Reduction payments. What payments are due to an employee when reducing staff

You work for yourself, you work, and then again - the boss announces a staff reduction. Unfortunately, many have faced such a situation.

Many questions immediately arise that require clarification. For example, what should be the payments to the employee in case of layoff? What is the legal correct way to fire an employee? Is it possible to lay off pensioners, pregnant women?

Your position is no longer needed

One of the first questions that arise when an employee is laid off is: "What payments am I entitled to?" A similar situation occurs both in large companies, and in small ones. According to the law, the reduction must be announced at least two months in advance.

The employee must sign that he was notified on time. If the employee refuses to sign, then a special act is drawn up. If this rule is not observed, then the person can be reinstated in office. As soon as signatures are received, the company is obliged to offer new vacancies that correspond to the specialty of the employee.

When the two-month period comes to an end, the employment contract is terminated and payments to the employee are made in case of redundancy. He is given an allowance in the form of an average salary. It remains for the period of employment (but not more than two months).

Reduction of an employee. Payouts. Labor Code

This topic is regulated by Article 178 Labor Code RF. What she says:

An employee who has been laid off is paid an allowance. Its amount is equal to the average monthly earnings.
On the day of dismissal, the company is obliged to pay the entire salary debt to the employee. And also compensation for unrealized vacation.
For sixty days after the layoff, the person is paid an average monthly income.
If he applied to the employment service no later than two weeks from the date of dismissal, but did not find the necessary vacancy, then by the decision of this body, the payment of compensation for the reduction of the employee is extended for another month.
The money must be issued on time, otherwise the dismissed person may challenge his rights in court.

More about amounts

So, what are the payments to the employee when the staff is cut? Firstly, this is financing in the form of an average monthly income. It is paid up to 60 days. Secondly, the allowance, which is issued immediately at the time of dismissal.

Thirdly, the manager is obliged to compensate all wage arrears, as well as unused vacation. Fourth, in special cases, an employee can be credited with a two-week average income. This applies to the moments when he does not agree to transfer to another service in the cases considered in the legislation. Also, payments to an employee in case of redundancy are made in connection with:

calling him into the army;
with the reinstatement of the person who previously held this position (withdrawal from the decree or appeal through the court);
with the refusal to move to another area;
with the recognition of him as incapable of work;
with refusal to work due to changes in the terms of the contract.

Here you need to remember that personal income tax is not withheld from the mandatory amounts. The company is obliged to pay monetary compensation both in the event of the liquidation of the company and in case of violations in the drawing up of an employment contract (if they were not committed through the fault of the employee).

Collective and individual agreements keep payments when the employee is laid off. The timing of the issuance of all due money is limited to the last day on which the employee is still listed in the organization. If there was a delay in payments, then for every day they accrue interest at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Law violation

The fact of illegal dismissal is often found in Everyday life... The employer wants to save his money and can play on ignorance of labor laws. Anyone who was dismissed after collecting evidence of a violation of his rights can always file a claim with the court. The deadline for submission is thirty calendar days from the date of receipt of a copy of the order of dismissal or issuance of a work book. Good reasons for being late in contacting you may increase the time it takes to accept a claim. Also, the reason for filing a lawsuit is the refusal to pay the percentage of delay due to the worker's compensation.

Conditions for "correct" contraction

If the manager decided to reduce the staff, then a number of rules must be followed:

The actual layoff of workers. V staffing table the organization is brought in the fact of dismissal. An order is also issued to approve the new schedule.
Under Article 179 of the Labor Code, it is necessary to provide in writing a number of other vacancies corresponding to the qualifications of the employee.
Under article 180 of the Labor Code, the boss must notify the employee no later than two months before dismissal. The employee needs to sign that he was warned on time. Also, the manager approves the plan for communicating information about the reduction. In this case, a newspaper, a bulletin board, a meeting can be used.
The dismissal should be considered by a selective trade union body. It includes a lawyer, HR director, and a representative of the trade union committee. An order is also issued on the creation of the commission.
According to the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 of March 17, 2004, the head of the organization is responsible for confirming the legality of the dismissal and observing its order.

