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Compensation for redundancy is subject to insurance contributions. Does compensation for early dismissal count towards retirement?

In general, an individual cannot be dismissed at the will of the employer in case of staff reduction before the expiration of the standard period of two months, starting from the date of the relevant notification. However, there is an exception to this rule.

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What does the law say?

Art. 180 of the Labor Code of the Russian Federation speaks about the possibility of committing the so-called severance of labor relations ahead of schedule when staffing is reduced.

According to the regulations of this article, the employer may:

carried out before the two-month period expires from the date;
carry out the process only with the written consent of the individual;
in this case, it is necessary to make an additional payment, the amount of which is equivalent to , calculated in proportion to the remaining days before the expiration of two months.

Reasons

On what grounds can a contract be terminated early between an employee of an organization and an employer? Let's try to answer these questions.

Employee initiative

Within the meaning of the norm of Art. 180 of the Labor Code of the Russian Federation, the initiative to terminate the contract ahead of schedule should come only from the employing organization. The law does not say that the employee has the right to independently initiate this procedure.

However, current legislation does not contain a direct prohibition on employee initiative. It seems that the employee must independently determine in what form he should notify the employer of his desire to terminate the agreement early.

It would be most advisable to submit a corresponding application in writing addressed to the head of the legal entity.

Employer initiative

On the contrary, an employer is a person who is expressly entrusted by law with the right to express a desire to carry out the process of early termination of an employment relationship.

In what form this expression of will should be presented is up to the enterprise itself to decide.

To prove in court the legality of early dismissal, the employee’s written consent will be required, which is the main document regulating this process.

Early termination of an employment contract in case of staff reduction in 2019

If the contract is terminated ahead of schedule, if there is a reduction in staff in the organization, it is necessary to strictly follow the step-by-step instructions, fill out all the necessary documents and pay the employee all payments and compensations required by law.

Step by step instructions

There is a certain procedure that must be followed in the event of termination of an employment contract due to staff reduction before the expiration of the required two-month period:

Stage 1	Stage 2	Stage 3
Issuance of a reduction order	Offering the employee an analogue of the position being reduced that corresponds to the employee’s level of training, education and experience	Collection of documentation for all requirements, including additional ones for early dismissal during layoffs
Approval of the order to introduce a new staffing table	Sending a written message by the employer with a proposal to terminate the employment contract early	Issuance to the employee of all necessary certificates and documents (certificate of salary for the last two years, etc.)
Collection of documentation on dismissed employees - personal files and cards, minutes of the meeting of the commission on establishing the preferential right to leave, etc.	Obtaining consent from the employee	Notification of the military registration and enlistment office and the bailiff service (optional step - necessary if the employee was registered with the military or payments were withheld from his salary according to the writ of execution, respectively)
Written notification to the employee about the upcoming procedure	Issuing an order to cancel an employment relationship
Notifying the employment center, trade union organization two months in advance	Making entries in the work book and personal card

Documentation

In case of early termination, it is necessary to prepare a certain type of documentation, the package of which includes:

employer's order to reduce the number of employees or staff;
employee consent.

Statement

After an employee of an enterprise receives a corresponding notice from the employer about the layoff, it is necessary to prepare and write a statement in free form.

The application is drawn up in the name of the manager.

It should contain this data:

Full name of the manager;
Full name and position title of the employee being laid off;
text of the application (the essence is permission to terminate the employment contract before the end of the term);
basis – part 3 of Art. 180 Labor Code of the Russian Federation;
date of signing the application;
employee signature.

Sample application 2016 for early dismissal

Order

After receiving consent, it is necessary to draw up a dismissal order.

The document is drawn up in form T-8 (you can download the blank form from the link below).

Payments and compensations

Of course, in addition to the additional compensation provided for layoffs before the expiration of the notice period, the employee can count on all other payments required by law.

These include:

wages accrued for an incomplete period (from the beginning of the billing month to the immediate one);
severance pay;
average earnings for two months.

How to determine the date of dismissal?

The date of termination of the employment relationship is reflected in the order. Accordingly, the calculation of wages for an incomplete period and the calculation of compensation for early dismissal will be made based on this date.

