What compensation is paid upon reduction. Severance pay to an employee upon dismissal due to redundancy

TC, dismissing an employee, must pay him some money. It notes that he must make payments at the first request of the employee.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

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

What it is

The term "downsizing" refers to the introduction of amendments to the staffing of the enterprise. At the same time, some positions may be excluded from it, and others may be introduced instead.

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

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

If he commits an offense in the implementation of the reduction procedure, then he must restore to the employee. At the same time, the employer may be called upon to make payments as compensation for moral damage, payment for days of forced absenteeism.

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

In addition, he can make payments in an increased amount if he provides for his own norms in the regulatory acts of the enterprise. What is noted in the provisions of labor law.

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

The employer must take actions to facilitate the reduction procedure:

• issues an order to conduct it;
• prepares a list of positions withdrawn from the staff list;
• coordinates the list of positions with the trade union committee of the enterprise;
• sends a message to the employment center, in which he indicates the personal data of the dismissed workers, their qualifications, profession or specialty, holding positions.

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

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

What is required

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

If the enterprise provides for the payment of a bonus in the form of 13 salaries, then upon dismissal of an employee, subject to his working out for one year, it must be paid.

In particular, these include:

• severance pay in the amount of the average monthly salary for the period of his absence from work, so that he can support himself and his loved ones. If the employee fails to find a job, then the allowance is paid for up to three months, provided that he is registered with the employment center;
• compensation for unused vacation provided by the employer as rest days annually;
• wages for actual time worked.

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

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

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

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

Compensation calculation for downsizing

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

If for any reason the employee missed the last working day and did not receive the payments due to him, the employer must send him a written message about the day they were received.

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

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

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

If the employee was given a time wage, then the severance pay is calculated for the number of hours worked. It is determined by the weekly length of working time, which in most cases is taken equal to 40 hours.

What taxes are subject to

Severance pay paid as a result of the dismissal of a redundant worker in accordance with the provisions of the Internal Revenue Code is not subject to tax.

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

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

Compensation paid for unused vacation is subject to mandatory taxation. It is included in the employee's remuneration for hours not worked, therefore, in accounting it is included in the article of the additional wage fund.

Personal income tax, UST are withheld from it, contributions are made to the Social Insurance Funds, the Pension Fund.

For unused vacation

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

But there are cases when an employee asks for rest days. As a rule, they are paid by the employer, because unused vacation days are issued as time off for hours worked.

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

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

The number of days is in accordance with the norms:

• the act "Rules on regular and additional holidays", approved by the NTC of the USSR on April 30, 1930, number 169;
• act "Rules on holidays, recommendations of Rostrud", established by protocol No. 2 published on June 19, 2019.

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

civil servants

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

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

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

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

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

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

Otherwise, it is calculated based on the number of days worked working days. Upon dismissal of a civil servant due to a reduction in staff, he is entitled to a one-time allowance in the amount of a monetary allowance.

It consists of:

• official salary;
• salary for class rank;
• monthly bonuses to the official salary for length of service, for special conditions of civil service;
• monthly salary bonus;
• monthly cash incentive;
• lump sum holiday pay.

A civil servant is entitled to 4 monthly salaries in accordance with the norms of Article 31 of the above law. In addition to him, a civil servant is paid an allowance until his employment.

According to the norms established by the legislator, the allowance is paid to the employee for two months counted from the date of his dismissal.

And in conclusion, it should be noted that the employee is endowed with the right to apply to the judicial authority if a dispute arises with compensation payments.

"Dismissal to reduce staff compensation 2018-2019"—one of the most popular search queries today. The reason is clear: the employer is free to decide to hold organizational events at any time, so the desire of employees to find out about the guarantees they are entitled to is quite justified. How the reduction procedure should be carried out, what payments are due to employees and in what amount they are provided - all this is detailed in this article.

