Liquidation of an organization: step by step instructions. Dismissal upon liquidation of the organization. Financial settlements with employees. What is division liquidation

Along with the registration procedure, there is the liquidation of an enterprise, the cost of which is determined by law within the established boundaries. Liquidation is the abolition of the company as a commercial element and legal entity and the removal of information about it from all official registers. This procedure has its own characteristics and subtleties.

Why and who needs it?

The liquidation of an enterprise is a procedure involving the collection of numerous documents, sending out dozens of letters, notifying all possible services, partner companies, closing accounts, destroying seals, and so on. It would seem, who can decide to abolish a company if its closure is associated with such headaches?

Experience shows that the liquidation of an enterprise, the value of which is lower than the costs of maintaining records, is a perfectly reasonable measure. Consider this case: your firm does not commercial activity. In accordance with the current law, the company's management is obliged to submit zero declarations, pay payroll taxes, if there is at least one employee, keep records, even without earning money.

For accounting, you need an accountant or a hired company that will submit zero declarations. The cost of services of such intermediaries averages 200-2000 rubles per month. Simple calculations make it possible to understand that this is 2400-24000 rubles a year. Thus, even the minimum price limit makes you spend not only materially, but also morally. Companies with zero balance sheets are also subject to scrutiny by the tax authorities and other government agencies.

Shall we close the shop?

So, liquidation has an unconditional price advantage over doing business "to zero". What is the liquidation procedure? How to do it and where to go? Let's start with where your company is. For different LLCs, the liquidation procedure looks different.

Thus, the sale of an LLC with debts is the best way out for the company's management. The official procedure for the abolition of the company in this case can drag on for many years. The sale of a loss-making enterprise has its own characteristics, but it is made much easier than its liquidation.

If the decision to abolish is taken unanimously, a new question arises: is assistance needed in liquidating an LLC or can it be done on its own? It all depends on the current situation. But in practice, companies with zero balances can be closed on their own. If the staff and their qualifications allow, services for the liquidation of an LLC from third parties not required.

Step-by-step instructions for the abolition of enterprises

1. Making a decision of the founders.

The suspension of the enterprise and its complete abolition begins with the formalization of the decision of the meeting of founders. On this issue, a protocol is drawn up, in which the liquidation commission and its chairman (liquidator) are appointed. The powers of the liquidation commission and the liquidator include the commission of all legally significant actions for the abolition of the company.

2. Submission of an application to the territorial tax authority.

A notarized application for the termination of the legal entity's activities is submitted to the MIFNS at the place of registration of the company. The document is drawn up in the form P15001. A sample can be found in official sources. Based on the application, the IFTS enters the relevant information into the register. From this moment on, the company is recognized as being in the process of liquidation.

3. Notification of funds.

In accordance with the law of July 24, 2009 No. 212-FZ entity is obliged to submit information about the abolition to the insurance funds. In practice, the tax service notifies the FIU and the FSS on its own, but the liquidator is required to write a free-form notification. Relevant papers can be mailed by registered mail. This must be done within three days of the decision being made.

4. Coordination of fulfillment of obligations with creditors.

This stage is the most difficult and lengthy. The period of liquidation of the LLC largely depends on it. The organization is obliged to draw up reconciliation acts with all debtors and creditors, agree on amounts, and pay off all debts. Payment of taxes and insurance premiums can also be considered settlements with creditors.

5. Check by the tax authority.

By law, the tax authorities must organize an on-site inspection of a liquidated enterprise. In practice, for organizations with zero balances, the procedure can be simplified. Based on the results of the check, the following is established:

the presence or absence of debts to creditors of any order;
compliance / non-compliance of documents, balance sheets, reporting with established standards.

If the company has outstanding debts in money or documents, liquidation will be denied until all problems are resolved.

6. Submission of an interim liquidation balance sheet.

The interim balance sheet is formed after the expiration of the deadline for filing claims from creditors. This period is published in the Bulletin state registration"together with data on the beginning of the liquidation of the company. The liquidation balance sheet is drawn up in free form (usually in the same form as the accounting one) and includes:

list of property of the enterprise;
the claims made;
results of consideration of requirements.

7. Delivery of the final balance.

After consideration and approval by the tax authority of the interim liquidation balance sheet, the organization submits the final liquidation balance sheet. From the moment the document is received by the tax service, the enterprise officially becomes liquidated. An appropriate entry in the register is made about this.

Along with liquidation, the company has the following responsibilities:

closure of the current account upon liquidation of the LLC;
destruction of the seal.

The whole procedure takes on average from six months to several years. Therefore, only people who are not burdened with other responsibilities can take it on their own. Each stage is associated with its own risks and has its own characteristics. On practice public services not interested in abolishing taxpayers. Therefore, closing a company is much more difficult than opening one. If you are not sure that you can handle this on your own, entrust the process to experienced lawyers.

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abolition budget institution- Not unusual. This is due to the need to save money from the budget. It is inappropriate to spend them on those enterprises that simply cannot cope with their tasks. Therefore, they are tested for effectiveness with subsequent, if necessary, closure.

The purpose of liquidation is to increase the productivity of financial management. A decision can be made not only to abolish, but also to reorganize. All these actions require a certain order of actions.

Laws governing the liquidation of a budgetary institution

The liquidation of the organization is carried out in accordance with federal law. In particular, articles related to the activities of individual entrepreneurs and NGOs are implied. Also, the procedure is determined by article 158 of the RF BC. It sets out the functions and obligations of the manager of the budgetary part. He should deal with the distribution of the budget fund, as well as tracking their use.

In the event that abolishment public institution, the manager is responsible for the development and approval of activities within the procedure.

