Is severance pay a wage? Severance pay upon dismissal. Procedure and amount of payment. Severance pay and other payments upon dismissal

24.06.2020

Severance pay is a monetary compensation paid to an employee on the last working day, determined by the Labor Code of the Russian Federation or the terms of a collective agreement. The amount of the benefit is not specifically indicated, it depends on the grounds for dismissal of the employee. Naturally, in addition to the severance pay, the resigning employee must be paid wages and compensation for vacation days that he did not take off. But that's a completely different story.

Grounds for dismissal and the amount of accrued severance pay

If the reason for the dismissal of an employee is the termination of an employment contract associated with a reduction in staff or the liquidation of an organization, then he must be paid average earnings within two months (obligatory for the first month, for the second in the event that the employee cannot find a job at that time). If an employee applies within two weeks after his dismissal to the employment service and they cannot find him a job there for the next month and a half, then he will be paid the average earnings for another month.

The payment of a severance pay to an employee in the amount of two weeks' earnings is provided for in cases where he is dismissed for the following reasons:

The employee does not correspond to the position held or the work performed for health reasons;

Calling up an employee to serve in the army or to an alternative service that replaces it;

If the employee refused the transfer associated with the relocation of the employer to another region.

All these grounds are spelled out in the relevant paragraphs of the articles of the Labor Code of the Russian Federation.

The legislation provides for the payment of a severance pay to an employee in the amount of his monthly earnings in the event that the termination of the employment contract occurred due to violation of the rules for its conclusion. But only in cases where such violations do not allow the employee to perform labor obligations, and it is not his fault for allowing such violations.
An employment or collective agreement provides for other cases for the appointment and payment of severance pay, and also allows for the establishment of their increased amounts.

Severance pay for certain categories of employees

Separate rules and procedures for the payment of severance pay have been established for certain categories of employees. Thus, a civil servant must be paid the average earnings for the last three months for his position in cases where the dismissal is related to the liquidation government agency where he served or downsized. This does not include severance pay. Moreover, if a civil servant could not be provided with a job corresponding to his profession and qualifications, then he will be listed in the reserve of the register of civil servants, and the civil service experience will be considered continuous for one year.
It should be added that collective agreements can only improve legal status employee, but not worsen it in any way in relation to the provisions provided for in the Labor Code and other regulations governing labor legislation.

This means that in the Labor Code of the Russian Federation and other legislative acts regulating a specific area labor activity set the minimum allowable severance pay. And the maximum amount of the benefit is determined by the collective agreement or a separate agreement.

In conclusion, it should be noted that a severance pay equal to three months of average earnings is not subject to personal income tax. If the payout exceeds this value, then income tax charged on the amount exceeding the established limit.

For the category of workers performing labor duties in the regions of the Far North and equated to them, the non-taxable limit has been doubled and amounts to six average monthly salaries.

Severance pay upon dismissal - grounds for payments

In what cases is severance pay paid upon dismissal? An allowance in the amount of average earnings (per month) is paid to a dismissed employee upon termination of the contract due to a reduction in the staff of the organization or in connection with the liquidation of this organization. At the same time, the employee retains the average salary for the period of employment (the term is no more than two months, starting from the day of dismissal).

A severance pay, the amount of which is equal to earnings for two weeks, is paid to the employee upon termination of the contract under such conditions as:

Refusal of an employee to transfer to another job.

Call for military service.

On-site reinstatement of an employee who previously performed this work.

Recognition of disability.

Refusal of an employee to continue work.

Severance pay during reduction - what does the Labor Code say?

The Labor Code of the Russian Federation guarantees each employee a severance pay in case of staff reduction. That is, the employer has no right to "get out" of benefits. Upon dismissal for this specific reason, and not, for example, by agreement of the parties, the employee has every right to demand payment, and the employer is obliged to pay benefits.

Paid severance pay for redundancy in the amount equal to the average earnings. As for the second severance pay, it can be received for the second month if the employee is not employed.

An employee who is busy seasonal work, must receive a severance pay of the Labor Code of the Russian Federation in an amount equal to earnings for two weeks.

An employee with whom an agreement has been concluded for a period of up to 2 months does not receive severance pay, unless otherwise provided by the agreement.

