Labor relations that may arise between an employee on the one hand and an employer on the other, which includes individual entrepreneurs and other enterprises, are regulated by special labor legislation(Labor Code of the Russian Federation). One of the ways to stop labor activity, this is an employee leaving at will. The main issue that will be of interest to both the individual entrepreneur and the employee is the procedure and timing of calculation when dismissing an employee at his own request.

Calculation procedure

After a person has decided to stop working at an enterprise, and wants to do this of his own free will, his employer must understand that in this case certain obligations arise.

The first thing the employee and his employer need to pay attention to is the calculation that must be made. This includes the following amounts:

• payments for all days of unused vacation;
• payment for days worked, as well as other amounts that were accrued but for some reason not paid to the employee.

The second question that will be raised is the timing of calculation in the event of dismissal of an employee at his own request. In 2019 the norms labor law have not actually changed. According to them, the full calculation, in the event of voluntary dismissal, should occur as follows:

• if the employee was at work, then on the last day he is given a work book, and a calculation is also made that is due after dismissal at his own request;
• if a person was not at work on the last day (sick leave, vacation), then payment will be made to him only after he appears at the enterprise, that is, after a certain period of time.

It should be remembered that the procedure for settlement with an employee who has written a statement that he wants to resign of his own free will is clearly regulated current legislation. If the deadline is violated, then various financial sanctions may be imposed on the individual entrepreneur, who acts as an employer, after the person applies to the labor protection inspectorate, the prosecutor's office or the court.

It is important to know that the procedure for voluntary dismissal is a separate article on termination of employment, and in this case, both parties have clear rights and responsibilities that must be used.

Specialist about the procedure: video

The procedure for dismissal at will

An employee who decides to sever his relationship with the employer through voluntary dismissal must follow the following algorithm:

1. First, he submits a corresponding application to the personnel department, or directly to a private entrepreneur. The application must indicate the period after which the employee will no longer return to work.
2. In its turn individual entrepreneur or management legal entity, will take into account the period after which the employee does not return to work workplace, and look for an appropriate replacement.
3. On the last day of work, the individual entrepreneur or the accounting department and personnel of the enterprise must issue it to the employee work book, with all the necessary records, and also make a calculation.

An example of a resignation letter would be as follows:

• in the upper right corner there is a “header”, where the name of the employer is indicated, as well as the personal details of the director;
• then the employee’s personal data and his position are written;
• lower in the center, you need to write “Application”;
• then follows the text, which indicates that the employee wants to resign of his own free will, and also specifies the period after which he will no longer return to work;
• Then the date of writing is put, and the person signs.

When all issues are agreed upon, the employer must issue a special personnel order, in which it is indicated that the person is subject to dismissal on a specific date, and indicate in it what amount he is entitled to as compensation.

At the same time, a private entrepreneur must understand that upon dismissal, a person must familiarize himself with this order and put his signature on it. A copy of it is issued only at the personal request of the employee, after signing all the necessary papers.

This application example is universal and can be written by hand or printed. This document is the basis for dismissing an employee.

On the last day of work, as stated above, all payments due to him must be made.

It is important to know that there are situations in which a person wants to quit while on sick leave or vacation. This practice sometimes baffles entrepreneurs. There's nothing wrong with that. The employee simply writes in the application that his last day of work will be the date of his vacation or sick leave.

In this case, the settlement period, as well as other legal subtleties, will be carried out after leaving sick leave or vacation.

Development and its accounting in the final calculation in 2019

The Labor Code of the Russian Federation provides for a 14-day working period when an employee dismisses at his own request. In cases of dismissal of an employee whose employment relationship with the employer was fixed-term, that is, concluded for a certain period, the working time will depend on the term of the employment contract. Labor contracts for a period of less than two months have a shorter working period, which is set at 3 days.

A similar three-day period is also established in the event of dismissal of an employee hired on a probationary period.

An extended service period is provided for retiring management employees. So, with directors, chief accountants, etc. The working period is one month.

Any period of service can be reduced or not applied at all if there is mutual consent of the resigning employee and the head of the enterprise. He can use his visa to shorten its duration.

