Repair Design Furniture

What payments are due to the employee in case of staff reduction? What benefits are due at the birth of a child

On the occasion of the birth of a child, federal legislation in the field of social support for families with children provides several types of state social payments to young mothers. In 2017, both lump-sum benefits (,) and (immediately from the moment of birth of the child) will continue to be provided:

  • in the same size, established at the beginning of 2015 - until February 1;
  • in enlarged size after the indexation of the amount of payments to the actual last year's inflation (5.4% according to Rosstat).

The expectant mother should take care of benefits in advance, the appointment and accrual of which is made in (as well as immediately after childbirth and during the period of caring for a newborn).

One-time allowance at the birth of a child

It is paid regardless of whether a woman is working, unemployed or registered with the employment service as unemployed. The amount of the lump-sum payment for the birth of a child from February 1, 2017 will increase and amount to RUB 16350.33.

Required documents for a one-time payment:

  • certificate of the birth of a child from the registry office in the form F24 (issued at the time of registration of the child);
  • parents' passports and their copies;
  • birth certificate of the child and a copy of the document;
  • second parent that this type of benefit previously not appointed and not paid.

Child care allowance

After giving a woman a lump-sum payment at the birth of a child, she is entitled to receive benefits until the child reaches the age of one and a half years. Non-working mothers can have it directly from the month of birth of the child in a fixed minimum size RUB 3065.69 on the first and RUB 6131.37 in 2017 - for the second and subsequent children.

For those who work, the monthly allowance up to 1.5 years is calculated in the accounting department of the organization where the woman worked before maternity leave. At the same time, a new rule has been introduced since 2011 - calendar days that fall on for the following periods:

  • temporary disability;
  • Leave for childcare and maternity leave;
  • Exemption from work with the preservation of wages, if insurance premiums were not accrued on him.

When calculating the amount of child care allowance average earnings divided by the number of calendar days in two years(730 or 731 days if one of the years falls on a leap year).

When assigning minimum social payments for a newborn child in a fixed amount, their increased amounts are set for the area in relation to which regional wage coefficients are applied.

The calculation is as follows:

  • If the woman has worked, the benefit will be paid monthly at the rate of 40 per cent of the average earnings (per month) for the previous two full calendar years. The amount received must not be less than RUB 3065.69 for the first child and RUB 6131.37- for the second and subsequent children. The accrual and payment of benefits is carried out at the cash desk of the enterprise where the young mother worked, on the day the salary is paid.

    At the same time, taking into account the established maximum amount of earnings, from which contributions are made to the Social Insurance Fund (670,000 rubles in 2015, 718,000 in 2016), the amount of payments in 2017 cannot be more than RUB 23089.03 per month.

  • If a woman did not work before maternity leave, then she is also entitled to a monthly allowance.
  • If a woman is on parental leave and is about to go on leave, she is entitled to monthly childcare payments in the form of benefits for the first and second (or subsequent) child. Previously, a woman had the opportunity to choose one of the payments provided - for the care of the first or second child (that is, having larger size).

    The maximum amount of such a "double" benefit cannot exceed 100 percent of the applicant's average earnings for the last two full calendar years, but cannot be less than the combined minimum amount.

Documents for applying for child benefits

Documents for receiving child care allowance:

  • Passports of parents and their copies;
  • Birth (adoption) certificate of the child and its copy;
  • Employment books and their copies;
  • Birth (adoption) certificates of previous children and their copies;
  • Certificate from the state employment service on non-payment of unemployment benefits (for mother);
  • Decision on the establishment of guardianship over the child and its copy;
  • Certificate from the place of work (study, service) of the other parent that he does not receive this type of allowance;
  • A photocopy of the personal account number (passbook) in the Sberbank of the Russian Federation;
  • Certificate from the place of residence on the composition of the family (on the joint residence of the child with parents or guardian);

Information about documents for all benefits on the page.