Calculation of severance pay upon dismissal or reduction

Upon dismissal (reduction), the calculation of severance pay is carried out according to a certain formula:

The average earnings for one working day are multiplied by the number of working days that are included in the benefit calculation period. As for the average daily earnings, it is calculated not for a calendar, but for a working day. The number of working days is counted according to production calendar(the more days off - the less will be the benefit). Taxes are not deductible from this type of benefit.

The average earnings are calculated as follows: the salary for the year before the month in which the dismissal occurred (and excluding sick leave / vacation, etc.) is divided by the number of working days for this period, according to the production calendar.

Severance pay - how not to be deceived?

Employers pay severance pay with great reluctance. Many organizations even ask their employees to write a statement confirming the dismissal for own will not to pay benefits. It is worth remembering that you are not required to write such a statement. You should also be aware that:

Upon dismissal, severance pay is not subject to personal income tax (not a single type compensation payment), according to paragraph 3 of article 217 of the Tax Code of the Russian Federation.

If the employee agrees to dismissal for reduction before the expiration of the period specified in the notice of reduction, he is entitled to additional compensation. Its size is equal to the average salary, calculated according to the time remaining until the expiration of the employee's direct notice of dismissal. At the same time, the right to receive average earnings for the period of employment and to receive severance pay remains with him.

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If an employee for some reason moves to another job, then he has the right to count on some cash payments. Severance pay upon dismissal of an employee is provided for in individual cases or is reflected in the employment contract. The Labor Code does not define the exact procedure for making calculations, so this issue often causes difficulties. In order for the employer and employee to avoid misunderstandings, it is worth studying in detail the rules for processing payments in different circumstances.

The concept of severance pay

The obligation to pay severance pay is established in Art. 178 .

Guarantees and compensation payments to employees of an organization subject to liquidation or reducing its staff are established in Art. 180 of the Labor Code of the Russian Federation.

Guarantee benefits to the head of the company, his deputies and the chief accountant in connection with the change of the owner of the organization's assets are defined in Art. 181 of the Labor Code of the Russian Federation.

Grounds for termination of an employment contract

Severance pay upon dismissal is due when:

the abolition of the enterprise;
downsizing;
dismissal of the head of the company, his deputy and chief accountant in connection with the change of ownership of the organization's assets;
unwillingness of the employee to be transferred to another job in connection with the conclusion of medical specialists;
conscription for military or alternative service;
reinstatement of an employee at work;
refusal of an employee to transfer to work in another locality along with the employer.

The benefit is due upon dismissal of an employee who is deemed unfit for work for medical reasons.

Dismissal with severance pay is due if the employee has not agreed to amend the employment agreement.

Payments are also based on the Labor Code of the Russian Federation - Art. 84, if it turns out that the termination of the employment contract, drawn up with errors, was carried out through no fault of the employee.

Payments are made together with the basic salary. If the benefit is due for several months, then for the second and subsequent months, payments are due if the employee has no other job.

The specialist must provide at the previous place of work work book. Reduction of the benefit amount is not allowed.

On downsizing

If the employment contract is terminated due to a reduction in the number of specialists, then the employee is paid an allowance in the amount of the average salary for 1 month.

He retains the average monthly salary for the period of looking for another job, but not more than two months.

Exceptions may be initiated by the employment center. He can keep the average monthly income of the employee at the previous place of work if the employee applied to the employment service within two weeks after leaving and could not find a new vacancy.

By agreement of the parties

If the dismissal took place by agreement of the parties, then the allowance is not paid. The employer himself can pay compensation to the employee if the incentive is provided for by local acts.

The employer must provide the employee with a calculation and compensation for unused vacation.

Of your own accord

Severance pay for an employee's resignation own decision do not rely.

The employer must ensure that leave is calculated and reimbursed if the employee is unable to use it.

Upon liquidation of an enterprise

If the employer breaks off relations with the company's personnel due to the liquidation of the enterprise, then he is obliged to provide severance pay upon dismissal of all.

The amount of the payment in this case must be at least 1 monthly salary of the employee for the period of employment, but not more than two months.

