How money is calculated upon dismissal. The procedure and examples of settlement with an employee upon dismissal of their own free will

How to determine the amount of the final settlement upon dismissal of an employee (for example)

Ivanov, an employee of the organization, wrote a letter of resignation of his own free will on July 18, 2011. On the last day of work of the resigning employee, i.e. On July 18, the organization must give Ivanov all the payments due to him upon dismissal.

Calculation said paymentsis made in accordance with Form No. T-61 “Note-calculation upon termination (cancellation) of an employment contract with an employee (at excitement)".

In the organisation pay wages 2 times a month in the following order:

20th day of the current month - for the 1st half of the same month (advance payment);

On the 5th day of the next month - for the 2nd half of the previous month.

Ivanov resigns 18 JulI. Therefore, upon dismissal, he must pay wages for the periodfrom July 1st to July 18th i inclusive.

Let's produce p Calculation of Ivanovaz's salary July to the day of dismissal (see table 1). calculated sum mu earnings in the amount of salary, as well asdistrict coefficientand the district percentage allowance reflectin the Note-calculation in the section "Calculation of payments"in columns 10 and 11 (see table 4).

In addition to Ivanov's salarycompensation for unused vacation must be paid. Durationannual leave is 36calendar days. swede information about Ivanov usedvacations are contained in his personal accountmouth (form No. T-2). An extract from this card is shown in Table 2.

On the day of Ivanov's dismissal do not use al vacation for the period from 04/12/2011 to 18.07 .2011, that is, for 3 full calendar months.

Calculate the number of unused calendar days of vacation , for which Ivanovcompensation should be paid:36 days : 12 months x 3 months = 9 days

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days) (Article 139 of the Labor Code of the Russian Federation).Settlement period for calculating compensation for unused vacationIvanov is the period from July 2010 to June 2011 Ivanov's total earnings for the specified period amounted to 134,400 rubles.

R asche a long period worked out by Ivanovcompletely, and there are no periods in it that should be excluded from it in accordance with paragraph 5 of the Procedure for calculating the average wage (approved by the Resolution of the Rulerof the Government of the Russian Federation of December 24, 2007 No. 922), thereforeaverage daily wage to payholiday compensation is calculated as follows: 134,400 rubles. : 12 months : 29.4 = 380.95 rub.

Accordingly, the amount of compensation for unused vacation,to be paid to Ivanov, will be: RUB 380.95 x 9 days = 3428.55 rub.

T Now let's transfer the receivedthe results in the Note-calculation in the section "Calculation of vacation pay" and fill in columns 1-9(see table 3) . To fill in column 4the number of calendar days of the billing period is calculated as follows: 29.4 days. x 12 months = 352.8 days

We will transfer the amount for the vacation from column 9 to column 12 and complete the completion of the section "Calculation of payments"(table 4) :

1) calculate the total amount of accrued payments: column 13 = column 10 + column 11 + column 12;

2) we will withhold personal income tax (PIT) from the accrued amount: 9,828.55 rubles. x 13% \u003d 1,278 rubles. Attention: personal income tax is calculated only in whole rubles. Reflect the amount received in column 14;

3) Ivanov has no other deductions, except for personal income tax. Therefore, in column 16 we will transfer the indicator from column 14;

4) wages in the organization for the 2nd half of the month are issued on the 5th day of the next month. Consequently, the organization has no debt to Ivanov for the payment of wages, therefore, a dash is placed in column 17;

5) advance payment (salary for the 1st half of the month) is issued in the organization on the 20th day. Consequently, Ivanov, who is resigning on the 18th, did not receive an advance, therefore a dash is also put in column 18;

6) determine the amount to be paid: column 19 = column 13 - column 16.

Table 1

table 2

Table 3

Table 4

The dismissal is always accompanied by the payment of wages for the fully worked time and compensation for the leave due to the employee (Article 127 of the Labor Code of the Russian Federation).

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The legislation in this case clearly dictates the timing of payments: on the day of dismissal, all settlements with the employee must be completed, except for cases when the employee did not go to work that day. Here, the calculation is carried out on the next day after his appeal to the enterprise.

Compensation must be paid regardless of the reason for dismissal: by agreement of the parties, in the order of transfer, for absenteeism or at their own request. They do not calculate this type of payment only if the vacation on the day of dismissal is fully used.

How to correctly calculate vacation pay upon dismissal

The main condition for the production of the final settlement is the presence in the accounting department of the order of the personnel department of the enterprise on the dismissal of the employee. Depending on the reason for the termination of the employment relationship, the basis for creating an order is the statement of the employee or the order of the head.

The following information is required to fill in the order:

• on the number of days of the next unused vacation;
• about unnecessarily used and deductible vacation days;
• articles of the Labor Code when issuing a dismissal order - 114,121,127,137 require strict compliance with the requirements contained therein.

Vacation compensation video

Formula for calculating days and amount of compensation

Vacation is provided annually to all employees of the enterprise (Article 114 of the Labor Code of the Russian Federation). For a fully worked year, paid leave is provided in the amount of 28 calendar days. This amount is considered calculated when calculating compensation payments.

If the employee did not use the next vacation, compensation is accrued for 28 days, if the period for which vacation pay is supposed to be calculated is less than a year, then the number of days of vacation due is calculated proportionally.

Calculation of calendar days of the rest of the vacation

For example: an employee has not used vacation for 6 months 18 days. Determine the number of paid days using the formula:
Number of days = 28: 12 ˟ 7 = 16.31 days, where
28 - the number of days of the next vacation per year,
12 months in a year;
7 - the number of months of unused vacation.

To determine the number of months, arithmetic rules are used when rounding days. More than half of the month in the example is rounded up to the full, and vice versa, less is discarded.

Calculation of monetary compensation

It is carried out by calculation of the average salary for the last calendar year and the average daily earnings, which is determined by the formula:

Average daily earnings \u003d FROM annual: 12: 29.3,

FROM annual - accrued wages for the last 12 months,
12 - number of months in a year,
29.3 - the average monthly number of calendar days accepted for official calculations.

Important! Until 04/02/2014, calculations were made from the number of 29.4 days, changes in the meter were recorded from st. 139 of the Labor Code of the Russian Federation.

Not all payments are included in the salary for calculating compensation or vacation pay.

So, payments are not taken into account if the employee:

• worked with the preservation of average earnings (business trip, production necessity, etc.);
• received sick leave payments due to illness or pregnancy and childbirth;
• did not work due to various reasons through no fault of his own. Compensation payments are calculated according to the formula:

The amount of compensation payments \u003d average daily earnings ˟ number of vacation days.

If the resigning employee has no earnings

In this case, the reasons for the situation should be considered. If the last year the employee received an average monthly salary (this happens during long business trips, after a decree or parental leave), then the calculation is made from the salary, taking into account all types of accruals and bonuses accepted by the tariff agreement approved at the enterprise.

If wages were paid at the enterprise according to the so-called gray schemes, and were not documented, then there can be no talk of an official calculation of the rest of the vacation.

Overpaid compensation

You should be especially careful when calculating vacation pay with subsequent dismissal. Practice shows that it is in these cases that a large number of errors are made.

If an employee quits before the expiration of the period for which he has already received vacation, then the company has the right to withhold the amount of excessively accrued and paid vacation pay (Article 137 of the Labor Code of the Russian Federation).

But if compensation is incorrectly calculated by mistake of the company's personnel (personnel officer or accountant) and this is subsequently found out, the guilty persons are subject to recovery.

Does the length of time matter?

The period of time worked is of no small importance:

• more than 11 months - calculation of employee compensation is made for every full 11 months.
• up to 1 month - the accrual of compensation payments will occur if the employee has worked for more than a half month. In this days, unused vacation days are accrued as for one full month.
• from 1 to 11 months. An employee who has worked 11 months is entitled to a full compensation calculation. If the period of work varies from 1 to 11 months, a proportional calculation is made.

There are exceptions - according to the adopted Rules of April 30, 1930 N 169, employees who have worked from 5.5 to 11 months are charged compensation payments in full if the reason for dismissal was:

• liquidation of the enterprise;
• entering military service;
• transfer to another job and in some other cases.

For unused additional leave

Personnel officers and company executives usually do not welcome the desire of employees to ignore the next vacation, but sometimes it happens that unused vacations are collected over several years. The employer's claims that the right to previous holidays has been lost are unfounded.

It is legally established that compensation must be paid for all unused vacations of absolutely all employees. At the same time, it does not matter whether they work under a fixed-term employment contract, are on probation, or are external part-time workers.

For unused additional leave, which is established in addition to the main one by the adopted tariff agreements, in many companies compensation is accrued according to the general rule and is not divided into main and additional.

For example,

• if the company has established an additional vacation of 5 days for employees of certain positions, then 33 days (28 + 5) will be considered the settlement period for compensation;
• if there was a vacation at your own expense within 14 days, then compensation is calculated based on the hours worked + 14;
• If leave without maintenance is more than 14 days, then compensation is calculated for a smaller number of days, since they are excluded from the calendar number of days of the month on which they fall.

Compensation for vacation upon dismissal in accounting

Taxation and accrual of insurance premiums, including personal income tax and the Social Insurance Fund, for compensation payments takes place in the usual manner. Consider the reflection of operations in accounting using example No. 1.

The employee, having worked for 9 full months from March 11 to December 16, 2013, leaves. The salary is 17,000 rubles per month.
Vacation days = 28: 12 ˟ 9= 21
The billing period is January - August, we will calculate the salary:
Period Payroll Amount
March 17000/20˟15=12750 12750
April-November 17000˟8=136000 136000
Total 148750

Average daily earnings \u003d 148750: (8 ˟ 29.3 + (29.3 / 31˟21) \u003d 148750: (234.4 + 19.84) \u003d 585.08 rubles
Compensation amount \u003d 585.08 ˟ 21 \u003d 12286.68 rubles
The salary for 11 working days of December was 17000/22*11=8500 rubles.

The accounting records the following transactions:
Dt 20 Kt 70 - 8500 rubles. payroll;
Dt 20 Kt 70 - 12286.68 rubles. calculation of compensation payments;
Dt 20 Kt 69.1 - 41.57 rubles. ((8500+12286.68) ˟ 0.2%)) accrual of premiums for occupational injury insurance;
Dt 20 Kt 69.1 - 602.81 rubles. ((8500+12286.68) ˟ 2.9%)) FSS contributions;
Dt 20 Kt 69.2 - 4573.07 rubles. ((8500+12286.68) ˟ 22%)) contributions to the FIU are accrued;
Dt 20 Kt 69.3 - 1060.12 rubles. ((8500+12286.68) ˟ 5.1%)) contributions to the FFOMS were accrued;
Dt 70 Kt 68 “Calculations for personal income tax” - 2702.27 rubles. ((8500+12286.68) * 13%)) personal income tax withheld;
Dt 70 Kt 50 - 18084.41 rubles. ((8500+12286.68) ˟ 5.1%)) wages and compensation payments were issued from the cash desk.

The procedure for calculating compensation for unused vacation

Calculation example No. 2.
Employee Ivanov is leaving on March 25, 2019. The last time he was on vacation was from December 1 to December 28, 2011, i.e. the vacation was not used for more than 2 years. The settlement year is from March 1, 2013 to February 28, 2019.

Let's define the quantity:

• months of unused vacation for 2012 -12 months, 2013 - 12 months, for 2019 - 2 months 25 days 26 months 25 days = 27 months;
• days of due compensation – 28:12˟27= 63 days

The salary from January 2012 to June 2013 was 18,000 rubles, from July - 20,000 rubles. Provided that there were no other payments taken into account in the calculation, applying the formula, we get:

The termination of labor relations is accompanied by the payment of wages for the days worked, compensation payments for the non-use of vacation. Depending on the reason for the dismissal, a severance pay is issued, the average monthly salary is maintained.

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Dismissal is issued on the basis of Chapter 13 of the Labor Code of the Russian Federation, in particular Article 81. It is issued by order for the enterprise on the form T-8, on its basis an entry is made in a personal card, personal account, work book.

How is it produced?

To carry out the final settlement with an employee who leaves for any reason, the rules and remuneration system used in the organization and enshrined in the employment contract with the employee, the collective agreement, separate norms governing remuneration, local acts approved by the enterprise are applied. Moreover, the calculations take into account the last working day of the employee.

Calculation of average monthly earnings

For an employee upon dismissal, in accordance with a regulatory document called Procedure No. 100, the calculation of average earnings upon dismissal is calculated from the calculation of payments made over the last two calendar months that the employee worked before writing the application.

To calculate the average wage in accordance with the instructions of Article 139 of the Labor Code, all types of payments approved in the wage systems, established by local acts, which are used by the employer, regardless of their source, are used.

These include:

• allowances, for example, for labor participation;
• bonuses assigned in accordance with the regulation on bonuses to employees.

The average monthly wage is defined as the product of the number of days in a time period, due pay, and average daily earnings. The calculations do not take into account payments related to social benefits, such as material assistance, sick leave payments, compensation paid for food, travel, rest.

For the billing period, when the premium is accrued for a period of more than 12 months, the amount of the monthly payment is accepted. If it is accrued at the end of the year and entered the billing period, then accounting is kept regardless of time. For example, if the employee was on vacation in March, and the bonus for the past year was accrued in April, then it is necessary to make additional vacation pay. If the period included in the calculation is not fully worked out, then the actually worked time is entered into the calculation.

Calculation upon dismissal of one's own free will

With the employee on the last working day, it is necessary to make the final settlement, paying him all the payments due to him.

Calculation means making payments:

• due nominal wages for the performance of assigned duties;
• compensation for unused rest time by the employee, established by law;
• funds provided for by the collective agreement;
• other accruals specified in the employment contract, for example, severance pay.

With the advance use of labor leave, the paid vacation pay is recalculated, so it is possible to deduct it from the accrued for the final calculation of wages. If the employee was not present at work on the day of dismissal because of which he did not receive the calculation, then he has the right to receive it on any other day after applying. According to the norms, the money must be paid the next day.

According to the regulations, an employee can quit during the period of stay at his own request, for which he must write an application. At the same time, he is not obliged to go to work, and the employer is deprived of the right to withdraw from vacation, referring to the application.

The day of dismissal (when he is paid and given a work book) is considered:

• when submitting an application at the end of the vacation - the last working day corresponds to the first working day after returning to work from vacation;
• when submitting an application before going on vacation, the content of which is a request to grant labor leave with subsequent release from work - the previous day before the start of the vacation is taken as the last working day.

The employee has the right to apply for termination of employment at his own request, while being treated. Sometimes the day of dismissal, agreed before the onset of illness, may fall into the period of treatment due to his illness.

The employer in this situation draws up a dismissal on the day that the employee has established, despite the fact that the employee is on sick leave. He does not have the right to independently change the date of dismissal, except for the case when the employee takes back his application. His duties include the production of the final settlement on the agreed day, for which he issues an order. In it, he notes that the employee is absent, there is no way to familiarize him with the order.

The employee can collect the work book after recovery, but the employer can mail the book if the employee so wishes.

Payments are made at his first request, however, no later than the next day after the request. The sick leave benefit is paid within 10 working days counted from the date of the sick leave.

Calculation of vacation upon dismissal

All standards for granting labor leave, making payments for it are regulated by Article 127 of the Labor Code. According to its standards, upon termination of labor relations with an employee in the current year, he is paid a monetary reward for unused labor leave.

Moreover, if he should be compensated for all the holidays due, which he did not use over the past years.

Payments of funds can be replaced by the provision of vacations, that is, actual days are credited to him in proportion to the days that he did not use. The day of dismissal in this case is postponed to the end date of the days provided.

According to the provisions of the law, the calculation of compensation upon dismissal is made for the full unused vacation or for the number of days due to him. Typically, annual basic leave, which is payable, is provided to employees for a duration of 28 calendar days. For a minor employee, it is increased to 31 calendar days in accordance with the instructions of Articles 115 and 267.

When concluding an employment contract with an employee for a period of up to two months, in accordance with Article 291, remuneration is paid, calculated at the rate of 2 working days for one month of work, or leave is provided, which must be paid on a mandatory basis. This type does not apply to annual leave, it is individual.

According to the same rule, a calculation is made for a minor employee hired for a period of up to 2 months. For the calculation, it is necessary to determine the unused days provided for vacation.

Note settlement upon dismissal form t 61

All types of settlements made from employees upon termination of employment relations are carried out on a special form in the form No. T-61, which contains the settlement upon termination of the employment contract with the employee. It is compiled by the inspector of the personnel department or an authorized person. The accounting officer calculates the due wages.

It is filled according to certain rules. Information on the main page:

• company details;
• about the employee, position;
• on the terms of the current employment contract;
• date of employment, day of dismissal.

The calculation for unused vacation takes into account all payments made, including bonuses and established allowances, with the exception of uniform payments. The note reflects all types of calculations made.

In its separate columns are entered:

• in the third, the total amount of the assigned payments is set, which is accrued to the employee for the entire billing period in accordance with the calculated average earnings and the conditions of labor earnings;
• the fourth records the number of days that the employee has worked;
• the fifth is the number of hours of the billing period. The number of hours for unused vacation includes the total number of working hours.

From the total accrued amount, deductions are made, specified in Article 137, Chapter 39 of the Code, including those noted at the initiative of the employer.

Moreover, the total amount of deductions noted by the employee should not exceed 20% of the salary due to him in accordance with the provisions of Article 138, minus income tax.

On the basis of the executive document, the total amount of deductions should be no more than 50 % .

When collecting the following funds, the amount of deductions should not exceed 70%:

• who have not reached the age of majority;
• for compensation for harm caused by the employer to the health of the employee;
• for covering damages to persons who have lost their breadwinner due to his death;
• for compensation for damages resulting from the crime committed.

When tax deductions are made in accordance with the income of individuals, deductions for the employee, his minor children are made for the current month, regardless of the hours worked. The funds transferred on account of taxes are drawn up in a certificate on a unified form of the personal income tax form-2.

To recover the balance of deductions, it is necessary to draw up a writ of execution, specify the place of future work and send it. If necessary, he can send it to the bailiff at his permanent residence. If the employee did not work until the end of the working year, but used the annual leave, then the amounts are withheld from him for the days that he did not work when using the leave.

Responsibility for delay in settlement

The employer, in order to make a full settlement with the employee, is obliged to comply with the procedure that is regulated by the Labor Code. To comply with the rules, he gives him documents and makes payments.

The resigning employee is given the following documents:

• work book,
• at his request, a certificate of accrual of wages necessary for the calculation of benefits,
• a copy of the hiring and dismissal order,
• a copy of the certificate of payment of insurance premiums.

Copies are provided upon application to the employee, which he sets out in writing.

Consequences of non-compliance

The employer is obliged, in accordance with the instructions of Article 77 of the Labor Code of the Russian Federation, to pay the appropriate funds to the employee on the last day of work or no later than the next day when he requested them, as noted in Article 140.

Often, employers violate legislative acts by making untimely settlements with an employee upon dismissal, when he leaves his job for any reason.

For violations, the employer is held liable:

• disciplinary;
• material;
• administrative;
• criminal.

If the employer did not make payments on time, then he must pay them with interest. Moreover, their size should be no less than one three hundredth of the refinancing rate of the Central Committee of the Russian Federation, which is in force at the given time from funds not paid in due time. The procedure for calculating accruals does not provide for the need to divide it by the number of days in a year. Accruals are made for each overdue day, as set out in article 236 of the code.

Termination of an employment contract with an employee is always associated with a number of mandatory procedures for the management of the enterprise, and first of all, it entails the need to make a settlement upon dismissal. At the same time, the final amount should reflect not only wages for the days worked by the employee, but also compensation payments, including for unused vacation. In addition, depending on the reason for the dismissal, the employee may be paid severance pay when calculating.

The Labor Code of the Russian Federation provides that in some cases the employer must transfer additional payments to the employee upon dismissal. According to Art. 178, severance pay is paid in the event of:

• liquidation of the enterprise;
• layoffs;
• the employee's disagreement to continue working in the event of a significant change in working conditions, transfer to another position or to an enterprise located in another area;
• conscription of an employee into the army or his transition to an alternative service;
• inability to continue work for health reasons.

The amount of severance pay depends on the reason for which the employee was fired, and can range from 2 weeks' wages to two (and sometimes three) months. If the employee was not paid upon dismissal or the amount due to him was not paid in full, this may entail bringing the employer to liability. The employee has the right to go to court and demand not only the amount due to him, but also compensation for its retention (Article 236 of the Labor Code of the Russian Federation).

This procedure requires additional costs associated with the conduct of the trial. If it is proved that the calculation upon dismissal was not paid on time due to the fault of the employer, then he will bear not only material liability, but may also be brought to administrative or criminal liability. However, the decision of the issue through the court is a rather lengthy procedure. Therefore, it is better to resolve the question in advance: “How to get settlement after dismissal?”.

Retirement payouts

The termination of employment relations between the employee and the employer provides for the production of a full settlement between them. The amount of transfers depends primarily on the article under which the dismissal occurs and whether it provides for the payment of compensation. In general, an employee can count on:

• payment for actually worked days for the current reporting period;
• recalculation for unused vacation days for the entire period of work;
• severance pay (if in this situation it is provided).

When accruing settlements, wages are taken into account upon dismissal, together with all allowances due to the employee.

The legislation establishes strict requirements regarding the procedure for paying the calculation upon dismissal, as well as the time frame in which the company must transfer the funds due to the employee. In accordance with Art. 84.1 and Art. 140 of the Labor Code of the Russian Federation, a full settlement with a dismissed employee must be made on his last working day. If, for some reason, the employee did not work on the day of settlement, then payment after dismissal is made no later than the next day from the moment the request for settlement is received from him.

In accordance with Art. 236 of the Labor Code of the Russian Federation, if the employer violates the terms for paying wages, including when an employee is dismissed, he is liable in the form of monetary compensation for each day of delay. It should be noted that the employee, when applying to the court, also has the right to demand that the amount of debt be indexed according to the current inflation rate.

In addition, the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. In accordance with it, an individual entrepreneur or an official who is guilty of violating the terms of calculation upon dismissal will receive a fine of up to 5 thousand rubles. For legal entities, the amount is more significant - from 30 to 50 thousand rubles. In case of repeated violation, an increase in the amount of the fine or a ban on employment in a managerial position is provided. To bring the employer to administrative responsibility, the employee must contact the GIT department operating in the territory where the enterprise is located.

In especially severe cases, with a long delay in wages (from 3 months if part of it is not paid and from 2 months if the entire amount is withheld), the employer may be held criminally liable in accordance with Art. 145.1 of the Criminal Code of the Russian Federation. At the same time, a fine may be imposed on him with a ban on holding leadership positions, involvement in public works or imprisonment for up to 3 years.

