As calculated. Calculation of payment upon dismissal of your own free will. Algorithm for dismissing an employee of his own free will

Labor relations end sooner or later. According to the law, an employee has the right to quit according to on their own and get a payment upon dismissal. And everyone wants to know what to expect upon termination labor relations what benefits are eligible, when they can be received. It will be useful to know and be able to calculate the salary, reimbursement for unused vacation days. Confidence will be added by the knowledge of what the employer will incur for the punishment for the delay in the calculation.

Compulsory payments when calculating at will

If an employee decided to quit, the Labor Code of the Russian Federation obliges to notify the employer about this two weeks in advance and write a letter of resignation. Dismissal at the initiative of the employee implies legal payments:

salaries, taking into account two weeks' work;
compensation for unused vacation days;
bonuses, allowances established by the collective agreement, accrued for the hours worked;
severance pay, stipulated by the contract or additional agreement upon termination of employment.

The employee will receive the calculated accruals on the last day worked. Together with them, he will be given a work book with a record of a personnel inspector, certificates of income 2-NDFL, personalized reports to the PF RF (SZV-M), a medical book.

The accounting department will recalculate unpaid wages and compensation for unused vacation days.

Accountants will calculate the amounts due upon dismissal, but it will be useful to double-check them

Procedure for calculating wages

The procedure for calculating salaries upon dismissal is related to the number of days worked in the last month. The calculation algorithm looks like this: salary = salary / number of working days in the month of dismissal x number of days worked in a month.

To make it easier to perceive and understand the calculation of wages in the termination of employment, consider an example.
Sales department manager Sidorov V.I. with a salary of 25,000 rubles leaves on January 19, 2018 In January 2018, 17 working days. On the day of his departure, Sidorov worked for 9 days. Thus, the salary will be: 25,000 / 17 x 9 = 13,235 rubles.

Organizations, paying with employees, apply a formula supplemented by a regional coefficient, income tax, and other deductions. Salary = (salary / number of working days in the month of dismissal x number of days worked in the month of dismissal + bonuses) x regional coefficient - income tax (13%) - deductions.

The regional coefficient in the regions differs in value from 1.15 to 2. In the regions of the Far North, it reaches 30% and 100% of the salary. Applies to earnings before income tax.

Withholdings include:

amounts of writ of execution;
child support;
compensation for losses;
loan repayment;
voluntary pension insurance;
amounts issued in error;
amounts at the request of the employee.

Driver Ivanov A.K. worked in Tyumen at a car company with a salary of 35,000 rubles. The regional coefficient in the region is 1.15, income tax is 13%, the monthly bonus prescribed in the employment contract is 5000 rubles. He pays child support for his daughter 12,000 rubles. I decided to quit on January 31, 2018. In January 2018, 17 working days. On the day of dismissal Ivanov A.K. worked out 17 working days. Let's calculate the salary: (35000/17 x 17 + 5000) x 1.15 - 13% - 12000 = 46000 - 5980 - 12000 = 28,020 rubles.

Video: calculation upon dismissal of an employee in the 1C program

Calculation of compensation for unused leave upon dismissal

If an employee leaves, then you need to either use vacation days, or take compensation in monetary terms for the days that are not on holiday. The employee must have 14 vacation days without fail. When leaving work, he can go on vacation with subsequent dismissal... In any case, labor legislation strictly regulates this process, which employers cannot bypass.

In 2018, the calculation algorithm compensation payments upon dismissal remained the same, no changes occurred. This means that when calculating vacation pay, the algorithm of average daily earnings is used.

Compensation for unused vacation= number of unused days * average daily earnings.

If the vacation is used prematurely, a recalculation is made and the paid amount of vacation pay is withheld upon dismissal from the employee's salary.

Number of unused days

The number of unused days is calculated according to the period of work and vacation. Usually, the employee is entitled to leave of 28 calendar days. But if he is entitled to a longer or additional paid vacation, this is reflected in the calculations.

The number of unused vacation days is calculated using the formula

The following are excluded from the employee's term of office at the enterprise:

time spent on a business trip;
time of paid or administrative leave;
period of temporary disability (illness, caring for a loved one, pregnancy and childbirth);
additional free days provided for the care of disabled children;
idle time through no fault of the employee;
a strike in which the employee did not participate, which interfered with the performance of his job duties;
other cases when the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

The term of work is calculated not by day, but by month. If you have worked less than half a month (up to 15 days), these days are not counted. If more than half, it counts as a full month.

