When are payouts paid upon dismissal? Compensation for unused vacation upon dismissal

Receiving payments upon dismissal at will– the right of any employee, and this includes not only wages for the period worked, but also a number of other accruals.

Knowing and being able to defend your rights are important skills that will allow you to receive the full amount from your employer Money, which is required by law.

If you resign at your own request, the termination process labor relations initiated by the employee of the organization himself.

According to Russian labor legislation, after notifying the employer of your intention to quit, you need to work for another two weeks, during which he has the opportunity to select another person for the vacated position.

By mutual agreement of the parties to the employment contract, the period may be reduced. In any case, the first document for formalizing dismissal is a written statement.

It is also important for the resigning employee to keep in mind that he can withdraw his application up to the end of the required two weeks of work. This possibility is provided for by law, so the employer does not have the right to refuse, even if he has already found a replacement employee (except for the case when a new employee cannot be refused - for example, when transferring from another company).

In order to avoid violation of his rights, the employee must notify the refusal of dismissal also in the form of a written statement, which can subsequently be used as evidence of a violation of his rights in case of forced termination of the employment agreement.

Upon termination of the relationship, a work book is filled out and returned to the employee along with other documents (for example, a diploma higher education) stored in the organization.

Dismissal during the probationary period

A probationary period is a period during which the employer evaluates how suitable a particular employee is for the position, and the employee, in turn, evaluates whether his expectations match labor responsibilities with reality.

The main feature of voluntary dismissal during the probationary period is the shortened period for consideration of the application. In particular, the employer must consider the application within three days and has no right to delay this period.

The length of the probationary period is set in labor agreement or an appendix to it. By general rule it cannot exceed three months. However, for management positions this period can be extended to 6 months.

For fixed-term employment contracts for up to 2 months trial period cannot be established in principle, and for contracts up to six months the maximum testing period is two weeks. In any of the above cases, the employee is not required to provide reasons for his dismissal, and has the right to terminate the employment contract at any time.

Workers at probationary period have the same rights to receive severance payments as regular employees of the organization.

What should an employee be paid?

Let's consider what estimated payments the employer must pay upon dismissal at his own request.

According to labor legislation, a resigning employee is entitled to two mandatory types payments:

salary for the period worked;
compensatory payment for unused vacations.

Wages must include not only salary, but also all allowances, bonuses, etc. provided for in the contract or local regulations. As for compensation for vacations (payment of vacation pay), there are two options for the development of the situation: the employee either agrees to the payment, or takes a vacation with subsequent dismissal. In the second case, the final settlement with the employee and the return of the work book must be made before he goes on vacation.

There are rarely situations when an employee takes sick leave during vacation - in such a situation he is entitled to temporary disability benefits, but the period of vacation for sick days is not extended. The provisions of the collective agreement may provide for other types of payments due to resigning employees, but such contracts are rare.

Upon resignation of one's own free will severance pay not required - labor legislation regulates its payment only when the company is liquidated or the number of employees is reduced.

Payout calculations with examples

Payroll preparation

The salary paid upon dismissal depends on what payment system is adopted at the enterprise. Examples:

Time system- V in this case Payment is made for days worked. If the salary was 25,000 rubles, and out of 22 working days 12 were actually worked, then the salary at the time of dismissal will be: 25,000 / 22 * 12 = 13,636 rubles.
Piece system– with such a system, it does not matter how many days the employee has worked. The results of his work are measured in specific natural indicators, for example, in units of manufactured products. Let’s assume that during the month in which the employment contract is terminated, the employee produced 25 products, and the rate for each of them is 400 rubles. Then the salary due to him will be: 25 * 400 = 10,000 rubles.

In practice, any other payment system can be used - variable piecework, progressive piecework, bonus, etc. However, the above forms are most common.

Compensation calculation

Calculation of compensation for unused vacation represents more labor-intensive process– accountants most often use special software for this.

