What payments must an employer make upon layoffs? Payments upon layoff What an employee is entitled to.

No employee is immune from staff reductions. In this case, the official dismissal procedure is followed, the procedure for which can be found in the Labor Code of the Russian Federation, and the employee is entitled to payment not only for the days worked, but also special payments.

Dismissal due to downsizing differs significantly from similar procedures. The most significant difference is the mandatory notification of the employee about future layoffs, as well as financial assistance in the form of severance pay.

In this article we will tell you how to carry out the procedure correctly and what payments a dismissed employee is entitled to.

If you turn to the legislation, you can familiarize yourself with the reasons for falling under. These reasons include:

• Optimization of the work process, which is associated with a reduction in the number of employees occupying identical positions;
• Staffing reduction. This action involves the dismissal of all employees holding a certain position;
• (enterprises).

As we have already said, not a single person is immune from enterprise optimization, staff reduction or liquidation of an organization, so you should familiarize yourself in advance with all the payments that are due upon downsizing.

Payments for the second and third months are also due. They are accrued only if the laid-off employee applies within two weeks from the date of dismissal and is declared unemployed. Financial support is provided at the expense of the former employer.

Registration procedure

To ensure that the employer does not cheat when laying off workers and paying compensation, you should familiarize yourself with labor legislation. Particular care should be taken when signing documents. Before putting your signature, you need to familiarize yourself with the document in as much detail as possible.

The accounting department of the enterprise is responsible for processing all payments.. Compensation is calculated on the basis of a previously issued order, which indicates the reason for dismissal and the amount of all compensation due.

Calculation terms

All calculations are made on the employee’s last day of work. Thus, the employee receives wages for all days worked (including the last one), and also receives vacation pay and benefits. The remaining benefits are paid on those days that were chosen during a joint conversation with the employer.

In times of crisis, enterprises are looking for various ways to optimize their activities.

There are few places where the administration thinks about intensifying production processes and introducing new technologies in their work. It is much easier to reduce costs by cutting people.

The reduction is carried out in strict accordance with the Labor Code of the Russian Federation, and in this case the employee is entitled to a number of payments.

Management often tries to take advantage of citizen ignorance and save on exit payments. We will consider below how to get what is due and resist arbitrariness.

What is staff reduction and what articles of the Labor Code govern it?

The essence of the reduction is to reduce the number of employees/employees of the enterprise.

The process is carried out according to three schemes:

The legal relationship of a modern enterprise between employees and the employer is structured in a contractual manner. Legally, layoffs imply termination of the employment contract/agreement initiated by the management of the enterprise - paragraph 2 of Article 81 of the Labor Code of the Russian Federation. Also, all aspects of optimizing the staff are provided for in Articles 178-180 and related provisions of the law.

Reasons for carrying out this procedure

Losing a job often results in litigation between the parties. Claims from fired people also relate to unjustified dismissal.

In this regard, the Constitutional Court of the Russian Federation issued a ruling on December 18, 2007, which freed employers to justify the expediency of reductions. Any employer is free, at its own discretion, to decide to reduce the number of workers if it considers such a step economically justified.

Not regulated, but often arising in practice, grounds for reduction staff/numbers are:

• changes in the organizational and legal structure of the organization;
• deterioration of the economic situation of the enterprise;
• changes in employer standards for the professional qualifications of workers.

When considering claims, courts decide on the legality of the procedure and order of awarding payments, without making judgments about the need for optimization.

However, in exceptional cases, the employer is forced to justify its decision with documentary evidence. For example, to confirm the reality of reductions at a reorganized enterprise, the court may require a new staffing table.

Losing a job leads to an inevitable deterioration in one's financial situation. That's why the law introduced restrictions to apply such a step to socially vulnerable workers.

Employer has no right to reduce:

1. raising children under 14 years of age. If, however, a single mother will be able to continue working until the dependent reaches adulthood.
2. If a parent is deprived of parenting rights, the person replacing her, a single father, falls under the protection of the law.
3. All women raising children under three years of age.
4. The only breadwinner in a family with a disabled child under 18 years of age.
5. Women who are in .
6. Workers who received work-related injuries and mutilations at this enterprise.
7. Disabled due to military trauma.
8. Employees on vacation or undergoing treatment for temporary disability.