Average daily earnings

Average daily earnings = accruals for the billing period / number of billing days.

The accruals include the entire labor income of the employee: salary (taking into account the coefficient), bonuses, allowances, interest and piecework bonuses, etc. Social payments are not considered as income:

material help;
compensation for travel and meals;
payment of tuition fees;
funds issued for recreation and health improvement;
money for utilities, payment kindergarten for children of employees, etc.

As a settlement period for vacation, they usually take the 12 months preceding the month of dismissal. If this time is fully worked out, the average daily earnings are calculated according to the formula: actually accrued wage per year / 12 months / 29.3 (average number of days in a month).

If an employee has not completed a full year, the accounting period is shortened. It should include all fully worked months and remaining days. We calculate the number of days in incomplete month: 29.3 / number of calendar days in a month x number of calendar days before dismissal or after hiring.

The settlement period of less than 12 months is indicated by the head in the order.

The table will help to correctly determine the number of vacation days due for different calculation periods

Examples of calculating compensation for unused vacation

Example 1. Manager of the consulting department legal company Larionov E.M. hired 02/01/2018, dismissed 02/28/2018. More than half a month worked, therefore, upon dismissal, the compensation will be in 1 month. The number of vacation days allowed = 2.33. Larionov's salary was 70,000 rubles. Let's calculate the average daily earnings: 70,000 / 29 = 2,413.79 rubles. Compensation is charged = 2.33 x 2413.79 = 5624.13 rubles. An income tax of 13% (731.14 rubles) is withheld from it. In the hands of Larionov will receive 4892.99 rubles.

Example 2. Cleaning lady trading floor supermarket Vabaev A.N. hired on 22.01.2018, dismissed on 26.02.2018. Completed 1 month and less than half of the second. Refunds are due 1 month in advance. The calculation of compensation will be similar.

Example 3. Matveev A.I. goes on vacation from February 3 to February 14, 2018. The salary for the worked month is 41,000 rubles. (rate - 39,700 rubles + premium - 1,300 rubles). Working on his own car, he receives compensation for fuel and lubricants in the amount of 3,500 rubles, the meals paid by the company are 3,000 rubles. In December 2017, an additional payment for a part-time job was paid - 9,000 rubles. Year before due vacation fully worked out.

We calculate the comment:

We determine the estimated period of time: from 01/02/2017 to 31/01/2018.
Calculate average salary... For the calculation, we take the rate and the premium - 41,000 rubles, without compensation charges. (39700 + 1300) x 12 = 492000 rubles. (492000 + 9000): 12 = 41,750 rubles.
Let's calculate vacation pay: (41750 / 29.3) x 11 (vacation days) = 15674.06 rubles.
We calculate compensation for unused vacation payable: 15674.06 - 13% = 13636.43 rubles.

The deadline for payment of the final payment upon dismissal of one's own free will in accordance with the Labor Code of the Russian Federation

Labor legislation determines the timing of payments of estimated amounts to employees at the end of the employment relationship. So, on the basis of Article 140 of the Labor Code of the Russian Federation, final settlement and the employee receives personal documents on the day of dismissal. This includes wages, compensation for unused vacation days, bonuses, additional payments established by the collective agreement.

On the last working day, the resigned person receives payment and documents

There are only three options in which the calculation cannot be issued on time according to the law:

absence of an employee on the last day (dismissal) at the workplace. He will receive the payment the next day after the request;
dismissal immediately after vacation - the calculation is issued together with vacation pay;
departure of an employee during work on sick leave. The calculation will be received on the day the sick leave is presented. And the employee will receive sickness benefits separately, on the day the whole company receives the salary.

In other cases, the employer has no legal right to postpone the issuance of settlement payments for a single day. Otherwise, he will be held accountable for such acts under the articles of the Labor Code of the Russian Federation.

The employer's responsibility for the delay in payments upon dismissal of an employee of his own free will

If the employer evades payment of the estimated payments upon dismissal of the employee within the timeframe established by law, there is material liability in the form of fines. The employee can file a complaint against the appropriate person in Labor inspection, which, in turn, conducts an unscheduled check, reveals the fact of violation labor rights and delivers a verdict in the form of penalties. T ak, entity can be fined up to 50 thousand rubles, individual entrepreneurs - up to 5 thousand rubles.

