Last modified: January 2020

The news of a reduction in the size of the team or the complete liquidation of the enterprise should not take a single employee by surprise. Labor law does not allow the employer to report such "surprises" later than 2 months before the date of separation. However, there are exceptions to each rule, and the Labor Code of the Russian Federation allows you to speed up the process if the employee himself does not object to such a development of events. As compensation for early dismissal upon reduction, the employer is obliged to pay additional compensation in the amount of average earnings for the remaining time.

Normative base

Chapter 27 of the Labor Code lists federal guarantees due to employees upon termination of the contract without their fault or desire. With regard to downsizing, the following apply:

• - in terms of the amount of severance pay;
• - determines the circle of persons who have preferences when choosing candidates for calculation;
• - on the procedure for official notice and early dismissal.

It is necessary to pay special attention to those employees who are subject to Art. 261 of the Labor Code, since it is possible to forcibly part with them only in the event of the complete liquidation of the employer.

How to apply for early redundancy?

The procedure for notifying the termination of an employment relationship due to the need to reduce personnel costs is strictly regulated by Art. 180 TK. Leadership responsibilities include:

• advance (at least 2 months) notice of the impending dismissal - the employer must give a written personalized notice;
• all-round promotion of new employment - the employee must be offered all available vacancies or positions planned in the future if production is undergoing a reorganization process;
• payment of wages, compensation and severance pay no later than the last working day.

The situation with early separation is spelled out in such a way that it is possible to implement it only by agreement of the parties:

• if the offer came from the employer, and the employee agreed to it;
• if the initiative came from an employee, and the management supported it.

The step-by-step algorithm for such a dismissal looks something like this:

1. Delivery of a written notice of reduction (the employer can immediately include in its text a proposal for early settlement and its financial conditions).
2. The offer of available vacancies up to the moment of signing the order to terminate the employment contract.
3. A counter offer from the employee, if one was not received from his employer immediately, or a written consent to the conditions that were set out in the notice from the management.
4. Agreeing on a new breakup date.
5. Preparation of an updated version of the dismissal order and payment.
6. Filling out labor and payment of settlement.

To receive all additional compensation for early care, the employee needs to correctly write a statement of consent to the employer's message.

View a sample wording of an entry in a labor

An employee must clearly understand that in Art. 180 of the Labor Code, a legislative guarantee is fixed that he will not be dismissed ahead of time at the will of the employer, but it is not the company's obligation to calculate a specialist at any time that suits him.

How to offer an employee early dismissal?

You can contact an employee with a proposal to terminate cooperation, without waiting for the agreed deadlines, at any time. The law does not oblige you to do this in writing, so there are several options:

• describe the conditions for terminating the contract in the notice of reduction;
• formally apply to the employee on any other day after the notification is delivered;
• agree verbally, but receive a written statement from the employee.

In order for unambiguity to be established in the relationship between a hired specialist and his employer, it is better to use the wording from Art. 180 TK. It is possible and necessary to supplement the notice if the local acts of the company provide additional compensation to former employees in case of redundancy.

How to write a statement from an employee?

If the employer did not offer an early parting option, this does not mean that he is categorically against releasing specialists ahead of schedule. The law does not stipulate, but does not prohibit the employee from writing such a statement first.

In order for the employee’s initiative to be understood correctly and not mistaken for a desire to leave of their own free will, the following items should be included in the appeal to management:

• the employee means precisely early dismissal for reduction, and not any other type of termination of relations listed in Art. 77 TC;
• a person claims to receive all financial guarantees due upon separation due to staff cuts, art. 178 TC;
• in addition, consent to dismissal is given subject to the payment of the average salary for the remainder of the warning period, art. 180 TK.

You can submit an application any day after the announcement of the upcoming reduction. However, this does not automatically imply an agreement with the employer. The employer may respond in writing with a refusal to an appeal officially registered in the office, or may not respond at all. Lack of leadership response does not mean tacit agreement.

Particular attention should be paid to the situation in which the authorities suggest not to mention the words about the reduction in the document, but to enter a phrase about your own desire. In this case, the employee may lose all financial guarantees.

Early termination benefits for downsizing

Upon termination of the employment contract for any of the reasons set out in Art. 77 of the Labor Code, the employee is supposed to pay wages for all hours worked and the cash equivalent of unused days of paid rest (of any kind in accordance with the Labor Code of the Russian Federation and the collective agreement). In the case of a reduction, they pay extra severance pay aimed at supporting an employee who has unscheduled lost his job.