If large-scale optimization is planned, when there are several applicants for the positions being left, Article 179 of the Labor Code on the preferential procedure for preserving jobs comes into force.

A priority receive:

1. Highly productive workers.
2. Professionals of the highest category.

If employees are of equal value, then they are considered family and social status. Advantage guaranteed:

• family employees with two or more dependents;
• persons who are the only ones able to work in the family;
• employees who received occupational diseases during work;
• undergoing qualification retraining in the direction of the employer without interruption from the production process.

When laying off personnel under 18 years of age, the employer is required to obtain permission from the state labor inspectorate and guardianship authorities (Article 161 of the Labor Code).

Workers' rights

The law does not allow dismissing people due to layoffs without warning. The employer is obliged to warn candidates about an unpleasant event 2 months in writing.

Starting from 2016, in the notice the employer suggests ways to avoid layoffs: for example, working on a reduced schedule. For seasonal workers, labor legislation provides for a different notice period - 7 days (Article 296 of the Labor Code).

At the same time, at least formally, the person being laid off must have the opportunity to choose: the employer offers employees alternative employment options (Article 180 of the Labor Code). In this case, the vacancy must correspond to the qualifications of the employee, but the level of payment may be lower.

If mass optimization is expected, the enterprise administration must notify the employment service, and if there is a trade union, coordinate all aspects of optimization with representatives of labor interests.

List of payments

The Labor Code has established a number of payments for laid-off workers.

To a dismissed citizen laid down:

1. Wages for the last month or proportional to the period worked before dismissal (Article 140 of the Labor Code);
2. Compensation for unused vacation;
3. Severance pay in the amount of average monthly earnings;
4. Financial support for two months from the date of dismissal in the amount of average earnings.

Important register with the employment service no later than 14 days after “parting” with the enterprise, since, by decision of the Employment Center, the payment period “on average” can be extended by another month if the social service was unable to find a job for an unemployed person within two weeks.

The labor exchange will extend payment for forced rest, even if the person is late with registration. However, the reasons must be force majeure. Usually – illness or caring for a seriously ill family member.

But if a specialist finds a new place of duty before the end of the 2-month period, the payment will be based on the actual non-working period.

Procedure for calculating severance pay

The procedure for calculating payments is regulated by Article 139 of the Labor Code and government decree 922 of December 2007.

According to their standards, the period for calculating the “average” is assumed to be 12 months preceding the date of reduction.

The calculation includes:

1. Cash rewards, bonuses, bonus payments. In one month, only one of the total volume of additional payments is taken into account. But there is nothing illegal if unaccounted bonuses are included in months without bonuses.
2. Allowances for length of service, experience, qualifications, bonus based on the results of work for the year (13th salary);
3. Other payments included in the monthly salary.

It is worth remembering that the earnings coefficient used for severance payments should not be lower than the federal one on the date of dismissal.

Into account not included:

1. Temporary disability due to illness, being on social leave - for example, maternity leave;
2. When the employee was absent from service for independent reasons: business trips, internships, training during working hours;
3. Strikes and forced downtime of the enterprise, when the employee was not able to work;
4. Time officially provided by the employer for feeding an infant or caring for a disabled child.

When a person who has been laid off has worked for the company for less than a year, the full period of work is taken into account. If you only worked for a short time, less than a month, severance pay is calculated based on the tariff rate, salary for the position, and other payment standards established for the position.

Early dismissal at the initiative of the employee

The legislator provides the possibility of early termination of the contract in connection with the upcoming reduction. It is carried out exclusively with the written consent of the candidate for reduction.

The advantages of this step:

• there is a significant amount of time for advanced training, mastering a new profession and searching for work;
• In addition to standard payments, a person receives an additional compensation benefit.

Example. Accrual is based on average earnings in proportion to the time remaining before dismissal. Let's say a person receives a warning about staff changes planned at the enterprise in 60 days. After thinking for a week, the employee submits an application for early dismissal. Compensation will be accrued for 53 days not worked.