What are the reasons for cancellation?

The closure of a public facility may be initiated for the following reasons:

Inability to fulfill those tasks that are set at the legislative level;
Failure to repay existing debt;
Commission of criminal offenses;
default;
Violations of tax reporting revealed during the audit;
Inability to pay taxes and the formation of debts on them;
Conflict situations between owners of objects;
Judicial rulings.

During a period of economic instability, the abolition of a state facility is most likely. This is due to several factors. There is a reduction state budget, as a result of which many state-owned organizations are closed. Institutions themselves with great difficulty can pay off creditors and tax authorities, which leads to their bankruptcy.

Hardest to close educational institution.

The procedure for the liquidation of a state-owned organization

The general procedure for the event is regulated by law. In specific cases, the conditions of the procedure may vary depending on legal status organization, whether it has debts. Let us consider in detail the procedure for carrying out with all the main stages.

Decision-making

The decision to liquidate should be taken by the body that was involved in the creation state facility. The legality of the decision must be confirmed by the following documents:

The decision of the city council or the administration of the municipal district;
Act peer review the likely consequences of closing the organization;
A protocol indicating the decision to conduct an examination on the consequences of the abolition;
The charter of the body that was involved in the creation of a state institution;
If this is an educational facility, a decision from the residents' meeting will be required.

In the event that the Government of the Russian Federation has decided to liquidate, then an act on executive power is drawn up. Consider its main points:

A document that is the basis for the termination of the activity of a state-owned object;
Date and timing of the abolition;
Formation of a committee that will lead the event. Required to indicate the name of its chairman;
Source of financing of the state facility;
List of bodies to which the rights, obligations and assets of the abolished state object will be transferred.

A closure order is also required, including the following items:

Reasons for the abolition of the organization;
The period during which creditors have the right to file claims;
Action plan to implement the closure.

This is just a general order. The nuances depend on the type of government object. The hardest thing is to close an educational institution. For example, if it is a school, documents must be submitted proving that the nearest school is within 4 km, and this procedure cannot be carried out during the school year.

Abolition Commission

After the decision to abolish is made, a special commission is formed. It can include any number of participants. However, there are some restrictions.

The commission cannot include:

Officials;
Representatives of the bodies that made the decision to liquidate.

The commission is given a full list of rights to carry out the closure of a budget facility. The chairman of this association has the right:

To sign the documentation on the case under consideration, which is sent to the judicial institution;
Representing the interests of a state body in court;
Performing the actions necessary to carry out the closure;
Determination of the period in which creditors have the right to file their claims;
Publication of the decision to abolish in the media;
Notification of creditors about the event.

The powers of the chairman are regulated by law. Usually the commission includes key persons who worked in the budgetary organization.

Drawing up an interim balance sheet

An interim liquidation balance sheet is drawn up only after the period allotted for creditors to submit claims has passed. The document allows you to determine the actual financial condition object, as well as draw up a list of creditors whose requirements must be met. A paper is compiled on the basis of asset inventory acts, a register of creditors' claims, and existing obligations.

In order to form a balance, the following actions are performed:

Closing existing personal accounts;
Conducting settlements with creditors and debtors;
Write-off of the remaining funds to the Treasury account.

If there is a receivable or payable debt, it can be written off by order of the chief manager.

Consider the grounds on which creditor liability can be written off:

The decision of the chief manager;
The results of the carried out inventory;
The decision of the formed commission.

Accounts receivable may be considered uncollectible in the following cases:

The limitation period has expired;
The debt cannot be covered;
Non-payment of the debt is confirmed by a state act;
The debtor has ceased operations.

After the balance is drawn up, it must be approved by the person who manages the budgetary financial component.

Making settlements with creditors

On the basis of the drawn up interim balance sheet, the amount that is necessary to cover all the debts of the state institution must be found. The balance allows you to determine whether the body can make all the required payments. Lenders are required to send documents that confirm the existence of debts.

If new creditor claims are submitted, they are entered in addition to the balance sheet. There are also unrecognized claims. If claims have not been entered into the balance sheet, creditors have the right to send a corresponding claim to the court. If there was no appeal to the judicial authority, it is considered that the debt is covered.

The interim balance sheet must be approved by the structure that resolved the issue of closing the state facility. After that, you need to send a notice to the tax service. She must register the balance. In the event that the funds of the state body are not enough to cover all the debts, additional funds are allocated.

After the entry into force of the balance, payments can begin. The following sequence must be followed:

Compensation for moral and physical damage;
Payment of salaries, bonuses, severance pay;
Payments to state structures;
Repayment of remaining debts.

The committee will be required to develop a schedule of actions to collect debts that have not been repaid in accordance with the submitted claims. If there are disputed contracts, you can file a lawsuit.

Claims of the first and second priority must be paid on the next day after the balance is approved. Payment must be made within 30 days.

Payments to employees can be made within 60 days from the date of their dismissal. This period may be extended for another month if former employee budget education could not find a job through the employment service.

Who is responsible for debts? Municipal authorities cannot be held vicariously liable. Claims can only be made against the main debtor, as well as the second person who is responsible for the debt.

After the liquidation is carried out, all obligations are removed from the finance manager. They are not passed on to third parties.

Formation of the final balance

The final liquidation balance sheet can only be created after all financial matters have been resolved. In particular, it implies the repayment of existing debts. After the formation of the balance, it is required to transfer information about it to the owners. They can be local governments.

After that, you need to draw up an application, as well as supplement it with a receipt for payment of the state duty. The package of documents must be submitted to tax office. After all planned activities are completed, the liquidation is completed. Information about this is entered in the state register.

