Payments upon dismissal of one's own free will: how to calculate and when to pay? How is the calculation done when voluntarily resigning and what payments are due? Compensation upon dismissal at will

Upon dismissal due to at will Payment upon dismissal between the employer and the employee is fully made on the final day of work.

What payments are due upon voluntary dismissal?

The employee is paid all amounts required by the legislation of the Russian Federation, as well as prescribed by internal regulations.

What is included in the payment to an employee upon dismissal? This:

  • next salary;
  • monetary compensation for non-use of vacation;
  • other payments and allowances determined by the collective and labor agreement.

REFERENCE: What payments are due upon dismissal of one's own free will, as well as the amount of the amount paid will depend on the conditions of dismissal, the provisions of the employment contract and the internal regulations of the organization (enterprise) on remuneration.

What it is?

Severance pay is a certain amount of money that employees are entitled to according to the provisions of the Labor Code. The company where the former employee worked is responsible for this payment.

When leaving on his own initiative, an employee can count on severance pay in the following cases:

  1. leaving work due to illness (long sick leave, deteriorating health, as confirmed by medical certificates);
  2. Military service;
  3. reinstatement of the previous employee to this position, reduction of staff;
  4. liquidation of the enterprise, relocation.

The amount of the benefit is calculated based on the specific reason for vacating the position.

In the first three above-mentioned cases, it is equal to two weeks’ average earnings; in case of termination of the organization’s activities or reduction of staff, the amount of one average monthly earnings.

In other cases of leaving work on the initiative of the employee, severance pay is not due. Severance pay is denied if the employment contract, internal regulations, and the Labor Code of the Russian Federation in general are not observed.

ATTENTION: An employment contract concluded for a clearly defined period ( fixed-term contract), seasonal work They also do not provide for the issuance of this benefit upon dismissal.

When leaving work on his own initiative, an employee can count on receiving bonus payments. All rules for calculating bonuses, as well as situations of deprivation of bonuses, are reflected in the internal documents of the organization:

  • in the provisions on remuneration for work;
  • in the employment contract (if the bonus is established only for this employee);
  • in the provision on incentives or bonuses for employees;
  • in a collective agreement.

The employee must be familiar with the contents of these provisions against receipt.

Awards

The employee is paid a bonus in the period determined by internal regulations.

The fact of fulfilling the required performance indicators defined in the regulations on incentives or bonuses for employees is mandatory.

In practice, there are cases when an employee does not receive a bonus upon dismissal.

But the condition that when leaving work on one’s own initiative no bonus payments are due must be provided for by the regulatory act of the enterprise. Otherwise, depriving an employee of the required bonus is considered illegal.

Vacation

Vacation taken by an employee in advance is subject to recalculation (a certain amount is withheld). When taking a vacation followed by leaving work, the employee is entitled to all amounts of money before the start of the vacation.

ATTENTION! The law gives the right to resign during vacation!

Deadlines

When is the invoice issued? All due amounts must be paid on the day of dismissal. If the salary payment deadline is not met, the employee is entitled to compensation.

Delay

How is the calculation made for voluntary dismissal in the event of delay in payment to the employee? The amount of this amount is calculated as follows: the average monthly earnings must be divided by a certain amount of days in a month (taking into account working and holidays) and multiply by the number of days during which the payments due upon dismissal are withheld. If on the day of dismissal the employee cannot come to receive payments, he can receive them on a convenient day.

Delaying the issuance of a work book is considered non-compliance with the law and provides for corresponding liability.

In case of such violations of the law, the employee has the right to compensation for material damage.

It is assumed that if there is work book, the employee could get a job new job and start earning income.

Until the work book is issued, the employee is not considered dismissed. The fact of delay in cash payments and work record is entered into the work record, and a decree is issued with the new day of dismissal. (Government Decree “On work books”, No. 225 dated April 16, 2003).

IMPORTANT: If the employer fails to comply with these rules, you can complain to the court no later than one month from the date of dismissal.