Vacation compensation

Order compensation for unused vacation defined by Article 127 of the Labor Code. The size of the payment depends on the duration of the planned vacation. In this case, compensation for the time spent on vacation is not accrued. For example, a person took part of the time off before being laid off, dividing the vacation period into two parts. Here he will only be paid for the remaining time.

According to Article 81 of the Labor Code, if a redundant person has worked for more than 5 months in the current year, vacation pay is calculated in full. In other cases, compensation will be calculated based on actual time worked.

Procedure for registration and receipt

By and large, the calculation of “compensation” is the concern of the enterprise. In particular, the “personnel” prepares the documentary basis, and the accounting department accrues everything due.

One-time payments are transferred on the last day of employment.

Severance pay is accrued by the former employer at the end of the billing period of the first, second and third months of accounting in the Central Labor Insurance Fund. You will need to provide a work book without another employment record.

To see what payments employees are entitled to in case of staff reduction, see the following video:

Payments upon layoffstates are called upon to financially support a dismissed employee during the period of his employment. It is not very easy to independently figure out what exactly is owed to the employee in such a situation, what the amount of payments is, and also in what time frame they are provided. We will discuss these issues in more detail in this article.

What payments are provided upon dismissal due to staff reduction?

In today's unstable economic situation, there are often cases when employers are forced to reduce staff. This could be 1-2 employees or tens, hundreds of people (for example, during the liquidation of an organization). The procedure and procedure for calculating payments are the same, regardless of the number of employees who were laid off. The issues of providing guarantees and compensation to citizens who have been laid off at work are regulated by Art. 180 part 3 of the Labor Code of the Russian Federation of December 30, 2001 N 197-FZ.

First of all, it is necessary to note the payments that are due to workers upon dismissal in the general order; no one exempts the employer from these payments. These include:

• salary not yet received for the last month of work;
• compensation for vacation that the employee did not use for any reason.

IMPORTANT! About the upcoming reduction in the workforce of workers should employer (an order is issued in writing for the enterprise, and all employees are introduced to it against signature) at least 2 months before dismissal. It is assumed that during this period of time the employee who has been laid off will be able to find a new job.

There are also compensation payments (regulated by Article 178 Part 3 of the Labor Code of the Russian Federation), which should help a citizen laid off due to layoffs provide for himself while he is looking for a new job. This:

• severance pay (calculated by the worker’s average earnings);
• payment in the amount of the average salary for the period while the citizen is not employed, but no more than 2 months from the date of his layoff.

Terms of payments when laying off an employee

Let's consider in order when payments are made during layoffs. On the day of actual termination of the contract with the employee, wages and compensation for vacation that is not used are calculated based on the total amount. The payment procedure here remains the same as in a regular calculation upon dismissal of an employee.

In addition, on the day of layoff, severance pay is paid, since this benefit is guaranteed and does not depend on whether the dismissed employee is employed by another employer or not.

Don't know your rights?

After 1 month from the date of dismissal of the employee, no payments are made. After two months have passed from the date of dismissal of the worker, if he has not found a job, upon his written application, the employer makes a payment in the amount of the average salary of the dismissed person. When paying such compensation, compensation already paid (severance pay) is taken into account.

Payment of severance pay in case of staff reduction

As stated above, severance pay is calculated from the worker’s salary (the average value is taken). It cannot be less than the average monthly salary. A collective or, for example, a regular employment contract with an employee may provide for a different amount - in the direction of increasing severance pay. Then the laid-off employee will receive exactly this benefit.

Important: payment of severance pay does not relieve the employer from paying bonuses and other incentive payments due to the employee, if they were provided for in the contract.

You should keep in mind some special cases when redundancy payments are calculated differently or are not paid at all. So, when the payment is calculated when laying off a worker who worked in seasonal work, the average salary is taken for a period of 2 weeks, not 2 months (Article 296, Part 4 of the Labor Code of the Russian Federation). Workers who have entered into a fixed-term employment contract for no more than 2 months do not receive severance pay (Article 292, Part 4 of the Labor Code of the Russian Federation). Part-time employees who have been laid off due to staff reduction (Article 287, Part 4 of the Labor Code of the Russian Federation) have the right to receive severance pay on an equal basis with others, but are deprived of benefits in the amount of the average salary for the period of employment with another employer (while maintaining their main place of work ).

