Dismissal at your own request, payment terms. Final payment upon dismissal. We calculate compensation for unused vacation

The dismissal compensation calculator makes calculations in several stages. First, the number of calendar days of unused vacation for which the employee is entitled to compensation is determined. Then the amount of compensation itself is calculated. To do this, you need to know the average daily earnings of the resigning employee. By the way, if necessary, the calculator will help you calculate your average daily earnings.

Calculation of compensation for unused vacation: formula

Compensation for unused vacation calculated using the following formula:

Number of unused vacation days By general rule is defined as the product of the number of vacation days allotted to the employee for each month of work (we divide the annual vacation by 12) by the number of months worked for a particular employer, minus the vacation days already taken.

Please note that when calculating the number of months worked for an employer, there are some peculiarities (clause 35 of the Rules, approved by the NKT of the USSR on April 30, 1930 N 169). So, if an employee worked less than half a month, then this month is excluded from the calculation, but if half or more - given month is counted as a whole. As Rostrud explained to us, if there are 31 days in a month, then half are 16 days, and if there are 29 days in a month, then half are 15 days.

Compensation for unused vacation if vacation is provided in working days

Certain categories of employees are granted leave not in calendar days, but in working days. For example, such employees include seasonal workers (Article 295 of the Labor Code of the Russian Federation), as well as employees with whom an employment contract has been concluded for a period of up to two months (Article 291 of the Labor Code of the Russian Federation). So, compensation for unused vacation for these employees is calculated using the same formula as for employees who are granted vacation in calendar days (see formula above). However, the number of unused vacation days is calculated differently:

Deadline for payment of compensation for unused vacation

The employer is obliged to make all payments to an employee upon his dismissal on the last day of work of this employee (Article 140 of the Labor Code of the Russian Federation). Accordingly, the employee must also receive compensation for unused vacation on his last working day.

Responsibility for non-payment of compensation for unused vacation

If the employer does not pay the resigning employee compensation for unused vacation, and the labor inspectorate finds out about this (for example, the employee writes a complaint), then the employer will be fined. The amount of the fine is (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• from 30,000 rub. up to 50,000 rub. - for a legal entity-employer;
• from 10,000 rub. up to 20,000 rub. - For officials legal entity-employer;
• from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

By the way, if the employer pays compensation for unused vacation, but in violation of the established deadline, then along with this compensation the employer is obliged to pay the employee another compensation - for the delay in labor payments (Article 236 of the Labor Code of the Russian Federation). Ours can calculate its size.

Compensation for unused vacation upon dismissal and personal income tax

Such compensation is subject to personal income tax in full (clause 1 of article 217 of the Tax Code of the Russian Federation). The employer must transfer the tax on compensation for unused vacation to the budget no later than the day following the day of its payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).

In certificate 2-NDFL, compensation for unused vacation is reflected according to income code 2013 (Appendix No. 1 to the Order of the Federal Tax Service dated September 10, 2015 N ММВ-7-11/387@).

Compensation for unused vacation: insurance premiums

Compensation for unused vacation is subject to insurance contributions for compulsory health insurance, compulsory medical insurance, and VNIM (clause 2, clause 1, article 422 of the Tax Code of the Russian Federation), as well as contributions “for injuries” (

(in other words, at the initiative of the employee) is one of the most common grounds for termination of an employment contract. Termination Initiative labor relations comes from the employee and does not imply its approval by the employer, because a person cannot be forced to work against his will. However, even upon dismissal at will certain rules must be followed.

The procedure for dismissal at will

The procedure for dismissal at will involves, first of all, the employee writing a letter of resignation. The application indicates the date of dismissal and its basis (“at one’s own request”), it must be signed by the employee indicating the date of preparation.

Indicate in the application reason for voluntary resignation optional. However, if circumstances require you to resign, then the reason must be indicated, and HR employees may ask you to confirm it with documentation. In other cases, the phrase “I ask you to fire me at your own request on such and such a date” is sufficient.

After the resignation letter has been submitted to personnel service, is compiled dismissal order. Commonly used unified form such order (), approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1. The order must make a reference to the Labor Code of the Russian Federation, as well as provide details of the employee’s application. The employee must be familiarized with the dismissal order against signature. If the order cannot be brought to the attention of the dismissed person (he is absent or refused to familiarize himself with the order), then a corresponding entry is made on the document.

Timing of voluntary dismissal

According to the general rule, enshrined in, the employee must notify the employer of the upcoming dismissal no later than two weeks in advance. This period begins the day after the employer receives the resignation letter.

