Liquidation of a business unit: step-by-step description, grounds and features. Reduction without legal basis or out of order. Submitting an application to the territorial tax authority

In times of crisis, many company owners are forced to restructure an enterprise or completely liquidate it. The termination of the company's activities is regulated in detail by law. Liquidation and reorganization of an organization requires compliance deadlines and carrying out certain procedures. Compliance is also important. labor rights employees. Next, we will consider how the liquidation of an organization is carried out.

General information

First of all, it must be said that the decision to terminate the activity of the enterprise presupposes the formation of a special body. It is called the liquidation commission. The management of the enterprise, which ceases to operate, is transferred to her authority. This, in turn, means that in an employment relationship, the commission acts on behalf of the employer. The consequences of the liquidation of an organization primarily concern its employees.

Preparation

After the liquidation commission has been appointed, it proceeds to investigate the state of affairs in the organization. Further, based on the available data, an action plan is outlined. First of all, the dismissal will be carried out. Upon liquidation of the organization, labor relations are terminated with all employees. This is due to the fact that after the end of the entire procedure, the employer will cease to exist as a subject of legal relations. This means that no worker, not even pregnant women, has the right to maintain a working relationship. It should be said here that this provision was adopted relatively recently. According to the previously existing Labor Code, the employer was obliged to employ pregnant women, women who have dependent children under 3 years of age, and a number of other categories of employees.

An important point

The fact that the employer has no obligation to employ the dismissed employees does not mean that he cannot assist in the subsequent provision of jobs for them. Holding structures are quite widespread today. They represent several interdependent firms linked by the participation of one person in authorized capital... If liquidation takes place in a holding company at one of the enterprises, the organizations remaining in it can invite employees with whom labor relations have been terminated.

It should be emphasized that employment is not the duty of the employer, but an act of goodwill of the holding companies. The employer does not have any obligations at all, since he ceases to operate and exist. The same applies to other enterprises of the holding. They also do not have any obligations to the laid-off workers. And if a demand for employment comes from the latter, then the former may well respond with a refusal if there are objective reasons for this. The reasons include, for example, lack of vacancies, inadequacy of qualifications of workers, and so on.

Job Center Notice

In Art. 25 paragraph 2 of the law regulating the issue of employment of citizens, it is indicated that if a decision is made that the organization is to be liquidated, staff or number of employees will be cut, and labor contracts may be terminated, it is necessary to notify the employment service not later than 2 months before the corresponding procedures. The notification is made in writing. In it, among other things, it is necessary to indicate qualification requirements, positions, professions, payment terms for each specific employee. If the decision to reduce staff or the number of employees could provoke a mass layoff, the employment service should be notified no later than three months before the date of the planned termination. labor relations.

Normative base

In accordance with Art. 82 of the Labor Code, criteria for mass dismissal are established by territorial or sectoral agreements. For example, in the Moscow tripartite agreement between the Government, associations of trade unions and employers, it is stipulated that termination of labor contracts in connection with the termination of the existence of enterprises with a staff of 15 or more people in the state.

If there are more than fifteen employees in a metropolitan company, then the employment service must be notified three months before the liquidation of the organization begins. If there are less than 15 employees, then authorized body is notified 2 months before the necessary procedures.

Union Notice

In the above-mentioned Art. 82 of the Labor Code provides for the mandatory participation of an elective group from the primary trade union in the consideration of issues related to termination labor contracts at the initiative of the employer. At the same time, by the provisions of the article, dismissal in connection with liquidation is not included in the list of cases in which a trade union is involved in carrying out the relevant measures. At the same time, in Art. 21, paragraph 3 of the law regulating issues of employment of citizens, it is prescribed that mass termination of employment contracts is allowed subject to prior written notification of the elected body of the trade union within the framework established by the Labor Code. It follows from this that if the procedures for dismissing employees have signs of mass character, then the trade union body must be notified no later than three months before they begin. At the same time, the opinion of the association does not affect the right of the employer to terminate employment contracts.

Employee notification

Employees must be notified that the liquidation of the organization is supposed to be at least 2 months before the immediate date of termination of the contract. This prescription is contained in Art. 180 TC. If a contract is concluded with an employee for less than 2 months, he is notified no later than three days (calendar). Seasonal workers 7 days in advance. The notice, drawn up in writing and containing the reason for the termination of the contract, is issued to the employee against signature.

Liquidation of an organization: order

The termination procedure of an enterprise is divided into several stages. At the first stage, the formed commission publishes information in the relevant official publications that the organization will be liquidated, indicates the timing of the statement of creditors' claims. They should not be less than 2 months from the date of publication. The Commission is taking measures to identify creditors, who are notified in writing of upcoming events, as well as the receipt of receivables. This regulation applies to enterprises, regardless of their form of ownership. Information that liquidation will be carried out not commercial organization, must also be published in the official gazette. Today it is the State Registration Bulletin.