Maternal capital

The right to receive maternity capital is granted once at the birth of a second or subsequent child in the family. If you did not use the right to receive it if you have two children, you can get it for the third and subsequent children.

In addition to the mother of the child, this state social payment can be received by a man if he is the sole adopter of the second, third child or subsequent children, and the court decision on adoption entered into force from January 1, 2007 to December 31, 2018 (the program was extended for 2 years).

The amount of maternity capital in 2017 due to the non-annual indexation is still RUB 453,026 The payment is made from the budget of the Pension Fund (PFR) in full or in parts in a non-cash form at the request of the holder of a state-approved certificate.

According to the law of December 29, 2006 No. 256-FZ "On additional measures of state support for families with children" maternity capital funds can be used for the following purposes:

  • by non-cash transfer of these funds for the purchase of housing in the territory of the Russian Federation;
  • Getting an education by a child (children). Family capital can be directed to the education of any of the children in the family (and not just the one whose birth gave the right to maternity capital). Parents have the opportunity to pay for the education of their child in any Russian educational (mandatory accredited) institution using maternity capital.
  • Compensation for the purchase of goods and services for the social adaptation of disabled children.
  • Formation of the funded part of the mother's labor pension.

In 2016, as an anti-crisis measure, another one-time payment from maternity capital was provided in the amount that parents can spend at their discretion. The possibility of such a measure

Many citizens are paid compensation payments - in order to reimburse the costs incurred due to the conditions associated with their labor activity. Their size is determined by the employment contract and Russian legislation. Social benefits are paid to citizens who find themselves in a difficult life situation and need support. They are allocated from the state budget, appointed by by-laws or decrees of the President of Russia and controlled federal service compensation payments.

What are compensation payments

According to the definition, compensatory payments are a system of monetary accruals that is aimed at supporting citizens. This may be a certain circle of people who need help:

  • young mothers;
  • disabled people;
  • victims of man-made disasters;
  • workers and residents of the Far North and other categories.

Employees of enterprises receive compensatory surcharges from the employer if:

  1. their working conditions change - moving, working outside the normal hours;
  2. they are subject to increased requirements - the combination of several positions, work in difficult conditions.

Types of compensation

There is a classification of payments according to the nature of the frequency: one-time, annual and once a month. Recipients of compensation from the state can be:

  • victims of man-made disasters (Chernobyl NPP, MPO Mayak);
  • caring for the disabled;
  • mothers / other relatives raising children under 3 years of age;
  • students who went on academic leave;
  • non-working wives of military personnel;
  • family members of fallen soldiers;
  • inhabitants of the Far North.

Compensation under the labor code

Please note: all compensation payments are made from the budget of the employer. Labor legislation describes a system of payments to employees whose employment has changed at the request or fault of the employer. Regarding compensation payments:

  • assignment to work in another region;
  • business trips;
  • obtaining education on a working profile;
  • termination of the employment contract for reasons beyond the control of the employee;
  • appointment of an employee to public and state works;
  • failure to provide timely work book at the time of dismissal.

Social security payments

The legislation determines that the social security system is responsible for compensation:

  1. Child care is given to a family member (wife, husband, guardian) who raise children up to 3 years of age.
  2. Persons who are forced to care for disabled family members.
  3. Victims of industrial accidents.
  4. Servicemen and family members of those killed in action.
  5. Forced migrants (one-time for moving and monthly allowance).
  6. Disabled people (compensation in exchange for the cost of treatment, in case of refusal of the car).
  7. Residents of the Far North (compensation for travel to places of rest and payment at the time of moving to the European part of the Russian Federation).

Compensatory and incentive payments to public sector employees

Employees of state institutions receive additional compensatory allowances:

  • when working on harmful production or in hazardous production conditions;
  • when an employee is invited to combine several positions;
  • overtime, after hours, weekends and holidays;
  • for an increase in the amount of work prescribed in the state contract;
  • when dealing with state secrets.