Dismissal to reduce staff: features, stages and procedure

Optimization of the number of employees and staff units of the enterprise, or downsizing, is a procedure that requires compliance with many labor laws. It is carried out in several stages:

• making a decision to reduce and issuing an appropriate order;
• notification of employees who are subject to reduction, while offering them alternative positions;
• notification of the trade union organization (if any at the enterprise) and the territorial division of the employment service;
• direct dismissal of employees.

Issuing an order

A layoff order has nothing to do with a layoff order. These are two completely different documents. The form of the order to hold organizational events is not legally approved, but it must necessarily indicate the date of the upcoming termination of employment contracts and a list of positions subject to reduction.

Employee notification

Employees must be notified of the upcoming dismissal no later than 2 months before the date on which it is appointed by order. The notice is given to each employee personally against receipt.

As a rule, the same document contains a list of vacant positions that the dismissed employee can take if desired.

IMPORTANT!By virtue of Art. 180 of the Labor Code of the Russian Federation, the employer is obliged to offer employees alternative positions as they are released up to the date of dismissal. At the same time, it is allowed to offer not only equivalent or higher, but also lower positions. The main thing is that the working conditions on them correspond to the state of health of the employee.

W The task of the employee upon receipt of the notification is to express his attitude to the proposed position. In case of consent, a transfer will follow, in case of refusal - dismissal in accordance with paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation.

Union Notice

Information about all employees subject to dismissal, including those who are not members of it, is sent to the trade union. Both the trade union and the employment service must be notified at the same time as the workers, that is, 2 months before the start of the reduction.

Who is not at risk of layoffs

In the case of redundancy, the principle of fairness is fully respected. According to Art. 180 of the Labor Code of the Russian Federation, first of all, the most qualified employees remain at work, whose level of labor productivity is higher than the rest.

Other things being equal, preference is given to employees who have 2 or more dependents (children or other disabled relatives), disabled veterans of the Second World War and military operations, employees who got sick or injured in the course of work.

IMPORTANT! The Labor Code of the Russian Federation is not the only source that establishes benefits when leaving work. For example, in accordance with the Federal Law of May 15, 1991 No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster”, Chernobyl victims enjoy the same right. Moreover, it applies both to the liquidators of the accident, and to ordinary citizens who received a dose of radiation.

In addition, for certain categories of workers, the law provides for "immunity" from dismissal for organizational events. By virtue of Art. 261 of the Labor Code of the Russian Federation, the following are recognized as such:

• pregnant women;
• mothers of children under 3 years of age;
• single mothers raising children under 14 or disabled children under 18;
• fathers (other persons) raising a child without a mother;
• sole breadwinners in a family with a child under 3 years old or with 3 or more children under 18 years old.

Mandatory payments upon dismissal due to redundancy (reduction payments)

Employees dismissed due to staff reduction, as well as for other reasons, have the right to expect full payment of wages and compensation for unused vacation days.

The procedure for calculating and providing payments is general. Everything that is due to the employee, according to Art. 140 of the Labor Code of the Russian Federation must be received on the day of dismissal or, if for some reason this is not possible (for example, due to the absence of an employee at work or due to a day off), on the next day or on the first business day after the date of dismissal.

Downsizing Compensation (Payment of Allowance)

In addition to the mandatory payments provided to absolutely all laid-off workers, those who have been made redundant are entitled to severance pay. Its size in accordance with Art. 178 of the Labor Code of the Russian Federation is equal to the sum of 1 average monthly salary.

Moreover, the average monthly salary is paid to the employee even after the dismissal - until the next employment, but not longer than 2 months.

IMPORTANT! In exceptional cases, the law allows the payment of earnings for the 3rd month following the dismissal, but only subject to the obligatory condition: if the laid-off employee applied to the labor exchange within 2 weeks from the date of dismissal, but due to objective reasons was not employed.

Additional compensation for layoffs

By virtue of h. 3 Article. 180 of the Labor Code of the Russian Federation, the employer has the right to dismiss an employee for organizational events ahead of schedule, that is, before the date on which, in accordance with the order on staff reduction, the start of dismissal is scheduled. However, this is possible only with the consent of the employee himself, expressed in writing.