In some cases, the period is extended by the employment service, provided that the dismissed person applied there no later than 14 days from the date of termination of the working relationship with the employer's company.

By disability

If an employee is dismissed due to disability, then he must present the relevant medical documents - the conclusion of the medical commission and the ITU certificate.

The employee is entitled to an allowance in the amount of two weeks of average income.

What payments are due to the employee upon dismissal

The amount and type of payments received by a citizen depends on the specific case. If an employee has submitted a written application with a request to dismiss him of his own free will, then he can only count on salary and compensation for unused vacation. If the employer decides to terminate cooperation, then all the above amounts and severance pay are paid. In the terms of the contract, the employer could indicate other payments that are also made upon termination.

Earnings for the period of employment

If cooperation is terminated due to a reduction in the number of staff or the liquidation of an enterprise, then the dismissed citizens continue to receive wages. The condition does not apply to those who work part-time, seasonal employees. For all regions, the amount of payment equal to one average monthly salary is provided (an excess is allowed, but not more than three times). If the enterprise is located in the Far North, then compensation should not exceed the average salary by more than 6 times.

Early termination compensation

If a mass layoff begins at the enterprise, the employer is obliged to inform all persons with whom it is planned to terminate cooperation within 60 days of the need to look for a new job. However, there are early dismissals without warning. This option provides additional compensation. The severance pay is calculated taking into account the income of the employee. The payment must be proportional to the time until the expiration of the warning period.

Compensation for top managers

For leadership positions The TC provides for special payments. Top managers are entitled to compensation in the following cases:

The owner of the enterprise has changed (they pay compensation for dismissal to the chief accountant, management, deputies).
The manager is fired without explanation (provided that he did not violate the company's routine and did his job efficiently).

They pay compensation to managers upon dismissal in the amount of three average monthly salaries. It is important to take into account that the law has not established other payments for top managers (monthly salary until employment or severance pay). However, additional conditions may be reflected in the employment contract (increase in compensation provided for by the Labor Code, etc.).

What determines and how the amount of the allowance is calculated

The amount of severance pay upon dismissal depends on the average earnings for the billing period. The settlement period in this case is the year preceding the dismissal.

The amount of compensation is calculated according to the formula: Compensation = average salary x work shifts during the pay period (month).

The accrual of severance pay upon dismissal is linked to the accepted rules:

compensation is accrued only for working days of the period for which it is issued (30 or 14 days);
sick leave, vacation pay, benefits, etc. cannot be included in the total annual earnings;
the rules for calculating the amount of benefits do not depend on the type of remuneration;
the month of dismissal is included in the billing period, when the day of dismissal coincides with the last working day of the month; if the dismissal does not fall on the final day of the month, it does not fall into the billing period.

The subvention is issued on the day of dismissal by a written order (order) of the head, issued earlier to justify the reason for dismissal from work.

No additional order is required.

If the day of dismissal is a working day, settlements, together with severance pay, are paid on the next. If the employee did not work on the day of dismissal, the settlement must be received no later than the day following the day the employee made a claim for payment of money (Article 140 of the Labor Code of the Russian Federation).

An example of calculating the average daily earnings

First of all, you need to calculate the amount of accrued wages and other payments for 12 months. It should be noted that this amount does not include payment for vacation, sick leaves, individual bonuses and some other payments provided for in the employment contract. After that, the result is divided by the number of working days.

For example, the storekeeper of an enterprise had a salary of 26,000 rubles, received a one-time bonus in the amount of 5,000 rubles for the period of work, and 7,000 rubles for a period of disability. Only salary should be taken into account:

26,000 x 12 = 312,000 rubles.

Based on the fact that there were 24 working days in 7 months, 25 in 5 months:

24 x 7 = 168 working days

25 x 5 = 125 working days

168 + 125 = 293 working days in 12 months.

It is necessary to exclude the number of the actual absence of the employee:

7 days the employee was on sick leave;

24 days - on a planned vacation.

293 - 7 - 24 = 262 working days.

Average daily income:

312,000/262 = 1190 rubles.

How to calculate the two-week amount of financial assistance

The average daily earnings received should be multiplied by the number of working days in two weeks.

