well as during or downsizing. As for the dismissal at the initiative of the employee, then there is a statement of resignation at his own request, which the employer is obliged to satisfy. And dismissal by agreement of the parties can be used if the employee does not suit the employer, but he does not want to leave of his own free will, but formal reasons for dismissal.

Dismissal by agreement of the parties

Termination of an employment contract by agreement of the parties is a quick and concise procedure. It takes place on the basis of Article 78 of the Labor Code and can be carried out at any time. By agreement of the parties, even those employees who are on vacation or on sick leave can be fired. To start the procedure, the employee must submit an application addressed to the manager, and if the employer is the initiator, he sends the employee a proposal to terminate the contract. Then (if the parties have come to an agreement), an Agreement is drawn up, an order for dismissal is issued, and the entry in the work book indicates that the dismissal was made on the basis of clause 1 of article 77 of the Labor Code of the Russian Federation.

Dismissal at the initiative of the employer

The basis for the dismissal of an employee at the initiative of the employer can be various reasons. For example, the desire to reduce the company's costs, downsizing, the inconsistency of the employee with the position held, or a change in ownership. But the most common reasons for such a dismissal are violations of discipline by an employee - absenteeism, appearing at work in a state of intoxication, being late and other violations. Now that it’s clear why you can fire an employee, let’s figure out how to do it correctly.

Dismissal due to violation of labor discipline

Before punishing an employee for violating discipline, you should make sure that his employment contract clearly spells out the mode of work, place of work and read the points. It may seem strange to some, but there are companies that do not indicate a specific place of work, since the activities of the company and, accordingly, the work of employees are related to the performance of duties at different facilities that cannot be specified in advance when hiring a person. How to dismiss an employee for absenteeism if he works under such an agreement? No, because the papers do not indicate a specific place of work. But if the working conditions in it are clearly regulated, then if they are violated, the employer can bring the employee to disciplinary responsibility. Dismiss an employee for a single violation labor discipline, Of course you can. But only if it's serious enough.

For example, going to work drunk (or in a state of drug intoxication), theft, embezzlement, damage (accidental or intentional) of someone else's property, disclosure of commercial or state secrets. It is also possible to be dismissed for absenteeism or absence from the workplace for four hours. But if an employee is absent from work before dismissing him, it is better to make sure that he does not have a certificate of incapacity for work. As for minor violations, such as being late, then only the onset of disciplinary liability is possible. In this case, the procedure for the employer is as follows:

1. detection of a violation (this is done within the established time frame in accordance with Article 193 of the Labor Code)
2. fixing this violation
3. obtaining an explanation from the employee regarding the violation (the employee must write explanatory note on violation)
4. issuing an order of the head on bringing to disciplinary responsibility (announcement of a warning, remark, reprimand)
5. bringing the order to the attention of the employee

If a repeated violation of discipline follows, then, as a rule, a severe reprimand is announced (such punishments are still associated with the deprivation of bonus payments), and for the third time the employee is threatened with dismissal.

Dismissal during downsizing

If we are talking about downsizing, the law clearly regulates the procedure and rules for the dismissal of employees. For example, when reducing one of the equivalent positions, a more qualified employee should be left at work (provided that social status they are equal). And if the qualifications of the workers are the same, but the social status is not, then the management does not have the right to dismiss: single mothers, the only one working in the family, an employee who was injured or injured at the workplace, disabled people, veterans of the Second World War, labor and hostilities, mothers, having children under 3 years old, pregnant women, participants in the resolution of collective disputes, as well as those employees who receive on-the-job training from the enterprise. The same employees who fall under the dismissal due to staff reduction, the management is obliged to notify about this two months in advance and offer (if possible) another workplace. If the employee agrees to move to a new job, this is formalized by an internal transfer, and if not, then he writes a statement asking him to dismiss him due to a reduction in staff and he is fired with all the due payments.