Dealing with lenders

After the deadline for filing claims for debt is over, a liquidation (interim) balance sheet is drawn up. It contains information on the composition of the property, a list of creditor claims and the results of their consideration. If the enterprise that ceases to exist does not have enough money to fulfill its obligations, the commission sells material assets at a public auction in accordance with the procedure established for the implementation of court decisions. Payments to creditors are made in accordance with the instructions contained in Art. 64 GK. The liquidation of a credit institution, bank or other institution that attracts money from the population presupposes, first of all, meeting the requirements of citizens.

Final stages

After all settlements with creditors are completed, a liquidation balance sheet is drawn up. It is approved by the participants (founders) of the legal entity or the body that made the decision to terminate the existence of the enterprise. In cases stipulated by law, the balance is agreed with the authorized government agency. The liquidation of the organization is considered completed, and the legal entity - ceased to operate and exist, after entering information about this in the Unified State Register of Legal Entities.

Additional Information

In case of insufficiency of the property of a state-owned enterprise or Money in a commercial organization, creditors can go to court with an application to satisfy the remaining claims at the expense of the property of the owner of the company (institution). Remaining material values after settlements are transferred to the participants who have property rights to them or obligations.

Abolition budgetary institution- Not unusual. This is due to the need to save money from the budget. It is inappropriate to spend them on those enterprises that simply do not cope with the tasks set. Therefore, they are checked for efficiency with subsequent, if necessary, closure.

The goal of liquidation is to increase the productivity of financial management. A decision may be made not only on the abolition, but also on the reorganization. All these actions assume a certain course of action.

Laws regulating the liquidation of a budgetary institution

The liquidation of the organization is carried out in accordance with federal law. In particular, it refers to articles related to the activities of individual entrepreneurs and non-profit organizations. Also, the procedure is determined by Article 158 of the BC RF. It sets out the functions and obligations of the manager of the budgetary part. He should deal with the distribution of funds from the budgetary fund, as well as tracking their use.

In the event that a cancellation is made state institution, the steward is responsible for the development and approval of activities under the procedure.

What are the reasons for the cancellation?

The closure of a government-owned facility can be initiated for the following reasons:

Inability to fulfill the tasks that are set at the legislative level;
Failure to pay off existing debt;
Committing criminal offenses;
Default;
Violations tax reporting identified during verification;
Inability to pay taxes and the formation of tax arrears;
Conflict situations between owners of objects;
Court orders.

In a period of economic instability, the abolition of a state-owned facility is most likely. This is due to several factors. There is a reduction in the state budget, as a result of which many state-owned organizations are closed. The institutions themselves can hardly pay off creditors and tax authorities, which leads to their bankruptcy.

The hardest thing to close educational institution.

The procedure for the liquidation of a public organization

The general procedure for the event is regulated by legislation. In specific cases, the conditions of the procedure may vary depending on legal status organization, whether it has debts. Let's consider in detail the procedure with all the main stages.

Decision-making

The decision on liquidation should be taken by the body that was engaged in the creation of the state facility. The legality of the decision must be confirmed by the following documents:

The decision of the city council or the administration of the municipal district;
Act peer review the likely consequences of the closure of the organization;
A protocol testifying to the decision to conduct an examination for the consequences of the abolition;
The charter of the body that was involved in the creation of the state institution;
If it is an educational facility, a decision of the community meeting will be required.

In the event that the Government of the Russian Federation has made a decision on liquidation, an act of executive power... Let's consider its main points:

A document that is the basis for the termination of the operation of a state-owned facility;
Date and timeframe for the implementation of the cancellation;
Formation of a committee that will lead the event. It is required to indicate the full name of its chairman;
The source of funding for the state facility;
List of bodies to which the rights, obligations and assets of the abolished state-owned facility will be transferred.

A closure order is also required, which includes the following points:

The reasons for the abolition of the organization;
The time frame during which creditors are entitled to make claims;
Action plan to implement closure.

It's just general order... The nuances depend on the type of government-owned object. The most difficult thing is to close an educational institution. For example, if it is a school, documents must be submitted showing that the nearest school is not more than 4 km away, and this procedure cannot be carried out during the school year.

Abolition Commission

After the decision to abolish has been made, a special commission is formed. It can include any number of participants. However, there are some limitations.

The commission cannot include:

Officials;
Representatives of the authorities that made the decision to liquidate.

The commission is given a full list of rights to close the budget facility. The chairman of this association has the right:

To sign the documentation on the case under consideration, which is sent to the judicial institution;
Representation of interests government body in a court;
Performing the actions necessary to carry out the closure;
Determining the time frame within which creditors are entitled to submit their claims;
Publication of the abolition decision in the media;
Notifying creditors about the event.

