Leave compensation upon dismissal due to staff reduction. Taxation of severance pay. Severance pay for certain categories of citizens

How often do we hear from friends: “They’re laying off at work...” or “I got laid off. Do you know what payments are due?” Indeed, today, due to the unstable market situation, many companies are reducing production volumes, mastering unfamiliar methods and technologies in order to increase demand for services and goods, and keep the company afloat. All this inevitably leads either to a reduction in unnecessary staffing positions, or simply to a reduction in numbers. What payments are due in the event of a layoff, what the procedure and nuances are - we will sort this out today.

Dismissal due to reduction

Reducing the company's staff or number is one of the reasons for the gap employment contract(hereinafter referred to as TD) at the initiative of the employer. Therefore, the worker must be paid appropriate compensation. What payments are due to an employee upon redundancy will be discussed in more detail later, but now let’s look at the essence of this procedure and its features.

Dismissal in itself is not a very pleasant event, especially when it is not related to the employee’s fault or his desire, but is carried out due to forced circumstances. These in this case are usually a reduction in production volumes or replacement manual labor automatic.

The reduction is not made suddenly, since this is a conscious, thoughtful step by management, formalized in the form of an appropriate order and communicated to employees in advance. Therefore, you should also know in advance what awaits you after dismissal, as well as what payments are due in case of staff reduction.

Quantity or staff?

The manager has the right to change the staff and structure of the enterprise himself; accordingly, he can eliminate unnecessary positions.

Thus, a reduction in staff is an exception from the corresponding staffing schedule; downsizing is a reduction in the composition of employees for a specific position.

Naturally, vacancies must initially be eliminated, and only then the question of laying off real workers arises.

Dismissal is considered legal if the following conditions are met:

the grounds comply with the Labor Code of the Russian Federation;
order is maintained;
the employment contract is terminated;
payments have been made (if required by law).

The main thing when making redundancies is to respect the rights and guarantees of the employee, otherwise he will be able to challenge the procedure in court.

Currently, the servants of Themis often take the side of workers, since both the process and the interests of workers are grossly violated, for example, payments required by law are underestimated.

Briefly about the procedure

Issuance of a reduction order.
Notification of the trade union body in writing 2 months in advance (IP - 2 weeks in advance), 3 months in advance in the case of the opinion of this organization is not mandatory for the employer, but should be adhered to. The criterion for mass dismissal is given in the relevant regulatory act. If minors are laid off, the consent of the State Labor Inspectorate must be obtained.
Written warning to employees about future dismissal - 2 months in advance (under signature and individually). Other deadlines are provided for certain categories: for seasonal work - 7 calendar days; those employed in work for up to 2 months - 3 days; without warning - with the written consent of the employee with the accrual of additional compensation. This document can be served by mail. If the employee refuses to sign it, an appropriate act must be drawn up in the presence of two witnesses.
Offer of vacant positions (including lower paid ones). This can also be issued in the form of a notice, which the employee must familiarize with signature and date; in case of refusal, the corresponding entry must be made. The employer must offer positions in another location when this is provided for in an agreement (collective or labor agreement).
Registration of transfer to new positions for employees who agreed to this. An additional agreement to the TD is printed and an order is issued.
The TD is terminated due to reduction. An order is issued, an entry is made in the work book, and it, together with the payment, is handed to the employee on the last day.

This is the procedure for dismissal due to reduction. We will tell you below what payments are due and who has the right to count on them.

Severance pay

This term can be defined as a monetary payment provided for by the labor legislation of the Russian Federation, paid upon termination of a contract on the basis of a reduction in staff or headcount.

These compensations are basic and additional.

The amount of severance pay is equal to the employee’s average monthly earnings, which is calculated in accordance with the requirements of the Labor Code of the Russian Federation.

What payments are due when an employee is laid off? Upon termination of TD on this basis, the worker is accrued the above allowance, and also retains his average earnings for the duration of the device new job, but no more than 2 months from the date of dismissal.

At the initiative of the employment authority, the salary for the 3rd month can be maintained, provided that the employee is registered within 2 weeks after leaving and has not yet been employed for objective reasons.

The period for contacting the employment center may be extended when a citizen could not come there for good reasons. If they cannot offer him a job (including pensioners), a certificate is issued, according to which the employer retains the employee’s earnings for the 3rd month.

If a person refuses a job offer twice without good reason, then the above document is not issued and the earnings are not saved.

What payments are due when a position is reduced? This question can be answered similarly to the previous one, since the elimination of a position is also a reduction in staff.

