Dismissal of the maid of honor during the abolition of the enterprise. The procedure for the liquidation of a state-owned organization. Order and entry in the work book

Changes: January 2019

A mandatory procedure that comprehensively covers the entire staff of a legal entity, but is implemented in relation to each employee individually. The dismissal process is mainly regulated by labor legislation and internal acts of the organization that determine the procedure for interaction between the employer and employees.

Despite the fact that dismissal during the liquidation of an organization is, in fact, a formality, you need to be extremely careful about the procedure, clearly observe the entire procedure and follow mandatory requirements... This will guarantee the absence of conflict situations and negative aspects associated with the possible application of penalties due to non-compliance or incomplete compliance with the rules. labor law... Controlling state bodies are extremely demanding regarding inspections in connection with violation of the procedure for dismissing employees, regardless of the grounds.

The liquidation of large and city-forming organizations is fraught with a sharp increase in the number of unemployed citizens. The termination of the activities of such legal entities will be strictly controlled. But even small businesses in the event of conflicts with employees, they will certainly attract the attention of regulatory authorities. And today people know how to complain when there is the slightest reason, despite the fact that dismissal is a serious reason for this.

How should a dismissal take place in connection with the liquidation of an organization

Liquidation of an organization is a direct basis for the dismissal of employees at the initiative of the employer (clause 1 of part 1 of article 81 of the Labor Code of the Russian Federation). The norm is applied unconditionally - restrictions on the dismissal of certain categories of workers (pregnant women in maternity leave) and accompanying circumstances (vacation, sick leave, the presence of another vacancy) do not apply. It is not required to obtain the consent of the employee, as well as to have a special agreement on the issue with the trade union organization.

The procedure for dismissal during the liquidation of an organization: step-by-step instructions

The procedure for dismissal in connection with the termination of the employer's activities includes the following stages:

Adoption authorized body legal entity a decision on the voluntary liquidation of an organization or a court decision on compulsory liquidation.
Appointment of a liquidator or creation liquidation commission.
The preparation of a liquidation plan is not a mandatory procedure, but it is massively practiced to simplify and speed up the passage of all liquidation activities. The plan traditionally includes a clause on the dismissal of employees of the organization and making settlements.
Preparation of a dismissal plan - for cases when there are many employees, dismissal is planned gradually, when it is necessary to postpone dismissal of some hired employees (manager, accountant, members of the liquidation commission, etc.). The layoff can take place in one day, but usually some workers need to be left for a longer period of time. In this case:

everyone is notified of dismissal at once, but with the expectation that the organization can be liquidated quickly enough;
some employees are notified later, but in such a way as to comply with the terms and procedure for carrying out all procedures;
they plan to dismiss everyone in one day, but after dismissal, civil contracts are concluded with the necessary employees until the completion of liquidation measures (it is advisable to agree on the issue in advance and secure willingness for such a relationship).

In accordance with the legislation on trade union organizations, liquidation of a legal entity requires notification of the trade union and negotiations with it regarding the rights and interests of members of the trade union organization. The notification must be sent at least 3 months before the upcoming liquidation of the legal entity. These events are often a mere formality, since the union cannot somehow block the termination of the organization's activities or prohibit dismissal. Usually, all questions boil down to the need to comply with the procedure for dismissing employees and making all payments due to them in full.
Preparing and sending to each employee a notice of the upcoming dismissal in connection with liquidation. They are guided by the decision to terminate the activity and paragraph 1 of Part 1 of Art. 81, part 2 of Art. 180 of the Labor Code of the Russian Federation. The deadlines for sending notifications are not strictly regulated, but it is imperative to observe at least a 2-month interval between notification and dismissal. Distribution or delivery of notifications is carried out in such a way that the employer, if necessary, can confirm the fact of receipt of information by the employee. Usually, notifications are delivered against signature - the most effective method confirmation of the fulfillment of the obligation.
Simultaneously with sending notifications to employees or a little later, but no later than 2 months before the date of dismissal, a written notification is prepared and sent to the territorial division of the employment service (Rostruda). In accordance with the Letter of Rostrud dated September 26, 2016 N TZ / 5624-6-1, the notification can be prepared in free form, but usually the form (Appendix 2), approved by the Government Decree of February 5, 1993 N 99 in the current edition, is taken as a basis, accompanying it with written information. All details should be clarified in your territorial division of Rostrud.
Employees who have expressed a desire to terminate the employment contract before the expiration of a 2-month period from the date of notification are dismissed. Desire or consent must be expressed in writing- a corresponding statement is sufficient. Such dismissal is the employer's right, but it is realized only with the consent of the employee. On the other hand, if the employee himself wants to quit, and the employer is against it, then dismissal under clause 1 of part 1 of article 81 of the Labor Code is impossible. In this case, you can select and agree on other grounds for dismissal. As a rule, either the agreement of the parties appears, or own wish... Such grounds are beneficial to the organization, but not beneficial to the employee - he loses money. Therefore, the issue should be approached very carefully in order to protect the interests of the employer, but not create conflict situation and not risk the likelihood of appealing the dismissal. When agreeing on the issue of dismissal in connection with liquidation before the expiration of a 2-month period, termination employment contract is carried out in the usual way. Additional condition- the employer is obliged to pay the employee monetary compensation, which is calculated based on his average earnings in proportion to the time remaining until the end of the 2-month period between the notification and the date of the upcoming dismissal. The compensation is paid on top of other payments due to the employee. If an employee wants to quit on his own initiative, the organization saves on payments, and the employee, accordingly, loses money, so in this case it is worthwhile to think over a compromise solution in advance.
After a 2-month period from the date of notification, a single order of dismissal is issued for all employees or separate orders (form T-8) - in accordance with the dismissal schedule. With the order, each employee whom he touches, gets acquainted personally, against signature. If it is impossible to bring the content of the order to the attention of the employee, as well as in cases of the employee's refusal to get acquainted with the order and (or) put his signature, the requirement can be disregarded, but it is imperative to make a note (record) directly in the order about the reasons and the fact itself.
Dismissals are documented by a personnel officer (personnel department) in accordance with the internal regulations of the organization and the Labor Code of the Russian Federation. The main documents are an order, a note-calculation, a properly executed personal employee card (form T-2) and a work book with a note of dismissal.
Employees receive financial calculations and documents related to dismissal. On the day of dismissal, a work book with a note of dismissal is necessarily issued, the rest of the documents - at the written request of the employee. Such documents include any related to the employee's work in the organization. In order to avoid problems with handing over the work book to the employee (does not want to appear, pick up the documents, write down on its receipt, etc.), the employee is sent a written notification about the date and place of receipt of the document or about the need to give consent to send the work book by mail. With such a notification, the employer insures himself against a disputable situation - he is considered to have fulfilled his duty. In accordance with the legislation, work books not received (not claimed) by employees are stored in the organization for at least 75 years. Taking into account the liquidation process, the documents must be handed over territorially to the archives (state or municipal) upon completion of the events.
If an employee plans to register as unemployed, he will need documents that the employer is obliged to hand out. In addition to personnel documents, you need a certificate of the average monthly salary for the last 3 months. The certificate is prepared and issued at the request of the employee within 3 days from the date of submission of the written application.
Preparation and submission to the military registration and enlistment office of information on the dismissal of employees subject to military registration (only if such employees are available). Information is sent to the territorial military registration and enlistment office and (or) to local self-government bodies - depending on the order and practice established at the local level (to be specified). The obligation must be fulfilled within 2 weeks from the date of dismissal. The notification form can be obtained from the authority where the information is provided (Appendix 9k 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 the executive documents are in force, information about their dismissal must be sent to the territorial subdivision of the FSSP, where the enforcement proceedings are carried out. Executive documents are subject to return. There are no specific deadlines for reporting to the FSSP, but this must be done immediately in order to avoid liability (up to 100 thousand rubles of a fine) for violating the procedure for fulfilling obligations within the framework of enforcement proceedings.