The employee will be paid the due settlement amounts and compensation for the delay, calculated in accordance with the Labor Code of the Russian Federation in the amount of 1/150 of the current key rate of the Central Bank of Russia.

There are free online calculators in the public domain, with which you can easily calculate the amount of compensation for delayed payments. Let's say the amount of delayed payments was 37,000 rubles. The due date for issue is January 19, 2018. Actual issue Money occurred on February 17, 2018. Compensation for the delay will be RUB 550.68. The accounting department of the organization is obliged to issue an appropriate certificate-calculation indicating the dates and the amount of compensation with the signature of the chief accountant.

Having considered the types and calculation of the amounts due upon dismissal on your own initiative, you can at the first stage protect yourself from unscrupulous employers. Indeed, in the event of a delay and incorrect calculation, they are liable under the law. The expression "legally illiterate" cannot be applied to a situation of dismissal. The right to know what to expect upon termination of employment is legalized labor legislation.

The employer, by dismissing an employee, including the one who himself wanted to terminate labor contract, is obliged to give him certain documents and make the final payment.

That is, the dismissed employee should receive all the money that was earned by him, but has not yet been received.

What is included in the calculation

You can count on the following payments.

Salary for actually worked time

This is a mandatory payment. It rarely happens that an employee quits after receiving a salary. You can imagine the situation: a person receives money, writes a letter of resignation, and he is immediately fired.

More often it happens like this: the employee notifies the employer of the desire to quit and works for another 14 days due to the requirements of Art. 80 of the Labor Code of the Russian Federation. These two weeks must also be paid.

Compensation for unused vacation

As a rule, at the time of dismissal, an employee of the organization has days of unused vacation. He has the right to take them off, but he can also ask for compensation. It so happens that the employee went on vacation in advance. In such a situation, something is even deducted from the salary.

Read also: The boss interferes with quitting: what to do for an employee

Premiums, benefits and cash awards

They are not paid in every case, but only when their transfer to the dismissed employee is provided for by the collective / labor agreement or other local legal act.

Severance pay is paid if the employee leaves by agreement of the parties. In the document, the parties may indicate the amount of such monetary remuneration.

Example of a situation: an employee writes a vacation application with subsequent dismissal, but the employer wants the employee to leave as soon as possible workplace, and invites his subordinate to conclude an agreement: the employee takes vacation compensation, receives severance pay and quits day in and day out. You can agree to this.

When payroll is calculated

According to Art. 140 of the Labor Code of the Russian Federation, all due funds must be paid to the employee on the day of dismissal. But it so happens that on this day an employee of the company does not go to work legally. For example:

he took time off;
the day of dismissal falls on a day off;
the employee is sick, etc.

In this case, the legislator obliges the employer to pay the funds no later than the day following the day the employee applies for the money owed to him.

For example: a person was fired on August 25, he did not go to work on August 26 and 27. On the 27th he showed up and wrote an application for a salary. The employer is obliged to issue the money no later than the 28th.

How do they calculate upon dismissal of their own accord?

Let's consider each payment separately.

The salary. The amount due for days worked but unpaid is determined as follows: salary / number of days in a month * number unpaid days... Do not forget that the employer must withhold from this result the personal income tax in the amount of 13%, deduct 22% to the Pension Fund of the Russian Federation, 2.9% to the Social Insurance Fund, 5.1% to the MHIF.
Compensation for unused vacation is calculated as follows: number of unused days * average earnings over the past 2 years.
Benefits are set in shares of the salary.

Read also: How to restore your rights when illegal dismissal: legal nuances, practical advice

Personal income tax is withheld from all listed payments.

Calculation example.

Plumber Ivanov resigns from ZHEU-Olimpiets LLC. He worked for 20 days, for which he has not yet been paid. The salary is 12,000 rubles. The leave of 28 calendar days was not used. Average earnings- 400 rubles. The collective agreement states that everyone who has worked in the organization for 10 years or more is entitled to an allowance of 1.5 salary. In the month of dismissal - 31 days.

salary: 12000/31 * 20 = 7741.93;
vacation compensation: 28 * 400 = 11200;
allowance: 12000 * 1.5 = 18000.

In general, Ivanov will receive 36941.93-36941.93 * 13% = 32139.48 rubles.

Responsibility for late settlement after dismissal

The legislation provides for several types of liability for this violation.

