The term for calculating the employee upon dismissal is made. Calculation of payment upon dismissal of your own free will. Dismissal during probation

29.08.2018, 2:29

With each dismissed employee, the employer must make a full financial calculation. This norm is enshrined in the Labor Code. This regulatory legal act also sets out the transfer deadlines. last salary and issuing work book... What is the deadline for payment of the settlement at dismissal? The answer is given in article 140 of the Labor Code of the Russian Federation. Read more about the current procedure in the material.

How to determine the due date

The employer is obliged to ensure that the dismissed official receives a calculation on the last working day (Article 140 of the Labor Code of the Russian Federation). The calculation amount includes the basic salary and complete list relying allowances and surcharges. What is the deadline for settlement upon dismissal in relation to compensation accruals?

They are issued to the employee simultaneously with other types of income (we are talking about social benefits, severance pay, compensation for unused days paid rest, etc.).

The last payment of an employee's income can be made by the employer in one of two ways:

the issuance of money from the cash desk on payrolls against signature;
crediting funds to a valid bank account of an individual.

If on the appointed day of dismissal the employee is absent from the workplace for valid reasons, and the employer cannot settle in non-cash form, the payment deadline upon dismissal is shifted.

The waiting period for payment will depend on the will of the individual who terminated the contract. Prolongation is possible according to the norms of article 140 of the Labor Code of the Russian Federation, namely: until the day following the date when the former employee applied for the calculation.

Legal consequences of delay

If the employer was unable to meet the maturity dates of monetary obligations to the dismissed employee, he must accrue and pay former employee compensation.

The total amount of compensation depends on how many days the payment deadlines were delayed upon dismissal by on their own... The algorithm for calculating compensation is given in Art. 236 of the Labor Code of the Russian Federation:

the minimum amount of the compensation payment corresponds to 1/150 of the key rate according to the Central Bank of the Russian Federation as of the date of the recorded delay;
reimbursement must be charged for each day of delay;
the countdown of overdue days starts from the day following the dismissal;
The date on which the final settlement was actually made is also payable.

It is also necessary to remember that a dismissed employee, in case of delay in payments, has the right to file a complaint against the employer with the labor inspectorate. In this case, employers and his officials may be issued fines specified in Part 6 of Art. 5.27 of the Administrative Code of the Russian Federation.

Upon termination of labor relations with an employee, the company's management is obliged not only to give his work book, but also all the sums of money due to him by law. The deadline for issuing a calculation upon dismissal is established by the Labor Code of the Russian Federation.

Calculation upon dismissal, payment terms

Article 140 of the Labor Code of the Russian Federation determines when the payment should be made wages upon dismissal. The timing depends on whether the person was at the workplace on the last day or was absent, and whether the parties have disagreements over the amount of payment.

In general cases, when leaving work, the calculation is made strictly on the day of dismissal. In this case, the rule applies - if the date of dismissal falls on a weekend or holiday, then all due payments must be done on the last working day.

In addition, there are several nuances in which the date of the final settlement may differ from the date that is entered in the work book.

Terms of calculation upon dismissal, if the employee is absent

If on the day of dismissal the employee is absent from his workplace, then there are two ways to make the final payment:

pay all the due amounts on the day of dismissal, provided that the employee receives wages to the current account, that is, by non-cash method and his personal presence is not required;
in the event that an employee receives money in cash, the final payment is issued to him no later than the next day after he has expressed a desire to receive the amounts due to him.

That is, if the employee is absent, the date of issue does not have to coincide with the day of dismissal.

In this case, the employer should have a document justifying the postponement of the final settlement. This could be:

In this case, the transfer will be legal.

Settlement after dismissal: payment terms in case of disputed amounts

If the person being dismissed and the employer have disagreements about the salary amounts, then should the calculation be issued upon dismissal? What are the deadlines for the administration of the company to meet?

On this score, Art. 140 of the Labor Code of the Russian Federation there is an explanation: on the day of dismissal, only the amount on which there is no disagreement is given to a person. All other funds are paid only when an agreement is reached between the parties or there is a court decision.

Such a transfer must also be documented: all disagreements must be made in writing.

Leave followed by dismissal: settlement period

the issue will be made on the day immediately preceding the first day of rest;
the issue is made on the last working day if there are several days left before the start of the vacation, which will be days off or holidays.

Another point that often raises questions is the dismissal on the last day of the month. The settlement period in this situation cannot in any way affect the dates of payment of the final settlement, regardless of whether it will be included in the calculation of vacation pay or not.

Upon termination of the employment relationship between the employer and the employee, the legislator prescribes to issue the final payment on the day of dismissal. At the same time, the payment of settlement upon dismissal, the timing and procedure, may vary, depending on various circumstances. All of them are stipulated in the legislation.