If an agreement is reached between the employee and the employer to part ways ahead of schedule, then the list of payments will be somewhat wider. The final list will be formed as follows:

• salary for a part of the month worked - they are calculated according to salary or actual output;
• vacation compensation - determined according to the rules of Art. 139 TC;
• salary for the unworked balance of the notification period - is charged at the average daily rate, the accounting rules for the accountant must be sought in Decree No. 922 of 2007;
• payment for the period of incapacity for work (if there was one in the billable period) - the calculation mechanism is set out in Art. 14 of Law 255-FZ;
• severance pay for the first month of job search (required unconditionally) and financial support for the next 2 months of unsuccessful attempts to find a place - the calculation is carried out according to the norms of Decree No. 922 of 2007.

Early termination can occur for a variety of reasons. In the case when an employee leaves because he immediately found a new employer, he is entitled to severance pay for only one month.

If a person decides to simply not complete the agreed period and start looking for another job, then during the first 3 months he is entitled to financial support from his former employer. The full amount of all benefits can be received by those who, within 14 days after the delivery of the order, managed to register with the state employment assistance service.

An example of calculating compensation for early redundancy

Forced cuts in the number of staff are not the easiest moment in the life of the company, but the greatest burden falls on the personnel department and accounting. The former are obliged to intensively look for suitable vacancies, because even those employees who agreed to leave ahead of schedule (up to the last work shift) need to be offered options. The latter need to apply at least three schemes to determine the final amount of settlement.

As an example, it is worth considering the situation when a specialist with a salary of 50,000 rubles leaves the company ahead of schedule. He received a notice of inclusion on the list for reduction on August 31, 2018, the proposal to leave ahead of schedule was contained there. A week later, on September 7, 2018, the person submitted an application and agreed to the previously agreed option.

The personnel department gave information that over the past period (365 days) the hired person was not on sick leave, he was on vacation only 1 time (from August 1 to August 30, 2018, the monthly income amounted to 45,000 rubles). At the time of dismissal, 10 calendar days of rest will remain unused.

In the considered example, the value of all payments will be:

Payment type	Calculation formula	Accrued, "dirty" amount in rubles
Salary for 5 days of work (01-07.09.2018)	50,000 rubles / 20 w.d in September × 5 days	12 500,00
Holiday compensation, Art. 139 TK (vacation in August is excluded from the number of days in the billing period, therefore, not division by 12 and 29.3 is used, but by the calculated value of 29.3 × 11 + 29.3 / 31 (0.9) days in August = 323 ,2 days)	(50,000 × 11 months + 50,000 / 23 days in August) rub / 323.2 days × 10 days	17 084,59
Average earnings for hours not worked (15 + 23 working days for the period from September 8 to October 31, 2018)	(50,000 × 11 months + 50,000 / 23 w.d. × 1 day in August) / (247 - 22 days in August) × (15 + 23 w.d.)	93 256,04
Severance pay for 1 month (for the period 08.09.2018-07.10.2018 inclusive)	552 174 / 225 w.d. × (15 + 5 w.d.) = 2454.11 × 20	49 082,20
Average earnings for three months of job search (for the period 09/08/2018-12/07/2018 inclusive)	2454.11 rubles × (15 w.d. + 23 w.d. + 21 w.d. + 5 w.d.) - 49,082.20 rubles	107 980,84

It must be remembered that the last payment is due only to those who have not found a job after three months of searching, therefore it is issued to a former employee in two stages:

• at the end of the second month - upon presentation of an "empty" labor;
• after the third month - if there is a certificate from the employment center, if the employee registered there on time.

If a specialist decides to leave for another transfer employer, then he may not receive compensation payments at all. This is because an additional guarantee during the transfer is the right to return to the same place when the new management is in no hurry to accept them into the company.

Reduction of staff is a procedure for terminating an employment relationship with an employee at the initiative of the employing organization. This procedure is regulated by clause 2 of article 81 of the Labor Code of the Russian Federation. Upon dismissal, the reduced employee receives an additional payment in the form in accordance with Article 178 of the Labor Code of the Russian Federation.

The article provides all the necessary information about how, to whom, in what time frame and in what amount this type of benefit is accrued. For clarity, the necessary formulas and examples are given.

