Dismissal and settlement of employees: instructions for employers

Payments upon dismissal at one's own request

An employee has the right to resign at his own request (Article 80 of the Labor Code of the Russian Federation). The accountant must issue the final payment on his last day of work. In 1C: ZUP, a calculation note is generated according to the unified form T-61, but a document independently developed by the organization can also be filled out. It must contain the required details for the primary accounting document and be enshrined as an appendix in the company’s accounting policies.

The calculation includes two mandatory amounts of funds:

• salary for unpaid time until the termination of the employment relationship;
• compensation for unused vacation.

The law does not provide for any other payments upon dismissal of one's own free will for an employee. However, a company may, in its local documentation, provide for certain types of payments or compensation upon dismissal, including on this basis.

A situation is possible in which a person quits before the end of the year used to calculate vacation, i.e. part of the payment was used in advance. In such a situation, accrued vacation pay must be recalculated and overpaid funds must be withheld from the final calculation. However, their value cannot be more than 20% (Article 138 of the Labor Code of the Russian Federation). The employee can return the rest of the debt for unworked vacation days on a voluntary basis.

From the final payment, the employer has the right to withhold other amounts of debt, for example, unpaid advance payments or incorrect accruals. But he can do this only with the consent of the dismissed employee with the basis and amount of deduction (Article 137 of the Labor Code of the Russian Federation).

If the day of termination of the employment contract falls on a weekend

It happens that the date indicated in the application, on which the end of the two-week warning period falls, falls on a weekend or non-working holiday. In this case, the norm of Article 14 of the Labor Code of the Russian Federation applies: a person can finish work only on the next day following a weekend or holiday. This is the position of Rostrud, but there is another position, according to which it is possible to issue calculations and documents the day before.

However, this rule does not apply to shift work, when the employee was scheduled to work at this time. In this case, as Rostrud indicated in letter No. 863-6-1 dated June 18, 2012, the person must be settled on the agreed day without any transfer of deadlines. However, a problem may arise here: the resigning employee’s shift may fall on a Saturday or Sunday, when the accounting department and personnel are on vacation. Then the employer will have to call the accountant and personnel officer to work on their day off and subsequently compensate for such an exit, as required by the Labor Code.

An example of calculating the final amount of payments upon dismissal at one's own request

Incoming data:

• employee Ivanov V.K. resigns on September 13;
• total unpaid days - 10 days;
• the employee's salary is 20,000 rubles;
• bonus for length of service - 30%;
• in the region there is a regional coefficient of 1.15;
• The period for calculating vacation pay is from 01.07. until 31.06.;
• for the period 2019-2020, vacation was not used;
• average daily earnings - 975.61 rubles;
• The employee pays alimony in the amount of 25%.

We calculate wages:

20,000 / 21 * 10 = 9,523.81 rubles. - days worked

9,523.81 * 30% = 2,857.14 rubles. - bonus for experience

(9,523.81 + 2,857.14) * 1.15 = 14,238.09 rub. - salary taking into account the Republic of Kazakhstan

We calculate compensation for unused vacation:

from 01.07. to 13.09. The employee is entitled to compensation for 4.66 days.

4.66 * 975.61 = 4,546.34 rubles.

We calculate the total amount of accrued salary:

14,238.09 + 4,546.34 = 18,784.43 rubles.

We withhold personal income tax:

18,784.43 * 13% = 2,442 rubles.

We withhold alimony:

(18,784.43 - 2,442) * 25% = 4,085.61 rub.

We pay the employee the final payment:

18,784.43 - 2,442 - 4,085.61 = 12,256.82 rubles.

Average daily earnings to calculate compensation

Zcomp. = Start:12:29.3,

Where:

• Zcomp. – average daily wage;
• Beginning - accruals for the year.
• If the deadline is partially fulfilled:

Zcomp. = Beg.:(29.3*Mfull. + 29.3:Dcalend.*Dual.),

Where:

• Mfull. – number of full months;
• Dcalend. – the number of calendar days of the month partially worked;
• Two – the number of days of the exit period in a month worked partially, including weekends and holidays within this period.

Example

Billing period: from September 2021 to August 2021. Sinelnikov worked for a full 11 months. In March, the work time was (from 13 to 21 I was sick): 31 – 9 = 22 days. Accruals for labor: 626,053 rubles.

Average earnings will be: 626053: (29.3*11 + 29.3:31*22) = 1824.73.