In simplified form, it can be represented as the following sequence of actions:

Determination of length of service for granting leave. To do this, the date of hiring is subtracted from the date of dismissal. Periods of being on administrative leave at one's own expense for more than 14 days are also excluded from the length of service. This results in a certain number of full months and days, which are rounded according to the following principle: less than 15 days - down, more than 15 days - up.
Calculation of the required number of vacation days based on length of service and the provisions of the employment contract.
Determining the number of unused vacation days by subtracting actually used vacations from the calculated value.
Calculation of average daily earnings: wages for the previous 12 months divided by the actual time worked for a given period.
Calculation of compensation.

For example, an employee was hired on August 13, 2015, and fired on September 16, 2016. He did not take vacations at his own expense, which means his work experience was 13 months and 10 days. For compensation purposes, the period will be 13 months (rounded down).

According to the employment contract, the employee is entitled to 36 days of vacation, then the vacation allotted to him will be 36 / 12 * 13 = 39 days. In fact, he used 15 days in June 2016, then the number of unused days was 39 - 15 = 24 days. The salary for the previous year amounted to 460,000 rubles, the period was fully worked (except for vacation time).

Then average earnings per day will be: 460000 / (29.3*11 + 29.3/30*15) = 1365.19 rubles, where 29.3 is the average number of days in a month (according to the Labor Code of the Russian Federation), 30 is the number of days in June 2016, 15 – actual number of days worked in June 2016. Thus, compensation for unused vacation will be: 1365.19 * 24 = 32764.56 rubles.

Payment terms

The Labor Code provides that all payments to an employee resigning at his own request must be made on the last day of his work.

If the contract is terminated, regardless of the grounds, the employee is required to pay all due funds on the day of dismissal.

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How to make the calculation correctly, what needs to be taken into account, what documents to prepare - we will consider all this further.

Normative base

Labor Code Russian Federation:

Art. 178 – procedure for payment of severance pay;
Art. 140 – payment terms in case of interruption of cooperation;
Art. 121 – calculation of vacation experience.

Other documents:

Letter of the Ministry of Finance of Russia dated February 12, 2016 N 03-04-06/7535;
Letter of Rostrud No. 1519-6-1.

What types of payments and compensation are required?

The enterprise is obliged to reimburse the employee for payments provided for by the Labor Code and regulated by local regulations.

Upon dismissal of one's own free will mandatory issued:

Salary for the period worked. It is provided without fail, even if the employee is dismissed for committing disciplinary offenses. threatens the employer with the need to compensate for the delay (if the employee goes to court).
Awards- are issued according to local documents and amount to a certain percentage of the salary. The amount and terms of provision are prescribed in.
Compensation for unused rest days. There are cases when a dismissed employee did not have time to take advantage of it, rested partially, or accumulated it. All this is reimbursed by the enterprise in full.

When the employment relationship is terminated at the initiative of the employer, the following are added to the mandatory payments:

Severance pay– compensation prescribed by the Labor Code of the Russian Federation for the period of employment of an employee. The amount differs depending on the category of citizens. For ordinary employees it is equal to one monthly salary, and for persons holding managerial positions it is paid in triple amount. The law does not prohibit increasing the amount if necessary. Attention: severance pay is not due to an employee dismissed for non-compliance labor discipline(theft, forgery, etc.), but the final decision remains with the employer.
Additional compensation. Provided at the initiative of the employer, if provided for in.

Features of calculating payments upon dismissal

Salary

It is determined in special programs (for example, in 1C).

When the employee does not owe the company anything, use this formula:

Salary = SALARY/Dmes x Dotr.,

SALARY – funds accrued to an employee;
D months – number of working days in a month;
D neg. – number of days worked.

From the amount received, income tax of 13% must be deducted.

The employer must also transfer insurance contributions:

in the Pension Fund of the Russian Federation – 22%;
Social Insurance Fund - 2.9%;
in the Federal Compulsory Medical Insurance Fund – 5.1%.

Do not forget to take into account the regional coefficient in regions whose climatic conditions differ.

If necessary, you need to make allowances for employees of the extreme Server. All these payments are provided for by the legislation of the Russian Federation. If an employee owes money to the company, it is deducted from the salary.

Attention: the rate of insurance premiums in Pension Fund is 22% until payments on an accrual basis reach the maximum base.