An example of calculating a two-week compensation payment upon dismissal

Continuing to consider the situation with the dismissal of the storekeeper, given in the previous example, the amount of 1190 rubles received must be multiplied by 10 days with a five-day working regime:

1190 x 10 = 11,900 rubles.

Is it subject to VAT?

In 2019, personal income tax on severance pay is paid if its amount is three times the average income of the employee.

Payments are withheld by the employer, and if they are made after the termination of the employment agreement, the amounts are transferred by the employee independently.

Payment of insurance premiums

Insurance transfers from benefits are not withheld. The employer has the right to transfer amounts to the FSS from additional payments to the employee, including from bonuses and other amounts.

Usually, if the employee does not quit and continues to work, the employer is required to transfer contributions every month. The employee has the right to find out about the amount of transfers on the FSS website.

Are alimony taken?

According to Government Decree No. 618, alimony can also be withheld from severance pay.

For enforcement proceedings, the withholding is up to 70% of the payment to the resigned employee.

Can the amount be changed at the initiative of management

It can only be changed upwards. The employer has the right to independently accrue additional payments to the employee, for example, for long service, excellent work, disciplined work, etc.

Registration procedure

An accounting specialist calculates the average salary of an employee, determines the amount of payment, and transfers the amounts to the employee.

With a smaller amount, the employee has the right to file a complaint with the labor inspectorate or the court.

Timing

When is severance pay paid? Severance pay upon dismissal due to staff reduction is paid in a lump sum or within 2-6 months.

The date of transfer depends on the time of termination of the employment relationship.

Who will be left without benefits

There are several reasons why the dismissed are not legally required to pay severance pay. Most of them imply their own will or the guilty actions of the dismissed employee. The exception is short-term contracts.

These grounds do not imply corresponding payments:

leaving according to one's own will (clause 3, part 1, article 77 of the Labor Code);
the employee failed to pass the probationary period (part 1 of article 71 of the Labor Code);
agreement of the parties;
the initiative of the employer, if the misconduct of the dismissed person provides for an extreme measure of administrative responsibility (Article 81 of the Labor Code);
inconsistency with the position held by the employee;
when the contract concluded for 2 months or less comes to an end.

What threatens not to pay wages upon dismissal

Failure to pay wages upon dismissal is fraught with administrative and criminal penalties for the employer. If you are not paid the calculation upon dismissal, feel free to go to court!

And before that, write a letter to the employer explaining the illegality of his position and how this position will respond to him (with a description of the investment and a notice of delivery).

Also, it will not be superfluous to simultaneously file a complaint with the prosecutor's office and a statement to the police. Act in your interests on all fronts!

On the video about the payment of benefits

Important nuances

If an employee leaves due to the liquidation of the company or downsizing, the payment of benefits occurs as follows:

On the last working day, the citizen receives a lump sum for the first month. This payment does not depend on whether he will settle down soon or not.
At the end of the first month after termination of the contract, the firm no longer makes payments.
At the end of the second month, the average salary for the duration of the job search is calculated. The amount is paid if the employee submitted an application along with a work book in which there is no record of a new place of work. If the employment is made in the middle of the second month, the compensation is calculated based on unemployed time.
Three months later, the payment is made to employees who registered with the employment center in the first two weeks after the dismissal.
After 4, 5 and 6 months, compensation is paid to citizens working in the regions of the Far North.

2016-10-23

Article 178 Labor Code Russian Federation establishes the rules for paying severance pay upon dismissal - who can receive them, to whom the allowance is not paid, in what amount it is paid.

Only those dismissed employees who meet the grounds specified in Article 178 of the Labor Code of the Russian Federation can count on severance pay. In other cases, not prescribed in the Labor Code of the Russian Federation, severance pay may be paid, provided that it is prescribed in internal local acts organization, for example, in the Collective Agreement.

Moreover, the organization can independently not only establish the cases in which the employee is entitled to this payment, but they themselves can determine its size, with the exception of the cases specified in Article 178 of the Labor Code of the Russian Federation.

The amount of severance pay upon dismissal can be:

average monthly income;
two week average salary.