It is important to take into account that criminal liability provides for the presence of mercenary intent in withholding wages. Therefore, a person can be involved in it only after it has been proved that he has a personal interest in keeping the calculation upon dismissal. For example, the director of an enterprise delayed payments in order to misuse them.

Compensation for unused vacation upon dismissal

When money is paid upon dismissal, it is necessary to pay attention to an important point: when calculating compensation for unused vacation, it is not the calendar year that is taken into account, but the worker starting from the day the employee is employed. The calculation is based on the average daily earnings of the employee, multiplied by the number of vacation days due to him. It is important to take into account that from this amount, in accordance with the current legislation, all mandatory deductions, as well as income tax, must be paid.

If the employee has a debt to the enterprise, the amount of debt is deducted from the amount of payments when calculating. The debt also includes vacation days taken on account, but actually not worked days of rest. To carry out such a deduction, it is necessary to calculate the actual hours worked in the current year.

Withholding for unworked vacation days is not made if:

• the company is liquidated;
• the employee is calculated due to the impossibility of continuing work for health reasons and refused to be transferred to another position;
• the worker was drafted into the army;
• the dismissal of the head or accountant is carried out in connection with the change of the owner of the enterprise;
• a former employee was reinstated to the position occupied by an employee (through a court or by decision of the labor inspectorate);
• the employer - a private person, was declared missing in the prescribed manner or died;
• dismissal occurs for reasons beyond the control of the parties or due to force majeure.

Let us consider in more detail how the employee is calculated upon dismissal, the timing of its implementation. Ivanov, an employee, worked at the enterprise for 4 years, after which he wrote a letter of resignation of his own free will. In this case, he is not paid severance pay or other additional payments. To make the final calculation, the accountant needs to calculate the amount of wages for the actually worked and unpaid time, and also take into account vacation compensation.

Ivanov's monthly salary at this enterprise is 20 thousand rubles. There are 22 working days in total this month. Accordingly, his daily earnings are 909.09 rubles (20 thousand rubles / 22 days). This month he worked 17 days. This means that for the time actually worked, he should be credited with 15,454.53 rubles. From this amount, all deductions required by law are made.

Since the beginning of his current working year, 2 months have passed, vacation days for which he did not use. According to the rule approved by law, in general terms, it is considered that for the month worked, the employee receives 2.33 vacation days. Based on this, about the final calculation upon dismissal of employee Ivanov is as follows: 2.33 x 2 (months worked) x 909.00 (daily earnings) = 4236.36 rubles. In total, he should be paid: 4236.36 + 15454.53 = 19690.89 rubles "

Documents upon dismissal

According to Art. 84.1. Labor Code of the Russian Federation, the termination of labor relations between an employee and an employer is formalized by an appropriate order or instruction. This document must be drawn up in accordance with the requirements for the preparation of personnel documentation approved by the State Statistics Committee, in the form of T-8 and T-8a.

The employer is obliged to familiarize the employee with the order under the signature. The employee has the right to demand a duly certified copy of this document. If, for objective reasons, it is impossible to familiarize the employee with the order to terminate the employment contract, or he refuses to sign the document, a corresponding note is made on the order.

On the day of dismissal, the employer must not only make a full settlement with the employee, but also transfer the necessary documents to him:

• work book;
• certificate of form 2-NDFL;
• certificate of the amount of earnings for the calculation of benefits;
• duly certified documents related to the employee's performance of his labor functions (at his request).

Particular attention of the staff of the personnel department must be paid to the timeliness of the issuance of a labor former employee. The legislator does not allow the retention of this document at the enterprise. If it is impossible for the employee to hand it over on the day of calculation, or he refuses to receive it, then the employer is obliged to send him a notification about the need to come to the enterprise for it or agree to send it by mail. After sending such a notice, the employer is released from any responsibility for withholding the work book.

