Leaving a job is always a difficult decision. Therefore, the legislation provides for special measures that allow you to retire without doubt. In order not to be deceived in the process of dismissal from work, it is necessary to carefully study the employment contract, which is the basis for certain payments, as well as the legislation in this area. Because, using well-founded arguments and references to articles of the Labor Code or other legal acts, it is easier to defend your rights.
Payments and benefits
Employees of retirement age are workers just like everyone else. The legislation does not provide for them certain working conditions and payments. Consequently, when such an employee leaves work, he is entitled to the same payments as the rest of the staff, but with certain features. So, upon dismissal, a calculation is provided consisting of the following payments:
- salary for hours worked;
- compensation for missed vacation;
- severance pay;
- other payments provided for in the employment contract or collective agreement at the enterprise.
Thus, we can conclude that the procedure and types of monetary payments are established by labor legislation, as well as local regulatory and legal acts of the law firm. Both are required to be paid. The differences between these financial transfers are that the benefits established by the Labor Code apply to all workers, while the latter apply only within one organization.
Attention
Income tax is not withheld from payments approved at the legislative level, but from compensation approved by local acts of the company, income tax is withheld.
Cumulative
This is a monthly cash benefit. In order to receive old-age savings benefits, 3 conditions must be met simultaneously, namely:
- reaching retirement age;
- sufficient insurance experience;
- required number of insurance points.
From 2021 requirements:
- 60.5 years - for men, 55.5 years - for women;
- insurance experience - 10 years;
- 16.2 pension points.
For those who worked in harmful and dangerous jobs, the age requirements remain the same. A complete list of such jobs can be found on the Pension Fund website, and there you can also see a list of government positions for which there are separate requirements.
Salary for hours worked
The salary is calculated and paid for the last days worked by the employee who wrote the resignation letter. The last day of work is also included in the calculation.
Attention
The calculation of the wages due depends on the form of remuneration established by the employment contract (hourly wage, piecework, salary, percentage, etc.).
It is made on the last working day in the general manner: to the personal account of a bank card or in cash at the cash desk. This rule regarding the timing of payments is established by Article 140 of the Labor Code.
Documents for receiving state aid
One of the main documents for processing a one-time payment to pensioners is an application. Be sure to include the following information in its text:
- FULL NAME;
- the address where you live;
- passport information;
- contact information: phone number, email address;
- personal account insurance number;
- savings account number and method of receiving funds - in cash, to a bank account or card;
- date and place of birth;
- list of documents attached to the application;
- date and signature.
In addition to the application, please provide:
- Citizenship of the Russian Federation or another document that confirms your identity.
- SNILS.
- Work book and pension certificate.
- Certificate about the amount of pension savings.
- Confirmation that assistance from the state for disability has been assigned.
If you cannot personally apply for payments, another citizen may represent your interests. In this case, he must have a notarized power of attorney. You do not need to bring original documents; the law allows for the possibility of providing notarized photocopies.
If erroneous information is accidentally provided, or based on the results of an audit, Pension Fund employees reveal that the applicant cannot receive a one-time benefit, he will be notified of this. Information will be received within 5 days from the moment the decision to refuse was made.
Compensation for missed vacation
The procedure for providing compensation for unpaid leave is described in Article 127 of the Labor Code.
It is determined based on average earnings (per day) and the number of days of unused vacation. The latter is calculated by multiplying the number of vacation days (per month) by the number of months of work. In this case, days already taken off are excluded from the calculation.
Information
The amount of vacation pay per year is generally 28 days (other options are possible). So, for example, disabled workers are given 30 days of vacation, workers in hazardous industries are given 35 days, etc.
The calculation itself is based on the average salary based on the amount of vacation pay
Severance pay
Severance pay is paid by the employer only in certain cases, which include:
- liquidation of the company;
- staff reduction;
- dismissal due to medical reasons;
- refusal to transfer to another location;
- reinstatement of the employee who previously performed this work;
- refusal to transfer to another job required by the employee in accordance with a medical report;
- refusal to continue working due to changes in the terms of the employment contract.
Attention
The legislative procedure for establishing and providing severance pay is reflected in Article 178 of the Labor Code.
In essence, it represents some kind of compensation for the fact that the citizen was left without work and, accordingly, without a basic income. This benefit is intended to provide financial support for a citizen during his period of incapacity.
The size of the payment varies from average earnings for two weeks to average earnings for three months. To receive the third month's payment, you will need to register with the employment center within two weeks. Since pensioners cannot be classified as unemployed, the maximum amount of severance pay that they can count on when the factors described above occur is the average earnings for two months.