Payments upon dismissal due to liquidation of the company

An employee may be dismissed due to the liquidation of the company (Article 81 of the Labor Code of the Russian Federation). In this case, the employer is obliged to notify the employee in writing no later than 2 months before termination of the employment contract.

Upon dismissal due to liquidation, the company must pay the employee:

• wages for unpaid time until the termination of the employment contract;

• compensation for unused vacation;
• severance pay in the amount of the average monthly salary;
• compensation in the amount of average monthly earnings until the end of a 2-month period if the employee quits on his own initiative before the expiration of this period;
• average monthly earnings for the period of employment (no more than 2 months from the date of dismissal).

All specified amounts, with the exception of the last one, must be paid by the employer upon final payment on the employee’s last day of work. Payment for the period of employment is paid only if the former employee writes an application and provides an appropriate decision from the employment service. At the same time, he must have unemployed status, that is, register with the employment center within 2 weeks from the date of dismissal.

The organization may provide in local documentation additional compensation payments and their amounts. It is necessary to take into account that for directors, their deputies and chief accountants of state or municipal institutions, the amount of such payments cannot be more than 3 times the average monthly salary.

For some categories of employees, there are special points for making final payments upon liquidation of a company:

• if the employment contract is concluded for a period of up to 2 months, severance pay is usually not paid;
• if a seasonal worker is dismissed, then the severance pay is equal to two weeks’ average earnings;
• If an external part-time worker is employed in his main job, he is not entitled to payments for the period of employment.

Severance pay is calculated using the following formula:

Salary for the previous year / number of days worked in the period * number of paid days

The procedure for calculating compensation for unused vacation

The formula for determining vacation compensation is as follows:

Compensation for unspent vacation = average daily earnings * number of days of unspent vacation

The two parameters of this formula have their own calculation rules; we present them below.

The procedure for determining average daily earnings (Article 139 of the Labor Code of the Russian Federation):

To calculate average daily earnings, you need to take the sum of all payments to the employee for the 12 months preceding dismissal, divide it by 12 and then divide it again by 29.3. The last number is a constant indicating the average number of days in a month.

The list of payments used in calculating average earnings includes:

• wages according to different remuneration systems;
• bonuses;
• salary in non-monetary form;
• other bonuses and remunerations provided for by the internal regulations of the enterprise.

However, other payments not related to wages are not taken into account. For example, compensation for food or travel, purchasing vacation vouchers, etc.

Let’s assume that an employee has not worked fully for some months. For example, he was on sick leave and could not perform his work duties due to a technical failure at the enterprise through no fault of his own. Then the formula for average daily earnings will be adjusted:

To determine the number of days in partial months in the denominator, you need to adjust the average number of days in a month (29.3):

The procedure for calculating the number of days worked for the purpose of determining the duration of vacation (Article 121 of the Labor Code of the Russian Federation):

The second step in calculating compensation is determining the number of days entitlement to vacation. The length of service for these purposes includes:

• days when the employee performed his job duties;
• holidays, weekends, annual paid leave;
• forced absences from work through no fault of the employee. For example, in case of illegal dismissal;
• vacation time at the request of the employee at his own expense (no more than 14 days).

Please note that the working period does not include the following days:

• when an employee was absent without a valid reason;
• leave to care for a minor child;
• vacation at your own expense, when its duration is more than 14 days;
• when the employee was removed from work by management for the reasons listed in Art. 76 Labor Code of the Russian Federation. For example, appearing in the office while intoxicated, refusing a mandatory medical examination or training required for a given position, etc.

After this, the number of vacation days that the employee is entitled to for the time worked is calculated. The countdown begins from the date of hire. The right to leave arises 6 months after employment in this organization. The number of vacation days that an employee can use is determined by the formula:

A month in which 15 days or more can be counted as length of service for the purposes of calculating vacation is considered to be fully worked. A month in which less than 15 days are subject to offset is not taken into account in the calculation.

Next, from the “earned” vacation, you must subtract the number of days that the employee has already used. As a result, we obtain the number of days required to calculate compensation.

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Example of calculating severance pay

Incoming data:

• employee Ivanov V.K. salary accrued for the previous year - 253,800 rubles;
• total working days in the period - 247 days;
• the number of working days during the vacation period is 20 days.