The employer is not liable in the following cases:

  • the employee did not pick up his work certificate on the day of dismissal;
  • The employee was sent a notification by mail to appear for a work book.

Additional monetary compensation for leaving work is developed within the organization and reflected in collective and labor agreements. The amount of compensation ranges from 3 to 15 average earnings. The resigning employee has every right to receive them, if such compensation is reflected in internal regulations.

If the benefit amount is not higher than three average earnings, there is no need to pay tax (personal income tax). For the northern regions, the amount is higher - if it does not exceed six times the average salary.

Within the limits of the above amounts, payments from severance pay insurance premiums are not held. But with additional allowances, contributions may be assessed. Alimony may be withheld from severance pay if there is a writ of execution.

The settlement note is issued on the day the settlement is made. This note is filled out on the basis of payment documents, statements (salaries, bonuses, allowances). The note contains information about the place of work, the employee, the employment contract, and information about the accounting calculations.

Calculation algorithm

There is a certain procedure for receiving settlement payments.

The amount of the paid amount is determined based on the employee’s salary, the number of days worked in the corresponding month, the use of vacation, the reason for dismissal, the presence or absence of allowances under a collective and labor agreement (contract).

The sum of all indicators is divided by the number of working days in a month and multiplied by the number of days actually worked.

In addition to the above payments, the employee can count on unemployment benefits. The benefit amount is calculated based on earnings for the last 3 months.

ATTENTION: To receive this benefit, you must contact the Employment Center and provide necessary documents, register.

The Law of the Russian Federation “On Employment of the Population of the Russian Federation” provides for the issuance of this benefit only to those officially recognized by law as unemployed. There are important points: a person worked in a certain place officially, received an official salary (at least for the last three months).

The benefit is paid until you start a new job. Benefits are not paid for more than 24 consecutive months. However, after 1 year from the date of registration with the employment center, the amount of the benefit begins to decrease downward.

The amount of unemployment benefits for dismissal at the initiative of the employee:

  1. in the first three months - 75% of the employee’s average earnings;
  2. in the next four months - 60% of average earnings;
  3. further - 45% of earnings. The benefit cannot be less than 850 rubles and more than 4900 rubles.

Unemployment benefits are cut if:

  • leaving work without good reason;
  • with other sources of income, but hidden from the employment center;
  • in case of non-compliance with the registration rules;
  • refusal free courses towards.

Employer's liability

The Labor Code of the Russian Federation, specifically Article 362, explains that if an employer fails to comply with the law, he will be subject to disciplinary, material, and administrative criminal liability.

Labor Code of the Russian Federation, Article 362. Responsibility for violation of labor legislation and other regulatory legal acts containing norms labor law

Managers and other officials of organizations, as well as employers—individuals guilty of violating labor legislation and other regulatory legal acts containing labor law norms—are liable in the cases and in the manner established by this Code and other federal laws.

Disciplinary liability occurs in case of violations of legal acts provided for in Articles 194 and 195 of the Labor Code.

Labor Code of the Russian Federation, Article 194. Removal of disciplinary sanctions

If within a year from the date of application of the disciplinary sanction the employee is not subject to a new disciplinary sanction, then he is considered to have no disciplinary sanction.
The employer, before the expiration of a year from the date of application of the disciplinary sanction, has the right to remove it from the employee on his own initiative, at the request of the employee himself, at the request of his immediate supervisor or a representative body of employees.

Labor Code of the Russian Federation, Article 195. Bringing to disciplinary liability the head of the organization, manager structural unit organizations, their deputies at the request of the representative body of workers

The employer is obliged to consider the application of the representative body of employees about the violation by the head of the organization, the head of the structural unit of the organization, their deputies of labor legislation and other acts containing labor law, the terms of the collective agreement, agreement and report the results of its consideration to the representative body of employees.
If the fact of violation is confirmed, the employer is obliged to apply to the head of the organization, the head of the structural unit of the organization, and their deputies disciplinary action up to and including dismissal.

Financial liability entails damage to an employee. This is regulated by Chapter 38 of the Labor Code. The Law on Insurance against Accidents and Occupational Diseases explains its grounds for liability; they come from harm caused to an employee in accidents.