However, the so-called two-week working period can be reduced by agreement between the employee and the employer. In addition, the law does not oblige the employee to be at the workplace during the period of notice of dismissal. He can go on vacation, sick leave, etc., while terms of dismissal will not change.

From general rule There are statutory exceptions to the two-week work period. Thus, if you are dismissed during the probationary period, the notice period for dismissal is three days, and if the head of the organization is dismissed, it is one month.

Calculation upon dismissal at one's own request

Calculation upon dismissal at one's own request, as well as for other reasons, must be made on the day of dismissal, that is, on the last day of work. Calculation upon dismissal involves the payment of all amounts due to the employee: wages, compensation for unused vacations, payments provided for by the collective and labor agreement. If the dismissed employee used vacation in advance, the paid vacation pay is recalculated, and the corresponding amount is deducted from the salary upon final payment.

If an employee was absent from work on the day of dismissal and was unable to receive a payment, he has the right to apply for it at any other time. The amount due to him must be paid no later than the next day after the application.

Dismissal at your own request during the vacation period

Resign at your own request during the vacation period the law does not prohibit. Such a prohibition is provided only for dismissal at the initiative of the employer. An employee has the right to write a letter of resignation while on vacation, or to include the date of proposed dismissal during the vacation period.

If an employee wants to submit a letter of resignation while on vacation, there is no need to recall him from vacation

An employee can also resign of his own free will after using his vacation. Please note that providing leave with subsequent dismissal- this is a right, not an obligation of the employer. If such leave is granted, the day of dismissal is considered to be the last day of leave. However, for the purposes of settlements with the employee, the last day of work in this case is the day before the start of the vacation. On this day the employee should be given work book and make all necessary payments. This is a kind of exception to the general rule given, confirmed.

Dismissal at will during sick leave

Quit voluntarily while on sick leave Can. prohibits such dismissal only at the initiative of the employer.

An employee has the right to submit an application for dismissal during a period of temporary incapacity for work. A situation may also arise when the previously agreed upon dismissal date falls on the sick leave period. In this case, the employer will formalize the dismissal on the day specified in the resignation letter, provided that the employee did not withdraw this application. The employer does not have the right to independently change the date of dismissal.

On the last day of work, even if it falls on sick leave, the employer makes the final payment and issues a dismissal order, in which he makes a note about the employee’s absence and the impossibility of familiarizing him with the order. The employee will come for the work book after recovery or, with his consent, it will be sent to him by mail. All amounts due to the employee will be paid to him

Upon dismissal, the employer pays the employee wages and compensation for unused vacation. There are many sites with calculators on the Internet, but we will tell you how to check the personnel officer’s calculations and what options are available to get more vacation pay.

How to calculate unused vacation upon dismissal

Standard paid leave is 28 calendar days per year. For each month worked, the employee is entitled to compensation in the amount of 2.33 days of paid leave. To calculate how many unused days an employee has, you need to know the length of service - the difference between the date of hiring and the date of dismissal. The number of calendar days of vacation that the employee has already used is subtracted from the length of service.

The calculation of compensation for unused vacation upon dismissal is affected by days without pay. If an employee went on leave without pay for more than 14 calendar days in a year, when calculating compensation, the excess - the number of days over 14 - will be subtracted from the length of service.

To correctly calculate the number of days of unused vacation to calculate compensation, you can obtain information from the personnel officer about all your vacations and suspensions. If any dates are in doubt, ask to see your leave applications and orders. Storage period for orders on leave without pay, for child care and disciplinary sanctions- 75 years old, annual leave - five years.

Calculation of average daily earnings

To calculate the average daily earnings, the amount of accrued wages and other payments for the last 12 months is divided by 12 and by 29.3 - this is the average monthly number of calendar days. 29.3 is a legally established constant. If during the last year the employee was on vacation or on sick leave, then the amount of salary is divided not by 12, but by the sum of full months worked multiplied by 29.3, and the number of days in partial months.

This takes into account salary, regional coefficient, bonuses and additional payments to salaries, payment for work on weekends, bonuses and other payments provided for in the employment contract or local regulations employer, for example, bonus regulations.

Bonuses are included in the calculation of compensation in full or in part, depending on the type of bonus and the period for which it was accrued.

For example, a bonus for a project that lasted a year and a half will be partially taken into account when calculating compensation, and a bonus for fulfilling a sales plan two months ago will be taken into account in full.

To calculate average daily earnings, time and amounts accrued during this time are excluded from the calculation period if the employee was released from work with full or partial retention of wages or without payment. For example, he was on vacation, including without pay, or on sick leave. Payments for such periods are not taken into account when calculating compensation; days of an incomplete month are calculated as follows: 29.3 is divided by the number of days in the corresponding month and multiplied by the difference between the number of days in the month and the number of days when the employee was absent. If an employee took a week’s leave in March, the HR officer will take into account 22.68 days, not 31, when calculating compensation:

29.3 / 31 × (31 − 7) = 22.68.