Notice to Government Authorities

Liquidation involves sending the following papers to the tax office:

Documents that confirm the decision to abolish, drawn up in the form P15001;
Form 15002 committee formation paper, along with information about the chairman;
Document on the formation of an interim balance sheet, drawn up in accordance with form 15003;
Notice of registration of an institution that is closed;
Receipt of payment of state duty;
final balance.

Without this, the abolition of the institution is impossible.

Submission of documents to the archive

Documentation during liquidation, which remained after the activities of the state body, must be kept for a certain period of time. There is a list of organization documents that must be kept for five years. In the event that the papers of a budgetary organization do not need to be preserved, they are destroyed.

The head of the state archive must conduct an examination of the value of those documents of the organization that were provided. Documentation of the institution can be provided in various forms, on different media. The check is carried out in any case, regardless of the type of media.

The destruction of the documentation of a budgetary institution can be carried out only after an examination has been carried out. The destruction process is coordinated with the head of the budgetary organization. All agreements are made in writing.

The government agency will be required to:

Obtaining permission from the main body on obtaining access to the archives of a state-owned object;
Obtaining information about the list of archival documentation;
Coordination of the list of documents that are planned to be destroyed.

Only then can the documents be destroyed. This procedure is determined by law.

Destruction of documents is carried out after examination.

The liquidation procedure makes it possible to prevent the inefficient use of funds from the budget, to direct them to the area that needs more money.

The procedure for conducting an event is similar. However, there are some differences. You will have to get certain agreements, fill out a lot of documents. But this is often a necessary measure to stop the existence of a structure that does not cope with its tasks. The procedure is carried out more often during financial crises due to the fact that it is more difficult to withdraw the required amount of funds from the budget.

The department and organization are located in the same locality

Grounds for termination employment contract with an employee at the initiative of the employer are contained in Art. 81 of the Labor Code of the Russian Federation. One of them is a reduction in the number or staff of employees (part 2 of article 81 of the Labor Code of the Russian Federation).

The reduction in the number of employees means a decrease in the number of employees of one position, under the reduction of staff - an exception from staffing identical staff units, which is possible, in particular, when a separate unit is liquidated.

However, the wording “to abolish a unit” by itself does not entail automatic termination of the employment contract either with its head or with any of the employees, since the order must clearly indicate which positions and how many units are subject to reduction.

The procedure for terminating an employment contract with an employee under Part 2 of Art. 81 of the Labor Code of the Russian Federation is the following.

When deciding on the possible termination of the employment contract under Part 2 of Art. 81 of the Labor Code of the Russian Federation, the employer is obliged, no later than two months before the start of termination of employment contracts with employees, to inform the elected body of the relevant primary trade union organization (if any), that is, send a draft order and copies of documents that are the basis for making this decision . The elected body of the primary trade union organization, within seven working days from the date of receipt of the documents, considers this issue and sends its reasoned opinion to the employer in writing (part 1 of article 82 and article 373 of the Labor Code of the Russian Federation).

The employer must notify the employees personally of the upcoming dismissal due to the reduction in the staff of the organization, against signature, at least two months before the dismissal. Before the expiration of this period, with the written consent of the employee, the employer has the right to terminate the employment contract with him with payment additional compensation in the amount of average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal (parts 2 and 3 of article 180 of the Labor Code of the Russian Federation).

The employer is obliged to offer the employee, taking into account his state of health, another available job ( vacant position or an appropriately qualified job or lower-paid job). The employee is offered all the vacancies that meet such requirements that the employer has in the given locality, as well as vacancies in other localities, if this is provided for by a collective or labor contract, agreement (part 3 of article 81 and part 1 of article 180 of the Labor Code of the Russian Federation).

The preferential right to remain at work in the event of a reduction in the number of employees is granted to employees with higher labor productivity and qualifications. With equal labor productivity and qualifications, preference is given (Article 179 of the Labor Code of the Russian Federation):

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family - in the presence of two or more dependents (disabled family members who are fully supported by the employee or receive assistance from him, which is for them a permanent and main source of livelihood);
persons in whose family there are no other self-employed workers;
employees who received an industrial injury or occupational disease during the period of work with this employer;
disabled veterans of the Great Patriotic War and invalids of combat operations for the defense of the Fatherland;
employees who improve their skills in the direction of the employer on the job.

It is not allowed to dismiss an employee at the initiative of the employer (with the exception of the case of liquidation of an organization or termination of activity by an individual entrepreneur) during a period of temporary disability and while on vacation (part 6 of article 81 of the Labor Code of the Russian Federation). Pregnant women, women with children under the age of three, single mothers raising a child under the age of 14 (a disabled child under 18), other persons raising these children without a mother (h 1 article 261 of the Labor Code of the Russian Federation), underage workers (Article 269 of the Labor Code of the Russian Federation).

Laid-back workers are paid severance pay in the amount of the average monthly salary. They retain their average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the public employment service agency, provided that the employee applied to this agency within two weeks after dismissal and was not employed by him (Article 178 of the Labor Code of the Russian Federation).

The unit is located in another area

Employment contracts with employees of the abolished subdivision are terminated according to the rules provided for in cases of liquidation of the organization (part 4 of article 81 of the Labor Code of the Russian Federation).

Another locality is understood as an area outside the administrative-territorial boundaries of the relevant locality(clause 16 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts Russian Federation Labor Code of the Russian Federation).

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In this situation, the procedure for terminating an employment contract with employees is generally similar to that outlined above, with the only difference being that the employer is not obliged to offer employees other vacancies (Article 180 of the Labor Code of the Russian Federation). In addition, it is possible to dismiss employees during their period of temporary disability and the period of vacation, pregnant women, women with children, single mothers, persons raising children without a mother (part 6 of article 81, article 261 of the Labor Code of the Russian Federation).