The dismissal procedure begins with writing an application, concluding an agreement or issuing an order, depending on the reason for terminating the employment contract. And it always ends with the last working day and the calculation that the employer must carry out. What is included in this concept and what is the term for this provided by the Labor Code?

What is calculation

The everyday concept of “settlement upon dismissal” hides a large number of different payments that an organization must make if an employment contract with an employee is terminated. Moreover, the composition of such payments may vary depending on the reason for leaving. It always includes:

wages for the last days worked;
compensation for unused vacation or vacation pay if a person goes on vacation with subsequent dismissal.

The remaining components, for example, severance pay, depend on the reason for the dismissal (downsizing, liquidation of the organization, agreement of the parties).

It should be noted that if upon termination of an employment contract before the end of calendar year a person has already used vacation for this period, then the accounting department has the right to withhold from him the funds previously paid for unaccompanied vacation days. In this case, the due salary is reduced by the corresponding amount, but not more than by 20% (part 1 of article 138 of the Labor Code of the Russian Federation). If more money is credited to return, then the resigned person can return them voluntarily (to the cashier or to the account), or they can be collected in court.

When settlement is made upon dismissal

Article 140 of the Labor Code of the Russian Federation determines that the employer is obliged to solve all financial questions with an employee on his last working day. If a person did not work on the day of dismissal, then the question of when they should give a calculation upon dismissal is decided by mutual agreement of the parties. At the same time, after the dismissed employee submits a demand to pay all the amounts due to him, the organization's management must ensure that the funds are transferred no later than the next day after that.

If there is a dispute about the amount due, the employer must still pay the money in the amount that it recognizes. For the remainder, the employee should go to court or the state labor inspectorate.

If the employee has a day off

Some situations require a special approach. For example, when do you have to pay the calculation upon dismissal, if its date falls on a person's day off? The answer is simple: the next working day. This follows from the norms of Article 14 of the Labor Code of the Russian Federation, which says that if the date specified in the application, as the day of the end of the warning period, turned out to be a non-working day, the last working day is the first weekday after that. There is no delay in this case, and if, for example, the application states December 24 (Sunday), the employee must go to work on December 25, Monday, and receive his money and documents.

If the administration has a day off

But if the dismissed employee had a shift schedule and the date of his departure coincided with the weekend of the organization's administration, it is advisable to carry out the calculation the day before, that is, on the next working day before that. For example, if the date of dismissal fell on Sunday, then it is advisable to pay off on Friday. In this case, the management has no right to transfer payments to the next weekday, this follows from the norms of article 84.1 of the Labor Code of the Russian Federation. Rostrud generally thinks (letter dated 06/18/2012 No. 863-6-1) that it is necessary in this case to call an accountant and a personnel officer to work so that they can complete all Required documents and gave the money exactly on the last working day. But this requires their written consent (Article 113 of the Labor Code of the Russian Federation), which they may not give, as well as payment for the hours worked at a double rate. Therefore, it will be easier for the management to settle accounts with the dismissed employee in advance.

When to pay taxes upon dismissal of an employee

All payments made as part of the calculation:

are subject to personal income tax and insurance premiums (except for severance pay);
are subject to inclusion in the expenses of the organization for tax purposes (income tax or single tax on the simplified tax system).

Severance pay if it does not exceed three times the amount average monthly earnings, Personal income tax and insurance premiums are not assessed. For persons who work in the Far North and equivalent areas, the amount of non-taxable benefits is 6 average monthly wages.

The transfer of personal income tax to the budget must be carried out the next day after the payment of money to an individual (clause 6 of article 226 of the Tax Code of the Russian Federation), and the transfer of insurance premiums occurs according to the general rule: on the 15th day of the calendar month following the calendar month for which they are charged ...

Liability for delay

If the employer did not meet the calculation deadline provided for by labor legislation, in accordance with Article 236 of the Labor Code of the Russian Federation, he must pay compensation for each day of delay in the amount of 1 \ 150 of the Central Bank's key rate in effect during the delay period. In addition, Article 5.27 of the Code of Administrative Offenses of the Russian Federation provides for penalties for delayed payment of wages, which equally apply to settlement upon dismissal. The amount of the fine is:

on officials- from 20,000 to 30,000 rubles (including those with disqualification for up to 3 years);
on individual entrepreneurs- from 10,000 to 30,000 rubles;
for organizations - from 50,000 to 100,000 rubles.

In addition, in some cases, officials are criminally liable.