In this case, the employee is entitled to additional monetary compensation, the amount of which is equal to the average salary for the period remaining until the official date of dismissal.

IMPORTANT! The appointment of additional compensation does not cancel the provision of severance pay and other payments due to the reduced employee by law.

The economic crisis in our country has led to high prices and staff cuts everywhere.

It is known that upon dismissal, employees are entitled to payments for the period of employment, but in certain cases, various compensations and benefits are also relied upon.

Upon termination of an employment contract due to the liquidation of an enterprise (), or a reduction in the staff of the company (Article 81, paragraph 2, part 1 of the Labor Code of the Russian Federation), the dismissed citizen is paid a reduction allowance in the amount of the average salary.

He also retains the average monthly salary for the time of employment, but from the moment of dismissal no more than two months (taking into account the reduction allowance).

In case of delay, the employee has the right to compensate:

• unpaid sick leave;
• moral injury;
• unused or unpaid vacation.

When an employee applies to the judicial authorities, he can receive interest for delayed wages and compensation for legal services.

What period is included in the calculation?

The amounts of the reduction allowance and average earnings during employment should be calculated in accordance with the provision of article 139 of the Labor Code of the Russian Federation.

To calculate compensation, you need to determine the start and end dates of the month for which benefits (average earnings) are paid, find the number of days (hours) of work payable for the specified month, calculate the average daily (hourly) wage, and then find the amount of benefits for reduction.

The calculation is made for a period equal to 12 months before the period for which the termination of the employment contract falls.

Payouts to consider

Benefits for laid-off employees include:

1. The severance pay, which is paid once at the time of dismissal, must be at the level of the average official salary. If the employment contract states that the reduction allowance must be paid in an increased amount, then the employer must make such a payment.
2. Social assistance based on the average salary, retained by the citizen for the period of searching for a new job.

Social assistance in some cases can be extended for another month, but such a decision is made by the employment authorities. A citizen must apply to the employment authorities within a two-week period, including both working days and days off, starting from the date following the date of dismissal.

The composition of payments includes the amounts of wages fixed by the second paragraph of the Regulations on the peculiarities of the procedure for calculating the average salary.

At the same time, when calculating the reduction allowance and the average earnings of the amount, compensation is not accepted.

They take into account those payments characteristic of wages (salary), and which are recognized as such by Article 129 of the Labor Code of the Russian Federation.

Salary includes payment for work, depending on the qualifications of the employee, the quality, complexity, quantity and conditions of work. It also includes compensatory and incentive payments (bonuses, additional payments and allowances and other incentives).

Compensations are cash payments established to reimburse employees for costs associated with the performance of labor or other duties determined by the Labor Code of the Russian Federation and other regulations ().

Thus, monetary compensation for vacation is classified as compensation payments, and therefore it is not taken into account when calculating average earnings. In addition, you need to know that compensation is accrued on the day the employee leaves, which means that it is not included in the payments taken into account for the calculation period.

You should pay attention to the next point.

According to the Labor Code of the Russian Federation, if an employee falls ill within thirty days from the date of dismissal for reduction, then he can apply to the former manager for an additional payment due to "temporary disability".

The employee must be notified of the reduction due to the closure of the enterprise two calendar months before the date of liquidation of the company. At the same time, the employee has the right to quit earlier, but financial assistance is not allowed, or wait for the liquidation of the enterprise and receive payment.

If the boss dismisses the employee before the liquidation of the company, then he is entitled to a larger compensation (this also includes a one-time payment equal to the average salary for the period from the date of dismissal until the termination of the organization's activities).

The reduction payment and all compensation due to him are paid on the day the citizen is dismissed.

Taxation of severance pay

Employee redundancy payments are guaranteed payments (Article 178 of the Labor Code of the Russian Federation). Personal income tax is not paid from this payment (Article 217, Clause 3 of the Tax Code of the Russian Federation).