The employer and employee can agree on an earlier dismissal period than 2 months. In this case, in addition to the main compensation payments, additional payments are made to the employee who has been laid off. Additional compensation is calculated in proportion to the time that the employee did not work before the generally assigned deadline, also based on the average salary. Other required benefits (severance and for the period of placement with another employer) are also paid.

Payment of average earnings for the period of employment with a new employer

Situations often arise when, 2 months after being laid off from a previous job, a worker has not found a new employer. In this case, as stated earlier, he is entitled to a benefit in the amount of the average salary for the period of job search (but not more than 2 months), this guarantee is provided by Art. 178 part 3 TKRF.

However, it happens that a new job was found in the middle of the month, how to calculate the payment? In this case, the redundancy payment is calculated in proportion to the time spent searching. That is, if an employee was employed by a new employer on the 7th, then the average payment will be calculated for the 6 days of the month during which he was still looking for work.

There is an exception, and the average monthly payment (by decision of the employment service) can be extended for another 1 month (i.e. to the 3rd) if the conditions are met:

• the redundant employee was registered with the employment authorities within 2 weeks from the date of dismissal;
• within 3 months the employment authorities did not find him a job.

So, we have looked at what payments are due when an employee is laid off, be it a reduction in the number of employees or staff, or the liquidation of an enterprise. The problem of layoffs at work will not be so acute for you if you receive all the required payments in full.

Currently, many institutions under the jurisdiction of the Ministry of Culture are taking steps to reduce staff and (or) personnel. We will tell you in the article what guarantees and compensations employees are entitled to during such events and how to correctly carry out the procedure for final settlement with employees.

Dismissal due to a reduction in staff and (or) number of personnel refers to dismissal at the initiative of the employer (clause 2, part 1, article 81 of the Labor Code of the Russian Federation).

The procedure for reducing staff (numbers) involves the implementation of certain measures under the Labor Code of the Russian Federation and other regulatory documents, as well as the provision of a number of guarantees and compensations to employees (see table).