The Labor Code of the Russian Federation does not indicate how the moment of premature termination of labor relations should be determined. The only thing the law says is “...before the expiration of the term...”. It seems that the date can be any day of the month in the period from the date of receipt of the notice of reduction and ending with the date of immediate dismissal.

Since the right to express the will of early termination of an employment relationship, as a general rule, rests with the employer, it is he who should determine the exact date of early dismissal.

However, the law does not prohibit an employee from independently taking the initiative to quit early. You can agree on specific dates with the employer - in any case, it is he who makes the decision on a specific date.

Recording in labor

An entry with reference to clause 2, part 1, art. 81 Labor Code of the Russian Federation.

Example entry:

Entry into the labor record in case of early dismissal during layoff is made in the same way as entry in case of timely layoff

What to do if your rights are violated?

A violation of an employee’s rights by an employer may include the following (the list is not exhaustive):

the organization has not received consent to carry out early dismissal;
all payments required by law were not made in full - compensation for unused vacation, additional payment for early dismissal, etc.;
the procedure was carried out with violations - for example, the employment center was not properly notified;
the employee was notified later than two months before the date of immediate dismissal;
the employer exerted moral pressure on the employee, forcing the latter to resign “of his own free will” in order not to pay all the required payments and compensation.

Regardless of the type of violation, the guarantee of restoration of rights is:

or timely contact an experienced and qualified lawyer on issues of compliance with labor laws, who will help draw up a statement of claim in court to protect the interests of the principal;
or independent protection of rights and legitimate interests in a judicial authority.

You can appeal against illegal dismissal within one month.

In this case, the court, when considering the statement of claim, will take into account the circumstances of the particular case and make an appropriate decision, the operative part of which may reflect:

oblige the institution to change the entry in the labor record;
recover payments and compensation from the employer;
moral damage caused by unlawful actions.

Additional compensation provided for by labor legislation for termination of an employment contract before the expiration of the notice period for dismissal is not taxable. insurance premiums in full size.

This payment does not apply to severance pay, which is not included in the base for calculating insurance premiums in the amount of three times the average monthly earnings of the dismissed employee (six times earnings for “northern” workers). This conclusion was reached by the Russian Ministry of Labor in letter dated 02/11/16 No. 17-3/B-56.

Subparagraph “d” of paragraph 2 of part 1 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ states that insurance premiums are not charged for compensation payments established by the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government related to the dismissal of employees . The exception is, in particular, payments in the form of severance pay and average monthly earnings for the period of employment in the part exceeding in general three times the average monthly earnings of the employee (six times the amount for workers dismissed from organizations located in the Far North and equivalent areas ). Moreover, this procedure applies regardless of the grounds on which the dismissal is made (letter of the Ministry of Labor dated September 24, 2014 No. 17-3/B-448).

The policyholder who contacted the Ministry of Labor had a question: is the specified limit (that is, three or six times the average monthly salary) included in additional compensation for the early dismissal of an employee who was notified of dismissal due to staff reduction? No, it is not included, it is explained in the commented letter dated 02.11.16 No. 17-3/B-56.

Let us remind you that when an employee is dismissed due to a reduction in staff, the employer must pay him severance pay in the amount of the average monthly salary, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay) ( Article 178 of the Labor Code of the Russian Federation). In accordance with Article 180 of the Labor Code, the employer is obliged to warn the employee about dismissal due to the liquidation of the company, reduction in headcount or staff at least two months in advance. At the same time, with the consent of the employee, the employment relationship with him can be terminated before the specified period. In this case, the employee is paid additional compensation in the amount of average earnings. It is calculated in proportion to the time remaining before the expiration of the notice of dismissal (Article 180 of the Labor Code of the Russian Federation).

Thus, in practice the following situation is possible. The employee is dismissed before the expiration of the notice period for staff reduction. Accordingly, he was paid not only severance pay and average monthly earnings for the period of employment, but also additional compensation for early dismissal.