According to tax accounting, severance pay reduces the base (taxable) for corporate income tax as part of salary expenses (Article 255, Clause 9 of the Tax Code of the Russian Federation). Also, these payments are not subject to insurance premiums.

In accounting, the reduction allowance is an expense for ordinary activities (PBU 10/99 p. 5). The reflection of the calculation of the reduction allowance to the employee is made by the following entry: D 20 (25, 23.26, 29, 44) K 70.

How is severance pay calculated when reducing

The reduction allowance is calculated according to the formula:

• Severance pay \u003d Number of working days (hours) in 1 month. after dismissal (from the day following the day of dismissal) × Average day. (hourly) earnings.

The allowance for reduction in the amount of average earnings per month is considered the minimum limit. If an employee has fully worked out the norm of time during the calculation period, then his average monthly earnings should not be less than 1 minimum wage. This minimum is set for wages. If the employee's working time is recorded by day, the average daily earnings are determined as follows:

• Average day earnings \u003d employee earnings for the days he worked in the calculation period: the number of days actually worked for the calculation period.

Benefit payment procedure

1. For the first month, the calculation is made together with the calculation upon dismissal.
2. For the second month, payment is possible only upon presentation of a work book proving that during this time the citizen has not found a new job for himself. An employed worker is paid only for the time when he did not have a job.
3. Payments for the third month are possible only if the citizen has not found a new job for himself, while he is registered with the CZN. Such payments are made only upon a certificate from the Employment Center. After three months, payments are made only if the citizen worked in the Far North. In order to receive an average salary for 3 months of employment, it is necessary to present with a work book and its copy a certificate from the employment service on registration as in need of employment and that the employee was not employed on a certain date.

Calculation example

The employee worked according to the schedule of a five-day work week.

The time worked in the calculation period accounts for 205 working days, and the amount of payments taken into account when calculating the average earnings for the calculation period amounted to 150,700 rubles.

Average earnings are calculated for the calculation period from 12/01/2009 to 11/30/2010 (unless the collective agreement and (or) local regulations specify the use of a different calculation period).

In the current unstable economic situation in the country, there are quite often cases when both small and fairly large companies are forced to say goodbye to some of their employees, resorting to staff reductions.
When carrying out such a difficult procedure, it is very important to observe all the subtleties of dismissal on this basis, as well as to make the final settlement with the dismissed employees.

Order of procedure

The dismissal of an employee on the basis of a reduction in the number of staff is a legal procedure for optimizing the number of employees in a particular enterprise. Despite the fact that all provisions regarding this kind of procedure are spelled out in legislative acts, this is perhaps one of the most “problematic” grounds for terminating a contract that employers face.

Stages

There are four main stages that every firm or organization goes through that has decided on the need to optimize jobs:

1. preparation of the text and publication of the local order of the employer on the need for reduction;
2. notification of employees to be reduced about the upcoming reorganization and the offer of another job within the enterprise;
3. sending a notice to the trade union organization, as well as to the local employment service;
4. registration of official dismissal of employees.

Issuing an order

In the event that the employer has decided on the need, he is obliged to issue an appropriate order.

There is no specific form for issuing such a document, but there are mandatory details that must be present in the text.

In addition to the date of issue of the order, the person who prepared it, the serial number, registration number and a number of other data, a certain date must be present when the dismissal will take place, as well as specific changes in the enterprise, in accordance with which the reduction takes place. The date indicated as day "X" will determine the period in which persons subject to reduction must be notified.

Employee notification

To notify employees that they are subject to redundancy, it is mandatory to meet the deadline provided for the employee in connection with the need to find a new job. If you are wondering how many months in advance you must be notified that you are being laid off, then each employee should already know for sure that it is he who is subject to reduction, no later than two months before the day of dismissal.

Such notice must be given to the employee in writing and handed over against signature.