N p/p	Guarantees and compensation for layoffs	Legal norms
Guarantees
1	Employees must be notified (personally and signed) of upcoming dismissal due to staff reduction (numbers) at least two months before dismissal. Employees who have entered into an employment contract for a period of up to two months must be notified of layoffs at least three calendar days before dismissal, and employees engaged in seasonal work - at least seven calendar days.	Articles 180, 292, 296 of the Labor Code of the Russian Federation
2	With the written consent of the employee, early termination of the employment contract is possible (before the expiration of the two-month notice period)	Article 180 of the Labor Code of the Russian Federation
3	The employer is obliged to offer an employee dismissed due to a reduction in staff (number) another available job (vacant position) in the same institution that corresponds to his qualifications, or a vacant lower position or lower paid job), which the employee can perform taking into account his state of health. Dismissal is allowed only if it is not possible to transfer the employee to another job with his consent	Articles 81, 180 of the Labor Code of the Russian Federation
4	Workers with higher labor productivity and qualifications have a preferential right to remain at work. If labor productivity and qualifications of workers are the same, then preference is given to: - family - if there are two or more dependents; - persons in whose family there are no other workers with independent earnings; - employees who received a work injury or occupational disease while working for this employer; — disabled people of the Great Patriotic War and disabled people fighting in defense of the Fatherland; - employees who improve their qualifications at the direction of the employer without interruption from work. The collective agreement may also provide for other categories of workers who enjoy a preferential right to remain at work.	Article 179 of the Labor Code of the Russian Federation
5	Termination of an employment contract due to a reduction in staff (number) (except for cases of liquidation of an institution) with the following categories of persons is not allowed: - pregnant women; - women with children under three years of age; - single mothers raising a disabled child under the age of 18 or a young child - a child under the age of 14, other persons raising these children without a mother; - parents (other legal representatives of the child) who are the sole breadwinners of a disabled child under the age of 18 or the sole breadwinners of a child under three years of age in a family raising three or more young children, if the other parent (other legal representative of the child) is not a member in labor relations; - employees under the age of 18 (such persons can be dismissed only with the consent of the relevant state labor inspectorate and the commission for the affairs of minors and the protection of their rights); — employees on sick leave or on vacation (including parental leave)	Articles 81, 261, 269 of the Labor Code of the Russian Federation
6	The employer is obliged to notify (in writing) the employment service authorities and the elected body of the primary trade union organization about the upcoming reduction in staff (number) of personnel no later than two months before the start of the reduction measures, and in the event that the decision on reduction may lead to mass dismissal of workers - no later than three months before the start of the relevant activities. The criteria for mass layoffs are determined in industry and (or) territorial agreements	Articles 82, 180 of the Labor Code of the Russian Federation, paragraph 2 of Art. 25 Law of the Russian Federation of April 19, 1991 N 1032-1
Compensation
7	Upon termination of an employment contract due to a reduction in staff (number), the employee (including part-time workers), in addition to wages for the time actually worked in the month of dismissal, is paid: — monetary compensation for all unused vacations, calculated on the basis of average earnings, taking into account the number of days of unused vacation; - severance pay in the amount of average monthly earnings<*>. Payment of these amounts is made on the day of dismissal of the employee. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment	Articles 127, 140, 178 of the Labor Code of the Russian Federation
8	During the period of employment, the dismissed employee (with the exception of a part-time worker) retains the average monthly salary (including severance pay), but not more than two months<**>from the date of dismissal, and for employees of institutions located in the Far North and equivalent areas - no more than three months<**>from the date of dismissal. The basis for this payment is a certificate from the employment service and a work book submitted by the former employee.	Articles 178, 318 of the Labor Code of the Russian Federation
9	In case of early termination of an employment contract (before the expiration of a two-month notice period) due to a reduction in staff (number), the employer is obliged to pay the employee additional compensation in the amount of the employee's average earnings, calculated in proportion to the time remaining before the expiration of the notice period for dismissal	Article 180 of the Labor Code of the Russian Federation

Average earnings for calculating compensation payments

Compensation payments upon dismissal due to staff reduction are calculated based on the average salary, the calculation procedure of which is regulated by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as Regulation N 922).

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

When calculating average earnings, we take into account all types of payments provided for by the remuneration system, applied by the relevant employer, regardless of the sources of these payments, in particular (clause 2 of Regulation No. 922):

1) wages accrued to the employee:

- according to tariff rates, salaries (official salaries) for time worked;

- for work performed at piece rates;

— for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

2) fees accrued in the editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

3) wages paid in non-monetary form;

4) wages, finally calculated at the end of the calendar year preceding the event, determined by the remuneration system, regardless of the time of accrual;

5) allowances and surcharges to tariff rates, salaries (official salaries) for professional excellence, class, length of service (work experience), knowledge of a foreign language, work with information constituting state secrets, combination of professions (positions), expansion of service areas, increase volume of work performed, team management, etc.;

6) bonuses and rewards provided for by the remuneration system;

7) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;

8) other types of wage payments applicable to the relevant employer.

When calculating average earnings, they are not taken into account social payments and other payments not related to wages, in particular (clause 3 of Regulation No. 922):

— financial assistance (at the birth, adoption of a child, in connection with retirement due to disability or age, in connection with the death of a member(s) of the employee’s family, etc.);

— cost of food, travel, training;

— cost of sanatorium-resort treatment;

- compensation for utility bills.

When calculating average earnings, it is excluded from the calculation period time, as well as amounts accrued during this time, if (clause 5 of Regulation No. 922):

- the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the labor legislation of the Russian Federation;

- the employee received temporary disability benefits or maternity benefits;

- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

- the employee did not participate in the strike, but due to this strike he was not able to perform his work;

- the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

- the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

To calculate the average salary of an employee, the following formula is used (clause 9 of Regulation No. 922):

Average earnings = Average daily earnings x Number of days (calendar, working) in the period subject to payment.