Terms of salary issuance in 2018

In 2018, it is forbidden to pay salaries less often than every 15 days (part 6 of article 136 of the Labor Code of the Russian Federation as amended by Federal Law No. 272 dated October 3, 2016).

Below, it is discussed in detail what terms for the issuance of wages according to the Labor Code of the Russian Federation should be set in 2018 so that the company is not fined and the workers have no questions.

Periods for issuing wages under the Labor Code of the Russian Federation in 2018

In connection with the extreme amendments to the Labor Code of the Russian Federation, the employer asks the following question: is it possible in the company to pay salaries to different employees at different periods of time?

For example, a director owns a large company that consists of various divisions. Can an enterprise pay workers from one department on the 21st and 6th, and on the 25th and 10th for others?

According to the Labor Code of the Russian Federation, the employer has the right to charge salaries and an advance payment in 2018 to employees of the same company in different periods. However, the time interval between wages and in advance is equal to 15 days, and the last day of the final settlement is the 15th day of the next month.

The Labor Code of the Russian Federation contains several points regarding this situation. And the above case falls under the rules of 2018, and in the end it does not break the law.

As a result, the head of the company must always comply with the Labor Code of the Russian Federation. According to the labor code:

salaries must be calculated by the 15th day of the next month.
the interval between the advance payment and the rest of the salary must be 15 calendar days.

Attention

Reflecting the timing of payroll in the labor contract, the director of the enterprise must indicate a specific date, and not time intervals.

If an enterprise manager plans to accrue salaries to employees on the 11th and 26th of each month, then these dates should be written in the contract. The wording “from the 8th to the 13th and from the 24th to the 29th day of each month” is unacceptable.

You cannot specify intervals instead of specific dates, because this violates paragraph 6 of Art. 136 of the Labor Code of the Russian Federation. So, having accrued 1 part of the salary on the 9th, and the other on the 28th, the head of the company will violate the Labor Code of the Russian Federation on the calculation of salaries once every 15 days, at least.

Norms and procedure for determining the timing

The Labor Code of the Russian Federation and Federal Law No. 272 of July 3, 2016 on amendments to the laws of the Russian Federation to increase the liability of employers for violations of the labor code related to payroll in 2018, regulates the procedure and periods for payment of wages.

Who sets the terms for calculating the salary?

According to the Labor Code of the Russian Federation and Federal Law No. 272, the head sets the date for the payment of salaries to employees in 2018 independently.

Where do I need to specify?

Labor contract. The employer prescribes the salary accrual periods here. He can also prescribe the periods of issue, describe in another act, and leave a link to the document in the contract;
Regulations. The head of the company must indicate the periods of payroll in the rules of the order, and in other documents leave a reference to such a provision. The fact is that the rules of procedure are followed by all employees, and the labor contract - only by a specific employee. There may be no collective agreement in the company;
Collective agreement. In this document, the head of the enterprise indicates the point in which the periods for calculating the salary are entered. In such a situation, in the employment contract, the director of the firm makes a reference to a specific provision of the collective agreement.

When paying an employee his salary, the accountant indicates the following information on the payroll:

the main part of the salary, which is accrued for a specific month;
the size and grounds of the deductions, if any;
monetary compensation, vacation pay, severance pay and etc.

Due date of advance payment in 2018

On October 3, 2017, the amendments envisaged by 272-FZ entered into force. Some amendments to the law also apply to advance payments.

In 2018, the employer should know the following nuances:

The salary must be issued to workers no later than 15 days from the date of payment of the advance;
The salary must be charged once every 15 days;
advance payment must be transferred to the worker on the 30th of the reporting month - no later than.

In 2018, in regulations the head of the company sets any date for the transfer of the advance. The main thing is that such a date should be no later than the above.

Terms of salary payment upon dismissal

In Art. 140 of the Labor Code of the Russian Federation states that the deadline for calculating wages in 2018 upon dismissal is the last day of work.

If the employee did not work on the day of dismissal, then the date of transfer of the salary is the day that follows the day of receipt of the payment request from the worker.

Late payment of salary upon dismissal for the employer is punishable.

In Art. 236 of the Labor Code of the Russian Federation established the obligation of the company, in the event of a delay in wages, to pay a worker compensation payment, which is equal to 1/300 of the current discount rate of the Central Bank of the Russian Federation (today the discount rate is 8.5%) for each delay.

If the day of salary payment falls on a weekend

In accordance with the Labor Code of the Russian Federation, wages must be calculated at least every 15 days a day, which is spelled out in the rules of the corporate work schedule and in the contract.

As a result, the day of accrual of the advance payment (for the first 15 days of the month) and the date of calculation must be spelled out in the agreement between the director of the company and the employee.

If this day is a Saturday, Sunday or a day of any holiday in the Russian Federation, the salary payment must be made before this day (part 8 of article 136 of the Labor Code of the Russian Federation).

