Payroll upon dismissal. The obligation to settle accounts with the employee on the day of dismissal is established for all institutions and organizations. Where to go if the calculation was not paid on time

Termination labor relations accompanied by payment of wages for days worked, compensation payments for non-use of leave. Depending on the reason for dismissal, severance pay, the average monthly wage remains.

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Dismissal is formalized on the basis of Chapter 13 of the Labor Code of the Russian Federation, in particular Article 81. It is drawn up by an order for the enterprise on the T-8 form, on the basis of which an entry is made on a personal card, on a personal account, and a work book.

How is it produced?

To carry out the final settlement with an employee who leaves for any reason, the rules and the remuneration system used in the organization and enshrined in the employment contract with the employee, the collective agreement, individual norms governing remuneration, local acts approved by the enterprise are applied. Moreover, the calculations take into account the last working day of the employee.

Calculation of average monthly earnings

Employee upon dismissal in accordance with normative document under the title Procedure number 100, the calculation of average earnings upon dismissal is calculated from the calculation of payments made in the last two calendar months that the employee worked before writing the application.

To calculate the average wage in accordance with the instructions of Article 139 of the Labor Code, all types of payments approved in the remuneration systems established by local acts that are used by the employer, regardless of their source, are used.

These include:

allowances, for example, for labor participation;
bonuses assigned in accordance with the regulations on bonuses to employees.

The average monthly wage is defined as the product of the number of days in a period of time, due pay and the average daily wage. The calculations do not take into account payments related to social benefits, such as material assistance, sick leave payments, compensation paid for food, travel, rest.

For the billing period, when calculating the premium for a period of more than 12 months, the amount of the monthly payment is taken. If it is accrued at the end of the year and entered the billing period, then the accounting is kept regardless of the time. For example, an employee was on vacation in March, and the bonus for the past year was accrued in April, then it is necessary to pay additional vacation pay. If the period included in the calculation is not fully worked out, then the actual worked time is entered into the calculation.

Calculation upon dismissal of your own free will

With the employee on the last working day, it is necessary to make the final settlement, paying him all the payments due to him.

Calculation means making payments:

relying nominal wages for the performance of assigned duties;
compensation for unused rest time by the employee, established by law;
funds stipulated by the collective agreement;
other charges stipulated in the employment contract, for example, severance pay.

With the advance use of labor leave, the paid vacation pay is recalculated, therefore, it is possible to deduct it from the wages charged for the final calculation. If the employee was not present at work on the day of dismissal because of which he did not receive payment, then he has the right to receive it on any other day after applying. According to the norms, they must pay the money the next day.

According to regulations an employee may quit while being on their own, for which he must write to submit an application. At the same time, he is not obliged to go to work, and the employer is deprived of the right to recall him from vacation, referring to the application.

Day of dismissal (when he is paid and given work book), counts:

when submitting an application at the end of the vacation - the last working day corresponds to the first working day after returning to work from vacation;
when applying before going on vacation, the content of which is a request to provide labor leave with subsequent release from labor activity- the last working day is the day preceding the start of the vacation.

An employee has the right to submit an application for termination of employment at his own request, while undergoing treatment. Sometimes the day of dismissal, agreed upon before the onset of the illness, may fall into the period of treatment due to his illness.

In this situation, the employer draws up a dismissal on the day that the employee established, despite the fact that the employee is on sick leave. He does not have the right to independently change the date of dismissal, except for the case when the employee takes back his application. His responsibilities include making the final payment on the agreed date, for which he issues an order. In it, he notes that the employee is absent, there is no way to acquaint him with the order.

The employee can pick up the work book after recovery, but the employer can send the book by mail, if the employee so wishes.

Payments are made at his first request, however, no later than the next day after the request. Sick leave benefits are paid for 10 working days, counted from the date of submission of the sick leave.

Calculation of leave upon dismissal

All standards for granting labor leave, making payments for it are regulated by Article 127 of the Labor Code. According to its standards, upon termination of labor relations with an employee in the current year, a monetary remuneration is paid to him for unused labor leave.