In the same notification, the employer is obliged to indicate all the positions available at the enterprise that he can offer to a particular employee (according to Article 180 of the Labor Code of the Russian Federation). When the employee receives such a notice, he signs for it, and also notifies the employer of whether he is ready to take one of the proposed positions. During the entire time that remains until the day of dismissal, the employer is obliged to inform the persons subject to the reduction of new or vacant jobs that these employees may apply for.

Trade Union Notice

For quite a long time, the question of how long before the day of dismissal it is necessary to notify the trade union and the employment service remained controversial. On January 15, 2008, the Constitutional Court of the Russian Federation issued a ruling under the serial number 201, in which a bullet was put on this dispute. Since then, it has been recognized that notice to the trade union must be sent no later than two months before the day of dismissal.

In the event that a large-scale dismissal of a large number of employees due to a reduction is coming at an enterprise, the notification must be sent no later than three months in advance.

The same terms are provided for the employment service.

Registration

The final stage of the entire procedure is the issuance of an order in the form of T-8 on the dismissal of an employee due to a reduction in the number of staff. If the employee has expressed a desire to be dismissed before the specified period, then an appropriate note is made about this. Each dismissed employee must be familiarized with this order against signature. Do not forget about the correct execution of the work book, which must be returned to the employee after the dismissal.

It is imperative that the grounds for dismissal contain a reference to paragraph 2 of paragraph 1 of part 81 of the article of the Labor Code of the Russian Federation.

Do not forget that all employees who leave the enterprise due to staff reduction must be paid severance pay.

Calculation for downsizing

The Labor Code of the Russian Federation guarantees to each employee subject to reduction certain payments in connection with the upcoming loss of work. At the same time, the employer, under no circumstances, can refuse such compensation if it was the reduction that served as the basis for dismissal. For those who do not yet know what payments are due to him during the reduction, it is worth reading the article below.

What payments are due in 2019

It does not matter for cash payments: there is a dissolution of the entire staff or the dismissal of only a part of the employees. Each employee must receive:

• The full amount of the salary, in proportion to the hours worked.
• Cash compensation for unused vacation time by the employee.
• (its amount will be equal to one average monthly earnings).
• For the next two months after the official day of dismissal, the employee must receive his average monthly salary until he gets a new job (severance pay is counted in the total amount of these payments). If there is an official decision of the employment service of a particular locality, then the compensation period on this basis can be extended for another month. A decision of this kind is made on the basis of a written request from the dismissed employee within two weeks from the date of dismissal.

In the Russian Federation, for some special regions and localities, some changes are provided in the procedure and conditions for compensation upon reduction. So, according to article 318 of the Labor Code of the Russian Federation for workers in the Far North and areas equated to them in status, the average monthly salary after dismissal is maintained for three months.

How payments are made

The entire procedure for dismissal and payments in connection with it is strictly regulated by the Labor Code of the Russian Federation, namely its 84.1 article. Based on the provisions enshrined there, a full settlement with the employee must occur on the day of official dismissal.

On the basis of Article 140 of the Labor Code of the Russian Federation, if the employee was absent from the workplace on his last day, then a full settlement with him is made the next day after his official application for payments.

With regard to benefits paid after dismissal, the first of them must be paid on the day of dismissal, but the second - after a month after the date of the first payment. At the same time, the former employer has the right to demand that the employee's work book be provided for review in order to make sure that the person has not yet found an official job.

If a person was employed in the second month, then compensation from the former employer should occur in proportion to the days that the person was considered unemployed. Do not lose sight of the fact that no tax deductions are made on the amount of severance pay.

Persons of retirement age and part-time workers

Quite often at the enterprises there is a reduction of people from among pensioners. In this case, there are no exceptions to the rules: the calculation must be made in full on a general basis. Also, such a dismissed person is also entitled to compensation for the second month without work in the event that he did not find a job earlier.

The only difference between pensioners and other categories of citizens is the impossibility of registering with the social service as an unemployed person, since officially such a person receives a pension.

The possibility of dismissal due to the reduction of a person who is. There is no uniform solution regarding how severance pay is paid to part-time workers, but the majority is inclined to believe that it is not worth paying compensation payments related to the unemployment of such a person, since the dismissed worker has the main income from another job.

The only case when such payments are expected is the loss of the main job by the day when the person is officially recognized as dismissed from the second job, where he was a part-time job. As for the severance pay, it must be paid on a mandatory basis on the general rules.

Seasonal employees

According to the current provision of Article 296 of the Labor Code of the Russian Federation, a seasonal worker, upon reduction, has the right to expect to receive a severance pay.

Its size is equal to the two-week average earnings of a particular employee.

At the same time, it is absolutely not necessary for the employer to pay monetary compensation in case of unemployment within the next few months after the dismissal.

How to calculate the amount due as severance pay

Of course, you need to trust the data provided by the accountant, but no one has canceled the human error. Therefore, it would be best to independently double-check the amount due for payment. There is nothing difficult in this.

The general formula by which we will calculate is as follows:

Severance pay amount = average earnings of a particular person for one day (shift) * number of days (from the second day after the date of dismissal).

Suppose that a certain citizen named N. received a salary in the amount 30 000 rubles during the past twelve months until the day of dismissal, which fell on 5 March 2019. At the same time, over the past year, he has worked 220 calendar days.

Thus, over the past year, N. received: 30,000 * 12 = 360,000 rubles.

On the day of his earnings was: 360,000 / 220 = 1,636.36 rubles.

The settlement period taken into account for citizen N. is from March 1, 2019 to February 28, 2019.

The month following the dismissal is April. The number of days that the employee was supposed to work was 22. Therefore, the employer is obliged to compensate N. for the average earnings for this month.

The sum will be: 22 * ​​1,636, 36 = 35,999.92 rubles.

Exceptions to the calculation

The ideal option for calculating severance pay is described a little higher - the employee was at the workplace all the time. In practice, this does not happen often: sick leave, downtime, access to your own account, vacations, etc.

Each person should be aware of the fact that periods during which the employee was absent from the workplace cannot be taken into account:

• time of illness on sick leave;
• absence from work due to equipment downtime or other reasons due to the fault of the employer;
• days counted as days off, due to the employee for the care of disabled or disabled children;
• labor holidays, time taken by the employee at his own expense, business trip days, as well as other similar reasons for which the employee was absent;
• strike (provided that the employee did not participate in it).

It is not enough to wait for accruals when making a calculation in the event of a staff reduction. It is important in the current situation to know your rights and be able to defend them. . Often in practice there are situations when the employer does everything possible to avoid dismissal precisely on the basis of reduction: he asks to write a statement of his own free will, threatens, looks for any reasons for other reasons for terminating the employment contract. Under no circumstances should this situation be left unattended. If you think that your rights have been violated or there is a threat of their violation, immediately contact the appropriate authorities (Labor Inspectorate, court, prosecutor's office, etc.) for restoration and protection.

Many workers face a situation in which you can be laid off, especially now, when the economic situation in the country is somewhat unstable. From the moment an employee is announced that he will be laid off, he has a lot of questions besides where to look for a new job: are there any payments? If yes, in what size? What if I am a pensioner or a pregnant woman? What is the procedure for dismissal?

Headcount optimization

To begin with, it is necessary to understand the main theoretical issues that are affected by the reduction procedure.

Understand the difference between downsizing and downsizing. So, the number of employees is the entire payroll of employees of a particular enterprise. If we are talking about a reduction in the number of employees, then the number of employees in a certain position decreases. For example, it is necessary that there are two engineers in the enterprise instead of the current ten.

It is customary to refer to the staff of employees all employees of the managerial and administrative level at a particular enterprise. When reducing staff, the same positions or employees of the entire reduced unit should be excluded from the staffing table. When it comes to reducing a certain staff unit, not one employee is fired, but everyone who, according to the staffing table, performs work in a certain position.