Then the value is reduced to 10% and payment to the Social Insurance Fund stops. In 2019, funds are credited to the Compulsory Medical Insurance Fund without restrictions.

Example:

Employee of the company "Zvezda" LLC - A.I. Vorobiev filed at his own request on 02/29/2016. The salary is 25,000 rubles, the month was not fully worked - 17 days, since the employee took 3 days. The number of unused rest days is 25 days.

The calculation upon dismissal will look like this:

1) Accrued salary:

(25,000 rub.)/(20 days) x 17 days=21,250 rub.

2) Amount transferred in hand:

21250-(21,250 x 0.13) = 18,487.5 rub.

The company also transfers insurance premiums for A.I. to the appropriate authorities. Vorobyova:

in the Pension Fund of the Russian Federation - 25,000 x 0.22 = 5,500 rubles.
in the Social Insurance Fund – 25,000 x 0.029 = 725 rubles.
in the Federal Compulsory Medical Insurance Fund – 25,000 x 0.051 = 1,275 rubles.

Awards

Installed in employment contract or local regulatory documents. They make up a certain proportion of the salary.

The formula for calculation is:

BONUSES=N x SALARY

N – percentage of bonus accruals.

Let's continue looking at the previous example.

Let’s assume that in the employment contract of A.I. Vorobyov is entitled to bonuses in the amount of 17% of his salary.

Then the additional reward will be:

PREMIUMS = 0.17 x 25,000 = 4,250 rubles.

Unused vacation

By law, when an employee is dismissed, the company must reimburse all unused vacation days.

HOLIDAY PAY = Dtd. x ZPsr.d.,

D department – the number of days of rest required;
Salary avg. – average employee salary per day.

For a fully worked out billing period, the following formula is used:

Salary avg.=(D year.)/12: 29.4.

In the opposite situation - ZP avg. = (Dyr.)/(29.4 x Mn + Mn),

D year. – employee’s earnings over the past 12 months;
Mp. – the number of months fully worked by the employee;
Mn. – the number of days in an incompletely worked month;
29.4 is the average number of days per month, established in 2019.

According to Labor Law, full payment is provided to employees who have worked in the organization for at least 11 full months.

When the duration is shorter, the share of vacation pay is calculated for each day worked.

In this case, HR specialists must take into account two nuances:

surpluses of less than 15 days are excluded from the calculation;
The value is rounded up to a full month when going to work for more than 15 days.

In our example, A.I. Vorobyov has 25 days of unused vacation left.According to the 1C system, the employee’s income for the year amounted to 324,000 rubles. Let's say he worked the previous year completely.

Therefore, in accounting they make the following calculations:

Salary average = (324,000)/12:29.4 = 918.4 rub.
HOLIDAY PAY = 25 x 918.4 = 22,959.2 rubles.

On the day of dismissal, Zvezda must pay A.I. Vorobyov received compensation for unused rest days in the amount of 22,959.2 rubles.

Severance pay

Issued to an employee upon downsizing or liquidation of an enterprise.

It is equal to one monthly salary and is provided for the entire period of employment, but not longer than 2 months.

Example:

The company Bely Volk LLC plans to stop operations from 03/01/2016, and therefore is dismissing its employees. E.I. Kostenko, who works as an economist, receives 27,500 rubles.

In addition to salary for the period worked and compensation for unused vacation, the employee must receive severance pay:

for March – 27,500 rubles.
for April – 27,500 rubles.

Bely Klyk LLC undertakes to pay E.I. Kostenko 55,000 rub. for the period of employment.

If upon dismissal of an employee the amount of compensation payments exceeds three average earnings (for employees Far North- six) established in the region, income tax is withheld from the difference.

To do this, all payments are summed up, with the exception of compensation for unused vacation, and personal income tax is calculated from the result obtained.

Example:

The company Antey LLC formalizes the termination of the contract with the head of the sales department G.I. Mityaev. The accounting department accrued monetary compensation in the amount of 57,700 rubles. The average monthly salary of an employee is 15,000 rubles. Determine income tax.

Let's calculate the amount subject to taxation:

57,700-(15,000 x 3) = 12,700 rub.