In addition, if he should be paid compensation for all the due leave that he has not used over the past years.

Payouts Money can be replaced by the provision of vacations, that is, he is credited with actual days commensurate with the days that he did not use. In this case, the day of dismissal is transferred to the end date of the provided days.

According to the provisions of the law, the calculation of compensation upon dismissal is made for a full unused vacation or for the number of days due to it. Typically, the main annual leave, which is payable, is granted to employees for 28 calendar days. For a minor employee, it is increased to 31 calendar days in accordance with the instructions in Articles 115 and 267.

Upon conclusion with an employee employment contract for a period of up to two months, then, in accordance with Article 291, remuneration is paid calculated at the rate of 2 working days for one month of work, or leave is granted, which must be paid in mandatory... This type does not apply to annual leave, it is individual.

According to the same rule, a calculation is made for a minor employee hired for a period of up to 2 months. To calculate, you need to determine the unused days provided for vacation.

Note calculation upon dismissal form t 61

All types of settlements made from employees upon termination of labor relations are performed on a special form according to Form No. T-61, which contains the calculation upon termination of the employment contract with the employee. It is drawn up by an inspector of the HR department or an authorized person. The accounting employee calculates the due wages.

It is filled in according to certain rules. The main page contains information:

details of the enterprise;
about the employee, the position held;
on the terms of the current employment contract;
date of hiring, day of dismissal.

The calculation for unused vacation takes into account all payments made, including bonuses and established allowances, except for uniform payments. The note reflects all types of calculations made.

Its separate columns are entered:

in the third, the total amount of assigned payments is set, which is charged to the employee for the entire billing period in accordance with the calculated average earnings and the conditions of labor earnings;
the fourth records the number of days that the employee has worked;
in the fifth, the number of hours of the billing period is entered. The number of hours for unused vacation refers to the total number of working hours.

The deductions specified in Article 137, Chapter 39 of the Code, including those noted at the initiative of the employer, are carried out from the total accrued amount.

Moreover, the total amount of deductions noted by the employee should not exceed 20% of the salary due to him in accordance with the provisions of Article 138, net of income tax.

On the basis of the executive document, the total amount of deductions should be no more than 50 % .

When collecting the following funds, the amount of deductions should not exceed 70%:

who have not reached the age of majority;
for compensation for harm caused by the employer to the employee's health;
for covering damage to persons who have lost their breadwinner due to his death;
for satisfaction of damage as a result of the crime.

When carrying out withholding for taxes on similar income individuals deductions for an employee and his minor children are made for the current month, regardless of the time worked. The monetary funds transferred to the account of taxes are drawn up in a certificate on a unified form of the personal income tax form-2.

To collect the balances of deductions, it is necessary to draw up a writ of execution, clarify the place future work and send it. If necessary, he can send him to the bailiff at his permanent place of residence. If the employee did not work until the end of the working year, but used annual leave, then the amounts for the days that he did not work when using the vacation are withheld from him.

Responsibility for delay in settlement

The employer is obliged to comply with the procedure, which is regulated by Labor Code... To comply with the rules, he gives him documents and makes payments.

The quitting employee is given the following documents:

work book,
at his request, a certificate of salary accruals necessary for the calculation of benefits,
a copy of the order for employment and dismissal,
a copy of the certificate of payment of insurance premiums.

Copies are provided at the request of the employee, which he sets out in writing.

Consequences of non-performance

The employer is obliged, in accordance with the instructions of Article 77 of the Labor Code of the Russian Federation, to pay the proper funds to the employee on the last day of work or no later than the next day when he requested them, as noted in Article 140.

Often, employers violate legal acts, carrying out untimely settlement when dismissing an employee, when he quits work for any reason.

The employer is held liable for violations of the law:

disciplinary;
material;
administrative;
criminal.

If the employer does not make payments on time, then he must pay them with interest. Moreover, their size should be at least one three hundredth of the refinancing rate of the Central Committee of the Russian Federation, which is currently in force from unpaid funds in due time. The procedure for calculating charges does not provide for the need to divide it by the number of days in a year. Accruals are made for each day overdue, as set forth in article 236 of the code.