The powers of the chairman are regulated by law. Usually the commission includes key persons who worked in budgetary organization.

Drawing up an interim balance sheet

An interim liquidation balance sheet is drawn up only after the period allotted to creditors for making claims has passed. The document allows you to determine the valid financial condition object, and also draw up a list of creditors whose claims must be satisfied. A paper is drawn up on the basis of acts of inventory of assets, a register of creditors' claims, existing liabilities.

In order to form a balance, the following actions are performed:

Closing existing personal accounts;
Carrying out settlements with creditors and debtors;
Writing off the remaining funds to the Treasury account.

If there is a receivable or payable debt, it can be written off by order of the main manager.

Consider the grounds on which the liability can be written off:

The decision of the main manager;
The results of the inventory carried out;
Decision of the formed commission.

Accounts receivable can be recognized as uncollectible in the following cases:

The limitation period has expired;
The debt cannot be covered;
Non-repayment of the debt is confirmed by a state act;
The debtor has ceased to operate.

After the balance sheet is drawn up, it must be approved by the person who manages the budgetary financial component.

Settlements with creditors

Based on the compiled interim balance sheet, the amount that is necessary to cover all the debts of the state institution should be found. The balance allows you to determine whether the authority can make all the required payments. Creditors are required to send documents that confirm the existence of debts.

If new creditors' claims are filed, they are entered in addition to the balance sheet. Unrecognized claims are also recorded there. If the claims have not been entered into the balance sheet, creditors have the right to send an appropriate claim to court. If the appeal to Judicial authority was not, it is believed that the debt is covered.

The interim balance must be approved by the structure that resolved the issue with the closure of the state-owned facility. After that, you need to send a notice to tax office... She is required to register the balance. In the event that the funds of the state body are not enough to cover all the debts, additional funds are allocated.

Once the balance has entered into force, payments may begin. The following sequence must be observed:

Compensation for moral and physical damage;
Payments of salaries, bonuses, severance payments;
Payments to state structures;
Paying off remaining debts.

The committee will be required to set up a schedule of actions to collect debts that have not been repaid in accordance with the submitted claims. If there are controversial contracts, you can file a claim in court.

First and second priority claims must be paid the next day after the balance is approved. The money must be credited within 30 days.

Payments to employees can be made within 60 days from the date of their dismissal. This period may be extended for one more month in the event that former employee budgetary education could not find a job through the employment service.

Who is responsible for debt? Municipal authorities cannot be held liable for subsidiary liability. Claims can only be made against the main debtor, as well as the second person who is responsible for the debt.

After the liquidation has been carried out, all obligations are removed from the finance manager. They are not shared with third parties.

Formation of the final balance

The final liquidation balance sheet can only be created after all financial questions resolved. In particular, it implies the repayment of existing debts. After the balance is formed, it is required to transfer information about it to the owners. They can be local self-government bodies.

After that, it is required to draw up an application, as well as supplement it with a receipt for payment of the state duty. The package of documents must be taken to tax office... After all the planned activities are completed, the liquidation is completed. Information about this is entered into the state register.

Government notification

Liquidation involves sending the following papers to the tax office:

Documents confirming the decision to abolish, drawn up in the form of P15001;
A paper on the formation of the committee, drawn up in the form of 15002, as well as information about the chairman;
The document on the formation of the interim balance sheet, drawn up in the form of 15003;
Notice of registration of an institution that is closing;
Receipt for payment of state duty;
Final balance.

Without this, the abolition of the institution is impossible.

Submission of documents to the archive

Liquidation documentation that remains after the activities of the state body must be retained for a certain time. There is a list of documents of the organization that must be kept for five years. In the event that the papers of a budgetary organization are not required to be saved, they are destroyed.

The head of the state archive must conduct an examination of the value of those documents of the organization that were provided. Institutional documentation can be provided in various forms, in different media. The check is carried out in any case, regardless of the type of media.

The destruction of the documentation of a budgetary institution can be carried out only after an examination has been carried out. The destruction process is coordinated with the head of the budgetary organization. All approvals are made in writing.

The government agency will require the following actions:

Obtaining permission from the main body to gain access to the archives of a state-owned facility;
Obtaining information about the list of archival documentation;
Coordination of the list of documents to be destroyed.

Only after this can the liquidation of documents be carried out. This procedure is determined by law.

Destruction of documents is carried out after examination.

The liquidation procedure helps to prevent ineffective use funds from the budget, direct them to the area that needs more money.

The procedure for holding an event is similar. However, there are some differences. We'll have to get certain agreements, fill out a lot of documents. But this is often a necessary measure to stop the existence of a structure that does not cope with the tasks set. The procedure is carried out more often during the period financial crises due to the fact that it is more difficult to withdraw the required amount of funds from the budget.