Regardless of the reasons for the termination of the employment contract with the employee, the employer must settle accounts with him on the day of dismissal (or the next, if he did not work on the day of dismissal). Let's figure out what payments are due and how to calculate an employee upon dismissal in various situations.

Dismissal payments

The list of due payments that make up the calculation of an employee upon dismissal include:

salary, various additional payments, allowances and bonuses (in accordance with the current Bonus Regulations in the company) for hours worked;
upon dismissal at the initiative of the employer, for example, by reducing staff or positions, liquidating a company - severance pay and compensation stipulated by industry agreements.

Dismissal procedure and calculation

The general procedure for dismissal is determined by Art. 84.1 of the Labor Code of the Russian Federation - the date of dismissal is indicated in the order of the head, with whom the employee is introduced under the signature. The salary is calculated based on the salary or the tariff rate and is paid for all days of the month worked. Compensation for unused vacation time is calculated from the average earnings for the previous year (2.33 days x number of months x average daily earnings). By the way, an employee can first take off the due vacation days, and then quit.

If the vacation is used in advance, that is, it has not been worked out before dismissal, then the employer has the right to withhold the amount of his payment from the amount of the final settlement, but he may not do this, since this is his right, not an obligation. True, there are situations when the withholding of amounts for used vacation in advance is prohibited - upon liquidation of a company, dismissal for health reasons, on military conscription, due to force majeure circumstances, upon death.

The calculation upon dismissal can be supplemented by the calculation of severance pay, which is based on the amount of average monthly earnings.

Particularly considered is the question of the procedure for calculating upon dismissal, if on that day the employee is on sick leave. It is possible to calculate an employee on the day of dismissal in such a situation only if he leaves of his own free will and did not warn the administration about postponing the dismissal period after leaving sick leave. In case of dismissal initiated by the employer (if we are not talking about liquidation of the company), dismissal during the period of illness is impossible.

Let's consider how the final settlement is made upon dismissal in standard and non-standard situations.

How to calculate an employee upon dismissal: examples

Example No. 1 (basic): full calculation upon dismissal of your own free will

Employee of the firm Ivanov I.M. resigns of his own free will from June 11, 2018 (in June 6 days worked for 8 hours = 48 hours). Ivanov's salary is 50,000 rubles. According to the Bonus Regulations, he receives a monthly bonus of 15% of the salary for the hours worked.

The amount of earnings over the past 12 months amounted to 700,000 rubles. (the period is fully worked out). The number of days of unused vacation is 10.

salary - 50,000 / 159 hours according to the June rate x 48 hours = 15,094.34 rubles;
premium - 15% of 15 094.34 rubles. = 2264.15 rubles;
compensation for unused vacation - 19,841.30 rubles:

700,000 / 12 / 29.4 = 1984.13 rubles. - average daily earnings;

10 days x 1984.13 rub. = 19 841.30 rubles;

the total amount of charges - 37,199.79 rubles. (15 094.34 + 2264.15 + 19 841.30) is subject to taxation;
Personal income tax - 13% of 37,199.79 = 4836 rubles;
amount on hand - 32,363.79 rubles. (37 199.79 - 4836).

Example No. 2: how to make a calculation upon dismissal, if an employee

1. Sick before the day of dismissal:

Let's supplement the initial data of the previous example. Ivanov I.M., resigning on June 11, 2018, fell ill and issued sick leave from June 1, 2018. Since he leaves of his own free will, the personnel officer should contact him, specifying the date of dismissal - the law is unambiguous: an employee can insist on dismissal on the agreed date, or he can leave after presenting a sick leave to the employer. Let's say that the duration of the sick leave is from June 1st to 13th. Consequently, the day of dismissal (with the appropriate notification to the administration) is June 14. The amount of payment for b / l - 12,000 rubles.

The calculation will be as follows:

in June he did not work, sick leave payment - 12,000 rubles;
vacation compensation - 19,841.30 rubles;
Personal income tax from payments - 13% of 31,841.30 rubles. (12,000 + 19,841.30) = 4139 rubles;
the amount of settlement money - 27 702.30 rubles. (31,841.30-4139).