Important
Upon dismissal, by agreement of the parties, severance pay can be paid: its minimum and maximum amounts are not regulated by the Labor Code of the Russian Federation. It is paid if the parties, the employer and the employee, have stipulated and agreed upon its payment upon termination of the employment relationship.
Full list of severance pay depending on the reason for dismissal:
Grounds for dismissal | Benefit amount | Payment terms |
Reduction | Average monthly earnings | 2-3 months |
Liquidation | Average monthly earnings | 2-3 months |
Refusal to work due to changes in the terms of the employment contract | Two weeks earnings | One-time |
Refusal to transfer to another job (for medical reasons) | Two weeks earnings | One-time |
Reinstatement of an employee who previously performed this work | Two weeks earnings | One-time |
Refusal to transfer to another location | Two weeks earnings | One-time |
Recognition as disabled (for medical reasons) | Two weeks earnings | One-time |
Important
When dismissed due to reduction or liquidation, seasonal employees receive a one-time severance pay in the amount of two weeks' earnings.
Other payments
Many successfully developing companies provide additional benefits for their employees upon dismissal. As a rule, such norms are fixed by a collective agreement drawn up by a meeting of shareholders or by the sole owner of the company. These measures are being taken in order to attract as many competent specialists as possible to our staff.
For example, a collective agreement may establish a monetary incentive for excellent work upon an employee’s retirement. The amount or calculation of such compensation is also determined by this local regulatory legal act.
Taxation of payments and benefits
Benefits and other monetary payments provided for by the Labor Code are not subject to taxation in the established amounts. Thus, severance pay is not subject to personal income tax in an amount not exceeding the average earnings for three months.
Attention
The exception is an increase in the coefficient in cases specified by law - benefits upon dismissal from work in the far north, from the position of a civil servant or judge.
If the amount of the benefit is increased at the request of the employer company and is determined by the internal rules of this organization, then the excess amount is subject to personal income tax in the general manner.
If the benefit is established and paid in accordance with the internal regulations of the company, then it is subject to 13% tax.
Attention
Taxation of the remaining salary and compensation for unpaid vacation is carried out in accordance with the general procedure.
All the rules described above apply to the calculation and payment of insurance premiums.
One-time payments to seniors
A lump sum payment to pensioners is a payment from pension savings that is not permanent, but one-time.
Over the past decade, the system for calculating payments to older people has changed significantly. In 2012, a funded pension appeared. And in 2015, payments began to be calculated based on the amount of insurance premiums. They are paid by the employer for each employee. After this, the number of pension points accumulated is calculated and the final payment amount is assigned.
But the legislation of the Russian Federation provides for annual indexation of pension payments. Thus, the pension is periodically recalculated taking into account the inflation rate that was recorded in the previous year or that was projected for the current year. But problems often arose with indexation; unpaid interest was given to elderly people as a one-time compensation. It did not in any way affect the pensioner’s receipt of his next pension in the following months.
What to do if payments are not paid
Since the list of required payments is approved by law or a local act, which is an official document, therefore their payment is mandatory in the territory of the country or one enterprise, respectively. Violation of this mandatory condition leads to adverse consequences and ultimately to the payment of due funds. The main thing is not to leave the situation unattended and act clearly and competently in accordance with all the rules and regulations of the law.
So, to protect the rights of workers, including former workers, you can contact the labor inspectorate with a complaint. This department, based on an application from an employee, will conduct a review of the legality of payments upon dismissal of an employee and, based on its results, will make a decision.
Additionally
If an appeal to this department does not yield results, then you can go to court.
Possible problems
If a situation arises when a pensioner is denied payment due to him
funds upon dismissal, then you need to seek qualified assistance from a legal organization. Specialists must evaluate the employer’s arguments, as well as the documents provided by the pensioner:
- A copy of the employment contract.
- A copy of the resignation letter.
- Personal documents of the pensioner (passport, pension certificate, if any).
After studying all the information, a written claim is drawn up and sent to the employer who is evading fulfillment of his obligations.
This claim will contain not only the demands of the pensioner, but also a list of possible consequences for the employer if the case goes to court.
As practice shows, most organizations wish not to bring the matter to trial, satisfying all requirements at the stage of receiving a claim from the pensioner and his lawyer.
As for the possible consequences for an employer who evades fulfilling his duties, he may be charged not only the amount that is due to the pensioner by law, but also various penalties and interest imposed on this amount.