Incentive payments are made if a government employee provides high quality work, the work is performed overtime, or the employee's activity results in significant savings. The amount of incentive payments and the procedure for their calculation is consistent with the trade union organization. Also, allowances are accrued for continuous successful experience and continuous improvement of qualification categories.

When moving to another area

If an organization sends employees to work in another region or city, it is reimbursed for all costs associated with moving or settling in a new workplace. This is regulated by Art. 169 of the Labor Code of the Russian Federation. When sending an employee to a new place, the employer must understand that he pays for the relocation not only of the employee, but also of family members. The procedure for compensation is established by the employment contract. Agreed:

  • ticketing;
  • type and cost of service housing.

Reimbursement of expenses related to a business trip

When sending an employee on a business trip related to work, the employer compensates for the cost of transport services, per diems. He is obliged to provide a hotel room or a service apartment for the duration of his stay at the place of business trip. In the legislation, the payment of compensation for travel expenses is clarified by Article 168 of the Labor Code.

Compensation in the performance of state or public duties

Article 170 of the Labor Code of the Russian Federation states that an institution is obliged to retain a place, wages or pay compensation to an employee if he work time sent to perform public assignments and duties. This:

  • work in self-government bodies and in elected public positions;
  • activities in trade union bodies;
  • participation in the commission on labor disputes;
  • released from work to work in the public service (juries or people's assessors);
  • performance of military duties;
  • work as rescuers, consultants and specialists in emergency situations.

Payments to students on academic leave

There are situations when students are forced to go on study academic leave for medical reasons or due to circumstances (birth of a child, conscription into the army, serious illness or life situation). Although a scholarship is not awarded during academic leave, the state has provided a monthly compensation of 50 rubles (Government Decree No. 1206 of 03.11.1994).

Compensation for unused vacation

The Labor Law states that every employee must be granted annual paid leave. For a variety of reasons, an employee may refuse to use leave and receive compensation for unused vacation which is regulated by Art. 140 TK Russian Federation. The same applies to budgetary organizations.

Payments upon dismissal due to liquidation

During the liquidation procedure of an enterprise, all employees are dismissed, not excluding those who are this moment is on sick leave or parental leave. At the same time, the employer provides employees with the following types of compensation payments

  • payment for the period when the employee performed his duties (for the month of dismissal);
  • compensation for unused, primary and secondary vacation period;
  • payments for early termination of the contract;
  • severance pay.

Who is eligible for Social Security compensation payments

There are a number of persons who are paid compensation by the state - the so-called social form of payments. These include:

  • people working and living in the Far North;
  • university students who are on forced academic leave;
  • persons who have to take care of a disabled family member and therefore do not go to work;
  • citizens who lost their health due to man-made disasters (liquidators of the Chernobyl nuclear power plant living on the territory of NPO Mayak).

Compensation in the social security system

In some cases, the state assumes the obligation to financially support certain circles of the population by paying them monthly, annual or one-time compensation payments. They are essentially similar to social benefits, but not identical to them. Benefit payments are much higher, and their regulatory framework is federal law. Social compensations are approved by acts and orders of the Government of the Russian Federation. The essence of compensation is compensation for harm caused in connection with:

  • natural phenomena;
  • catastrophes;
  • difficult life situations.

Payments for children

The most common payment for children is allocated to women or men who are at home caring for a child until they reach 3 years of age, which is prescribed in Decree of the Government of the Russian Federation No. 1110 of May 30, 1994. The payment is 50 rubles. It is noteworthy that since that moment the amount of compensation has never been indexed. Compensation is paid either by the employer of the parent (or other person), or by the state, if the citizen receiving the allowance does not officially work anywhere.

Caring for the disabled

When a family has a disabled person of the first group, or a person over 80 years old who needs outside care, compensation is due to a family member who takes on the responsibility for daily maintenance, and therefore is physically unable to go to work. The amount of the payment is 1200 rubles, the parents of a disabled child receive 5500 rubles. every month. Such a compensation payment is provided for each disabled family member (disabled person or elderly person).