If an employee has worked for less than a year, then when calculating compensation for unused vacation upon dismissal, the actual time worked and all payments for this period, with the exception of those listed above, are taken into account.

How to get more vacation pay when you quit

When calculating unused days, the employee's length of service is rounded to months. If in an incomplete month the employee worked less than half before dismissal, round down; if half or more - larger. That is, you can work for 10.5 months, and receive vacation pay compensation as for 11.

Employees who have worked in one place for more than 11 months but less than a year are entitled to compensation for a full year. If an employee has worked for more than 5.5 but less than 12 months and the employing organization is liquidated, upon dismissal he must also receive compensation for unused vacation days for the whole year.

An example of calculating compensation for leave upon dismissal

For example, Ivan got a job on August 10, 2016, and decided to quit on November 23, 2018. During this time, he rested for 25 calendar days, and over the last year he took another 17 days of leave without pay.

Ivan receives a salary of 100,000 RUR per month. In February 2018, he was paid a bonus of 6,000 RUR for Defender of the Fatherland Day, but it is not provided for by the local regulations of the employing organization. Ivan also receives 1000 R monthly compensation for travel expenses.

First, let's calculate the length of service: from August 10, 2016 to November 23, 2018, 2 years, 3 months and 14 days passed. Since Ivan took more than 14 days without pay over the last year, the excess will be deducted from his length of service - that’s three days. Total employee experience before dismissal: 2 years, 3 months and 11 days.

In order to receive more vacation pay upon dismissal, Ivan must work at least 4 more days - then the length of service will be 2 years, 3 months and 15 days and it will be rounded up. Then Ivan needs to resign not on November 23, but on November 27.

Upon dismissal, after 28 months of service, Ivan is entitled to 65.24 days of vacation. We subtract from them the 25 days that he has already taken off work, leaving 40.24 unused days. Tenths and hundredths are not rounded in such calculations.

Now let's calculate the average daily earnings. Ivan quits in November - which means the billing period is from November 2017 to October 2018 inclusive. If Ivan had never been sick over the past year and had completely unused vacation, the calculation of his average daily earnings would look like this:

(100,000 × 12) / 12 / 29.3 = 3412.97 R.

But over the past year, Ivan went on paid leave for 25 days in June and took 17 days of rest at his own expense in October - days minus vacation will be taken into account in these months.

First, let's calculate the number of days in each of the incomplete months worked - July and October: divide 29.3 days by the number of calendar days in the month and multiply by the number of calendar days corresponding to the time worked in that month.

July: 29.3 / 31 × 6 = 5.67.

October: 29.3 / 31 × 14 = 13.23.

For the previous year, Ivan received a salary of 1,057,114.62 RUR and was paid a holiday bonus of 6,000 RUR, which is not taken into account in compensation calculations, since it is not provided for by the remuneration system. To calculate Ivan’s average daily earnings, we divide his salary for the year by the sum of full months worked multiplied by 29.3 and days in partial months:

1,057,114.62 / (10 × 29.3 + 5.67 + 13.23) = 3389.27 R.

If Ivan quits, as planned, on November 23, compensation for unused vacation upon dismissal will be 128,487.23 R:

37.91 × 3389.27 = 128,487.23 R.

But he has the right to receive eight thousand more compensation for unused vacation if he postpones his dismissal until November 27:

40.24 × 3389.27 = 136,384.22 R.

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Almost every accountant in his professional activities I was faced with the need to make settlements upon dismissal as quickly as possible. It often turns out that the hastily calculated amount turns out to be incorrect. As a result, either the company suffers losses, or a dissatisfied employee makes well-founded claims to the inattentive accountant.

To avoid such problems, you need to know how wages are paid upon dismissal, carefully determine the amount of payments and use a checklist for self-checking.

What operations are performed during calculation

Employees can quit for various reasons: from their own desire to staff reduction. However, payment of wages upon dismissal is carried out regardless of under which article of the Labor Code of the Russian Federation the employment contract was terminated.

The responsibility for calculating the amounts lies with the accountant, but every employee can check whether everything has been done correctly. To carry out this operation, it is necessary to request a payslip on the day of dismissal and carefully study the accruals reflected in it. Once you receive the document in your hands, you can proceed to detailed analysis payments.

The final payment upon dismissal usually includes:

• salary for the last month of work;
• monthly bonus (if it is provided for in the employment contract);
• payment for additional work time (overtime, night, holidays, etc.);
• compensation for missed vacation.