Let's determine personal income tax: 12,700 x 13% = 1,651 rubles.

The accounting department of Antey LLC must pay income tax for G.I. Mityaev in the amount of 1,651 rubles.

It is filled out by an accountant or HR specialist. Strict adherence to all rules is required.

One side must contain:

date the employee started working;
number and date of filling out the calculation note;
personal data of the employee (full name, personnel number, position, name of the department in which he is registered);
information regarding dismissal (date of termination of contract, grounds, number and date of order);
days of unused rest.

At the end of the document, the signature of the HR specialist and the company seal are placed.

The back side is filled out by an accountant.

It reflects the information necessary to calculate the compensation due to the employee: year of the billing period, income, number calendar days, average wage per day, used/unused vacation days and much more.

Under the table, the amount of all due payments is entered in numbers and in words; the accountant who prepared the document must sign.

Filling example:

Example of filling out form T-61 (page 1)

Example of filling out form T-61 (page 2)

The employer's dismissal order is drawn up according to unified form T-8 or T-8a:

It must indicate the basis for termination of the contract with reference to an article of legislation.

Documents confirming the reason for dismissal (if any) are also attached. The employee must be familiarized with the order against signature. If this is not possible, a corresponding note is made.

Example of filling out an order:

Example of filling out form T-8

(TC) in 2019 is carried out according to the following rules:

In the first two columns it is indicated serial number and the date of changes in the format 01/01/2016.
The third indicates the reason for dismissal and the grounds. The wording is prescribed in accordance with the requirements of the Labor Code of the Russian Federation, that is, according to the following scheme: article, part, paragraph.
The fourth column contains the order details. At the same time, reductions are unacceptable.

There is no clear opinion on the wording of the entry upon interruption of cooperation - allowed different variants: “fired”, “employment contract terminated”, “employment contract terminated”.

Example of filling out the TC:

Sample entry in the labor record

The deadline for payments upon dismissal is the last day of work (Article 140 of the Labor Code of the Russian Federation). If the employee did not work on the day of dismissal, then the issuance period is the day following the day the employee submitted a request for payment. Failure to pay wages upon dismissal is punishable for the employer. Art. 236 of the Labor Code of the Russian Federation establishes the obligation of the organization, in case of untimely payment, to pay compensation to the employee, which is equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation (currently it is 8.25%) for each day of delay.

To determine the amount of compensation due, you must use the following formula:

K=P: 100% x 1/300 x ∑ x D, where:
K - amount of compensation;
R - refinancing rate;
∑ - amount of debt;
D - number of overdue days.

Upon dismissal, the employee must be paid:

salary for actual days worked;
13 salary (if specified in the collective agreement or in the bonus regulations)
compensation for vacations unused by the employee (Article 127 of the Labor Code of the Russian Federation);
severance pay (in case of liquidation of an organization and reduction of staff) (Article 178 of the Labor Code of the Russian Federation).

Payroll calculation upon dismissal

The calculation of wages also depends on the form of remuneration at the enterprise. It is made for all days worked by the employee, and the day of dismissal is also included in the calculation. 13 salary is determined in proportion to the months worked in the current year.

Calculation of compensation for unused vacations

To determine the amount of compensation for unused vacations by an employee, you should use the following formula:

Kotp = Zsr.dn. x Notp, where:
Notp - the number of vacation days unused by the employee is determined:
Notp = 2.33 x Nmonth, where
Nmonths - the number of months worked for which vacation was not granted.

The month worked more than half is taken into account.

Zsr.dn - average daily salary, determined:
Zav.days = Dyear: 12 x 29.4, where
Dyear - the employee’s income for the calendar year preceding the month of dismissal.

Payment of severance pay upon dismissal

When an organization is liquidated (clause 1, part 1, article 81 of the Labor Code of the Russian Federation) or when staff is reduced (clause 2, part 1, article 81 of the Labor Code of the Russian Federation), the employee is required to pay:

severance pay - one average monthly salary, issued on the day of dismissal;
allowance for the period of employment - in the amount of one average monthly salary. Severance pay is issued two months after dismissal;
benefit for the period of employment - one average monthly salary, provided that the employee applied to the labor exchange within 14 days, but was not employed. In this case, the organization is obliged to pay benefits a third time. The employee must present, in addition to the work record book, an additional certificate from the employment service. In the northern regions, the average monthly salary remains up to six months without employment.

