Compensation for dismissal by agreement of the parties plays a huge role. The thing is that this payment is nothing but a way of calculating with subordinates. And upon dismissal, it must be done. The exception is cases with informal employment. There, the employer has every right not to compensate money at all after the dismissal of his subordinates. But if we are talking about generally accepted, official employment, you will have to pay in full. But how? What are the principles? How much should each employee receive upon dismissal? And what factors influence these payments? Understanding all this is not so difficult. Indeed, the basic rules on this subject are spelled out in the Labor Code of the Russian Federation.
Influence factors
The first step is to understand what indicators will affect the size of payments upon termination of employment with subordinates. The thing is that compensation for dismissal (by agreement of the parties or at their own request) is a mandatory payment. But for some reason it turns out to be different for everyone. For each employee in a particular company, an individual calculation of cash is carried out.
It turns out that all people will receive different severance pay. So what factors influence these payments? Among them are:
- salary received by the employee;
- reason for dismissal;
- the number of days that remained in the form of vacation and time off.
It should be remembered that paid leave should be provided to all subordinates. It is impossible for more than 2 years in a row to deprive employees of such an opportunity. So, the maximum number of days of paid leave upon dismissal may be 56 days.
Not always
But that is not all. Compensation upon dismissal (by agreement of the parties, of their own free will and so on) is not always paid. It has already been said that the employer is able to not issue the so-called vacation pay and calculation for informal employment. But the Labor Code indicates cases that legally allow not to make these payments.
Fortunately, there are not many such incidents. But it should be remembered that no severance pay can be expected if:
- termination of labor relations occurs due to violation of labor discipline by subordinates;
- dismissal at the time of the probationary period;
- upon dismissal by agreement of the parties;
- termination of the employment contract occurred on the initiative of a subordinate;
- there was work under an employment contract lasting no more than 2 months.
Accordingly, in all of the above cases, the so-called severance pay is not paid. But it should not be confused with calculation. It will be provided to employees upon dismissal by agreement of the parties, and at their own request.
About severance pay
What else should you pay attention to? There is such a thing as severance pay. This is not the so-called calculation when terminating the employment relationship, but this payment can be called compensation upon dismissal. In what sizes and when is it appointed?
The first option is the average monthly income. It is issued to employees if a layoff has occurred . Compensation of funds in this case is required. And it is expressed precisely by average earnings per month. A similar amount is paid when it comes to the liquidation of the enterprise. In addition, the employer will have to pay salaries to employees in these circumstances for 2 months after dismissal. And if a person goes to an employment center, then within 3 months he should receive his average salary.
Two week salary
In some cases, the payment of compensation upon dismissal will be expressed in a two-week salary. In fact, half the earnings. When is this possible? These are far from the most frequent cases. But they still occur in practice.
Among the severance pay in the amount of a two-week salary in a particular position, the following reasons for dismissal can be distinguished:
- if the employer does not have a position for an already employed employee that is suitable for him due to health reasons;
- with disability of a subordinate;
- if the employee refused to work in connection with a transfer to another locality;
- if the subordinate was drafted into the army;
- at the end of the fixed-term contract (or at the exit of the main employee to work);
- when the frame refuses to work due to changes in the terms of the employment contract.
It is in the above cases that the payment of compensation upon dismissal will be expressed by a salary that could receive a frame for working 14 days. In some cases, additional payments are due. These are cases when this condition is spelled out in the employment contract. This phenomenon is extremely rare.
Taxes and Payments
As you know, the so-called income tax is withheld from earnings. But does it play a role in the termination of employment relations PIT? Compensation for dismissal in this case will require the collection of income tax?
No. Usually the employee will not bear any expenses. And all payments are not taxed. There are exceptions too, but they, as you might guess, are extremely rare in practice. Indeed, the payment of personal income tax compensation upon dismissal will require only when the amount of payments exceeds the average salary by 3 times.
Features of the assignment of income tax also have compensation paid to subordinates who worked in the Far North. Their personal income tax begins to be exacted only when the size of the severance pay exceeds the average salary by 6 times or more. It should be borne in mind that such a payment is not taxable. The collection will take place only in cases provided for personal income tax.
But not all compensation for dismissal of an employee implies exemption from additional payments to the state treasury. The thing is that payments for unused vacation and all other calculations require personal income tax in the established amounts (in Russia in 2016 this is 13%) and insurance deductions. In addition, child support is withheld from these payments. This also applies to severance pay. It is also subject to alimony in the presence of a writ of execution.
Termination deductions
Upon dismissal, what compensation awaits citizens? If we are talking about the termination of employment on their own or by agreement with the employer, we can hope for the so-called calculation. It implies payments for hours worked by the time of dismissal. Also included here are all previously worked days, which should have been considered additional days off. And even periods of paid leave will be taken into account.
The employer is required by law to settle with the employee on the day the employment relationship is terminated. If the subordinate was not at the workplace at the time of dismissal, the employee will have to write an application for a calculation. And no later than the next day, the boss must pay. Otherwise, you will have to suffer a certain punishment.
Punishment for non-payment of compensation
Compensation for dismissal must be provided no later than the day after the subordinate writes the calculation request. Or all payments are made directly on the day of termination of employment. And what will happen if the employer does not pay vacation pay or other money after dismissal? It all depends on the situation.