Important! Work off is full-time working time, and failure to attend it is absenteeism with all the ensuing consequences.

Conditions excluding processing are:

• Transfer of a spouse to a place of work in another locality (a summons certificate is provided);

  Admission to full-time studies (based on the enrollment order);

  Employee's first retirement. A pensioner can use this right once. In the event of re-employment and subsequent dismissal, the pensioner will be required to complete work in full if required by the management of the enterprise.

  In cases of dismissal of an employee due to the fault of the enterprise: delays in payment of wages, lack of normal working conditions, etc.

Payment for days worked is made according to general rules, in accordance with tariff schedule, salary, etc.

Calculation of payments for unused vacation

In 2019, the procedure for making compensation payments to those who resign of their own free will has not changed at all compared to 2018.

Example of vacation pay calculation:

• if the length of vacation is 28 days, then for each full month worked the worker can count on 2 calendar days of vacation;
• 6 months have been worked, from the last vacation, after which a letter of resignation is written, which means compensation will be for 12 days of unused vacation.

This example is universal and can be applied to the calculation of any vacation pay. A sample calculation can be found in the Government Decree on the procedure for calculating the average daily wage and payment for vacation.

There are cases when the vacation period is reduced to 26 days. Then one month will not produce an integer (for example, it will be 1.8 days). In this case, everything is rounded to a whole number - 2, and the calculation takes two days.

This needs to be remembered. Since, in the event of incorrect payment of vacation pay, a person can file a complaint with various government bodies, which can fine an individual entrepreneur or other business entity.

It is important to know that the above Government Resolution, as well as the Labor Code, prescribe penalties for late payment to a worker. He may demand compensation for late payment, as well as a penalty, which will be equal to the key rate, which is determined by the Central Bank of our country.

It changes constantly throughout the year and needs to be monitored.

Procedure for other payments upon dismissal in 2019

After writing a letter of resignation, individual entrepreneurs and other employers must understand that within the prescribed period, in addition to vacation pay, they must also make other legal payments. The wage fund has remained virtually unchanged and may consist of different components, an example of paying a bonus for the anniversary of an enterprise.

Therefore, when the accounting and personnel department begins to calculate the necessary payments after dismissal, they may make a mistake, which can lead to the imposition of penalties on the company. To prevent this from happening, it is important to understand which payments are included in the settlement and which are not.

Components of wages that are included in the example of calculating compensation in 2019:

• accruals that are paid for the employee’s qualifications;
• salary indexation;
• amounts that are paid extra for various difficult conditions labor, harmfulness;
• compensations paid for work in difficult climatic conditions (for example, the north);
• payment that is aimed at various incentives for employees (for example, bonuses and other similar accruals).

As an example, you can see regulations, which regulate the procedure for remuneration, and the components from which the mandatory and additional wage funds are formed.

These components of the salary are necessarily taken into account and paid on time after writing a letter of resignation of one’s own free will.

Other accruals that are not included in the mandatory wage fund, but can be paid by the employer independently, are one-time in nature and do not need to be taken into account when paying within the period after dismissal.

An example of such a calculation is as follows:

• an employee's salary consists of a salary of 15,000 rubles, a bonus of 5,000 rubles, additional payments for harmful conditions 5,000 rubles, additional payment for work in harsh climatic conditions of 10,000 rubles;
• the total salary is 35,000 rubles, and was accrued for April 2019;
• the employee worked for 3 days in April and submitted a statement in which he asked to dismiss him at his own request, indicating that he would work for another 2 weeks (including weekends), as required by labor legislation;
• This means that his compensation will be as follows: in April there are 21 working days, and the employee, including weekends, worked 13 days, which means that for one day he is entitled to 35,000/21= 1667 rubles, and for 13 days – 1667x13=21671 rubles.

Thus, compensation for dismissal based on wages will be calculated.

In principle, such calculations are present in various Decrees of the Government of our country, which regulate issues of compensation for employees who quit their jobs.

You should also pay attention Special attention to solve the next question. There are cases when during a year, or another period of work, some arrears of wages may arise to an employee. In this case, this debt must be indexed and paid upon dismissal.