The amount of the payment is prescribed in Article 178 of the Labor Code of the Russian Federation. With a reduction on the day of dismissal, the employee receives one average monthly salary. That is, he is compensated for the payment of the first month after dismissal. It is assumed that during this time a person will find a new job.

Subject to certain conditions and non-employment of a person in the following months after dismissal, he can receive two more monthly earnings (for the second and third months). Their calculation is made according to the same rules as for the first month after leaving.

The amount of severance pay can be increased compared to that prescribed in the Labor Code of the Russian Federation, but cannot be reduced. The employer, on his own initiative, may assign a larger payment, having previously fixed this rate and the increased amounts in local internal documentation.

If no acts of the company provide for an increased amount of benefits, then the employee receives the amount prescribed by Article 178 of the Labor Code of the Russian Federation.

The calculation of earnings for severance pay is carried out in accordance with the Regulations to Resolution No. 922 of 12/24/2007.

How are payments for the second and third months calculated?

For the first month, upon dismissal due to staff reduction, each dismissed employee receives an allowance in accordance with paragraph 2 of Article 81 of the Labor Code of the Russian Federation, without exception.

payment for the second month receive only citizens for whom the following conditions are met:

1. The person is dismissed on staff reduction.
2. For the first two months after leaving, the person did not find a job in another organization.

payment for the third month citizens receive under the following conditions:

1. The dismissal is framed as a reduction.
2. Within two weeks after the termination of the employment contract, the person was registered with the employment center.
3. For the first three months after leaving, the person did not get a job, even with the help of the CZN.
4. There is an official decision of the employment service on the need to issue a severance pay for the third month.

To receive funds, a citizen must apply to the employer on their own.

If for the first month the management pays money on the day of dismissal, then for the second and third - only after the reduction of the relevant documentation is presented:

• for 2 months - an application, a copy of the work book, where you can see the absence of a new job, passport;
• for 3 months - an application, a copy of the work book and the decision of the employment service, a passport.

Terms and procedure for payment under the Labor Code of the Russian Federation

On the last working day, a person receives all payments provided for by the Labor Code of the Russian Federation - salary, vacation pay compensation, severance pay for the first month. The employee does not need to take any action to receive the money. The employer himself issues the due amount on the basis of the Labor Code of the Russian Federation.

The terms for payment of benefits for the second and third months are on the next day of the issuance of wages for the enterprise after the presentation of the necessary documents by the reduced employee.

How to correctly calculate severance pay upon dismissal?

For a correct calculation, it is required to determine the size of the average monthly earnings, which is calculated as the product of the average daily earnings by the number of working days for payment.

The severance pay paid upon reduction is due as compensation for the first month after dismissal from the organization. That is, the employer must calculate the number of working days in the month after the termination of the employment contract and multiply by the average earnings for one day.

Working days are calculated according to the production calendar, based on the schedule of the reduced employee.

The average earnings for one day is calculated based on the rules prescribed in the Regulations to Resolution No. 922.

Formula for calculation:

severance pay= Average daily earnings * Working days for payment.

Average daily earnings= Salary in total for the year / Worked working days for the year.

Working days for payment= Number of scheduled working days for the terminated employee in a month.

What is included in income?

To find out the amount of daily earnings of an employee, you need to determine the billing period and the total income for this time.

The settlement period is equal to 12 calendar months before the month of employee reduction.

Example:

If an employee is dismissed due to a reduction on January 18, 2020, then the calculation is carried out for the period from 01/01/2019 to 12/31/2020. The current month in which the dismissal was recorded is not taken into account, except for the case when the date of termination of the employment relationship falls on the last day.

When calculating the average earnings, you need to set the estimated time and summarize for this period all the employee's income related to the payment of his work:

• salary in cash and non-monetary form;
• premiums in the form of interest, in a fixed amount, related to labor activity;
• various incentive payments based on performance;

All accruals are taken taking into account the application of the increasing regional coefficient, if any, is provided for the region where the organization is located.

Not included in the calculation of average earnings for severance pay such accruals and payments:

• compensatory - payment for housing, food, communications, movement, study, rest;
• social - sick leave benefits, maternity;
• financial assistance on various grounds;
• holiday pay for annual, study leave;
• travel allowance for employee travel;
• other payments calculated on average earnings.

Average daily earnings

The period for calculation is 12 months preceding the month of reduction.