From the commentary letter from the Ministry of Labor it follows that in the situation described above, payments exempt from taxation with contributions in a total amount not exceeding in general three times (or six times) the average monthly earnings include only:

— severance pay paid in connection with staff reduction;

— average monthly earnings for the period of employment (Article 178 of the Labor Code of the Russian Federation).

As for additional compensation for early dismissal (Article 180 of the Labor Code of the Russian Federation), such compensation does not apply to the amounts of severance pay and average monthly earnings for the period of employment, which are not subject to contributions in a part not exceeding in general three times (or six times) the amount of average earnings . The specified additional compensation is not subject to insurance premiums by virtue of subparagraph “d” of paragraph 2 of part 1 of Article 9 of Law No. 212-FZ in full.

Russian legislation provides for two types of mandatory payments to an employee in the event of his dismissal. These are: wages for the period worked; reimbursement of material resources for unused main leave. Additional compensation for dismissal due to staff reduction or cessation of activity of a business entity should include: payments for termination of an employment contract before the end of its validity period; severance pay; monthly assistance for the period of new employment of the employee.

Not everyone can apply for additional payments, but only citizens carrying out labor activities on the basis of an open-ended employment contract (hereinafter referred to as TD); as well as workers dismissed before the end of a fixed-term contract. Part-time workers, seasonal workers, as well as employees whose trade agreement is concluded for less than two months have limited rights.

The Labor Code (hereinafter referred to as the Labor Code) obliges employers to notify their employees of dismissal when the company's staff is reduced or the organization is liquidated two calendar months in advance. The employee must sign a statement clearly stating the last day of work and the reason for termination of the employment relationship.

The parties may agree to terminate the contract earlier than the period specified by law. The employee must provide written consent to early dismissal.

In turn, the employer is obliged to pay him financial compensation for the time not worked from the moment the employment relationship is terminated until the expiration of two months. Russian legislation has given the right to managers and owners of enterprises to simulate a similar situation; a worker cannot initiate early dismissal with the payment of material resources.

How much compensation will be paid in case of early termination of a TD?

The calculation of this type of compensation payments is based on the employee’s average earnings per day of work in the last reporting calendar year. To calculate this indicator, you need to sum up the total amount paid for the year. It should not include all types of financial assistance (for health improvement, travel, food, etc.) and travel allowances. Divide the annual salary by the number of days actually worked (excluding weekends and holidays), as a result we get the average payment for one work day. 62 days is the maximum number of days that can be compensated to an employee for early dismissal.

The following citizens have the right to compensation payments upon termination of employment before the end of the TD:

workers with whom an indefinite TD has been concluded;
employees performing their functional duties on the basis of a contract with a certain time period (these payments are due only in the event of termination of the employment relationship earlier than the agreed period).

If the liquidation of an enterprise or reduction of staff falls on the next day after the expiration of the end date of the TD, then there are no grounds for these payments. Extending a fixed-term contract is primarily the right of the employer, and not his obligation.

Compensation must be paid to the worker on the last working day. The fact of receipt of material resources must be recorded with the signature of the employee in the accounting statement.

Who will not receive compensation payments for termination of employment before the period specified in the contract?

The legislator does not provide for these payments to seasonal workers, part-time workers, as well as employees with whom a fixed-term contract is concluded for less than two months. All of the above rules apply to legal entities.

In Article 307 of the Labor Code, the legislator gave the authority to establish the terms of notice of dismissal, the procedure and amount of accrual of all payments to an individual (individual entrepreneur) and a worker at his own discretion. This means that if the TD provides compensation for early dismissal, severance pay, etc. payments are not provided, then the entrepreneur is not obliged to pay the employee anything.

The Labor Code guarantees citizens subject to reduction or dismissal due to the liquidation of an enterprise a severance pay (hereinafter referred to as VP) in the amount of average earnings for one calendar month. It is also provided to all employees of the enterprise, even if the employees are temporarily disabled (officially registered sick leave), or are on maternity or additional leave. To calculate this amount, you need to: divide the annual salary for the past year, excluding all types of financial assistance and compensation, by twelve months.

