How the calculation is calculated when dismissal by own. The correct algorithm for calculating the salary at the dismissal of the employee - formulas, examples

When terminating the contract, regardless of the foundation, the employee is obliged to pay all the necessary money on the day of the dismissal.

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How to make sure that you need to consider which documents to prepare - all this we will look at further.

Normative base

Labor Code of the Russian Federation:

• art. 178 - order of payment of weekends;
• art. 140 - the calculation period when interrupting cooperation;
• art. 121 - Calculation of the selling experience.

Other documents:

• The letter of the Ministry of Finance of Russia of 12.02.2016 No. 03-04-06 / 7535;
• Letter Rostrud No. 1519-6-1.

What types of payments and compensations are laid?

The company is obliged to compensate the employee of the payments provided for by the Labor Code and regulated by local regulatory acts.

When dismissal at one's own accord, it is mandatory:

• Salary for the spent period. It is mandatory, even if the employee is dismissed for performing disciplinary misconduct. It threatens to the employer with the need to compensate for the delay (if the employee appeals to the court).
• Prize - issued, according to local documents and constitute a certain percentage of salary. The size and conditions of the provision are prescribed in.
• Compensation for unused rest days. There are cases when a dismissed employee did not have time to take advantage, rested partially or accumulated. All this is reimbursed by the company in full.

When labor relations are interrupted on the initiative of the employer, the mandatory payments are added:

• Output benefit - Compensation appointed by the TK RF for the period of employee employment. The amount is different, depending on the category of citizens. For ordinary employees is equal to one monthly salary, and for persons engaged in senior positions, is paid in a triple size.Legislation does not prohibit increasing the amount if necessary. Attention: The exitual manual is not assumed to be an employee dismissed for non-compliance with the labor discipline (theft, official feedback, etc.), but the final decision remains for the employer.
• Additional compensation. Provided at the initiative of the employer, if provided for in.

Features of calculating payments when dismissal

The salary

Determined in special programs (for example, in "1C").

When the employee should not be an enterprise, use such a formula:

Zp \u003d salary / dye x dotr.,

• Salary - cash accrued employee;
• D M - the number of working days in the month;
• D SP. - The number of worked days.

From the amount obtained, it is necessary to subcome income tax 13%.

Also, the employer must list the insurance premiums:

• in the PF of the Russian Federation - 22%;
• FSS - 2.9%;
• in FOMS - 5.1%.

Do not forget to take into account the district coefficient in the regions whose climatic conditions differ.

If necessary, you need to make a surcharge for workers of the extreme server. All these payments are provided for by the legislation of the Russian Federation. If an employee must be a cash funds, they are deducted from the salary.

ATTENTION: The rate of insurance premiums to the pension fund is 22% until the utmost basis has been made on the increasing result.

Then the value is reduced to 10% and payment in the FSS ceases. In 2019, funds are accrued in the FOMS without limitation.

Example:

Employee of the company "Star" - A.I. Vorobyov sudved on their own 02/29/2016. Salary is 25,000 rubles., The month is not completely worked out - 17 days, because the worker took 3 days. The number of unused rest days is 25 days.

The calculation when dismissal will look like this:

1) Accrued salary:

(25 000 rub.) / (20 days) x 17 days \u003d 21 250 rubles.

2) the amount transmitted to the hands:

21250- (21 250 x 0.13) \u003d 18 487.5 rubles.

Also, the company lists in the appropriate instances insurance premiums for A.I. Vorobyva:

• in the PF of the Russian Federation - 25,000 x 0.22 \u003d 5500 rubles.
• in FSS - 25 000 x 0.029 \u003d 725 rubles.
• in the FOMS - 25 000 x 0.051 \u003d 1275 rubles.

Prize

Installed in the employment contract or local regulatory documents. Make up a certain proportion of the salary.

The formula for calculation is as follows:

Premium \u003d n x salary

N is the percentage of premium accruals.

We will continue to consider the previous example.

Suppose that in the employment contract A.I. Vorobyev is relying awards in the amount of 17% of the salary.

Then additional remuneration will be:

Prizes \u003d 0.17 x 25 000 \u003d 4250 rubles.

Unused vacation

By law, when dismissing an employee, an enterprise should compensate all the days of unused rest.

Vacations \u003d Dotd. x ZPSRD,

• D off - the number of laid days of rest;
• Zp cf.d. - Middle employee salary per day.

For a fully spent settlement period, this formula is used:

Zp cf.d. \u003d (E year.) / 12: 29.4.

In the opposite situation - zp cf.d. \u003d (D.) / (29.4 x Mp + MN),

• A year. - Earnings of the employee over the past 12 months;
• MP. - the number of months fully worked out;
• MN. - the number of days in a not fully spent month;
• 29.4 - the average number of days in the month set in 2019.

According to labor legislation, payment is provided for the full amount of employees who have worked in the organization at least 11 full months.

When the duration is less, the share of vacations is calculated on each spent day.

At the same time, personnel specialists should take into account two nuances:

• excluded at the calculation of the surplus, amounting to less than 15 days;
• the value is rounded to a full month when you go to work for more than 15 days.

In our example, A.I. Vorobyva left 25 days of unused vacation.According to the information of the "1C" system, employee revenues for the year amounted to 324,000 rubles. Suppose he worked the previous year completely.

Consequently, in accounting makes such calculations:

1. Zp cf.d. \u003d (324 000) / 12: 29,4 \u003d 918.4 rubles.
2. Vacations \u003d 25 x 918,4 \u003d 22 959, 2 rubles.

On the day of dismissal, the firm "Star" should pay A.I. Vorobyev compensation for unused days of rest in the amount of 22,959.2 rubles.

Output benefit

An employee is issued to reduce or eliminate the enterprise.

It is equal to one monthly wage and is provided for the entire employment period, but no longer 2 months.

Example:

The firm LLC "White Wolf" plans to stop activities from 01.03.2016, in connection with which, make out the dismissal of employees. E.I. Kostenko, operating an economist, receives 27,500 rubles.

In addition to salary for the spent period and compensation for unused vacation, the employee must receive a day off:

• for March - 27 500 rubles.
• for April - 27 500 rubles.

LLC "White Klyk" undertakes to pay E.I. Kostenko 55 000 rub. For the period of employment.

If, when dismissing an employee, the amount of compensation pays exceeds three average earnings (for employees of the Far North - six), established in the region, with the difference is kept income tax.

For this, all payments are summed up, with the exception of compensation for the unused vacation and the result is calculated by Ndfl.

Example:

Antea LLC Company issues the termination of the contract with the head of the Sales Department G.I. Mityaev. In accounting, cash compensation was accrued in the amount of 57,700 rubles. The average monthly salary of the employee is 15,000 rubles. Determine income tax.

Calculate the amount to be taxed:

57 700- (15 000 x 3) \u003d 12 700 rubles.

We define NDFL: 12,700 x 13% \u003d 1651 rubles.

Accounting LLC "Antei" must pay income tax over G.I. Mityaev in the amount of 1,651 rubles.

It fills it with an accountant or specialist of the personnel department. Strict adherence to all rules is required.

One side must contain:

• the date of the employee's device to work;
• number and date of filling the note-calculation;
• personal data of the employee (FULL NAME, Tabel number, position, name of the unit in which it is listed);
• information relating to dismissal (date of termination of the contract, the basis, number and date of the order);
• days of unused rest.

At the end of the document, the signature of the personnel department and the printing department of the company is set.

The reverse side fills the accountant.

It reflects the information necessary for calculating the compensation employee: the year of the estimated period, the income, the number of calendar days, the average labor payment per day, used / unused vacation days and much more.

Under the table is made by numbers and in words the sum of all the paid payments, the accountant, who issued a document necessarily puts its signature.

Example of filling:

Example of filling out the T-61 form (page 1)
Example of filling out the T-61 form (page 2)

The order of the employer on the dismissal is compiled by the unified form T-8 or T-8A:

It necessarily indicates the basis of termination of the contract with reference to the legislation.

Also attached documents confirming the cause of dismissal (if available). An employee must be familiar with the order for painting. If this is not possible, the corresponding mark is made.

An example of filling the order:

Example of filling the T-8

(TC) in 2019 is carried out under the following rules:

• In the first two columns, the sequence number and the date of making changes in format 01.01.2016 are affixed.
• The third indicates the reason for dismissal and the foundation. The wording is prescribed according to the requirements of the Labor Code of the Russian Federation, that is, according to such a scheme: article, part, paragraph.
• In the fourth column, the requisites of the order are affixed. At the same time unacceptable reduction.

An unequivocal opinion on the wording of recording during the interruption of cooperation was not developed - various options are allowed: "dismissed", "the employment contract is terminated", "the employment contract is terminated."

Example of filling TC:

Sample entry in labor

Recent changes: March 2019

How to calculate employee when dismissing

The administration should make a calculation when dismissing, paying:

• salary;
• compensation for unused vacation;
• Output benefit.

Note a dismissal labor book requested copies of documents.

How to calculate salaries

SP \u003d Omes. / Darab. * Two.

• Sn - salary;
• Omes. - the monthly salary of the worker;
• DAB. - the number of working days in the month;
• Two. - The number of employee exit days.

It is necessary to take into account the provided premiums, district coefficients.

Sinelnikov A.T. Fix 17.09.2018. Its salary - 52300 rubles. In September 20 working days, he worked for 11 days. Calculate salary for September: 52300: 20 * 11 \u003d 28765.

For whom the day off is established

When the contract ceases (number), the liquidation of the organization, the employer pays the reduced average monthly salary, and the same amount at the time of employment, up to two months. By decision of the employment service, money is paid for the third month, if the dismissed rose for unemployment within two weeks and was not employed. Provisions are regulated by Art. 178 TC RF.

The average monthly salary is additionally paid to the reduced, if it is dismissed earlier than a two-month sentence of the termination of the contract (part 3 of Article 180 of the Labor Code of the Russian Federation).

The average salary is paid in two weeks (part 3 of Art. 178 of the Labor Code of the Russian Federation):

• refused to be transferred to work necessary for health;
• recruit in the ranks of the Republic of Armenia;
• dismissed due to restoration previously occupied this place;
• refused to translate together with the organization to another locality;
• recognized unable to work;
• refused to work due to changes in the terms of the contract.

Payment may be provided for dismissal by agreement of the parties. Its size is fixed in the agreement drawn up in two copies.

Regulatory acts of management, a collective agreement may establish other payments.

Which is excluded when determining the average earnings

Intervals are excluded, payments for (art. 129 of the Labor Code of the Russian Federation):

• Paid rest;
• Out;
• absence due to the disease;
• business trips;
• lack of pregnancy and childbirth;
• Listen to the child up to 1.5, 3 years;
• Binding for a sick family member, a disabled child.

Major assistance is excluded, refund, communication, nutrition.

Multi-day earnings for calculating benefits

For calculation, the twelve-month interval is taken, which preceded the month of termination of labor relations. If the year has not passed since the reception before dismissal, the estimated gap is taken from the date of reception.

SPOS. \u003d D12 / dotr.,

• SPOS. - average daily salary;
• D12 - twelve-month income;
• Dotr. - The number of worked days during this time.

For the estimated interval since September 2017 to August 2018, Sinelnikov accrued 641304 rubles, including 15251 hospitals for the interval from March 13 to 21. The employee has a mode: a five-day week with two days off.

Accrual for labor will be: 641304 - 15251 \u003d 626053.

Working days in the period of 247. Take 9 days of the disease. Number of days output days: 247 - 9 \u003d 238.

The average daily salary will turn out: 626053: 238 \u003d 2630.47.

Counting of the output manual

VP \u003d extra. * ZPOS.,

• VP - day off;
• Dop. - Workdays that need to be paid, the number of periods of the period is determined by the enterprise schedule.

According to Art. 14 TK RF Term starts from the day following the date of departure from the organization. Consider on the example.

Sinelnikov dismissed due to the reduction of state 17.09.2018, he is assumed to be a manual for the time from 09/18/2018 to 10/17/2018. In the interval according to the production calendar 22 working days. Calculate the amount: 22 * \u200b\u200b2630,47 \u003d 57870.34.

If the amount is paid in two weeks, take 14 days following the date of termination of labor relations.

When compensation is paid for the unsighted vacation

Reimbursement is allowed for all unclaimed days (part 1 Article 127 of the Labor Code of the Russian Federation). For the worked year, there are 28 paid calendar days of rest, for the full month 28:12 \u003d 2.33.

If a different recreation duration is established, it is necessary to divide it on 12. The resulting fractional can be increased to the whole (the letter of the Ministry of Health and Social Development of the Russian Federation dated December 7, 2005).

If, after counting the number of years, months and days of the unused rest, less than 15 days remained, they are discarded. The number of equal or more 15 is taken into account as a whole month.

The working year of the employee begins with the date of receipt of the organization.

From the time of labor are excluded (part 2 of Art. 121 of the Labor Code of the Russian Federation):

• lack without good reason;
• Invalid to work due to the fault of the worker;
• Listen to the child up to 1.5, 3 years;
• Unpaid lack of leadership permission exceeding two weeks a year.

These intervals shifted the end of the year to the appropriate number of days.

Multi-day earnings for calculating compensation

Skom \u003d Nach .: 12: 29.3,

• Skom - average daily salary;
• Nach - Accrual for the year.
• If the term is partially worked:

Skom \u003d Nach. :( 29.3 * MPEZ. + 29.3: DCaland. * Two.),

• MPF. - the number of full months;
• Dkaland. - the number of calendar days of the month spent partially;
• Two. - The number of days of exit period in a month, exhausted partially, including weekends, holidays within this period.

Calculated period: From September 2017 to August 2018. Sinelnikov worked full of 11 months. In March, the work time was (from 13 to 21 sick): 31 - 9 \u003d 22 days.

Accruals for work: 626053 rub.

Middle earnings will be: 626053: (29.3 * 11 + 29.3: 31 * 22) \u003d 1824.73.

Counting compensation for unused vacation

Comp. \u003d ZKOMP. * DKOMP.,

• Comp. - compensation;
• DCC. - Compensated holidays of vacation.

We determine the compensation for Sinelnikov on 09/17/2018. Reduced 28 calendar days of vacation are installed. Reception date - 10.12.2015. The worker rested at the expense of the employer from May 10 to June 6, 2016, from July 3 to July 30, 2017. From July 4 to December 8, 2016 (5 days) he took the round.

From 10.12.2015 to 09.12.2017 - 2 years;

from 10.12.2017 to 09.09.2018 - 9 months;

from September 10, 2018 to 09/17/2018 - 8 days, throwing out them: it is less than 15.

The number of rounds is equal to 14 and less per year is not excluded from the time of work (we have 5).

Sinelniks earned:

2 * 28 + 9 * 2.33 \u003d 76.97 days of vacation, round up to 77.

Spent 56 days.

Left unused days:

77 – 56 = 21.

Calculate compensation (we take the average daily earnings obtained):

21*1824,73 = 38319,33.

We will make a complete calculation: we summarize the salary, the output allowance and compensation:

28765 + 57870,34 + 38319,33 = 124954,67.

When paid

The administration should make a final settlement with the workers when dismissal, paying it all relying amounts on the day of the termination of the employment contract (part 1 of article 140 of the Labor Code of the Russian Federation).

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When terminated by an employee of an employment contract, the enterprise is obliged to calculate him a salary. In this case, salary for the days of the worker worked in the month of dismissal, and compensation for unused vacation days is paid. There are different reasons for dismissal, therefore, depending on them, employee prescribe compensatory payments or output benefits, and also retain the average monthly salary. In this article we will analyze how the calculation and payment of salaries are carried out at the dismissal of the employee.

Salary payroll

The dismissal of the employee and the calculation of all payments is performed on the basis of a special document - Order of the termination of the employment contract. This document is published in a certain form, which is approved by the State Statistics Committee.

A dismissal employee must pay:

1. Salary for actually spent days in a month of dismissal.
2. Compensation for unused vacation.
3. The average monthly wage (according to the TC RF).
4. Output benefit (in accordance with labor law).

Deadlines for payment of final wages

For the final payment of wages at dismissal, special terms established by Article.140 of the Labor Code of the Russian Federation are provided. These payments are manufactured no later than the last day of the employee, that is, the day of dismissal. But here there are exceptions: for example, with the actual absence of an employee at work. However, in accordance with the law, he remains for his position. If the employee did not work on the day of dismissal, then payments are made no later than the day, following the executive demand of the final calculation.

In the figure below, the infographics presents the time for paying the salary at the dismissal and the responsibility of the employer to the employee for the delay in payments.

Payout salary at the dismissal of the employee: the deadlines and responsibility of the employer

If an employee and his employer could not agree about the amount paid at the dismissal, the employee is entitled to file a complaint to the employment inspection and contact the courts with a suit on the employer.

Output benefit when dismissal

According to Article 178 of the Labor Code of the Russian Federation, upon termination of the employment contract, the employee is paid output allowance equal to average monthly earnings. Also, the employee retains the average earnings for the month during its further employment. Usually the term of such payments is no more than 2 months from the date of dismissal. They are paid in connection:

• with the liquidation of the organization;
• with a reduction in the staff of the enterprise.

The weekend for the first month is issued to dismissed employees regardless of their further employment. Middle earnings are paid to the employee in the second month only, provided that he did not take a new employer. So that the former employee will pay the average monthly earnings during his employment for the second month, he needs to prove that it does not work yet. To do this, you can provide an employment record that does not contain an entry on the adoption of an employee to a new job.

There are also exceptional circumstances, thanks to which the preservation of an employee of the average earnings is made in the third month. Such a decision takes the employment service of the population, where the employee must register no later than 14 days after dismissal. If this institution does not find it work for 3 months, then the employee remains average earnings. To obtain it, the employee provides an employer certificate from the employment service and the labor book.

According to the norms of labor legislation, the existence may be paid in the amount of a two-week average earnings. This occurs when the employment contract is terminated in the following cases:

• in disagreement, the employee is translated into another place of work;
• when calling an employee in the ranks of the Armed Forces or when it moves to an alternative service;
• when recognizing an employee is incapable in accordance with the conclusion of a doctor;
• with the disagreement of the employee to continue its activities due to changing the conditions specified in the employment contract.

Documents when dismissing employee

The employer must issue the following documents to a dismissal employee:

• help 2-NDFL;
• labor book;
• certificate of the amount of earnings required for calculating benefits;

The employee has the right to apply for issuing copies of documents related to work. These include:

1. Copies of orders for admission to work, dismissal or move to another place of work;
2. Wage certificates paid insurance contributions and so on.

Example # 1. Calculation and payment of salary when dismissal

An employee of Ivanov Alexey Viktorovich is dismissed on November 20, 2013 in connection with the appeal to the army. It is required to calculate the final salary.

Initially, we calculate the salary for an incomplete month:

Considering that the monthly salary is equal to 30,000 rubles, then
ZP for November \u003d salary / number of workers shifts x Number of waste shifts \u003d 30000.00 / 21x14 \u003d 20 000.00 rub.

At the time of dismissal from Ivanova A.V. 2 weeks of unused vacation, so it is relying compensation for it (KO).
Ko \u003d zp for 12 months ./ (12 x * 29.4) * Number of selling days \u003d 30000.00 / 29.4x14 \u003d 14285,71 rub.

Since Ivanov A.V. It is called into the army, then according to the TK RF, it is relying 14 days of the output benefit (VP).
VP \u003d average daily earnings for a year x 10 workers shifts \u003d 1224.81 x 10 \u003d 12248.10 rubles.

The resulting amount of the output benefit is not subject to income tax.
The final calculation is determined by the formula: ZP + KO + VP - (ZP + KO) x13%

Thus, on the day of dismissal Ivanov A.V. Get the final calculation 42076.67 rubles.

Labor legislation clearly regulates all the steps and actions of the employer when dismissing staff. And if in the case of an employee everything is quite simple: you need to know how legitimate the dismissal in one case, when the organization is trying to dismiss the unwanted, and own elementary skills of calculating compensation. That personnel or a private entrepreneur needs to own all the subtleties of options for the cessation of labor relations. Luggage knowledge on the basic principles of the organization of dismissal and, most importantly, the nuances of the financial side of the issue will help the employer to avoid legal proceedings and increased compensation payments. Therefore, the other side is useful to know which payments are provided for by law when dismissal. For how long, the final calculation must be made, and what responsibility is the employer for its delay.

Final calculation when dismissal - warranties and payments

The main guarantor defending the rights of each working Russian is the Labor Code of the Russian Federation. This chief regulatory work relations act states that when dismissing a person, the organization (or IP), where he was employed, must necessarily pay him, regardless of the options for termination of contractual obligations:

• wages for all worked days of the current month (or previously paid period, if the ZP has not yet been accrued);
• compensation for vacation days, which was not used during employment.

In addition, if in the employment contract of the employee, additional compensation, premiums or benefits are paid, and they are paid, but only if they were fixed on paper. If this was not determined in the document, the added material promotion is possible only by the goodwill of the immediate chief or director of the organization, when the employer wants to encourage the dismissed employee.

Such standard material conditions when recovering employees are used for all types of dismissal, regardless of which reason the contract was terminated:

• at the initiative of the employee;
• by the will of the employer;
• or by agreement of the parties.

The amount of relying cash payments does not depend on the draft TK of the Russian Federation, which passes the dismissal:

• at their own request of the employee;
• or on the "article".

Dismissal - an emotional moment for both sides, but when calculating it is best to have a cold head, especially the employer

There is one more important point when calculating the last sn, and it depends on what basis the relationship between the employee and the employer is stopped. So, if the termination occurs:

• under certain agreements of both parties (agreement);
• due to the reduction in the number or a separate regular unit;
• due to the liquidation of the company or under the termination of the business activities of the private enterprise, including:
  • voluntary closure;
  • the end of the license;
  • or bankruptcy IP.

In these situations, the so-called exitual allowance should be paid to the employees in obligatory, in the generally accepted sense - the expressive, which more accurately reflects the meaning of this concept. Let's discern with this question in a separate chapter.

It is worth knowing an important moment that often in enterprises there is a so-called collective agreement, in which additional preferences are pressed for employees are found in such a document, including benefits for staff at dismissal. This can be a fixed output allowance or the amount in the percentage of the salary.

I recommend to get acquainted with this document (if it is in the enterprise). Everyone knows that only those items that improve the norms provided for by law can be spelled out in a collective agreement: for example, it may be additional days for vacation, promotion awards, "festive" compensation, etc. But the employer does not really like to acquaint employees with him, although it is illegal. At the last of my work, the call agreement was, but he was kept, as a particularly valuable manuscript, "for seven seals" - in the personnel department in a single copy, it was possible to study it only there, to carry out the invaluable document was categorically projected. I, being the head of the department, studied him by spending almost a whole working day for it, but did not regret it. After all, no one took care of clarifying that, according to this document, the salary indexation is allowed annually for certain employees, for each department, surcharges for professional holidays, other benefits are allowed, but for this, the manager must write an official note on the name of the General and receive approval But without it, we work only for salary. So it seems to be a call-contract in the factory, but also to the incentives you will not always reach out. Ignorance in this case frees from preferences. Personally, I, as a manager, I rebounded for myself when dismissing payments for the required 3 additional days to a paid vacation. With my zP, the money turned out is rather big.

Salary for spent days - instructions and example calculation

When dismissing on the last day, the employer gives outgoing labor simultaneously with all the required payments

The first amount in the list for calculating when dismissing is a salary of an employee. It takes the entire period spent in the current month, including the day of the workbook. If the salary is not numbered and is not paid for the previous month (for example, the fourth number of the month), to all: to the direct supervisor, personnel and calculation should urgently accelerate and make the final calculation. In the final amount of ZPs, among other things, in addition to the salary, premium, premiums for compatibility, processing (if they were fixed), etc.

As a rule, the procedure for calculating the salary looks like this:

1. The first step is to prepare work time accounting. In 2018, the standard form No. 13 is preserved, approved by the decision of the State Statistics Committee No. 1. An immutable condition for the use of this template is not, therefore employees of personnel service can develop and enjoy their own, that which is convenient for internal reporting. But it should be noted that this form is applied in almost all organizations, since it is convenient to work with it with the automated processing of accounting information about employees. Upon termination of the Treaty, a separate table list is usually made on the dismissed, this is done by the employee responsible for the division, where the person is listed. It is noted in it all the dates when a person was at work, the rations are fixed, finding on vacation, sick leave, reflects deviations in the working chart (late, or, on the contrary, overtime, only those are taken into account by the service notes).

   Unified working time accounting table in the form of T-13 - non-inflammatored document, but it is used almost all

2. The second step is the coordination of the working table for a particular employee. At this point, the boss is checked all the shifts and dates of failure in the accounting document. The document is visiting and given to the personnel or a register who is engaged in calculations.

   Tabel usually sight 3 people: the responsible worker who makes out the form, the head of the fired and personnel, often the first and second coincide

3. An employee of the settlement department (either an accountant, depending on who is engaged in this) should make the final calculation according to the sn. The standard formula of the calculation looks simple: the salary when caring is equal to the monthly salary, divided by the amount of shift in the estimated month. An derived private is multiplied by the number of worker worked out. To this it is necessary to add award amount for the spent period, if specified in the employee's labor motivation.

   Calculation of salary when dismissing may look like

Often private business and small companies ignore the need to lead the accounting hours, in this case you need to be prepared that with the calculations that are not documented, problems may arise. If the employee will find that it was triggered when calculating final payments, it will be necessary to justify everything. And the code is unkonnered in this case: Article No. 91 of the Labor Code of the Russian Federation states that the employer is obliged to keep taking the time actually spent by each employee.

Among other things, it is impossible to miss the calculation of the following:

• amounts for processing, as mentioned above, especially if they were documented;
• for decorated (even simply by office) combination, so, for example, many "right" employers, for a while, when the main worker is on vacation or on a b / sheet, the part-book pays for N% for these days, and this is true.

Compensation for unused vacation

Payment for vacation compensation, which was not used by the employee, regulates Article No. 115 of the Labor Code of the Russian Federation. It states that every employed Russian is relying annual paid leave in the amount of 28 days. Thus, it is easy to calculate that for each full calendar month a person has compensatory payments in the amount of 2.33 paid days (minimum).

The formula for calculating the standard working days to be compensated for the unused vacation will look like this: the number of vacation days used by a person in calendar days will be equal to twenty-eight standards laid on the Labor Code of the Russian Federation (for the year of work), this is established by the regulatory act. Norma 28 needs to be divided into 12 months, multiply by the number of worked months and subtract the number of vacation days already used.

28/12 months. x Number of past months - the number of used vacation days.

An example of calculating unused days of vacation will look like

But it concerns generally accepted norms. At the same time, it is necessary to consider the calculation that additional vacation days are also subject to compensation, they are counted:

• Payments to employees with an abnormal working day (under Article No. 11 of the Labor Code of the Russian Federation). As a rule, in organizations such a manual is paid to directors, managers of departments, as well as employees who are forced to linger in the workplace for industrial necessity. Such preferences are appointed by a collective agreement or defined internal regulations and is usually 3 days. And it is beneficial not only to the employee, but also the employer, because, paying for processing, the organization will lose much more.
• Additional vacation days are given by workers in harmful production (Article No. 117). Additional vacation is in this case a maximum of 7 days.
• Also, additional vacation days are provided to employees working in special conditions.

When the number of compensation days is established, the personnel, an accountant or employee of the settlement department must multiply this indicator on the average day earnings. Consider how it is calculated.

2 approaches to the calculation of the average daytime earnings

The average day earnings (SDZ) is required in two general cases:

• to calculate payments for unused leave (including the termination of labor relations);
• in order to calculate the sums of the output benefit and compensation upon termination of the employment contract.

Based on these purposes, calculations are carried out, and the formulas in them differ from each other. Let's figure out in the options.

The first case is to correctly charge the average salary indicator when calculating the amount of compensation for unused vacation, you need to take the annual amount of the amount of the entire SP. She should include all payments that employee managed when they fulfill their official duties.

At the same time, it should be noted that the SDZ base cannot be included:

• social benefits;
• material assistance from the employer, for example, one-time payments for the wedding or the funeral of a close relative, promoting employees to state and professional holidays, etc.;
• subsidies for payment of nutrition, pass to the place of work, incessia, etc.

To accruem such payments when dismissal, the formula is applicable in which a fixed unified operating day of working days is substituted in a month set at the level of 29.3. This coefficient is applied by human resources, according to a change in government decree No. 642 of 07/10/2014, when it was adjusted (from the figure 29.4).

The average daily earnings in this embodiment is as follows: the volume of paid salary for the year / 12 (months) / coefficient 29.3.

Let us give an example:

Suppose the income of the employee amounted to May - November (7 months) to 40,000 ₽ per month, and during the next five months: December - April - 45 000 ₽. To accrue the SDZ for paying vacation days follows:

(40 000 ₽ x 7 months. + 45 000 ₽ * 5 months.) / 12 months. / 29.3 \u003d 1 436,29 ₽

The second option is the calculation of the average daine earnings to compensate for the output benefit is considered different:

The volume of ZPs and all production premiums at the estimated period (for example, for a full spent year - 12 months) is divided into the number of actually spent days in accordance with the production calendar.

If we take the above zp level, we will have another digit of the SDZ:

(40 000 ₽ x 7 + 45 000 ₽ * 5) / 247 working days per year \u003d 2,044,53 ₽

But you need to take into account an important point when calculating the SDZ - from the number of days of the production calendar you need to subtract the number of days when the employee was on the hospital.

In this case, the calculation formula is adjusted on disability days, for example, if during the working year, the employee soles 15 days (on a sheet of disability), it is necessary to read as follows:

(40 000 ₽ x 7 + 45 000 ₽ * 5) / (247 days - 15) \u003d 2 176,72

Thus, to obtain the final amount of compensation with an unspent paid vacation, as well as if an employee has additional paid vacation days, you need to take:

• The remainder of the days from the main and additional paid vacations, which is calculated by the formula:
  • 28 main + For example, 3 additional per year / 12 months, in our case, it turns out: 28 + 3/12 \u003d 2.58;
  • multiply this coefficient for the number of months of man's work, for example, a person worked at the enterprise 7 months: 2.58 x 7 \u003d 18.08 days;
  • and to deduct from this number of days that the worker has already fucked (for example, he took 7 days during this period), it remains: 18.08 - 7 \u003d 11.08.
• The resulting amount is multiplied by the average daily earnings of a person. In our case, if 7 spent months have been involved in the calculation, in which the person received the SP, for example:
  • in the first 3 months - 40 000 ₽;
  • and then 45 000 ₽ per month, we believe:
  • (40 000 ₽ x 3 + 45 000 ₽ x 4) / 7 months. / 29.3 \u003d 1,462,70 ₽.
• The last arithmetic action is the remainder of the days to multiply on the SDZ, in our case there will be 11.08 x 1,462,70 ₽ \u003d 16 206, 72 ₽. This will be the final amount of the company's debt for unused days established by the legislation of recreation for workers.

How the output allowance is calculated - 4 bases and an example of calculation

The output allowance is the so-called indental - this is a one-time payment that is compensated by a dismissal employee when careing from work in the four of the following reasons:

1. If the labor contract has a clause on the mandatory payment of the output benefit. Here, as a rule, in the document itself there is either a fixed amount or a period and average earnings per month.
2. When eliminating the company (its complete closure), recognition of an insolvent private entrepreneur or in the case when IP simply ceases to work and turns the business (see);
3. When reducing the number of employees in the staffing or number of enterprises (see the same article, only paragraph 2).
4. When changing the owner of the organization. This applies only to the TOP-management of the enterprise: managers and chief accountant. At the same time, for obvious reasons, it is not applicable to IP (see); .

The first list of the list is regulated by the workforce between the parties.

Payments on the second and third paragraphs are regulated by labor legislation: Article No. 178 of the Labor Code of the Russian Federation, which states that social assistance to the employee in the process when he is searching for a new work, must be at least the amount of payments for 1 month of work: the work of the average daytime earning person and the number of working days later after the dismissal of the month.

In addition, the Code has a requirement to pay the so-called average earnings for the employment period, which is another 1-2 months, provided that the person stood up in the employment service within two weeks after dismissal.

Compensation of the output benefit on the fourth version of the above list is established by Article No. 181 chapter No. 26 of the Labor Code of the Russian Federation, which simply indicates that the employer must accrue when leaving the post when changing the status of the owner of at least three average salary. The duty to get up to the center of employment is missing.

To obtain a day off, it is necessary to indicate the basis for which an employment contract has been canceled, the difference is only in paragraphs of the eighty-first article TK RF: №1, №2 or №4.

Examples of the calculation are discussed in the chapter on average day zp.

We summarize: To charge compensation payments on the manual, you need the amount of all wages, as well as premium payments received by a person during the estimated period, divide the number of days actually spent them, based on the received production calendar minus days when a person was on a hospital.

Plus there are several more grounds for social protection of working citizens (in addition to b / liste):

• stopping production facilities on the initiative of the employer;
• the maternity period of workers (you can only dismiss such a society, but this option exists);
• care of the child-disabled.

The employer can not dismiss certain categories of workers without their consent, even with the payback of the expressive: pregnant women, women sitting with the child up to three years, etc. (exception - liquidation of LLC)

Nuances of abbreviated exit

There are several grounds for the payment of a trimmed output manual: in the volume of a two-week average earnings, when the employment contract with the employee is terminated under the following circumstances:

• dismissal when refusing to serve from transfer to lightweight working conditions, which are shown to him for medical reasons or if an enterprise has no appropriate work for a person (paragraph 8 of the first article No. 77 of the Labor Code of the Russian Federation);
• care of an employee in the army or applying an alternative service to it (clause 1 of the first part of Article No. 83 of the Code);
• the obligation of the employer to restore as an employee who once performs a certain work (clause 9 of the first part of Article No. 77);
• termination of the contract in disagreement of a person to relocate with the employer to another locality;
• if the employee's medical commission is assigned the status of a unable to carry out employment duties (clause 5 of the first part of Article No. 83 of the Code);
• if an employee has complaints of a significant deterioration in the conditions of employment contract, and it refuses to continue the activities at this enterprise according to these reasons (paragraph 7 of the first part of Article 77 of the Labor Code of the Russian Federation).

We note again as the labor, and collective agreements may be provided for additional variations of payments of compensating benefits or their increased volumes are established. But the labor legislation clearly indicates that these conditions should not be lower than the regulated TK of the Russian Federation, that is, these agreements should not infringe upon the rights of the employee.

It happens that the employer agrees with the employee for fixed, independent of the average monthly salary, the sum of the aputs. It can be profitable and one, and the second side, you just need to weigh all the "pros and cons" and competently calculate everything. At the same time, it is important to prescribe this condition in the order on the termination of the employment contract, indicating the specific amount of payment. If the document fired signs, it is not worth counting on the court with the requirement of increasing payments, regardless of whether a person has found work through the labor exchange in the following months or not.

It should be borne in mind that compensation indentation is not provided for the following categories of workers:

• those who work part-time;
• employees adopted for temporary work (if specified in the contract);
• "Serochetics", those with whom the contract is concluded for a period of less than two months.

Hold when terminating the contract - what the law says

In the previous chapter, the categories of workers were listed, which, when dismissing, the abbreviated yield is assumed: not for 2-3 months, as it should be, but for only 2 weeks. But it should be noted that almost all employees falling under these certain articles of the Labor Code of the Russian Federation have several small preferences when terminating the employment agreement:

1. They are forbidden to keep the amount of compensation for non-voted holidays.
2. Workers who are dismissed on certain grounds cannot be held the amount of the cost of the enterprise spent on their training.
3. You can not take compensation for issued and unlenized workwear and individual means of protection (PPE).

In addition, the employer has no right to deduct from the final salary already paid, but not accumulated vacation days, studies and workwear from employees who are dismissed for the following reasons:

• liquidation of the enterprise, closure or bankruptcy of the IP;
• reduction of staff schedule or number in the organization;
• change of owner, but only against managers, deputy and chief committees;
• care from the life of an employee or IP-employer.

In the Labor Code of the Russian Federation, there are articles and categories of workers who cannot be kept indispensable holidays, it is necessary to take into account when dismissal

All other leaves fired by payments are flowing and paid early vacation, the working form and the cost of study can be deducted from the final Total-calculation. Therefore, if you took a vacation in advance, you should be ready that the amount of compensation will be less than it would be assumed in the standard calculation.

But this requirement may be canceled in a separate agreement of the parties. This is especially true for dismissal under the article by the Code, which involves the agreement of the parties. In this case, it is enough to register in the document all the necessary items.

Note-calculation when dismissal - goals and design

When terminating labor relations, the law requires the employer - to make a full calculation with each employee for all certain labor standards. These amounts are indicated in the certificate, which is called a note-calculation.

Like other calculated references, it is issued on the written request of the dismissal.

We clarify what this paper may be needed. So, the goals for obtaining a certificate may be several:

• if the employee wants to independently recalculate all accounting calculations;
• if he wants to dismiss the exact amount that he believes when leaving the organization, in some cases it can help in time without attracting a court to deal in place at the "errors" of the calculations, to ask all the issues to performers;
• this note can be confirmed by your last income under the new employment;
• confirm the misunderstanding of calculation at litigation.

In each specific embodiment, the volume of payments is calculated on the basis of the conditions of the employment contract and the basis of termination of the contract.

It should be noted that in legislative acts there is no requirement to use some definite form when issuing calculated amounts. But the personnel and calculations usually use the form of note-calculation No. P-61, regulated by the Decree of the State Statistics Committee of the Russian Federation No. 1 dated January 05/2004. Since it is this simple template that contains the most necessary information to account for wages.

Note-calculation No. P-61 is drawn up on one sheet and includes the title side and turnover:

• on the front side are the basic data on the employee:
  • FULL NAME, Position, Division and Tabel Number in the accounting internal system of the enterprise;
  • the basis for termination of the contract is a specific article of the TC RF during dismissal;
  • the number of vacation days used by advances;
  • the number of vacation days earned for the period of operation;
• on the back side, the numbers are detailed:
  • monthly payments for the estimated period are put;
  • indicates the number of calendar days of the estimated period and the average daytime earnings;
  • calculation of vacation pays;
  • the final Total-sum is confirmed, which is supposed to issue "in hand."

A printing-calculation of the calculation on one sheet with a turnover is allowed. The document brings an accountant that conducts the calculation.

Photo Gallery: Form Plug Sample 21

The general view of the shape template No. P-61 looks like a sample of filling the title-sheet form No.-61 so that the current side of the T-61 form is filled.

Delay payments when dismissal: what to do

As we have already mentioned, legislation (if to be accurate -) gives accurate terms of payments: on the day of dismissal. The exclusion here is only one thing: if the person on the day of termination of labor obligations is not available, it is possible to pay the calculated on the day after he turns to the employer for compensation.

If the tenant violates the period of compensation payments, not at that legitimate grounds, every citizen has the right to write a complaint. For this, labor legislation provides 3 instances:

• State labor inspectorate;
• prosecutor's office;
• district court at the location of the employer-violators.

Please note: global judges are not dealing with labor disputes.

The fact of neglect of the rights of a citizen will have to justify. As evidence of its rightness, a person can apply any calculated references that were obtained by them when dismissal.

Consider: if the references were not issued with the workbook and the calculation, this is not a violation of the Labor Code of the Russian Federation, but only if you have not written a corresponding application and did not require them. In this case, the question is solved simply: you need to make a request for the issuance of certain documents in a simple written form and send it to the employer (personally or by mail). The company is obliged to issue references specified in paper within three working days.

When filing a complaint to any of the above-mentioned instances, a person is recommended to have a package of documents:

• a copy of the order for the termination of the employment contract;
• a copy of the employment agreement;
• one or more certificates of calculations that confirm the amount of income (note-calculation, 2-NDFL, a certificate of the amount of earnings for 2 calendar years preceding dismissal in form 182n);
• document on payment of insurance premiums;
• a copy of the workbook.

You can provide other information that would confirm that the salary at dismissal was not paid, bring witnesses.

Most often in labor disputes, the court rises to the plaintiff, but for this, at least a minimum set of evidence confirming the fact of violations is necessary.

Labor legislation is one of the most worked and specific regulatory acts

Responsibility of the employer

If the company violates the three-day (maximum permissible) period of payments, it will be obliged to pay compensation with percentages. The size of this compensation will be equal to 1/300 refinancing rates, and its amount will be calculated for each day of delay, starting from the moment of dismissal.

When delayed for a period of up to two months, labor law provides for 3 types of penalties:

• 5 000 ₽ fine (maximum) or warning - for officials;
• from 1 000 ₽ to 5 000 ₽ - fine for IP;
• 30 000-50 000 ₽ - a penalty imposed on the organization-offender.

If a company or private entrepreneur admits preds for 2 months or more, such actions can lead to a suspension of business for the period before the ninety day. It can also lead to administrative or criminal liability, which may pour out in the following amounts and timing:

• 500 000 ₽;
• penalty in the amount of wages of the responsible person-violator for 3 years;
• imprisonment for up to three years.

In the case when the company paid some of the compensations reflected in the calculations, and the delay in the payroll payments exceeded 3 months - the employer faces a fine of 120,000 ₽ or forced recovery from his salary official for a whole year.

Video: Payments when dismissal - who rely and how to calculate

Dismissal is, as a rule, a rather emotional-complex process for a person, and for officials in the organization. And especially a reverent question here - final payments. 99% of judicial disputes during the termination of labor relations arises precisely for this reason. Therefore, it is necessary to intently control the process of all calculations, take into account all the nuances. This will avoid many problems.

When the employee is fired from his position, the employer is obliged to produce a final settlement when dismissal. The dismissed employee has the full right to count on receiving wages for the days of dismissal spent in the month. In addition, he has the right to receive money for unused vacation.

In addition, a dismissed employee may receive compensation for the termination of the work contract. Also in some cases, it can save the middle monthly salary.

Payments after dismissal

The order for the termination of the employment contract with the employee is the basis of the dismissal of the employee. He is the rationale for the calculation of monetary compensations prescribed in the legislation. This order must be published in a specific form approved by the State Statistics Committee.

The legislation is spelled out that the employee has officially dismissed from the position with the position of such payments:

• Amounts consulting wages for those days that the employee was worked in a month when dismissal was signed. Including if the employee is dismissed at his own request.
• The amount compensating for vacation not used by the employee.
• If a the Output benefit.
• If a the The dismissal case falls under the appropriate, prescribed in the legislation, the employee has the right to Middle monthly payment of work.

Deadlines for the payment of final calculation

The final settlement at the dismissal of the employee must be implemented in specific time. The period of calculation is prescribed in the Labor Code. It says that the payment of final wages must be carried out no later than the day of termination of the employment contract. This afternoon is the one that is the last day of the work of this employee.

However, there are some exceptions. For example, if there was no worker on the fact at work, but his workplace on legal grounds was listed. Then the payment of calculation during dismissal is made no later than one day from the moment the claims for the settlement of the calculation with it.

If there is disagreements between the employer and the employee regarding the size of the final payment after dismissal, the employee has the right to appeal and submit an appropriate claim to the labor inspection.

How to get a weekend

The labor code is spelled out that when the employment contract is terminated, the employee must receive a day off. It depends on the average monthly salary of the employee. In some cases, the employee retains the average monthly wage at that time he is in finding new work. Most often, this period lasts no longer than two months from the date of termination of the employment contract. For these payments, an employee can expect if the company in which he worked was eliminated or if he was fired in connection with the reduction of the company's staff.

An employee who has received dismissal is obliged to pay a manual for the first month after dismissal despite its subsequent employment. The following month, an employee can count on receiving a mid-monthly salary, only if it did not take on a new job.

It means, what To get from the former employer to pay for the second month of employment time, the employee is obliged to provide him with evidence that he has not yet settled on a new job. For this suboid t. employment history.

There is an aspect in which the employee can get an average monthly salary from the former employer for the third month of job search. If the former worker stood up in service Employmentnot later than two weeks after his dismissal and employment service ne. It was able to pick up for him a suitable place of work, then by her decision, an employee can get a salary and for the third month of job finding. For this, the employee is obliged to bring the appropriate certificate from the employment service and its labor book with a lack of marks about new employment.

The employee has the right to receive a benefit equal to half of the middle monthly earnings, in the following cases:

• If the employment contract was terminated due to the fact that the employee disagrees on thetransfer on the New position.
• If the employee was called up to the army.
• If the employee does not agree to moving to St. Jazi with work.
• If the employee is recognized as a medical conclusion inappropriate.
• If the employee does not agree with the change in the working conditions.

The calculation of the average earnings is made according to the scheme prescribed in the Labor Code of the Russian Federation.

Documents when terminating the employment contract

The employer is obliged to provide a dismissal employee directly on the day of termination of the employment of the following documents: a 2-NDFL certificate, a document confirming the amount of wages, an employment record. The dismissed worker can get copies of documents that were associated with his position, including an order for employment, an order to terminate the employment contract, on insurance premiums, taxes, etc.