Liquidation of an enterprise leads to the complete cessation of its activities. As a result, employment contracts with employees are terminated. In this article we will provide step by step instructions and we will tell you in what order the dismissal takes place in connection with the liquidation of the organization.

Let's turn to the legislation

According to clause 1, part 1 Art. 81 of the Labor Code of the Russian Federation, the employment contract may be terminated in connection with the liquidation of the enterprise. In this case, employment contracts are terminated with absolutely all employees, including pregnant women, single mothers, veterans and representatives of other groups who enjoy additional labor guarantees. The procedure for terminating labor relations with employees in the event of liquidation of an enterprise consists of several steps, which we will consider below.

Liquidation of an enterprise, the procedure for dismissing employees

Step 1. We make a decision to liquidate the company

Only the sole founder makes an independent decision to liquidate the company. If there are several founders in it, then the decision on liquidation is made at general meeting... The decision is considered adopted if all members of the company voted for it.

After the decision to liquidate the company is drawn up, all powers to interact with workers are transferred to a specially formed liquidation commission... It is she who will manage the company until the moment the information on the termination of the latter's existence is entered into the Unified State Register of Legal Entities.

Step 2. Notifying the union

If the enterprise has a union, this body should be notified of the decision... For this, at least three months before the upcoming liquidation of the enterprise, a corresponding notification is sent to the trade union.

Step 3. Notify workers

If the organization is liquidated, the dismissal begins with the fact that they are served with a notice of dismissal. According to part 2 Art. 180 of the Labor Code of the Russian Federation, the employer is obliged to warn the workers of an unpleasant event by signing at least 2 months in advance. This rule applies to all employees.

However, when concluding a fixed-term employment contract with a citizen for a period of up to 2 months, a written warning is sent 3 days before the date of reduction. With a contract for the performance of seasonal work, a written warning is sent 7 days in advance.

The document is drawn up in two copies. One copy is sent to the employee, and the second, on which the latter signed and indicated the date, remains with the employer. The countdown of the two-month period begins on the next day.

If the employee refuses to sign the document, the employer must draw up a special act about this. The act is signed by representatives of the employer and any other employee. In this case, the course of the two-month period begins on the day following the day of drawing up the act.

After two months after delivery of the notification, the employer has the right to issue an order to dismiss the employee of the liquidated enterprise. The order is issued in the form No. T-8.

After the employee reads the order for signature, an entry is made in his work book about the termination of the employment contract on the basis of paragraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation.

Step 4. We inform the employment service about the liquidation of the company

Not later than 2 months before the date of dismissal, the specialist responsible for HR administration, prepares and sends a written notification to the territorial division of the employment service. According to the Letter of Rostrud dated 09/26/2016 N TZ / 5624-6-1, the notification can be issued in free form, but you can use the form (Appendix 2), approved. Government Decree of February 5, 1993 N 99.

Step 5. We fire employees who wished to leave earlier

Further, contracts with employees who have expressed a desire to leave the company before the expiration of a 2-month period from the date of notification are terminated. To do this, the employee must contact the employer with a corresponding statement. Such dismissal is the employer's right, but it is realized only with the consent of the employee.

The employer must pay the employee monetary compensation... It is calculated on the basis of his average earnings in proportion to the time remaining until the expiration of the 2-month period between the notification and the date of the upcoming dismissal.

Step 6. We fire the rest of the workers

After a 2-month period from the date of notification, a single order to dismiss all employees or separate orders (form T-8) is issued in accordance with the dismissal schedule. Each dismissed employee gets acquainted with the order against signature.

The personnel officer enters data on the termination of working relations in the employee's personal card and in the work book. In this case, the entry will look like this:

Dismissed in connection with the liquidation of the organization, paragraph 1 of part 1 of article 81 Labor Code Russian Federation.

On the last working day, the employee is given a work book, a certificate of earnings for the last 2 years and other documents related to work. Also, on the day of dismissal, employees receive a financial calculation.

The dismissal of a pregnant woman during the liquidation of an organization raises many questions. As you know, the state provides guarantees to expectant mothers and women raising babies. In particular, the employer has no right to dismiss such an employee on his own initiative. But the case with the liquidation of an enterprise is an exception, since there is no organization - there is no workplace. When the company is liquidated, the expectant mother is dismissed on a general basis. This means that it does not have any state-assigned benefits and additional compensations... Dismissal of the maternity in connection with the liquidation of the enterprise occurs in the same manner.

Step 7. We issue payments to employees

According to Art. 140 of the Labor Code of the Russian Federation, on the last working day, employees of the liquidated enterprise must receive:

wages for the days actually worked;
compensation for unused vacation;
severance pay, equal to salary excluding premiums and surcharges (Article 178 of the Labor Code of the Russian Federation).

But the relationship between employees and the employer does not end there - in accordance with Article 178 of the Labor Code of the Russian Federation, severance pay is paid to dismissed employees for another 2 months. This guarantee is provided for material support of laid-off workers prior to their employment. Those who manage to find new job earlier, from this moment, the right to benefits is lost.

The term for receiving severance pay can be extended for another month, if a former employee of the liquidated company, no later than 2 weeks after the dismissal, applied to the employment service, but could not find a job in the allotted 2 months.

Step 8. We provide information to the military registration and enlistment office and to the FSSP

If the organization has workers who are subject to military registration, information about their dismissal should be sent to the territorial military registration and enlistment office. This must be done no later than 2 weeks from the date of dismissal. The notification form can be obtained from the authority where the information is provided (Appendix 9 to Methodical recommendations Of the General Staff of the RF Armed Forces on maintaining military registration in organizations).

If there are employees in the organization, in respect of whom executive documents are in force, data on their dismissal immediately, in order to avoid a fine, are sent to the territorial subdivision of the FSSP, where the enforcement proceedings are being carried out. And executive documents are subject to return.

Oleg Eduardovich(01.22.2015 at 12:00:51)

Good afternoon. During the time a woman is on maternity leave and caring for a child, anything can happen to her place of work - from its reorganization to liquidation. The main rule to remember here is Art. 261 of the Russian Federation, according to which termination of an employment contract on the initiative of an employer with pregnant women is not allowed, except in cases of liquidation of an organization or termination of activities by an individual entrepreneur. Termination of an employment contract with women with children under the age of three, single mothers raising a child under the age of fourteen (a disabled child under eighteen years), other persons raising these children without a mother, at the initiative of the employer, is not allowed (with the exception of dismissal on grounds related to violations of labor discipline). Thus, only the complete liquidation of the enterprise can deprive a woman of her place of work. In all other cases - during, during the reorganization of the enterprise, etc., if the enterprise as such continues to exist, for women who are in maternity leave and are obliged to keep it workplace... The management of the organization does not have the right to fire an employee or ask her to leave, referring to organizational changes. In the case of the liquidation of an enterprise, the situation may be ambiguous - despite the fact that the woman will still end up without a job, the development of events until the moment of her dismissal may occur in different ways. If the liquidation of the enterprise is not associated with its bankruptcy, then the dismissal will be carried out in accordance with paragraph 1 of Art. 81 of the Labor Code of the Russian Federation. Until the moment of liquidation of the enterprise (i.e. until the moment of making an entry in the Unified State Register of Legal Entities on liquidation of the organization), all employees, including women on maternity leave and parental leave, will have seniority and appropriate payments will be made. ... In addition, after the official dismissal, the company must pay severance pay for two months. In the case of the liquidation of an enterprise in connection with its bankruptcy, it is worth seriously thinking about before declaring the enterprise bankrupt. Despite the fact that the procedure for dismissal and making payments during the liquidation of an enterprise in connection with bankruptcy and during liquidation for other reasons is practically the same by law, in practice most often there is a situation when a bankrupt enterprise is not able to make appropriate payments to its employees. Subsequently, the bankruptcy procedure can take a long time and it will take a very long time to wait for the corresponding payments. In this regard, in this case, it is possible to advise to quit according to on their own before the company is declared bankrupt - then the organization will be obliged to pay off all its obligations at once.

Dismissal due to termination of activities legal entity or individual entrepreneur- a stressful situation for both parties to labor relations. To all members without exception labor collective have to embark on a "free voyage", left without the usual source of income. In the meantime, the employer must prepare for a significant amount of critical work and no less significant financial costs associated with state-guaranteed measures to protect the interests of workers during the liquidation of an organization or enterprise.

Liquidation of an organization / enterprise as a basis for dismissal of employees

Liquidation of a company is the basis for the unconditional dismissal of all its employees

Liquidation of a company is a complete cessation of its financial and economic activities and, at the same time, a legal basis for the dismissal of all employees without exception. The legislator classifies this type of termination of labor legal relations as dismissals at the initiative of the employer - Art. 81 of the Labor Code, where the liquidation of the enterprise is listed in paragraph 1 of part 1.

The concepts of "liquidation" and "reorganization" of a legal entity should not be confused: in the latter case, the organization does not cease to exist, but only changes its organizational and legal form (for example, from a unitary enterprise it is transformed into joint-stock company). The liquidation and change of the owner of the company's property is not considered - on this basis, only the management team of the team can be dismissed with reference to paragraph 4 of part 1 of Art. 81 TC.

A prerequisite for the dismissal of employees under paragraph 1 of Part 1 of Art. 81 TC is the presence of documentary evidence of the entry of the organization into the process of completing its activities. Such a document can be:

the decision of the owner or the collective body of the legal entity to which such a right is granted by the constituent documents;
a court decision (when violations are found in the process of creating an organization or in connection with the recognition of the company as financially insolvent (bankrupt)).

Important! On the basis under consideration, the employer cannot terminate the employment relationship - individual... As a goal pursued in the employment of citizens, he has the right to declare only the satisfaction of personal needs, but not the implementation of any type of activity that can be stopped.

The procedure for liquidating an organization is rather complicated - it implies the creation of a specialized managing body (liquidation commission), drawing up a liquidation balance sheet, satisfying creditors' claims, etc. In order to avoid further problems associated with judicial challenging the legality of the dismissal, the employer should be very careful about observing the procedure prescribed by law. In particular, this has to do with the warning about the upcoming layoffs of the employees themselves and the employment center:

Each dismissed employee (full-time or part-time) must be notified no later than 2 months before the date of termination of the contract. At the same time, seasonal and temporary workers can be warned later - seven and three calendar days, respectively (hereinafter, temporary workers are understood as citizens who have concluded a contract for less than two months).
No later than two months (and in case of mass layoffs - three) - you must send a written notice to the local employment center.

Important! According to Art. 82 of the Labor Code, the criteria for mass character are determined by regional or sectoral agreements. However, today, in practice, the relevant provisions of the Decree of the Government of the Russian Federation No. 99 of 02/05/1999 are used, according to which mass layoffs should include:
dismissal in the event of liquidation of an enterprise of any organizational and legal form with a number of employees of 15 or more people;
dismissal of employees in the amount of 1% of the total number of employees in connection with the liquidation of enterprises or a reduction in the number or staff within 30 calendar days in regions with a total number of employed less than 5 thousand people.

The procedure for terminating contracts with employees

The liquidation of an organization is the only basis that gives the right to dismiss all, even the most protected categories of workers. So, they have no privileges in this case:

pregnant women;
workers sent on social leave to care for a child;
parents raising a disabled child;
single mothers;
pensioners, etc.

In addition, those persons who are on sick leave at this time are also subject to dismissal. In this case, the sick leave will be paid only if the citizen presents it before the day of the actual liquidation of the company.

If we talk about the order of dismissal of employees, then in practice, one-time termination of contracts with the entire team is rare. As a rule, first of all, employees who are directly involved in production activities, then - employees of auxiliary services (leading administrative and economic activities), after - employees engaged in the process of liquidation of units (lawyers, personnel officers, accountants, etc.).

The dismissal procedure is the following sequence of actions:

Warning to workers. Unified form the legislation does not contain a document for notifying the members of the labor collective about the upcoming dismissals in connection with the termination of the enterprise. Some employment centers offer employers to use their own standard forms, in other cases the organization draws up a document on its own. The notification must contain:
- information about the reason for dismissal;
- information about the guarantees provided to the person in connection with the dismissal;
- information about the date of the last day of work.
Registration of early termination of labor relations. By mutual agreement of the employee and employer, employment relationship can be terminated ahead of schedule with payment average salary for the days remaining before the originally planned dismissal date.
Issue of an order. This administrative document must contain a basis with reference to Art. 81 of the Labor Code and the date of dismissal. The order can be issued on any day starting from the moment the employee is notified and ending with the entry into the Unified State Register of Legal Entities of an entry on the liquidation of the company.
Making settlements with the employee.
Completion Record labor activity in the work book, personal file and personal card of the worker.
Notice of termination of the contract of the bailiff service, if the employee is a debtor in enforcement proceedings, the military registration and enlistment office - if he is on the military register.

The citizen must be personally acquainted with all notifications and administrative documents on dismissal and signed with the date of acquaintance. If he refuses to get acquainted with these documents, or he is absent from the place of work, and it is not possible to notify him, an appropriate act is drawn up about this, and the document is sent by mail to the address of his residence.

The presence of an organization in the liquidation procedure does not exclude the possibility of dismissing employees for other reasons. So, with the consent of the citizen, he can be dismissed by transfer to another employer, by mutual agreement of the parties, of his own free will, etc. It should be remembered that such a dismissal significantly worsens the position of the worker, which means that in order to avoid a legal dispute in the future, the person is it is worth warning about the guarantees put to him in the prescribed manner.

Paperwork

Example of notifying an employee of liquidation

Dismissal notice is drawn up in any form

Sample Employment Service Notice

A typical form of notification of redundant workers is contained in the annex to the Government Decree No. 99 of 02/05/1999

Dismissal order

The order of dismissal in connection with the liquidation of the organization is drawn up on the standard form T-8

Employment book entry

Example of filling work book

What payments need to be made

A uniform and mandatory for all cases of dismissal, the deadline for the final settlement with the employee is established by Art. 140 TC is the last working day. Failure to comply with this term entails financial responsibility the employer in the amount of 1/300 of the key rate for each day of delay.

Table: payments with examples of calculations

Payment name	Terms of calculating payments	How to calculate its size	Calculation example
Earnings with allowances, bonuses and bonuses	The salary is calculated for the worked but not paid working days. Allowances, bonuses and bonuses (for performance indicators, for long-term work experience, for high qualifications, etc.) are accrued according to regulations if their terms provide for their accrual upon termination of the contract on the basis under consideration and in these conditions.	The salary is calculated on the basis of the citizen's salary on the day of dismissal in proportion to the actual period of working time for the corresponding calendar month. Bonus payments and allowances, as a rule, are established as a percentage of the salary and are also paid in proportion to the time worked in the month.	Cleaner office space T.I. Gerasimova will be dismissed on September 5, 2016 due to the termination of the company's activities. Her monthly salary is 15,000 rubles. The regulation on incentives for key performance indicators at the enterprise establishes an increase to the monthly salary in the amount of 5% for work experience for persons who have worked at the enterprise for more than 1 year. According to the regulation, the premium is paid, including upon termination of the contract under clause 1 of Article 81 of the Labor Code. The procedure for calculating the salary of T.I. Gerasimova: 15,000 RUB / 22 working days (their total number in September 2016) x 3 days (worked out by Gerasimova) = 2,045 rubles. The procedure for calculating the allowance for work experience for T.I. Gerasimova: 15,000 RUB x 5% / 22 days x 3 days = 102 p.
Reimbursement for unchecked vacation days	The payment is calculated if a person for the current working year earned the right to a certain number of vacation days, but did not manage to use them.	The payment is calculated on the basis of two values - the average daily earnings and the number of days of unchecked leave. Formula for calculating the average salary (for full months of work): Income (all payments included in wages) of the employee for the previous 12-month period / 12 months / 29.3 calendar days (average number of days in a month). Formula for calculating average earnings (if you have incomplete months of work): Income for the previous 12-month period / ((number of full months x 29.3) + (29.3 / number of calendar days in incomplete month x number of days worked this month)). The number of vacation days not worked is determined by subtracting from the number of vacation days earned (according to the number of full months worked in an individual working year) the number of days off from this period. Formula for calculating compensation: Average daily earnings x number of vacation days off.	For the period from September 2015 to August 2016 T.I. Gerasimova earned (excluding vacation and sick leave payments) 200,000 rubles. During the same period, she was on sick leave once - from January 18 to 20, 2016 (3 calendar days), and once on vacation - from July 3 to 16 (14 calendar days). Accordingly, there are 11 full months worked, 2 incomplete months. Calculation of the average daily salary: RUB 200,000 / ((11 months x 29.3 days) + (29.3 days / 31 days x (31–3) days)) + (29.3 days / 31 days x (31–14) days) ) = 548 p. The current working period for calculating the earned vacation days for T.I. Gerasimova - from 02/02/2016 to 01/02/2017 (worked 7 full months). According to the contract, she is entitled to 28 calendar days of rest for each year. During the period under review, she used 14 days. Calculation of unchecked days: (28 days / 12 months x 7 months) - 14 days = 2 days. Reimbursement calculation: 548 p. x 2 = 1096 p.
Severance pay in the amount of one average monthly earnings	The payment is accrued in all cases of dismissal due to the termination of the activities of the company or individual entrepreneur. However, there are some peculiarities regarding seasonal and temporary workers: for seasonal workers, the amount of the allowance was reduced to two-week average earnings; no allowance is paid to temporary employees.	To calculate the severance pay, the average daily salary is calculated using the formula: Income for the previous 12-month period / number of work days worked during the same period. Then the average daily earnings should be multiplied by the number of working days in the full calendar month following the day of dismissal.	The period 09.2015 - 08.2016 has 248 work days. Of these, T.I. Gerasimova was disabled, 10 was on vacation. The procedure for calculating average daily earnings: 200,000 rubles / (248 working days - 10 working days) = 840 rubles. October 2016 will have 21 working days. The procedure for calculating severance pay: 840 p. x 21 days = 17 640 p. November 2016 will have 21 working days. The procedure for calculating the payment for the 2nd month (if T.I. Gerasimova does not find a job by November 5, 2016): 840 p. x 21 days = 17 640 p. December 2016 will have 22 working days. The procedure for calculating the payment for the 3rd month (if T.I. Gerasimova does not find a job by December 5, 2016 and submits a certificate from the employment center on compliance with the conditions of registration): 840 p. x 22 days = 18 480 RUB
Second and third month severance pay	The allowance for the 2nd month is paid upon its expiration if the dismissed citizen has not found a job at that time. Payment for the 3rd month is made subject to the same conditions, but already with the provision of a certificate from the employment center about the citizen's compliance with the two-week registration period.

Abolition of a structural unit: is it possible to apply the rules of dismissal to liquidate a legal entity?

The provisions of Part 4 of Art. 81 of the Labor Code of the Russian Federation allow dismissal according to the rules established for the liquidation of an organization, upon termination of the activity of a structural unit, the location of which is different from the location of the parent enterprise. Branches, representative offices, as well as structural divisions of a different organizational and legal form, regardless of the indication of information about them in constituent documents legal entity, if they are located separately from other divisions. At the same time, the dismissal rules established for liquidation are not applicable to either the abolition of the department or the reorganization of the company.

The procedure for dismissal during the liquidation of a structural unit is no different from the above, except that as the basis for dismissal in all documents, instead of “liquidation of an organization”, “abolition of a structural unit” is indicated.

What rights do workers have

The law protects the interests of the working citizen at any stage of the development of labor relations, including when they are terminated. Nevertheless, dismissal due to the termination of the company's activities, due to the specifics of this basis for canceling the contract, gives the employee only a minimum set of powers. So, in the course of dismissal on the basis under consideration, one cannot use the pre-emptive right further work, the opinion of the trade union is not taken into account either.

In the process of dismissal on the basis under consideration, a citizen has the right:

get acquainted with the documents relating to their dismissal (warnings, notifications, orders, etc.);
accept the offer or refuse to give consent to the employer's offer of early dismissal with the payment of average earnings;
write a letter of resignation on a different basis;
receive compensation payments in connection with the termination of labor relations (compensation for unworked leave, severance pay, including for the next two months in case of unemployment);
apply for protection of the rights violated by the employer to the labor inspectorate, prosecutor's office or judicial authorities;
register as unemployed and receive benefits in the amount determined by law.

Important! Early dismissal with the payment of the average salary in the legislation is presented as the right of the employer, but not the employee, with the only proviso that a prerequisite for this is to obtain the written consent of the latter. Accordingly, the procedure documenting in this case, it begins not with the employee's statement, but with the employer's proposal, with whom the employee gets acquainted with signature. He can express his consent or disagreement in the form of an appropriate mark on the same document or in a separate statement.

Early termination proposal

Office cleaner
Unitary Enterprise "Phoenix"
T.I. Gerasimova
Offer
Dear Taisia Ivanovna!
Guided by part 3 of article 180 of the Labor Code of the Russian Federation, we suggest that you terminate the labor agreement No. 278 of 08.08.2014 on the basis indicated in paragraph 1 of part 1 of article 81 of the Labor Code of the Russian Federation, due to the termination of the activities of Unitary Enterprise "Phoenix" before the end of the term warnings, namely August 22, 2016.
If you agree, you will be provided with the guarantees provided labor legislation listed in the notice of termination of the employment agreement sent to you on 07/05/2016. Also, you will be paid a cash refund in the amount of the average salary calculated in proportion to the time remaining until the end of the warning period.
Director of Unitary Enterprise "Phoenix" Signature P.I. Senko
I have read the proposal, received one copy in my hands, I agree to dismissal on 08/22/2016. Signature. T.I. Gerasimova.

Arbitrage practice

If the employer refuses to fulfill his obligations, the employee has the right to go to court

The existing arbitrage practice in cases of reinstatement at work after dismissal on the basis under consideration, we can talk about the three most common groups of violations committed by employers when terminating employment contracts under clause 1, part 1, article 81 of the Labor Code:

Lack of actual liquidation of the company:
- in some cases, the courts recognized the dismissal on the grounds under consideration before the entry on the liquidation of the legal entity was made in the Unified State Register of Legal Entities;
- It is illegal to dismiss employees during bankruptcy proceedings, but before the legal entity is declared bankrupt and a decision is made to liquidate it (for example, dismissal in the course of bankruptcy proceedings);
- the dismissal of employees under clause 1 of part 1 of article 81 of the Labor Code in the presence of signs of an actual reorganization of a legal entity is also recognized as illegal.
Violations committed in connection with the incorrect interpretation of the liquidation of a structural unit as grounds for dismissal according to the rules of Art. 81 TC:
- liquidation of a branch if it is located in the same locality as the employing organization, or if several more structural divisions operate in this locality;
- liquidation of a subdivision belonging to the structure of a branch of the organization.
Failure to comply with the dismissal procedure, in particular, violation of the terms and procedure for notifying employees.

When starting the dismissal of employees in connection with the liquidation of the enterprise, the employer must first of all correctly qualify the process that will become the basis for the termination of employment contracts: is it really liquidation, not reorganization, is the liquidation structural subdivision the only one in the area? The second important step to legally dismissal will be meeting the deadlines for notifying employees and local authority employment, taking into account the criteria established by law for mass layoffs. The correct calculation and timely payment of payments to the employee is the final stage and an equally important condition for the absence of further litigation.

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