According to Article 292 of the Labor Code, employees whose contract is concluded for less than two calendar months have the right to WP if it is specified in the TD standards. The same procedure for calculating payments applies to employees working for an individual entrepreneur.

Seasonal workers have the right to receive VP in the amount of 2 weeks' average earnings. Applicants can safely demand these types of financial assistance from their managers.

The size of the VP, as well as compensation payments, as well as financial assistance for the period of employment, may be greater than those specified in the legislation. This nuance must be recorded in the clauses of the employment or collective agreement and is mandatory for the implementation of the management of the enterprise.

The legislator also obliged employers, when reducing staff or liquidating an enterprise, to provide dismissed employees with monthly payments until they are re-employed. Their size is the average earnings for one calendar month. VP is taken into account as the first month's payment during the period of unemployment.

The general rule is that the employer must pay two months after the employee's dismissal. This means that for the first month the dismissed citizen will receive severance pay, and for the second month - payments for the period of unemployment. However, every rule has its exceptions.

A dismissed person may qualify for three months’ pay from the date of termination of employment if:

● within two weeks, the former employee registered with the Employment Center;

● for objective reasons (independent of the person) he was not employed for two months;

● there is a corresponding certificate from the labor exchange.

Regardless of the circumstances, a dismissed citizen cannot claim payment for a longer period after termination of the employment relationship. If a former employee is employed before the specified time, this type of financial assistance is terminated.

Peculiarities of calculating financial assistance for the period of employment for workers of the Far North and localities equivalent to this region

For workers in the Far North and similar areas, there is a special procedure for calculating payments for the period of employment. Dismissed employees will be required to receive monthly subsidies for three calendar months. Severance pay, as well as in the general procedure, is taken into account as payment for the first month of unemployment. Dismissed workers can receive additional payments for the 4th, 5th and 6th months of searching for a new job if:

● if within thirty days they registered at the labor exchange;

● for three months they were not offered a new job;

● The employment center provided a certificate confirming the first two points.

To receive all payments, the employee must confirm the absence of an official place of work. There should be no new entries in the work book of this employee for the specified period - this will become the basis for compensation.

The countdown of the time provided for employment begins on the next day after the date specified in the order of dismissal of the employee. Non-working days (weekends and holidays) are also taken into account.

All payments to citizens who worked at enterprises or organizations, as well as individual entrepreneurs for less than six calendar months before dismissal or layoff, are made according to the general rules given above.

60 days after the head of the enterprise announced to employees the termination of business activities, an order to liquidate the organization is issued. Legal entities must make all payments to former employees before the specified date. If a citizen has not received any payments or compensation, there will be no one to file claims after the liquidation of the company. The Civil Code of the Russian Federation (Article 61) states that the obligations and rights of an organization are not transferred to anyone.

Despite the fact that the Civil Code of the Russian Federation guarantees a liquidated company the cancellation of its obligations, including to former employees, it is mandatory to make all necessary payments and compensations. Evasion from issuing required material resources to former employees of the company will be regarded as fraud.

Employees who are subject to dismissal due to a reduction in the company's workforce or in connection with the termination of the activities of a business entity cannot submit an application of their own free will. In this case, the employee initiates the termination of the employment relationship, and therefore cannot claim any payments.

An individual entrepreneur and a citizen entering into a contract must detail all its clauses as much as possible. It is he who will become the guarantor of the fulfillment of their obligations by both parties and the basis for restoring violated rights in court. The absence of clauses regulating compensation payments to an employee upon dismissal due to a reduction in the number of employees or upon surrender of a patent to an individual entrepreneur will become the dominant circumstance when resolving controversial issues in court.

Individual entrepreneurs, unlike enterprises and organizations, are responsible to partners and employees with their own property. This means that even after submitting the patent, the employee can receive all the compensation payments specified in the TD by filing a civil lawsuit in court.

The Code of Administrative Violations, in force on the territory of the Russian Federation, provides for two types of liability for legal entities and individuals for depriving dismissed employees of compensation and payments: a fine and temporary termination of activities. The timing and amount of administrative penalties directly depend on the amounts withheld by the employer or official.