Severance pay in the amount of average monthly earnings

The average monthly salary is paid to the employee upon dismissal at the initiative of the employer in two cases:

Clause 1, Article 81 of the Labor Code of the Russian Federation - liquidation of an organization (read about dismissal during liquidation);
Clause 2, Article 81 of the Labor Code of the Russian Federation - reduction in the staff of the organization (read about dismissal during reduction in).

If an employment contract is terminated with an employee on the above grounds, then upon dismissal, in addition to wages for hours worked and vacation compensation, he also receives a severance pay in the amount of average monthly earnings for 1 month.

If the employee does not find a new job within the next month, then another average monthly salary is paid to him. If he is not satisfied even in the second month, then another average salary is paid. At the same time, the employee must be registered with the employment service (you need to get up there within the first two weeks from the date of dismissal).

In exceptional cases, it is allowed to pay severance pay for the third month if the employee still has not found a job, while he is registered with the employment service, but it is not possible to find a new job.

Severance pay for the following months is paid on the basis of the employee's application, as well as confirmation from the employment service.

If the employee leaves at the employee's own request, by agreement of the parties or at the end of the employment contract, then the payment of severance pay is not provided. Also, severance pay is not paid in cases where the employee is dismissed at the initiative of the employer in accordance with paragraph 81 of the Labor Code of the Russian Federation, with the exception of the first and second.

Severance pay in the amount of two weeks average earnings

Article 178 of the Labor Code of the Russian Federation provides for cases when an employee is entitled to a severance pay upon dismissal in the amount of average earnings for 2 weeks:

if the employee refuses to be transferred to another job for medical reasons or the employer does not have another position for such an employee (clause 8, article 77 of the Labor Code of the Russian Federation);
conscription into the army or other substituting civil service (clause 1, article 83 of the Labor Code of the Russian Federation);
reinstatement of the employee at the previous place of work (clause 2, article 83 of the Labor Code of the Russian Federation);
refusal to transfer to another locality together with the employer (clause 9, article 77 of the Labor Code of the Russian Federation);
if the employee is recognized as unable to perform labor duties for health reasons (clause 5, article 83 of the Labor Code of the Russian Federation);
the unwillingness of the employee to continue working when the terms of the employment contract change (clause 7, article 77 of the Labor Code of the Russian Federation).

Dismissal on the specified grounds serves as a reason for maintaining the average salary for the employee for two weeks.

From the paid severance pay, you do not need to withhold personal income tax and accrue insurance premiums from it to extra-budgetary funds - details.

Didn't find the answer to your question in the article?

Among different types benefits there is a so-called severance pay upon dismissal. This monetary equivalent is not paid to everyone who decided to quit, but only to those who are forced to do so due to circumstances.

severance pay

Article 178 of the Labor Code of the Russian Federation informs in which cases, upon termination of employment, an employee is entitled to monetary compensation. Severance pay upon dismissal is a sum of money to the person who received the calculation, assigned in accordance with the requirements of the law in the amount of the average monthly earnings or earnings for 2 weeks. The allowance in large amounts is assigned in certain cases regulated by the code (Article 181 of the Labor Code of the Russian Federation).

The head also has the right to issue a local order within his organization on the payment of material support to the resigning person.

In what cases is severance pay paid?

Severance pay upon dismissal is assigned if the employment contract is canceled for the following reasons:

liquidation of the organization;
reduction in the number or staff of employees of the enterprise;
call for military or alternative service;
reinstatement by the court of an employee who previously held it;
refusal of another position (for example, in the event of disability);
unwillingness of the employee to move to another locality;
registration of an employment contract with errors made by the employer;
amendment of the contract;
dismissal of the director of the company by order of the founders;
change of ownership and termination of the contract with the head, other leading specialists.

In case of liquidation of the organization, reduction of the number and staff (does not apply to temporary workers), the allowance is assigned in the amount of average monthly salary. The average monthly salary is also paid to those employed by employment contract drawn up with violations due to the fault of the management. Moreover, these conditions do not allow you to move to another job within the same enterprise or continue to work.

In all other cases, a two-week severance pay is paid upon dismissal.