We calculate the average daily earnings:

247 - 20 = 227 - days worked

253,800 / 227 = 1,118.06 rubles. - average daily earnings

We calculate benefits for 3 months:

1,118.06 * 20 days = 22,361.20 rub. — severance pay for 1 month

1,118.06 * 21 days = 23,479.26 rub. - average monthly earnings for 2 months

1,118.06 * 22 days = 25,597.32 rub. - average monthly earnings for 3 months

Severance pay and average monthly earnings are not subject to personal income tax, since they relate to compensation payments. However, this rule applies only if payments do not exceed 3 times the average monthly salary (for regions of the Far North, 6 times the average monthly salary). Otherwise, personal income tax must be withheld and transferred from the excess amount.

Insurance contributions for severance pay and average monthly earnings are calculated in the same manner as when calculating personal income tax, that is, taking into account the limit established by law.

Important! Although compensation for leave upon dismissal is called compensation, personal income tax must be withheld from it, as well as insurance premiums must be charged.

How to calculate salary

Salary = Omes./Drab.*Double.

Where:

• ZP – salary;
• Omes. – monthly salary of the worker;
• Drab. – number of working days in a month;
• Two – number of days the employee leaves.

It is necessary to take into account the provided bonuses and regional coefficients.

Example

Sinelnikov A.T. resigns on September 17, 2018. His salary is 52,300 rubles. In September there were 20 working days, he worked 11 days. We calculate wages for September: 52300:20*11 = 28765.

Payments upon dismissal due to reduction of staff or position

If an employee is dismissed due to a reduction in staff or position, the final payment is made in the same way as in the case of liquidation of the company. It must be remembered that the employer is obliged not only to notify the employee of the layoff, but also to provide him with a choice of suitable vacancies available in the organization.

In addition, the employer must take into account that some categories of employees cannot be dismissed due to staff reduction, for example, pregnant employees, women with children under 3 years of age, single mothers with children under 14 years of age, an employee on vacation or sick leave (Article 81 Labor Code of the Russian Federation).

How to submit a request

You can transfer the document to the employer in different ways:

1. the most reliable and fastest way is best - personally from hand to hand to a responsible employee of the company right at his workplace;
2. send the demand by mail - registered mail with return receipt requested - this method guarantees receipt of the letter by the addressee;
3. It is also possible to send the demand with a proxy, but only on the condition that the representative has a notarized power of attorney in his hands.

Special Moments

When dismissing an employee, the following documents must be completed:

• dismissal order;
• work book with a record of dismissal on the appropriate grounds;
• calculation note;
• certificate 2-NDFL for the current year;
• certificate No. 182n for the current and two previous years (for calculating social benefits);
• forms SZV-M and SZV-STAZH about earnings and work experience.

If the employer does not pay the final payment to the employee on the day of dismissal or the day after the employee submits a request for such payment (if the employee is absent on the last day at work), he must pay compensation for the delay in salary. It is calculated as follows:

1/150 of the Central Bank key rate * amount of debt * number of days overdue

What does the Labor Code of the Russian Federation say about legal payments?

Dismissal at the request of the employee himself is carried out in accordance with the regulations of Part 3 of Art. 77 and art. 80 of the Labor Code of the Russian Federation. The article describes the procedure for actions performed by the employee and the employer to comply with the legal procedure:

1. Writing and submitting a resignation letter by the employee (2 weeks before the desired date).
2. Signing of the application by management.
3. “Working off” for a two-week period (possible sick leave or annual or administrative leave provided for by law), can be canceled or reduced by agreement with management.
4. Preparation of a dismissal order, familiarization with it to the interested person under a personal visa.
5. Making an entry in the work book of the departing person.
6. The employee receives the final payment.

NOTE! The employee who submitted the resignation letter can, of his or her own free will, withdraw it on any date within the next 2 weeks before dismissal. The exception is the situation if, after submitting an application, a written request has already been made for his position to be replaced by another person.

Settlements with staff regarding voluntary termination of relations are regulated by Art. 140 of the Labor Code.

Question: How to record in accounting the payment of sick leave to an employee who submitted a resignation letter of his own free will, if the date of his dismissal fell during a period of incapacity for work? In accordance with the application for voluntary resignation and the order of the manager, the employment contract with the employee is terminated on 01/31/2020. According to the certificate of incapacity for work, the illness occurred on January 25, 2020 and lasted for 10 calendar days. The amounts of payments in favor of the employee for the billing period (2018 and 2021), subject to insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, amounted to: for 2021 - 830,000 rubles, for 2021 — 878,000 rub. The employee's insurance experience is more than eight years. The benefit is transferred to the employee's bank account. For the purposes of tax accounting of income and expenses, the accrual method is used. View answer