Non-payment or delay of salary upon dismissal

If the employer violates the deadlines for paying wages upon dismissal, as well as other required payments, then the employee has the right to contact the labor inspectorate (Article 356 of the Labor Code of the Russian Federation), the prosecutor's office or the court with a statement. So that the employer does not have grounds to claim that the employee himself did not show up for payment, it is necessary to contact him with a claim before contacting the justice authorities. In it, indicate: the date of dismissal, that wages and other payments were not paid, and the intention to appeal to the justice authorities. It is written in two copies, one for the employer, and the second with an incoming registration number for the employee. Also, the claim can be sent by registered mail with notification. The labor inspectorate is obliged to consider the complaint within 30 days (clause 1 of article 12 of Federal Law No. 59).

Deadlines for filing a complaint with the justice authorities from the moment of receipt of the work record book or a copy of the dismissal order:

to the labor inspectorate - no later than three months (

The issue of dismissal payments and some of the nuances that are associated with it is something that not only employees, but also their employers face. Not everyone is aware of the exact period in which, according to the law, settlement payments must be made and in what cases payments may be delayed.

The legislation provides unambiguous information regarding when, upon termination of the contract, the employee must be fully calculated. As Article 140 of the Labor Code states, this must be done on the day the employment contract is terminated, that is on the last day of work.

Article 140. Terms of payment upon dismissal

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than next day after the dismissed employee submits a request for payment.

In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

The employer must be prepared to give final payment to the former employee on this day.

In addition to wages, compensation is provided for vacation days that were not used, additional payment for irregular working hours, and in some cases, severance pay, additional monetary compensation, bonuses and rewards.

When are the documents processed?

For the convenience of accounting and the HR department, a calculation note has been created, which can be used when dismissing an employee and issuing a salary and all payments that are given to him. Such a document is drawn up in form T-61 and is based on information from all documents relating to payments for this employee.

The settlement note is prepared only after the dismissal order has been issued. The document must be ready by the day when full settlement is made between the organization and the former employee, that is, on his last day at this place of work.

Compensation for delay

Important! If suddenly an employee is not at work on his last day (for example, he is absent due to illness), all due money is paid after the employee applies for payment (but no later than the day after the day of application).

Despite the fact that the Labor Code clearly stipulates the deadline for payment of the entire settlement amount upon dismissal, delays often occur.

If for some reason the employer was unable to pay the entire amount due to the employee on time, he is required to pay it back with interest. In this case, each new delayed day will need to add at least 1/150 of the current National Bank key rate to the amount. This is regulated by Article 236 of the Labor Code of the Russian Federation.

It does not matter whether the employer is to blame for the delay or whether there are objective reasons (for example, there was a delay in transferring funds).

Article 236. Material liability employer for delay in payment of wages and other payments due to the employee

If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive.

In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee may be increased by a collective agreement, local normative act or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

Let's watch a video on this topic:

What should an employee do when their salary is delayed?

If a former employee encountered a problem upon dismissal when money was never received into his account, he has the right complain to the labor inspectorate or immediately to the courts.

When contacting the labor inspectorate, you must have with you all the documents that can confirm that the employee actually worked in this institution. You will also need to write, perhaps in free form.

It is only important to indicate from what period the employee worked in the organization, when was the last working day, etc. You must indicate the exact name of the organization, its address, the full name of the manager and the applicant, your address and telephone number for response. Documents can be submitted in person, sent by mail or sent online.

The application is considered within 30 days, after which the applicant will receive a response. If the rights of a former employee are recognized as truly violated, his employer will receive an order from the labor inspectorate about the need to pay wages and compensation.

It must be completed within 10 days, otherwise the labor inspector must independently sue the violator.

If a former employee wants to immediately go to court or the prosecutor’s office, bypassing the labor inspectorate, he needs to submit a statement of claim, as well as the following documents:

copies of passport;
work book and employment contract;
statement of income from the accounting department.