2. Sick on the day of dismissal:

Again, taking into account the initial data of the 1st example, let us assume that Ivanov I.M. fell ill on the day of dismissal - June 11. In this case, the employer is obliged to pay the sick leave, taking into account the insurance experience, then draw up the calculation. Let's say that the duration of Ivanov's illness was 4 days - from 11th to 14th June. For 3 working days, payment for b / l was 5000 rubles. - 100% with an insurance experience of 10 years. The date of dismissal is June 15.

salary 15,094.34 rubles;
premium RUB 2,264.15;
vacation compensation RUB 19,841.30
the amount of sick leave payment of 5,000 rubles is added to the calculation amount;
only 42,199.79 rubles were charged;
Personal income tax from the calculation amount - 5486 rubles. (42199.79 x 13%);
amount on hand - 36,713.79 rubles.

It should be noted that the legislator reserves the right for the dismissed employee to apply to the previous place of work to pay for the incapacity for work for another 30 days after the dismissal, if during this time he did not manage to get another job. Payment in this case will be 60% of the estimated amount. In this case, the size of the insurance period does not matter (clause 2 of article 5, clause 2 of article 7 of the law of December 29, 2006 No. 255-FZ).

Example No. 3: payments to an employee upon dismissal, if the vacation is used in advance

Leaving the basic data on the dismissed employee from the 1st example, we will make changes to the question of the use of vacation. Let's assume that Ivanov I.M. I went on vacation in advance, for example, I used 28 days, and there is 1 day of vacation left until the end of the billing period. The manager made a decision to withhold the amount of vacation pay for 1 day.

salary 15,094.34 rubles;
premium RUB 2,264.15;
no compensation is due. Since the vacation is used in advance, it is necessary to withhold the amount of vacation pay for 1 working day. It will have to be calculated based on the number of working days in the previous dismissal 12 months - 247 days (from 1.06.2017 to 31.05.2018).

700,000 / 247 x 1 = 2,834.00 rubles.

By general rules salary deductions cannot exceed 20% of the amount payable after taxes. Therefore, in case of an overpayment of vacation pay exceeding this level, the employee can return the difference voluntarily (if he agrees). According to the court, the employer will not be able to collect this debt. For more information on when you can and when you can't withhold money for a vacation used upfront, read our article. In our example, the limit of the amount of deductions will be ((15 094.34 + 2264.15) - ((15 094.34 + 2264.15) x 13%) x 20% = 3020.38 rubles. Therefore, the amount of 2834 rubles will be fully deducted from accrued payments.

Since previously issued vacation pay was already taxed with personal income tax, we will calculate the tax on the amount of due payments, taking into account the withheld amounts - 14,524.49 rubles. (15 094.34 + 2264.15 - 2834.00):

14524.49 x 13% = 1888 - the amount of personal income tax.

Upon dismissal, the employee must receive a payment in the amount of 12,636.49 rubles. (14 524.49 - 1888).

Firing is an integral part of an employment relationship. Every citizen has gone through this procedure at least once in his life. It implies the complete cessation of work activities in the company, carried out for various reasons. Naturally, the process has a fairly large number of features, one of them is the calculation.

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According to the Labor Code of the Russian Federation, the calculation upon dismissal is the accrual of all due payments to an employee upon termination of his employment contract.

In the process of its implementation, it is necessary to take into account the grounds on which the working relationship was terminated, since the amount of accrued wages and compensations directly depends on this parameter. It is worth considering this procedure in detail.

Definitions

The basic concepts and terms related to the topic under consideration and used in the article are presented in the table:

Legislation

Legislative acts governing and regulating the aspects considered in the article are as follows:

Art. Labor Code of the Russian Federation.
Art. Labor Code of the Russian Federation.
Art. Labor Code of the Russian Federation.
Art. Administrative Code of the Russian Federation.

Final settlement

According to the current legislative acts of the Russian Federation, the final settlement is carried out on the day of the employee's dismissal. The employee must be paid wages and any compensation due.

Every employer must remember that in case of non-compliance with the regulated deadlines, he faces liability. As shows arbitrage practice, in most such cases, the court verdict is in favor of the employee.

Foundations

Section 140 labor code RF states that all due payments to the employee must be issued to him directly on the last day of work. Depending on the reason for the termination of labor relations, the set of compensation required may differ.

Dismissal can occur at the own request of the citizen and at the initiative of the employer, as well as due to circumstances beyond the control of both parties. Most often, the procedure is carried out by mutual agreement. If there is an agreement, the final settlement with the employee can be carried out even after the day of termination of employment.

