In what cases is compensation paid upon dismissal? Payments upon dismissal at one's own request

Is there a payment due upon dismissal? Are there any deadlines within which the employer must meet when solving the task? These questions are of interest to anyone who plans to leave their work position. After all, money disputes arise between employers and their subordinates quite often. Therefore, you should pay attention to the calculation at the time of dismissal. Maybe the employer does not owe anything to the employees? In Russia, the procedure for assigning payments is established by the Labor Code. What does it say? What features should every employee know about before leaving?

Should I pay?

Is there a payment upon dismissal? Are the deadlines for this process established at the legislative level? Should an employer pay its subordinates at all?

At the moment, there are laws in Russia according to which every boss is obliged to pay his employees. He pays for every day employees work. And this is a mandatory measure. Otherwise, the dismissal process can be called broken. Accordingly, subordinates have the right to file complaints against the actions of their employers.

Art. 140 of the Labor Code of the Russian Federation provides for certain deadlines that the employer must meet. If the boss does not take care of this, he faces a fine of one size or another.

What do they pay for?

What is payable upon dismissal? The timing of this action is a completely different question. First, each employee must become familiar with what they are entitled to money for. After all, not everyone is aware of this issue. Some citizens do not even know that the employer is obliged to make payments during the termination of the employment relationship!

At the moment, it is possible to request (or recover) funds from the employer for several periods. Among them are:

• worked on official days off;
• all days worked until acceptance;
• for unused vacation.

Accordingly, funds can be recovered for all of the above periods. And every employee can demand them. Typically, employers independently pay their subordinates. The main thing is to check the accuracy of the accruals.

Upon dismissal

When is severance pay due? The timing of this action is established at the legislative level. The point is that it is enough to read the Labor Code to find the answer.

Now in Russia, every employer is obliged to pay his subordinates on the day of dismissal. It is precisely when an employee is directly removed from performing official duties. Neither earlier nor later.

Accordingly, by the time of dismissal, the employer must prepare all the documents necessary for the calculation. And along with the work book, the subordinate receives the money due to him. Delay in payment is punishable by a fine. And reimbursement of the full amount to the employee with whom the settlement was supposed to take place.

With absence

Sometimes it happens that the employee is not at work at the time of termination of the employment relationship. And then, as you might guess, the employer cannot make the calculation according to all the rules. Art. 140 of the Labor Code of the Russian Federation provides for a certain algorithm of behavior in this situation.

The point is that the payment must still be made. But in this situation, it will have to be carried out directly at the request of the dismissed employee. He writes a statement of the established form for the calculation. Next comes the payment. This can be done no later than one day after submitting the relevant request.

In other words, if an employee did not work on the day of dismissal, he must apply for a settlement, but this must be done by writing a statement. Funds can be received either on the same day or the next day. And nothing more.

On holiday

What else should an employer pay attention to? When is severance pay paid? Deadlines may vary. It has already been said that a lot depends on the situation.

Sometimes an employee is fired (or he himself writes in advance while on vacation. In this situation, the calculation is not made immediately. In fact, at the time of dismissal, the citizen will not be at work. Then you will have to wait for the subordinate to return from vacation. And at that moment, make the calculation.

Usually employees come to collect money themselves. But if this does not happen, you will have to wait until the employee writes the appropriate application for payment.

Controversy

It is not always the case that the employer and subordinate resolve all issues without any problems. It happens that some disputes arise about what calculation is due upon dismissal. The payment terms (the Labor Code of the Russian Federation establishes a clear framework for this) of funds is one day. This means that either at the time of the application the employer must pay the subordinate, or the next day after writing the application for payment of the settlement. What if disputes arise?

Everything is very simple. The amount that is not in dispute is paid on the day of dismissal. That is, the one with which the boss agrees. But the balance must be paid at the time of settlement of the dispute, after the employer has carried out an accurate data check and established how much money is actually due to the dismissed subordinate.