In general, it is necessary:

send information to the FSSP department and attach an executive document;
send information (notification) to the recipient of alimony if the executive document concerns alimony obligations;
make a note in the returned executive document about the deductions (total amount of claims, amounts withheld before dismissal, dates of transfers, payment documents, balance of debt) and certify the records with the seal of the organization.

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Financial settlements with employees

Payments to employees upon liquidation of an enterprise is a special topic to consider. There is a special procedure for accrual and settlement, as well as several types of payments - basic and additional.

Basic calculations- everything that is due to the employee, regardless of the dismissal and its grounds. This includes salaries and other payments related to the implementation job responsibilities and statutory compensations (bonuses, sick leave, maternity, travel allowances, etc.). To be paid and compensated for unused vacation calculated according to the number of days.

Additional calculations - compensation payments due to the employee precisely in connection with his dismissal on the basis of the liquidation of the employing organization. They are charged and paid in excess of the principal amounts. These include:

Severance pay is the average salary (paid by the employer immediately upon dismissal).
In case of impossibility of employment - payment in the amount of average salary for the next two months after the dismissal. The payment is made against the severance pay, therefore, in the end, another amount of the same amount must be added to the severance pay. Provided that the employee is registered at the employment center within 2 weeks from the date of dismissal, the monthly earnings can be retained for another month (up to three in total) - the decision is made by the employment center. In this case, the employee will receive a total of 3 average monthly salaries (allowance + 2 average monthly salaries).

Payments are made by and at the expense of the employer. To maintain wages, it is necessary for the employee to submit to the organization a statement of payments due to him and documents confirming the absence of work (employment). In liquidation of legal entities, payments in connection with dismissal are usually made immediately in full (2 salaries) in order to avoid problems in the future. It can be problematic to get a third salary - the organization may have already been liquidated by this time. The employment center must take into account the current circumstances when making a decision.

severance pay seasonal workers is the sum of the 2-week average salary;
for those working in the Far North, the saved earnings can cover 4-6 months, and the requirement for the terms of contacting the employment center is not 2 weeks, but a month.

The liquidation of an organization can be a rather short-lived process, and not all obligations to employees will be extinguished. Often there are problems with receiving sick leave, payments and compensations related to pregnancy and childbirth, as well as other social benefits.

Among the possible options when entity has already been excluded from the Unified State Register of Legal Entities and has actually ceased to exist:

Filing a claim against the Federal Tax Service Inspectorate and making a request to cancel the registration of liquidation.
Submission of a claim for debt repayment against the liquidator.
Submission of a claim against persons bearing subsidiary (joint and several) liability for the organization's debts.
With regard to social payments, the grounds for which appeared within a short period after dismissal (parental leave, maternity leave, sick leave, etc.), it is possible to receive them through government agencies within the framework of the social insurance system.

In court, of course, you can try to cancel the liquidation, but if the organization no longer exists, there are no assets, documentation and other things, it is ineffective to make any claims against it. The only thing that can be done is to try to hold the owners and management accountable.

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Division and organization are located in the same location

The grounds for terminating an employment contract with an employee at the initiative of the employer are contained in Art. 81 of the Labor Code of the Russian Federation. One of them is a reduction in the number or staff of employees (part 2 of article 81 of the Labor Code of the Russian Federation).

A reduction in the number of employees means a decrease in the number of employees in one position, and a reduction in staff means an exclusion from staffing table identical staff units, which is possible, in particular, with the liquidation of a separate unit.

Nevertheless, the wording “to abolish the unit” in itself does not entail automatic termination of the employment contract either with its manager or with any of the employees, since the order must clearly indicate which positions and how many units are to be reduced.