Dismissal upon liquidation of an enterprise

If there is a liquidation of the enterprise, then all employees are subject to dismissal. How to dismiss an employee during liquidation? First, you need to warn all employees two months in advance in writing in accordance with Article 180 (part 2) of the Labor Code. This applies to both main workers and part-time workers. The notice of dismissal is issued to each employee, and the second copy, brought against signature, is filed with the order. After two months have elapsed, the administration of the enterprise issues an order to dismiss employees in the T-8 form, pays severance pay, compensation for unused vacation and wages for hours actually worked. The calculation is made on the last working day, and a corresponding entry is made in the work book. In addition, employees dismissed in connection with the liquidation of the enterprise are entitled to the payment of average monthly earnings for the period of employment, but not more than three months. This rule does not apply to part-time workers, seasonal workers, as well as those with whom a fixed-term employment contract was concluded (for a period of not more than two months).

Job inconsistency

The issue of compliance or non-compliance with the position is decided by certifying commission enterprises. If the result of the certification, which is carried out at enterprises in order to check the professional suitability and qualifications of employees, is unsatisfactory, then the employee may be offered to move to another position. If he refuses, the employer has the right to dismiss the employee as inappropriate for the position held, but no later than two months after the certification. In the event of dismissal, both the order and the work book indicate the wording "due to the inconsistency of the position held and the refusal to transfer to another position."

Who can't be fired by an employer?

An employer cannot dismiss an employee on vacation, regardless of what kind of vacation he is on: annual paid leave, parental leave, educational or unpaid leave. The only exception is the liquidation of the institution. It is also impossible to fire an employee on sick leave. This applies to both essential workers and those who work part-time, as well as home-based workers.

In addition, there are certain categories of workers who either cannot be fired at all at the initiative of the employer, or it is quite difficult to do so. These include:

Category of workers	Measure	An exception	Norm
Pregnant women		Organization liquidation	Part one Art. 261 of the Labor Code of the Russian Federation
Women with children under the age of three	Cannot be dismissed at the initiative of the employer	Liquidation of the organization; employee's wrongdoing	Part four of Art. 261TK RF
Single mothers raising children under the age of 14 or children with disabilities under the age of 18, as well as other persons raising such children without a mother	Cannot be dismissed at the initiative of the employer	Liquidation of the organization; employee's wrongdoing	Part four of Art. 261 of the Labor Code of the Russian Federation
Minor workers under the age of 18	Can be fired only with the consent of the labor inspectorate and the commission on minors	Organization liquidation	269 ​​of the Labor Code of the Russian Federation
Trade union members, elected trade union workers	You can be fired under paragraphs 2, 3 and 5 of the first article. 81 of the Labor Code of the Russian Federation only when taking into account the motivated opinion of the trade union	If the trade union does not provide a reasoned opinion within seven days	Part two of Art. 82, 373, 374 of the Labor Code of the Russian Federation
Representatives of employees participating in collective bargaining and in resolving collective labor disputes	Can be dismissed only with the consent of the body that authorized them to represent	Guilty actions of the representative	Articles 39, 405 of the Labor Code of the Russian Federation

Dismissal at the initiative of the employee

If the employee himself decides to leave the enterprise, he has the right to apply for dismissal of his own free will, regardless of what kind of employment contract (fixed-term or indefinite) he concluded when applying for a job. The application may indicate the reasons for dismissal (admission to educational institution, moving to another area, caring for a child until they are 14 years old), or they may not be. In any case, to the question of under which article to dismiss an employee, there is only one answer - under Art. 77 of the Labor Code of the Russian Federation.

In any organization, voluntary dismissal involves working out within two weeks, but this period can be reduced by the employer. At the end of the working period, a dismissal order is issued, which is brought to the employee against signature, an entry is made in the work book and full payment for wages. In addition, the employee is given all required documents: salary certificates, copies of the order to transfer to another job (if any), an order to dismiss, a 2-NDFL certificate and other documents that the employee requests.

The procedure for dismissal of one's own free will also implies the transfer of cases to another employee, if necessary. For refusing to transfer cases to in due course the employer can punish the employee, for example, by depriving him of the bonus, but cannot prevent his dismissal.