Officials through whose fault compensation payments were not paid may incur disciplinary liability (reprimand, demotion, etc.). For a repeated similar violation, they face disqualification for up to 3 years.

The higher the amount of compensation withheld, the greater the likelihood of incurring criminal liability.

Employees who abuse the law and hide their employment will also be held accountable to their employers and will be compensated for all losses.

No similar entries found.

Sometimes employers are required to pay an employee upon dismissal not only wages for time worked in the month of dismissal and compensation for unused vacation, but also other amounts.

It is with their calculation and payment procedure that difficulties often arise, since the Labor Code of the Russian Federation does not determine the exact procedure for either their calculation or their payment.

And if you do something wrong, there may be claims from the employee and the labor inspectorate if he complains there. Claims from inspectors cannot be avoided if incorrect calculation of these payments leads to an underestimation of the taxable base for income tax, personal income tax and contributions.

What payments are due to the employee and when?

Upon dismissal for certain reasons, the obligation to make payments and their amount depend on who is the employer - an organization or an entrepreneur.

WE TELL THE EMPLOYEE

The employment authority will issue solution for receiving third month's earnings from your former employer employment, if within 2 weeks after dismissal the employee contacts this body and is not given employment Art. 178 Labor Code of the Russian Federation.

If an entrepreneur dismisses employees due to termination of business clause 1 part 1 art. 81 Labor Code of the Russian Federation or reduction in staff or numbers clause 2, part 1, art. 81 Labor Code of the Russian Federation, then severance pay and earnings for the period of employment to dismissed employees are paid in the amount provided for in the employment contract Art. 307 Labor Code of the Russian Federation. If nothing is specified in the contract with the employee, then nothing is paid at all. Cassation ruling of the Kirov Regional Court dated 09/06/2011 No. 33-3185; Cassation ruling of the Khabarovsk Regional Court dated 07/09/2010 No. 33-4591; Determination of the Moscow Regional Court dated May 27, 2010 No. 33-8604.

Payments to employees upon dismissal for other reasons are the same for both organizations and entrepreneurs.

Severance pay

The Labor Code obliges payment of severance pay only upon dismissal for the following reasons.

Grounds for dismissal	Amount of severance pay
Liquidation of the organization clause 1 part 1 art. 81 Labor Code of the Russian Federation	Average monthly earnings for all workers, excluding m Art. 178 Labor Code of the Russian Federation: seasonal workers who are paid severance pay in the amount of two weeks of average monthly earnings Art. 296 Labor Code of the Russian Federation; employees hired for a period of up to 2 months, to whom severance pay is paid in the amount established either by a local regulatory act or a collective or labor agreement. If these documents do not say anything about the amount of severance pay, nothing needs to be paid. Art. 292 Labor Code of the Russian Federation
Reduction in the number or staff of an organization's employees clause 2, part 1, art. 81 Labor Code of the Russian Federation
Refusal of an employee to transfer to another job for medical reasons clause 8, part 1, art. 77 Labor Code of the Russian Federation	Two-week average earnings Art. 178 Labor Code of the Russian Federation
Conscription for military service (recruitment for alternative service) clause 1 part 1 art. 83 Labor Code of the Russian Federation
Reinstatement at work by decision of the court or labor inspectorate of an employee who previously performed this work for clause 2, part 1, art. 83 Labor Code of the Russian Federation
Refusal of an employee to be transferred to work in another location together with the employer clause 9, part 1, art. 77 Labor Code of the Russian Federation
Recognition of an employee as completely incapable of work in accordance with a medical report clause 5, part 1, art. 83 Labor Code of the Russian Federation
An employee’s refusal to continue working due to a change in the terms of the employment contract for reasons related to changes in organizational or technological working conditions clause 7, part 1, art. 77 Labor Code of the Russian Federation
Violation through no fault of the employee of the rules established by law for concluding an employment contract, if this excludes the possibility of him continuing to work and there is no possibility of transferring him to another job clause 11, part 1, art. 77 Labor Code of the Russian Federation*	Average monthly earnings Art. 84 Labor Code of the Russian Federation