The first benefit is paid in advance upon dismissal, subsequent benefits - during the corresponding months.

Additional compensation

What payments are due in case of staff reduction if the employee agreed to terminate the contract before the expiration of 2 months?

Firstly, this fact must be confirmed by a written statement from the employee, otherwise the dismissal may be considered illegal.

Secondly, in this case, the employee is awarded an additional payment in the amount of his average salary, calculated in proportion to the period remaining before the expiration of the notice of dismissal.

Contracts, labor or collective, may establish other, increased amounts of compensation, which in no case infringe on the rights of workers in comparison with the provisions of labor legislation.

More than once at a legal consultation you can hear the following question: what payments are due when a pensioner is laid off? That is, people assume that payments also differ depending on how long a person has worked and what merit he has. In reality, the status of a pensioner does not affect the amount of severance pay, but the fact of having significant experience can be taken into account when choosing among employees.

Special conditions

In addition to the general grounds for assigning payments, there are special ones provided for certain categories of workers, for example, for seasonal work employed in the Far North and similar areas.

So, in these cases, what payments are due upon dismissal from work:

for workers in temporary (seasonal) jobs - a benefit in the amount of average earnings for 2 weeks;
if the TD is concluded for a period of up to 2 months, then no payments are made;
for workers in the Far North and similar areas - according to general rule, while earnings are retained for up to three months, in special cases, by decision of the employment authority - up to 6 months, if they are registered within a month.

Such extended terms are provided for the latter category of employees, since these regions are very remote, which creates difficulties for employment.

The provisions of the Labor Code of the Russian Federation on the reduction procedure and payments also apply to persons working part-time.

At the same time, the average salary for the period of employment is not retained for them, since they also work at their main job.

Who takes advantage

When it comes to downsizing, all factors are taken into account. Preference is given to persons with high labor productivity and qualifications.

The latter is confirmed by relevant documents: a diploma of education, a certificate of advanced training, retraining, etc. Qualification is an indicator of an employee’s professional skills, experience, skills and knowledge. There are categories and ranks. Qualification category- level of professional training; category - degree of education and work experience.

Labor productivity remains at the discretion of the employer; he has the right to set his own criteria on the basis of which to conduct selection. It appears that the person with high efficiency Labor is a person who most quickly, efficiently and skillfully performs the functions entrusted to him.

Thus, in the case where labor productivity and qualifications are identical among workers, the following categories will have an advantage:

disabled people of the Second World War;
disabled combatants in defense of the Motherland;
family with two or more dependents;
persons whose other family members do not have their own income;
employees with health damage or occupational illness acquired from this employer;
who improve their qualifications on-the-job at the direction of the employer;
others under a collective agreement.

What payments are due for the reduction of these categories of people, if they still had to be fired? The same as ordinary citizens, without any privileges.

Who can't be laid off?

The Labor Code of the Russian Federation does not allow dismissal due to reduction of the following persons:

pregnant women;
women with children under 3 years of age;
single mothers with a child under 14 (disabled - up to 18);
other persons raising these children without a mother.
parent (legal representative of the child) - the sole breadwinner of a disabled person under the age of 18 or a child under the age of 3 years in large family(children must be minors) if the other parent (legal representative) does not work under the TD.

The legislator provides such labor benefits specifically to support motherhood and childhood.

At the same time, the category of pregnant women is almost untouchable. Even if at the time of issuing the order to retrench or after receiving a notification it turns out that the woman is expecting a child, it will not be possible to retrench her. If she has already been fired, then she must be reinstated in her previous position. Of course, the employer has the right to request a medical certificate to confirm this fact.

When an employee is on vacation or sick leave, he cannot be fired either!

Reduction by agreement

IN Lately employers often try to cheat and circumvent the law in order not to pay severance pay by asking the employee to leave by agreement of the parties or on their own initiative.

Let's see what payments are due when an employee is laid off in this way:

At your own request: salary + compensation for unused vacation.
By agreement of the parties: salary + vacation pay + additional payment by agreement of the parties

And compare them with dismissal due to staff reduction. What payments are due? Salary + vacation compensation + severance pay + average earnings for the 2nd month (+ salary for the 3rd month, if there is no work, according to the decision of the OZN).

It can be seen that an employee dismissed due to redundancy always receives more monetary benefits, so it is better for the employer to fire him on the first two grounds rather than drag out this burden. However, in this case the guarantees provided for by the Labor Code of the Russian Federation are violated. In any case, the choice always remains with the employee.

If through the court...

So, let’s turn to the question of what payments an employee is entitled to in the event of a reduction in staff if he decides to go to court.

Indeed, not all disputes are resolved amicably; sometimes you need to stand up for yourself and go to the labor inspectorate or directly to court.

Let's say you were offended by the amount of severance pay, or were not paid at all, or you think that you were illegally fired due to layoffs, then you should go to the servants of Themis. You set out your demands in the form of a statement of claim and submit them to court.

Remember that the statute of limitations for labor disputes is 3 months, and if the dismissal is contested - 1 month.

What can you win in court, what payments are due if you are made redundant in this situation?

Earnings for all days worked.
Compensation for unfulfilled vacation.
Severance pay.
Average earnings for the corresponding months.
Compensation for moral damage.
Salary for forced absence (in a situation of illegal dismissal and reinstatement).
Legal expenses, including attorney fees.

From the above list it is clear that going to court is always associated with additional expenses, such as legal fees, postage, etc. In addition, of course, litigation requires time and effort. Therefore, before going to court, you need to weigh all the pros and cons and evaluate the chances of winning with a professional lawyer.

As a general rule, claims for the recovery of amounts must be submitted to the court at the location of the employer, while applications for the restoration of labor rights can be submitted to the court at the plaintiff’s place of residence. If an employee works in a branch or representative office, then at their location. The dispute may also be considered in court at the place of execution of the contract.

So, to summarize, we will determine what payments an employee is entitled to in case of staff reduction in any case:

severance pay;
average earnings for the 2nd month of job search, regardless of the reasons for non-employment, even if you refused the offered vacancies.

These compensations must be mandatory, the rest are additional.

Thus, if you are also affected by such an unpleasant phenomenon at work, you need to be savvy in order to defend your rights. That is why you should definitely understand how the dismissal procedure is carried out, what payments are due upon layoff, what to do if the law is violated, in what cases to go to court, what is the period for protecting rights. A legally competent person is protected in any situation.

Many people ask the question: is it possible to take leave when staffing is reduced? People also often wonder if there are any restrictions on vacations that have not been used. To answer these questions, it is necessary to refer to the legislation of the Russian Federation.

What does the legislation say?

After being notified of a layoff, the employee has the right to unused days vacations

There are no restrictions that prevent you from using your vacation for all previous years of work. There is also a law that provides compensation for all unused vacation days. But these rules only apply to situations where employees are dismissed due to a reduction in their number.

Termination of an employment contract due to layoffs must be notified in advance, namely 2 months in advance. This is stated in Article 180 Labor Code:

The possibility of extending the period for warning employees about their dismissal, as well as suspending this period of time, is not provided for by law.
Dismissal of an employee initiated by the organization during a period when he is disabled or on vacation is unacceptable.
This rule does not apply to cases where the employer ceases its activities or the entire organization is liquidated.

Is it possible to take vacation during a layoff? After an employee has received notice that he is about to be fired due to a reduction in his position, he has the right to use his vacation. In this case, not only the main, but also additional vacation is taken into account. Notice of dismissal time is not added to vacation days. If the notice period has already expired and the employee is still on vacation, then termination of the employment contract can only occur after the end of the vacation period. That is, an employee can take all unused vacations and still be registered in the organization.

Many are also interested in the question: is it possible to get another vacation during the notice period of a layoff? Yes it is possible. In this case, the employer does not have the right to refuse leave until the contract is terminated.

Financial compensation

Vacation may be compensated financially at the request of the employee. To do this, you will need to write a written statement stating your desire to replace your vacation time with financial compensation. According to this document the employer is obliged to pay a certain amount of money on the day the employment contract is considered terminated. It is important to know that all vacations that were not used at the time of dismissal are paid.

The provision that no monetary compensation is paid if leave is granted when a position is reduced in the last three years has already been abolished. Therefore, the employee can demand compensation for all days of rest, regardless of their number. You can calculate the amount of compensation yourself. To do this, you only need to know the number of vacation days and the average salary.

In addition to the money paid for unused vacations, the employer also issues compensation provided for each employee who is laid off. These payments are a temporary measure to support the employee during the period after termination of the contract.

Maternity and study leave

Vacation may be compensated financially at the request of the employee himself.

Study leave during layoffs, like maternity leave, is granted according to the same rules as regular leave. But in the case of pregnancy, the employer can give its employee the right to choose another position, to which she will be transferred. At the same time, the free space is reduced. After the expiration of the vacation period, the employee may be dismissed.

Features of maternity leave

This state of affairs is justified by legislation, which provides the employer with the opportunity to change staffing table at your own discretion. Therefore, employment contracts can be terminated at discretion individual, which acts as an employer.

But this clause of the law does not apply to pregnant employees. Therefore, only transfer to another position is possible. In addition, the employee can perform her duties during the period of maternity leave. But work during this period is possible only at the request of the employee herself. The employer does not have the right to call her before the end of the rest period.

The operation of transferring an employee to another position is possible only with her written consent. However, she is not required to come to work during rest. If any disputes arise, it is the employer who is required to prove compliance with the dismissal procedure.

Features of study leave

Study leave during layoff is given according to the same rules as all other leaves.

Providing study leave during the period of layoffs is carried out according to the same rules as all other leaves, but at the same time this procedure has a number of nuances.

Study leave may only be granted if:

Part-time worker professional activity and training, obtains a specific profession in a higher education institution accredited by government agencies.
Study progresses successfully, without any debts during the entire semester.
The student has access to the next session.
Study leave can be granted during layoffs only if the date indicated in the summons certificate is earlier than the date of dismissal. Otherwise, the employee is dismissed without being granted leave.
If during the employee’s study leave the organization ceases to exist, he is required to pay appropriate compensation.

These provisions are established by Articles 173-176 of the Labor Code. They indicate that the employee can go out in study leave, if he receives education at a certain level for the first time. In other cases, guarantees do not apply.

In addition, if a student studies in two different educational institutions, then all provisions of the law may apply to only one of them. The employee is given a choice between these higher educational institutions.

Payments upon layoffstates are called upon to financially support a dismissed employee during the period of his employment. It is not very easy to independently figure out what exactly is owed to the employee in such a situation, what the amount of payments is, and also in what time frame they are provided. We will discuss these issues in more detail in this article.

What payments are provided upon dismissal due to staff reduction?

In today's unstable economic situation, there are often cases when employers are forced to reduce staff. This could be 1-2 employees or tens, hundreds of people (for example, during the liquidation of an organization). The procedure and procedure for calculating payments are the same, regardless of the number of employees who were laid off. The issues of providing guarantees and compensation to citizens who have been laid off at work are regulated by Art. 180 part 3 of the Labor Code of the Russian Federation of December 30, 2001 N 197-FZ.

First of all, it is necessary to note the payments that are due to workers upon dismissal in general procedure, no one exempts the employer from these payments. These include:

salary not yet received for the last month of work;
compensation for vacation that the employee did not use for any reason.

IMPORTANT! About the upcoming reduction in the workforce of workers should employer (an order is issued in writing for the enterprise, and all employees are introduced to it against signature) at least 2 months before dismissal. It is assumed that during this period of time the employee who has been laid off will be able to find a new job.

There are also compensation payments (regulated by Article 178 Part 3 of the Labor Code of the Russian Federation), which should help a citizen laid off due to layoffs provide for himself while he is looking for a new job. This:

severance pay (calculated by the worker’s average earnings);
payment in the amount of the average salary for the period while the citizen is not employed, but no more than 2 months from the date of his layoff.

Terms of payments when laying off an employee

Let's consider in order when payments are made during layoffs. On the day of actual termination of the contract with the employee, wages and compensation for vacation that is not used are calculated based on the total amount. The payment procedure here remains the same as in a normal calculation upon dismissal of an employee.

In addition, on the day of layoff, severance pay is paid, since this benefit is guaranteed and does not depend on whether the dismissed employee is employed by another employer or not.

After 1 month from the date of dismissal of the employee, no payments are made. After two months have passed from the date of dismissal of the worker, if he has not found a job, upon his written application, the employer makes a payment in the amount of the average salary of the dismissed person. When paying such compensation, compensation already paid (severance pay) is taken into account.

Payment of severance pay in case of staff reduction

As stated above, severance pay is calculated from the worker’s salary (the average value is taken). It cannot be less than the average monthly salary. A collective or, for example, a regular employment contract with an employee may provide for a different amount - in the direction of increasing severance pay. Then the laid-off employee will receive exactly this benefit.

Important: payment of severance pay does not relieve the employer from paying bonuses and other incentive payments due to the employee, if they were provided for in the contract.

You should keep in mind some special cases when redundancy payments are calculated differently or are not paid at all. So, when the payment is calculated when laying off a worker who worked in seasonal work, the average salary is taken for a period of 2 weeks, not 2 months (Article 296, Part 4 of the Labor Code of the Russian Federation). Workers who have entered into a fixed-term employment contract for no more than 2 months do not receive severance pay (Article 292, Part 4 of the Labor Code of the Russian Federation). Part-time employees who have been laid off due to staff reduction (Article 287, Part 4 of the Labor Code of the Russian Federation) have the right to receive severance pay on an equal basis with others, but are deprived of benefits in the amount of the average salary for the period of employment with another employer (while maintaining their main place of work ).