Who shouldn't be fired

Based on Article 261 of the Labor Code, a pregnant woman cannot be reduced. In the case of her work on fixed-term contract the enterprise is obliged to renew the agreement after this period. A woman will only need a medical certificate confirming her position.

But it can be reduced in the case when it was registered in the organization during the absence of the previous employee, and there is no possibility of transfer to another vacancy. Also, women who have children under three years of age, and single mothers with a child under 14 or a disabled child under 18 are not subject to dismissal.

There is one caveat in the field of education. As for the reduction of teaching staff in educational institutions, this action is possible only after the end of the school year.

Useful subtleties

The calculation of payments in case of redundancy of an employee who is a part-time worker is not performed. The reason for this lies in the existence of a primary place of business.
A laid-off worker is eligible for early retirement benefits. Moreover, he needs to issue it no earlier than two years before the legal date.
If an employee has worked in the organization for less than six months, then compensation payments are still made for the unused vacation when the employee is laid off.
Severance payments are not subject to the unified social tax, pension contributions, personal income tax. As well as insurance premiums to the FSS. Compensation for unrealized vacation days is subject to personal income tax, but not UST.
If payments to the employee during the reduction are made not at the expense of budgetary funds, then they are taken into account in the composition of expenses going to salaries. Thus, the income tax is reduced (clause 9, article 255 of the Tax Code of the Russian Federation).
The employer can fire an employee without warning, while all payments must be preserved. An agreement of this kind, however, like all others, must be drawn up in writing. If the worker and the head of the organization have not come to an agreement, then the reduction should take place on a common basis.

Reduction of an employee. What payments are accrued? Calculation example

Let us give next example... The employee began his career on 09/01/07 and was laid off on 04/23/09 (received a notification from his superiors). He quit on 24.06.09. For 12 months, the salary amounted to 126 thousand rubles. Start labor activity in the new organization - 09/05/09. Let's calculate average earnings, the amount of the allowance and compensation for unrealized leave.

So, what is the procedure for payments when an employee is laid off?

First, let's calculate the benefits owed. To do this, we divide the entire salary by 12 months and by the number of working days. We get an average earnings per day - 357.14 rubles. We multiply this figure by thirty calendar days and get 10714.2 rubles.

Secondly, we will calculate the amount that will be paid over several months. Since the employee in the first of them did not get a job on new job, then the size of the severance pay goes towards the retained average income. In this case, the obligatory payment of average earnings is carried out during the second month. The amount of the allowance will be 11,071.34 rubles (average daily earnings are multiplied by 31 calendar days). For the third month, there will be no payments, since the employee got a job in a new organization.

Thirdly, we will calculate the allowance for unused vacation. Based on the fact that the employee worked for ten months, the compensation will be paid in 23.33 days. We multiply 28 vacation days by the number of months worked (10) and divide by their number in a year (12). Multiplying the resulting figure by the average daily earnings, we get the entire amount of payments - 8,332.08 rubles.

Early dismissal of an employee

Article 180 of the Labor Code says that employees of organizations are notified of the reduction two months before it. In the same article there is a clause in which it is written that the boss, in agreement with the subordinate, can liquidate the employment contract without waiting for the announced date. All payments for the early layoff of an employee are retained. But he will lose compensation if the basis for termination of the contract is a notice of dismissal by on their own... Thus, in order for an early reduction with all legal payments to occur, the following must be done:

The manager draws up an offer to the employee to cancel the employment contract before the official termination date.
The employee writes a written consent to this offer.

Compensation payments for redundancy of an employee are not made if the application states “I ask you to dismiss me of my own free will”. Or there is a letter from the new leader asking for a transfer to another organization. If the application states “I am asking to be dismissed due to the reduction of my position before the expiration of the term”, then the employer's consent will be required.