So, the day of payment for the salary in the company is the 5th day of the month following the reporting month. In a similar situation, the August 2018 RFP should be issued to the employee on Friday, August 3, 2018. After all, August 5, 2018 is Sunday, and August 4, 2018 is Saturday.

Failure to comply with the time of salary payments

According to Art. 236 of the Labor Code of the Russian Federation, for a delay in 2018, the transfer of salary to workers entails for the employer financial responsibility.

Increasing the compensation value

According to the current Labor Code of the Russian Federation, compensation for late payment of salaries to an employee is several percent of the amounts that are not transferred to the worker on a specific day. From October 3, 2016, the amount of compensation has been increased.

Before the rise compensation payment was equal to 1/300 of the discount rate of the Central Bank of the Russian Federation for 1 day overdue.

After the increase, the compensation is equal to 1/150 of the discount rate of the Central Bank of the Russian Federation for 1 day overdue.

Increase in fines

The amount of fines for late payment of wages has increased since October 3, 2017. For 2018, the size of the penalties is reflected in the following:

What day should you pay salary after dismissal

Termination of employment at the enterprise ends with the employee's dismissal procedure. One of the most important guarantees labor rights citizens are full payroll when leaving work. In the presented material, you can find out about the timing of payment of the calculation upon dismissal under the Labor Code of the Russian Federation in 2017, as well as clarify the features of this procedure.

What is included in the calculation upon dismissal

Before establishing how many days an employee should be calculated in case of termination from him labor contract, it is necessary to clarify what kind of payments are due upon dismissal. In Art. 140 of the Labor Code of the Russian Federation regulates that on the date of termination of employment, the employee must be paid all amounts due.

Comments to Article 140 of the Labor Code of the Russian Federation allow us to establish the composition of such payments:

salary set labor agreement, including monetary remuneration for the actual time of work, allowances and compensations;
monetary compensation for the number of days of the remaining vacation;
bonuses and other payments of a one-time nature actually accrued to the employee for the performance of labor activities.

If by the internal documents of the enterprise certain payments are guaranteed to the employee for the fulfillment of the usual conditions of activity, the management cannot make an arbitrary decision to refuse to pay them.

In practice, such payments may include the amount of bonuses and other payments of one-time incentives that are paid to the organization based on the results of the calendar period (quarter, year, etc.). For objective reasons, such amounts cannot be calculated at the time of termination of the employment relationship, however, the provisions of the company's internal documents may establish the employee's right to receive them even after leaving for another job.

Terms of settlement with the employee

The payment of compensation upon termination of employment does not depend on the discretion of management or a possible dispute with the employee for compensation for the damage caused. The timing of salary payment upon dismissal is regulated by the Labor Code of the Russian Federation:

if the employee was present at the enterprise - on the last day of employment;
when the employee was absent from the workplace - no later than the next one after the submission of the claim for full payment of compensation.

Thus, under no circumstances, the management of the enterprise can delay the timing of payroll calculation, if the order to terminate the employment relationship is approved and the last day of the employee's work has come.

What is the deadline for paying the settlement after dismissal, if, during an official investigation at the enterprise, it is established that damage has been caused by the employee? In practice, the bosses often refuse to pay the calculation, offering the employee to first pay off the damage caused. However, even in this case, the timing of the calculation of the salary does not change, since the legislation establishes an important rule.

If there is a dispute between the management and the employee about the amount of monetary remuneration, an amount that is not disputed by the employer is subject to payment on the day of termination of the employment relationship.

If, in the opinion of management, it is the dismissed employee who is guilty of causing damage and is subject to one of the types of liability (for example, disciplinary reprimand and loss of bonuses), the calculation on the day of dismissal should be made minus the amount in dispute. If an employee insists on his innocence, he has the right to go to court to appeal the disciplinary punishment and restore the right to a pension.

If the employee, for objective reasons, was not present at the workplace on the day of dismissal, the payment of the full amount of the calculation should be made after receiving a written request. Such a requirement is subject to registration according to the general rules of office work, after which, no later than next day, the employee is paid all amounts of monetary remuneration due.

Violation of the terms of payment of wages upon dismissal

The delay in calculating upon dismissal of one's own free will may be caused by objective reasons, or by deliberate actions of the company's management. Even the existence of valid reasons is not a basis for extending the maximum period of final settlement with the dismissed employee.

On practice. quite often there are situations when employees are promised full payment of wage arrears after dismissal. At the same time, the management can present convincing reasons for such a delay:

lack of funding from a higher authority;
payment arrears from counterparties;
absence at work of an accountant or economist who must make a calculation.

Not a single circumstance allows the management to refuse the final settlement upon termination of the employment contract, even in the event of dismissal on guilty grounds.

Violation of the deadline for final settlement entitles the dismissed citizen to apply for the protection of the violated right to the following authorities:

state labor inspectorate;
bodies of the prosecutor's office of the Russian Federation;
judicial authorities.