IMPORTANT: establishes fines of up to 5,000 rubles or administrative suspension of activities for a period of 90 days for violations of the basic principles of labor and labor protection.

Criminal liability arises for violations of equality rights in the sphere of labor, obstruction of the legitimate work of journalists, violation of activities in the sphere of nuclear energy, illegal actions in the field of mining construction work, in case of violation of safety rules when working with explosive objects, in case of violation of rules fire safety, traffic safety railway transport etc.

Dismissal at the initiative of an employee is a simple procedure.

If you know the basics of labor legislation, you can count on a good compensation package, receive the required vacation or compensation for unused vacation, salary for days worked, the required annual bonuses and allowances under the collective agreement, you can agree to quit without working, and also receive unemployment benefits before employment to another place of work.

A competent approach to terminating an employment contract will protect you from violations of your rights by the employer.

Dismissal of an employee at his own request is a procedure established by labor legislation for the implementation of a citizen’s constitutional right to freedom of work. After the employee has duly expressed his will to terminate labor relations(that is, he wrote the appropriate statement within the prescribed period) the employer cannot in any way prevent his departure. From this moment on, he only has the obligation to issue an order, calculate and carry out everything due payments to the employee in the manner prescribed by law - in accordance with his work merits and exactly on time.

What payments are due upon voluntary dismissal?

The procedure for voluntary dismissal does not provide for any payments to compensate for the loss of work or guarantee financial support while looking for a new place.

Do I need to pay severance pay?

Severance pay is paid when an employee leaves according to a closed list of grounds established by labor legislation (Article 178 of the Labor Code of the Russian Federation), among which there is no termination of employment relations at the initiative of the employee.

The calculation is made based on the time actually worked by the employee, but not paid at the current moment (or the amount of work - in the case of piecework wages), and the allotted (used or unused) vacation time. Thus, according to general rule In the situation under consideration, it is necessary to calculate two main types of payments.

Payments upon termination of an employment contract at the initiative of an employee (table)

Name of payment Calculation procedure Example
Salary for actual hours workedIf an employee has worked for a full month, he should be paid the full salary stipulated by the concluded employment contract. Payment for an incomplete month is calculated as follows: monthly salary/number of working days in a month*number of days actually worked by the employee.Driver I.I. Zaikovsky filed a request to dismiss him on August 23, 2017. His monthly salary is 21,000 rubles. According to the production calendar for August 2017, this month will have 23 working days. Of these, Zaikovsky worked 17. Accordingly, his salary payable on August 23, 2017 will be: 21,000 rubles. /23 days *17 days =14,783 rub.
Compensation for missed vacationThe payment is calculated based on the average daily (including all bonuses and allowances) income of the person being dismissed for the year preceding the day of dismissal. The resulting amount is multiplied by the number of unused vacation days: annual income/12 months/29.3 (average number of days per month)*number of unused vacation days.Driver I.I. Zaikovsky has the right to 28 days of vacation. During the working year from February 20, 2017 to February 19, 2018, he did not use any leave. On the day of dismissal - August 23, 2017 - he worked 6 full months of the working year for which his vacation is calculated. Number of allotted vacation days: 28 days/12 months*6 months = 14 days. In the year preceding the day of dismissal, Zaikovsky earned 260,000 rubles. The employee was not on sick leave or on leave during this period. Calculation of compensation for unused vacation: 260,000 rub./12 months/29.3* 14 days = 10,353 rub.

It is worth noting some nuances that must be taken into account when calculating compensation for unpaid vacation upon dismissal on the basis in question:

  1. If an employee has unused vacation days for several previous years in a row, only the last two years are paid (for the current working year, full or part-time, and the previous one).
  2. Full vacation compensation (average earnings for the number of days equal to a full vacation) is paid to an employee who has worked for at least 11 months of the period for which the vacation is calculated.
  3. If the employee's vacation is used in full, compensation is not payable. However, if the last vacation was taken in advance (for the period that the employee will not actually work due to his dismissal), payment for days for which the employee did not acquire the right may be withheld from the final payment amount due to him (but no more than 20% of the total payment amount). This rule is based on the provisions of Art. 137 Labor Code of the Russian Federation.