Cases when a dismissed person loses benefits:

working violated work schedule(drunkenness, etc.);
the reduction procedure coincided with the probationary period;
dismissal at will or by agreement of the parties;
the employment contract was concluded for 1-2 months.

Upon dismissal for any of the above reasons, he receives all other payments prescribed by law, including wages, vacation pay (if the vacation was not used), and so on. The calculation takes place on the next day after the application.

What determines and how the amount of the allowance is calculated

The amount of severance pay upon dismissal depends on the average earnings for the billing period. The settlement period in this case is the year preceding the dismissal.

The amount of compensation is calculated according to the formula:

Compensation = average salary x work shifts in the pay period (month).

The accrual of severance pay upon dismissal is linked to the accepted rules:

compensation is accrued only for working days of the period for which it is issued (30 or 14 days);
sick leave, vacation pay, benefits, etc. cannot be included in the total annual earnings;
the rules for calculating the amount of benefits do not depend on the type of remuneration;
the month of dismissal is included in the billing period, when the day of dismissal coincides with the last working day of the month; if the dismissal does not fall on the final day of the month, it does not fall into the billing period.

The subvention is issued on the day of dismissal by a written order (order) of the head, issued earlier to justify the reason for dismissal from work.

No additional order is required.

Payment of severance pay upon liquidation or reduction

Labor Code Art. 178 secured the right for those laid off to eliminate or reduce the average monthly earnings during the search period new position. How does it work in practice.

A dismissed person due to reduction (liquidation) may not immediately find a suitable position, therefore he is entitled to financial support for the time of finding a job, but no more than two months from the date of dismissal.

The video below will tell you about the payment of benefits upon dismissal due to staff reduction:

If the employee has not found a job after a month, he brings a statement and a work book (copy) to the former employer as confirmation of the lack of work. These documents are enough to receive the second (he received the first on the day of dismissal) payment in the amount of the average monthly salary.

It is also paid after the second month after the dismissal, if the work is not found. If employment occurs before the end of the second or subsequent months after the dismissal, then the amount is adjusted in proportion to the days of unemployment of the paid month.

This is done on the basis of an application and a copy of the entry from the work book made by the new employer. It is not necessary to receive a payment immediately after the device to a new place. The right is reserved for the reduced one for a year.

If the employee did not find a job 3 months after the dismissal, he also provides a written application, a copy of the work book without a job record and a certificate with where the dismissed person should have registered as unemployed in the first 2 weeks after dismissal. If he did not do this, there will be no payment for the third month.

For workers remote areas the payment of benefits is provided for six months after dismissal, subject to timely registration at the labor exchange.

Benefit upon dismissal by agreement of the parties

The procedure for terminating an employment contract is regulated by Art. 78 of the Labor Code of the Russian Federation. She explains that such termination can be made at any time if both parties do not object. They sign an agreement to terminate the contract, which is a legal confirmation of the legality of the employee's termination of employment.

In this case, the employer must indicate which employee will receive payments and compensation upon dismissal by agreement of the parties (if the receipt is registered in the local normative act), as well as the date they were received.

The Labor Code does not regulate this issue. Severance pay upon dismissal by agreement of the parties is accrued on a voluntary basis and depending on the capabilities of the employer. By agreement of the parties, a worker of any category may be dismissed, including pregnant women, persons with children, the disabled, etc.

To quit for this reason, it is enough to write a statement (with the employee's own hand) and draw up an agreement (Article 77 of the Labor Code of the Russian Federation). The calculation is made in the usual way.

Severance pay is legally allowed not to be paid. The employer has the right to make a payment on his own initiative, or refuse. There will be no penalties for non-payment.

Settlement must be paid on the day of dismissal. If the employer decided to provide financial support to the resigned and assigned a severance pay, the term for its payment is indicated in the text of the previously signed agreement.

Voluntary redundancy allowance

An employee may at any time refuse to fulfill an employment contract, that is, quit of his own free will (Article 80 of the Labor Code of the Russian Federation). By law, severance pay for dismissal of one's own free will is not required. The employee is entitled only to estimated payments accrued according to general rule. This is a salary for the days worked before dismissal, vacation pay, sick leave allowance, if any.