Payments to pensioners in 2019

At the end of last year, a bill was passed in which the annual inflation indexation will be replaced by a lump sum payment of 5,000 rubles. This is due to the problematic state of the Russian economy against the background of the general economic crisis. The total budget of compensatory funds will amount to 221.7 billion rubles. This will affect pensioners by age, and those who are entitled to a pension for the loss of a breadwinner, disability, insured events, state security. The exception will be pensioners who do not permanently reside in the Russian Federation.

Compensation for non-working able-bodied persons

Able-bodied persons who cannot go to work because they serve and care for disabled family members (elderly, disabled) have the full right to a payment every month in the amount of 1200 rubles. (Decree of the Government of Russia No. 343 of 04.06.2007). Those who are recipients of unemployment benefits are not entitled to this benefit. Compensation will not be paid upon return to work.

Compensation for forced migrants

Law of the Russian Federation No. 4530-I of February 19, 1993 defines financial assistance to persons who were forced to leave their homes due to certain reasons (war, disasters, hostile environment). Persons who have received the official status of a forced migrant are entitled to the following compensations:

  • a one-time cash benefit;
  • compensation for the purchase of tickets and transportation of property;
  • provision of temporary housing

Rosgosstrakh compensation payments

Now there is an opportunity to receive compensation under the contracts of child or life insurance concluded in the pre-perestroika period. After the collapse of the USSR, these insurances began to be considered invalid, but now you can provide the necessary paper evidence and receive compensation in multiples - it depends on the balance under the contract before January 1, 1992.

Persons born before 1945 receive a payment in the amount of three times the balance of the deposit, after 1945 - twice. The heirs of the insured person can receive compensation. The following documents are required for the application:

  • a copy of significant pages of the passport (2, 3, 5, 18-19);
  • insurance certificate or certificate from work, from where contributions were accrued.

Video about the amount of compensation payments to certain categories of citizens

Many workers face a situation in which you can be laid off, especially now, when the economic situation in the country is somewhat unstable. From the moment an employee is announced that he will be laid off, he has a lot of questions besides where to look for a new job: are there any payments? If yes, in what size? What if I am a pensioner or a pregnant woman? What is the procedure for dismissal?

Headcount optimization

To begin with, it is necessary to understand the main theoretical issues that are affected by the reduction procedure.

Understand the difference between downsizing and downsizing. So, the number of employees is the entire payroll of employees of a particular enterprise. If we are talking on the reduction of the number, then the number of employees in a certain position decreases. For example, it is necessary that there are two engineers in the enterprise instead of the current ten.

It is customary to refer to the staff of employees all employees of the managerial and administrative level at a particular enterprise. When reducing staff, the same positions or employees of the entire reduced unit should be excluded from the staffing table. When it comes to reducing a certain staff unit, then not one employee quits, but everyone who staffing perform work in a particular position.

Legislative grounds

If the enterprise raised the question of the need to reduce the number or staff of employees, then on the basis of paragraph 2 of paragraph 1 of part 81 of the Labor Code of the Russian Federation, this is the determining factor for the early termination of the employment contract with specific employees.

To start the dismissal procedure on this basis, you need to make sure that all actions are carried out within the framework of the law, i.e. the employer is obliged to refer to the fact that the company really needs to make a reduction.

In addition, in accordance with Article 179 of the Labor Code of the Russian Federation, it is necessary to observe the right of some employees (for example, a pregnant woman and those who have higher qualifications) and the reduction order. It is imperative that the employee who is notified of the upcoming reduction should be provided with alternative vacancies (if any at the enterprise) taking into account his abilities, qualifications and health status.

In accordance with the by the decision of the Constitutional Court of the Russian Federation, dated December 18, 2007 for serial number 867, no employer is required to provide any justification for his decision that he needs to make a reduction. He independently makes decisions that he considers economically beneficial for his enterprise. Third-party organizations, primarily the court when deciding on the complaint of a dismissed employee, cannot decide whether it was necessary to reduce staff. For example, the court is authorized only to resolve the situation on the legality of the dismissal procedure. In practice, there are often cases when in court the employer still has to argue his decision and refer to certain documentation of the organization.