We must remember that this can only be done within three months after the violation. This is the statute of limitations established by law.

Note! When going to court in such situations, the plaintiff is not required to pay any legal costs. Moreover, he has the right to demand not only the payments due to him, but also to recover for moral damages that were caused as a result of the employer’s delay.

What are the consequences for an employer of violating labor rights?

If the employee was not paid on time or never received the money he deserved, administrative responsibility can attract not only him former employer, but also other persons, for example, the chief accountant. If guilt is proven in court, you will have to pay a fine. For individuals, its size is 10-20 thousand rubles, for legal entities - 50-70 thousand.

In more serious cases, for example, if the employer is already very for a long time does not pay what is due, he risks falling under criminal law. Long term implies a time of more than two months for the entire salary, for part of it - more than three months.

If only part was not paid on time, the penalty is a fine of up to 120 thousand rubles or in proportion to the annual salary. In addition, the guilty person may be imprisoned (for up to 1 year) or be sent to forced labor.

If the full amount of payments is delayed, you may face forced labor or imprisonment for a longer period - up to 3 years. In this case, the fine increases and can reach 500 thousand.

In addition, the punishment may become more severe if such a delay had serious consequences for former employee(illness, suicide, etc.).

Payment of all due funds to the employee upon dismissal is a guarantee that in the future you will not have to have problems with the law. You should be extremely careful about such calculations, strictly observing all deadlines.

Termination of labor relations is a process that is regulated by the Labor Code of the Russian Federation. By law, upon dismissal, the employer is obliged to make a full settlement with the employee, calculating the due amounts for wages and other remunerations, as well as withholding taxes and other obligatory payments.

Payment upon dismissal is made within a strictly defined time frame, and it cannot be delayed. The slightest delay in paying the due monetary compensation threatens the employer with serious penalties from the inspection authorities.

The dismissal procedure is carried out in in the prescribed manner, which, in terms of the period of preparation for termination of the contract, has some differences depending on who exactly initiated the break.

You can terminate your employment relationship by:

Initiative of the employer.
At the request of the employee.
By agreement of the parties.
Sometimes dismissal is not initiated by anyone, but becomes a side effect of special circumstances. For example, when reinstating a former employee to a position or in guilt situations.

Each case has its own set deadlines for dismissal that should be taken into account. The time frames are especially strictly regulated when the employer or employee makes the sole decision to interrupt further cooperation. In this case, both parties are given time to find new job or find another employee to fill the vacancy.

The established time frame for leaving a position does not affect the term in any way final settlement with the person leaving. It is always made on the day the employee leaves.

What day is considered the day of dismissal?

And the reasons for termination of the contract and the terms of “working off” may be different, but the day of dismissal is always considered the last day of work in the organization. This rule is established in Article 84.1 of the Labor Code of the Russian Federation. This does not mean actual presence, but the date that is indicated in the dismissal order and is written in work book.

On the last day, the person being dismissed must work a full shift and receive payment for it, regardless of who initiates the termination. Although the time of dismissal is indicated in the Labor Code, it is not always as clear as it seems at first glance. Sometimes the termination of an employment relationship takes place in a very short time, for example, an employee is fired for absenteeism or gross violation of labor discipline. Also, by virtue of an agreement between the parties, a break can be completed within one or two days. But all this does not negate the fact that the date indicated in the work book as the last one must be worked as usual.

If an employee is absent from work

There are often cases when an employee is not at work on a specified date. This can happen for several reasons:

The person being dismissed is ill and remains on the ballot.
The citizen took days at his own expense, unwilling to fulfill his duties or unable to do so.
The employee went on vacation and was subsequently fired.
Absenteeism recorded.

In each case, the date of termination of the contract is considered to be the day specified in the order.

Theoretically, the dismissed person is obliged to appear on the specified date to receive personal documents in hand, but even this point may vary. The Labor Code provides for a situation when an employee does not come for documents, on his own initiative or simply not being able to do so. The employer is obliged to immediately send a letter to the dismissed person, inviting him to appear in person for the papers or to give permission for postal forwarding.