Sick leave after retirement

An employee who has ceased work in the organization has the right to pay sick leave after dismissal. The legislator fixed: in case of disability, within a period not later than 30 days from the date of dismissal, the employer pays a sick leave (FZ-No. 255).

All questions of interest can be asked in the comments to the article.

Upon dismissal from official work, not only the unreceived salary for the last working month and compensation for unused vacation are paid, but also, under certain conditions, a cash allowance. According to the law, severance pay is paid as financial support for the duration of the search new work. It does not apply to all retired citizens.

Let us consider when a dismissal benefit is provided, how its size is determined, on what factors it depends, under what circumstances the employee is not entitled to a benefit. We will also figure out how the amount of the due payment is calculated, and whether taxes are paid on it.

Severance pay means a certain amount paid by the employer to the employee at the time of termination of the employment contract, in connection with his dismissal not on his initiative. This payment is a kind of compensation to the employee for losses incurred upon dismissal.

When the employer is a private entrepreneur who is by virtue of individuals without education legal entity, the issue of providing severance pay to a retired employee is decided on the basis of an employment contract. In it, the entrepreneur, together with employees, determines the grounds for the payment of benefits and its amount. If this document does not contain a clause on the payment of a farewell allowance, then the accrual of this amount remains the prerogative of the entrepreneur himself.

Who is eligible for retirement benefits?

The list of the main reasons that are the basis for the payment of dismissal benefits upon dismissal includes:

liquidation of an enterprise or firm;
in connection with the reorganization of the enterprise or a decrease in the volume of its production;
refusal of an employee to work due to a change in working conditions;
transfer of the enterprise to another region that does not suit the employee;
termination of the employment contract with the employer in connection with the change of ownership;
inability of an employee to continue working due to disability , confirmed by a medical certificate, if there is no other suitable vacancy;
the release of a position to another employee who held it earlier and was dismissed in violation of the law, if he was reinstated by a court decision, or to an employee who returned to her place after maternity leave;
cancellation of an incorrectly executed employment contract due to the fault of the employer, and the impossibility of transferring the employee to another position for medical reasons, a court decision or the lack of necessary documents;
conscription of an employee for compulsory military service or contract service.

Expert comment

Kamensky Yuri

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The final departure of an employee from the enterprise occurs on the basis of a dismissal order, which must indicate the basis (one of the listed reasons) for his dismissal from his position, and the corresponding article of the Labor Code. This is necessary in order to correctly make the final calculation of the employee and accrue the due allowance, because. Each case has its own calculation procedure. In addition, based on the wording of the order, an entry is made in the work book, it must correspond to the entry in the order.

Who is not eligible for benefits?

The labor legislation lists the reasons for the dismissal of an employee, for which the payment of material support after the end of employment at the enterprise is not provided. Basically, they are an expression of the personal desire of the employee himself or the result of a violation of labor discipline and dishonest performance of his duties.

These grounds include:

dismissal of an employee of his own free will (clause 3, part 1);
the employee has not passed the probationary period established by the employer (part 1);
dismissal by agreement of the parties between the employee and the employer;
dismissal, as an extreme measure of administrative punishment, at the initiative of the employer ();
dismissal due to inconsistency of the employee with the position he occupies;
termination of a temporary contract concluded for a period of less than two months.

The size of the severance pay and factors affecting its value

Depending on the reason for the dismissal, the status of the employee and the region of his residence, the amount of material support upon dismissal may differ.

When calculating the amount of financial support, the following factors are taken into account:

average salary of an employee;
the circumstances giving rise to the dismissal;
the number of days for which the amount of compensation is calculated (only the working days at this time are taken into account, excluding weekends and holidays);
territorial affiliation of the enterprise.

Important! The period of payment of compensation upon dismissal different grounds can be two weeks, one month, or two months. In exceptional circumstances, financial support may also be paid for the third month following the dismissal.

Payment of average earnings for two weeks is due in case of dismissal:

for medical reasons;
when drafted into the armed forces or under contract;
when changing the location of the enterprise or organization or changing working conditions that do not suit the employee;
if it is necessary to vacate the position for an employee who worked in it before, and was reinstated by the court;
employees employed under a fixed-term contract, if during their work the organization was liquidated or there was a reduction in staff.