Some enterprises have collective agreement, according to which a resigning employee can rely on various compensation payments, especially if the contract is terminated at the initiative of the administration. This may be a one-time severance pay fixed amount or a percentage of the employee's salary.

Payment terms

Calculation upon dismissal - payment terms. What is the deadline for terminating an employment contract? Regardless of the reasons for dismissal, the company is obliged to fully pay its obligations to the employee on his last day of work. Such requirements are contained in Article 140 of the Labor Code of the Russian Federation.

If the organization has a salary project, the amount due to the dismissed person is transferred to his bank card. If a company pays wages in cash, the employee receives the money from the cash register. Consequently, calculations for the dismissal of any employee are made within the time limits specified by law.

Sometimes on the last working day an employee is absent from the workplace, for example, he is on vacation or sick. In this case, the organization is obliged to pay him the final payment upon demand on the last or next business day. If the dismissed person does not show up for the money, the funds due to him are deposited.

Payment upon dismissal of an employee is made simultaneously with the issuance of a work book and familiarization with the order to terminate the contract. This must be done on the last working day of the dismissed person.

Salary calculation procedure

Salaries are calculated according to the standard scheme, with the following being calculated:

• salary for days worked, including the day of dismissal;
• all required bonuses;
• long service pay;
• all overtime (work in the evening and at night, weekends and holidays);
• payment for combining positions);
• other payments due under a separate order (compensation for the use of personal vehicles for business purposes, payment for fuel and lubricants, etc.);
• travel and sick leave (if necessary) are paid.

Salary neg. = (Salary + Bonus month + Other monthly payments) / Number of workers. days per month * Number of work. days

Is it necessary to keep a timesheet?

Specialists from small and medium-sized businesses often ignore the requirement of Article 91 of the Labor Code of the Russian Federation, which obliges employers to keep records of the time actually worked by staff. This is usually done by accountants whose responsibilities include maintaining personnel records, because they consider the preparation of timesheets optional. Meanwhile, in the absence of this document, it is impossible to prove how many days the employee worked.

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At the same time, claims may arise both from employees trying to prove that their salaries were calculated incorrectly upon dismissal, and from tax authorities who believe that in the absence of a time sheet, the company does not have the right to reduce the income tax base by the amount of labor costs . To avoid conflict situations Time sheets must be kept, even if the organization employs several people.

How to calculate an employee upon dismissal: compensation for vacation

The need to calculate and pay the cash equivalent of vacation pay to a resigning employee is set out in Article 115 of the Labor Code of the Russian Federation. It states that each employee who has worked for 11 months is entitled to annual paid leave of at least 28 days.

It is not difficult to determine that for each full month an employee is entitled to 2.33 days of vacation. Based on this number, vacation pay is calculated for employees and compensation for unused vacation for those being dismissed.

Main holiday

The formula for calculating compensation looks like this:

Number of workers days = 28 days / 12 months * Number of complete work. months – Number of uses days otp.

This formula is used to calculate the employee's dismissal.

Bobrov D.S. was hired as a security guard on February 1. His last working day at the company is October 31. The employee was on vacation from August 1 to August 14. 9.33 days of unused vacation are subject to compensation (28 / 12 * 10 – 14).

Additional leave

Some categories of personnel are entitled additional days rest, for example, for employees who have irregular working hours. Since additional leave is provided only after the main one has been used, when the employment contract is terminated, these days are usually unused.

To understand how additional leave is calculated when an employee is dismissed, you need to carefully study the Labor Code. The categories of personnel listed there are entitled to:

• 3 days – for specialists with irregular working hours, middle and senior managers, if the corresponding norm is in local regulations (Article 117 of the Labor Code of the Russian Federation);
• 7 days – for workers in hazardous industries (Article 119 of the Labor Code of the Russian Federation);
• in accordance with the provisions of Article 348.10, 339, Labor Code of the Russian Federation and industry regulations - for other categories of personnel.

Also, from 1 to 10 days, depending on length of service, is provided to civil servants of government agencies for length of service.

If the employee took a vacation in advance

If an employee takes time off more days vacation than he was entitled to, upon termination of the contract the accountant will have to recalculate vacation pay and withhold the overpaid amount.

The calculation procedure for dismissing an employee who has used vacation early is as follows:

1. Exclude periods from working days:

• temporary disability;
• maternity and child care leave;
• business trip days;
• being on paid or administrative leave;
• downtime due to the fault of the administration;
• days of a strike in which the quitter did not participate;
• additional days of rest (for parents of a disabled child).

2. Subtract periods not included in the vacation period– days of absenteeism, suspension from work due to alcohol intoxication (drug use), inadmissibility to work due to lack of permission from a health worker, failure to complete safety training, expiration of a weapons license (driver’s license).