Legislative grounds

If the enterprise raised the question of the need to reduce the number or staff of employees, then on the basis of paragraph 2 of paragraph 1 of part 81 of the Labor Code of the Russian Federation, this is the determining factor for the early termination of the employment contract with specific employees.

To start the dismissal procedure on this basis, you need to make sure that all actions are carried out within the framework of the law, i.e. the employer is obliged to refer to the fact that the company really needs to make a reduction.

In addition, in accordance with Article 179 of the Labor Code of the Russian Federation, it is necessary to observe the right of some employees (for example, a pregnant woman and those who have higher qualifications) and the reduction order. It is obligatory for an employee who is notified of the upcoming reduction to be provided with alternative vacancies (if any at the enterprise) taking into account his abilities, qualifications and state of health.

In accordance with the By the decision of the Constitutional Court of the Russian Federation, dated December 18, 2007, serial number 867, not a single employer is obliged to somehow justify his decision that he needs to make a reduction. He independently makes decisions that he considers economically beneficial for his enterprise. Third-party organizations, primarily the court when deciding on the complaint of a dismissed employee, cannot decide whether it was necessary to reduce staff. For example, the court is authorized only to resolve the situation on the legality of the dismissal procedure. In practice, there are often cases when in court the employer still has to argue his decision and refer to certain documentation of the organization.

Employee redundancy payments

In accordance with the current legislation in the field of labor, the employee must be notified of the upcoming reduction at least two months before the day when his actual dismissal occurs. A special order is issued about this, which is announced to the employee against signature indicating the date of familiarization.

In the event that the employee to be reduced has read the document, but categorically refuses to sign under it, a special document must be drawn up that reflects this fact.

During the time from acquaintance to dismissal, the employee should be offered other vacant positions in accordance with his skills and abilities. If he refuses the proposed options, then after two months the employment contract is terminated. The next step after the termination is the final settlement with the employee.

severance pay

Severance pay, as well as other payments, must be transferred to the employee on his last working day. The same time is set for the transfer of the work book.

What is severance pay? This is the payment of a certain amount of money to a dismissed employee from an enterprise that optimizes the number of employees through a reduction procedure.

Severance pay includes the amount of average earnings per month, taking into account additional deductions.

Also, the employee is entitled to similar amounts for the next two months after the dismissal until the moment of employment (the calculation is made taking into account the amount of the severance pay). In exceptional cases, the employee will be paid for the next three months after the dismissal (within 2 weeks from the date of official dismissal, the employee registered at the labor exchange).

The amounts due to the employee as a severance pay, on the basis of paragraph 3 of paragraph 217 of Article 217 of the Labor Code of the Russian Federation, are not taxed, except for the case when the amounts of payments exceed 3-month average earnings.

The calculation of the average earnings due for payments is made on the basis of Article 139 of the Labor Code of the Russian Federation, as well as the Decree of the Government of the Russian Federation dated December 24, 2007, serial number 922. The billing period is 12 calendar months preceding the day of dismissal. When the average amount is displayed, the entire earnings of a person are taken into account based on how much was actually accrued to him.

In the amount of average earnings must be taken into account:

1. Premium and bonus payments, remuneration. No more than one type of additional remuneration for one month during the calculated period is taken into account. If there are more bonus amounts, then you can take them into account in the month where they were not;
2. Remuneration at the end of the year, in connection with the length of service, length of service, etc.;
3. Other payments included in the amount of monthly earnings.

The main rule of action to withdraw the amount of average earnings: it should not be lower than the subsistence minimum threshold established in the country on the day of dismissal.

If the employee to be laid off has not worked for 12 months at this enterprise, then the entire period of working off must be taken into account when calculating the amount. If the time of work was not even one month, then for the calculation it is necessary to take the amount of his tariff rate or official salary.