Employee redundancy payments

In accordance with the current legislation in the field of labor, the employee must be notified of the upcoming reduction at least two months before the day when his actual dismissal occurs. A special order is issued about this, which is announced to the employee against signature indicating the date of familiarization.

In the event that the employee to be reduced has read the document, but categorically refuses to sign under it, a special document must be drawn up that reflects this fact.

During the time from acquaintance to dismissal, the employee should be offered other vacant positions in accordance with his skills and abilities. If he refuses the proposed options, then after two months labor contract is terminated. The next step after the termination is the final settlement with the employee.

severance pay

Severance pay, as well as other payments, must be transferred to the employee on his last working day. The same time is set for the transfer of the work book.

What is severance pay? This is the payment of a certain amount of money to a dismissed employee from an enterprise that optimizes the number of employees through a reduction procedure.

Severance pay includes the amount of average earnings per month, taking into account additional deductions.

Also, the employee is entitled to similar amounts for the next two months after the dismissal until the moment of employment (the calculation is made taking into account the amount of the severance pay). In exceptional cases, the employee will be paid for the next three months after the dismissal (within 2 weeks from the date of official dismissal, the employee registered at the labor exchange).

Amounts due to the employee as a severance pay, on the basis of paragraph 3 of paragraph 217 of the Labor Code of the Russian Federation are not taxed, except for the case when the amount of payments exceeds 3-month average earnings.

The calculation of the average earnings due for payments is made on the basis of Article 139 of the Labor Code of the Russian Federation, as well as the Decree of the Government of the Russian Federation dated December 24, 2007, serial number 922. For billing period 12 calendar months preceding the day of dismissal are accepted. When the average amount is displayed, the entire earnings of a person are taken into account based on how much was actually accrued to him.

In the amount of average earnings must be taken into account:

  1. Premium and bonus payments, remuneration. No more than one type of additional remuneration for one month during the calculated period is taken into account. If there are more bonus amounts, then you can take them into account in the month where they were not;
  2. Remuneration at the end of the year, in connection with the length of service, length of service, etc.;
  3. Other payments included in the amount of monthly earnings.

The main rule of action to withdraw the amount of average earnings: it should not be lower than the subsistence minimum threshold established in the country on the day of dismissal.

If the employee to be laid off has not worked for 12 months at this enterprise, then the entire period of working off must be taken into account when calculating the amount. If the operating time was not even one month, then for the calculation it is necessary to take the amount of it tariff rate or official salary.

The following periods are not taken into account in the calculation of the average monthly earnings:

  1. when the employee did not receive the entire amount worked out, but only the average wage of his labor (such periods cannot include the time when a woman, in accordance with the Labor Code of the Russian Federation, can leave workplace for feeding a child);
  2. time sick leave, as well as social leave provided in connection with the state of pregnancy and childbirth;
  3. when the employee was not at the workplace due to circumstances beyond his control;
  4. when the strike took place (the employee did not participate, but could not work);
  5. additional time provided to a person for the care of a disabled child;
  6. time when the employee for some other reason was not at his workplace.

Earnings include all payments from the employer, including bonuses, in-kind products, and other payments.

Compensation

Severance pay is not the only amount that a person will receive upon dismissal. So, he is entitled to some additional compensation.

For example, if an employee notified according to the rules expresses a desire to leave the enterprise ahead of schedule, then he informs the employer about this, and he, in turn, must calculate an additional amount in the form of compensation for the time that he did not use after notification. Those. if the dismissed employee, after notification, worked 5 days (instead of 2 months) and expressed a desire to be dismissed earlier, he must receive additional compensation in the amount of average earnings for the time not worked before the end of the notification period in the event that the employer agrees to release him in advance. Also, be sure to make sure that you are paid earnings for the time worked at the company, as well as unused vacation (if it really was not used).