The employer and employee can agree on more early layoffs than 2 months. In this case, in addition to the main compensation payments, additional payments are made to the employee who has been laid off. Additional compensation is calculated in proportion to the time that the employee did not work before the generally assigned deadline, also based on the average salary. Other required benefits (severance and for the period of placement with another employer) are also paid.

Payment of average earnings for the period of employment with a new employer

Situations often arise when, 2 months after being laid off from a previous job, a worker has not found a new employer. In this case, as stated earlier, he is entitled to a benefit in the amount of the average salary for the period of job search (but not more than 2 months), this guarantee is provided by Art. 178 part 3 TKRF.

However, it happens that a new job was found in the middle of the month, how to calculate the payment? In this case, the redundancy payment is calculated in proportion to the time spent searching. That is, if an employee was employed by a new employer on the 7th, then the average payment will be calculated for the 6 days of the month during which he was still looking for work.

There is an exception, and the average monthly payment (by decision of the employment service) can be extended for another 1 month (i.e. to the 3rd) if the conditions are met:

the redundant employee was registered with the employment authorities within 2 weeks from the date of dismissal;
within 3 months the employment authorities did not find him a job.

So, we have looked at what payments are due when an employee is laid off, be it a reduction in the number of employees or staff, or the liquidation of an enterprise. The problem of layoffs at work will not be so acute for you if you receive all the required payments in full.

When dismissing an employee, the Labor Code must pay him certain cash. It states that he must make payments upon the employee’s first request.

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But for the most part, he makes payments on the employee’s last working day. On this day, he is given a work book and, if necessary, a certificate of income for any period of time.

What it is

The term “staff reduction” means the introduction of amendments to the staffing table of an enterprise. At the same time, some positions may be excluded from it, and others may be introduced in their place.

But often the employer seeks to reorganize the enterprise in order to increase labor productivity while minimizing costs, so he reduces the number of employees.

The procedure for laying off an employee must be carried out in reality. The employer is obliged to comply with the rules of procedure provided for in labor law, taking into account the rights and interests of the employee.

If he commits a violation in the implementation of the reduction procedure, then he must reinstate the employee. In this case, the employer may be called upon to make payments as compensation for moral damage or payment for days of forced absence.

The employer, at his discretion, has the right to introduce collective agreement, local acts additional types payments upon dismissal of an employee.

In addition, he can make payments in an increased amount if he provides his own standards in regulations enterprises. What is noted in the regulations of labor law.

According to the instructions of the Labor Code of the Russian Federation, the employer is obliged to inform the employee about upcoming changes at the enterprise, about the reduction of the workforce. As a rule, he informs the employee of his intention two months before the day of dismissal.

The employer must take actions to facilitate the reduction procedure:

issues an order to carry it out;
prepares a list of positions to be removed from the staffing table;
coordinates the list of positions with the trade union committee of the enterprise;
sends a message to the employment center, in which he indicates the personal data of the dismissed workers, their qualifications, profession or specialty, holding positions.

Upon expiration of the warning period, the duration of which is equal to two months, the employer issues a dismissal order.

On its basis, the personnel service of the enterprise prepares documents for dismissal. The accounting department accrues funds due to the employee, taking into account the time worked by him.

Which one is required?

Questions regarding the implementation of compensation payments due to the employee are regulated by the Labor Code of the Russian Federation. An employee dismissed due to staff reduction is endowed by the legislator with certain guarantees in the form of compensation payments.

If the enterprise provides for the payment of a bonus in the form of 13 salaries, then upon dismissal of an employee, provided that he has worked for one year, it must be paid.

In particular these include:

severance pay in the amount of the average monthly salary for the period he was unemployed, so that he could support himself and his loved ones. If the employee fails to find a job, the benefit is paid for up to three months, subject to his registration with the employment center;
compensation for unused vacation provided by the employer as rest days annually;
wages for the time actually worked.

If an employee does not agree with the amount of severance pay, he has the right to challenge it. In this case, the employer must pay him the difference between the amount accrued by him and the amount required by the employee, if he can justify his claim.

In some cases, the issue of the amount of severance pay is resolved in court, because it often becomes controversial.

If an employee is fired due to a reduction in staff according to an agreement reached with the employer, then he is paid additional benefits. Its size corresponds to wages for unworked time, which is provided for by labor law.

Its duration is two months, which is given to the employer to take measures to implement the reduction procedure.

Calculation of compensation for layoffs

Calculation of payments and their implementation are made on the basis of payment orders that the employee must sign.

If for any reason an employee missed the last working day and did not receive the payments due to him, then the employer must send him a written message about the day of receipt.

The amount of severance pay is calculated based on the average monthly salary. It is calculated in accordance with the Labor Code standards for the time worked before dismissal, taken as the pay period.

In this case, the average monthly earnings are calculated as the quotient of the salary and the billing period for which the number of working days is calculated. The calculation does not take into account the days when the employee was on sick leave or vacation days.

The period of time allotted for employment by an employee is counted from the day following the day of dismissal in accordance with the provisions of the Labor Code. It must end on the day before the employee is hired.

If the employee was paid on a time-based basis, then severance pay is calculated based on the number of hours worked. It is determined by the weekly working hours, which in most cases is taken to be 40 hours.

What taxes are imposed?

Severance pay paid as a result of the dismissal of an employee due to staff reduction in accordance with the provisions of the Tax Code is not subject to taxation.

But this rule applies to benefits calculated from the average monthly salary. If severance pay is paid in an increased amount, then personal income tax and unified social tax are deducted from it.

This rule is enshrined in a letter from the Ministry of Finance published on February 21, 2007. The same is stated in a letter from the Federal Tax Service issued on August 29, 2005.

Compensation paid for unused vacation is subject to mandatory taxation. It is included in the employee’s remuneration for unworked time, therefore in accounting it is included in the additional wage fund item.

Personal income tax and unified social tax are withheld from it, and deductions are made to the Funds social insurance, Pension Fund.

For unused vacation

The employer must pay the employee compensation for unused vacation. As compensation, the employee is paid funds in cash equivalent.

But there are cases when an employee asks to be given days off. As a rule, they are paid by the employer, because unused vacation days are processed as compensatory time off for time worked.

In this case, the amount of compensation is equal to the amount of vacation funds. In accordance with the norms of Article 139 of the Labor Code of the Russian Federation, it is determined by the average monthly wages employee.

The calculation methodology was approved by a decree of the Government of the Russian Federation, which was issued on December 24, 2007. At the same time, it is accrued for all days unused at the time of dismissal, calculated according to the calendar.

The number of days is in accordance with the norms:

act "Rules on regular and additional holidays", approved by the USSR Scientific and Technical Committee on April 30, 1930, number 169;
act “Rules on vacations, recommendations of Rostrud”, established by protocol No. 2 published on June 19, 2019.

If an employee has worked for an enterprise for more than one year, then, in accordance with Article 81 of the Labor Code, he is entitled to compensation for unused vacation. It is paid in full for the last working year if the employee worked more than 5.5 months before the day of dismissal.

Civil servants

Questions regarding the dismissal of a civil servant are regulated Federal Law"On State civil service in the Russian Federation." The act was issued on July 27, 2004. It notes that he must be warned of dismissal two months in advance. At the same time, it is necessary to notify the trade union organization.

In addition to the specified act, certain details when deciding on the dismissal of a civil servant must be guided by the provisions. For example, full settlement with him is carried out in accordance with Article 140 of the Labor Code.

Upon his dismissal, the responsibilities of the apparatus include making compensation payments within the time limits established by the legislator.

As a rule, they are paid on the last working day. Payments due include:

salary for the period of time worked;
compensation for unused vacation;
bonuses, additional types of payment provided by the legislator.

The number of vacation days for a civil servant is 28 calendar days. If a civil servant worked a full calendar year before dismissal, then compensation is paid in full.

Otherwise, it is calculated based on the number of working days worked. When a civil servant is dismissed due to staff reduction, he is entitled to a one-time benefit in the amount of salary.

It consists of:

official salary;
salary for class rank;
monthly bonuses to the official salary for length of service, for special conditions of civil service;
monthly salary bonus;
monthly cash incentives;
lump sum payment for vacation.

A civil servant is entitled to 4 monthly salaries in accordance with the provisions of Article 31 of the above law. In addition to this, the civil servant is paid a benefit until he is hired.

According to the standards established by the legislator, benefits are paid to the employee for two months, counted from the date of his dismissal.

And in conclusion, it should be noted that the employee has the right to appeal to a judicial authority if a controversial situation arises with the payment of compensation.

You work for yourself, you work, and then suddenly - the boss announces a reduction in staff. Unfortunately, many have encountered this situation.

Many questions immediately arise that require clarification. For example, what payments should an employee receive if he is laid off? What is the legal way to fire an employee? Is it possible to lay off pensioners and pregnant women?

Your position is no longer needed

One of the first questions that arises when an employee is laid off is: “What payments am I entitled to?” A similar situation occurs in both large and small companies. By law, layoffs must be announced no less than two months in advance.

The employee must sign that he was notified on time. If an employee refuses to sign, a special act is drawn up. If this rule is not followed, the person may be reinstated in his position. Once signatures are received, the company is required to offer new vacancies that match the employee's specialty.

When the two-month period comes to an end, the employment contract is terminated and payments are made to the employee in case of staff reduction. He is given a benefit in the form of an average salary. It is retained for the duration of employment (but not more than two months).

Retrenchment of an employee. Payments. Labor Code

This topic is regulated by Article 178 of the Labor Code of the Russian Federation. What she's talking about:

An employee who is laid off is paid benefits. Its amount is equal to average monthly earnings.
On the day of dismissal, the company is obliged to pay the employee all outstanding wages. As well as compensation for unrealized vacation.
Within sixty days after the layoff, the person is paid an average monthly income.
If he contacted the employment service no later than two weeks from the date of dismissal, but did not find the required vacancy, then, by decision of this body, the payment of compensation in the event of a layoff is extended for another month.
The payment of money must be made on time, otherwise the dismissed person may challenge his rights in court.

More about amounts

So, what payments are accrued to an employee when staffing is reduced? Firstly, this is financing in the form of average monthly income. It is paid within a period of up to 60 days. Secondly, a benefit that is issued immediately at the time of dismissal.

Thirdly, the manager is obliged to compensate all arrears of wages, as well as unused vacation. Fourthly, in special cases, the employee may be accrued two weeks' average income. This applies to moments when he does not agree to transfer to another service in cases considered in the legislation. Also, payments to an employee upon layoff are made in connection with:

with his conscription into the army;
with the reinstatement of the person who previously held this position (returning from maternity leave or appealing through the court);
with refusal to move to another area;
with his recognition as incapable of work;
with refusal to work due to changes in the terms of the contract.

Here you need to remember that personal income tax is not withheld from the obligatory amounts. The enterprise is obliged to pay monetary compensation both in the event of liquidation of the company and in case of violations in the drafting of the employment contract (if they were not caused by the fault of the employee).

Collective and individual agreements preserve payments when an employee is laid off. The timing of the issuance of all due money is limited to the last day on which the employee is still registered in the organization. If there is a delay in payments, then for each day they accrue interest of at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Law violation

The fact of illegal dismissal often occurs in Everyday life. The employer wants to save his money and can play on ignorance labor laws. Anyone who has been laid off, having collected evidence of violation of his rights, can always sue statement of claim. The filing deadline is thirty calendar days from the date of receipt of a copy of the order of dismissal or issuance work book. Valid reasons for being late in filing a claim may increase the time it takes to accept a claim. Also, a reason for filing a lawsuit is the refusal to pay interest on overdue compensation due to the worker.

Conditions for the “correct” reduction

If the manager decides to reduce the number of employees, then a number of rules must be followed:

Real reduction of workers. The fact of dismissal is entered into the organization's staffing table. An order is also issued to approve the new schedule.
According to Article 179 of the Labor Code, it is necessary to provide in writing a number of other vacancies that correspond to the employee’s qualifications.
According to Article 180 of the Labor Code, the boss must notify the employee no later than two months before dismissal. The employee must sign that he was warned on time. The manager also approves the plan for communicating information about the reduction. In this case, a newspaper, bulletin board, meeting can be used.
A selective trade union body must consider the issue of dismissal. It consists of a lawyer, a personnel director, and a representative of the trade union committee. An order is also issued regarding the creation of the commission.
According to the Resolution of the Plenum Supreme Court RF No. 2 of March 17, 2004, the responsibility to confirm the legality of dismissal and compliance with its procedure lies with the head of the organization.

Who should not be fired

Based on Article 261 of the Labor Code, a pregnant woman cannot be laid off. If she works on fixed-term contract the enterprise is obliged to renew the agreement after this period. The woman will only need a medical certificate confirming her situation.

But it can be reduced in the case when it was registered with the organization during the absence of the previous employee, and there is no possibility of transfer to another vacancy. Women who have children under three years of age and single mothers with a child under 14 or a disabled child under 18 are also not subject to dismissal.

There is one nuance in the field of education. Regarding the reduction of teaching staff educational institutions, then this action is possible only after the end of the school year.

Useful subtleties

Calculation of payments when laying off an employee who is a part-time employee is not made. The reason for this is the presence of a principal place of business.
A worker who has been laid off has the right to receive an early pension. At the same time, he needs to issue it no earlier than two years before the legal date.
If an employee has worked in an organization for less than six months, then compensation payments for unused vacation when the employee is laid off are still made.
Severance pay is not subject to the unified social tax, pension contributions, or personal income tax. As well as insurance contributions to the Social Insurance Fund. Compensation for unrealized vacation days is subject to personal income tax, but not unified social tax.
If payments to an employee upon layoff are not made from budgetary funds, then they are taken into account as part of the expenses going towards wages. Thus, the income tax is reduced (clause 9, article 255 of the Tax Code of the Russian Federation).
An employer can fire an employee without warning, but all payments must be retained. An agreement of this kind, however, like all others, must be drawn up in writing. If the worker and the head of the organization do not come to an agreement, then the reduction should occur on a general basis.

Retrenchment of an employee. What payments are accrued? Calculation example

Let's take the following example. The employee began his career on 09/01/07 and was laid off on 04/23/09 (received a notice from his superiors). He resigned on 6/24/09. For 12 months, the salary amounted to 126 thousand rubles. Start labor activity V new organization- 05.09.09. We will calculate the average earnings, the amount of benefits and compensation for unrealized vacation.

So, what is the procedure for payments when an employee is laid off?

First, we will calculate the benefits due. To do this, divide the entire salary amount by 12 months and by the number of working days. We get average earnings per day - 357.14 rubles. We multiply this figure by thirty calendar days and get 10,714.2 rubles.

Secondly, we will calculate the amount that will be paid over several months. Since the employee did not get a new job in the first of them, the amount of severance pay goes towards the retained average income. In this case, a mandatory payment of average earnings is made during the second month. The benefit amount will be 11,071.34 rubles (average daily earnings multiplied by 31 calendar days). There will be no payments for the third month, since the employee has joined a new organization.

Thirdly, we will calculate benefits for unused vacation. Based on the fact that the employee worked for ten months, compensation will be paid in 23.33 days. 28 vacation days multiply by the number of months worked (10) and divide by their number in the year (12). Multiplying the resulting figure by the average daily earnings, we get the entire amount of payments - 8,332.08 rubles.

Early dismissal of an employee

Article 180 of the Labor Code states that employees of organizations are notified of layoffs two months in advance. The same article contains a clause that states that a boss, by agreement with a subordinate, can terminate an employment contract without waiting for the stated date. All payments in case of early dismissal of an employee are preserved. But he will lose compensation if the basis for termination of the contract is a notice of voluntary dismissal. Thus, in order for early layoffs to occur with all legal payments, the following must be done:

The manager issues a proposal to the employee to cancel the employment contract before the official dismissal date.
The employee writes written consent to this proposal.

Compensation payments when an employee is laid off are not made if the application states “I ask you to dismiss me of my own free will.” Or there is a letter from the new manager requesting a transfer to another organization. If the application states “I request to be dismissed due to the reduction of my position before the expiration of the term,” then the mandatory consent of the employer will be required.

Going to court

Since it is beneficial for the employer to dismiss an employee at his own request, psychological pressure may be exerted on the latter. And this is a reason to go to court. Coercion to write a statement will need to be proven. When considering a labor dispute, the court pays attention to the following points:

What are the reasons for writing a statement - own wish employee or coercion.
What are the circumstances of its registration?
How clearly the appeal is written and whether it contains the necessary details.
What are the worker's intentions?
What is the dismissal procedure?

If the court recognizes the termination labor relations illegal, then the manager is obliged to reformulate the grounds for dismissal, as well as make all payments to the employee upon layoff. It is also possible to be reinstated to your previous position with monetary compensation forced absenteeism.

Dismissal of a retired employee

When laying off a retired employee, the following payments must be made:

Compensation for unused vacations.
Benefit.
Maintaining average earnings for the duration of employment for no more than two months. If the organization is located in the Far North region, then up to three.

If an employee gets sick while looking for a new job

An employee has the right to submit sick leave to the manager or to the territorial body of the Social Insurance Fund within thirty days from the date of termination of the employment relationship. Sick leave is paid in the amount of 60% of the employee’s average income.

Reduction under a fixed-term contract

According to Article 79 of the Labor Code, this type of contract is liquidated upon expiration of its validity period. The boss must inform the employee within three days and always in writing. Seasonal workers must be given seven days' notice. They are also entitled to benefits in the amount of two weeks' average wage. If, after the expiration date, the contract was reissued as indefinite, then the employee is subject to dismissal on a general basis.