In case of delay

Labor legislation in Russia indicates that a delay in payment of compensation upon dismissal is possible. But only in this situation the employer is obliged to cover the entire delay with additional payments. How much will you have to pay?

The exact amount cannot be stated. The thing is that it depends on many factors. For example, from the total amount of debt. And on the duration of the delay. But at the legislative level certain payment conditions are established.

The penalty for delaying payment of settlement upon dismissal is 1/300 of the Central Bank refinancing rate. This is exactly how much of the entire debt amount will have to be paid per day of delay. The countdown will begin the day after non-payment of funds. And it will end on the day the payment is received.

This rule always applies in all cases. In other words, it does not matter whether the employer was at fault for the delays or not. You will still have to pay for the delay in accordance with the rules established in the Russian Federation.

Serious penalties for late payments

In Russia, an employer may be subject to more serious liability for failure to pay employees. The point is that the boss must pay the required funds with all interest to the subordinate no later than 3 months. This is exactly the period given for payment without additional large fines (only with a penalty, which is 1/300 of the refinancing rate for each overdue day).

But Article 145.1 of the Criminal Code of the Russian Federation states that if an employer has not paid the full amount of money to his subordinates for more than 3 months, he will face serious liability. The first scenario is the imposition of a fine. Its size is up to 120,000 rubles. Also, the penalty payment can be calculated based on the annual income of the offender. Or there is a risk of being imprisoned for 12 months.

Vacation and dismissal

The next question that interests many is the calculation of payment for unused vacation upon dismissal. As has already been said, they must pay for it too. This process involves many nuances. And everyone should pay attention to them.

The first rule is that if the employee did not go on vacation at all over the last year, then funds are accrued for all 28 days of paid legal rest. Plus, days worked by agreement with the employer that are holidays are added here (in order to receive an additional day off upon request). If the vacation has been used to one degree or another, then the calculation will be made in direct proportion to the time worked.

How to calculate compensation for unused vacation? First, you need to find out the employee's average salary per day. And then correctly calculate how many days of vacation you need to pay. If an employee has worked for the company for at least a year, but never went on vacation, as already mentioned, he is required to pay for all 28 days. Otherwise, you will have to make calculations using the following system (it is better to consider it with an example).

The subordinate has 28 days of paid legal rest. How to calculate compensation for unused vacation? Let’s assume that a person quits on his own after working for 8 months from the date of employment. In this case, the days for which compensation is due will be equal to: 28*8/12=18.67 days. Next, the resulting figure is multiplied by the employee’s average salary per day. And this money must be paid upon the dismissal of a subordinate.

By the way, in Russia there is no provision for the absence of paid leave. Employees cannot work without it for more than 2 years. If a subordinate intends to do this, it is necessary to force him to retire. And if a person quits after 24 months of work, then he will receive payment for 56 days of paid leave. In fact, understanding how many days to pay is not as difficult as it seems.

The rules for calculating the days that the employer will have to pay can be divided into several steps. The first is to divide the total number of vacation days by 12. The second is to multiply the resulting amount by the number of months worked in a year.

Request for settlement

It has already been said that it is not always possible to settle accounts with subordinates on the day of termination of the employment relationship. Then you will have to ask the employee for payment upon dismissal. The sample of this document cannot be called template. After all, it is usually written in free form. The requirement might look like this:

I, Ivan Ivanovich Ivanov, an employee of Miralinks LLC, working as a senior manager since 2012, ask my employer, Petr Petrovich Sidorov, to make a settlement with me due to my dismissal. It took place on March 5, 2016.

At the very end there is a date and signature. Nothing else special is required. An employee can describe the reason for his absence from work on the day of dismissal. And nothing more. After writing this document and submitting the request to the employer, the latter will have to provide everything that is necessary for the calculation.

We take the money

Now it is clear what deadlines a boss must meet when dismissing his employees. The dismissal process can be reduced to the fact that after acceptance an order is issued. On the day it comes into force, the employee comes to the employer, who issues him a special pay slip, as well as a work book. With the piece of paper you need to go to the accounting department and receive cash.