Second and third month

If you are on a redundant or redundant layoff, then know that you have the right to keep your average earnings for two consecutive months after the day you were officially fired. This rule is valid until the moment of official employment, but no more than two months after dismissal. Thus, the unemployed person has some guarantees provided for him by the state, in order to provide him with a certain amount of money until he gets a new job.

If an employee applied for employment at the Employment Center within two weeks after the dismissal, then he can count on one more month of subsidies from the former employer (in case he did not find a job).

The decision to extend the term is made by the Employment Center, and the payment is made at the expense of the former employer. This kind of additional benefit is maintained until the person officially finds a job (during these 2-3 months). As soon as a citizen finds a new job, payments stop. If a person started a new job in the middle of the month, the previous employer only compensates for unemployed time.

Pensioners

For persons who have reached retirement age and have been laid off, the Labor Code in 2019 does not provide for any special features for payments.

So, a retired pensioner can count on:

  1. The severance pay, which is equal to the average earnings for the month. If the local regulatory act of the employer provides for a slightly larger amount, then the pensioner should receive exactly this amount.
  2. Compensation of average earnings for two (three) months while the search is in progress new work.

We remind you that reaching retirement age is not the main criterion for dismissing just such employees in the first place.

By law, they have exactly the same rights to further work or benefits in the event of a reduction as other employees. In addition, persons who have reached the age of pension have higher qualifications and productivity, which, on the contrary, can be attributed to positive moment against the reduction of such an employee.

How to get a?

Registration

Based on current legislation, all settlements with the employee regarding wages for hours worked and severance pay must be processed and made on the last day of work of the employee who fell under the downsizing. At the same time, before that day, he must submit a bypass sheet drawn up according to the rules with information that he has no debts to the enterprise.

In order to receive the amounts due in the next two (three) calendar months after the dismissal, at the end of the month during which the dismissed employee did not find a new job, contact the former employer for settlement.

In this case, the employee must confirm his words with documents (provide a certificate from the Employment Center, demonstrate work book). Only after that, the employee of the settlement department can proceed with the processing of payments. If such documents are not provided, then no compensation is provided.

Where are they paid?

All payments due to an employee who has fallen under the reduction are paid by the employer at the place of the employee's previous job.

So, if it is necessary to compensate for the time spent looking for a new job within two calendar months after the dismissal, then it is necessary to apply with the relevant documents to the department dealing with payments at the previous place of work, from where the person was dismissed.

If it is necessary to make payments for the third month, then you need to contact the same employer, but you should have a certificate from the Employment Center with you. In the modern world, it is very important to know your rights, especially if they affect the sphere of labor relations, as employers often take advantage of the illiteracy of their employees. If you are laid off and do not know what to do and how to go through this procedure, then contact a competent lawyer who will help you and tell you what to look for when making a layoff, as well as indicate what payments and rewards you can expect.

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

What is a calculation

The everyday concept of "calculation upon dismissal" hides behind itself a large number of different payments that the organization must make if the employment contract with the employee is terminated. The composition of such payments may vary depending on the reason for leaving. It always includes:

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

Other components, such as severance pay, depend on the reason for dismissal (staff reduction, liquidation of the organization, agreement of the parties).

It should be noted that if upon termination labor contract before the end of the calendar year, a person has already used vacation for this period, then the accounting department has the right to withhold from him the funds paid earlier for non-vacation days of vacation. In this case, the wages due are reduced by the corresponding amount, but not more than 20% (Part 1, Article 138 of the Labor Code of the Russian Federation). If there is more money to be returned, then the resigned person can return them voluntarily (to the cashier or to the account), or they can be recovered in court.

When is the settlement due upon dismissal?