Contacting the labor inspectorate or the prosecutor's office will allow you to check the actions of the company's management. In case of violations, the following measures of influence will follow:

bringing officials of the enterprise to administrative responsibility;
sending an order on the inadmissibility of violating the rights of citizens;
appeal in the interests of a citizen to the court.

In addition, citizens have the right to apply to statement of claim directly to the court. Article 392 of the Labor Code of the Russian Federation establishes the limitation period for the statute of limitations, which a citizen must meet - one year from the date the deadline payments, i.e. days of termination of employment.

The responsibility to prove compliance with the payment deadlines will rest with the defendant, as he must document all payments with his staff. If the fact of the delay is proven in court, not only the principal amount of payments will be collected in favor of the dismissed employee, but also penalties in the form of a forfeit.

Calculation of payment upon dismissal of your own free will

Any employed employee has the right to interrupt at any time labor Relations only on the basis of their own desire. The employer has no right to hinder him in this and is obliged to comply with a certain order of dismissal.

What it is

The calculation means the amount of money, which includes:

salary for the last worked period;
allowances and compensation payments due under the terms of labor and collective agreements;
bonuses and other material incentives;
compensation for all unused days of annual rest.

Let's dwell on the last component in more detail. We are talking about paid leave, which is due to each employee of the company once a year.

In this case, instead of a vacation, he receives a sum of money that is a multiple of the accumulated rest days. In addition to those due in the current year, days that have not been used before are also compensated.

If the vacation has been divided into parts, then only the unused balance is paid. A feature of rest compensation will be deduction from the estimated amount if the vacation was received in advance. Days additional vacations are also added to the calculation.

Statement

The dismissal process at the request of the employee is started by his application. The form of this document is not strictly regulated.

However, it must contain an indication of the desire to terminate the existing labor contract, and do it exactly on your own. It is not necessary to indicate the cause of its occurrence.

The application is written in the name of the head of the organization. Sometimes the regulations require you to pre-validate the document with immediate superior and the head of the personnel department.

Management has no right to prevent the dismissal of a valuable employee. However, you can significantly delay the process, for example, "losing" the application.

To prevent this from happening, it makes sense to draw up it in duplicate and transfer it officially, through the secretary or the office (general department). In this case, the first copy is endorsed and registered, and a mark is made on the second and it remains with the applicant.

Until the warning period has expired, the employee has the right to change his mind and withdraw his application. It is forbidden to mend him in this.

If, after the expiration of the officially allotted time, the document has not been revoked, an order is issued on its basis to terminate the employment relationship, that is, to dismiss.

As a rule, one of the Unified Document Forms is used for this, namely T-8. The employee must familiarize himself with the order, which is certified by his signature. A copy can be issued along with other document and cash settlement.

How to make a calculation upon dismissal of your own free will in 2018 according to the Labor Code of the Russian Federation

The accounting department calculates all payments due to the employee on the basis of the Timesheet. Only the days on which the employee was actually at his place are payable.

Or those when he retained an average earnings, for example, when passing medical examinations or training. Payroll is done as usual. All the necessary deductions are made from it, in particular, the income tax of an individual.

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The calculation of the compensation for the vacation is made according to the rules prescribed by Art. 139 of the Labor Code of the Russian Federation. For this, the average daily wage is first determined. All payments received during the previous year are summed up and sequentially divided, first by 12, and then by 29.3.

The resulting value is multiplied by the number of rest days not used before dismissal. Tax is also withheld from this amount. In a similar way the average earnings are calculated for the periods when it was retained by the employee.

Order

Retirement settlement is carried out in the same manner as a regular salary payment. In a non-cash form, funds are transferred through the bank to the employee's card.

If the remuneration in the organization is in the form of cash payments, then on the last working day the dismissed specialist receives the payment at the organization's cash desk and signs this in the statement.

Payment terms

The salary is paid, as a rule, twice a month, on certain dates. They are established by the employer independently or prescribed in a collective agreement. But the dismissal may not coincide with the appointed date.

If on this day the employee is absent from his place for any reason, then he must receive the money no later than the next working day after the presentation of the request for payment.

When making cash payments to employees, compliance with this rule is important for the employer, since there is a risk of delay in payment and punishment for this. The transfer of wages to non-cash form has greatly simplified the task for organizations.

They can instruct the bank to transfer funds any day.

Sometimes the personnel officers have difficulties with which day is considered the last. For example, if the date of dismissal falls on a weekend, the employee is on sick leave or on vacation.

If the last day of work is a day off, lawyers recommend referring to Art. 14 of the Labor Code of the Russian Federation, which says that the expiration date will be the next working day. When registering a vacation with subsequent dismissal, the calculation date will be the last day of rest.