* Such violations include cases of concluding an employment contract with persons and Art. 84 Labor Code of the Russian Federation:

who are deprived by a court verdict of the right to occupy certain positions or engage in certain activities;
for whom specific work is contraindicated for medical reasons;
who do not have a document on education, and according to the law, performing work requires special knowledge;
who are disqualified, deprived of special rights or expelled from the Russian Federation;
who have been dismissed from state or municipal service if restrictions on their involvement in work are established by law;
who are prohibited by law from engaging in certain types of labor activity (for example, minors cannot be hired for hazardous work Art. 265 Labor Code of the Russian Federation).

Severance pay is payment for the very fact of dismissal. Therefore, it must be paid to the employee on the day of dismissal. Part 4 Art. 84.1, Art. 140 Labor Code of the Russian Federation. The basis for its payment is an order that indicates the appropriate grounds for dismissal. There is no need to issue a separate order for payment of benefits.

Earnings for the period of employment

This payment is due only to employees dismissed from organizations on two bases m Art. 178 Labor Code of the Russian Federation:

in case of liquidation of the organization;
in case of reduction in the number or staff of employees.

Category of workers	For what period is the average monthly salary paid?
Seasonal workers	Not paid
Employees hired for a period of up to 2 months	Not paid
Part-timers	Not paid
Persons working in the Far North and equivalent areas	Until employment, but no more than 6 months after dismissal Art. 318 Labor Code of the Russian Federation
Other employees	Before employment, but no more than 3 months after dismissal Art. 178 Labor Code of the Russian Federation

After the first month after dismissal, the former employee nothing is paid since on the day of dismissal the severance pay has already been paid Articles 178, 318 of the Labor Code of the Russian Federation.

Earnings for the period of employment should provide dismissed employees with financial support after dismissal, provided that they do not immediately find another job. Therefore, it is paid only after the employee confirms that he has not yet found a new job.

Sometimes an employee (especially during the liquidation of an organization) is paid wages for the period of employment immediately on the day of dismissal, without waiting for confirmation that the employee has not found a job. Such a payment is economically unjustified, since the employer does not have evidence confirming its validity Art. 252 Tax Code of the Russian Federation.

What documents must be required from a former employee to pay wages for the period of employment depends on for which month after dismissal it is paid.

Period	The amount of payment and the documents on the basis of which it is paid Articles 178, 318 of the Labor Code of the Russian Federation
After the second month after dismissal for ordinary employees	Average monthly earnings written statement; work book**, which does not contain a record of admission to a new place of work
After the second and third months after dismissal for persons working in the Far North and equivalent areas
After the third month after dismissal for ordinary employees	Average monthly earningsif the former employee presents: written statement; work book* without a record of employment at a new place of work; decision of the employment authority to maintain the average salary for the third (fourth, fifth, sixth) month after dismissal
After the fourth, fifth and sixth months after dismissal for persons working in the Far North and equivalent areas

* If a former employee gets a job before the end of the second or subsequent months after dismissal, then the average monthly salary must be paid to him in proportion to the “unemployment” period on the basis of a written application and a copy of the work book certified for the new place of work Articles 178, 318 of the Labor Code of the Russian Federation.

** It must be copied, certified and stored.

An employee can apply for this payment at any time, even a year after dismissal.

Compensation for early dismissal

WE TELL THE EMPLOYEE

If organization located in the process of liquidation, but still not excluded from the Unified State Register of Legal Entities, To obtain earnings saved for the period of employment, the employee must apply to the liquidation commission as soon as possible. After all, after the organization is excluded from the Unified State Register of Legal Entities, it will no longer be possible to receive this payment.

When liquidating an organization or reducing its number or staff, the employer is obliged to warn employees in writing about the upcoming dismissal at least 2 months in advance. Part 2 Art. 180 Labor Code of the Russian Federation. At the same time, with the consent of the employee, the employment contract with him can be terminated before the expiration of the notice period for dismissal with the payment of additional compensation, in addition to the severance pay and the average earnings retained by the employee for the period of employment.