The allowance in the amount of a monthly salary will be paid in a lump sum upon dismissal:

in connection with the cancellation of an incorrectly drawn up employment contract by the employer, in which violations were made that did not allow the employee to leave;
to reduce staff in the event of the closure of an enterprise or organization.

A citizen at the time of dismissal is given an allowance calculated for one month. But he will be entitled to receive benefits for the entire period of employment, provided that he does not exceed two months from the date of dismissal.

For regions of the Russian Federation located in extreme conditions, an increased allowance was established. These include, for example, areas located in the Far North. Upon dismissal from an enterprise located in an extreme zone, the calculation of benefits occurs according to other rules. An employee can be paid an allowance in the amount of six months' average earnings ().

Retirement benefits for senior staff

It is necessary to quit not of one's own free will, except for ordinary employees, and the management personnel, whose representatives are the heads of enterprises and organizations, their deputies, chief accountants.

This can happen in the following situations:

when reorganizing an enterprise in order to optimize work;
when changing the legal entity - the owner of the property of the enterprise.

They also have a legal right to receive severance pay if there were no facts of committing actions that caused financial damage to the enterprise in their activities.

Expert comment

Gorchakov Vladimir

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Cash compensation to the listed officials should, like other employees, be paid on the day of their dismissal, but its size can be up to three average monthly salaries.

Benefit calculation procedure

The procedure for calculating and paying benefits is determined by the Labor Code of the Russian Federation. To calculate the amount of the cash benefit, you need to know what the employee's daily average salary is and how many days he is supposed to be compensated upon dismissal.

The calculation is made according to the formula:

RK \u003d NW * RD, where:

RK - the amount of compensation;

SZ - the size of the average daily salary;

RD - the number of working days falling on the period set for compensation.

The average wage per day (SW) is determined by dividing the total annual salary (WP) received in the previous year by the number of working days for the entire year (OD):

SZ \u003d ZP / OD.

Compensation is subject to business days only, excluding weekends and holidays;
social benefits in the form of financial assistance, vacation pay and sick leave are not taken into account in the calculation of the total salary;
personal income tax is not charged from the accrued amount of benefits upon dismissal.

Features of the payment of benefits

The procedure for paying the accrued benefit, established as a result of the reasons giving the right to its monthly amount, is as follows:

on the last day of attendance at work, the employee is given the final calculation and the amount lump sum one month following the termination. This allowance is issued only by the right of dismissal and is not tied to the fact of further employment of the employee;
if the employee did not find a job two months after the dismissal and registered with the labor exchange within two weeks from the moment of dismissal, then at the end of the second month he can receive benefits for the second month. To do this, a citizen needs to present a work book with a missing record of acceptance for a new job. If he found a job after a few days of the second month, then the allowance will be credited to him only for these days that are not busy with work.

When registering at the employment center in the first two weeks, left without work, the employee can count on receiving benefits for the third free month under certain conditions. If he refused a job offered once by the service within two months after his dismissal, this does not give him the right to deprive him of benefits in the amount of two average monthly salaries. If he repeatedly refuses a new job offered by the service, deprives him of the right to receive benefits for the third month of the search.

New amendments to the payment of benefits are effective from January 1, 2019 in connection with the introduction of the law "On Employment in the Russian Federation".

Important! The employment center is obliged to offer the applicant only those vacancies that correspond to his profession, the level of professionalism achieved, working conditions similar to the previous job, and his state of health.

Payments by agreement of the parties

When dismissal occurs by agreement of the parties, additional payments labor law the employee is not provided. At the final settlement, he will be able to receive the last salary and compensation for unused vacation.

However, a retiring employee may receive a certain amount of "compensation" if this condition is included in the collective or labor agreement between the employer and the employee. In addition, according to Part 3 of Article 57 of the Labor Code of the Russian Federation, it is stated that if the employment contract does not contain a clause on the payment of special benefits (compensation), then it can be included in a separate supplement to the collective (labor) contract. The size of the compensation sum itself is not indicated by law. In practice, the issue of the amount of compensation compensation is decided on the basis of a dismissal agreement between the employer and the employee.