The employee disagrees with the dismissal

If the employer has violated the dismissal procedure, the employee has the right to appeal the dismissal as illegal to the commission on labor disputes or to court. And it doesn’t matter that the employer has secured the consent of the trade union organization (Article 352 and Part 4 of Article 373 of the Labor Code of the Russian Federation).

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Liquidation of an enterprise: cost, step by step instructions

Why and who needs it?

Experience shows that the liquidation of an enterprise, the value of which is lower than the costs of maintaining records, is a perfectly reasonable measure. Consider this case: your firm does not carry out commercial activities. In accordance with the current law, the company's management is obliged to submit zero declarations, pay payroll taxes, if there is at least one employee, keep records, even without earning money.

For accounting, you need an accountant or a hired company that will submit zero declarations. The cost of services of such intermediaries is on average rubles per month. Simple calculations make it possible to understand that this is 0 rubles per year. Thus, even the minimum price limit makes you spend not only materially, but also morally. Companies with zero balance sheets are also subject to scrutiny by the tax authorities and other government agencies.

Shall we close the shop?

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Step-by-step instructions for the abolition of enterprises

1. Making a decision of the founders.

2. Submission of an application to the territorial tax authority.

3. Notification of funds.

In accordance with the law of July 24, 2009 No. 212-FZ, a legal entity is obliged to submit information about the abolition to insurance funds. In practice, the tax service notifies the FIU and the FSS on its own, but the liquidator is required to write a free-form notification. Relevant papers can be sent by registered mail. This must be done within three days of the decision being made.

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4. Coordination of fulfillment of obligations with creditors.

5. Check by the tax authority.

the presence or absence of debts to creditors of any order;
compliance / non-compliance of documents, balance sheets, reporting with established standards.

If the company has outstanding debts in money or documents, liquidation will be denied until all problems are resolved.

6. Submission of an interim liquidation balance sheet.

The interim balance sheet is formed after the expiration of the deadline for filing claims from creditors. This period is published in the "Bulletin of State Registration" along with data on the beginning of the liquidation of the company. The liquidation balance sheet is drawn up in free form (usually in the same form as the accounting one) and includes:

list of property of the enterprise;
the claims made;
results of consideration of requirements.

7. Delivery of the final balance.

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Along with liquidation, the company has the following responsibilities:

closure of the current account upon liquidation of the LLC;
destruction of the seal.

The whole procedure takes on average from six months to several years. Therefore, only people who are not burdened with other responsibilities can take it on their own. Each stage is associated with its own risks and has its own characteristics. In practice, public services are not interested in abolishing taxpayers. Therefore, closing a company is much more difficult than opening one. If you are not sure that you can handle this on your own, entrust the process to experienced lawyers.

The liquidation of an enterprise is simply about the complex. What you need to close an LLC or individual entrepreneur, what is important to know and what you need to do in order not to have tax problems in the future.

To buy without fear shelf companies, you need to know where to look for "pitfalls". On the evaluation criteria and the nuances of drawing up a contract of sale.

The procedure for closing an IP is extremely simple. You need to pay the state duty, fill out an application and contact the tax office at the place of residence.

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Selling an LLC is a seemingly simple procedure: you draw up a deal with a notary and that's it. But the services of this specialist are expensive. It is not advisable to involve him in the sale of a company without assets.

Ready-made LLC: types of purchase and sale transactions of a ready-made LLC and features of these procedures. Possible problems and the feasibility of buying a ready-made organization

You can register an individual entrepreneur both with the help of specialists and on your own - the extremely simplified procedure for registering an individual entrepreneur does not cause difficulties even for people who are unfamiliar with the intricacies of preparing documentation.

There are two ways to create own business: registration of LLC and ready-made companies. Each method has its supporters and opponents.

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Liquidation of a division of an enterprise: a step-by-step description, grounds and features

When a division of an enterprise is liquidated, it is important to consider how the formation was registered, as well as what documents regulate its activities. In any case, this is a lengthy process. What are the subtleties in this matter? What documents need to be collected? How are employees fired from an organization? Let's figure it out.

What is division liquidation?

It is worth starting with the fact that the liquidation structural unit organization is a special procedural action, as a result of which it ceases to exist.

It is also important to remember that the divisions of the enterprise include all representative offices and branches of the head office. They are not a separate legal entity.

All subdivisions of the head office work exclusively according to a single charter and do not have their own material base. It is shared throughout the organization. However, if the constituent documents of the enterprise contain information about all divisions, then they can be considered actually separate legal entities.

It should be noted that almost all branches are located at a great distance from the head office, for example, in another city or district. This is much more convenient than opening a new legal entity with the same functionality.

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How to justify?

If the head office has decided to terminate the work of its branch or representative office, certain procedures must be followed. This is a very important step - the liquidation of a division of the enterprise. The dismissal of employees accompanies this procedure.

So, there are two types of liquidation:

Voluntary liquidation is decided only by the Board of founders of the company. The grounds include:

the end of the term of the unit;
the goal for which education was created has been achieved;
conflict situation;
other circumstances.

Forced liquidation is possible only by a court decision. The grounds for terminating the activities of the unit include:

activities without licenses;
activities that are prohibited by law;
activities with violations;
activities that do not comply with the charter of the head office;
a registration that has been declared invalid;
declaring the division bankrupt.

An exemplary liquidation order

When drawing up an order to terminate the activities of an education, it is necessary to refer to the document on the basis of which the liquidation takes place. In case of forced termination of activity, this is a court decision, and in case of voluntary:

The order must include the following information:

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full name of the head office;
name of the department;
order date and number;
title (what the document is about);
essence (liquidation);
the main reason for the closing of education and the dismissal of the liquidation of the unit of the entire state;
time limits for liquidation;
members of the commission who will control the process;
their positions;
signatures.

Inventory

When a division of an enterprise is closed, a commission appointed by order must conduct a complete inventory of all existing property of a branch or representative office, including that which is stored in a warehouse. In order to conduct an inventory check, an order is issued.

When liquidating a structural subdivision of an enterprise, the document must be created on the letterhead of the head office and include:

The composition of the appointed commission.
A complete list of what will be included in the check. It can be money, movable property and so on.
Inventory timing.
Cause (liquidation).
The timing of receipt of funds in the accounting department for evaluation.

It is important to remember that absolutely all property that is listed on the balance sheet of the formation of an enterprise is subject to accounting.

Deadlines for liquidation

There is no exact timeframe for the termination of the activities of a branch or representative office. However, practice shows that the complete liquidation of an enterprise division occurs within 1 month.

It is worth noting that the management of the organization is obliged to notify the current state of the termination of the education activity at least 2 months in advance. Therefore, in some cases, the process may be delayed. But if the founders are in a hurry and want to complete the procedure as soon as possible, then there is a way out. To do this, it is enough to pay compensation benefits to all employees of the unit. Thus, the termination of the work of a branch or representative office can be postponed to an earlier date.

tax notice

When liquidating a division of an enterprise, which is listed as a separate legal entity, it is necessary to apply to the tax service. To do this, it is enough to send a correctly completed application. After receiving it, the employees of the Federal Tax Service will process it for no more than 10 working days. It is worth noting that tax authority may decide on an on-site inspection, then the processing time for the application will increase to 30 days.

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After confirming the application, the head office must notify its FTS body of the closure of the unit within 30 days.

It is worth noting that a copy of the decision of the founders to terminate the activities of the education must also be sent to all of the listed bodies.

Workers' rights

Dismissal at liquidation of division of the enterprise of all state - inevitability. Therefore, it is very important to carry out the reduction in accordance with all the requirements of the Labor Code of the Russian Federation.

So, for starters, you need to distribute notices of dismissal to all employees under a personal signature. This must be done 2 months before the termination of the educational activity. If the employee refuses to sign the notification, then it is necessary to draw up a special act, which will indicate the refusal. Such an act must be signed by an employee of the personnel department.

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In addition, the management of the division is obliged to notify the entire reducing staff of existing vacancies in other entities or at the head office. It should be noted that in the presence of free rates, preference is given to laid-off employees. If an employee accepts a job offer, then the management of the unit is obliged to ensure that the citizen moves and finds employment in another city or region (if the branch is located in a remote area).

Dismissal of "maternity leave" and other preferential employees

As you know, some employees who belong to the preferential category cannot be fired just like that. However, this rule does not apply if there is a liquidation of a division of the enterprise. The dismissal of women who are on maternity leave can also be carried out if the education ceases to operate.

In addition, privileged employees include:

women who are on maternity leave;
employees who are on official leave during this period;
women who have not yet gone on maternity leave, but are already in an interesting position;
employees who are on sick leave at the time of liquidation;
women who are raising small children under the age of 3 years.

It is worth noting that all the listed citizens can also be dismissed unilaterally. However, unit management is required to notify them, as is the rest of the staff. Moreover, all of them can count on compensation payments and offers of available vacancies.

Benefit payments

When a layoff occurs due to the liquidation of a unit, management is obliged to pay all employees an allowance that is equal to the average monthly wages specific person.

In addition, after dismissal, one more allowance should be paid in the amount of the average monthly salary. It is intended only for those employees who did not get a job new job. Payment term - 2 months. As a result, the former employee must receive 3 average monthly wages.

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However, even here there are some subtleties when closing a unit.

If the employee decided not to wait for the official liquidation of the enterprise (for example, he found a new job), then the employer must make him another payment, which is equal to the remaining days.
In the event that a unit in which there is no staff terminates its activities, then no payments will be made.

Some Features

When liquidating a division of an enterprise, there are some other features.

If a division of a budgetary organization ceases to operate, then the decision is made at the level of the government or local authorities.

If a branch or representative office of an LLC or OJSC is liquidated, then such a decision is made very simply - by voting of shareholders. It is worth noting that if the education is located in the same subject of the country as the head office, then the employees are dismissed by a simple reduction.

Things are a little more complicated with a branch or representative office with a zero balance. The fact is that such formations are of particular interest to employees of the Federal Tax Service. Therefore, management must comply with all legal requirements and avoid mistakes. When a division is liquidated, there should be no payables or receivables.

A branch of an individual entrepreneur can terminate its activities only by one decision of the owner of the individual entrepreneur. Other stages will be the same as in the liquidation of a legal entity.

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If the division does not appear in the text of the charter of the main enterprise, then the dismissal of employees during its liquidation occurs with the wording "reduction of full-time employees." If it appears, then the state is dissolved in connection with the liquidation of the formation of the enterprise.

The procedure for the dismissal of employees in connection with the liquidation of the enterprise

Liquidation of an enterprise is a process, as a result of which all rights and obligations of a business entity are lost. Such an enterprise, organization or individual entrepreneur there is no successor, which means that, according to the current legislation, all labor Relations with all employees.

The liquidation of the enterprise is the basis for the termination of the employment contract by the employer. When an enterprise is liquidated, a special commission is created that directly deals with the abolition of a business entity. Such a commission is created either by the founders of this enterprise, or by the body that made the decision to liquidate.

It should be borne in mind that if the liquidation of the enterprise is canceled for any reason, all employees must be reinstated to their positions.

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Dismissal of pregnant women and those on maternity leave, on sick leave and those who pay alimony

Based on the fact that under such a procedure there is no assignee, then all categories of employees fall under the dismissal:

Pregnant women.
Persons under 18 years of age.
Employees who are on maternity leave or who have children under the age of three.
Employees who are on sick leave or vacation.

In this situation, the liquidation commission does not need to coordinate such actions with the commission on the rights of such a category of citizens.

When abolishing an enterprise, all the rules of such a procedure should be observed, this will help prevent unreasonably high costs, disputes with employees, and also prevent various litigations in which the enterprise may be involved.

Notification of social protection authorities

Employment Center

When the process of abolishing an enterprise is inevitable, the employer or a body authorized by him is obliged to notify the state employment center two months before the dismissal, namely its branch to which this enterprise belongs. In the case when the dismissal has a massive character, then the need for such an action arises in three months.

The employer is obliged to provide complete information about the dismissed employees:

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Position.
Occupation of the employee.
Rank, experience, profession.
Conditions and order of payment for work.

The employer does not provide for specific liability for non-compliance with such actions, however, he may be held administratively liable.

union

According to regulations labor law, notification of the trade union is not necessary, since in the event of the liquidation of the enterprise there is no need for coordinated actions with trade union organizations. However, in the event that layoffs become massive, the trade union organization must be notified three months before the start of the procedure for dismissing employees.

Employee warning

In the process of liquidating the enterprise, employees must be notified in writing two months before their release, otherwise the employee has the right to appeal against such a procedure against him in court.

Two months before the release - all employees, including those who work part-time.
Three days in advance, an employee who was hired according to an employment agreement for a job for no more than two months can be notified.
For seven days, workers involved in seasonal work.

Notification of its timing, an example of a notification. The act of refusal to sign the notification and its example

It is necessary to notify under the signature of employees who are on business trips, that is, the employee must be recalled to notify him from a business trip, otherwise he can only be dismissed after two months from the date of such notification.

Notification of employees occurs only in writing. The notice is issued in free form, which must indicate the date when the employee got acquainted with it. The employee must receive one copy in his hands, and the second remains with the employer.

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If for some reason the employee does not want to sign the notification, then an act is drawn up. Such an act describes that the employee received the appropriate written notice of dismissal at such and such a time. The act is signed by witnesses, which may be other employees. Such a document is drawn up in free form, signed by the responsible representative of the employer.

An employee may be dismissed early if there is his written consent to such a procedure.

Order and entry in the work book

At the end of the period for notifying an employee, provided for by law, the director of the enterprise has the right to issue order No. T-8 or T-8a, on the termination of the employment agreement. After familiarizing the employee against receipt with such an order, an appropriate entry is made in his work book.

Payment of wages for the period worked on the last estimated term of dismissal.
Compensation for unused vacation.
severance pay.

The procedure for payments and their calculation

Unused vacation

In the event that an employee has not “went” on vacation for several years, then compensation should occur for all this time. An employee who has worked for less than six months at the enterprise is paid compensation in general order established by law.

In order to correctly determine the amount of compensation, you need to set the number of days that the employee had to spend on vacation. The calculation is based on the fact that the employee is entitled to 28 calendar days of rest per year.

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Vacation is determined based on a non-calendar year, but on the actual hours worked from the start of work. That is, the working year begins precisely from the moment when, under an employment contract, the employee began his duties.

How to calculate compensation, an example of such a calculation

It is necessary to calculate the entire calendar leave due to the employee - it is 49 months and 15 days, and therefore, on the basis of the law, 50 months, because 15 days are rounded up. This means that the vacation due is 28 days for each working year - 56 days + 5 days (2.33 * 2 months of a part-time year) vacation for a part-time year. Total 61 days.
Compensation must be paid at the rate of 61 days-14 days of vacation taken earlier, which is 47 days.

Payment for unused vacation is determined by multiplying the employee's average earnings for one day by the number of days of "unused" vacation.

Sometimes, according to the norms of the law, an additional agreement with an employee or a collective agreement, an extraordinary vacation is possible. In this case, the enterprise cannot attribute to the expenses of the enterprise the costs associated with such payments.

Taxation of payments upon dismissal in connection with the liquidation of the organization

For such payments without fail is calculated:

Retirement allowance

The essence of the severance pay is that it reimburses the person for wages that he will not be able to receive during the month after his dismissal.

Such assistance is paid to employees:

In the amount of the average monthly salary of an employee of the enterprise.
In the amount of wages of an employee for two weeks, attracted for seasonal work.

Benefit calculation

The amount of assistance received by an employee is determined by calculating the actual number of days worked for a certain period. The amount of assistance is calculated by determining the number of working days in the month following the dismissal.

It should be noted that the average daily earnings are calculated not on the basis of calendar days, as in the case of payment for unused vacation, but on the actual number of days worked.

Benefit Calculation Example

The employment agreement or collective agreement may establish other calculation norms, in addition, the assistance paid upon dismissal may be higher. Such payments are made on the basis of the decision of the participants in the enterprise.

Payment of benefits and dismissal. Order of appointment and calculation

A dismissed employee of a liquidated enterprise has the right to retain his average monthly earnings for two months. Moreover, in the first month, the received severance pay is taken into account. When employed in the second month, the average monthly salary is paid based on the number of days that the person did not work in that month.

It is worth noting that working pensioners receive earnings under the same conditions, since they have the same rights as all employees of the enterprise.

Who is not paid the average salary for the period of employment

Employees employed part-time, because they have a main place of work, employees hired for seasonal work and persons who, under an employment agreement, were hired for a period of less than two months, cannot claim benefits.

Severance payment

Payment of the average monthly earnings occurs upon written application of the person and the submission of relevant documents. The payment is made by the liquidation commission. Such a payment can only be received when the enterprise has not yet been abolished.

Severance pay for employees paying alimony

Many enterprises employ persons who pay alimony; alimony is deducted from such an allowance in the general manner, despite the fact that the allowance is classified as compensatory. The fact is that the government has established a list of income and other types of payments from which alimony is withheld.

Early termination of the employment contract and additional compensation

When the employee agrees to early dismissal, then he, in addition to the severance pay and the preservation of his average monthly earnings, is paid compensation. Such compensation is paid based on the number of working days that the employee will not work in the period before the end of the two-month period before dismissal.

The calculation of compensation in this case is the same as in the case of determining the severance pay.

Benefits for women and women with children under the age of three, dismissed due to the liquidation of the enterprise

The period that a woman spent looking for a job, before the child is three years old, is counted as seniority.
In case of liquidation of the enterprise, government bodies guardianship is paid maternity leave for one year.
Women who have children under the age of three are given monthly compensation.

Reduction without legal basis or in violation of order

It is only a violation of the procedure or mistakes made in such a process to dismiss an employee during the liquidation of an enterprise, the employer does not need any permission for dismissal or approvals.

In case of violation of the order, the employee must apply to the court with a statement of claim for violation of his rights. It is worth noting that the court decision may be left without movement if, at the time of the court ruling, the enterprise was liquidated.

Please help me to competently carry out the abolition of structural units, namely: After the procedure for reducing the staff of the organization, 20 people remained in the state. out of 3 hundreds. The management decided to introduce a new staffing table without dividing the remaining employees into structural units. Those. in the new staffing table, all employees (from the general director to the watchman) will be without structural units. Job Descriptions, responsibilities, work schedule, etc. for "survivors" remain the same. Should we, in accordance with Article 74 of the Labor Code of the Russian Federation, notify employees in writing and 2 months in advance of upcoming changes? If the employment contract did not specify the division, is it necessary to make an additional agreement? On the basis of what will a changing entry be made in the work book? What can be "pitfalls"? Thank you in advance.

Answer

Answer to the question:

In this case, if the unit, as a place of work, is not indicated in labor contracts with employees and all organizational units are located in the same locality, then there is no need to draw up an additional agreement with employees and make changes to the work books of employees.

Do not miss: main material months from leading specialists of the Ministry of Labor and Rostrud

Encyclopedia on the movement of workers "on a turn-key basis" from the Kadry System.

Changes to the staffing table can be made at any time when necessary, since the employer determines the frequency and frequency of changes in the staffing table independently (). Thus, the employer is not limited in his right to change the internal structure of the enterprise, including the complete abolition of structural divisions ().

According to the general rules, a permanent or temporary change in the structural unit in which the employee works (if the structural unit was indicated in the employment contract), while continuing to work for the same employer, is a transfer of the employee, which must be executed accordingly (Article 72.1 of the Labor Code of the Russian Federation ).

current legislation as mandatory condition the employment contract indicates the place of work, and in the case when the employee is hired to work in a branch, representative office or other separate structural unit of the organization located in another area - place of work indicating a separate structural unit and its location(paragraph 2, part 2, article 57 of the Labor Code of the Russian Federation). At the same time, another locality is understood as an area outside the administrative-territorial boundaries of the corresponding settlement (clause 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2).

Thus, if employees are registered in a subdivision that is located outside the administrative-territorial boundaries of the settlement in which the organization itself is located, then this fact must be recorded in the employment contracts of employees. Therefore, if in fact these workers change their place of work, then such a change can only be formalized through a transfer in the general manner, including the need to draw up additional agreements to employment contracts, issue relevant orders and make entries in the work books of employees ().

However, if the unit in which employees work is located in the same area as the organization itself, then in fact the employer is required to indicate only the place of work, which means the name of the organization and its legal address. In this case, it is not necessary to indicate the name of the department and its address. In this case, changing the division in which employees work, including the abolition of such divisions, provided that none of the terms of the employment contract is changed and the area in which they will work does not change, in fact it is a displacement (part 3 of article 72.1 of the Labor Code of the Russian Federation). The relocation of an employee does not require his consent and can be issued by the employer unilaterally (see the attachment to the answer). When moving, an entry in the employee's work book is not made.

“There are no pitfalls, as such, subject to the above rules.

Details in the materials of the System Personnel:

Answer: How to arrange employee transfer.

Types of movements

What is considered an employee relocation

IN Labor Code The Russian Federation provides for three options for moving an employee, provided that this does not entail a change in the terms of his employment contract:

employee moves to another workplace from the same employer;
the employee moves to another structural unit (branch, representative office, department, workshop, etc.) of the same employer in the same area;

the employee is assigned to work on another mechanism, unit.

The difference between translation and translation

How is employee transfer different from employee transfer?

Movement should be distinguished from . The rules for processing transfers and movements are different. In fact, when moving, a person is offered to perform the same work at another workplace. Wherein labor function and the terms of the employment contract determined by the parties, including the place of work, remain the same. In this case, you do not need to obtain the consent of the employee to move. The legality and legitimacy of this approach was confirmed even by the Constitutional Court of the Russian Federation c.

However, if after changing the workplace, the employee has changed at least one condition of the employment contract, then this should be regarded as a transfer. A transfer to a permanent job is allowed only with the written consent of the employee.

Question from practice: the transition of an employee from one area to another in the same workshop is considered a movement or transfer

If the employee does not change, and in the employment contract with him the place of work is determined without specifying a specific area, then this is (). If in the employment contract a specific section of the workshop is named as the place of work, then its change is possible only with the written consent of the employee (). This is explained by the fact that a change of workplace entails a change in the terms of the employment contract (, Labor Code of the Russian Federation).