It is important to know that if an individual entrepreneur is unable to employ a lawyer, or professional accountant, and tries to solve such processes on his own, then he should definitely familiarize himself with the sample of the above calculation, or turn to professionals for this issue. This is necessary to avoid subsequent questions from regulatory authorities.

When making calculations for the dismissal of an employee, an individual entrepreneur, or another person who is engaged in economic activity, must pay the employee compensation for days of unused vacation for the entire period of work, as well as wages while he was at work.

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In particular, the Labor Code of the Russian Federation prescribes on the day of dismissal of a specialist to make a settlement with him, consisting of issuing:

• salary due for time worked;
• compensation for unrealized vacation days (Article 127 of the Labor Code);
• payments related to the reason for dismissal (by agreement of the parties, reduction, etc., for example, Article 178 of the Labor Code);
• other payments established by the internal documentation of the organization.

In addition to the norms of the code, the nuances of termination labor relations and the related calculation of dismissal compensation are settled:

• Decree of the Government of the Russian Federation “On the peculiarities of the order...” dated December 24, 2007 No. 922;
• by letter of the Ministry of Finance of Russia dated February 12, 2016 No. 03-04-06/7535;
• by letter of Rostrud of Russia dated December 18, 2012 No. 1519-6-1.

How an employee is paid upon dismissal: what is a settlement note?

When a worker is dismissed, a dismissal order (Form T-8 or T-8a) and a settlement note (Form T-61) are issued. A settlement note is a document, one side of which is filled out by HR specialists, and the other by accounting employees.

From personnel services The following information is provided:

• personal data of the person resigning (full name, personnel number, information about structural unit and positions);
• details of the employment contract (number, dates of conclusion and termination, grounds for termination);
• information about the use of vacation.

The accounting department calculates compensation for the unrealized vacation period, other payments and sets the amount of the final payment. In this case, an application for payment upon dismissal from the worker is not required. All procedures are carried out within the framework of labor legislation.

NOTE! Standard forms of these documents were approved by Decree of the State Statistics Committee dated January 5, 2004 No. 1, however, from January 1, 2013, the use of these forms is optional. That is, an organization with its internal documents can approve another appearance for the listed documentation.

How is compensation for unused vacation calculated?

How to calculate vacation compensation upon dismissal? First, you need to find out the number of unrealized days of rest due to the worker on the day of dismissal.

There are 2 ways to calculate the amount of compensation:

1. The first is established in the Rules on regular and additional releases (approved by the USSR NKT on April 30, 1930 No. 169) and contains the following calculation formula:

   (Mo × Ko) / 12,

   Mo - the number of months worked by the specialist since the date of the last vacation or after starting work;

   Ko - the duration of the leaver's vacation period in days;

   12 is the number of months in a year.

2. Another method is defined by Rostrud and is used by some companies, although it is debatable due to the existing error in the calculation. The essence of the method is to establish the number of rest days that a worker earns for each working month. At the same time, for calculation purposes, month surpluses of less than half are not accepted in the calculation, and more than half allow the month to be rounded to the full. Based on this method, with a 28-day vacation period, a specialist earns 2.33 days of future vacation every month (28 vacation days / 12 months a year).

To the unrealized vacation days for the current year, you should add all vacation days that the specialist did not use in previous years. To subsequently calculate vacation compensation, the resulting number of days must be multiplied by the employee’s average daily salary for the previous year.

How is the average salary calculated to determine compensation upon dismissal?

How to calculate salary upon dismissal to determine vacation compensation and payment for hours worked by the day of dismissal? The average salary of a specialist is determined in accordance with the norms of Parts 4 and 5 of Art. 139 of the Labor Code of the Russian Federation and taking into account the requirements of Government Decree No. 922.

The following formula is used for calculation:

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D is the worker’s combined income for the 12 months preceding the calculation;

12 - number of months in a year;

29.3 is an indicator defined by Government Decree No. 922, indicating the average number of days in each month of the year.

If in some months in the reporting year the resigning employee did not work all production days, then the following formula is applied:

D / (29.3 × Mn + Mn),

D - total earnings for the last year;

29.3 is the average number of days in each month of the year;

MP - the number of months worked by the specialist in full;

Mn - the number of days worked in partial months.

Full payment: payment of wages and compensation for leave upon dismissal (NDFL)

So, how to pay an employee when leaving? In accordance with Art. 84.1 of the Labor Code of the Russian Federation, on the day of dismissal, the worker must be given a full payment. The final amount will consist of wages for the period worked, vacation compensation and other compensation payments, adjusted for the amount of accrued income tax and the employee’s debt to the company.

Income tax is collected from wages for the past period, compensation for unrealized vacation days (clause 3 of Article 217 of the Tax Code of the Russian Federation). In accordance with paragraph 3 of Art. 217 of the Tax Code and letter of the Ministry of Finance of the Russian Federation dated February 12, 2016 No. 03-04-06/7535 other compensation payments are not subject to personal income tax if their total amount does not exceed 3 times the employee’s average monthly earnings (6 times for those laid off in the Far North). Amounts of compensation payments exceeding the limit are also subject to taxation.

An employee's debts may be:

• wage arrears due to a previously issued advance;
• unreturned accountable amounts;
• outstanding loan;
• unworked vacation days.

These amounts are also deducted from the calculation, and the remainder will be the final amount payable upon termination of relations with the organization.

How to calculate your dismissal payout: calculator

Often resigning employees ask themselves the question: how to calculate the severance pay themselves?

If all the necessary indicators are available, calculating the amount of dismissal pay yourself will not be difficult, guided by current legislation, this article, or using an online calculator.

NOTE! A significant part of existing calculators only calculate the amount of compensation payments for unused vacation.

Specialists in accounting and personnel services can also use online calculators to check their calculations of severance payments to employees.

So, the calculation upon dismissal for each resigning or dismissed employee is made based on the amount of accrued salary, payments for unused vacation days, the amount of compensation associated with the reason for dismissal, as well as other additional payments that are provided for by local acts, agreements, etc. In each In a specific case, the final amount is determined individually.

Upon termination of the employment relationship, the organization or enterprise must calculate the salary upon dismissal with the employee. In connection with dismissal, employees are paid wages for days worked in the month of dismissal and compensation payments for unused vacation. Depending on the reasons for dismissal, the employee may also be given severance pay or compensation payments due to the termination of the working relationship, as well as retain the average monthly salary.

The basis for formalizing the dismissal of an employee, including the basis for calculating all payments that are due to him by law, is the Order to terminate the employment contract with the employee. This order is issued in a certain form of maintaining personnel documentation. It was approved by the State Statistics Committee (forms T-8, T-8a). By general rule, upon dismissal, the employee is paid:

1. Salary for working days that were actually worked in the month of dismissal, for example, when an employee quits of his own free will.

2. Compensation payments for unused vacation.

3. Severance pay (in cases established by labor legislation).

- work book;

- upon written application from the employee, copies of documents related to work are issued: copies of orders for admission, dismissal, relocation; certificates of salary, accrued and actually paid insurance premiums, etc.

Example of salary calculation upon dismissal

Employee Sergey Nikolaevich Fedorov resigns on November 19, 2015 due to conscription for military service. Calculate final salary.

First, let’s calculate wages for less than a full month:

Based on the fact that the monthly salary is 25 thousand rubles. , That

Salary for November = monthly salary / number of working shifts x number of shifts worked

Salary for November = 25,000.00/20x13 = 16,250.00 rub.

At the time of dismissal from Fedorov S.N. two weeks of unused vacation, so he is entitled to compensation for unused vacation.

Vacation compensation (KO) = salary for 12 months/(12 *29.43)* number of vacation days

KO = 25000.00/29.43x14 = 11945.39 rubles.

Since Fedorov S.N. is drafted into the army, then according to the Labor Code of the Russian Federation he is entitled to two weeks of severance pay.

Severance pay (VP) = average daily earnings for the year x 10 work shifts
Average daily earnings: salary for the previous 12 months / 12 / 29.3
25000/29.3 = 853.24 rubles.

VP = 853.24 x 10 = 8532.40 rub.

This severance pay is not subject to personal income tax.

Final payment = ZP + KO + VP - (ZP + KO)x13%

On the day of dismissal Fedorov S.N. will receive a final settlement of RUB 35,448.85.

A person working under a formal employment contract builds his relationship with the employer on the basis Labor Code RF.

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Chapter 13 is devoted to the procedure for terminating an employment relationship. Calculation upon dismissal of an employee is also regulated in the document.

Legal standards

Dismissal can occur for various reasons.

If the termination of the employment relationship occurs at the request of the employee, then regardless of the form of the concluded contract, full or part-time employment, the following dismissal is formulated: “at one’s own request.”

Part-time workers are also full participants in the labor process.

For them, the calculation of accruals upon dismissal is carried out for each workplace, according to the Labor Code of the Russian Federation, art. 287.114.93.

For the calculation of cash payments, the basis is the one that has a standard in the documentation of the personnel department.

An order in form T-8 is drawn up on the basis of:

• A personal statement from the employee addressed to the director indicating the agreed date of dismissal.
• Consent of the head of the enterprise.

If a person uses vacation in advance and then quits, the missing amount for the extra days used will be withheld in the calculation.

If, during work at the enterprise, old unused vacations have accumulated, then one vacation is compensated. But if the total amount of vacation days exceeds 56 days, they are paid in full.

The dismissed person will be deducted the amount for which the material assets that are accountable have not been handed over.

Therefore, at the time of dismissal, the employee is obliged to submit a bypass sheet to the accounting department, where it is noted that he has paid off financially with all services and does not owe the company anything.

It happened that a person fell ill before being fired. In this case, he will be fired on the scheduled date, but will receive disability benefits in full for all days of illness.

Calculation period for dismissal at the initiative of the employee

The law requires complete financial calculation With former employee performed on the last day of work, according to Art. 140 Labor Code of the Russian Federation.

If the money is not received due to personal circumstances, the amount must be paid the next day after the application.

If the employee does not agree with the final amount, the issue can be resolved in judicial procedure. Delayed payment may result in penalties for the company and manager.

If, after dismissal, an employee provides a salary that was opened during work, then they must pay it no later than 10 days, on the general day of payment of wages or advance payments at the enterprise.

Documents for registration

Financial services operate only in accordance with regulations.

Therefore, calculations for dismissal will be made only after receipt of Order T-8, indicating all personnel data:

• about vacations already used and for how long;
• special working conditions;
• the amount of additional days to the main vacation;
• number of accumulated vacation days for the entire period of work:
• extra days off that require financial compensation.

An important document for the final calculation is the bypass sheet, which is developed at each enterprise in relation to the process conditions.

It serves as confirmation of the delivery of all material assets used during work.

Calculation example

Based on the law, the employee must be compensated for vacation days under Art. 127 Labor Code of the Russian Federation. To do this, you need to determine average income per day.

According to Art. 139 of the Labor Code of the Russian Federation, average daily earnings are determined by dividing all monthly income by 12 months, and then by 29.3 days. The last figure was established by Rosstat and indicates the statistical number of days in a month.

The resulting number is the average monthly earnings and is used to calculate vacation compensation. And according to a letter from Rostrud, for each working month a person with normal conditions labor is entitled to 2.33 days of vacation.

But when calculating, allowances for working conditions are taken into account; remoteness and specifics are taken into account completely.

At less than a month the calculation includes a rounded month or nothing, depending on the number of days. Eleven working months and 12 for compensation are equally considered a full calendar year.

The entire calculation is carried out on a special form according to form T-61:

To fire employee Knyazeva, who wrote a resignation letter effective January 31, 2020, you will need:

• calculate wages for January;
• compensation for unused vacation.

The monthly salary is 5 thousand rubles. +30% regional coefficient, only 6500 rub.

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 employment contract 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 of the 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.

Compensation for unused vacation upon dismissal and personal income tax

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

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

Compensation for unused vacation: insurance premiums

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