Final settlement upon dismissal of an employee

The final settlement with the employee at hisdismissal implies the repayment of funds that are due to the latter for the entire period of his work. In this case, it is necessary to take into account the grounds for termination of the contract After all, the salary of a citizen and other necessary payments will depend on this reason. In such a situation, the manager should not forget that a full settlement with the dismissed person must be made on the day when the employee last performed his activities in this organization. Otherwise, the boss simply can not avoid problems with the law.

Grounds

Final settlement upon dismissal is madein all cases of termination of the employment contract. But only on the grounds on which the relationship between the employee and his boss ceases, will depend on the amount of money that the person will ultimately receive. According to the norms of article 140 of the Labor Code, the head must pay all the funds due to the citizen on the last day of his work. And in case of impossibility to carry out this procedure at the specified time, it is necessary to do it the next day, when the employee presented a demand for a calculation with him. Otherwise, the management may have great trouble if the person appeals for the protection of violated rights in court.

The employment contract can be terminated asthe desire of the employer, and at the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate the agreement on labor is often mutual. In the latter case, the final settlement under the contract can be carried out not only on the final day of the person's work, but also after this moment.

Types of payments

Regardless of the reasons for the termination of the employment contract, the final calculation is required. Compulsory payments include:

salary of the employee;
compensation for leave that was not used;
severance pay upon termination of the relationship between the parties to the contract under point 2 of part 1 of Art. 81 of the LC RF.

Additional types of financial support include: allowance for dismissal under an agreement between the two parties, as well as other types of material compensation established by the collective agreement.

The order of issue and retention

It is clear that all due moneymust be paid to the employee. At the same time, some of them can sometimes be retained. In a specific case, it is a holiday when the employee is laid off for the rest that he was used for, but the period of work was not fully worked out, and the citizen decided to terminate the relationship with this organization and wrote a statement of resignation.

But there is one more important nuance. The money for the used leave will not be withheld by the employer from the salary of the person upon his dismissal only if his departure from work is carried out due to staff reduction or liquidation of the organization. In this case, the employee will also have the right to severance pay in the amount of the average income for two months, and if he did not get a job, then the third month. The final calculation of the dismissal of a citizen occurs on the last day of his work. And he is paid: salary, compensation for unspent vacation, severance pay, if it is required.

Calculation of vacation

The company, from which the employee is dismissed, inobligatory procedure should pay him compensation for leave, which was not used for the entire period of employment. In the case where the person was not in it for several years, respectively, and the amount of payments is made for all this time. If a citizen terminates labor relations with the organization on his own initiative, and the period of work is not completely completed, then in this case, deductions for the used leave are made from his salary. At the same accounting department will have to calculate the exact number of days or months of work of the person.

The amount of vacation pay for dismissal is calculated as follows:

Take the number of days of annual paidleave, for example 28. After that, is divided by the number of months in the year, i.e. by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
If 2.33 multiplied by 4, it turns out 9.32 unused vacation days. Then this number is multiplied by the daily earnings, for example, 900 rubles. It turns out 8388 rubles. This is the money that the person is entitled to as compensation for unused vacation. With the same amount will be withheld personal income tax - 13%.

The final settlement with the employee should not bearrested by the chief. It must be produced on time, regardless of which of the grounds specified in the Labor Code leaves the citizen.

Counting rules for terminating an employment contract

All employee benefits paid lastshould receive on the final day of his work activity in this enterprise. In the event that the manager did not make the final payment at the specified time, he will incur administrative liability. In this case, the citizen must receive not only compensating payments, but also the salary itself during the work.

For each day of delay in payments headpays a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final payment for the payment of the severance pay is more than the amount of the employee’s threefold earnings, then the personal income tax in the amount of 13% should be paid from this money allowance. The tax is also withheld when paying vacation pay.

Self-care

The final payment for dismissal at will shall be made with the person on the last day of the performance of his job duties, which includes:

salary for all the time of work;
compensation for vacation or for vacation if the person worked without an annual rest for several years in a row.

Here we should note an important fact. If the holiday was used by a citizen, but the period of work was not fully completed, respectively, upon termination of the contract at the request of the latter, the employer has the right to withhold the funds previously paid from his money.

When it is impossible to make deductions for unearned leave

In a number of cases that are stipulated by the legislation, no deduction for leave is discharged. This category includes the following situations:

Elimination of the employer's organization.
Staff reduction
Termination of an employment contract when a citizen cannot fulfill his duties due to a disease.
Appeal to the army.
With the complete loss of the former labor ability.
Restoration in a previous position by a court decision.
Termination of an employment contract upon the occurrence of circumstances that are independent of the parties.

In any of the above cases of dismissalA person’s boss must make a final settlement with him on the last day of his employment and pay all the money required by law. Otherwise, the person has the full right to defend their interests in the prosecutor's office and the judiciary.

Severance pay: its calculation and size

In the situation where the initiator of the terminationlabor relations favored by the employer, the citizen has the right in some cases to receive compensating benefits. It is also called a weekend. At the same time, the size of this payment may be in the amount of two weeks or monthly earnings. The money allowance in the amount of the employee’s salary for two weeks may be in the following cases:

If the state of human health does not allowcontinue his career in the organization. Or when he refuses to move to another position, and the boss has nothing more to offer him.
With the complete loss of labor ability of a citizen.
If the conditions of the employment contract.
When a person is called up for military or alternative service.

In the amount of monthly earnings, the allowance is paid:

upon termination of the employment contract in connection with the reduction;
in case of liquidation of the organization.

Also, a collective agreement can beother circumstances are also established when such an allowance is issued to an employee. However, the payment of the final payment for dismissal, including compensation, must be made on the last day of employment of the person. In addition, when calculating this type of compensation, it is necessary to take into account the payment of taxes, if the amount of the money allowance is three times the salary of the employee. Otherwise, personal income tax is not paid.

Example of final settlement

The employee who completes their laborrelationship with a particular organization, has the right to receive money earned and other compensation, if the grounds for dismissal allow it. Consider the following example.

Worker Ivanov leaves the company forown desire. Naturally, he does not receive in this case the severance pay and the preservation of average earnings for the third month before the moment of employment. But he is entitled to the payment of earned money for all time and compensation for the vacation. The final calculation of the employee in this situation will be made in the form of T-61. This is a note-calculation to be completed upon termination of the employment relationship.

Ivanov wrote a statement in April and resigned 19numbers Accordingly, he should be counted and given remuneration for work from 1 to 18 inclusive. If his average salary is 20,000 / 22 working days (this amount is in April), the amount per day is 909.09 rubles. It is multiplied by the number of days worked in the month of dismissal - 18. As a result, the amount is 16363.22 - Ivanov’s salary for April. In addition, the organization first pays tax on this money, and then the accountants issue the final payment to the citizen.

Since the person leaves in April, and he is only on leave from June, and he did not use him, he is entitled to compensation. The calculation takes place in the following order:

Ivanov worked this year for 3 months and 18 days. But the calculation will go for 4 full. Rounding up to the tenth and hundredth parts is not done, so the amount is calculated from 28 days of vacation / 12 months in a year = 2.33 days. After that, 2.33 * 4 (months worked) = 9.32 days. And then later 9.32 * 909.9 (daily earnings) = 8480.26 (compensation for vacation).

Thus, the final payment is madeof all the amounts assigned to the employee. But in this case it is only a salary and a cash payment for a vacation, because Ivanov is dismissed on his own initiative. If he had been reduced or dismissed due to liquidation, he would have received an severance pay, which is also paid with all monetary funds (on the basis of article 140 of the LC RF).

Arbitrage practice

Currently, many former employeesthey appeal to the court for the protection of their rights, which, they believe, were violated by the head upon dismissal. Especially if the question concerns cash payments that were not timely and in the right amount issued to the employee. In practice, there are even cases in which employers, when settling with a citizen while reducing their staff, made deductions from their income for leave that was previously used. And this eventually led to litigation and complaints.

We give a colorful example from practice. The employee was dismissed from a staffing organization. The chief paid him off completely, but with the payment of money he made deductions for the vacation, which was already used by the citizen in June. In addition, the dismissal procedure for reduction was violated by the employer in that he did not offer available vacancies to the employee. But at the same time he took on free positions of other persons, which is forbidden to do when holding events for dismissal on such grounds. Considering his earned money and finding violations of labor laws, the former employee turned to a judicial authority with a statement about reinstatement and payment of a forced absenteement, which was caused by his boss.

Having considered all the materials of the case, the court came toconcluded: the employer conducted a reduction procedure without complying with the labor code. In addition, he made a completely wrong calculation with the worker. The final payment for dismissal (2016) he simply did not work. He grossly violated the norms of the Labor Code, in connection with which the citizen was reinstated in his position, and the employer paid him moral harm and compensation for the leave he had previously illegally retained. That is why managers in the calculation of employees need to be especially careful and not to allow violations on their part, so as not to prove their case in the judicial bodies.