Whether the employee was present on site on the date of dismissal or not, the procedure itself is carried out precisely on the last work shift and not earlier. This procedure is due to the fact that before this everything can change and the termination of the relationship will be canceled at the request of the parties or for other reasons.

Salary and bonus upon dismissal

The payment terms for the termination of employment relations are determined by Article 140 of the Labor Code of the Russian Federation. It implies two possibilities for making payments:

If the employee worked his last shift, then all amounts due are paid on the date of dismissal.
If a person was absent from the workplace at the time of termination of the contract, then payments are made the next day after the presentation of demands for their receipt on behalf of the dismissed person.

To avoid troubles with inspection authorities, employers try to adhere to the first point in all cases. Moreover, if the dismissed employee received payments to a bank account and not in cash. But the second method is not a violation of the law if there are grounds for its use.

The calculated amounts consist of several blocks, but the main ones fall on wages and bonuses. The first thing you need to start with when calculating estimated compensation is to calculate how much the employee earned for the time that he worked since the last calculation on the date of leaving the company.

Counting order

Salary and bonuses are calculated in the same ways as during permanent work:

It determines how many shifts were worked; a time sheet is ideal for this. The last shift must also be taken into account.
Based on the required salary, hourly rate or other basis, earnings are calculated for the specified days.
Bonuses are calculated separately. Please note that it is not always possible to calculate and pay them at the same time. Some bonuses are given only based on the results of periods worked, so transfers can be received even after a person leaves the organization.
From the amounts received, personal income tax is calculated at 13 or 30%.
If the person resigning is an alimony recipient, then alimony or other amounts are also deducted from him under writs of execution.

The result of the calculation should be the amount that should be transferred to the employee’s card or given in cash.

Do not forget that salary and bonus are not the only payments that are due upon dismissal. In addition to them, vacation compensation and sometimes severance pay must be calculated.

Compensation for unused vacation

The compensation must be calculated and paid along with the salary on the day of dismissal. This calculation is mandatory, but does not always mean the accrual of additional funds, and sometimes results in deductions.

Leave is required by law for all workers. Its duration in the Russian Federation cannot be less than 28 days, and for many categories it increases due to the provisions provided by law additional holidays. The individual amount of rest is prescribed in the employment contract. You can take vacation periods at any time, and only the first year of work in an organization has some restrictions in this sense.

Compensating for rest days in normal working hours is quite problematic, because there is a rule that employees must take regular rest, at least the required minimum. But upon termination of the relationship, all unused vacation is compensated in money. Special formulas are used to calculate the amount due.

Calculation formula

Compensation for unused vacation period calculated using a special formula developed by the Ministry of Labor.

KO = TO * SDZ

KO - compensation for vacation;

TO – the number of days not taken off work due under the contract;

SDZ is the average daily earnings of the dismissed person.

All indicators are individual and are calculated exclusively on the day of full calculation.

For people who do not have specialized knowledge, there are special sites on the Internet that offer calculation calculators that allow you to obtain the final numbers automatically. To use it, you must have all the initial data.

Number of unused vacation days

Find out how many days of paid rest a specific employee is entitled to by law. To do this, you need to check the terms of the contract, which should not contradict the law and internal regulations.
The established duration corresponds to one working year, which begins its calculation from the moment a citizen is hired for a position.
We divide the vacation period by 12 months to find out how many days of it fall in one month. Calculations are rounded to two tenths after the decimal point.
We multiply the resulting figure by the number of months that were worked in this working year. Please note that vacation is calculated based on months worked. The last months (hiring and dismissal) are considered as follows: if an employee worked more than 15 days in a month in calendar terms, then he is counted as full-time; if less, then he is taken as incomplete and is not counted at all.
The resulting day number is rounded to a whole number, using generally accepted rounding laws.

If an employee has already taken several days of paid rest during this period, then they are subtracted from the total figure.

Average daily earnings

The second indicator, which cannot be avoided when calculating, is the average daily salary. It is important to remember that we are not talking about the average monthly income, but rather the average salary for one day.