The following periods are not taken into account in the calculation of the average monthly earnings:

1. when the employee did not receive the entire amount worked out, but only the average wage for his labor (such periods cannot include the time when a woman, in accordance with the Labor Code of the Russian Federation, can leave her workplace to feed her child);
2. sick leave time, as well as social leave provided in connection with the state of pregnancy and childbirth;
3. when the employee was not at the workplace due to circumstances beyond his control;
4. when the strike took place (the employee did not participate, but could not work);
5. additional time provided to a person for the care of a disabled child;
6. time when the employee for some other reason was not at his workplace.

Earnings include all payments from the employer, including bonuses, in-kind products, and other payments.

Compensation

Severance pay is not the only amount that a person will receive upon dismissal. So, he is entitled to some additional compensation.

For example, if an employee notified according to the rules expresses a desire to leave the enterprise ahead of schedule, then he informs the employer about this, and he, in turn, must calculate an additional amount in the form of compensation for the time that he did not use after notification. Those. if the dismissed employee, after notification, worked 5 days (instead of 2 months) and expressed a desire to be dismissed earlier, he must receive additional compensation in the amount of average earnings for the time not worked before the end of the notification period in the event that the employer agrees to release him in advance. Also, be sure to make sure that you are paid earnings for the time worked at the company, as well as unused vacation (if it really was not used).

Second and third month

If you are on a redundant or redundant layoff, then know that you have the right to keep your average earnings for two consecutive months after the day you were officially fired. This rule is valid until the moment of official employment, but no more than two months after dismissal. Thus, the unemployed person has some guarantees provided for him by the state, in order to provide him with a certain amount of money until he gets a new job.

If an employee applied for employment at the Employment Center within two weeks after the dismissal, then he can count on one more month of subsidies from the former employer (in case he did not find a job).

The decision to extend the term is made by the Employment Center, and the payment is made at the expense of the former employer. This kind of additional benefit is maintained until the person officially finds a job (during these 2-3 months). As soon as a citizen finds a new job, payments stop. If a person started a new job in the middle of the month, the previous employer only compensates for unemployed time.

Pensioners

For persons who have reached retirement age and have been laid off, the Labor Code in 2019 does not provide for any special features for payments.

So, a retired pensioner can count on:

1. The severance pay, which is equal to the average earnings for the month. If the local regulatory act of the employer provides for a slightly larger amount, then the pensioner should receive exactly this amount.
2. Compensation of average earnings for two (three) months while looking for a new job.

We remind you that reaching retirement age is not the main criterion for dismissing just such employees in the first place.

By law, they have exactly the same rights to further work or benefits in the event of a reduction as other employees. In addition, persons who have reached the age of retirement have higher qualifications and productivity, which, on the contrary, can be attributed to a positive moment against the reduction of such an employee.

How to get the?

Registration

Based on current legislation, all settlements with the employee regarding wages for hours worked and severance pay must be processed and made on the last day of work of the employee who fell under the downsizing. At the same time, before that day, he must submit a bypass sheet drawn up according to the rules with information that he has no debts to the enterprise.

In order to receive the amounts due in the next two (three) calendar months after the dismissal, at the end of the month during which the dismissed employee did not find a new job, contact the former employer for settlement.

In this case, the employee must confirm his words with documents (provide a certificate from the Employment Center, demonstrate a work book). Only after that, the employee of the settlement department can proceed with the processing of payments. If such documents are not provided, then no compensation is provided.

Where are they paid?

All payments due to an employee who has fallen under the reduction are paid by the employer at the place of the employee's previous job.

So, if it is necessary to compensate for the time spent looking for a new job within two calendar months after the dismissal, then it is necessary to apply with the relevant documents to the department dealing with payments at the previous place of work, from where the person was dismissed.

If it is necessary to make payments for the third month, then you need to contact the same employer, but you should have a certificate from the Employment Center with you. In the modern world, it is very important to know your rights, especially if they affect the sphere of labor relations, as employers often take advantage of the illiteracy of their employees. If you are laid off and do not know what to do and how to go through this procedure, then contact a competent lawyer who will help you and tell you what to look for when making a layoff, as well as indicate what payments and rewards you can expect.