The amount of additional compensation is determined based on the employee’s average monthly earnings, in proportion to the time remaining before the expiration of the notice period Part 3 Art. 180 Labor Code of the Russian Federation. For an organization, paying such additional compensation is not entirely profitable, because the employee will receive it not for work, but for agreeing to early dismissal.

Compensation for top managers

The Labor Code provides for special compensation upon dismissal and Art. 181, paragraph 2 of Art. 278, Art. 279 Labor Code of the Russian Federation:

in connection with a change in the owner of the organization’s property - for its head, his deputies and the chief accountant.

Change of owner of the organization's property - this is, in particular:

privatization of state or municipal property Art. 1 of the Law of December 21, 2001 No. 178-FZ;
transfer into state ownership of property owned by the organization and clause 2 art. 235 Civil Code of the Russian Federation;
sale of the enterprise as a property complex Articles 559-566 of the Civil Code of the Russian Federation.

There is no change in the ownership of the organization's property when the composition of participants in an LLC or JSC changes clause 1 art. 66, paragraph 3 of Art. 213 Civil Code of the Russian Federation; clause 32 of the Resolution of the Plenum of the Supreme Court of March 17, 2004 No. 2;

without explanation - for the head of the organization in the absence of guilty actions on his part.

Compensation to top managers must be paid on the day of dismissal in the amount of at least three monthly salaries Art. 181, paragraph 2 of Art. 278, Art. 279 Labor Code of the Russian Federation. Severance pay and average monthly earnings for the period of employment in these cases are not paid to top managers.

Other payments upon dismissal

An employment or collective agreement may provide for payments to a dismissed employee on other grounds, as well as increased payments upon dismissal in cases established by the Labor Code of the Russian Federation Articles 178, 279 of the Labor Code of the Russian Federation.

Calculation of payments upon dismissal

The calculation period for all these payments, including for the average earnings retained for the second and subsequent months of the employment period, is the same. This is 12 calendar months before dismissal. Moreover, if you dismiss an employee on the last day of the month (that is, this is the employee’s last day of work), then this month is included in the payroll period. If the dismissal is made on any other day of the month, then the billing period is 12 calendar months before the month in which the employee was dismissed Art. 139 Labor Code of the Russian Federation; clause 4 of the Regulations, approved. Government Decree No. 922 dated December 24, 2007 (hereinafter referred to as the Regulations).

The calculation of payments upon dismissal is not affected in any way by the remuneration system used in the organization: salary, piecework, based on hourly, daily or monthly tariff rates.

With the usual accounting of working hours, payment is due for working days for the months after dismissal on a five-day or six-day working week, depending on the operating mode of the organization, falling within the paid period, that is, for a specific month after dismissal clause 9 of the Regulations. In this case, severance pay paid on the day of dismissal must be calculated for working days falling in the first month after the day of dismissal.

To calculate severance pay (earnings for the period of employment), the average monthly earnings in this case can be calculated using the formula e

The additional compensation provided for by labor legislation for termination of an employment contract before the expiration of the notice period for dismissal is not taxed in full. This payment does not apply to severance pay, which is not included in the base for calculating insurance premiums in the amount of three times the average monthly earnings of the dismissed employee (six times earnings for “northern” workers). The Russian Ministry of Labor came to this conclusion in a letter.

Subparagraph “d” of paragraph 2 of part 1 of Article 9 of the Federal Law of July 24, 2009 No. 212-FZ states that insurance premiums are not charged for compensation payments established by the legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government related to the dismissal of employees . The exception is, in particular, payments in the form of severance pay and average monthly earnings for the period of employment in a part exceeding in general three times the average monthly earnings of the employee (six times the amount for workers dismissed from organizations located in the Far North and equivalent areas ). Moreover, this procedure applies regardless of the grounds on which the dismissal is made (letter of the Ministry of Labor dated September 24, 2014 No. 17-3/B-448, see “”).

Severance pay paid in connection with staff reduction;

Average monthly earnings for the period of employment (Article 178 of the Labor Code of the Russian Federation).

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