Testing

The law establishes obligations not only for the employer, but also for his employees. In particular, they are required to comply with the deadline for notification of their upcoming dismissal.

This must be done at least two weeks before the expected date of completion of the work (Article 80 of the Labor Code of the Russian Federation). Or in three days, if the employee is still on probation (Article 71 of the Labor Code of the Russian Federation). In colloquial speech, this period is mistakenly called working off.

Such a delay is beneficial not so much to the management of the organization as to the employee himself. Until the two-week warning period is over, the application can be withdrawn at any time.

Unless the authorities have already invited another specialist to the vacating vacancy, and in writing. Withdrawal of the application suspends the dismissal process and the employment relationship continues.

At the same time, the Labor Code does not prohibit dismissal even earlier, if both parties have come to such an agreement. But in this case, the last day of work should be the day of issuing a work book and full cash settlement.

The manager alone cannot reduce the term of work; the consent of the dismissed is required.

Another case when compliance with the two-week waiting period is not necessary is leave with dismissal on its last day (Article 127 of the Labor Code of the Russian Federation). However, in this case, the employee can change his mind only before the first vacation day.

Video: What the law says

Penalties

Labor legislation establishes not only the obligation of the employer to make a full settlement with the employee at the last work, but also responsibility for violation of the terms.

According to Art. 236 of the Labor Code of the Russian Federation, an employer who has delayed payment, even for one day, is obliged to pay compensation for this. The employee has the right to receive it, regardless of whether the employer is guilty of the delay or not.

The amount of compulsory compensation is not large. For each overdue day, the employer is obliged to add 1/150 of the key rate of the Central Bank of the Russian Federation to the amount of payments, which is current at the date of the debt.

The employer is also responsible for the delay in issuing a work book. Some unscrupulous workers can take advantage of this, abusing their right and not showing up at work on the last day.

The personnel officer can protect himself by sending a written notification to the employee about the need to receive labor and calculation. Registered letter sent with a notification to the address indicated in the personal card.

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Settlement is the payment of everyone Money, due to the employee for the last period worked by him, as well as vacation pay for all unused rest time. Correct counting and timely payment are the responsibility of the employer. Violation of this rule entails financial liability, which occurs even in the absence of guilt.

Payment terms and calculation rules upon dismissal in various situations

Such an event sooner or later happens in the life of every person. Depending on the circumstances, it may or may not be pleasant, but leaving work is associated with a number of additional circumstances that you need to know about in advance and be prepared for them.

One of these points is the procedure for the final settlement of the enterprise with the quitting employee.

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The main reasons and methods of dismissal in accordance with the Labor Code of the Russian Federation

Employee initiative

One of the most common reasons for dismissal is the employee's own desire, expressed in the form of a corresponding statement, which is written by him in any form. This document is drawn up two weeks before the intended departure so that the employer has the opportunity to find a replacement for the retiring employee.

Situations are possible and actually practiced when the parties agree not to fulfill the deadline when leaving work. But if an employee wants to work these two weeks, the organization is obliged to pay for them.

Termination of an employment contract without working two weeks possible in the following cases:

admission of an employee to study;
dismissal related to retirement;
change of place of residence;
the need to care for a disabled person of the first group;
if the employer violates the requirements labor legislation.

In all these circumstances, an employee may not work for a two-week period, even if the employer insists on it.

During the period of "working off", the employee has the right to withdraw his application and continue to perform his duties.

Agreement of the parties

This method of action is chosen by the administration in order to get rid of an objectionable employee when he does not give a reason for any aggressive actions.

The head of the enterprise proactively meets with the employee and proposes an agreement that can suit both parties. As a rule, from the side of the administration follows a proposal for monetary compensation in the amount of 2-3 months' salaries.

In this case, the wording of the reason for leaving can be as in the wording of paragraph 1 of Art. 77 of the Labor Code, and under Art. 78 of the same document.

Staff reduction

This type of dismissal provides for the observance of a certain procedure, namely:

an order is issued to reduce the staffing table;
a mandatory step is to notify the employees to be laid off with an offer to them of another job at this enterprise;
message about the upcoming event of the trade union organization and the employment service;
dismissal of employees in case of disagreement with employment for the proposed positions.

The process of termination of the contract on the specified basis is directly regulated by Article 181 of the Labor Code.

Employer's initiative

Before resorting to this form of calculation, the employer will offer the employee to leave on his own initiative, allegedly not wanting to spoil the work book with an unfavorable entry. However, the latter does not seem to be an easy task. Let's consider several options for such actions.

Dismissal for non-compliance with the requirements for the position. For this, an attestation commission is created, usually headed by a deputy head. The commission may include an employee of the personnel department and the head of the dismissed employee. The person being certified is given a task corresponding to his competence in the position. Based on the results of the execution, a protocol is drawn up, which can serve as a basis for dismissal. If the complexity of the assignment is overestimated or simply unrealistic to perform, it can be challenged in the labor inspectorate or in court.