The documents

In addition to paying the due remuneration, the manager of the dismissed employee is obliged to issue him the following package of documentation:

certificate of income received in the form;
certificate of total income - used to calculate benefits;
work book with a record of the termination of working relations;

In addition, according to the corresponding statement of the employee, he will also have to issue:

a copy of the order for employment and dismissal;
certificate of wages received for certain period time;
a certificate of contributions made to the pension insurance fund.

Mandatory payments and compensation

The final calculation implies the accrual and payment:

wages for the last month of work;
compensation for unused annual paid leave;
severance pay - the grounds for calculating this payment are spelled out in the second paragraph of the first part of article of the Labor Code of the Russian Federation 81.

Withholding and order of issue

Some payments may have a certain amount of money withheld. In particular, this applies to the annual leave, in which the employee left for a part-time period. In such a situation, recalculation takes place, and compensation is paid only for unused rest days.

There is an exception in which vacation compensation is payable even if the employee went on vacation for a certain amount of days.

This occurs in situations where the termination of labor relations with a citizen is carried out on the basis of a reduction in the number of employees or upon liquidation of the company.

Vacation

Compensation payment for unused vacation days is calculated as follows:

The annual paid vacation is 28 days. This value is divided by the number of months in a year and multiplied only by the worked of them. For example, 5.

28/12 * 5 = 2.33 * 5 = 11.65 - unused vacation days

The resulting value is multiplied by the average employee salary for one day. For example, it is one thousand rubles.

11.65 * 1000 = 11 650 rubles.

Income tax is withheld from compensation individuals and the amount received is issued to the citizen as compensation.

11 650 * 0.87 (personal income tax - 13%) = 10 135.50 rubles.

Termination of TD, counting rules

If on the day of the employee's dismissal he was not paid the due remuneration, then the employer will have to compensate for this. The fine is 1/300 of the refinancing rate established by the Central Bank of Russia.

Also, if the final amount of the final calculation after calculating the severance pay to the dismissed employee exceeds the amount of his salary three times, then income tax will be withheld from this amount.

Care of your own accord

According to the Labor Code of the Russian Federation, the calculation upon dismissal of one's own free will implies the payment of the following remuneration to the citizen:

full salary for the last month of work;
compensation payment unused annual leave- in situations where the period was not fully worked by the employee, the employer has the right to withhold previously paid funds.

No vacation hold

Deduction from compensation for unused vacation, calculated by the actual worked period by a citizen, cannot be carried out when:

Liquidation of the company.
Reduction in the number of employees.
Breaking labor relations due to the impossibility of further work due to illness.
Prizes for military service.
When incapacity for work occurs.
Reinstatement on the basis of the verdict of the judicial authority.
Dismissal due to other circumstances beyond the control of either the employee or the employer.

Severance pay

This payment is issued to an employee in cases where dismissal occurs due to:

due to illness that does not allow a citizen to continue working;
upon refusal to transfer to another position;
in case of incapacity for work;
in case of changes in working conditions;
when conscripted into the army;
in a situation where the dismissal is carried out for reduction or in connection with the liquidation of the company.

The size

The size for all cases is equal to the wages for two weeks of work. The exception is the liquidation of the company and the reduction in the number of employees.

If the dismissal occurred for one of these reasons, then the severance pay will be for a month of work. Moreover, it will be paid again if a month after the dismissal the citizen was not re-employed.

Payment

It is worth examining the final settlement process using an example. The conventional worker wrote a letter of resignation on April 20, and his average salary is 30 thousand rubles.

Respectively:

The employee must be issued wages from April 1 to April 19. The number of working days in April is 22. Therefore:

30,000 / 22 * 18 * 0.87 (personal income tax) = 21,354.54 rubles - wages for 18 days.

In this case, the calculation of compensation for vacation is carried out for 4 months of work. Hence:

28/12 * 4 * (30,000/22) * 0.87 (personal income tax) = 2.33 * 4 * 1363.63 * 0.87 = 11,056 rubles

The final calculation of the Labor Code of the Russian Federation upon dismissal

As a result, the final settlement with the employee upon his dismissal must be carried out directly on the day of the termination of labor relations.

Depending on the reason for the termination of the working relationship, it may include, in addition to the payment of wages, additional payments - vacation compensation and severance pay.

Protection of rights

If the final settlement was not carried out in deadlines, then the dismissed citizen has the right to submit an application for an employer to one of the following authorities:

the prosecutor's office;
Labour Inspectorate.