Going to court

Since it is beneficial for the employer to fire an employee of his own free will, the latter may be subject to psychological pressure. And this is a reason for going to court. Compulsion to write a statement will need to be proven. When considering a labor dispute, the court draws attention to the following points:

What are the reasons for writing the application - the employee's own desire or coercion.
What are the circumstances of its registration.
As far as it is clear, the appeal is written, the presence of the necessary details in it.
What are the intentions of the worker.
What is the procedure for dismissal.

If the court finds the termination of the employment relationship illegal, then the manager is obliged to reformulate the grounds for dismissal, as well as to make all payments to the employee in case of redundancy. It is also possible to restore the previous position with monetary compensation for forced absenteeism.

Dismissal of an employee of retirement age

When reducing a retired employee, payments must be made as follows:

Compensation for unused vacations.
Benefit.
Maintaining average earnings for the period of employment for no more than two months. If the organization is located in the Far North, then up to three.

If an employee falls ill while looking for a new job

The employee has the right to submit a sick leave to the manager or to the territorial body of the Social Insurance Fund within thirty days from the date of termination of the employment relationship. Sick leave pay at the rate of 60% of the employee's average income.

Reduction under a fixed-term contract

According to Article 79 of the Labor Code, this type of contract is liquidated at the end of its validity period. The boss must inform the employee within three days and always in writing. Seasonal workers must be notified seven days in advance. They are also entitled to an allowance in the amount of two-week average wages. If the contract after the expiration date was reissued as an indefinite one, then the employee is subject to dismissal on a general basis.

The employer is obliged to make all payments to the employee upon dismissal of his own free will on the day of dismissal.

Dismissal of one's own free will is the most common ground for terminating an employment contract. This is the less troublesome and most comfortable base.
The employee has the right to resign of his own free will at any time, but notifying the employer 2 weeks in advance. If the employee is on probationary period, then it is enough to notify the employer 3 calendar days in advance.

The employer's notification of the employee's desire to terminate the employment relationship is the employee's application with a request to dismiss him of his own free will. In the application, it is necessary to indicate the number from which the employee will no longer come to work.
The wording of the statement should look like this: "I ask you to dismiss me of my own free will on April 15th." That is, on April 15, this employee no longer goes to work, and his last working day is April 14. The employee must submit an application to the employer no later than April 1.

Based on this statement, the employer issues a dismissal order, and makes a full payment to the employee.

What payments are due upon dismissal of their own free will

The employer is obliged to make full payments to the employee on the day of dismissal. As a rule, the day of dismissal and the last working day are the same. Therefore, all payments are made on the last working day.
If these dates do not coincide, then dismissal payments of their own free will are made at the written request of the employee on the next day after the receipt of this request.

The employer is obliged to pay the employee:

wages for the hours actually worked, including the last working day;
compensation for unused vacation;
severance pay if it is provided for by a collective or labor agreement.

Wages are paid for the actual working days worked in the month of dismissal. For example, an employee quits on May 25, 2018. His salary is 42,400 rubles. According to the production calendar, there are 19 working days in May. The employee worked for 14 working days. His salary for May will be 42,400 / 19 * 14 = 31,242.10 rubles.

Compensation for unused vacation is paid together with wages... For example, on the day of dismissal, the employee was not on vacation for 6 months and 17 days. As a rule, it is necessary to round up to full months. Since the number of days exceeds half a month, then you need to round off in big side... On the day of dismissal, the employee had not been on vacation for 7 months. Therefore, he has 28/12 * 7 = 16 vacation days.
His monthly salary is 45,600 rubles. This employee will receive compensation for unused vacation in the amount of 45 600/29, 3 * 16 = 24 901 rubles.

Payment of compensation upon dismissal of one's own free will is made only if it is indicated in the collective or employment contract with an employee. The amount of such allowance is set, as a rule, by the employer and is not discussed with the employee when concluding an employment contract.
If the provision on severance pay is enshrined in a collective agreement, then the size is discussed at a meeting of representatives of the employer and employees, and is achieved by agreement.

An employee can quit without working 2 weeks, if he agrees with the employer. If such an agreement is reached, the employee may not go to work the very next working day. In this case, all payments must be made today.