Failure to fulfill obligations under an employment contract. The peculiarity is that such an offense must be repeated and without good reason. In this case, the multiple violations must be confirmed by previous punishments in the form of reprimands or remarks. The punishment should be identical to the severity of the offense; it is unacceptable to endure it for minor offenses. In accordance with Article 193 of the Labor Code, an explanatory note must be requested from the perpetrator for each case of misconduct with the imposition of a penalty.

Dismissal for absenteeism or lateness. It is regulated by clause 6 of Art. 181 TC. Absence during a full shift can be considered absenteeism if no supporting documents are provided, which may be: sick leave, certificate of execution of state obligations, as well as other similar documents. In the absence of such, a written explanation must be written on the fact of the violation, indicating the reasons. Whether to recognize the circumstances as justified is the competence of the enterprise management. Late is considered not to be at work for more than 4 hours during the work shift.

Dismissal can be applied if violations were of a repeated nature, documented.

Embezzlement or embezzlement of property. The rules of application are described in clause 6 of article 181 of the Labor Code. Dismissal for such a reason requires a court order or an authorized person authorized to do so. Thus, there is a need for an investigation. Usually, the culprit is often asked to leave voluntarily by writing a statement. After all, such a fact can adversely affect the reputation of both the enterprise and the culprit. The final decision is up to the employee.

Loss of trust. They are applied to officials who are financially responsible if their actions are regarded as harmful or risky for the preservation of the organization's property. These circumstances do not happen arbitrarily, any case must be documented. Unsounding acts can be performed and not in connection with the implementation job responsibilities... The limitation period for such violations cannot be more than one year.

Clause 181 of the Labor Code provides for a number of other situations that may become a reason for dismissal on the initiative of the administration of the enterprise. In addition, circumstances that are not specified in the Labor Code of the Russian Federation, if they are spelled out in an employment agreement, may also serve as grounds.

How to correctly make accruals to an employee upon dismissal

Outgoing worker must be paid:

compensating payments for vacation days due to him that have not been used for the current year, the period is calculated from the date of employment (not a calendar year). If there are no part-time vacations for previous years, compensation payments are also charged on them;
severance pay;
accrual of average monthly earnings until employment at another place;
dismissal compensation, if provided by the contract.

When an employee used vacation for the current year before dismissal, the previously paid vacation pay is deducted by the amount of the reused days.

Calculation of personal income tax when calculating compensation related to dismissal

Article 217 is devoted to this type of taxation. tax code, namely the 23rd article. It stipulates that no types of compensation are subject to personal income tax.

There is a proviso that all types of compensation are not levied, with the exception of that for unused vacation.

What payments are due to an employee upon dismissal is described in the following video:

The procedure for calculating compensation

The basis for calculating compensating payments is the employee's average daily salary. It is calculated based on the money paid, divided by the number of days worked. In this case, not only the salary amounts are taken into account, but also all bonuses, allowances and other payments stipulated under the contract. Average daily earnings are multiplied by the number of unused vacation days.

All taxes are paid from the accrued amount and deductions are made to funds.

Upon termination of the employment contract on the initiative of the enterprise, the employee is charged severance pay in the amount of earnings for two weeks or for a month.

Payment terms

These include:

payment for hours worked for the current month;
compensation payments for non-part time vacation;
severance payments to those to whom they are entitled.

In case of violation of the procedure for payment of calculation upon dismissal, the payer may be charged a fine in the amount corresponding to the refinancing rate of the Central Bank of the Russian Federation.

In this case, all taxes must be charged on the amount of compensation for the vacation.

Severance pay and the remaining average monthly personal income tax are not taxed and contributions to funds are not made.

Calculation note on dismissal accruals

This document is drawn up according to the approved T-61 form. The front side is filled in by the personnel department of the enterprise, indicating all of its registration and bank details.

The reverse side of the form must be filled out by an accounting employee with detailed notes on accruals and an indication of the total amount. Signed by the head of the personnel department and the chief accountant of the enterprise.

The note is the basis for the payment of the estimated amounts along with the order to dismiss the employee.

Sample note-calculation upon dismissal

Liability for late payments

As mentioned above, the calculated dismissed is issued on the day of dismissal. For compliance with the payment deadline, the enterprise bears material responsibility for the amount of 1/300 of the Central Bank's refinancing rate for each day of delay.

If there is a delay in settlement, you need to contact the labor inspectorate with a statement of any form. The inspector of this service will issue an order to complete the calculation and monitor its execution.

In case of failure to comply with the order of the labor inspector, you can turn to the court, which, most likely, will be on the side of the plaintiff and claim the due amount from the defendant.