Average daily earnings

Any calculation of an employee upon dismissal begins with determining the amount of average daily earnings. To do this, all payments related to the wage fund are summed up. The calculation does not include:

• financial assistance;
• payment for study leave;
• travel compensation when sent on a business trip;
• money allocated for employee health improvement;
• funds to pay for kindergarten.

To understand how to calculate an employee’s salary upon dismissal, you can use the following rule: “The calculation of average daily earnings does not include payments already calculated based on average earnings (travel allowances, vacation pay, etc.).”

Fact

Formula for calculating average daily earnings:

Wed days charge = Salary amount. in 12 months / 12 / 29.3

The coefficient of 29.3 was introduced by Government Decree No. 642 dated July 10, 2014.

Example

The monthly income of the seller Mikhailov E.A. for November 2017 - March was 30,000 rubles, and from April to October - 32,000 rubles each. The billing period has been fully worked out. Then the average daily earnings will be 1063.71 rubles. ((30000 * 5 + 32000 * 7) / 12).

Average daily earnings for severance pay are calculated differently. To understand how to calculate the salary for the dismissal of an employee who is entitled to severance pay, you need to divide the amount of income he received by the number of days worked according to the production calendar.

Example

Using the data from the above example, we will find the average daily earnings of E. A. Mikhailov to pay him severance pay. It will be equal to 1514.17 rubles. ((30000 * 5 + 32000 * 7) / (21 + 21 + 17 + 19 + 20 + 21 + 20 + 20 + 22 + 23 + 20 + 23)).

If you need to figure out how to correctly calculate an employee upon dismissal, you need to take into account that the days when the employee was absent from the workplace are deducted from the total amount.

Let’s assume that in January E. A. Mikhailov was sick for 10 days and earned not 30,000 rubles, but 14,000 rubles. Then his average daily earnings will be 1,510.55 rubles. (30000 * 4 + 14000 + 32000 * 7) / (247 – 10)).

Payments upon dismissal: step-by-step instructions

How to pay an employee upon dismissal? The accountant should remember that he must be extremely careful in determining the amount of payments due to the employee upon termination of the contract. After all, underpayment of the calculation is fraught with claims from the employee and inspections Labor Inspectorate, and overpayment threatens with an unreasonable understatement of income tax with all the ensuing consequences.

Calculation upon dismissal must be made according to the following algorithm:

1. Determine your earnings for the last month, taking into account all due payments.
2. Calculate the amounts of main and additional leave.
3. Calculate severance pay.
4. Add up the received amounts.
5. Withhold overpayment of vacation pay and other amounts that the employee must reimburse (if necessary).

The final amount will be the company's debt to the resigning employee.

The answer to the question of when severance pay should be paid is obvious: on the employee’s last working day. Moreover, if the resigning employee does not have a salary card, and he did not show up at the cash desk on the last working day, the amount due to him is deposited in a special account.

Calculation of severance pay upon dismissal

A one-time payment (sometimes also called compensation) is issued to an employee on the following grounds:

• if in labor contract there is a clause obliging the employer to pay severance pay in a fixed amount or based on average monthly earnings;
• upon liquidation of a company (closure of an individual entrepreneur) due to bankruptcy, revocation of a license, etc. - on the basis of the norms of clause 1 of Article 81 of the Labor Code of the Russian Federation;
• when reducing the number of personnel - according to the requirements of clause 2 of Article 81 of the Labor Code of the Russian Federation;
• when the owner of the organization changes - in relation to top management, whose dismissal occurs in accordance with the provisions of clause 4 of article 81 of the Labor Code of the Russian Federation.

The amount of payments to personnel dismissed on the grounds provided for in clauses 1-2 of Article 81 of the Labor Code of the Russian Federation is regulated by the norms of Article 178 of the Labor Code of the Russian Federation. It says that the calculation of amounts due after the dismissal of an employee must include severance pay in the amount of at least 1 month’s average earnings. If a citizen registers with the employment service within 2 weeks after termination of the contract and is unable to find a job in the next 2 months, during this period he will be paid a benefit calculated in the manner described above.

Managers and chief accountants who terminate contracts on the grounds of clause 4 of Article 81 of the Labor Code of the Russian Federation are entitled to a payment in the amount of at least 3 average earnings. They have no obligation to register with the employment service.

How severance pay is calculated: example of calculation upon dismissal

To determine the amount of severance pay, you can use the following formula:

Amount of settlement = (Amount of earnings in the calculation period / Number of days worked) * Number of days in the next months

To draw up a certificate of average daily earnings, which a dismissed employee submits to the employment service, the billing period is 3 months.