Usually the boss has to compensate for the money for each day of delay. Something like a fine. It is expressed in 1/300 of the refinancing rate of the Central Bank of the Russian Federation of the total amount owed by the employer. Every day increases the final payment.
If compensation for employees upon dismissal was not paid in full within 3 months from the moment of the first delay, they will have to turn not to the Labor Code, but to the Criminal Code of the Russian Federation. It states that the employer will have to pay a fine in the amount of 200,000 rubles or lose his earnings in no more than a year of work. Imprisonment is used as the most stringent measure for tax evasion. It lasts a maximum of 24 months.
Vacation and Settlement
In Russia, compensation for unused vacation is provided. Upon dismissal, the employer must count the days that were not used by the employee, and then pay for them. It has already been said that it is possible to work as much as possible without rest for 2 years. After this, the employee must be forcibly sent on vacation. Accordingly, if the subordinate worked without rest for 24 months, and then decided to leave, the days of unused vacation will be 56. The rest should take into account how much the subordinate rested.
How to calculate compensation for dismissal? The first step is to determine how many days of vacation the employee did not rest. Only billable periods are included. After that, you need to use a simple formula. She will help to find out how much money for the well-deserved rest the employer owed to his subordinates. By the way, before the calculations you will need to calculate the average earnings per day. Otherwise, it will not be possible to name the exact amount due for payment.
Compensation for unused leave upon dismissal must be fully compensated. To do this, you simply need to multiply the days that the employee did not rest at the time of termination of the employment contract, with an average daily earnings. The amount received - this is the money allocated for the vacation.
When calculating average earnings, vacation, sick leave, maternity leave and other third-party payments should not be taken into account. They are not required by law to influence salary. Every conscientious employer should know this.
Arrangement
Compensation for dismissal by agreement of the parties is not such a common case. And it is far from always being possible to understand how much money an employer must reimburse to a subordinate upon termination of an employment relationship. The thing is that the dismissal by joint agreement includes several nuances. They will have to be taken into account when terminating the employment relationship.
Usually the question of how to calculate compensation for dismissal does not arise. Employees are simply issued a pay sheet on which information is written in detail about the hours worked, as well as about unused vacation. According to it, in accounting there is a calculation with a subordinate. This practice is common.
But if we are talking about the agreement of the parties, you can calculate the compensation for leave upon dismissal, as well as the total amount that the employer will be obliged to compensate the subordinate after the termination of the relationship. For this, a well-known calculation scheme is used, in which the average daily earnings are used. You can agree on a specific amount, which will be spelled out in the agreement between the employer and the dismissed, that is, independently determine how much the payment will be upon termination of employment.
The latter case usually makes you wonder how you can calculate the compensation for leave upon dismissal and other due payments. This will help to agree on the approximate amount of money paid by the employer at the time of termination of the employment contract. After all, such a step can leave both the boss and the subordinate in the black.
Average daily earnings
How to calculate compensation for dismissal? It has already been said that the so-called average earnings per day will come in handy. But how to calculate it correctly? There are certain rules that an employer must consider.
Firstly, it has already been said that the calculations should not take into account the additional cash that an employee receives. For example, bonus or vacation pay, as well as sick leave. The usual salary is taken.
Secondly, you should understand what mean average daily earnings. This is the salary of the employee, which is paid on average for the hours worked. It is considered as the ratio of the total amount of earnings for the previous 12 months to the actual days worked in the specified period.
To make it clear, you should consider the situation by example. Dismissal occurs by agreement of the parties. The compensation that is due to the employee will be calculated taking into account the average earnings per day. Suppose a subordinate received 15,000 a month. And the citizen quits on October 16, 2013. Moreover, he spent all his vacation.
In October, there are 23 business days in total. The subordinate worked out of them 11. Under the condition of a salary of 15 thousand rubles for the time worked, he would have to receive upon dismissal:
15 000/23 * 11 = 7 193 rubles 91 kopecks.
In this case, you can calculate the average daily earnings frame. For the year, this employee actually worked 250 days. Accordingly, a citizen on average received:
15 000 * 12/250 = 720 rubles.
Many people prefer to use the second scheme for calculating the funds payable upon termination of the employment contract. This is permissible if compensation is implied upon termination by agreement of the parties. The total amount will not exceed the deduction too much. And the agreement will be signed - no persistence on the part of the dismissed employee.
In the situation under study, if we consider the deductions for the average daily earnings, then for the days worked in October, the frame will receive:
720 * 11 = 7 920 rubles.
And the difference between the standard deduction for hours worked is not particularly large. It’s really easier for an employer to agree with a subordinate than to dismiss him “under the article”. This step will negatively affect the rating of the company.
Features with pregnant
Now it’s clear how the payment of money can occur if the dismissal took place by agreement of the parties. Compensation is usually represented by vacation pay and hours worked. Unused rest days are also counted.
Some are interested in how to deal with deductions when it comes to dismissing a pregnant woman. After all, she was entitled to a so-called decree. It should be noted right away that dismissal by agreement of the parties to employees in position is not laid at all under any pretext. Only on their own. Then there is compensation for the days of vacation upon dismissal, and also the calculation for the hours worked is carried out. In the same way as with all subordinates who quit on their own.