The procedure for terminating an employment contract with an employee under Part 2 of Art. 81 of the Labor Code of the Russian Federation is as follows.

When deciding on the possible termination of an employment contract under Part 2 of Art. 81 of the Labor Code of the Russian Federation, the employer is obliged, no later than two months before the start of termination of employment contracts with employees, to inform the elected body of the relevant primary trade union organization (if any), that is, send a draft order and copies of documents that are the basis for making the specified decision ... The elected body of the primary trade union organization, within seven working days from the date of receipt of the documents, considers this issue and sends the employer its reasoned opinion in writing (part 1 of article 82 and article 373 of the Labor Code of the Russian Federation).

The employer must notify the employees personally against signature of the upcoming dismissal due to the reduction in the number of employees of the organization at least two months before dismissal. Before the expiration of this period, with the written consent of the employee, the employer has the right to terminate the employment contract with him with the payment of additional compensation in the amount of average earnings calculated in proportion to the time remaining before the expiration of the notice of dismissal (parts 2 and 3 of article 180 of the Labor Code of the Russian Federation).

The employer is obliged to offer the employee, taking into account his state of health, other available work ( vacant post or a job with a qualification or a lower-paid job). The employee is offered all the vacancies that meet these requirements that the employer has in a given locality, as well as vacancies in other localities, if this is provided for by a collective or labor agreement, agreement (part 3 of article 81 and part 1 of article 180 of the Labor Code of the Russian Federation).

The preferential right to remain at work in the event of a reduction in the number of workers is given to workers with higher labor productivity and qualifications. With equal labor productivity and qualifications, preference is given (Article 179 of the Labor Code of the Russian Federation):

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family - in the presence of two or more dependents (disabled family members who are fully supported by the employee or receive assistance from him, which is a permanent and main source of livelihood for them);
persons in whose family there are no other workers with independent earnings;
employees who received a work injury or an occupational disease during the period of work for this employer;
invalids of the Great Patriotic War and invalids of military operations to defend the Fatherland;
employees who improve their qualifications in the direction of the employer on the job.

It is not allowed to dismiss an employee at the initiative of the employer (except for the case of liquidation of the organization or the termination of activities by an individual entrepreneur) during the period of temporary disability and during the period of vacation (part 6 of article 81 of the Labor Code of the Russian Federation). Pregnant women, women with children under the age of three, single mothers raising a child under the age of 14 (a disabled child under 18), other persons raising these children without a mother (part . 1 article 261 of the Labor Code of the Russian Federation), minors (article 269 of the Labor Code of the Russian Federation).

The laid-off workers are paid severance pay in the amount of average monthly earnings... They retain the average monthly earnings for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained for the dismissed employee for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after the dismissal the employee applied to this body and was not employed by him (Article 178 of the Labor Code of the Russian Federation).

The unit is located in a different location

Labor contracts with employees of the abolished unit are terminated according to the rules provided for cases of liquidation of an organization (part 4 of article 81 of the Labor Code of the Russian Federation).

Another locality is understood as an area outside the administrative-territorial boundaries of the corresponding settlement(Clause 16 of the Resolution of the Plenum The Supreme Court RF dated 17.03.2004 No. 2 "On the application by the courts Russian Federation Labor Code of the Russian Federation ").

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In this situation, the procedure for terminating an employment contract with employees is generally similar to that described above, with the only difference that the employer is not obliged to offer employees other vacancies (Article 180 of the Labor Code of the Russian Federation). In addition, employees can be dismissed during the period of their temporary disability and the period of vacation, pregnant women, women with children, single mothers, persons raising children without a mother (part 6 of article 81, article 261 of the Labor Code of the Russian Federation).

The employee disagrees with the dismissal

If the employer violated the dismissal procedure, the employee has the right to appeal the dismissal as illegal to the Commission on labor disputes or to court. And it doesn't matter that the employer obtained the consent of the trade union organization (Articles 352 and Part 4 of Article 373 of the Labor Code of the Russian Federation).

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Liquidation of an enterprise: cost, step-by-step instructions

Along with the registration procedure, there is the liquidation of an enterprise, the value of which is determined by legislation within the established limits. Liquidation is the abolition of a company as a commercial entity and legal entity and the removal of information about it from all official registers. This procedure has its own characteristics and subtleties.

Why and who needs it?

Liquidation of an enterprise is a procedure involving the collection of numerous documents, sending dozens of letters, notifying all possible services, partner companies, closing accounts, destroying seals, etc. It would seem, who can decide to abolish the company if its closure is associated with such headaches?

Experience shows that the liquidation of an enterprise, the cost of which is lower than the cost of maintaining records, is a very appropriate measure. Consider this case: your firm does not commercial activities... In accordance with the current law, the company's management is obliged to file zero declarations, pay salary taxes, if there is at least one employee, keep records without even earning money.

For accounting, you need an accountant or a hired company that will file zero returns. The cost of the services of such intermediaries is on average rubles per month. Simple calculations allow us to understand that this is 0 rubles per year. Thus, even the minimum price limit forces you to spend not only materially, but also morally. Companies with zero balance sheets are also subject to audits by the tax authorities and other government agencies.

Shall we close the shop?

So, liquidation has an unconditional cost advantage over zero business. What is the liquidation procedure? How to do it, and where to go? Let's start with where your company is. The liquidation procedure looks different for different LLCs.

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So, the sale of an LLC with debts is the best way out for the company's management. In this case, the official procedure for the abolition of the company can drag on for many years. Sale unprofitable enterprise has its own characteristics, but it is formalized much easier than its liquidation.