Article 140 of the Labor Code of the Russian Federation determines that the employer is obliged to resolve all financial issues with the employee on his last working day. If a person did not work on the day of dismissal, then the question of when they should give a calculation upon dismissal is decided by mutual agreement of the parties. Moreover, after the dismissed employee makes a demand to pay all the amounts due to him, the management of the organization must ensure the transfer of funds no later than the next day after that.

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

If an employee has a day off

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

If the administration has a day off

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

When to pay taxes when an employee leaves

All payments made as part of the calculation:

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

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

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

Liability for delay

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

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

In addition, in some cases, criminal liability of officials is provided.

In a crisis, businesses are looking for various ways optimization of activities.

In few places the administration thinks about the intensification of production processes, introduces new technologies in work. It is much easier to reduce costs by reducing people.

The reduction is carried out in strict accordance with the Labor Code of the Russian Federation, and in this case, the employee is entitled to a number of payments.

Management often tries to take advantage of the citizen's ignorance and save on severance payments. How to get what is due, to resist arbitrariness, we will consider below.

What is staff reduction, what articles of the Labor Code regulate it

The essence of the reduction is to reduce the number of employees / employees of the enterprise.

The process is underway according to three schemes:

legal relations modern enterprise between employees and the employer are arranged in a contractual manner. Legally, the reduction implies the termination of the employment contract / agreement initiated by the management of the enterprise - paragraph 2 of article 81 of the Labor Code of the Russian Federation. Also, all aspects of optimizing the staff are provided for by Articles 178-180, related provisions of the law.

Reasons for this procedure

The loss of a job often results in litigation between the parties. The claims of the dismissed people also concern unjustified dismissal.

In this regard, the Constitutional Court of the Russian Federation issued a ruling dated December 18, 2007, which freed employers to justify the expediency of reductions. Any employer is free to decide at its own discretion to reduce the number of workers, if it considers such a step economically justified.

Not regulated, but often occurring in practice, grounds for reduction staff/numbers serve:

  • changes in the organizational and legal structure of the organization;
  • deterioration of the economic situation of the enterprise;
  • changes in the standards of the employer to the professional qualifications of workers.

When considering claims, the courts decide on the legality of the procedure and procedure for awarding payments, without making judgments about the need for optimization.

However, in exceptional cases, the employer is forced to justify his decision with documentary evidence. For example, in confirmation of the reality of the reduction in the reorganized enterprise, the court may request a new staffing table.

The loss of a job entails an inevitable deterioration in the financial situation. That's why the law introduced restrictions to apply such a step to socially vulnerable workers.

Employer has no right to cut:

  1. raising children up to 14 years of age. If, however, a single mother can continue to work until the dependent reaches the age of majority.
  2. If a parent is deprived of the rights to raise, the person replacing her, a single father, falls under the protection of the law.
  3. All women raising children under the age of three.
  4. The sole breadwinner in a family with a disabled child under 18 years of age.
  5. Women in .
  6. Workers who have received an industrial injury and mutilation at this enterprise.
  7. Disabled due to military trauma.
  8. Employees who are on vacation or in treatment for temporary disability.

If large-scale optimization is planned, when there are several applicants for the positions to be left, Article 179 of the Labor Code on the preferential procedure for maintaining jobs comes into force.

Priority receive:

  1. High performance workers.
  2. Professionals of the highest category.

If the employees are of equal value, then they are considered family and social status. The advantage is guaranteed:

  • family employees with two or more dependents;
  • persons - the only able-bodied in the family;
  • employees who have received occupational diseases during the period of work;
  • undergoing qualification retraining in the direction of the employer without interrupting the production process.

When reducing personnel to 18 years of age, the employer is required to obtain permission from the state labor inspectorate and guardianship authorities (Article 161 of the Labor Code).

Workers' rights

The law does not allow layoffs without warning. The employer is obliged to warn candidates about an unpleasant event 2 months in advance in writing.

Starting from 2016, in the notice to the employer suggests ways to avoid contraction: for example, work on a reduced schedule. For seasonal workers, labor legislation provides for a different notice period - 7 days (Article 296 of the Labor Code).