Formula for calculation:

Average daily earnings= Salary in total for the period / Working days for the period actually worked.

What is included in the severance pay salary is listed above. As for the value in the denominator of the formula, the number of working days according to the employee’s schedule for the billing period should be calculated, but only those in which the person actually went to the workplace to perform official duties can be taken into account.

It is not necessary to take into account the working days when the employee was sick, was on a business trip, vacation, was absent for various reasons.

How to count days?

As stated in Article 178 of the Labor Code of the Russian Federation, on the day of dismissal due to a reduction, the employee must be paid one average monthly salary.

This means that you need to calculate the average earnings for one day at the end of the last year, and then multiply by the working days in the month that is subject to compensation. In this case, this is the month immediately following the date of termination of the employment contract.

Example:

The employee was reduced on February 18, 2020, which means that the severance pay is assigned for the period from 02/19/2020 to 03/18/2020. If we assume that the employee has a five-day working week, then according to the production calendar, taking into account holidays, 19 working days are obtained.

In the future, after the second month, in the absence of employment, the employee can receive another monthly salary. In this case, you need to calculate the number of working days for payment for the next monthly period.

In exceptional cases, severance pay may also be paid for the third monthly period following its completion. The calculation of working days for payment is similar to the calculation for the first month.

Taxed or not - personal income tax and insurance premiums

Taxation of severance pay is prescribed in paragraph 2 of article 217 of the Tax Code of the Russian Federation and paragraph 2 of article 422 of the Tax Code of the Russian Federation. The first article is devoted to the withholding of personal income tax, the second - to the calculation of insurance premiums.

According to these normative points, the following conclusion can be drawn: severance pay is not subject to taxes (income and contributions) if its amount is within three monthly average earnings.

If the employer, of his own free will, pays an increased allowance, then the excess amount is subject to taxation: 13 percent of personal income tax must be withheld from it and 30 percent of insurance premiums must be charged in excess of it.

Calculation example in 2019

Initial data:

Calculation:

Is it necessary for early retirement at the request of the employee?

As you know, by law, the manager must notify employees who are subject to staff reduction 2 months before the upcoming termination of contracts.

That is, a person is warned, then he works for another 2 months as usual, and only after this period he is fired and the due amounts are paid, including severance pay.

It is possible that the employee to be laid off does not want to wait for the notice period to expire.

If a citizen does not need severance pay, then you can simply write a letter of resignation of your own free will (clause 3 of article 77 of the Labor Code of the Russian Federation) and, after working for 2 weeks, quit with payment of salary and vacation pay. Of course, on such a basis, the dismissed person will not receive severance pay.

If a person still wants to receive an additional payment, then you can try to negotiate with the management on early dismissal, but with the issuance of a severance pay. In this case, you need to write .

If the director is ready to meet halfway and dismiss ahead of schedule, then he has the right to do so. If the manager does not want to do this, then he has every right to do so, then he will either have to leave of his own free will without severance pay, or continue to work until the expiration of a two-month period until the day of the reduction.

Thus, severance pay can be paid in case of early reduction, but only upon reaching an appropriate agreement with management.

Termination of the contract ahead of schedule at the initiative of the employer

It is possible that the employer himself does not want to wait for the end of the two-month notice period and suggest that the employee quit early.

This is possible, but only with the written consent of the employee and only in compliance with the guarantees provided for in Article 180 of the Labor Code of the Russian Federation:

• payment of average earnings for the days from the date of actual dismissal to the date of expiration of the notice of dismissal;
• payment of severance pay according to established rules.

Useful video

To understand the topic more correctly, we suggest additionally watching a short video on the procedure for paying severance pay in case of staff reduction:

conclusions

If an employee is fired due to a reduction in staff, then, in addition to standard payments, he must receive severance pay. For the first month, it is issued on the day of termination of the employment relationship, for the second - after a two-month period after dismissal in the absence of employment, for the third - at the end of the three-month period. according to the decision of the employment service.

The maximum amount by law is three average monthly earnings. The employer, by his acts, has the right to increase the size, but he does not have the right to reduce it.

The monthly average earnings are calculated based on the results of the last year before the layoff: the average daily income is multiplied by the working days to pay benefits.

In case of early dismissal, the issue of issuing a severance pay is decided by agreement with the management of the organization.