(in other words, at the initiative of the employee) is one of the most common grounds for terminating an employment contract. The initiative to terminate the employment relationship comes from the employee and does not imply its approval by the employer, because you cannot force a person to work against his will. However, even upon dismissal of one's own free will, certain rules must be followed.

The procedure for dismissal of your own free will

The procedure for dismissal of your own free will involves, first of all, the writing of a letter of resignation by the employee. The application specifies the date of dismissal and its basis ("of their own free will"), it must be signed by the employee indicating the date of drawing up.

Indicate in the application reason for dismissal of your own free will not necessary. However, if circumstances require you to resign, then the reason must be indicated, in addition, personnel service employees may be asked to document it. In other cases, the phrase "I ask you to dismiss me of my own free will on such and such a date" is enough.

After the letter of resignation is submitted to personnel service, compiled dismissal order. Usually, a unified form of such an order () is used, approved by the decree of the State Statistics Committee of 01/05/2004 No. 1. In the order, it is necessary to make a reference to the Labor Code of the Russian Federation, as well as provide the details of the employee's application. The employee must be familiarized with the order of dismissal against signature. If the order cannot be brought to the attention of the dismissed person (he is absent or refused to familiarize himself with the order), then a corresponding entry is made on the document.

Terms of dismissal of your own free will

As a general rule, enshrined in, the employee must notify the employer about the upcoming dismissal no later than two weeks in advance. The course of this period begins the next day after the employer receives the letter of resignation.

However, the so-called two-week work period can be reduced by agreement between the employee and the employer. In addition, the law does not oblige the employee to be at the workplace during the term of the notice of dismissal. He can go on vacation, sick leave, etc., while terms of dismissal will not change.

There are legislative exceptions to the general rule about two-week work. So, upon dismissal during the trial period, the notice of dismissal is three days, and upon dismissal of the head of the organization - one month.

Calculation upon dismissal of your own free will

Calculation upon dismissal of your own free will, as well as on other grounds, must be made on the day of dismissal, that is, on the last day of work. Calculation of severance involves the payment of all amounts due to the employee: wages, compensation for unused vacations, payments provided for by the collective and labor agreement. If the dismissed employee used the vacation in advance, the paid vacation pay is recalculated, the corresponding amount is deducted from the salary during the final calculation.

If the employee was absent from work on the day of dismissal and could not receive a payment, he has the right to apply for it at any other time. The amount due to him must be paid no later than the next day after the application.

Dismissal of your own free will during the vacation period

Quit voluntarily while on vacation the law does not prohibit. Such a prohibition is provided only for dismissal at the initiative of the employer. The employee has the right to write a letter of resignation while on vacation, or to attribute the date of the alleged dismissal to the vacation period.

If an employee wants to apply for dismissal while on vacation, it is not required to recall him from vacation.

Also, an employee can resign of his own free will after using the vacation. Note that the provision of vacation from subsequent dismissal- this is a right, not an obligation of the employer. If such leave is granted, the last day of the leave is considered the day of dismissal. However, for the purposes of settlements with the employee, the last day of work in this case is the day before the start of the vacation. On this day, the employee should be given a work book and all the necessary payments should be made. This is a kind of exception to the general rule given, it is confirmed.

Dismissal of their own accord during sick leave

Quit voluntarily while on sick leave can. prohibits such dismissal only at the initiative of the employer.

An employee has the right to apply for dismissal during a period of temporary incapacity for work. Also, a situation may arise when the previously agreed dismissal date falls on the sick leave period. In this case, the employer will issue the dismissal on the day specified in the application for dismissal, provided that the employee did not withdraw this application. The employer does not have the right to independently change the date of dismissal.

On the last day of work, even if it falls on the sick leave period, the employer makes the final settlement, issues a dismissal order, in which he makes a note about the absence of the employee and the impossibility of acquainting him with the order. The employee will come for a work book after recovery, or, with his consent, it will be sent to him by mail. All amounts due to the employee will be paid to him

The dismissal procedure begins with writing an application, concluding an agreement or issuing an order, depending on the reason for terminating the employment contract. And it always ends with the last working day and the calculation that the employer must carry out. What is included in this concept and what is the term for this provided by the Labor Code?

What is calculation

The everyday concept of “settlement upon dismissal” hides a large number of different payments that an organization must make if an employment contract with an employee is terminated. Moreover, the composition of such payments may vary depending on the reason for leaving. It always includes:

wages for the last days worked;
compensation for unused vacation or vacation pay if a person goes on vacation with subsequent dismissal.

The rest of the components, for example, severance pay, depend on the reason for the dismissal (downsizing, liquidation of the organization, agreement of the parties).

It is worth noting that if, upon termination of an employment contract before the end of the calendar year, a person has already used vacation for this period, then the accounting department has the right to withhold from him the funds paid earlier for unaccompanied vacation days. In this case, the due salary is reduced by the corresponding amount, but not more than by 20% (part 1 of article 138 of the Labor Code of the Russian Federation). If more money is credited to return, then the resigned person can return it voluntarily (to the cashier or to the account), or they can be collected in court.

When settlement is made upon dismissal

Article 140 of the Labor Code of the Russian Federation determines that the employer is obliged to resolve all financial issues with the employee on his last working day. If a person did not work on the day of dismissal, then the question of when they should give a calculation upon dismissal is decided by mutual agreement of the parties. At the same time, after the dismissed employee submits a demand to pay all the amounts due to him, the organization's management must ensure that the funds are transferred no later than the next day after that.

If there is a dispute about the amount due, then the employer must still pay the money in the amount that it recognizes. For the remainder, the employee should contact the court or the state labor inspectorate.

If the employee has a day off

Some situations require a special approach. For example, when do you have to pay the calculation upon dismissal, if its date falls on a person's day off? The answer is simple: the next working day. This follows from the norms of article 14 of the Labor Code of the Russian Federation, which says that if the date specified in the application, as the day of the end of the warning period, turned out to be a non-working day, the last working day is the first weekday after that. There is no delay in this case, and if, for example, the application states December 24 (Sunday), the employee must go to work on December 25, Monday, and receive his money and documents.

If the administration has a day off

But if the dismissed employee had shift work and the date of his departure coincided with the weekend of the administration of the organization, it is advisable to carry out the calculation the day before, that is, on the next working day before that. For example, if the date of dismissal fell on Sunday, then it is desirable to pay off on Friday. In this case, the management has no right to transfer payments to the next weekday, this follows from the norms of article 84.1 of the Labor Code of the Russian Federation. Rostrud generally thinks (letter dated 06/18/2012 No. 863-6-1) that it is necessary in this case to call an accountant and a personnel officer to work so that they complete all Required documents and gave the money on the last working day. But this requires their written consent (Article 113 of the Labor Code of the Russian Federation), which they may not give, as well as payment for the hours worked at a double rate. Therefore, it will be easier for the management to settle accounts with the dismissed employee in advance.

When to pay taxes upon dismissal of an employee

All payments made as part of the calculation:

are subject to personal income tax and insurance premiums (with the exception of severance pay);
are subject to inclusion in the expenses of the organization for tax purposes (income tax or single tax on the simplified tax system).

Severance pay, if it does not exceed three times the average monthly earnings, is not subject to personal income tax and insurance premiums. For people who work in the Far North and equivalent areas, the amount of non-taxable benefits is 6 average monthly wages.

The transfer of personal income tax to the budget must be carried out the next day after the payment of money to an individual (clause 6 of article 226 of the Tax Code of the Russian Federation), and the transfer of insurance premiums takes place according to the general rule: on the 15th day of the calendar month following the calendar month for which they are charged ...

Liability for delay

If the employer did not meet the calculation deadline provided for by labor legislation, in accordance with Article 236 of the Labor Code of the Russian Federation, he must pay compensation for each day of delay in the amount of 1 \ 150 of the Central Bank's key rate in effect during the delay period. In addition, Article 5.27 of the Code of Administrative Offenses of the Russian Federation provides for penalties for delayed payment of wages, which equally apply to settlement upon dismissal. The amount of the fine is:

on officials- from 20,000 to 30,000 rubles (including those with disqualification for up to 3 years);
on individual entrepreneurs- from 10,000 to 30,000 rubles;
for organizations - from 50,000 to 100,000 rubles.

Besides, in individual cases criminal liability of officials is envisaged.

The timing of settlements with an employee leaving the organization is covered in Article 140 of the Labor Code of the Russian Federation.

Article 140 of the Labor Code of the Russian Federation. Terms of settlement upon dismissal

Upon termination of the employment contract, the payment of all amounts due to the employee from the employer is made on the day of the employee's dismissal. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissal employee submits a payment request.

In the event of a dispute over the amount due to the employee upon dismissal, the employer is obliged to pay the amount not contested by him within the period specified in this article.

What is the exact date - the deadline for issuing the settlement?

As a general rule, the date of dismissal should be considered the date when the person was present at the workplace for the last time. But in practice it also happens that the last working day and the day of dismissal do not coincide.

Here are some examples of date mismatches:

How long and how should the money be paid?

Consider when the final should be made, depending on the situation, but taking into account the requirements of current legislation.

When should they give if the employee was absent on the last working day?

This situation is also discussed in Art. 140 of the Labor Code of the Russian Federation. It is indicated that the employer is given a day to carry out the calculation, but from the moment when the dismissed employee demands the payment of funds. It turns out that the employee himself, after dismissal, must turn to his already former manager and demand to make a payment with him.

Read about what payments are due to an employee upon dismissal, and from you you will learn about whether you can hope to pay a bonus after dismissal.

How to draw up an application to receive a settlement?

This issue is not considered in the legislation. It appears that the best thing to do is to submit a written application similar to the following:

“I, Petrov Ivan Vasilievich, was dismissed from OOO Magnat at my own request on April 18, 2018. On the day of my dismissal, I was absent from the workplace due to the weekend, I ask you to make a full settlement with me within the time frame established by labor legislation. "

It is imperative to put the date of writing the application and the signature.

If desired or necessary, the application can be submitted not in person, but by mail or through a representative.

However, he is interested in the issue of receiving funds. former employee organizations. Therefore, it is better to contact the office of the company yourself. Most likely, the money will be issued immediately.

What if an employee wants to quit when going on vacation?

A more difficult situation to interpret is if an employee goes on vacation with subsequent dismissal. On what day is the employee paid in this case?

Art. 140 of the Labor Code of the Russian Federation, as noted, says that the calculation must be made on the day of dismissal or, if the employee is not in his place on that day, no later than the day following the date of the dismissal's appeal for payments due.

Thus, the following logical conclusions can be made:

If the employee is on vacation, then the place of work for him must be retained.
Accordingly, the calculation should be carried out after the end of the vacation.

These conclusions are wrong. In fact, vacation time is not taken into account. This follows from the norms of Art. Art. 84.1 and 127 of the Labor Code of the Russian Federation. Thus, the employee is entitled to receive all due payments on the last working day. Or the next day after he turned to the employer for a payment, if the employee, for one reason or another, was not present at the workplace on the date of dismissal.

Responsibility of the Tenant for Delay in Transfer

If the employer does not pay money within the timeframes specified in this article, then an employee can contact:

According to Art. 236 of the Labor Code of the Russian Federation, for the delay in making payments, interest is charged in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation, on the amount owed and for each day of delay in payments. The entire amount should go into the employee's pocket. But there is also a responsibility to the state. In particular, the Code of Administrative Offenses of the Russian Federation contains Art. 5.27, according to which, for violation of labor legislation, you can receive a fine of up to 50 thousand rubles.

The Criminal Code of the Russian Federation does. If wages have not been paid for several months, then the guilty person may even be sentenced to a real term (read about the peculiarities of paying wages upon dismissal, and from you you will learn how to appeal against illegal actions of the management if you did not pay salaries upon dismissal) ...

Thus, we can say that settlement with a dismissed employee should be made immediately or to the maximum short term after the employee has received a claim for payment of the money owed.

Useful video

From the video you will find out what the timing of the calculation upon dismissal. Lawyer's advice:

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Calculation of an employee upon dismissal is the employer's obligation to pay him wages for all hours worked and compensate for the days of unused vacation. Sometimes severance pay is also required. How to draw up the calculation correctly and what documents need to be handed over?

Upon termination of an employment contract for any of the reasons, the employer calculates upon dismissal: the Labor Code of the Russian Federation formulates the rules for this procedure in Article 140 of the Labor Code of the Russian Federation. In accordance with its requirements, the employer is obliged to give the employee all the amounts and documents due to him on the last working day. The terms of payment are directly regulated by labor legislation and can only change if the citizen did not work on the day of his dismissal (in this case, the corresponding amounts are paid no later than the next day after the submission of the request for payment). The final calculation should include:

balances of wages for the actual days worked;
the amount of compensation for vacation pay for the days of unused vacation;
others compensation payments(depending on the reason for termination of the employment contract and its conditions).

We will deal with each of these amounts in more detail and understand how they calculate the amount of payments upon dismissal.

Wage

Wage the dismissed employee is calculated and paid to him in accordance with the salary or tariff rate. It is not difficult to calculate the amount that a person actually earned. The main thing to remember is that all actually worked time is paid from the beginning of the month, including the last working day. Let's see how the calculation is made upon dismissal, using an example.

Example:

The salary of the accountant Vera Ivanovna Semyonova, who decided to quit on May 23, is 32 thousand rubles. In May 2020, 18 working days, which means that in fact Semenova worked 11 days. This is easy to calculate using a production calendar that includes all holidays and weekends and working hours. Then a simple formula works:

Daily earnings = salary divided by the number of working days and multiplied by the actual time worked.

So, Semyonova's salary for May will be 32,000 / 18 * 11 = 19,556 rubles. This amount should be credited to her, and she should be handed over to her after deducting personal income tax at a rate of 13%.

Obviously, calculating the amount payable for piecework or pay shifts is even easier. In this case, simply multiply the rate by the number of shifts worked or the amount of work performed. Such calculations are no different from the usual calculation of salaries, which the accountant performs on a monthly basis for all employees.

Compensation for unused vacation

In addition to paying for the days actually worked, the dismissed employee must receive compensation for unused vacation or, conversely, he himself must compensate the employer for a certain amount. Such a return occurs when a person has already taken leave for the current calendar year, and then decided to quit. So, depending on the situation, the payment of vacation pay upon dismissal is as follows:

if the working year is not over, and the vacation is not taken off, then its days are calculated in proportion to the months worked;
if compensation needs to be paid for previous years, then the calculation is carried out at the rate of 28 vacation days per year;
if the dismissal occurs before the end of the period for which the person has already received vacation, then it will be necessary to proportionally calculate the days and withhold the paid vacation pay on the basis of article 137 of the Labor Code of the Russian Federation.

It is important to remember that in these situations, the statutory wages are considered not based on actual earnings, but on the basis of average earnings for vacations in accordance with Decree of the Government of the Russian Federation No. 922 of 12/24/2007 (as amended on 12/10/2016). An online calculator for calculating vacation pay on our website will help you figure out how to calculate vacation pay upon dismissal - use it to calculate the amount of compensation.

As a general rule, the number of unused vacation days is determined by the formula:

Days to compensate for rest = the product of the number of vacation days due to the employee for each month of work (on average, 2.3 for each month), by the number of months worked at one workplace, minus the days already taken off during this period.

According to the norms of article 115 of the Labor Code of the Russian Federation, annual paid leave is provided to all Russian employed citizens for 28 calendar days for one year of work. There are categories of citizens for whom additional paid time is legally established by virtue of Article 116 of the Labor Code of the Russian Federation. These include, in particular, workers with a special nature of work, workers with irregular working hours, persons working in the Far North and equivalent areas, and other persons in cases directly provided for by the Labor Code and other federal laws. For such categories of persons, the calculation formula does not change, but it should take into account not 28 calendar days, but the rest period assigned to a particular employee.

It is important to take into account that there are peculiarities of calculating the number of months that a citizen worked for a specific employer, they are formulated in the rules approved by the NKT of the USSR on April 30, 1930 N 169. For example, if less than half a month has passed from the beginning of the month to the date of dismissal, then based on this month exclude, and if a person managed to work half or more, then this month is taken into account when calculating vacation pay as a whole. That is, it is not necessary to divide the days of vacation for one month in proportion to the days worked.

In addition, there are a number of categories of workers who earn their vacation not in calendar days, but in working days. These include, in particular:

employees under a fixed-term employment contract for a period of 2 months, as defined in article 291 of the Labor Code of the Russian Federation;
seasonal workers by virtue of article 295 of the Labor Code of the Russian Federation.

Such citizens, upon dismissal, are also entitled to compensation for unused vacation, and the principle of its calculation does not differ from the main one, but it is a little more difficult to determine the number of unused vacation days. This formula will help determine how vacation pay is paid upon dismissal in such special cases:

According to the norms of article 217 of the Tax Code of the Russian Federation, the amount of compensation for unused vacation is subject to personal income tax in full. The employer transfers the withheld tax to the budget no later than the day following the day it is paid to the employee.

Severance pay

In some cases, employers, in accordance with Article 178 of the Labor Code of the Russian Federation, must include severance pay in the calculation. It has a different size and depends on the reasons for the termination of the employment contract and the category of employees. In particular, in the amount of two-week average earnings, such benefits can be claimed by persons who were dismissed in connection with:

inability to continue working for health reasons;
conscription for military or alternative civilian service;
reinstatement of an employee who previously performed this work;
refusal of a person to transfer in connection with the relocation of the organization to another locality.

In the amount of the average monthly earnings, the severance pay will have to be paid:

upon dismissal in connection with the liquidation of the organization;
with a reduction in the number or staff of employees.

In addition, such employees are entitled to receive compensation in the amount of the average monthly earnings for the period of employment within a maximum of two months from the date of dismissal. But these amounts are not included in the calculation upon dismissal, since they are paid later.

Payment terms and package of documents

dismissal order;
a calculation note upon termination of an employment contract (contract) with an employee;
certificate of income in the form of 2-NDFL for the current year.

A special place among these documents is occupied by the so-called note-calculation. Issue it in any form or use the unified form T-61, approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 N 1. This form is easy enough to fill out, it consists of two pages:

Section 1. Title page, on which you should indicate all the data about the person, the period of his work, the date and grounds for dismissal.

Section 2. Calculation of vacation pay (reverse side). Here, the entire period of work for which vacation was not used is calculated.

Section 3. Wages. And finally, the calculation of salaries is drawn up with an indication of all deductions:

Please note that the title page is signed by the HR specialist, and the back side is signed by the accountant of the organization who made the calculation.

When must pay the settlement upon dismissal

Give out all personnel documents(work book, salary certificate, payroll, extracts from forms SZV-M and SZV-experience), in advance to calculate the salary upon dismissal and transfer to the employee's account the amounts owed to him by the employer on the day of dismissal. If the dismissal is accompanied by a preliminary leave, you must pay on the last working day before going on vacation. This procedure is provided for in Article 140 of the Labor Code of the Russian Federation. If the employer does not fulfill this requirement, he may be brought to administrative responsibility under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Its rules provide for the following fines:

from 30 thousand to 50 thousand rubles - for a legal entity-employer;
from 10 thousand to 20 thousand rubles - for officials of the legal entity-employer;
from 1 thousand to 5 thousand rubles - for employers-individual entrepreneurs.

In addition, the employer will have to pay the dismissed citizen one more compensation - calculated upon dismissal for delayed payments. This is provided for by Article 236 of the Labor Code of the Russian Federation. The amount of such payment depends on the length of the delay.