Mechanic Demidov A.S. resigns on October 31, 2019. The billing period for drawing up a certificate of average daily earnings is 08/01/2019-10/31/2019. It contains 66 working days, which are fully worked out. The employee’s income for three months amounted to 81,000 rubles. Using a calculator, we calculate severance pay upon dismissal according to clause 2 of Article 81 of the Labor Code of the Russian Federation.

For November, A.S. Demidov is owed 25,772.73 rubles. (81000 / (23 + 20 + 23) * 21). If he contacts the employment service on time and does not find a job during December 2019, the company will pay him another 25,772.73 rubles. (since in November and December 2019 the number of working days is the same - 21).

After presenting a work record book without an employment mark, the accounting department will make a calculation upon dismissal, and the timing of payment of benefits due to A.S. Demidov will be 3 working days after the application.

Reduced severance pay

In some cases, the severance payment may be reduced to two weeks' average earnings. The reasons for this are listed in the Labor Code of the Russian Federation:

• a significant deterioration in working conditions, resulting in the impossibility of further work;
• the employee’s refusal to transfer to another job for medical reasons or the employer’s lack of a suitable vacancy;
• reinstatement of a previously dismissed employee;
• the employee’s disagreement with the employer about being transferred to another location;
• joining the army, conscription for alternative service;
• recognition of incapacity for work based on the conclusion of a medical commission.

Payments after dismissal for these reasons are made on the last working day.

Increase in severance pay

In some cases, a dismissed employee may agree with the employer on more substantial compensation than he is entitled to by law. Typically, top managers manage to achieve such preferences when the company’s owners change. The amount of the agreed severance pay is usually fixed in an additional agreement to employment contract. The terms of payment upon dismissal are also specified there.

It should be taken into account that in additional agreements This type usually contains a phrase about the absence of claims against the employer. Consequently, if the employee changes his mind, it will be almost impossible for him to challenge the amount of payments in court.

An example of calculating severance pay and other payments

Manager Shishkin A.A. is called to conscript service. In this regard, he resigns from the company on November 16, 2019. The employee's salary is 26,000 rubles, monthly bonus is 3,000 rubles. The employee has been working for the company since January 2015, the billing period (November 2017 - October 2019) has been worked out in full, Shishkin A.A. has not been on vacation for the last year, so he is owed 28 days of rest.

It is most convenient to calculate the employee upon dismissal, but if this is not possible, the accountant will act according to the following scheme:

1. Will determine the salary for November - 13,619.05 rubles. (26000 / 21 * 11).
2. Calculate the monthly premium - 1571.43 rubles. (3000 / 21 * 11).
3. Find the average daily earnings - 989.76 rubles. ((26000 + 3000) * 12 / 12 / 29.3).
4. Calculate compensation for unused vacation - 27,313.28 rubles. (989.76 * 28).
5. Determines the amount of severance pay - 9897.60 rubles. (989.76 * 10).
6. Calculate the total settlement amount - 52,401.36 rubles. (13619.05 + 1571.43 + 27313.28 + 9897.60).

The employee will receive the money after his dismissal. The answer to the question: “When should I be paid?” will be standard - no later than the last working day in the company.

Required documents

The following documents serve as grounds for dismissal:

• an employee’s application for dismissal (if he terminates the contract voluntarily) or notice of termination of the employment contract;
• severance agreement.

To understand how to correctly pay settlements upon dismissal of an employee, let’s look at the list of documents that an accountant will need for this. It includes:

• dismissal order form T-8 or T-8a;
• note-calculation - form T-51;
• work record book of the dismissed person;
• personal card in form T-2.

Calculation deadlines that apply when dismissing an employee in different situations

Sometimes staff quit while on vacation, sick leave, etc. Such situations often lead to misinterpretation labor legislation. Let's look at several typical cases that arise in the practice of accounting services.

How to calculate an employee if dismissal occurs after going on vacation

If an employee has written an application for leave with subsequent termination of the contract, the accounting department is obliged to calculate and pay him the salary on the last day of work (i.e. before the leave). On the same day, the personnel officer introduces the employee to the dismissal order. makes an appropriate entry in the work book and gives it to the employee.

Calculation upon dismissal on a day off: terms

If the date of dismissal falls on a weekend, payouts must be paid on the first working day following the non-working day. This follows from the provisions of Article 14 of the Labor Code of the Russian Federation.

Payment of settlement pay on a day off from the administration upon dismissal of a shift worker: deadlines

If the person being fired works shift schedule and his last day of work falls on a day off administrative staff, paying him settlement is convenient on a working day for a cashier (accountant). Otherwise, they need to be called to work on days off, which is fraught with additional costs for paying the cashier and accountant.