Answers to questions from our readers

¿ Question 1 from Nicholas: the employee pays alimony for his child, with a reduction in staff, he was assigned a severance pay, is it necessary to withhold alimony from him >>>.

¿ Question 2 from Anna Vitalievna: the employee is drafted into the army for military service, whether he needs to pay severance pay and in what amount >>> .

¿ Question 3 from accountant Olga: please explain when you need to pay the employee earnings for three months, and when for two weeks >>>.

By law, all payments and compensation in case of early dismissal upon reduction are carried out and entered into accounting entries in full. Whether it is subject to taxes, including personal income tax, depends on the nature of the payment. Insurance premiums from basic payments are also withheld in the calculation and transferred within the time limits established by law. The early reduction procedure has a certain structure, which is established by the Labor Code of the Russian Federation.

early reduction

By 180 article early dismissal is possible even with a reduction. This procedure retains all payments and compensations for the employee, as with a standard reduction. When reducing the staff, it is required to notify the employee about the exclusion of his position from the staff list two months before the actual break in the employment relationship. After carrying out certain activities, the employee can be reduced ahead of schedule, that is, his dismissal is made on any day between the notification and the actual reduction.

Important! In case of early dismissal, the standard procedure for reducing an employee in the regular version is observed. This is necessary to comply with all laws and labor rights of the employee.

There are several important conditions for early reduction:

• at any initiative of one of the parties, the other party must agree in writing. This moment must be framed;
• all payments must be made in full, including additional compensation for the unworked period prior to the original date of departure;
• all guarantees for the employee are preserved in accordance with the dismissal under paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation, which is reflected in the labor;
• until the moment of reduction, all measures must be taken, including notification of organizations (CZ and trade union) and vacant vacancies are offered, for which a written refusal of the employee is issued.

In fact, the early reduction procedure goes according to the standard plan until the decision on the early termination of the labor type contract. Procedure order:

• the decision to introduce a new type of staffing table and reduce a number of positions;
• issuing orders and issuing notices;
• provision of free vacancies by the presence of preferential rights;
• the beginning of the early reduction procedure by agreement of all parties;
• dismissal and settlement with payments and compensation.

Until the employee is notified, the commission that develops the reduction plan must take into account all the features of individual employees, including benefits and preemptive rights. It is also worth considering that a number of categories of workers cannot be reduced, which retains non-reducible positions for them. For example, such a problem may arise with a person who is on maternity leave.

The final stage of early reduction is considered to be the receipt by the employee of a full calculation and all payments required by law.

Due payments and compensation

According to the law, an employee who has been laid off ahead of schedule has all the payments that are due under the usual reduction, as well as additional compensation. List of payments that the employer must pay:

• vacation or sick leave, as well as compensation for unused vacation;
• salary with bonuses and allowances for the period worked;
• compensation for the unworked period;
• additional payments provided for by an employment or collective agreement, as well as an additional agreement;
• severance pay.

Important! The severance pay can be different, since for workers in the far north there is a six-fold maximum amount, and for ordinary citizens three times. At the same time, for the third payment, you will need to collect additional documents and fulfill all conditions, including not being employed and not violating the rules of being at the labor exchange.

Payment of funds in the aggregate is made on the last business day. At the same time, additional compensation, agreed payments and severance pay should be paid. In some cases, one obligatory amount of the average monthly wage is paid, and the second is transferred later. But the employer has the right to pay several salaries at once.

The severance pay is determined by the average earnings. To avoid taxation, it should not exceed three times the average monthly salary. Vacation compensation is paid in proportion to the non-vacation period, that is, if the employee has 10 vacation days left, then this period will need to be paid based on the average daily earnings.

An important point is the calculation of additional compensation based on unworked days. For example, if an employee is reduced ahead of time, which was previously set upon notification, by 14 days, then only workers should be paid from these days. Payment is based on the average daily earnings. The amount of compensation is equal to the product of this amount by the number of days available for work for the remaining period. This compensation is paid together with the rest and is subject to the standard set of insurance fees and taxes.

Features of calculation and payments

All payments are calculated in the accounting department. In the same place, data is entered into all postings and financial documents that represent reporting. Payments that are subject to taxation are also made in various forms, including reporting 6 personal income tax. These include all fixed assets, as well as severance pay that exceeds the limit. Often this can happen due to an additional agreement or a collective agreement, with the help of which higher rates are provided for when reducing.

Important! The employer must make all calculations and pay the funds on time and without reducing the amounts. Everything that is due to the employee in case of early staff reduction is paid on the day of dismissal. If there is a delay, the employee has the right to sue.

When calculating, the employee receives funds from which all fees, including insurance and tax, have already been withheld. This is reflected in the payslip, which is issued together with the labor one. Withheld funds must be registered in the accounting department and transferred to the relevant authorities within the time limits established by tax legislation. This should be done by the employer, since it is he who is responsible for deductions from employees.

An early termination on a redundancy permits the employer to vacate the position prior to the original termination date, which is subject to notice. All due payments and compensation to the employee must be paid on the last working day. The accountant must pay all amounts, including mandatory additional compensation, to the statements. When calculating, the employee receives in his hands the amount from which all deductions have already been deducted.

The abolition of staff at the enterprise leads to the release of employees who are forced to look for a new job. Sometimes they find it before the employment contract is terminated. In this case, the early dismissal procedure may apply. But workers are interested in the question of the payments that they are entitled to in this case. Some complain about the vagueness of the wording of the legislation, but this is not the case. The only thing is that you need to ensure that the management of the enterprise does not dismiss other items that are less beneficial for the released personnel.

Reasons for changing the number or state

The reduction in the enterprise is carried out by decision of its owner or manager. The basis for changing the number or staff - corresponding. It specifies:

1. Accepted changes in the enterprise.
2. Their reason and effective date.
3. Persons affected by the reduction.
4. Instructions to the personnel officer and accountant.

After registration of this order, the dismissal procedure is launched, which takes place within 2-3 months, sometimes longer. During this period, persons scheduled for reduction are offered vacant positions, the due payments are accrued and issued, and a work book is handed. For some of them, the process will stretch. This applies to people who are on vacation or on sick leave.

From the moment the dismissed employees are warned about the planned optimization, the above period of 2-3 months is counted until the termination of the employment agreement. The latter may happen earlier, if both sides do not mind. In this case, the personnel are paid in case of early reduction.

Termination of the employment contract by agreement of the parties

Unscrupulous employers from the moment they decide to optimize the labor force are looking for an opportunity to save on payments. According to surveys and based on legal practice, one in eight does not pay money at all, and a third tries to persuade them to terminate the employment contract by agreement of the parties.

Sometimes unscrupulous managers try to use the desire of an employee to quit prematurely due to staff reductions in order to persuade them to terminate the employment relationship by agreement of the parties. Otherwise, they refuse the request of the dismissed person, they demand that he work for the required 2 or 3 months. Complaining is pointless for the following reasons:

• With a reduction, you can quit early at the initiative of both the employee and the management of the enterprise;
• The procedure is carried out only with the consent of the employer.

It is unprofitable for the employee to go on the proposed deal with the management. Yes, he gets the opportunity to immediately start looking for a job, find and fill a vacancy in the next few days. But he is deprived of the right to count on payments, which are provided for by the staff reduction procedure. It provides for social protection of the released personnel, who are given money that allows them to look for a new job within 5 months. During this period, the previous monthly income is maintained.

What are the employee benefits?

In order to calculate how much an employee will lose if he agrees to dismissal by agreement of the parties, it is necessary to calculate all the amounts that he will lose. So he can count on the following payments in case of early reduction:

• Five (or six) average monthly earnings;
• Compensation for unused vacation.

Of the five salaries, two (or three) are paid for the unexpired notice period. Another salary is issued for the first month of the job search.

Sometimes they mistakenly believe that, in addition to severance pay for 1 month of employment, they should also give the average salary for this period. The names are different, but the payoff is the same. Cause of error - labor law provides for two payments:

• Average salary for 1-3 months for the period of job search;
• Severance pay for 1 month.

However, the latter is issued precisely on account of the average earnings for 1 month. You can get double pay for this period if there are appropriate conditions in the employment contract.

severance pay

If for the first month after the dismissal, the employee immediately receives money, for the remaining two months, not everything is so clear. Each subsequent severance pay is subject to certain conditions.

In case of non-employment in the second month, reduced the employee comes to the former employer and submits an application. It states:

1. The fact that the applicant has not found a new job.
2. Request for severance pay for the second month.
3. The attached work book confirming the specified fact.

Documents are submitted to a personnel officer, he checks them for compliance with the law, after which he turns to the management of the enterprise with a recommendation. The employer has the right to verify the authenticity of the information specified in the application. For example, this is done through an employment service or a detective agency, the main personnel departments and agencies are called, and other opportunities are used.

If the information in the application could not be refuted, the company is obliged to pay the required money. The severance pay for the third month is calculated:

• Based on a document issued by the employment service;
• Subject to registration of an unemployed employee within 14 days after the date of termination of the employment contract with him.

Two weeks are counted from the moment the contract was actually terminated, and not from the day set by the reduction order, when early termination was not considered.

Obtaining a certificate from the employment service is an informal event. The inspector may refuse it, referring to the dishonest behavior of the unemployed. This is understood as his absence from classes, unreasonable (in the opinion of the inspector) refusal of vacancies, etc.

Wage

To calculate all due payments for early reduction, you should establish the total amount of wages for the last 12 months. This does not include vacation pay, travel allowances, or other additional payments. At the same time, premiums are taken into account. This amount is divided by the number of working days that the employee has worked. Vacation and sick days are also not taken into account.. The resulting value gives the average daily earnings (DV), which is used in the calculations of compensation, severance pay.

Other compensation

The terms of the employment contract may provide for others. For example, a valuable employee, a top manager may demand an increased amount of severance pay and the period of its payment. In the event of a dispute that will go to court, the latter takes into account the terms of the agreement. If they do not contradict the labor legislation, the requirements of the employee are satisfied.

Calculation example

Salary V.V. together with monthly surcharges for qualifications and a bonus is 42821.39 rubles. Taking into account the vacation for the year, the total earnings amounted to 473,035 rubles. In the estimated 12 months V.V. working time was 265 days. The average daily earnings amounted to 1785.03 rubles.

The termination notice expires after 34 business days. The due compensation is 1785.03 × 34 = 60691.28 rubles. In the month following the dismissal, there are 21 working days. The severance pay is 1785.03×21=37485.63. The total amount of payments is 98176.91 rubles.

Useful video

Conclusion

The considered dismissal procedure is the most favorable for laid-off employees. They get a lot of time at their disposal for employment, when they do not have to worry about wages. Reimbursement is the responsibility of the employer. And if he violates it, he can be held accountable through the regulatory authorities and the court.

The process of dismissal is not the most pleasant procedure, both for the employee and for the employer. In order to protect employees from unscrupulous employers, a general rule has been introduced - to notify personnel of the upcoming reduction at least two months in advance, part 3 of article 180 of the Labor Code of the Russian Federation. At the same time, the employee has the right to terminate the production agreement earlier, without waiting for the date of dismissal.

Early dismissal upon reduction

The legislation of the Russian Federation regulates guarantees for employees in the form of prior notice of the impending termination of the agreement, as well as the possibility of receiving compensation in the form of monetary amounts. But at the same time, on the terms of mutual agreement, it is possible to terminate the working relationship ahead of schedule, while receiving the final payment. According to the regulatory regulations of Article 180 of the Labor Code of the Russian Federation, the employer has the right to:

• Terminate the employment agreement before the date of reduction;
• The process can be implemented only with the written consent of the employee;
• In this case, it is required to pay compensation, in proportion to the remaining days before the expiration of the two-month period.

Breaking the production agreement on reduction is provided for by Article 81, clause 2 of the Labor Code of the Russian Federation

Dismissal procedure

The procedure for dismissal by reduction must also follow a certain pattern. At the same time, the main document of this procedure is the written consent of the employer on the early termination of the employment agreement. In the event of a break in the working relationship before the deadline, the step-by-step instructions must be carefully followed. It is important to draw up all the required documents and pay the employee all the money due to him.

A specific list of actions has been established that should be followed during this procedure:

• If an employee decides to break off industrial relations before the deadline set by management when reducing staff, he must issue a corresponding application;
• A statement from an employee is the basis for breaking off a working relationship;
• This document must contain information about the employee and the employer, the number and date of signing the personnel contract, the request to terminate the agreement, the date of termination of the contract, the signature and date of the application;
• Next, the employer must accept the application and, on its basis, issue an order for early termination of the employment contract with a specific employee;
• The order is drawn up by an employee of the personnel department and approved by the head of the organization;
• The order is transmitted to the employee for notification, he must sign on its back, as a certificate of familiarization;
• Then, an entry is made in the employee's work book about the termination of production relations with the enterprise, indicating the date and reason. The signature of the authorized employee and the seal of the organization (if any) are affixed to the appropriate field.