After receiving a written request from a former employee about the transfer of labor after dismissal, an authorized official of this enterprise must transfer this document to him no later than three days from the date of application.

When leaving a job on a reduction or voluntarily - no matter for what reason, every person is concerned about the cash payments due to him.

This article will consider the payments that are provided for those who leave of their own free will.

If an employee intends to leave work of his own free will, he will have to go through the following steps:

• indicating the reason and date of completion of the work, sign and put the date of writing;
• Submit the application to the Human Resources Department;
• Wait for compilation.

When is it carried out?

• Payment of all funds due to the employee is carried out on the day the employee leaves. If the employee did not work on the day of dismissal, the funds due are paid no later than the day following the employee's request for payment;
• If a dispute arises about the amount of funds due to an employee upon dismissal, the employee has the right and.

It is worth paying attention to individual cases when an employee decided to leave the place of work of his own free will, while on or on vacation. When filling out an application for dismissal, an employee should note that the last day of his work will be the day he leaves vacation or sick leave. Then the calculation of wages and other points can be carried out after vacation or sick leave.

About severance pay

Severance pay is money paid to an employee on their last day of work.

According to Art. 178 of the Labor Code of the Russian Federation, an employee who leaves of his own free will cannot count on the payment of severance pay. However, under Art. 40-41 of the Labor Code of the Russian Federation, the employer has the right to establish in the documents regulating the labor relations of the organization, the payment of severance pay, taking into account merit during work in this organization.

The severance pay is calculated from the average salary of the worker. To calculate average earnings, you need to multiply the average salary received by an employee per day by the number of working days during the period that is payable. And in order to calculate wages for one day, you need to divide the amount of wages that were accrued for the billing period by the number of days worked during this period.

Other compensation payments

When dismissing an employee, the employer must pay him not only pay for unused vacation, but also make other payments.

Upon dismissal of one's own free will The employee is entitled to receive the following compensation payments:

• Amounts due for employee experience;
• Recalculation of wages;
• Extra charges for complicated and harmful working conditions;
• Compensation paid for work in difficult climatic conditions (for example, for work in the North);
• Various bonuses, bonuses and other accruals provided as incentives for employees.

In addition to the additional charges already mentioned, there are those that the employer pays voluntarily. These payments are a one-time payment and generally do not count towards the payment at the time of termination.

Here is an example of a calculation regarding additional payments:

• Suppose an employee's salary is 12,000 rubles and at the same time he receives bonuses in the amount of 4,000 rubles;
• Thus, his total salary is 16,000 rubles, which was accrued for November 2016;
• In November, the employee worked for 5 days and wrote a letter of resignation, after which he worked for another 2 weeks in accordance with the Labor Code of the Russian Federation;
• In this case, the payment is calculated as follows: in November 21 working days, the employee worked 19 days. For one day, the employee's salary is 16,000/21 = 762 rubles;
• Thus, for 19 days the salary is - 762 * 19 = 14,478 rubles.

In addition, sometimes it happens when an employee is indebted from the organization for wages for a certain time of work. In this case, the debt is recalculated and the calculation is made upon dismissal.

What if the deadlines were violated?

Indeed, sometimes it happens that organizations are late with the calculation of resigned employees, justifying themselves for a variety of reasons. However, Art. 80 of the Labor Code of the Russian Federation states that under no circumstances can an employer detain an employee. In order to defend their rights, an employee can do the following:

• In case of non-produced calculation, you need to write an application to the personnel department (in two copies) about refusing to pick up the work book until the due funds are paid;
• To be sure that the application has been accepted, it is necessary that the secretary put the seal of the enterprise, sign and indicate the time of receipt on both versions of the document;
• Now it is officially considered that the employee does not have the opportunity to get a new job because of this employer.

Otherwise, if the employee fails to pay the due funds, he can go to court, where he can win the case thanks to a statement signed by the employer refusing to take the work book for convincing reasons.