This is payment upon dismissal. The duration of this action is short - upon request on the day of dismissal. Or the next day after writing an application for payment of funds. As soon as the work book and payment are received, the employee puts his signature in special accounting journals. And that’s it, the dismissal process is over.

(What amount should be paid when dismissing an employee at his own request, at the initiative of the employer and other circumstances)

Dismissal is considered to be an unpleasant event. Psychologists believe that in terms of the intensity of the experience, dismissal is second only to divorce and the death of a loved one. However, ending an employment contract is almost always a new opportunity for career growth and a chance to change your professional life for the better. Even if this happened at the initiative of the employer.

In any case, dismissal should be considered as an opportunity to rest and relax, as well as to find a better place to work. This is well facilitated by the payments that an employee can count on in connection with dismissal. These include:

• wages for days worked in the month of dismissal;
• compensation upon dismissal for unused vacation;
• severance pay and average monthly earnings for the period of employment;
• compensation to the company's management and chief accountant;
• temporary disability benefit.

Calculation with allowances and surcharges

The employer must pay the resigning employee the full salary no later than the day of dismissal, i.e. together with all additional payments, allowances and bonuses provided for in the organization (Article 140 of the Labor Code of the Russian Federation). This requirement is met by the employer in 99 percent of cases if the employee actually carried out his activities and this can be confirmed. If the employer unreasonably underestimated the amount of payment, then it is possible and necessary to go to court, especially since the statement of claim in defense of the employee’s rights is not subject to state duty.

Compensation for unused vacation

Quite typical situations are when unused vacations accumulate for years. However, the law prohibits failure to provide annual paid leave for two consecutive years. But it is entirely possible to transfer leave for the current years to the next year at the request of the employee (Article 124 of the Labor Code of the Russian Federation).

As a general rule, before dismissal, an employee can, at his discretion, take time off or receive compensation for all vacations on the basis of Article 127 of the Labor Code of the Russian Federation.

As you know, leave is granted to an employee based on his written application. The same applies to vacation followed by dismissal.

It must be remembered that if an employee is dismissed for guilty actions, it will not be possible to use vacation. For example, if an employee skipped work or committed theft in his organization (Article 81 of the Labor Code of the Russian Federation, appeal ruling of the Altai Regional Court of 2015). Monetary compensation is paid regardless of the reason for dismissal.

To calculate compensation, length of service in the organization is important. The length of service does not include (Article 121 of the Labor Code of the Russian Federation):

• time of absence from work without good reason;
• Holiday to care for the child;
• vacation at your own expense exceeding 14 calendar days.

Severance pay due to staff reduction

When an organization is liquidated or its staff is reduced, the dismissed employee is entitled to payment of severance pay and average monthly earnings for the period of employment, but, as a general rule, no longer than two months (Article 178 of the Labor Code of the Russian Federation). Severance pay is also paid if the employer violates the rules for concluding a contract, if it excludes the possibility of continuing work (Articles 77 and 84 of the Labor Code of the Russian Federation). The benefit is paid in the amount of average monthly earnings and is included in payments for the period of employment.

The law also defines other cases of payment of benefits, but in the amount of two weeks’ average earnings:

• the employee refused to be transferred to another job offered to him on legal grounds (for example, for medical reasons);
• the employee who previously performed the functions of the resigning employee has been reinstated;
• the employee’s refusal to continue working due to a change in the terms of the employment contract determined by the parties.

The organization may also provide for other reasons for paying severance pay or set increased amounts.

In this case, the payment of benefits does not depend on the fact of further employment.

The benefit is not paid in the following cases:

• when an employee commits guilty actions. For example, at least one-time use by a teacher of educational methods associated with physical and (or) mental violence against the personality of a student or pupil (336 Labor Code of the Russian Federation);
• if the employee, through his own fault, violated the rules for concluding an employment contract;
• if the employment contract is concluded for a period of less than two months;
• if the employee worked part-time;
• if the employee did not complete the probationary period (Article 71 of the Labor Code of the Russian Federation).

A few words should be said about the violation of the rules for concluding an employment agreement, which does not allow the continuation of work. The list of these violations is enshrined in Article 84 of the Labor Code of the Russian Federation, and the culprit may be either the employer or the employee:

• the employee began work with a medical certificate prohibiting him from this type of activity;
• in necessary cases, there is no document on education;
• other cases established by law. For example, when hiring a woman for a job with harmful or dangerous working conditions (Article 253 of the Labor Code of the Russian Federation).

Compensation upon dismissal of a director or chief accountant

For persons exercising strategic and financial management of the organization - the director, his deputy and the chief accountant - the labor code provides additional guarantees upon dismissal. Thus, upon termination of the contract following a change of founders, these persons are entitled to compensation in the amount of not less than three average monthly earnings of the employee.

Temporary disability benefit

It should be remembered that the employer does not have the right to dismiss an employee on his own initiative during the period of his temporary incapacity for work, as well as during the period of pregnancy or child care. The exception is situations of liquidation of a company or termination of activities by an individual entrepreneur.

The benefit is paid if the disability occurs during the period of work or within 30 calendar days from the date of termination of the employment relationship (Article 5 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”).

Temporary disability benefits are paid exclusively in the following situations:

• illness or injury, incl. in connection with abortion or IVF;
• the need to care for a sick family member;
• quarantine of an employee or his child attending kindergarten;
• prosthetics for medical reasons in a hospital facility;
• follow-up treatment in the prescribed manner in sanatorium-resort organizations after the provision of medical care in a hospital setting;
• in connection with motherhood.

You can apply for payment of such a benefit to your employer within six months from the moment the circumstances that served as the basis for receiving it cease (Article 12 of Law No. 255-FZ).

It is worth noting that if an employee falls ill during the vacation period before dismissal, then the vacation for the duration of the illness is not extended.

In conclusion, let us remind you once again that payments to the employee are made on the last day of his work. In this case, the employer must pay all amounts, with the exception of temporary disability benefits, namely wages, compensation for vacations, etc. For some reasons, an employee may be absent from the workplace on the day of dismissal, which means that he will not receive payment on that day. Then he has the right to apply later, and the employer is obliged to pay the amounts due to him no later than the next day after the application. In case of delay in payments for any reason, the employer must also pay the former employee interest in an amount not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time on all unpaid amounts for each day of delay (Article 236 of the Labor Code of the Russian Federation).

Dismissal is always the termination of the employment contract and the relationship between the employee and the employer. Upon dismissal, the employee is entitled to cash payments.

Full payment must be made within one day. The day of transfer of documents and cash payments is the last working day. It does not matter on what basis the dismissal is carried out.

Reasons for receiving payments

The main reason for receiving cash payments is the fact of dismissal. Grounds for dismissal are not grounds for payment of compensation. The employer acts as a guarantor to the employee regarding his material well-being.

All mandatory payments that he transfers to extra-budgetary funds are social guarantees for every worker in case of loss of monthly earnings.

Payments are also provided to compensate for missed vacations and total hours worked.

The main reason may be the mandatory financial settlement between the parties to the employment agreement upon its termination. The employer can only consider its obligations fulfilled when the employee has received the money and there is no debt to extra-budgetary funds.

Unscrupulous employers risk being brought to financial, civil, disciplinary and even criminal liability for incorrect calculations.

Types of compensation

The Labor Code of the Russian Federation establishes the following types of monetary compensation upon dismissal of an employee:

• payments upon dismissal due to staff reduction;
• payments if there was dismissal by agreement of the parties compensation;
• voluntary care payments;
• compensation for dismissal due to health reasons.

The employer must financially compensate for unused vacation pay and

Reimbursement for actual time worked is not RP.

The calculation takes into account the hours, as well as the form of payment and the tariff rate. Allowances and bonuses are also added.

The salary is transferred no later than the day of termination of the employment agreement (Article 140 of the Labor Code of the Russian Federation). In the absence of settlement before this moment, at any time and upon the first demand of the employee, he will have to receive everything that the employer owes him.

For early termination of an employment contract

It is permissible to terminate such an agreement with an employee before the expiration 2 months from the date of the warning notice.

To do this you need:

• notify the employee himself and obtain his consent;
• further, vacation compensation is provided, as well as VP;
• compensation is paid for early termination of contractual relations.

Additional compensation is accrued for the time remaining until the end of the notice period. Thus, in case of early termination of an employment agreement, the employee is obliged to receive compensation for unused vouchers, VP and additional compensation wages for the period that he agrees to shorten upon termination.

Affects the procedure for calculating compensation and the method of early termination of an employment agreement. For example, when a person leaves of his own free will or by agreement of the parties, the VP is usually not paid. The exception is those cases where the employer has somehow violated labor laws.

If an employee loses his monthly income due to staff reduction, then severance pay is mandatory.

The employee is not to blame for such a dismissal, and the state is obliged to provide money for the period while he looks for a new job. There are also cases when an employer induces an employee to leave at his own request when staffing is reduced.

When staffing is reduced, in any case, the employer cannot require employees to write an initiative statement regarding their resignation. . This is a beneficial solution to the problem regarding the payment of VP, but only for one side. The employer can only advise or offer a similar option. And the employee retains the right to refuse.

Moreover, dismissal during staff reduction with the employee’s initiative is illegal. Two conditions for termination of an employment contract cannot exist simultaneously. The employee must choose: to leave of his own free will and lose severance pay, or to be laid off, while retaining the right to monetary compensation and indicating a more “favorable item” in the work book.

Often, when employers want to avoid paying back wages, but they have no reason to fire them, the employee is monitored. Each offense is recorded and then the employer tries to force him to leave “at his own request.” This is especially true for a part-time worker, but other employees in such a situation also need to exclude tardiness and any, even minor, violations of labor discipline. It will be virtually impossible to prove in court the guilt and intentionality of the employer’s actions.

For unused vacation

Compensation for unfulfilled vacation is paid to all categories of dismissed persons, regardless of the reasons for ending their employment. Such monetary compensation is given for all unused rest periods by the employee.

According to the law, in very rare cases it is allowed to work without vacation for more than 2 years.

Most often, the employee himself takes the initiative and refuses the next vacation. If the employee has not been on vacation for more than 2 years in a row, the employer will have to justify this upon dismissal. The exception is cases involving guilty actions of the employee.

If the reason for dismissal was a serious violation of labor discipline, the employee will not receive compensation for lost vacations. The date of departure in this case will be the last day of vacation. According to the general rule, the employer, before the day of immediate dismissal, must transfer to the person compensation for all unused vacations. Compensation is calculated only for fully worked months.

When staffing is reduced

Reduction of staff involves termination of a contract without the will of the parties. In this case, the state guarantees monetary protection to workers. Extra-budgetary compulsory insurance funds, in turn, are engaged in the implementation of social programs aimed at providing for people who, through no fault of their own, are left without a job.

When staffing is reduced, the employee must be paid severance pay, salary for the period actually worked and compensation for unused vacations (if any).

Cases where the employer’s guilt led to a reduction in the workforce are not exceptional.

VP is very different from regular salary compensation.

It is paid in any case when:

• liquidation of the organization;
• The number of employees is being reduced (Article 81 of the Labor Code of the Russian Federation).

The average salary does not always remain with the employee. He retains his monthly salary if the contract with the new employer has not yet been concluded. At the time of payment of the salary, he must confirm that all this time he was not a participant in labor relations. In exceptional cases, average earnings can be maintained for 3 months instead of the standard two, by decision of the employment center.

The employee must apply to the Central Work Center with a special application within the first two weeks after dismissal. The employment center will consider him, and if he is not hired, he will retain his average salary for three months after dismissal. To receive a salary, you will need to provide the employer with your main document confirming your work activity and an extract from the central salary.

Calculation

When calculating, the features of the applied remuneration system at the enterprise are taken into account, bonuses and allowances are added. Usually they calculate how many hours per day and days were actually worked.

The calculation of additional compensation in case of early termination of an employment agreement is made taking into account the time remaining until the end of the period allotted for notice.

An employee may receive disability benefits during vacation, but the pay period is not extended by the number of sick days. Unused vacation pay is calculated based on the time actually worked in the year. Thus, the calendar year is completely ignored.

A similar scheme is used when calculating the size of the VP. Compensation will be proportional to the days allocated for vacation during the months worked. If less than half of it was worked in a month, then such a period is not taken into account when establishing the amount of compensation for unused vacation. When working more than half of the days in a month, this period is counted as a whole period.

Formulas and examples

There are 2 main formulas that are used when calculating severance pay and payment of average monthly wages:

ZP (SDN) = ZP (F): RD (F);

ZP (SR) = ZP (SDN) * RD: 2.

The average daily salary (ADS) is calculated based on the days actually worked in the month and the amount of the salary for the last 2 months worked. The average monthly salary will depend on the average daily wage, as well as on the number of working days for the last two months.

Example No. 1. An employee of the enterprise quits on July 20, 2019 due to a change in significant working conditions. Severance pay was calculated in a one-time amount. The reporting period is May – June 2019. During this time, the employee received a salary in the amount of 10,000 rubles. About 4,000 rubles of sick leave were also accrued, but they are not taken into account when calculating severance pay.

1)Installing SDN ZP: 10,000: 33 = 303 rubles (33 is the number of days worked in May - June 2019);

2)Average monthly number of working days – 20 . Based on this, the average monthly salary will be equal to: 303 * 20 = 6060 rubles.

Since the benefit must be paid in a one-time amount, its size will be equal to 6,060 rubles.

Compensation for unused vacations is calculated using the formula:

K = D (COMP)*ZP (SR),

where ZP (SR) is the average daily salary, and D is the unused vacation period. The latter indicator depends on the total duration of vacation, the total number of calendar and holiday days.

2) Amount of vacation pay: 28*168.9=4729 rubles.

Vacation pay for the 7 months not worked must be withheld.

1) Billing period: 28:12*7=16.33 days;

2) Amount to be withheld: 16.33*168.91=2758 rubles.

Salary upon dismissal is calculated depending on the days worked in the month and the average daily salary.

Taxation

The income of individuals that is provided to them as employees upon dismissal or liquidation of an enterprise is not subject to personal income tax.

But we must not forget about the additional conditions for taxation of amounts that may be provided for under a collective or individual employment contract.

The unified social tax is not imposed on dismissal of an employee, including compensation for unused vacation pay. Taxation of VP depends on its size. If the employer is obliged to pay severance pay, then he does not pay income tax. When the amount of unpaid benefits is included in the amount of income of the enterprise, the employer pays the non-paid benefit.

Liability for non-payment

There are two ways to achieve payment of the required compensation amounts: contact law enforcement agencies or the court. In the first case, a case will be opened against the employer and if the evidence during the judicial and pre-trial investigation turns out to be significant, then he will be held criminally liable for failure to pay social payments obligatory for the employee.

When filing a claim in court, an employee can recover accrued but unpaid amounts of salary, bonuses and compensation for the entire past period.

In this case, the employer's liability may be civil or disciplinary in nature.

Upon dismissal, the employer is obliged to pay salary, severance pay and compensation for unused vacation before the day of actual dismissal. The chosen method of ending cooperation with the employer can shorten or supplement this list. Only those employees who have committed significant disciplinary offenses can be deprived of full payments.

Receiving payments upon dismissal of one's own free will is the right of any employee, and this includes not only wages for the period worked, but also a number of other accruals.

Knowing and being able to defend your rights are important skills that will allow you to receive from your employer the full amount of money that is required by law.

When dismissing at one's own request, the process of terminating the employment relationship is initiated by the employee of the organization himself.

According to Russian labor legislation, after notifying the employer of your intention to quit, you need to work for another two weeks, during which he has the opportunity to select another person for the vacated position.

By mutual agreement of the parties to the employment contract, the period may be reduced. In any case, the first document for formalizing dismissal is a written statement.

It is also important for the resigning employee to keep in mind that he can withdraw his application up to the end of the required two weeks of work. This possibility is provided for by law, so the employer does not have the right to refuse, even if he has already found a replacement employee (except for the case when a new employee cannot be refused - for example, when transferring from another company).

In order to avoid violation of his rights, the employee must notify the refusal of dismissal also in the form of a written statement, which can subsequently be used as evidence of a violation of his rights in case of forced termination of the employment agreement.

Upon termination of the relationship, a work book is filled out and returned to the employee along with other documents (for example, a higher education diploma) stored in the organization.

Dismissal during the probationary period

A probationary period is a period during which the employer evaluates how suitable a particular employee is for the position, and the employee, in turn, evaluates whether his expectations about job responsibilities coincide with reality.

The main feature of voluntary dismissal during the probationary period is the shortened period for consideration of the application. In particular, the employer must consider the application within three days and has no right to delay this period.

The duration of the probationary period is established in the employment agreement or an annex to it. As a general rule, it cannot exceed three months. However, for management positions this period can be extended to 6 months.

For fixed-term employment contracts for a period of up to 2 months, a trial period cannot be established in principle, and for contracts up to six months, the maximum trial period is two weeks. In any of the above cases, the employee is not required to provide reasons for his dismissal, and has the right to terminate the employment contract at any time.

Probationary employees have the same rights to receive severance payments as regular employees of the organization.

What should an employee be paid?

Let's consider what estimated payments the employer must pay upon dismissal at his own request.

According to labor legislation, a resigning employee is entitled to two mandatory types of payments:

• salary for the period worked;
• compensatory payment for unused vacations.

Wages must include not only salary, but also all allowances, bonuses, etc. provided for in the contract or local regulations. As for compensation for vacations (payment of vacation pay), there are two options for the development of the situation: the employee either agrees to the payment, or takes a vacation with subsequent dismissal. In the second case, the final settlement with the employee and the return of the work book must be made before he goes on vacation.

There are rarely situations when an employee takes sick leave during vacation - in such a situation he is entitled to temporary disability benefits, but the period of vacation for sick days is not extended. The provisions of the collective agreement may provide for other types of payments due to resigning employees, but such contracts are rare.

If you quit at your own request, there is no severance pay - labor legislation regulates its payment only when the company is liquidated or the workforce is reduced.

Payout calculations with examples

Payroll preparation

The salary paid upon dismissal depends on what payment system is adopted at the enterprise. Examples:

• Time system– in this case, payment is made for days worked. If the salary was 25,000 rubles, and out of 22 working days 12 were actually worked, then the salary at the time of dismissal will be: 25,000 / 22 * ​​12 = 13,636 rubles.
• Piece system– with such a system, it does not matter how many days the employee has worked. The results of his work are measured in specific natural indicators, for example, in units of manufactured products. Let’s assume that during the month in which the employment contract is terminated, the employee produced 25 products, and the rate for each of them is 400 rubles. Then the salary due to him will be: 25 * 400 = 10,000 rubles.

In practice, any other payment system can be used - variable piecework, progressive piecework, bonus, etc. However, the above forms are most common.

Compensation calculation

Calculating compensation for unused vacation is a more labor-intensive process - accountants most often use special software for this.

In simplified form, it can be represented as the following sequence of actions:

• Determination of length of service for granting leave. To do this, the date of hiring is subtracted from the date of dismissal. Periods of being on administrative leave at one's own expense for more than 14 days are also excluded from the length of service. This results in a certain number of full months and days, which are rounded according to the following principle: less than 15 days - down, more than 15 days - up.
• Calculation of the required number of vacation days based on length of service and the provisions of the employment contract.
• Determining the number of unused vacation days by subtracting actually used vacations from the calculated value.
• Calculation of average daily earnings: wages for the previous 12 months divided by the actual time worked for a given period.
• Calculation of compensation.

For example, an employee was hired on August 13, 2015, and fired on September 16, 2016. He did not take vacations at his own expense, which means his work experience was 13 months and 10 days. For compensation purposes, the period will be 13 months (rounded down).

According to the employment contract, the employee is entitled to 36 days of vacation, then the vacation allotted to him will be 36 / 12 * 13 = 39 days. In fact, he used 15 days in June 2016, then the number of unused days was 39 - 15 = 24 days. The salary for the previous year amounted to 460,000 rubles, the period was fully worked (except for vacation time).

Then the average earnings per day will be: 460,000 / (29.3*11 + 29.3/30*15) = 1365.19 rubles, where 29.3 is the average number of days in a month (according to the Labor Code of the Russian Federation), 30 is the number days in June 2016, 15 – actual number of days worked in June 2016. Thus, compensation for unused vacation will be: 1365.19 * 24 = 32764.56 rubles.

Payment terms

The Labor Code of the Russian Federation, namely, states that each member of the team has the right to annual leave.

In this case, he has the opportunity to choose:

• use rest time as intended;
• refuse vacation in favor of receiving monetary compensation.

Compensation and vacation pay are calculated in a specific manner, which is regulated by Article 139 of the Labor Code. This takes into account the average salary and hours worked.

Thus, compensation for unused leave upon departure is cash payments that the employee receives in the same amount as if he received them when using leave. It is legally established that a team member has the right to receive benefits in full.

However, if an employee leaves of his own free will, there will be no other compensation or incentive payments for him.

The law of the Russian Federation provides 2 options for receiving compensation for rest in case of care:

1. if the employee did not use rest at all;
2. if he did not complete any part of his vacation in the current or previous years.

It is important to know. When making payments, the employer is obliged to pay all compensation that is due to the employee, regardless of the statute of limitations for this debt.

However, if the employee has already used all the rest and received vacation pay, but has not completed the year (or at least 11 working months of the year), the excess amount of these payments will be withheld during the calculation. The employer has all legal grounds for this.

Worth considering. It is not uncommon for vacation compensation, which is paid upon dismissal, to be confused with compensation for the remainder of compensation. However, these are not identical concepts. In the latter option, it is necessary to reimburse vacation days that exceed the mandatory 28 days. The remaining cases are compensation for the main period of vacation days.

Such a replacement is not acceptable for certain types of workers:

• pregnant women;
• minors;
• workers in hazardous or hazardous work.

Features of vacation pay upon voluntary dismissal

When making such payments, it is worth considering:

How do they pay?

Vacation compensation is based on the average daily salary during the current calendar year.

Example of an employee statement

If an employee decides to leave of his own free will, he must write a statement. It is compiled in any form. The document must indicate your details, position and reason for leaving.

In this case, it is not necessary to register a requirement for compensation for unspent vacation. These payments are required by law by default. However, this wording is necessary if the employee wants to take advantage of vacation before dismissal.

The resignation letter has the following structure:

• A cap;
• title;
• main part of the text;
• date, employee signature.

Below is an example of the wording of this document.

Example of a resignation document

The dismissal order must be issued in Form T-8. It indicates the employee’s data, the reason for leaving, the date of dismissal, the employer’s signature and the company’s seal.

Below is an example of a document.

So, calculating compensation for unused vacation is a multi-step process that requires knowledge and experience from the accountant.

Useful video

Compensation for unused vacation upon dismissal - more details in the video below:

In order to carry out the calculation correctly, you need to strictly follow all the rules established by Russian legislation. It is important to remember that any deviation from established standards leads to fines.