In addition, the called employees must obtain written consent to work on days off.

Taxes upon dismissal of personnel: terms and procedure

When calculating a resigning employee, you must keep in mind that all payments included in the payroll (salary, bonus, compensation for unspent vacation, etc.) are subject to personal income tax. However, personal income tax is not withheld from the employee’s severance pay calculated in accordance with the requirements of the Labor Code of the Russian Federation. Tax must be collected only on amounts exceeding mandatory payments.

If the payment of an employee’s salary upon dismissal occurred on a weekday, the deadline for transferring personal income tax is no later than the next working day. If the payment is made on a weekend, personal income tax is transferred on the next working day.

Calculation note upon dismissal: goals and design

The calculation note reflects the procedure for calculating the average daily earnings used to calculate severance pay. It does not have a regulated form; in most organizations, accountants use the T-61 form because of its clarity and convenience. The document is internal, the employee can receive it only by written request outlining the reasons for the request.

Purposes of receiving a note-calculation:

• control over the procedure for calculating payment amounts;
• confirmation of income at a new job (for negotiations with a potential employer);
• confirmation of the fact of illegal settlement in litigation.

Appearance and content

The T-61 calculation note contains the front and back sides.

On the front side there is information about the employee:

• Full name, position, personnel number;
• article of the Labor Code of the Russian Federation, according to the norms of which the order was issued;
• information about the date and number of the order on the basis of which the calculation is made;
• number of vacation days to be paid (or used in advance).

On the reverse side, in fact, is the calculation itself:

• monthly earnings are shown;
• the number of days of the billing period is indicated;
• average daily earnings calculated;
• the amount of vacation pay (compensation upon dismissal), the personal income tax withheld from it and the amount to be paid were calculated.

The document is endorsed by the accountant who made the calculations for the dismissed person.

What to do if payments are delayed upon dismissal, employer's responsibility

If the employer does not pay the employee in a timely manner, the dismissed person must seek help from the competent authorities. The complaint can be addressed to:

• to the labor inspectorate;
• to the prosecutor's office;
• to the district (city) court at the place of legal address of the offending organization.

The application must indicate a violation of the employee’s rights, formulate a demand for the former employer, consisting of full payment of obligations and payment of penalties for all days of delay in settlement amounts.

The following must be attached to the application:

• a copy of the work book;
• a copy of the dismissal order;
• pay slips, certificates 2-NDFL and 182-for the last 2 years;
• copies of cash receipts or payment orders for salary payments.

The labor inspectorate and the court, as a rule, side with the employee, obliging the employer to fully pay off the obligations and pay off any accrued penalties.

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Dismissal is an integral part of the employment relationship. Every citizen has gone through this procedure at least once in his life. It implies complete cessation work activity in the company, carried out for various reasons. Naturally, the process has a fairly large number of features, one of them is calculation.

Basic information

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According to the Labor Code of the Russian Federation, calculation upon dismissal is the accrual of all due payments to an employee upon termination of his employment contract.

In the process of its implementation, it is necessary to take into account the grounds on which the working relationship was terminated, since the amount of accrued wages and compensation directly depends on this parameter. It is worth considering this procedure in detail.

Definitions

Basic concepts and terms related to the topic under consideration and used in the article are presented in the table:

Legislation

Legislative acts governing and regulating the aspects discussed in the article are as follows:

1. Art. Labor Code of the Russian Federation.
2. Art. Labor Code of the Russian Federation.
3. Art. Labor Code of the Russian Federation.
4. Art. Code of Administrative Offenses of the Russian Federation.

Final settlement

According to the current legislative acts of the Russian Federation, the final payment is made on the day of dismissal of the employee. The employee must be accrued wages and all due compensation.

Every employer must remember that if the regulated deadlines are not met, he faces liability. As shown judicial practice, in most such cases, the court verdict is in favor of the employee.

Reasons

Article 140 labor code The Russian Federation states that all due payments to an employee must be issued to him directly on the last day of work. Depending on the reason for which the employment relationship is broken, the set of compensation due may differ.

Dismissal can occur at the citizen's own request and at the initiative of the employer, as well as due to circumstances beyond the control of both parties. Most often, the procedure is carried out by mutual agreement. If there is an agreement, final payment to the employee can be made even after the day of termination of the employment relationship.

Documents

In addition to paying the required remuneration, the manager of the dismissed employee is obliged to provide him with the following package of documentation:

• certificate of income received in the form;
• certificate of summarized income - used to calculate benefits;
• work book with a record of termination of the working relationship;

In addition, upon the corresponding application of the employee, he will also have to issue:

• a copy of the hiring and dismissal order;
• a certificate of wages received for a certain period of time;
• a certificate of contributions made to the pension insurance fund.

Mandatory payments and compensation

The final settlement involves the accrual and payment of:

• wages for the last month of work;
• compensation for unused annual paid leave;
• severance pay - the grounds for calculating this payment are specified in the second paragraph of the first part of Article 81 of the Labor Code of the Russian Federation.

Retention and issuance procedure

A certain amount may be withheld from some payments. cash. In particular, this applies to annual leave on which the employee took part-time leave. In such a situation, a recalculation occurs, and compensation is paid only for unused rest days.

There is an exception in which vacation compensation is payable even if the employee went on vacation for a certain number of days.

This occurs in situations where the severance of employment relations with a citizen is carried out on the basis of a reduction in the number of employees or during the liquidation of the company.

Vacation pay

Compensation payment for unused vacation days is calculated as follows:

1. Annual paid leave is 28 days. This value is divided by the number of months in the year and multiplied only by the number of months worked. For example, 5.

28 / 12 * 5 = 2.33 * 5 = 11.65 – unused vacation days

1. The resulting value is multiplied by the employee’s average salary for one day. For example, it is one thousand rubles.

11.65 * 1000 = 11,650 rubles.

1. Income tax is withheld from compensation individuals, and the amount received is given to the citizen as compensation.

11,650 * 0.87 (personal income tax - 13%) = 10,135.50 rubles.

Termination of TD, counting rules

If on the day of dismissal of an employee he was not paid the required remuneration, the employer will have to compensate for this. The fine is 1/300 of the established Central Bank Russian refinancing rates.

Also, if the final amount of the final payment after calculating severance pay to the dismissed employee exceeds the amount of his salary three times, then income tax will be withheld from this amount.

Self-care

According to the Labor Code of the Russian Federation, payment upon dismissal at one’s own request implies payment to the citizen of the following remuneration:

• full salary for the last month of work;
• compensation payment for unused annual leave - in situations where the period was not fully worked by the employee, the employer has the right to withhold previously paid funds.

There is no deduction for vacation

Deduction from compensation for unused vacation, calculated by the actual period worked by the citizen, cannot be made if:

1. Liquidation of the company.
2. Reducing the number of employees.
3. Severance of labor relations due to the impossibility of further work due to illness.
4. Prizes for compulsory military service.
5. In case of disability.
6. Reinstatement to position based on a verdict of a judicial authority.
7. Dismissal that occurs due to other circumstances beyond the control of either the employee or the employer.

Severance pay

This payment is issued to an employee in cases where dismissal occurs due to:

• due to illness that does not allow the citizen to continue working;
• upon refusal to transfer to another position;
• in case of disability;
• in case of changes in working conditions;
• when conscripted into the army;
• in a situation where dismissal is carried out due to layoffs or in connection with the liquidation of the company.

Size

The amount for all cases is equal to wages for two weeks of work. The exception is the liquidation of the company and reduction in the number of employees.

If the dismissal occurred for one of these reasons, then the severance pay will be for a month of work. Moreover, it will be paid again if the citizen has not been re-employed a month after dismissal.

Calculation

It is worth analyzing the final calculation process using an example. The conditional employee wrote a letter of resignation on April 20, and his average salary is 30 thousand rubles.

Respectively:

1. The employee must be paid wages from April 1 to April 19. The number of working days in April is 22. Therefore:

30,000 / 22 * ​​18 * 0.87 (personal income tax) = 21,354.54 rubles – wages for 18 days.

1. In this case, compensation for vacation is calculated for 4 months of work. Hence:

28 / 12 * 4 * (30,000 / 22) * 0.87 (personal income tax) = 2.33 * 4 * 1363.63 * 0.87 = 11,056 rubles

Final calculation of the Labor Code of the Russian Federation upon dismissal

As a result, the final settlement with the employee upon his dismissal must be made directly on the day of termination of the employment relationship.

Depending on the reason for the termination of the working relationship, it may include, in addition to the payment of wages, additional payments - compensation for vacation and severance pay.

Protection of rights

If the final payment was not made within the established time frame, then the dismissed citizen has the right to submit an application to the employer to one of the following authorities:

• prosecutor's office;
• labor inspection.

What threatens the employer

If the deadline for making the final payment upon dismissal is not met, the employer will be fined:

• compensation for each day of delay paid to the citizen;
• from 30 to 50 thousand rubles – for companies;
• from 10 to 20 thousand rubles – for persons responsible for the timely payment of dismissed employees;
• from 1 to 5 thousand rubles – for individual entrepreneurs.