1. Average daily earnings for calculating compensation for unused vacation is defined as follows:

A) if the employee has worked the entire pay period:

Average daily earnings = Salary for the billing period / 12 months. / 29.3 cal. days;

B) if the pay period was not fully worked by the employee or time was excluded from it in accordance with clause 5 of Regulation No. 922:

Average daily earnings = Salary for the billing period / ((29.3 cal days x Number of fully worked calendar months in the billing period) + Number of calendar days in incompletely worked calendar months (calendar month)),

Number of calendar days in an incompletely worked calendar month = 29.3 cal. days / Number of calendar days of this month x Number of calendar days falling within the time worked in this month.

2. Average daily earnings for calculating other compensation payments, which are due to an employee upon reduction, is calculated as follows:

Average daily earnings = Wages for days worked in the billing period / Number of days actually worked during this period.

The procedure for calculating redundancy payments

Wage. In the event of a layoff, wages are calculated in the usual manner in proportion to the time worked in the month of dismissal, taking into account all additional payments and allowances.

Compensation for unused vacation. As noted above, the calculation of this compensation should be based on the employee’s average daily earnings and the number of days of unused vacation.

When determining the number of days of unused vacation, it is necessary to be guided not only by the provisions of the Labor Code of the Russian Federation, but also by the Rules on regular and additional vacations, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169, in the part that does not contradict the Labor Code of the Russian Federation, Letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 N 4334- 17, as well as Recommendations<1>, Letters<2>Rostruda. Let's highlight the main points that you should pay attention to:

- every employee who has worked in an institution for at least 5.5 months has the right to receive regular leave;

— regular leave is granted once per working year;

— the employee’s right to the next regular leave for the new working year arises after 5.5 months from the end of the previous working year;

— an employee who has worked a full working year is entitled to full compensation for unused vacation. In this case, the full working year is calculated from the date the employee is hired and is equal to a calendar year (12 months);

- an employee who has worked in an institution for more than one year and is dismissed due to a reduction in staff has the right to receive full compensation for unused vacation for the last working year, provided that he has 5.5 or more months of experience in this period that gives him the right to vacation;

— if the working year is not fully worked out, the vacation days for which compensation must be paid are calculated in proportion to the months worked. In this case, surpluses amounting to less than half a month are excluded from the calculation, and surpluses amounting to at least half a month are rounded up to a full month;

— proportional compensation for unused vacation is calculated based on the calculation of 2.33 days of vacation per month;

— rounding the number of calendar days of unused vacation to whole days should be done not according to the rules of arithmetic, but in favor of the employee.

Severance pay. Calculation of severance pay is made based on the employee’s average daily earnings and the number of working days according to the work schedule in the month following the day of his dismissal (Article 178 of the Labor Code of the Russian Federation).

Since the period of time associated with the termination of the employment relationship begins the next day after the calendar date that determines the end of the employment relationship, the counting of the number of days to be paid must begin from the day following the day of dismissal (Article 14 of the Labor Code of the Russian Federation). For example, an employee was fired on November 14th. The number of days due for payment should be counted from November 15 to December 14.

Average monthly earnings during the period of employment. The average monthly salary is retained by the employee starting from the day following the day of dismissal (Article 14 of the Labor Code of the Russian Federation). Payments stop on the day preceding the day of employment, or on the day of expiration of a two-month period (three months for “northerners”) from the date of dismissal. For the first month of maintaining average earnings for the period of employment, the employee receives severance pay, therefore payment for the second month of the employment period is calculated with the severance pay included (Article 178 of the Labor Code of the Russian Federation).

Additional compensation in the amount of average earnings. This compensation is paid on an equal basis with other payments that are due to an employee due to staff reduction. The amount of additional compensation for early termination of employment relations depends on the time between the actual date of termination of the employment contract and the date of dismissal (Article 178 of the Labor Code of the Russian Federation).

The number of working days to be paid starts from the day following the day of termination of the employment contract and ends with the day of dismissal, which is indicated in the notice of staff reduction (Article 14 of the Labor Code of the Russian Federation).

Example. An employee of a cultural institution received notice of her upcoming dismissal due to staff reduction on 10/17/2014. The employee's official salary is 20,000 rubles, the work schedule is 40-hour work week.

For the billing period (from 10/01/2013 to 09/30/2014), which was fully worked out, the following payments were made in favor of the employee:

— salary — 240,000 rubles;

— financial assistance in connection with the death of a family member — 5,000 rubles.

In addition to the basic payments due for staff reduction, the employee must be paid compensation for 28 cal. days She got a new job on November 24, 2014.

We will calculate the payments that an employee is entitled to in connection with dismissal due to staff reduction.

1. Salary from 10/01/2014 to 10/17/2014 will be 11,304.35 rubles. (20,000 / 23 working days x 13 working days).

2. Compensation for unused vacation will be calculated as follows.

The average daily earnings will be 682.59 rubles. (RUB 240,000 / 12 months / 29.3 cal days).

A one-time bonus by March 8 and financial assistance in connection with the death of a family member are not taken into account when calculating compensation, since they do not relate to wages (clause 3 of Regulation No. 922).

Compensation for unused vacation will be equal to RUB 19,112.52. (RUB 682.59 x 28 cal days).

The billing period (from 10/01/2013 to 09/30/2014) has been fully worked out, with 248 workers. days (according to the production calendar), so the average daily earnings will be 967.74 rubles. (RUB 240,000 / 248 working days).

The paid period is 19 working days. days (from 10/18/2014 to 11/17/2014).

The amount of severance pay will be 18,387.06 rubles. (967.74 RUR x 19 working days).

4. Average daily earnings for the period of employment are calculated in the same manner as when calculating severance pay.

During this period there are 23 working hours. days, for 19 of which severance pay was paid, so 4 workers are subject to payment. days

Average earnings for the period of employment will be 3870.96 rubles. (967.74 RUR x 4 working days).

Personal income tax and insurance premiums from reduction payments

Personal income tax. Wages for hours actually worked, which are paid upon dismissal, as well as compensation for unused vacation, are subject to personal income tax based on paragraphs. 6 clause 1 art. 208, paragraph 1, art. 209, paragraph 1, art. 210 and paragraph 3 of Art. 217 Tax Code of the Russian Federation.

Severance pay, average monthly earnings for the period of employment and compensation for early termination of an employment contract, paid in an amount not exceeding three times the amount (six times for “northerners”) of the average monthly earnings are not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of Russia dated 05/15/2013 N 03-04-05/16928, dated 07/08/2013 N 03-04-05/26273).

Insurance premiums. Wages for the month of dismissal and compensation for unused vacation are subject to insurance contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, as well as contributions in case of injury in the general manner (Part 1, Article 7 of Federal Law N 212-FZ<3>, pp. “d” clause 2, part 1, art. 9 of Federal Law N 212-FZ, paragraphs. 2 p. 1 art. 20.2 of Federal Law N 125-FZ<4>).

As for the taxation of other compensation payments for layoffs with insurance contributions, in 2014 they are not subject to taxation in full, and from 2015 they will be subject to insurance contributions in excess of three times the amount (six times for “northerners”) of average monthly earnings ( paragraph “a”, paragraph 3, article 2, paragraph “a”, paragraph 1, article 5, article 6 of the Federal Law of June 28, 2014 N 188-FZ).

So, let's highlight the main thing. An employee upon termination of an employment contract due to a reduction in staff (numbers) is entitled to the following payments:

- salary for the month of dismissal;

— monetary compensation for all unused vacations;

— severance pay in the amount of average monthly earnings;

— average monthly earnings for the period of employment;

— additional compensation in the amount of average earnings (in case of early termination of the employment contract before the expiration of the two-month notice period).

Of these payments, only wages and compensation for unused vacation are fully subject to personal income tax and insurance contributions. Other compensation payments are not subject to personal income tax and insurance premiums. At the same time, we draw your attention to the fact that in 2015 the amounts of payments in the form of severance pay and average monthly earnings for the period of employment will be subject to insurance contributions in a portion exceeding in general three times the amount (six times for “northerners”) of the average monthly earnings.

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

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Staff size optimization

First, you need to understand the basic theoretical issues that the reduction procedure raises.

It is necessary to clearly understand the difference between downsizing and downsizing. Thus, the number of employees is recognized as the entire payroll of employees of a particular enterprise. If we are talking about downsizing, then the number of employees in a certain position is reduced. For example, it is necessary that there are two engineers at the enterprise instead of the currently available ten.

The staff usually includes all management and administrative employees at a particular enterprise.

When reducing staff, identical positions or employees of the entire unit being reduced must be excluded from the staffing table. When it comes to reducing a certain staffing position, it is not just one employee who quits, but everyone who, according to the staff schedule, performs work in a certain position.

Legislative grounds

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

To begin the dismissal procedure on this basis, you must 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 reductions.

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

By the decision of the Constitutional Court of the Russian Federation, dated December 18, 2007, serial number 867, no employer is obliged to in any way 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 making a decision on the complaint of a dismissed employee, cannot decide whether it was necessary to reduce personnel. For example, the court is only authorized to resolve the situation regarding the legality of the dismissal procedure. In practice, there are often cases when in court the employer still has to justify his decision and refer to certain documentation of the organization.

Payments upon dismissal of an employee

In the case where the employee to be laid off has read the document, but categorically refuses to sign it, a special document must be drawn up that reflects this fact.

During the period from introduction to dismissal, the employee must be offered other available 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 stage after 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 upon dismissal? 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 monthly earnings, taking into account additional deductions.

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

Amounts due to an employee as severance pay, based on paragraph 3 of Article 217 of the Labor Code of the Russian Federation, are not subject to taxes, except for the case when the amount of payments exceeds 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 calculation period is taken to be 12 calendar months preceding the day of dismissal. When the average is calculated, a person's entire earnings are taken into account based on how much they were actually paid.

The amount of average earnings must take into account:

1. Premiums and bonus payments, rewards. No more than one type of additional remuneration per 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 there were none;
2. Remunerations based on the results of the year, in connection with length of service, length of service, etc.;
3. Other payments included in the monthly salary.

The main rule for calculating the amount of average earnings: it should not be below the minimum subsistence level established in the country on the day of dismissal.

If the employee subject to redundancy has not worked for 12 months at this enterprise, then the entire period of service must be taken into account when calculating the amount. If the work time 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 when calculating average monthly earnings:

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

The amount of earnings includes all payments from the employer, including bonuses, products in kind, as well as other payments.

Compensation

Severance pay is not the only amount 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 early, 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 the notification.

Those. If the dismissed employee worked for 5 days after notification (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 until the end of the notice period in the case where the employer agrees to let him go in advance. Also, be sure to make sure that you are paid wages for the time worked in the company, as well as unused vacation (if it was actually not used).

If you were laid off due to a reduction in headcount or staff, then know that you have the right to maintain your average earnings for the next two months after the day you were officially laid off. This rule is valid until the moment of official employment, but no more than two months after dismissal. Thus, an 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 applies for employment to the Employment Center within two weeks after dismissal, he can count on another extra month of subsidies from the former employer (if he did not find a job).

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

For pensioners

For persons who have reached retirement age and have been laid off, the Labor Code in 2019 does not provide for any specific payment provisions.

So, a dismissed pensioner can count on:

1. Severance pay, which is equal to average monthly earnings. If the employer’s local regulations provide for a slightly larger amount, then the pensioner should receive exactly this amount.
2. Compensation for average earnings for two (three) months while searching for a new job.

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

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

How to get a?

Decor

Based on current legislation, all settlements with the employee regarding remuneration for time worked and severance pay must be processed and made on the last day of work of the employee subject to staff reduction. Moreover, before this 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 amounts due in the next two (three) calendar months after dismissal, it is necessary, at the end of the month during which the dismissed employee did not find a new job, to contact the former employer for a settlement.

In this case, the employee must confirm his words with documents (provide a certificate from the Employment Center, show his work record book). Only after this can the settlement department employee begin processing payments. If such documents are not provided, no compensation will be provided.

Where are they paid?

All payments due to an employee who has been laid off are paid by the employer at the employee’s previous place of work.