Payments for early dismissal upon reduction

In the event of early dismissal during a reduction, employees are entitled to the following cash payments:

• wages for days worked;
• compensation for unused vacation;
• severance pay;
• additional allowance for early dismissal by reduction.

severance pay

Severance pay is only available to employees who are laid off. This is regulated by Art. 178 of the Labor Code of the Russian Federation. Payment is made on the last day of termination of the employment contract. If the employee, who received a notification of the upcoming end of the employment relationship, decided to write a statement and terminate the employment agreement of his own free will, he is not entitled to severance pay.

In such a situation, the entry made in the work book is of primary importance. When the termination of the contract is made in connection with the reduction, the amount of the severance pay is calculated in the amount of the average monthly salary of the employee.

Calculation example:

Average daily salary = Amount of accruals per year / Days worked per year

If the employee's salary for the year amounted to 295,200 rubles.

He worked 492 days in a year.

Then the average daily salary = 295,200/492= 600 rubles.

When calculating, it should be taken into account that the calculation does not include sick leave and vacation payments.

Severance pay \u003d Average daily salary * number of working days in the first month after dismissal.

For example, the last working day of an employee is April 28, 2018.
At the same time, his average daily wage is 600 rubles.

He worked 20 days in April, so his severance pay will be 600*20=8000 rubles.

In the case when the payment is made for the following months, the calculation should be made according to the same scheme.

Early termination payout upon redundancy

When an early termination of an employment contract occurs during a reduction, the company is obliged to pay an additional allowance, which is calculated in proportion to the remaining working days.

Calculation example:

Early termination compensation = Average daily earnings * Number of working days left before the end of the redundancy notice period.

Compensation for unused vacation

When an employee has unused vacation days, he is entitled to compensation for them. This is a requirement of the law. At the same time, for each day of vacation, the average daily earnings are due. The basis on which the contract was terminated does not play a role, compensation for the leave to the dismissed employee is due in any case.

Salary for days worked

Salary, which is calculated for the period worked (from the beginning of the period to the date of dismissal).

For your information

Severance pay and other compensations that are paid upon termination of an employee’s employment contract (with the exception of compensation for unused vacation) are subject to personal income tax and insurance premiums in the PF, FSS and FFOMS only to the extent that exceeds:

• Three times the average monthly salary of an employee;
• Six times the average monthly salary of an employee dismissed from an enterprise in the Far North region or equivalent regions.

What to do if payments are not paid

All obligations for the payment of funds to the laid-off employee in case of early dismissal are assigned to the employer. In the event of an underestimation of the compensation amount, the responsible persons must answer before the court. Cash in the event of termination of employment relations must be produced on the last working day of a citizen in accordance with Art. 140 of the Labor Code of the Russian Federation. Violation of the rights of workers by the employer may consist of the following:

• The enterprise did not receive consent to the early termination of the employment agreement;
• All amounts required by law were not paid (compensation for unused vacation, additional benefits for early dismissal, etc.);
• The process was carried out with violations (the employment center was not notified, etc.);
• The worker was given less than two months' notice;
• The head of the enterprise exercised moral pressure on the employee, forcing him to resign of his own free will, not wanting to pay the due amounts.

Regardless of the type of violation, a citizen should:

• Contact a professional lawyer who is qualified in labor law matters in a timely manner. The specialist will help to competently draw up a statement of claim in court and will be able to protect the interests of the plaintiff;
• Or defend your legal rights in court on your own.

It is important to remember that a violation of labor rights can be appealed in court within one month.

When the case is considered in court, if the decision is made in favor of the plaintiff, the result will be:

• Oblige the employer to pay the due amounts to the employee;
• In addition, it is possible to recover from the enterprise moral damage that was caused by illegal actions.

Conclusion

• In order for the downsizing procedure to go smoothly, it is necessary to provide the employee with the payment of all the required funds, which are provided for by law;
• When an employee insists on early termination, management should make a decision based on the work situation. The Labor Code of the Russian Federation does not give any strict instructions;
• If an employee wants to leave early, and the boss believes that the company needs him to work for the full term of the reduction, then he may be offered a voluntary resignation. But it is necessary to warn the employee, then such care will deprive him of all legally stipulated amounts of money.