Average daily earnings upon dismissal are calculated as follows:

All income for the last 12 months is taken. Of these, only those that are payment for labor and were not issued as assistance or as a benefit are taken into account for calculation.
The annual salary is divided by 12 months, resulting in an average monthly figure.
Average monthly income is divided by 29.3. This figure is considered the average of days in a month.

The result of the calculations is an individual income figure, which is the amount of compensation for one day of a non-vacation period.

Severance pay

In some cases, upon termination of employment agreements, the employee, among other things, is also entitled to severance pay.

Such cases are considered:

Liquidation of an enterprise when all employees quit.
Reduction of staff when only certain individuals are subject to the procedure.
If there are medical contraindications to continue labor activity in the organization or in this position.
In case of complete loss of ability to work due to the fault of the employer.
If the employer changes the terms of the contract, but the hired person does not agree with this.
After being drafted into the army or to alternative duty stations.

In addition, severance pay may be assigned in accordance with internal rules, established by the employer, as well as in the event that the termination of the relationship is made by mutual agreement with the condition of receiving certain compensation payments.

Amount of money

The amount of cash benefits depends on many criteria and factors.

The reasons for ending the relationship are decisive. It is also very important whether the amounts of compensation are specified in the internal local documents organizations and are there any additional criteria calculation. Most often, benefits are accrued for one, two or three subsequent months, but labor legislation does not prohibit accruing it for longer periods of time. It is worth considering that when paying benefits for up to three months, personal income tax is not calculated on it, but if this threshold is exceeded, the employer is obliged to calculate income tax.

When calculating benefits, two values can be used:

Salary or tariff rate.
Average monthly earnings of the dismissed person.

Whatever the calculation value is accepted, it is multiplied by the number of months that must be compensated and paid on the last day of work along with wages, bonuses and vacation pay.

What to do if payments are late

Article 140 of the Labor Code of the Russian Federation establishes clear deadlines for payments, and failure to comply with them threatens with serious consequences for the employer. In case of untimely accruals, it is the person being dismissed who suffers first of all, because he does not receive the money on time, and this, of course, affects him negatively. That is why the injured citizen himself has the primary responsibility to protect his rights.

The first thing to do if payments are delayed is to contact the employer himself, even if he is a former one, and find out why the money was not received on time. Sometimes purely technical problems arise that can be easily resolved with mutual cooperation. If the issue is not resolved in this way, then you should seek protection of your rights from other authorities that are designed to protect the rights of workers.

It should also be remembered that each day of delay must be compensated by the employer, in accordance with Article 236 of the Labor Code of the Russian Federation.

This type of penalty is assessed voluntarily by the employer without the need to go to court. A penalty is provided for each day of delay in the amount of 1/150 of the Central Bank refinancing rate on the day of payment. The stated rate applies to the entire unpaid amount.

Responsibility for violation of payment deadlines

The employer's liability for late payment is not limited solely to penalties.

Management of the organization that has corrected the norm labor legislation brought to administrative responsibility in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. It is expressed in the form of fines, which vary depending on who exactly is found guilty of the violation:

Legal organizations receive fines from 30 to 50 thousand.
Individual employers, such as individual entrepreneurs, are subject to minimum sanctions in the amount of one to five thousand.
When punished officials We are talking about fines ranging from 10 to 20 thousand rubles.

The same article of the Code of Administrative Offenses of the Russian Federation stipulates that a repeated violation may allow double penalty tariffs to be applied to companies.

How to hold an employer accountable

You can attract a negligent employer through higher authorities, which are called upon to respect human and employee rights. In this case, you should contact one of three authorities:

Labour Inspectorate.
Prosecutor's office.

You can send an application to any of the specified organizations without observing a special hierarchy in filing complaints. But it should be understood that the claims made must be supported by something, especially if we are talking about the court. An application is submitted to the court only when there are documents on hand confirming the failure to make payments. The minimum package of documents will be a certificate from the bank confirming the absence of transfers during the specified period. In order to provide the judge with as much evidence as possible, you should first contact the labor inspectorate, which will not only conduct an inspection, but will also be able to help collect more paper evidence.