This point of view is confirmed in the resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 and the rulings of the Moscow City Court,.

Question from practice: whether it is possible to register as a relocation the relocation of an employee together with the organization to another locality. The organization was in Moscow, but moved to the Moscow region

No you can not.

After the move, the employee starts working in another location, and the move does not involve moving to another location. This means that we are talking about translation. It should be borne in mind that the transfer of an employee to another area is possible only with his written consent. This procedure is provided for in Article 72.1 of the Labor Code of the Russian Federation and confirmed in the decision of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2.

For more information on the procedure for transferring an employee to another location together with the organization, see.

Documentation of the move

What documents need to be issued when moving an employee

To arrange the movement of an employee, you do not need to obtain his consent (). It is enough to issue an order to move and familiarize the employee with it under signature. The basis for issuing an order, in particular, may be a memo from the head of the structural unit. It should state why the transfer is necessary. There are no uniform forms. Therefore, they can be made in any form.

Advice: for convenience, when issuing an order to move, you can take as a basis the unified form of the order to transfer to another job () (). The details of this form are suitable for both transfer and transfer.

The role of the order can also be performed or written by the immediate supervisor of the employee, if he is authorized to give such orders. instructions approved).

Advice: in the Labor Code of the Russian Federation, the procedure for registering the movement of an employee is not fixed. Therefore, fix it at the local level. For example, in . This will help you avoid conflicts with employees and give them an opportunity to hold them accountable for refusing to move.

Ivan Shklovets, Deputy Head Federal Service for work and employment

With respect and wishes for comfortable work, Igor Ivannikov,

Expert Systems Personnel

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Inspectors of the GIT and Roskomnadzor told us what documents should never be required from newcomers when applying for a job. You probably have some papers from this list. We have compiled full list and selected a safe substitute for each forbidden document.

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What is division liquidation?

It is worth starting with the fact that the liquidation of a structural unit of an organization is a special procedural action, as a result of which it ceases to exist.

It is also important to remember that the divisions of the enterprise include all representative offices and branches of the head office. They are not a separate legal entity.

How to justify?

So, there are two types of liquidation:

voluntary;
forced.

Voluntary liquidation is decided only by the Board of founders of the company. The grounds include:

the end of the term of the unit;
the goal for which education was created has been achieved;
conflict situation;
other circumstances.

Forced liquidation is possible only by a court decision. The grounds for terminating the activities of the unit include:

activities without licenses;
activities that are prohibited by law;
activities with violations;
activities that do not comply with the charter of the head office;
a registration that has been declared invalid;
declaring the division bankrupt.

An exemplary liquidation order

minutes of the meeting of founders;

The order must include the following information:

full name of the head office;
name of the department;
order date and number;
title (what the document is about);
essence (liquidation);
the main reason for the closing of education and the dismissal of the liquidation of the unit of the entire state;
time limits for liquidation;
members of the commission who will control the process;
their positions;
signatures.

Inventory

When a division of an enterprise is closed, a commission appointed by order must conduct a complete inventory of all existing property of a branch or representative office, including that which is stored in a warehouse. In order to conduct an inventory check, an order is issued.

When liquidating a structural subdivision of an enterprise, the document must be created on the letterhead of the head office and include:

The composition of the appointed commission.
A complete list of what will be included in the check. It can be money, movable property and so on.
Inventory timing.
Cause (liquidation).
The timing of receipt of funds in the accounting department for evaluation.

It is important to remember that absolutely all property that is listed on the balance sheet of the formation of an enterprise is subject to accounting.

Deadlines for liquidation

tax notice

When liquidating a division of an enterprise, which is listed as a separate legal entity, it is necessary to apply to the tax service. To do this, it is enough to send a correctly completed application. After receiving it, the employees of the Federal Tax Service will process it for no more than 10 working days. It is worth noting that the tax authority may decide on an on-site audit, then the processing time for the application will increase to 30 days.

After confirming the application, the head office must notify its FTS body of the closure of the unit within 30 days.

Pension Fund;
Social Insurance Fund;
MHIF;
CZ of the population where the branch or representative office was located.

It is worth noting that a copy of the decision of the founders to terminate the activities of the education must also be sent to all of the listed bodies.

Workers' rights

Dismissal of "maternity leave" and other preferential employees

In addition, privileged employees include:

women who are on maternity leave;
employees who are on official leave during this period;
women who have not yet gone on maternity leave, but are already in an interesting position;
employees who are on sick leave at the time of liquidation;
women who are raising small children under the age of 3 years.

It is worth noting that all the listed citizens can also be dismissed unilaterally. However, unit management is required to notify them, as is the rest of the staff. Moreover, all of them can count on compensation payments and offers of available vacancies.

Benefit payments

When there is a dismissal due to the liquidation of a unit, management is obliged to pay all employees an allowance that is equal to the average monthly salary of a particular person.

In addition, after dismissal, one more allowance should be paid in the amount of the average monthly salary. It is intended only for those employees who never got a new job. Payment term - 2 months. As a result, the former employee must receive 3 average monthly wages.

However, even here there are some subtleties when closing a unit.

If the employee decided not to wait for the official liquidation of the enterprise (for example, he found a new job), then the employer must make him another payment, which is equal to the remaining days.
In the event that a unit in which there is no staff terminates its activities, then no payments will be made.

Some Features

When liquidating a division of an enterprise, there are some other features.

If a division of a budgetary organization ceases to operate, then the decision is made at the level of the government or local authorities.