The timing of the calculation upon dismissal is described in the following video:

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

What is calculation

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

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

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

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

When settlement is made upon dismissal

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

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

If the employee has a day off

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

If the administration has a day off

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

When to pay taxes upon dismissal of an employee

All payments made as part of the calculation:

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

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

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

Liability for delay

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

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

In addition, in some cases, officials are criminally liable.

The procedure for dismissing an employee, regardless of the reasons, is strictly regulated by labor legislation. One of the main requirements for the employer in this case is compliance with the terms of payment of wages upon dismissal. The article will also consider the issue of illegal dismissal, as well as where in such a situation you should contact.

Note! An application for termination of an employment contract on the initiative of an employee is submitted to the employer two weeks before the date of dismissal.

An exception is dismissal within probationary period and in temporary work. In this case, the deadline for submitting the application is three days before the dismissal.

When should you pay salary upon dismissal

The timing of settlement with an employee upon termination of employment is specified in article 140 of the Labor Code of the Russian Federation. It states that all funds due to the employee must be paid to him on the day of dismissal. On this date, the employee is paid:

salary for the current period;
compensation for unused vacation;
severance pay if dismissal occurs due to staff reduction or liquidation of the enterprise;
additional compensations, if they are provided for by a collective or labor agreement.

Also in Art. 140 indicates when the salary is paid upon dismissal if the employee was absent from the workplace on the last day. The employer is obliged to settle with him no later than the next day after the employee's requirements.

If there is a disagreement between the parties, on the day of dismissal, funds are paid that are not the subject of a dispute between the employee and the employer.

Employer's liability for late settlement

Labor legislation provides for penalties for employers who violate the terms of settlement with a quitting employee. So, in Art. 236 of the Labor Code of the Russian Federation indicates that in case of delay in payments, the employer is obliged to additionally pay the employee a penalty. Its size is determined by multiplying one hundred and fiftieth of the Central Bank's refinancing rate by the amount owed.

The penalty is calculated in this amount for each day of delay from the next day after the employer had to pay off the retired employee. If the payments were made in part, then the penalties are calculated solely on the amount owed. The amount of the penalty specified in the Labor Code of the Russian Federation is the minimum. It can be increased in a specific organization, which should be indicated in the collective agreement. It is prohibited to reduce the amount of the penalty.

If there are disputes with the employer about the payment of wages, he must still pay the amount that is not contested at the appointed time (Article 140 of the Labor Code of the Russian Federation). Delay in payment is considered an administrative violation, in which a fine is levied for each day of delay.

Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for an employer who violates the term of payment with an employee upon dismissal, an administrative penalty. It is expressed as a fine in the amount of:

from twenty five to thirty thousand rubles - for officials of the organization;
from ten to thirty thousand for private entrepreneurs;
fifty - one hundred thousand for legal entities.

The punishment for the employer in such a situation is also provided for by Art. 145.1 of the Criminal Code of the Russian Federation. Criminal liability may be incurred individual- Head of the organization. If there is a partial debt for a three-month period or a full one for two months, he may be punished with a fine of up to five hundred thousand rubles and imprisonment up to five years. Criminal liability is possible only if the selfish goal of the manager is proved, which led to untimely settlement with the employee upon dismissal.

To protect their rights, a resigned employee must contact:

to the labor inspectorate within three months from the date of the violation;
to court - no later than one month from the date of the violation.

Details about payments upon dismissal are described in the video

What dismissal is considered illegal

Disputes between the employee and the employer also arise over the circumstances of the dismissal itself. All legitimate reasons for the early termination of employment are reflected in Art. 77-84 of the Labor Code of the Russian Federation. All other circumstances of the employee's dismissal are considered illegal. For example, the following situations will be a violation of the law:

Some facts

Most often, the stake is placed on proof of the absence of a certain document or action on the part of the employer, or a serious violation of the procedure. It must be remembered that a claim can be filed only within 1 month from the time the order was issued or the day the work book was handed over to the employee. The consideration of the case also takes place within 1 month.

Inconsistency of the actual reason for dismissal with the one indicated in the work book. For example, an organization needs to cut staff, and employees are forced to write a letter of resignation of their own free will.
Dismissal of an employee who is on sick leave or on vacation, including childcare.
Dismissal of a pregnant woman or mother (father) -lone to reduce staff. This is only permissible if the company is completely liquidated, etc.
An employee who believes that he was fired in violation of labor laws should contact:
To the state labor inspectorate. Upon request, the inspector will check and make a decision. If fact illegal dismissal is proven, then the employer will be obliged to reinstate the employee and pay him monetary compensation... The term for appealing against dismissal from work in the state inspection is three months from the date of illegal dismissal.
To the court at the employer's location. The term for appealing the dismissal in court is 1 month.

Also, on the fact of illegal dismissal, the injured person has the right to apply to the prosecutor's office. If there is sufficient evidence, the case will also go to court.