In addition to the payments provided for by law, upon dismissal of one’s own free will, the employee is paid bonuses and allowances provided for by local regulations (including the “thirteenth salary”), if in accordance with these documents the latter is entitled to them. Civil servants have the right to count on bonuses for length of service, rank, conditions, secrecy, important tasks, and so on, if applicable to their particular situation. The calculation procedure is determined based on the conditions established by the relevant legal act. Most often, these payments are calculated in proportion to the time actually worked by the departing employee.

We should not forget that both wages for time actually worked and compensation for unpaid vacation are subject to income tax individuals in the amount of 13% of the accrued amount.

Deadlines for calculations and consequences of violating them

Labor legislation puts the employer under strict limits regarding the timing of the final payment to the resigning employee - as a general rule, all payments must be made on the day of dismissal (this is stated in Article 140 of the Labor Code). Nevertheless, exceptions for “special” situations still exist:

  1. If the employee is absent from work on the last day, the calculation is submitted the next day after the employee expressed the corresponding request. This rule also applies in the event of temporary disability of the resigning employee on the day of departure. Sick leave in this case, it is paid separately - within ten days after its presentation to the employer, the payment must be calculated, it is paid on the nearest settlement day established by the rules of the organization with employees.
  2. If, by agreement with the employer, the employee went on vacation before leaving and the last working day falls on him, all payments due for dismissal must be made on the day before the vacation.
  3. If used for calculations bank card, accruals should be made in a certain article. 140 period regardless of the employee’s presence at work on the last working day.

In a situation where a dispute has arisen between an employee and an employer about the amount of payments due upon dismissal, those for which there is no dispute must be listed within the period specified by law. To resolve any disagreements, you can contact the labor inspectorate.

The Labor Code (Article 236) establishes financial liability employer for delay in cash payments due in the amount of 1/300 of the refinancing rate for each day of delay. Of course, it is rare that an employer will voluntarily apply appropriate sanctions to himself. Therefore, to protect his rights, an employee can apply to the labor inspectorate (this body has the right to issue orders to eliminate violations of labor legislation), and then, if payments are not made, to the court.

Payments from the employment center after dismissal at the initiative of the employee

When registering as unemployed after dismissal on the grounds under consideration, the former employee has the right to count on receiving unemployment benefits. A mandatory requirement is official employment for at least 26 weeks in the 12 months preceding registration.

The benefit is calculated as a percentage of average earnings for the last three-month period worked at the last job:

  • first three months - 75%;
  • the next four - 60%;
  • the next five - 45%;
  • further - the minimum amount of unemployment benefits, taking into account the regional coefficient.

Please note that the payment of benefits to the employment service is made in two periods, each of which cannot total more than 12 months in a calendar 18 months. The maximum and minimum benefit amounts are set by the state.

The legislation clearly regulates the procedure and timing of final settlement with an employee who resigns voluntarily. At the same time, the employer’s liability for violating the provisions of the law in this regard is quite high and practically undeniable. This means that you should approach the matter with special responsibility and care.

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 the full amount from your employer Money, which 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 diploma higher education) 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 match labor responsibilities 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 length of the probationary period is set in labor agreement or an appendix 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 maximum period testing 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 employment contract any time.

Workers at probationary period 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 everything provided for in the contract or local regulations allowances, bonuses, etc. 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.

In case of voluntary dismissal, no severance pay is due – labor legislation regulates its payment only in the event of liquidation of a company or reduction of staff.

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 provides that all payments to an employee resigning at his own request must be made on the last day of his work.

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

Calculation of compensation for unused vacation: formula

Compensation for unused vacation is calculated using the following formula:

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

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

Compensation for unused vacation if vacation is provided in working days

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

Deadline for payment of compensation for unused vacation

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

Responsibility for non-payment of compensation for unused vacation

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

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

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