If the decision to liquidate the LLC is taken unanimously, a new question arises: is the assistance needed in the liquidation of the LLC, or can it be done on our own? It all depends on the current situation. But in practice, companies with zero balances can be closed on their own. If the staff and their qualifications allow, services for the liquidation of the LLC from third-party organizations are not required.

Step-by-step instructions for the abolition of enterprises

1. Making decisions of the founders.

The suspension of the activity of the enterprise and its complete abolition begins with the official registration of the decision of the meeting of the founders. A protocol is drawn up on this issue, in which the liquidation commission and its chairman (liquidator) are appointed. The powers of the liquidation commission and the liquidator include the commission of all legally significant actions for the liquidation of the company.

2. Submission of an application to the territorial tax authority.

A notarized statement on the termination of the legal entity's activity is submitted to the MIFNS at the place of registration of the company. The document is drawn up in the form of P15001. A sample can be found in official sources... Based on the application, the IFTS enters the relevant information into the register. From this moment, the company is recognized as being in the process of liquidation.

3. Notification of funds.

In accordance with the law of 24.07.2009 No. 212-FZ, a legal entity is obliged to submit information about the abolition to insurance funds. In practice, the tax service informs the FIU and the FSS on its own, but they require a written notification from the liquidator in free form. Corresponding papers can be sent by mail by registered mail... This must be done within three days from the date of the decision.

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4. Coordination of performance of obligations with creditors.

This stage is the most difficult and time-consuming. The term of LLC liquidation largely depends on it. The organization is obliged to draw up acts of reconciliation with all debtors and creditors, agree on the amounts, and pay off all debts. Payment of taxes and insurance premiums can also be considered settlements with creditors.

5. Checking by the tax authority.

By law, the tax authorities must organize an on-site inspection of the liquidated enterprise. In practice, for organizations with zero balances, the procedure can be simplified. Based on the results of the check, the following are established:

the presence or absence of debts to creditors of any order;
compliance / non-compliance of documents, balances, reporting with established standards.

If the company has uncovered debts for money or documents, liquidation will be refused until all problems are eliminated.

6. Submission of the interim liquidation balance sheet.

The interim balance is formed after the expiry of the deadline for filing claims from creditors. This term is published in the "Bulletin state registration»Together with data on the beginning of the liquidation of the company. The liquidation balance sheet is drawn up in free form (usually the same as the accounting one) and includes:

a list of the property of the enterprise;
the requirements presented;
results of consideration of requirements.

7. Delivery of the final balance.

After consideration and approval by the tax authority of the interim liquidation balance sheet, the organization submits the final liquidation balance sheet. From the moment the document was received tax service, the enterprise officially becomes liquidated. A corresponding entry is made about this in the register.

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Together with liquidation, the company has the following responsibilities:

closing a current account upon liquidation of an LLC;
destruction of the seal.

The whole procedure takes on average from six months to several years. Therefore, only people who are not burdened with other responsibilities can take on it on their own. Each stage is associated with its own risks and has its own characteristics. On practice public services not interested in abolishing taxpayers. Therefore, closing a company is much more difficult than opening one. If you are not sure if you can handle this yourself, entrust the process to experienced lawyers.

Liquidation of an enterprise is just about complicated. What is needed to close an LLC or individual entrepreneur, what is important to know and what needs to be done in order not to have problems with the tax authorities in the future.

In order to buy ready-made companies “without fear”, you need to know where to look for “pitfalls”. On the evaluation criteria and the nuances of drawing up a sales contract.

The IP closure procedure is extremely simple. You need to pay the state fee, fill out an application and contact tax office at the place of residence.

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Selling an LLC is a seemingly simple procedure: you draw up a deal with a notary and that's it. But the services of this specialist are expensive. It is inappropriate to involve it in the sale of a company without assets.

Ready-made LLC: types of transactions for the sale and purchase of a ready-made LLC and features of these procedures. Probable problems and feasibility of buying a ready-made organization

You can register an individual entrepreneur both with the help of specialists and independently - the extremely simplified procedure for issuing an individual entrepreneur does not cause difficulties even for people unfamiliar with the intricacies of preparing documentation.

There are two ways to create own business: registration of LLC and ready-made companies. Each method has its supporters and opponents.

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Liquidation of a business unit: step-by-step description, grounds and features

When there is a liquidation of a division of an enterprise, it is important to consider how the education was registered, as well as what documents regulate its activities. In any case, this is a lengthy process. What subtleties are there in this matter? What documents do you need to collect? How are employees of an organization dismissed? Let's figure it out.

What is unit liquidation?

It is worth starting with the fact that the liquidation structural unit organization is a special procedural action, as a result of which it ceases to exist.

It is also important to remember that the divisions of the enterprise include all representative offices and branches of the head office. They are not a separate legal entity.

All divisions of the head office work exclusively under a single charter and do not have their own material base. It is common to the entire organization. However, if in constituent documents enterprises have information about all divisions, then they can be considered in fact as separate legal entities.

It should be noted that almost all branches are located on great distance from the head office, for example, in another city or area. It is much more convenient than opening a new legal entity with the same functionality.

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How to justify?

If the head office has decided to terminate the work of its branch or representative office, a certain procedure should be followed. This is a very important step - the liquidation of a division of the enterprise. Dismissal of workers accompanies this procedure.

So, there are two types of liquidation:

Only the Board of Founders of the company decides on voluntary liquidation. The reasons include:

the end of the term of the unit;
the goal for which education was created has been achieved;
conflict situation;
other circumstances.

Forced liquidation is possible only by a court decision. The reasons for the termination of the activities of the unit include:

activities without licenses;
activities that are prohibited by law;
activities with violations;
activities that do not comply with the charter of the head office;
registration that has been invalidated;
bankruptcy of the unit.

Sample liquidation order

When drawing up an order to terminate the activity of education, it is necessary to refer to the document on the basis of which the liquidation takes place. In case of compulsory termination of activities, this is a court decision, and in case of a voluntary:

The order must include the following data:

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full name of the head office;
subdivision name;
date of the order and its number;
title (what the document is about);
essence (liquidation);
the main reason for the closure of education and dismissal for the liquidation of a division of the entire state;
terms for liquidation;
commission members who will oversee the process;
their positions;
signatures.

Inventory

When a division of the enterprise is closed, the commission appointed by the order must conduct a complete inventory of all the existing property of the branch or representative office, including that which is stored in the warehouse. In order to conduct an inventory check, an order is issued.

When liquidating a structural unit of an enterprise, the document must be created on the letterhead of the head office and include:

Composition of the appointed commission.
A complete list of what will be included in the check. It can be money, movable property, etc.
Timing of inventory.
Reason (liquidation).
The timing of receipt of funds in the accounting department for evaluation.

It is important to remember that absolutely all property that is listed on the balance sheet of the formation of the enterprise is subject to accounting.

Terms of liquidation

There is no exact time frame for the termination of a branch or representative office. However, practice shows that the complete liquidation of a division of an enterprise occurs within 1 month.

It is worth noting that the management of the organization is obliged to notify the existing state of the termination of the activity of education at least 2 months in advance. Therefore, in some cases, the process can be delayed. But if the founders are in a hurry and want to complete the procedure as soon as possible, then there is a way out. To do this, it is enough to pay compensation benefits to all employees of the unit. Thus, the termination of the work of a branch or representative office can be postponed to an earlier date.

Tax Notice

When a division of an enterprise is liquidated, which is listed as a separate legal entity, it is necessary to report to the tax office. To do this, it is enough to send a correctly executed application. After receiving it, the employees of the Federal Tax Service will process it no more than 10 working days. It is worth noting that the tax authority may decide on an on-site audit, then the processing time for the application will increase to 30 days.

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After confirming the application, the head office must notify its Federal Tax Service of the closure of the division within 30 days.

It is worth noting that it is also necessary to send a copy of the founders' decision to terminate the activity of education to all the listed bodies.

Employee rights

Dismissal during the liquidation of a division of an enterprise of the entire state is inevitable. Therefore, it is very important to carry out the reduction in accordance with all the requirements of the Labor Code of the Russian Federation.

So, first you need to distribute to all employees a notice of dismissal under a personal signature. This must be done 2 months before the termination of the activity of education. If the employee refuses to sign the notification, then a special act must be drawn up, which will indicate the refusal. An employee of the personnel department must sign such an act.

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In addition, the management of the division is obliged to notify the entire downsizing staff about existing vacancies in other formations or in the head office. It is worth noting that in the presence of free rates, preference is given to downsized employees. If an employee accepts a job offer, then the department's management is obliged to provide the citizen with relocation and employment in another city or region (if the branch is located in a remote area).

Dismissal of maternity and other privileged employees

As you know, some employees who belong to the privileged category cannot be fired just like that. However, this rule does not apply if there is a liquidation of a division of the enterprise. The dismissal of women who are on maternity leave can also be carried out if education ceases to function.

In addition, privileged employees include:

women who are on maternity leave;
employees who are on official leave during this period;
women who have not yet gone on maternity leave, but are already in an interesting position;
employees who are on sick leave at the time of liquidation;
women who are raising small children under the age of 3 years.

It is worth noting that all listed citizens can also be dismissed unilaterally. However, the management of the unit is obliged to notify them, like the rest of the state. Moreover, they can all count on compensation payments and offers of available vacancies.

Benefit payments

When there is a dismissal in connection with the liquidation of a division, management is obliged to pay all employees an allowance, which is equal to the average monthly salary of a particular person.

In addition, after dismissal, another benefit in the amount of average monthly salary... It is assigned only to those employees who have not got a job on new job... Payment term - 2 months. Eventually, former employee should get his hands on 3 average monthly wages.

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However, there are some subtleties here as well when closing a subdivision.

If the employee decided not to wait formal liquidation enterprises (for example, found a new place of work), then the employer must make another payment to him, which is equal to the remaining days.
In the event that a division in which there is no state ceases its activities, then no payments will be made.

Some features

During the liquidation of a subdivision of an enterprise, there are some more peculiarities.

If the unit stops its work budgetary organization, then the decision is made at the government level or local authorities authorities.

If a branch or representative office of an LLC or OJSC is liquidated, then such a decision is made very simply - by voting by shareholders. It is worth noting that if the education is located in the same constituent entity of the country as the head office, then employees are dismissed by a simple reduction.

The situation with a branch or representative office with a zero balance is a little more complicated. The fact is that such formations are of particular interest to the employees of the Federal Tax Service. Therefore, the management must comply with all legal requirements and avoid mistakes. When a division is liquidated, there should be no accounts payable or receivable.

A branch of an individual entrepreneur can terminate its activities only by one decision of the owner of the individual entrepreneur. The other steps will be the same as in the liquidation of a legal entity.

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If the unit does not appear in the text of the charter of the main enterprise, then the dismissal of employees during its liquidation occurs with the wording "reduction of staff members." If it does, then the state is dismissed in connection with the liquidation of the formation of the enterprise.

The procedure for dismissing employees in connection with the liquidation of an enterprise

Liquidation of an enterprise is a process as a result of which all rights and obligations of a business entity are lost. Such an enterprise, organization or individual entrepreneur there is no legal successor, which means, according to the current legislation, all labor relations with all employees must be terminated.

Liquidation of an enterprise is the basis for the termination of the employment contract by the employer. When an enterprise is liquidated, a special commission is created, which is directly involved in the abolition of a business entity. Such a commission is created either by the founders of the enterprise, or by the body that made the decision to liquidate.

It should be borne in mind that when the liquidation of the enterprise is canceled for any reason, all employees must be reinstated to their positions.

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Dismissal of pregnant women and those on maternity leave, sick leave and those who pay alimony

Proceeding from the fact that with such a procedure there is no assignee, then all categories of employees fall under dismissal:

Pregnant women.
Persons under 18 years of age.
Employees who are on maternity leave or who have children under three years of age.
Employees who are on sick leave or on vacation.

In this situation, the liquidation commission does not need to coordinate such actions with the commission on the rights of such a category of citizens.

When abolishing an enterprise, all the rules of such a procedure should be followed, this will help prevent unreasonably high costs, disputes with employees, and also prevent various litigation in which the enterprise may be involved.

Notification of social protection authorities

Employment Center

When the process of liquidation of an enterprise is inevitable, then the employer or the body authorized by him is obliged to notify about it. state center employment two months before dismissal, namely its department, to which the this enterprise... In the event that the dismissal has a mass character, then the need for such an action arises in three months.

The employer is obliged to provide full information about dismissed employees:

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Position.
Employee's occupation.
Discharge, experience, profession.
Conditions and procedure for payment of work.

There is no specific responsibility for failure to comply with such actions by the employer, however, he may be held administratively liable.

Union

According to labor law, the notification of the trade union is not necessary, since upon liquidation of the enterprise there is no need for coordinated actions with the trade union organizations. However, in the event that dismissals become widespread, the trade union organization must be notified three months before the start of the dismissal procedure.

Warning workers

In the process of abolishing an enterprise, employees must be notified in writing two months before their release, otherwise the employee has the right to appeal this procedure against him in court.

Two months before release - all employees, including those who work part-time.
An employee who was hired according to an employment agreement for work for no more than two months can be notified three days in advance.
For seven days, workers involved in seasonal work.

Notification of its timing, example of notification. The act of refusal to sign the notice and its example

It is necessary to notify employees who are on business trips under the signature, that is, the employee must be recalled to be notified from the business trip, otherwise he may be dismissed only after two months from the date of such notification.

Employees are notified only in writing. The notice is drawn up in free form, which must indicate the date when the employee got acquainted with it. The employee must receive one copy in his hands, and the second remains with the employer.

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If for some reason the employee does not want to sign the notification, then an act is drawn up. Such an act describes that the employee received the appropriate written notice of dismissal at such and such a time. The act is signed by witnesses who may be other employees. Such a document is drawn up in free form, signed by the responsible representative of the employer.

An employee can be dismissed early if there is his written consent to such a procedure.

Order and entry in the work book

At the end of the period for notifying the employee, provided for by law, the director of the enterprise has the right to issue order No. T-8 or T-8a, on the termination of the employment agreement. After familiarizing the employee with such an order on receipt, a corresponding entry is made in his work book.

Payment of wages for the worked period at the last estimated term of dismissal.
Payment of compensation for unused vacation.
Severance pay.

Payment procedure and their calculation

Unused vacation

In the event that an employee has not "gone" on vacation for several years, then compensation should occur during all this time. An employee who has worked for less than six months at the enterprise is paid compensation in general order established by law.

In order to correctly determine the amount of compensation, you need to set the number of days that the employee should have spent on vacation. The calculation is made on the basis that the employee is owed 28 calendar days rest a year.

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Vacation is determined on the basis of a non-calendar year, but actually worked time from the start of work. That is, the working year begins exactly from the moment when, according to the employment contract, the employee began his duties.

How to calculate compensation, an example of such a calculation

It is necessary to calculate the entire calendar leave due to the employee - it is 49 months and 15 days, and therefore, based on the law, 50 months, because 15 days is rounded up. This means that the due vacation is 28 days for each working year - 56 days + 5 days (2.33 * 2 months of a part-time year) vacation for a part-time working year. Total 61 days.
Compensation must be paid at the rate of 61 days-14 days of vacation taken earlier, which is 47 days.

Payment for unused vacation is determined by multiplying the employee's average earnings for one day by the number of days of “not taking leave”.

Sometimes, according to the law, an additional agreement with an employee or a collective agreement, extraordinary vacation is possible. In this case, the enterprise can not charge the costs of the enterprise, the costs associated with such payments.

Taxation of payments upon dismissal in connection with the liquidation of an organization

Such payments are obligatory accrued:

Dismissal allowance

The essence of severance pay is that it reimburses a person for wages that he will not be able to receive for a month after the moment of his dismissal.

Such assistance is paid to employees:

In the amount of the average monthly salary of an employee of the enterprise.
In volume wages an employee for two weeks, hired for seasonal work.

Calculation of benefits

The amount of assistance received by an employee is determined by calculating the number of days actually worked for a certain period. The amount of assistance is calculated by determining the number of working days in the next month after the termination of employment.

It should be noted that the average daily earnings are calculated not on the basis of calendar days, as in the case of payment for unused vacation, but for the actual number of days worked.

An example of calculating benefits

The employment agreement or collective bargaining agreement may specify different rates of calculation, in addition, the assistance paid upon dismissal may be higher. Such payments are made on the basis of the decision of the participants of the enterprise.

Payment of benefits and dismissal. Appointment and calculation

A dismissed employee of a liquidated enterprise has the right to keep his average monthly earnings for two months. Moreover, in the first month, the severance pay received is taken into account. When employed in the second month, the average monthly salary is paid based on the number of days that the person has not worked in this month.

It is worth noting that working pensioners also receive earnings on the same conditions, since they have the same rights as all employees of the enterprise.

Who is not paid average earnings for the period of employment

Part-time employees cannot qualify for benefits because they have their main job, employees who are hired for seasonal work and persons who, under an employment agreement, were hired for a period of less than two months.

Payment of severance pay

Payment of the average monthly earnings takes place upon written request of the person and submission of the relevant documents. The payment is made by the liquidation commission. Such a payment can be received only when the enterprise has not yet been abolished.

Severance pay to employees paying alimony

Many enterprises employ persons who pay alimony; alimony is deducted from such an allowance in the general manner, despite the fact that the allowance belongs to the category of compensation. The fact is that the government has established a list of income and other types of payments from which alimony is withheld.

Early termination of employment and additional compensation

Then, when the employee agrees to early dismissal, then in addition to the severance pay and the preservation of his average monthly earnings, he is paid compensation. Such compensation is paid based on the number of working days that will not be worked by the employee in the period before the end of the two-month period before dismissal.

The calculation of compensation in this case is the same as in the case of determining the severance pay.

Benefits for women and women with children under the age of three who were dismissed in connection with the liquidation of an enterprise

The period that a woman spent looking for a job, before the child turns three, is counted in the length of service.
In the event of the dissolution of the enterprise, government bodies guardianship is paid maternity leave for one year.
Women who have children under the age of three are entitled to monthly compensation.

Reduction without legal basis or out of order

A violation of the dismissal of an employee during the liquidation of an enterprise is only the wrong procedure for actions or mistakes made in such a process, the employer does not need any permission for dismissal or approvals.

In case of violation of the order, the employee must go to court with a statement of claim for violation of his rights. It is worth noting that the court's decision may remain without movement if at the time of the court ruling, the enterprise was liquidated.

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 tell you in what order the dismissal occurs 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. Termination procedure labor relations with employees in the event of liquidation of the 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 on the liquidation of 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 there is a liquidation of the organization, 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. In case of 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 based on 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 of the Labor Code of the 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... The dismissal of the maid of honor in connection with the liquidation of the enterprise takes place 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 bonuses and allowances (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 a new job earlier lose the right to benefits from that moment.

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

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 on 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 body where the information is provided (Appendix 9 to the Methodological Recommendations of the General Staff of the RF Armed Forces on keeping military records in organizations).

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

Please help me to competently carry out the abolition of structural divisions, namely: After the procedure for reducing the staff of the organization, there are 20 people left in the staff. out of 3 hundred. The management made a decision to introduce a new staffing table without dividing the remaining employees into structural divisions. Those. in the new staffing table, all employees (from the General Director to the watchman) will be without structural divisions. Job instructions, responsibilities, work schedule, etc. for "survivors" remain the same. Should we, in accordance with Article 74 of the Labor Code of the Russian Federation, notify employees of upcoming changes in writing and 2 months in advance? If the division was not specified in the employment contract, is it necessary to make an additional agreement? On the basis of what will a change entry in the work book be made? What "pitfalls" can there be? Thank you in advance.

Answer

Answer to the question:

In this case, if the division, as a place of work, is not specified in the employment contracts with employees and all divisions of the organization are located in the same locality, then there is no need to draw up an additional agreement with employees and make changes to employees' work books.

Don't miss: the main material of the month from the leading specialists of the Ministry of Labor and Rostrud

Encyclopedia on the "turnkey" movement of workers from the Personnel System.

Changes to the staffing table can be made at any time when there is a need, since the employer determines the frequency and frequency of changes in the staffing table independently (). Thus, the employer is not limited in his right to change the internal structure of the enterprise, including the complete abolition of structural units ().

By general rules, a permanent or temporary change in the structural unit in which the employee works (if the structural unit was specified in the employment contract), when continuing to work for the same employer, is a transfer of the employee, which must be drawn up accordingly (Article 72.1 of the Labor Code of the Russian Federation).

The current legislation as prerequisite of the employment contract, the place of work is indicated, and in the case when an employee is hired to work in a branch, representative office or other separate structural unit of an organization located in another locality - place of work with an indication of a separate structural unit and its location(paragraph 2, part 2, article 57 of the Labor Code of the Russian Federation). In this case, another locality is understood as an area outside the administrative-territorial boundaries of the corresponding settlement (paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2).

Thus, if employees are registered in a subdivision that is located outside the administrative-territorial boundaries of the settlement in which the organization itself is located, then this fact must be recorded in the employees' employment contracts. Therefore, if in fact these workers will change the locality of work, then such a change can be formalized only through translation in a general manner, including the need for registration additional agreements to labor contracts, issuing relevant orders and making entries in the work books of employees ().

However, if the department in which the employees work is located in the same locality as the organization itself, then in fact the employer is obliged to indicate only the place of work, which means the name of the organization and its legal address. In this case, it is not necessary to indicate the name of the department and its address. In this case, a change in the division in which employees work, including the abolition of such divisions, provided that none of the terms of the employment contract changes and the terrain in which they will work does not change, in fact it is a movement (part 3 of article 72.1 of the Labor Code of the Russian Federation). The transfer of an employee does not require his consent and can be formalized by the employer unilaterally (see annex to the answer). When moving, an entry is not made in the employee's work book.

“There are no pitfalls, as such, subject to the above rules.

Details in the materials of the System Personnel:

Answer: How to arrange the transfer of an employee.

Movement types

What counts as employee movement

IN Labor Code RF provides three options for moving an employee, provided that this does not entail a change in the terms of his employment contract:

the employee switches to another workplace from the same employer;
the employee moves to another structural unit (branch, representative office, department, workshop, etc.) from the same employer in the same locality;

the employee is entrusted with work on another mechanism, unit.

Difference between translation and translation

How does employee transfer differ from employee transfer?

Moving should be distinguished from. The rules for processing transfers and transfers are different. In fact, when moving, a person is offered to do the same job at another workplace. At the same time, the labor function and the terms of the employment contract determined by the parties, including the place of work, remain the same. In this case, you do not need to obtain the employee's consent for the transfer. The legality and legality of this approach was confirmed even by the Constitutional Court of the Russian Federation Art.

However, if, after changing the workplace, the employee has changed at least one condition of the employment contract, then this should be regarded as a translation. And the translation into permanent job are admitted only with the written consent of the employee.

A question from practice: the transfer of an employee from one area to another in the same workshop is considered a movement or transfer

If the employee does not change, and in the employment contract with him the place of work is determined without specifying a specific site, then this is (). If in the employment contract a specific section of the workshop is named as a place of work, then its change is possible only with the written consent of the employee (). This is explained by the fact that a change of workplace entails a change in the terms of the employment contract (, Labor Code of the Russian Federation).

This point of view is confirmed in the ruling of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 and in the rulings of the Moscow City Court.

A question from practice: whether it is possible to arrange as a relocation the movement of an employee together with the organization to another locality. The organization was located in Moscow, and moved to the Moscow region

No you can not.

After the move, the employee starts working in a different area, and the move does not involve moving to another area. This means that we are talking about translation. It should be borne in mind that the transfer of an employee to another location is possible only with his written consent. This procedure is provided for in Article 72.1 of the Labor Code of the Russian Federation and confirmed in the resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2.

For more information about the procedure for transferring an employee to another location with the organization, see.

Documenting displacement

What documents need to be drawn up when moving an employee

To arrange the transfer of an employee, it is not required to obtain his consent (). It is enough to issue an order on the transfer and familiarize the employee with it under signature. The basis for the issuance of an order, in particular, may be memo head of the structural unit. It should say for what reason it is necessary to issue the transfer. There are no unified forms. Therefore, they can be composed in any form.

Advice: for convenience, when issuing a transfer order, you can take it as a basis unified form order to transfer to another job () (). The details of this form are suitable for both translation and movement.

The role of the order can also be performed or written by the immediate supervisor of the employee, if he is authorized to give such orders. guidelines approved).

Advice: in the Labor Code of the Russian Federation, the procedure for registering the transfer of an employee is not fixed. So fix it locally. For example, in . This will help you avoid conflicts with employees and make it possible to attract them to for refusing to move.

Ivan Shklovets, Deputy Head Federal Service for labor and employment

Best regards and wishes for a comfortable work, Igor Ivannikov,

Expert Systems Personnel

The editors of the journal "Personnel business" have found out which habits of personnel officers take a lot of time, but at the same time are almost useless. And some of them may even cause bewilderment to the inspector of the State Inspectorate for Information Technology.

Inspectors of GIT and Roskomnadzor told us which documents can now in no case be required from newcomers when they are employed. Surely you have some papers from this list. We have compiled full list and selected a safe substitute for each forbidden document.

If you pay vacation pay a day later, the company will be fined 50,000 rubles. Reduce the period of notice of the reduction by at least a day - the court will reinstate the employee at work. We have studied judicial practice and have prepared safe recommendations for you.

Why and who needs it?

Experience shows that the liquidation of an enterprise, the cost of which is lower than the cost of maintaining records, is a very appropriate measure. Consider this case: your firm is not doing business. In accordance with the current law, the company's management is obliged to file zero declarations, pay salary taxes, if there is at least one employee, keep records without even earning money.

For accounting, you need an accountant or a hired company that will file zero returns. The cost of the services of such intermediaries is on average 200-2000 rubles per month. Simple calculations make it possible to understand that this is 2,400-24,000 rubles per year. Thus, even the minimum price limit forces you to spend not only materially, but also morally. Companies with zero balance sheets are also subject to audits by the tax authorities and other government agencies.

Shall we close the shop?

So, the sale of an LLC with debts is the best way out for the company's management. In this case, the official procedure for the abolition of the company can drag on for many years. The sale of an unprofitable enterprise has its own characteristics, but it is formalized much easier than its liquidation.

Step-by-step instructions for the abolition of enterprises

1. Making decisions of the founders.

2. Submission of an application to the territorial tax authority.

A notarized statement on the termination of the legal entity's activity is submitted to the MIFNS at the place of registration of the company. The document is drawn up in the form of P15001. A sample can be found in official sources. Based on the application, the IFTS enters the relevant information into the register. From this moment, the company is recognized as being in the process of liquidation.

3. Notification of funds.

In accordance with the law of 24.07.2009 No. 212-FZ, a legal entity is obliged to submit information about the abolition to insurance funds. In practice, the tax service informs the FIU and the FSS on its own, but they require a written notification from the liquidator in free form. The corresponding papers can be sent by registered mail. This must be done within three days from the date of the decision.

4. Coordination of performance of obligations with creditors.

5. Checking by the tax authority.

the presence or absence of debts to creditors of any order;
compliance / non-compliance of documents, balances, reporting with established standards.

If the company has uncovered debts for money or documents, liquidation will be refused until all problems are eliminated.

6. Submission of the interim liquidation balance sheet.

The interim balance is formed after the expiry of the deadline for filing claims from creditors. This term is published in the "Bulletin of State Registration" together with the data on the beginning of the liquidation of the company. The liquidation balance sheet is drawn up in free form (usually the same as the accounting one) and includes:

a list of the property of the enterprise;
the requirements presented;
results of consideration of requirements.

7. Delivery of the final balance.

After consideration and approval by the tax authority of the interim liquidation balance sheet, the organization submits the final liquidation balance sheet. From the moment the document is received by the tax service, the company officially becomes liquidated. A corresponding entry is made about this in the register.

Together with liquidation, the company has the following responsibilities:

closing a current account upon liquidation of an LLC;
destruction of the seal.

The whole procedure takes on average from six months to several years. Therefore, only people who are not burdened with other responsibilities can take on it on their own. Each stage is associated with its own risks and has its own characteristics. In practice, government services are not interested in abolishing taxpayers. Therefore, closing a company is much more difficult than opening one. If you are not sure if you can handle this yourself, entrust the process to experienced lawyers.

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