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

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

The expectant mother should take care of the 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 the newborn).

One-time childbirth allowance

It is paid regardless of whether a woman works, is unemployed, or is registered with the employment service as unemployed. The size of the lump sum payment for the birth of a child from February 1, 2017 will increase and amount to RUB 16,350.33.

Required documents for providing a one-time payment:

a 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;
the second parent that this type of benefit was earlier not appointed or paid.

Child care allowance

After a woman is given a lump sum payment at the birth of a child, she is entitled to receive the benefit until she 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 3,065.69 on the first and RUB 6,131.37 in 2017 - for the second and subsequent children.

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

Temporary disability;
Parental leave and maternity leave;
Exemption from work with the retention of wages, if insurance premiums were not charged on it.

When calculating the amount of childcare allowance, the average earnings are 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 benefits for a newborn child in a fixed amount, their increased amounts are established for the area in relation to which regional coefficients for wages are applied.

The calculation is done as follows:

If the woman worked, the benefit will be paid monthly at 40 percent of the average earnings (calculated per month) for the previous two full calendar years. The resulting calculated amount should not be less than RUB 3,065.69 for the first child and RUB 6,131.37- 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 wages are 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 exceed RUB 23,089.03 per month.
If a woman did not work before maternity leave, then she is also entitled to a monthly allowance c.
If a woman is on leave to care for her first child and is about to go on vacation, she is entitled to monthly childcare benefits in the form of the amount of benefits for the first and second (or subsequent) child. Previously, a woman had the opportunity to choose one of the provided payments - for the care of the first or second child (that is, having a larger amount).
The maximum amount of such a “double” benefit cannot exceed 100 percent of the applicant's average earnings in the last two full calendar years, but there cannot be less than the summarized minimum amount.

Documents for registration of child benefits

Documents for receiving childcare benefits:

Parents' passports and their copies;
Birth (adoption) certificate of the child and its copy;
Labor books and their copies;
Birth certificates (adoption) of previous children and their copies;
Help from the authority public service employment of the population on non-payment of unemployment benefits (for mom);
Decree on the establishment of guardianship over the child and its copy;
Certificate from the place of work (study, service) of the other parent stating that he does not receive this type of benefit;
A photocopy of the personal account number (savings book) 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 the parents or guardian);

Information about documents for all manuals on the page.

Maternal capital

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

In addition to the child's mother, this state social benefit can be received by a man if he is the only adoptive parent 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 size of maternity capital in 2017 due to the lack of annual indexation is still RUB 453,026 Payment is made from the budget of the Pension Fund (PFR) in full or in parts in non-cash form at the request of the holder of a state-recognized 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 the specified funds for the purchase of housing on 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 with maternity capital for the education of a child in any Russian educational (necessarily accredited) institution.
Compensation for the cost of purchasing 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 an amount that parents can spend at their discretion. Possibility of such a measure

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

What is calculation

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

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

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

It should be noted that if upon termination 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 previously paid for the unaccompanied vacation days. In this case, the due salary is reduced by the corresponding amount, but not more than by 20% (part 1 of article 138 of the Labor Code of the Russian Federation). If more money is credited to return, then the resigned person can return it voluntarily (to the cashier or to the account), or they can be collected in court.

When settlement is made upon dismissal

Article 140 of the Labor Code of the Russian Federation determines that the employer is obliged to 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. At the same time, after the dismissed employee submits a demand to pay all the amounts due to him, the organization's management must ensure that the funds are transferred no later than the next day after that.

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

If the employee has a day off

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

If the administration has a day off

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

When to pay taxes upon dismissal of an employee

All payments made as part of the calculation:

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

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

The transfer of personal income tax to the budget should 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 takes place according to general rule: The 15th day of the calendar month following the calendar month for which they are charged.

Liability for delay

If the employer did not meet the settlement 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 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 settlement upon dismissal. The amount of the fine is:

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

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

If your boss has warned that a layoff is coming in your company or enterprise, how much compensation can you expect?