At the same time, at least formally, the person being reduced should have a choice: the employer offers employees alternative employment options (Article 180 of the Labor Code). At the same time, the vacancy must correspond to the qualifications of the employee, but the level of payment may be lower.

If mass optimization is expected, the administration of the enterprise should notify the employment service, and if there is a trade union association, coordinate all aspects of optimization with representatives of labor interests.

List of payments

The Labor Code established a number of payments for laid-off workers.

Dismissed citizen laid:

  1. Salary for the last month or proportional to the period worked before dismissal (Article 140 of the Labor Code);
  2. Compensation for unused vacation;
  3. Severance pay in the amount of average monthly earnings;
  4. Financial support within two months from the date of dismissal in the amount of average earnings.

Important register with the employment office no later than 14 days after the “parting” with the enterprise, since, according to the decision of the Center for Social Protection, the payment period “according to the average” can be extended by another month if the social service could not find a job for an unemployed person in two weeks.

The labor exchange will extend the payment for forced rest, even if a person is late with registration. However, the reasons must be force majeure. Usually - illness or caring for a seriously ill family member.

But if the specialist finds a new job before the expiration of the 2-month period, the payment will go according to the actual non-working period.

The procedure for calculating severance pay

Article 139 of the Labor Code and government decree 922 of December 2007 regulate the procedure for calculating payments.

According to their norms, the period for calculating the "average" is taken as 12 months preceding the date of reduction.

The calculation includes:

  1. Cash rewards, bonuses, bonus payments. In one month, only one of the total amount of additional payments is taken into account. But there is nothing illegal if unaccounted bonuses are included in the months without surcharges.
  2. Bonuses for length of service, length of service, qualifications, bonus based on the results of work for the year (13th salary);
  3. Other payments included in the monthly salary.

It is worth remembering that the earnings ratio used for severance payments should not be lower than the federal one on the date of dismissal.

In calculation not included:

  1. Temporary disability due to illness, being on social leave - for example, a decree;
  2. When the employee was absent from work for independent reasons: business trips, internships, training during working hours;
  3. Strikes and forced downtime of the enterprise, when the employee was unable to work;
  4. Time officially provided by the employer for breastfeeding or caring for a disabled child.

When a person who has been laid off has worked for the company for less than a year, the full period of work is taken into account. If you had a chance to work for a very short time, less than a month, the severance pay is calculated based on the tariff rate, salary according to the position, and other payment standards established by the position.

Early layoff at the initiative of the employee

The legislator provides the possibility of early termination of the contract in connection with the upcoming reduction. It is carried out only with the written consent of the candidate for reduction.

Benefits of this step:

  • there is a significant margin of time for advanced training, mastering a new profession and finding a job;
  • a person receives an additional allowance-compensation in addition to standard payments.

Example. Accrual is based on average earnings in proportion to the time remaining until dismissal. Suppose a person receives a warning about staff changes planned at the enterprise in 60 days. After thinking about it for a week, the employee submits an application for early reduction. Compensation will be credited for 53 days not worked.

Holiday compensation

Order compensation for unused vacation defined by article 127 of the Labor Code. The amount of the payment depends on the duration of the planned vacation. In this case, compensation for the time spent on vacation is not charged. For example, a person before the reduction of part of the time "walked", dividing the vacation period into two parts. Here he will be paid only the remaining time.

According to Article 81 of the Labor Code, if the employee who has been reduced has worked for more than 5 months in the current year, vacation pay is calculated in full. In other cases, compensation will be calculated according to the hours worked after the fact.

Order of registration and receipt

By by and large accrual of “compensation” is the concern of the enterprise. In particular, the "cadres" prepare the documentary basis, the accounting department calculates everything due.

One-time payments are transferred on the last day of employment.

The severance pay is calculated by the former employer at the end of the billing period of the first, second and third months of accounting in the CZN. You will need to provide a work book without another employment record.

For information on what payments are due to employees when laying off staff, see the following video: