What payments are due to an employee in case of staff reduction? Payments to employees upon liquidation of an enterprise.

All measures to protect the labor rights of the population are regulated at the legislative level. If an employee is laid off, the employer must make a full payment from his own budget within a strictly designated period. Mandatory redundancy payments in 2018 must compensate the employee for all financial losses, the accrual procedure is regulated by the norms of the Labor Code. In addition to basic compensation, there are a number of additional periodic allowances that are valid for a certain period after dismissal.

What is dismissal due to staff reduction?

Federal law does not exclude the possibility of dismissal of employees of the organization on the initiative of the manager. Staff reduction is an absolute method of optimizing activities in any enterprise. The legislation provides for cases when a mercenary occupying a liquidated position, through transfer, has the right to obtain another free position in the organization. There is a procedure for conducting staff reduction procedures that the manager must follow.

It is necessary to notify the employee holding the relevant position no later than 2 months before the scheduled date of dismissal. The employee is notified individually in writing against signature. If he refuses to sign the order, a refusal act of the organization is drawn up with the signatures of the employees. Absence from work for a valid reason is not an exception to the rule.

Grounds for dismissal

There are various reasons for staff reductions: enterprise reorganization, internal financial crisis, as a result - temporary or complete lack of need for a certain staff unit, elimination of positions, reduction in the number of jobs. The decision on dismissal from positions is made by the head of the organization independently. In order for the dismissal of an employee to be legal, the employer must document the current reduction in staff.

Preferential rights of employees

If staffing positions are eliminated, then a certain part of the work team has preemptive rights to maintain their jobs. Labor legislation based on Art. 179 of the Labor Code of the Russian Federation guarantees that employees with high qualifications and productivity, level of education, and the presence of professional skills have a better chance of maintaining a job.

If the qualifications of employees are approximately the same, the position is more likely to be retained by the following citizens:

  • those who have 2 or more dependent people;
  • those who undergo advanced training without interrupting production;
  • those who received an occupational disease, injury, or injury while at work;
  • disabled people, military veterans.

It is important to provide information to employees subject to dismissal about the need to present necessary documents, confirming the right to the benefit. It is worth noting the category of citizens retirement age. Payments when a pensioner is laid off in 2018 are no different from the generally accepted ones; they do not have the privilege of maintaining a job.

What categories of persons are not subject to dismissal?

By labor legislation there are restrictions on reductions. Situations for individuals not subject to dismissal:

  • The person is on legal vacation or sick leave. If the employer decides to reduce the position held by the employee, the employee will be laid off at the end of the vacation or sick leave.
  • Temporary disability postpones the date of dismissal.
  • Pregnant women, women with children age group up to 3 years. Such employees are transferred to new position or are retained until the end of the maternity leave period.

What payments are due when an employee is laid off in 2018?

The employer must comply with the strict norms of the Labor Code of the Russian Federation; it is important not only to legally terminate the employment relationship with hired employees, but also to fully accrue all due payments upon dismissal due to staff reduction. Basic and mandatory accruals for 2018: severance pay, compensation for unspent vacation, salary - are made based on the expiration date of the cooperation agreement. These payments for the period of subsequent employment help a person during the period of active search for a new job.

Severance pay

Type of monetary payment - severance pay upon dismissal, assigned to a hired employee in connection with a reduction, as compensation for subsequent lost income. The accrual is equal to the average value of the employee’s monthly earnings. Severance pay upon dismissal due to staff reduction is retained for the period of further job search, for a period of no more than two months from the date of reduction.

Compensation upon layoff for unused vacation days

The second guaranteed payment upon layoff is monetary compensation for unused days of paid leave. If in the same year in which the dismissal occurs, an employee has “unfilled” days of paid vacation, he must be reimbursed this amount in cash equivalent. The accrual occurs regardless of the reason for termination of the employer’s contractual obligations with the employee. Compensation is subject to income tax and is added to the calculation of severance pay.

Earnings for full time of work before dismissal

When dismissed due to redundancy, the employee, as a general rule, is paid wages for the days actually worked in the month. This income remains the main one and constitutes the bulk of compensation. The remaining additional payments are calculated from the amount of this payment. The Labor Code of the Russian Federation, under any conditions of termination of the employment contract, guarantees compensation for this accrual. Payments are made in full on the day of dismissal.

How to calculate payments when an employee is laid off in 2018

When deciding to reduce staffing levels, it is important to correctly calculate all legal payments. When calculating compensation, the amount of earnings for one month is taken into account; calculations are made on the basis of income for one day and the number of days worked, that is, excluding numbers when the person was sick or on vacation. Using the example below, you can easily understand the calculation of redundancy payments in 2018.

Example. Basic redundancy payments are calculated as follows: average earnings for one day is 1200 rubles, the actual number of days worked by the employee in the last working month is 25, the average wages for one month will be 30 thousand rubles. This amount of compensation will be accrued. If the employment contract provides for additional cash bonuses for a certain amount of work done or a “13th” salary, the benefit also takes into account these amounts.

Formula for calculating severance pay

The amount of severance pay in 2018 is calculated using a simple formula: VP = RD * SZ, where VP is the amount of severance pay, RD is the number of standardized working days in the month following dismissal, SZ is the average daily earnings, which is determined from the formula:

  • SZ=GD/730, where GD is the annual total income for the last two years.

Payment upon layoff - calculation example

Consider clear example calculating the full amount of material compensation upon dismissal of an employee. Mikhail Igorevich Seleznev with two years of work experience at StroyTechMash LLC. In February 2018, Mikhail Igorevich was notified of a staff reduction planned for April 10, 2018. The employee’s salary is 25,000 rubles. For the period from April 1 to April 10, the salary of M.I. Seleznev will be (25,000 rubles/20 (working days))*6 working days=7,500 rubles.

The number of working days for the annual work period will be 266 days. The employee was not paid bonuses or other additional payments, the annual salary will be: 25,000 rubles * 12 months = 300,000 rubles. Average daily earnings are determined by the formula: 300,000 rubles/266 days=1127.82 rubles. The severance pay for the first month after dismissal will be: 1127.82 rubles * 18 working days = 20300.58 rubles. Additionally, 28 days of vacation are subject to payment: 1127.82 rubles * 28 days = 31578.96 rubles.

In total, Mikhail Igorevich Seleznev will receive redundancy payments from his employer in 2018 in the amount of: 7500 + 20300.58 + 31578.96 = 59379.54 rubles - payable. The employer is obliged to immediately calculate the MI. Seleznev on the date of the last working day, that is, no later than April 10. The full benefit does not exceed three times the average monthly income and is therefore not subject to taxation.

Duration of receiving compensation payment in case of staff reduction

Labor legislation regulates the deadline for payment of compensation for laid-off citizens in 2018. The employer must, over the next two months after dismissal from office, transfer former employee average monthly salary. If, after the specified time period, the person does not get a job new job, no matter for what reason, the payment period for it may be extended.

How to extend the compensation period

After being laid off, a person must visit the labor exchange at his place of residence and register. Having done this in two week period, the chance to extend compensation remains. If a civil servant in terms of employment does not employ a person in a new place of work due to lack of vacancies or for some other reasons, he is authorized to make a decision on extending the payment of benefits at the expense of the previous employer while maintaining average earnings for at least one month.

Additional payments for staff reductions in 2018

Based on Art. 180 of the Labor Code of the Russian Federation, the employer has the legal right to offer the hired employee to terminate the employment relationship before the date indicated in the layoff order. If the citizen agrees, he receives additional monetary compensation in the amount of average earnings, calculated in proportion to the remaining time until the end of the notice period and the amount of severance pay. Compensation for redundancy is not retained by him, since the reason is a mutual agreement of the parties or the employee’s own desire.

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During pregnancy and the first time after childbirth, the state continues to provide financial support to mothers in the form of maternity benefits. This type of social guarantee is provided to working (employed) women for a period of time (maternity leave established by the Labor Code of the Russian Federation) in a guaranteed minimum amount, a multiple of the minimum wage (minimum wage, until July 1, 2017 is 7500 rub.). This benefit is paid in fixed amounts. At the same time general rules calculation and accrual of payments are regulated by the provisions of Federal laws:

  • dated May 19, 1995 No. 81-FZ “On state benefits for citizens with children”;
  • dated December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”.

Maternity benefits are paid depending on social status recipient at the expense of the Social Insurance Fund (SIF) by enterprises or from the federal budget by educational organizations or the Department of Social Protection of the Population (USPP).

Maternity payments are provided at a time:

If a woman worked at several enterprises at the same time, then the accrued salaries for two years are summed up. If she continues to combine work in several organizations, then maternity benefits are paid at one enterprise of her choice.

If the average woman's earnings less than the current minimum wage at the time of going on maternity leave or the total insurance period is less than six months, then to calculate the benefit the minimum wage value is taken (until June 30, 2017 it is 7500 rub.).

In addition, it is installed maximum value payments. It should not exceed the size maximum contribution base compulsory social insurance in case of temporary disability and in connection with maternity, which are:

  • in 2009 and 2010 - 415,000 rubles;
  • in 2011 - 463,000 rubles;
  • in 2012 - 512,000 rubles;
  • in 2013 - 568,000 rubles;
  • in 2014 - 624,000 rubles;
  • in 2015 - 670,000 rubles;
  • in 2016 - 718,000 rubles;
  • in 2017 - 755,000 rubles.

Therefore, in 2017, maternity benefits were accrued and paid in amounts not exceeding the following values:

How are maternity benefits calculated?

To receive maternity benefits, a pregnant woman must meet following conditions:

  • be officially employed;
  • be registered for pregnancy at a antenatal clinic or other medical institution;
  • in accordance with the certificate of incapacity for work, be on.

The exceptions are the following categories of unemployed:

  • were laid off during the year due to reduction within no more than 12 previous months and were duly registered with the Employment Center;
  • study in an educational organization on a full-time basis.

If you belong to the category of citizens who are entitled to maternity benefits, then to receive it you must:

  1. Obtain from a antenatal clinic or other medical institution a certificate of registration for pregnancy, indicating the date of registration.
  2. Check with your doctor.
  3. If you work, or two last year worked at several enterprises, it is necessary to obtain certificates from these organizations on the calculation of average earnings, for subsequent submission to the employer’s department, which will make the payment.
  4. Write an application addressed to the director of the enterprise - employer about leaving and receiving maternity benefits.
  5. All prepared documents must be submitted to the human resources department of the organization.

If during this period the management of the enterprise does not make any decision and does not make payments, then the woman has the right to apply for benefits to the local branch of the Social Insurance Fund (FSS).

Maternity payments for a non-working mother

Receive maternity benefit in size RUB 613.14 per month if they:

  • are registered with the Employment Service (ESS) as persons who have lost their jobs due to layoffs from an enterprise during its liquidation (or termination of activities in the form of individual entrepreneurs or self-employed people);
  • in educational organizations at various levels - paid in the form of a scholarship.

To apply for benefits in the first case, a woman must contact territorial administration social protection services, and in the second - in educational institution where she receives her education.

To receive payment unemployed woman must provide:

  • statement;
  • sick leave from a medical institution;
  • work book or extract with marks from the last place of work;
  • a certificate from the Employment Service confirming registration as unemployed.

The decision to receive benefits is made within 10 days from the date of application. You can apply for maternity benefits any day after receipt, but no later than 6 months after its completion.

The employer is obliged to make all payments to the employee upon dismissal at his own request on the day of dismissal.

Dismissal at will is the most common basis for terminating an employment contract. This is the least troublesome and most convenient base.
An employee has the right to resign of his own free will at any time, but by notifying the employer 2 weeks in advance. If the employee is on probationary period, then it is enough to notify the employer 3 calendar days in advance.

Notification of the employer of the employee’s desire to terminate the employment relationship is the employee’s statement with a request to dismiss him at his own request. The application must indicate the date from which the employee will no longer return to work.
The wording of the application should look like this: “I ask you to dismiss me of my own free will on April 15.” That is, on April 15, this employee no longer goes to work, and his last working day is April 14. The employee must submit an application to the employer no later than April 1.

Based on this application, the employer issues a dismissal order and makes a full settlement with the employee.

What payments are due upon voluntary dismissal?

The employer is obliged to make a full payment to the employee on the day of dismissal. As a rule, the day of dismissal and the last working day coincide. Therefore, all payments are made on the last working day.
If these dates do not coincide, then payments upon dismissal of one's own free will are made upon the written request of the employee on the next day after receipt of this request.

The employer is obliged to pay the employee:

  • wages for the time actually worked, including the last working day;
  • compensation for unused vacation;
  • severance pay, if it is provided for in a collective or employment agreement.

Wages are paid for working days actually worked in the month of dismissal. For example, an employee quits on May 25, 2018. His salary is 42,400 rubles. According to the production calendar, May has 19 working days. The employee worked 14 working days. His salary for May will be equal to 42,400 / 19 * 14 = 31,242.10 rubles.

Compensation for unused vacation is paid along with wages. For example, on the day of dismissal, the employee had not been on vacation for 6 months and 17 days. The rule is to round to the nearest full month. Since the number of days exceeds half a month, you need to round up. On the day of dismissal, the employee had not been on vacation for 7 months. Therefore, he has 28 / 12 * 7 = 16 days of vacation.
His salary for a month of work is 45,600 rubles. This employee will receive compensation for unused vacation in the amount of 45,600 / 29.3 * 16 = 24,901 rubles.

Payment of compensation upon dismissal of one's own free will is made only if it is specified in the collective or employment contract with an employee. The amount of such benefits is usually established by the employer and is not discussed with the employee when concluding an employment contract.
If the provision on severance pay is enshrined in the collective agreement, then the amount is discussed at a meeting of representatives of the employer and employees, and is reached through agreement.

An employee can quit without working for 2 weeks if he agrees with the employer. If such an agreement is reached, the employee may not go to work the very next working day. In this case, all payments must be made today.

When downsizing, the employer is forced to reduce the number of staff, as the company begins to incur losses. In Russia, the employer first issues a warning; the staff must be notified within two months so that the workers can find a new place of work. Regardless of position, every citizen is entitled to compensation in the form of certain payments.

The Labor Code provides that an employee can be dismissed due to staff reduction and due to the complete liquidation of the enterprise. Since between the worker and the company there is labor agreement, the employee must be entitled to payments and benefits appropriate to his rank. It is worth understanding the laws in more detail Labor Code RF, and also consider in detail all articles related to this situation. In addition, a citizen can find out what payments are due upon reduction, and what he has the right to claim.

Payments due under the Labor Code of the Russian Federation

Each employee is legally entitled to certain redundancy payments. Since the initiative comes from the employer, the employee has the right to receive from the company cash. During the dismissal process, the head of the company selects candidates with whom the organization will no longer cooperate. But you can’t just fire a person; the boss must notify about the layoff two months in advance, and also provide all compensation and benefits for such people.

Payments upon layoff

Pay attention! To find out in more detail what is paid upon redundancy, you should refer to Art. 180 in the Labor Code of the Russian Federation, it spells out in detail what a person has the right to during the liquidation of a company or a massive reduction in staff.

However, we can highlight the main payments, these include:

  • If the warning period has not yet expired, and the employee is deprived of his place, then he is entitled to monetary compensation. Payment is made only if the citizen agrees to terminate the existing contract ahead of schedule.
  • Average salary and benefits. Such funds are allocated to every person, but their payment is made no more than two months; this point is stated in Art. 178 of the Labor Code. If the employment service cooperates, the funds will be received in the third month, provided that the person was unable to find a new job.
  • Salary. If an employee has worked some part of the month, then he is entitled to a salary for this period; this point is noted in Art. 140.
  • Vacation. If vacation days were not used, then compensation must be assigned for them, this point is defined in Art. 127.

Important information! Unemployment benefits and the average salary are paid only if the person does not have another job.

Features of payments to foreign workers

Salary and vacation pay

Often employees have a question, if they were laid off at work, what payments are due in in this case. First, it’s worth understanding vacation pay and wages for days worked. Vacation pay is paid only if the citizen did not manage to use all his vacation days for the year. It is also recommended to write an application so that the current vacation is transferred to next year. In addition, everyone has the right to receive a salary for the number of days worked. In this case, the calculation is made by the company, and the payment must be issued on payday or earlier, at the discretion of the manager.

Severance pay

The employee must also receive redundancy benefits, but in order for this amount to be accrued, certain conditions must be met, which are specified in the Labor Code. The amount of money will be paid from the employer’s funds. All employees who were dismissed due to the liquidation of the company, or due to a reduction in the number of places, can obtain this right. Such funds are considered compensation for loss of work through no fault of the person himself.

The legislation provides for an article that specifies the amount of such benefits, and to find out more about this, you should refer to Article 178 of the Labor Code. As the law says, this payment should be equal to the average monthly earnings, the amount is calculated based on the last 12 months of work. If the employee worked less in his place, then the period worked is taken as the basis.

Important! This amount of money is paid separately from wages and vacation pay.

List of required documents

For individual categories

If someone is being laid off at work, how much the employee should be paid is also determined by other factors. There are special money transfers that are intended for a separate group of citizens. For example, if a person works in the Far North or is in seasonal work. In this case, you can add to the list:

  • for seasonal work, the average salary is paid for two weeks (since the work is temporary, it takes a short period of time);
  • when the contract between the employee and the employer is concluded for only 2 months, no payments will be transferred;
  • for those who work in the Far North, payments are made according to the general rule, but unemployment benefits are paid for 3 months, and sometimes extended to six months.

The last option is justified by the fact that this area is significantly remote and finding work there can be difficult.

Thirteenth salary

Many companies pay employees their 13th salary as a bonus. And not everyone knows that when staffing is reduced, the company is legally obligated to transfer this amount to the employee’s account. Even if the dismissal occurs in summer time. But it is worth considering that such payment upon layoff is due to those workers who have been with the company for at least one year.

Pay attention! If a pensioner is laid off, the process for processing compensation will be different.

Rules for calculating severance pay

When an employee is made redundant, benefits must be calculated correctly so that disputes do not arise later. The calculation procedure can be done in the accounting department, and in order to correctly indicate the amount, you should take the average earnings for 12 months. First, the average daily earnings are calculated, then this amount is multiplied by the number of working days. This is how it is calculated every month, and then the average amount is found out.

Pay attention! If a person has been laid off, he can find out from a lawyer what payments he should be entitled to. In the event that compensation is not paid at all, the issue is resolved in court.

How to receive payment

If there has been a layoff from a job, payments must be made to each citizen who has lost his job. The first thing you should think about is receiving severance pay, and after that you should take care of receiving wages. The boss, as a party to the company, is obliged to fulfill all the conditions established by law, while the employee must not allow his rights to be violated.

Registration

Payments when an employee is laid off must be properly documented by the production manager. When the order is signed and the employee gets acquainted with it, the accounting department is obliged to transfer the specified amount to the citizen’s account. IN work book a record is made in which a reference is made to the article in the Labor Code.

Where is the money paid?

A person can receive everything that is required during a layoff from his former employer; this will be handled by the accounting department. In this case, no documents will be needed. But in order to apply for unemployment benefits, the employee should contact the Employment Center, providing a certificate of absence from work. Only after this will the citizen be able to receive his preferential payments.

Pay attention! An employee may be entitled to a payment sick leave, after dismissal, FSS employees are required to make these payments.

Employer Rules of Action

Calculation deadlines

For those who are interested in what is paid on the last day during a layoff, it is worth saying that there are a number of payments that must be received by a person on the same day. According to the Labor Code, wages are required to be paid, as well as severance pay for the first month; it is paid even if the person has already found a job. This should also include payment unused vacation. The benefit will be paid personally by the employer.

Payment of taxes

It is worth considering whether severance pay is subject to personal income tax upon reduction, and there are a number of conditions under which the employee is not charged tax in the current year. For example, if the company is completely liquidated, as well as if a person was fired due to a reduction in the number of staff. Also, such payments are not subject to tax contributions when a citizen is called up for conscript service in the army. This should also include people who did an excellent job at their job, but lost their ability to work for certain reasons.

Payment of taxes

Abbreviation warnings: case law

If a person is laid off, then budgetary institution or a private company must notify him of this two months in advance. But often in judicial practice there are lawsuits when citizens file complaints about failure to meet deadlines. Therefore, employers are recommended to notify the employee exactly two months in advance, and take the next day after notifying the citizen as the reference day. That is, if a person was notified on March 12, then his dismissal should take place no earlier than May 13.

Each employee has the right to receive certain payments from the company if employment there has been officially formalized. If the rights of an employee are violated, you should file a complaint against the company in court, referring to the articles of the Labor Code of Russia. The court will help in as soon as possible solve this problem.