Any employee who is employed has the right to terminate employment at any time only on the basis of his own free will. The employer has no right to hinder him in this and is obliged to comply with a certain order of dismissal.

What it is

The calculation means the amount of money, which includes:

salary for the last worked period;
allowances and compensation payments due under the terms of labor and collective agreements;
bonuses and other material incentives;
compensation for all unused days of annual rest.

Let's dwell on the last component in more detail. We are talking about paid leave, which is due to each employee of the company once a year.

The procedure for rest is established by the vacation schedule, the adherence to which is equally obligatory for all parties to the employment relationship. Accordingly, by the time of dismissal, the employee may not have time to rest.

If the vacation has been divided into parts, then only the unused balance is paid. A feature of rest compensation will be deduction from the estimated amount if the vacation was received in advance. Additional vacation days are also added to the calculation.

Statement

The dismissal process at the request of the employee is started by his application. The form of this document is not strictly regulated.

However, it must contain an indication of the desire to terminate the existing employment contract, and to do this precisely at its own request. It is not necessary to indicate the cause of its occurrence.

The application is written in the name of the head of the organization. Sometimes the regulations require you to pre-certify the document with the immediate superior and the head of the personnel department.

Management has no right to prevent the dismissal of a valuable employee. However, you can significantly delay the process, for example, "losing" the application.

Until the warning period has expired, the employee has the right to change his mind and withdraw his application. It is forbidden to mend him in this.

If, after the expiration of the officially allotted time, the document has not been revoked, an order is issued on its basis to terminate the employment relationship, that is, to dismiss.

How to make a calculation upon dismissal of your own free will in 2019 according to the Labor Code of the Russian Federation

The accounting department calculates all payments due to the employee on the basis of the Timesheet. Only the days on which the employee was actually at his place are payable.

A certificate of all accruals made in the form of 2-NDFL is issued together with a work book.

The resulting value is multiplied by the number of rest days not used before dismissal. Tax is also withheld from this amount. In a similar way, the average earnings are calculated for the periods when it was retained by the employee.

Order

Retirement settlement is carried out in the same manner as a regular salary payment. In a non-cash form, funds are transferred through the bank to the employee's card.

If the remuneration in the organization is in the form of cash payments, then on the last working day the dismissed specialist receives the payment at the organization's cash desk and signs this in the statement.

Payment terms

Therefore, different rules apply for settlement payments. All payments are made on the day of dismissal. This is directly stated in Art. 140 of the Labor Code of the Russian Federation.

If on this day the employee is absent from his place for any reason, then he must receive the money no later than the next working day after the presentation of the request for payment.

They can instruct the bank to transfer funds any day.

Sometimes the personnel officers have difficulties with which day is considered the last. For example, if the date of dismissal falls on a weekend, the employee is on sick leave or on vacation.

Testing

The law establishes obligations not only for the employer, but also for his employees. In particular, they are required to comply with the deadline for notification of their upcoming dismissal.

This must be done at least two weeks before the expected date of completion of the work (Article 80 of the Labor Code of the Russian Federation). Or in three days, if the employee is still on probation (Article 71 of the Labor Code of the Russian Federation). In colloquial speech, this period is mistakenly called working off.

Such a delay is beneficial not so much to the management of the organization as to the employee himself. Until the two-week warning period is over, the application can be withdrawn at any time.

At the same time, the Labor Code does not prohibit dismissal even earlier, if both parties have come to such an agreement. But in this case, the last day of work should be the day of issuing a work book and full cash settlement.

The manager alone cannot reduce the term of work; the consent of the dismissed is required.

In addition, rest days compensation will not be included in the calculation. Instead, as expected, vacation pay will be paid before the start of the vacation (Article 136 of the Labor Code of the Russian Federation).

Video: What the law says

Penalties

Labor legislation establishes not only the obligation of the employer to make a full settlement with the employee at the last work, but also responsibility for violation of the terms.

According to Art. 236 of the Labor Code of the Russian Federation, an employer who has delayed payment, even for one day, is obliged to pay compensation for this. The employee has the right to receive it, regardless of whether the employer is guilty of the delay or not.

Today it is 5 rubles daily for every 10,000 debt. However, if the employee, who did not receive the payment on time, goes to court, then he may also demand compensation for moral damage, and these are completely different amounts.

The employer is also responsible for the delay in issuing a work book. Some unscrupulous workers can take advantage of this, abusing their right and not showing up at work on the last day.

The personnel officer can protect himself by sending a written notification to the employee about the need to receive labor and calculation. A registered letter with notification is sent to the address indicated in the personal card.

Calculation is the payment of all money owed to an employee for the last period worked by him, as well as vacation pay for all unused rest time. Correct counting and timely payment are the responsibility of the employer. Violation of this rule entails financial liability, which occurs even in the absence of guilt.