When dismissing at will, it is worth paying attention to the fact that the employee has the right to change his mind before the expiration of the term of dismissal. In this case, he may withdraw his application and continue to perform his duties. But if another person has already been invited to his place in writing, who cannot be refused to conclude an employment contract, the dismissal remains in force.

How to fill out work book

The correctness of the wording in the work book matters. So it's a good idea to have a little cheat sheet handy that will help you avoid corrections in the document.

Paragraph and article of the Labor Code	Entry in the work book
Paragraph 1 of Art. 77	The employment contract was terminated by agreement of the parties, paragraph 1 of the first part of Article 77 of the Labor Code Russian Federation
Paragraph 2 of Art. 77	The employment contract was terminated due to the expiration of the employment contract, paragraph 2 of the first part of Article 77 of the Labor Code of the Russian Federation
Paragraph 3 of Art. 77	The employment contract was terminated at the initiative of the employee, paragraph 3 of the first part of Article 77 of the Labor Code of the Russian Federation
Paragraph 5 of Art. 77	The employment contract was terminated due to the transfer of the employee at his request to work in the Company with limited liability"LLC", paragraph 5 of the first part of Article 77 of the Labor Code of the Russian Federation
Paragraph 6 of Art. 77	The employment contract was terminated due to the employee's refusal to continue working in connection with the change of ownership of the organization's property, paragraph 6 of the first part of Article 77 of the Labor Code of the Russian Federation The employment contract was terminated due to the employee's refusal to continue working due to a change in the organization's jurisdiction, paragraph 6 of the first part of Article 77 of the Labor Code of the Russian Federation The employment contract was terminated due to the employee's refusal to continue working in connection with the reorganization of the organization, paragraph 6 of the first part of Article 77 of the Labor Code of the Russian Federation
Paragraph 7 of Art. 77	The employment contract was terminated due to the employee's refusal to continue working due to a change in the terms of the employment contract determined by the parties, paragraph 7 of the first part of Article 77 of the Labor Code of the Russian Federation
Clause 8 of Art. 77	The employment contract was terminated due to the employee's refusal to transfer to another job, necessary for him in accordance with the medical report, clause 8 of part 1 of article 77 of the Labor Code of the Russian Federation
Paragraph 9 of Art. 77	The employment contract was terminated due to the employee's refusal to be transferred to work in another locality together with the employer, paragraph 9 of the first part of Article 77 of the Labor Code of the Russian Federation
Paragraph 11 of Art. 77	The employment contract was terminated due to violation of the rules for concluding an employment contract established by the Labor Code, paragraph 11 of the first part of Article 77 of the Labor Code of the Russian Federation
Article 71	The employment contract was terminated at the initiative of the employer due to an unsatisfactory test result, part one of Article 71 of the Labor Code of the Russian Federation
Paragraph 1 of Part 1 of Art. 81	The employment contract was terminated at the initiative of the employer in connection with the liquidation of the organization, paragraph 1 of the first part of Article 81 of the Labor Code of the Russian Federation The employment contract was terminated at the initiative of the employer in connection with the termination of activities individual entrepreneur, paragraph 1 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 2, part 1, art. 81	The employment contract was terminated at the initiative of the employer due to the reduction in the number of employees of the organization, paragraph 2 of the first part of article 81T of the mining code of the Russian Federation
Clause 3, part 1, art. 81	The employment contract was terminated at the initiative of the employer due to the inconsistency of the employee with the position held due to insufficient qualifications, confirmed by the results of certification, paragraph 3 of the first part of Article 81 of the Labor Code of the Russian Federation The employment contract was terminated at the initiative of the employer due to the inconsistency of the employee with the work performed due to insufficient qualifications, confirmed by the results of certification, paragraph 3 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 4, part 1, art. 81	The employment contract was terminated at the initiative of the employer in connection with the change of ownership of the organization's property, paragraph 4 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 5, Part 1, Art. 81	The employment contract was terminated at the initiative of the employer due to repeated non-performance employee without good reason job duties, paragraph 5 of the first part of Article 81 of the Labor Code of the Russian Federation
Subparagraph “a” of paragraph 6 of part 1 of Art. 81	The employment contract was terminated at the initiative of the employer due to absenteeism, subparagraph "a" of paragraph 6 of the first part of Article 81 of the Labor Code of the Russian Federation
Subparagraph "b" of paragraph 6 of part 1 of Art. 81	The employment contract was terminated at the initiative of the employer in connection with the appearance of the employee at work in a state of intoxication, subparagraph "b" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation
Subparagraph “c” of paragraph 6 of part 1 of Art. 81	The employment contract was terminated at the initiative of the employer due to the disclosure of state secrets that became known to the employee in connection with the performance of labor duties, subparagraph "c" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation The employment contract was terminated at the initiative of the employer due to the disclosure of a trade secret that became known to the employee in connection with the performance of labor duties, subparagraph "c" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation The employment contract was terminated at the initiative of the employer due to the disclosure of official secrets that became known to the employee in connection with the performance of labor duties, subparagraph "c" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation
Subparagraph "g" of paragraph 6 of part 1 of Art. 81	The employment contract was terminated at the initiative of the employer in connection with the theft of someone else's property at the place of work, established by a valid court verdict, subparagraph "d" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation The employment contract was terminated at the initiative of the employer in connection with the commission of damage to someone else's property at the place of work, established by a court verdict that has entered into force, subparagraph "d" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation
Subparagraph "e" of paragraph 6 of part 1 of Art. 81	The employment contract was terminated at the initiative of the employer in connection with the employee's violation of labor protection requirements, which entailed grave consequences, subparagraph "e" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation The employment contract was terminated at the initiative of the employer in connection with the employee's violation of labor protection requirements, which created a real threat of serious consequences, subparagraph "e" of paragraph 6 of part one of Article 81 of the Labor Code of the Russian Federation
Clause 7, Part 1, Art. 81	The employment contract was terminated at the initiative of the employer in connection with the commission of guilty actions by the employee directly servicing monetary values, which gave rise to the loss of confidence in him on the part of the employer, paragraph 7 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 8, Part 1, Art. 81	The employment contract was terminated at the initiative of the employer in connection with the commission by the employee performing educational functions of an immoral offense incompatible with the continuation of this work, paragraph 8 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 9, Part 1, Art. 81	The employment contract was terminated at the initiative of the employer in connection with the adoption of an unreasonable decision that entailed a violation of the safety of the property of the organization, paragraph 9 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 10, part 1, art. 81	The employment contract was terminated at the initiative of the employer in connection with a single gross violation of labor duties, paragraph 10 of the first part of Article 81 of the Labor Code of the Russian Federation
Clause 11, Part 1, Art. 81	The employment contract was terminated at the initiative of the employer in connection with the submission by the employee to the employer of false documents at the conclusion of the employment contract, paragraph 11 of the first part of Article 81 of the Labor Code of the Russian Federation
Paragraph 1 of Part 1 of Art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the conscription of the employee for military service, paragraph 1 of the first part of Article 83 of the Labor Code of the Russian Federation The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the direction of the employee to an alternative civil service, paragraph 1 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 3, part 1, art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, due to non-election to the position, paragraph 3 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 4, part 1, art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the conviction of the employee to a punishment that precludes the continuation of the previous work, in accordance with the court verdict, which has entered into force, paragraph 4 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 5, Part 1, Art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the recognition of the employee as completely incapable of working in accordance with a medical report, paragraph 5 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 6, Part 1, Art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the death of the employee, paragraph 6 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 8, Part 1, Art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, due to disqualification, which precludes the employee from fulfilling the obligations under the employment contract, paragraph 8 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 9, Part 1, Art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the deprivation of the employee of the special right to manage vehicle, which led to the impossibility of the employee to fulfill the obligations under the employment contract, paragraph 9 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 10, part 1, art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the termination of access to state secrets, paragraph 10 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 11, Part 1, Art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the cancellation of the court decision on the reinstatement of the employee at work, paragraph 11 of the first part of Article 83 of the Labor Code of the Russian Federation The employment contract was terminated due to circumstances beyond the control of the parties, in connection with the recognition of the decision of the state labor inspectorate to reinstate the employee at work, paragraph 11 of the first part of Article 83 of the Labor Code of the Russian Federation
Clause 12, part 1, art. 83	The employment contract was terminated due to circumstances beyond the control of the parties, in connection with bringing the total number of employees who are foreign citizens in line with the permissible share of such employees established by Decree of the Government of the Russian Federation of December 31, 2008 N 1099, paragraph 8 of the first part of Article 83 Labor Code of the Russian Federation

Important Points

In conclusion, it is worth saying that the dismissal of employees is a complex procedure that can bring a lot of problems to the employer if it is carried out with violations. This means that, for example, dismissal due to inconsistency with the position held can be challenged in court due to the lack of a position in the organization from certification or the employee job description. Also, an employee can be reinstated by a court decision if the dismissal for a systematic violation of labor discipline was not preceded by bringing the employee to disciplinary responsibility. Therefore, all documents must be carefully checked and comply with the requirements of the law.

Many employers often need to find out how to fire an employee without his will under the law. Given the very strict requirements of labor legislation, as well as the fact that very often workers, especially retirees, do not want to leave, this can turn into a long and burdensome procedure in 2018, which also has many additional risks. Therefore, some employers, as a result, are even forced to conduct activities to their own detriment, instead of looking for information on how to dismiss an employee under the article and without consequences. However, there is always a way out of this situation - after all, labor legislation protects the rights of not only employees, but also employers.

How to fire an employee without his desire by law in 2018

Situations in which an employer wants to dismiss an employee without his desire under the law are extremely common in 2018 - some employees may perform actions that are clearly destructive for the company, do not fit in with the team and spoil the working environment, or the need for dismissal may also be caused by third-party circumstances. At the same time, very often employees use the fact of protection from the law and in every possible way prevent their dismissal. Therefore, with illiterate actions, the employer is either forced to tolerate their presence and incur certain costs because of this, or is at risk of being held liable for illegal dismissal.

However, the law also protects employers by providing them with such tools to influence employees:

• This is the best option, as it will allow the employee not to receive negative entries in the work book, and the employer will get rid of possible claims. At the same time, you can both convince the employee to write and draw up an agreement with him to terminate the employment contract - the second case provides for the opportunity to provide the employee with any guarantees and payments in accordance with the provisions of Article 78 of the Labor Code of the Russian Federation. However, not every employee will take such actions - if he is determined to stay at work at any cost, then it will be impossible to dismiss him in this way.
• The current legislation gives the employer the power to use disciplinary action against employees, up to and including dismissal for a certain list of misconduct. At the same time, the range of grounds for dismissals is quite wide, therefore, in many situations, the employer has the opportunity to get rid of an objectionable employee if he does not follow instructions or grossly violates labor discipline.
• In cases where the main purpose of dismissal is to save the company's finances, it may turn out good option dismissal of an employee without his desire, according to the law, it is a reduction in staff. However, it should be remembered that this method requires the strictest adherence to procedural requirements and is associated with additional costs for the employer.
• If it is necessary to dismiss an employee who does not want to quit, having a probationary period will greatly simplify the dismissal procedure. However, with such a nature of dismissal, it is still necessary to take into account many features and nuances, without which it may be invalid.
• Repeated violation of labor regulations. If the employee did not commit gross guilty acts, due to which he can be fired immediately, then if there are several disciplinary actions, he can still be fired under the article.
• Mismatch or insufficient . In some situations, an employee can be fired for inconsistency with the position held or due to insufficient qualifications.
• In the event that an employee who does not want to quit, occupies a managerial position, he can be dismissed without other grounds when the owner of the enterprise changes. Sometimes employers even have to specifically resort to a change of ownership in order to fire an employee who threatens the operation of the entire company.
• The employer has the right to independently change the working conditions for individual positions or the entire enterprise as a whole, which allows you to put the employee in conditions that will make his further work simply unprofitable. And although the employee has the right not to agree to work under the changed conditions, the employer will have the opportunity to fire him, observing a number of certain procedural actions.

There are some categories of employees who cannot be fired at the initiative of the employer under any circumstances. In particular, a pregnant employee cannot be fired even if she commits gross misconduct and guilty actions against the employer. The ability to dismiss an employee who has a child under the age of three is also limited - if this employee is a woman or the sole breadwinner.

Each of the above methods of dismissal has its own characteristics, advantages and disadvantages, as well as many nuances of the procedural registration of the procedure, so they should be considered separately in order to know how to properly dismiss an employee by law in 2018 if he does not want to quit.

How to force an employee to quit voluntarily or by agreement

In many, even conflict situations, if it became necessary to get rid of an objectionable employee, employers simply do not know how to force the employee to quit of his own free will or convince him to stop labor activity by agreement of the parties. At the same time, there are enough possible actions that can be taken to ensure that the employee makes the right decision, even when he is initially set to conflict with the employer.

First of all, you should use polite treatment with the employee and find out why he does not want to leave and what actions the employer can do for the employee. This may be additional financial compensation, drawn up by agreement of the parties, drawing up positive recommendations or other benefits that may incline the worker to cooperate. However, it is not a fact that the employee will accept them.

Therefore, then the employee should be explained that he will not achieve anything by conflict, and the employer will have significant opportunities to “spoil” the employee’s life. In particular, it is necessary to notify him that a “bad” entry in the work book will significantly complicate employment. In addition, the employer may make a negative recommendation about the employee. But these methods of influence do not work for every employee.

In this case, the simplest tactic of action will be to use all the tools provided by the legislation. For example, initiate the fixing of the employee’s working time, issuing all instructions to him in the form of written orders with acts of acceptance, and fixing each result or error in the employee’s activities in order to find another reason for dismissal. Including the employer may be required to resort to one of the following methods.

The most convenient for the employer will be the dismissal of employees, if initially in the employment contract the working conditions are specified as clearly as possible, but with the possibility of the employer making certain assumptions. For example, an employer has the right to set a low salary for an employee or not to indicate a specific place of work within one locality- then he will have the right to deprive the employee of the bonus part of the salary, if such an opportunity is provided for by local regulations or transfer him from place to place without his consent.

In general, these methods of action are legal, but they cannot guarantee a 100% result. Therefore, if they fail, other methods will have to be used. It should be noted that even dismissal of one's own free will can be challenged in court if it was made under duress. Therefore, the employer should properly record all his actions and the actions of the employee in the process of persuading the latter to quit. If the dismissal was carried out by agreement of the parties, then arbitrage practice demonstrates the minimum number of decisions in favor of the employee, since such a dismissal is almost impossible to challenge.

The dismissal of a pregnant woman of her own free will, as well as by agreement of the parties, is an exception. In this case, the court most often takes the side of the employee if the employer did not provide her with adequate compensation upon dismissal, comparable to the possible benefits that she would have received if she had remained at work.

How to fire an employee for a gross violation

The current legislation provides for a number of grounds on which an employee can be dismissed for a gross violation. However, the employer should remember that each such violation must be accurately and reliably documented in the manner prescribed by law. Gross violations that allow you to dismiss an employee on the sole fact of their implementation include:

This is an exceptional list of circumstances in connection with which it is possible to dismiss an employee without his desire under the law in 2018 due to a one-time misconduct. In this case, the employer will be required to complete the following procedural procedures:

1. To begin an official investigation regarding the circumstances.
2. Ask the employee for an explanation.
3. Issue an order to dismiss an employee.
4. Give the employee a work book, funds due to him and a certificate of income.

In any case, this procedure can be challenged by the employee in court, and the judiciary imposes on the employer the obligation to prove the validity of the dismissal. At the same time, it should be remembered that during absenteeism for a good reason, an employee cannot be fired if the state of intoxication was not recorded by authorized persons - the employee also cannot be fired, disclosure of secrets or personal data must have all the signs of disclosure.

Notification of the employee and the issuance of all documents related to the dismissal to him must be carried out in the presence of witnesses and with their signatures on the transfer of documents to the employee and, if any, on the refusal of the employee to accept them.

How to dismiss for non-compliance or insufficient qualifications

If the employee does not correspond to the position held or has insufficient qualifications, the employer has the right to terminate the employment relationship with him. At the same time, it should be remembered that this ground for dismissal must indeed take place and certain confirmations. In addition, the very establishment of qualifications and compliance job requirements of an employee must be carried out in independent centers for assessing qualifications, and the employee has the right to challenge their decision.

You can read more about dismissal for non-compliance. However, the employer should take into account that a fictitious dismissal for this reason will in any case be illegal. In addition, the employer will have to pay for services to confirm the qualifications of an employee.

A mandatory step before dismissal on this basis is to offer the employee positions that suit his qualifications. It will be possible to finally terminate the relationship only if there are no such positions in the enterprise, or if the employee refuses to occupy them.

How to dismiss an employee without his desire under the law by changing the terms of the contract

A common method used to fire an employee without his will under the law in 2018 may be to change the terms of the employment contract. According to the law, the employer can make such changes only with the consent of the employee. However, a number of actions and situations allow changes to be made without the consent of the employee.

In this case, the employer only needs to notify employees 2 months in advance of changes in working conditions, including the place of work, the amount or system of payment, official duties in connection with the reorganization production processes. The very fact of reorganization must also be confirmed by internal regulations. Employees who do not agree with these changes should be given the opportunity to take any other vacant position suitable for them in terms of qualifications and health at the enterprise - and only after their refusal or in the absence of these positions, they can be dismissed.

How to get fired on probation

If an employee needs to be fired without his desire during a probationary period, the provisions of the current legislation give the employer additional opportunities to carry out this procedure. In particular, he can inform the employee about his failure to pass the test at least three days before the actual dismissal. In this case, the employer in case of disputable situations should take into account the following nuances:

• It is the employer who must provide evidence confirming the employee's failure to pass the test. In their absence, the dismissal will be considered illegal.
• The employee must be legally on probation. And this period cannot be assigned to young professionals, pregnant women and minors.

Therefore, basically challenging the dismissal during the probationary period is based precisely on the above two grounds. And it is the employer who should take care of the availability of all documents confirming both the legality of the probationary period and the validity of dismissal due to unsatisfactory test results.

How to lay off an employee without his desire

If it is necessary to reduce an employee without his desire, the employer has the right to do this in accordance with the standards of Article 81 of the Labor Code of the Russian Federation. At the same time, it should be remembered that the employer in connection with such a dismissal has a number of responsibilities:

• Advance notification of layoffs. Employees must be given at least two months' notice of impending layoffs.
• Mandatory notification of all regulatory authorities. Namely, a trade union organization, an employment center.
• Providing severance pay to employees. It is paid at least in the amount of two months' average earnings of employees.
• Execution social guarantees for certain categories of employees. Such guarantees include both a complete ban on layoffs for some workers and the right of workers to have priority retention in the workplace.
• Everyone's offer vacancies. The employer, as in many other situations, is obliged to provide the reduced opportunity to get other vacancies suitable for them.

You can also read more about the features of layoffs to reduce staff, where all the nuances of this procedure are considered.

How to dismiss an employee without his desire under the law in 2018 - other nuances and features

In case you need to dismiss an employee without his desire by law in 2018, there are also many other additional nuances and features that unscrupulous employees can use to keep them at work. In particular, regardless of the circumstances, the dismissal of employees on sick leave or vacation is expressly prohibited. In this case, it is necessary to notify the employee in writing about the need for him to sign an agreement to dismiss on a specified date, or else - to first require such consent from him.

An attempt to dismiss a pensioner without his desire according to the law in 2018 can cause particular difficulties for the employer. In practice there are no normative documents, which in a special way would regulate the procedure for the dismissal or retention of pensioners at work. The exception is public service of any nature - in this case, the age limit at which an employee can hold a position is 65 years old and he will not be able to challenge such a dismissal.

It should also be remembered that the dismissal of managers during a change of ownership is allowed without any other grounds for terminating the employment contract. But it must be understood that leadership positions in this context, only the immediate head of the enterprise, his deputy, as well as the chief accountant are included.