What compensation do you owe in case of reduction in 2018-2019

In the current situation of general economic fever, it is easy to be out of work on the street. This can happen for several reasons:

the enterprise is completely liquidated;
reduce the number of employees at the enterprise;
inconsistency with the position held;
and some other reasons.

Reduction of employees

Downsizing is one of the common reasons for layoffs. Contract of employment is torn apart at the initiative of the employer, and the employee is out of work. How much should an employee be paid in case of redundancy, if this happened through the fault of the employer:

severance pay is paid;
compensation for unused vacation days;
other financial debts (salary, bonuses, etc.).

The employee must sign the official paper, according to which he is notified of the day of his dismissal. The employer gives such a notification paper to the employee no later than two months before the final settlement.

The employee receives compensation for vacations and other financial debts in the last days work at the enterprise.

Severance pay is paid slightly differently than salary or vacation compensation. For the first 30 days after dismissal, a former employee is required to receive an average monthly salary, in the second month the amount will be calculated differently: the number of working days is multiplied by the average earnings per day.

If during this period you have not found a new workplace, then an additional payment for the third month is possible. In cases agreed upon separately, and only with confirmation from the Employment Center.

You may have found a job within a period that you should be compensated for. In order not to lose compensation from the former enterprise, agree with the current employer - temporarily do not formalize.

What determines the amount of payments

How to navigate the amount that the company owes you? How much should former employers pay? So, you owe the following cash payments:

The amount of compensated vacation depends on the amount of accrued vacation pay.
Additional 13th salary - if it is customary at the enterprise to pay the 13th salary, you are paid, and this is given that you have been working for more than 12 months.
The severance pay for the first 30 days after being laid off is paid based on the average monthly salary.
The next amount is paid at the end of the second month after the reduction. The former employee must show the work book, which is proof that he was not hired and supplemented with an application for the payment of average earnings for the period of employment, taking into account the money already paid. In total, the severance pay is equal to two salaries.

If former employee got a job after the deadline due payments, then the money is counted for the days in which he has not yet worked.

If the third month has passed and you have not yet found a suitable place of work, you may be paid extra if:

you registered with the employment service and did it within 12 days from the date of dismissal;
during the period while you were registered, the employment service did not find a job for you.

If all the conditions have been met, then after the third month, the former employee presents the former employer with a notification from the Employment Center, on the basis of which he is obliged to pay the average monthly salary, based on the period while he did not work (for redundancy).

What if you get laid off early

Exists different situations in which the employer and the employee agree on early dismissal with staff reduction. In this case, the law provides for the payment of additional compensation for the time that the employee could work and receive wages, until the actual reduction.

Additional compensation is calculated according to the formula: the number of working days from the next after the dismissal until the day that was declared the day of dismissal in the notice of redundancy, multiplied by the average daily earnings.

An employee may receive such additional compensation for the difference between the actual term of dismissal and the term announced in the notice.

Who gets cut

pregnant women and women in maternity leave up to 3 years old;
single mothers with a child under 14;
single mothers with a disabled child under 18 years of age;
fathers or guardians with orphans under the age of 14;

In addition, the employer retains the right to keep specialists at work at his own discretion. In this case, the following categories have an advantage, given equal opportunities:

professionals with two or more children or dependents;
employees who are the only breadwinners in the family;
disabled people and war veterans;
employees who are constantly improving their qualifications.

All these points must be documented in the collective agreement of the enterprise.

Transfer to another job

In addition to the fact that the employer is obliged to notify about the reduction two months before the dismissal, he is obliged to offer another position. This is a notice of transfer to a vacant position at the appropriate level. If there is no such place, then the employer is obliged to offer the employee a lower vacant position that corresponds to his qualifications, education, work experience and state of health.

Further development of events may be as follows:

the employee agrees to the proposed position, and the company completes the transfer procedure;
the employee does not agree, the company issues a written refusal;
the employee is familiar with the list of vacant positions and refuses them in writing, the company draws up an act on this matter;

If the company cannot provide the employee with the corresponding vacant position, he draws up an act on the impossibility of transfer.