Final settlement upon dismissal of an employee

The final settlement with the employee at his dismissal implies the repayment of funds, which are due to the latter for the whole period of his labor activity. In this case, it is necessary to take into account the grounds for termination of the contract After all, the salary of a citizen and other necessary payments will depend on this reason. In such a situation, the manager should not forget that a full settlement with the dismissed person must be made on the day when the employee last performed his activities in this organization. Otherwise, the boss simply can not avoid problems with the law.

Grounds

The final settlement at dismissal is made in all cases of termination of the employment contract. But only from the grounds on which the relationship between the employee and his boss ceases, will depend on the amount of money that the person will receive in the end. According to the norms of Article 140 of the Labor Code, the head must pay all the funds due to the citizen on the last day of his work. And in case of impossibility to carry out this procedure at the specified time, you need to do it the next day, when the employee presented a demand for a calculation with him. Otherwise, the management may have great trouble if the person seeks protection of the violated rights in court.

The employment contract can be terminated both at the request of the employer, and at the initiative of the citizen himself, as well as for reasons beyond their control. In addition, the desire to terminate the agreement on labor is often mutual. In the latter case, the final settlement under the contract can be carried out not only on the final day of the person's work, but also after this moment.

Types of payments

Regardless of the reasons for the termination of the employment contract, the final calculation is required. Compulsory payments include:

• Salary of the employee;
• Compensation for leave that was not used;
• Severance pay for the termination of the relationship between the parties to the contract under paragraph 2 of Part 1 of Art. 81 of the LC RF.

Additional types of financial support include: benefits when dismissed by agreement of the two parties, as well as other types of material compensation established by the collective agreement.

The order of issue and retention

It is clear that all the money due must be paid to the employee. At the same time, some of them can sometimes be retained. In a specific case, it is a vacation when the employee is laid off for rest, which he used, but the period of work was not fully worked out, and the citizen decided to terminate the relationship with this organization and wrote a statement of resignation.

But there is one more important nuance. The money for the used vacation will not be withheld by the employer from the salary of the person upon his dismissal only if his departure from work is carried out due to staff reduction or liquidation of the organization. In this case, the employee will also have the right to severance pay in the amount of the average income for two months, and if he did not get a job, then the third month. The final settlement with the dismissal of a citizen occurs on the last day of his work. And he is paid: salary, compensation for unspent vacation, severance pay, if it is required.

Calculation of vacation

The enterprise from which the employee is dismissed must obligatorily pay him compensation for the leave, which was not used for the entire period of employment. In the case where the person was not in it for several years, respectively, and the amount of payments is made for all this time. If a citizen terminates labor relations with the organization on his own initiative, and the period of work is not completely completed, then in this case deductions for his vacation are made from his salary. At the same accounting department will have to calculate the exact number of days or months of work of the person.

The amount of vacation pay on retirement is calculated as follows:

1. The number of days of annual paid leave is taken, for example, 28. Then it is divided by the number of months in a year, that is, by 12. Then the number (2.33) is multiplied by the number of months worked during the working period, for example, 4.
2. If 2.33 is multiplied by 4, 9.32 unused vacation days are obtained. Then this number is multiplied by daily earnings, for example 900 rubles. It turns out 8388 rubles. This is the money that is put to the person as compensation for an unused vacation. With the same amount, personal income tax will be withheld - 13%.

The final settlement with the employee should not be detained by the head. It must be made on time, regardless of which of the grounds specified in the Labor Code, the citizen is dismissed.

Rules of calculation at the termination of the employment contract

All payments that are due to the employee, the latter must be received on the final day of his labor activity at the enterprise. In the event that the manager has not made a final settlement at the specified time, he will incur administrative responsibility. At the same time, a citizen should receive not only compensation payments, but also the salary for the time of work.

For each day of delay in payments, the head shall pay a fine in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. In addition, if the amount of the final calculation for the payment of severance pay is more than the amount of three times the worker's earnings, then this personal allowance will have to pay a personal income tax of 13%. The tax is also withheld upon the payment of vacation pay.

Care on own initiative

The final settlement upon dismissal at will shall be made with the person on the last day of the performance of his labor duties, which includes:

• Salary for the whole time of work;
• Compensation for leave or leave, if a person worked without annual rest for several years in a row.

Here it should be noted an important fact. If the holiday was used by a citizen, but the period of work was not fully completed, respectively, if the contract is terminated at the request of the latter, the employer has the right to withhold the money previously paid from his money.

When it is impossible to make deductions for non-working leave

In some cases, which are provided by law, retention of leave on dismissal is not made. This category includes such situations:

1. Liquidation of the employer's organization.
2. Reduced staff.
3. Termination of an employment contract when a citizen in connection with a disease can not perform duties.
4. Call to the army.
5. With a complete loss of previous labor ability.
6. Restoration in the previous position by a court decision.
7. Termination of the employment contract in the event of circumstances that are not dependent on the parties.

In any of the above-mentioned cases of dismissal of a person, the chief must make a final settlement with him on the last day of his labor activity and pay all the funds that are legally required by law. Otherwise, the person has the full right to defend his interests in the prosecutor's office and the judiciary.

Termination benefit: its calculation and size

In the situation where the employer is the initiator of the termination of labor relations, the citizen has the right in a number of cases to receive a compensatory allowance. It's also called the weekend. At the same time, the amount of this payment may be in the amount of two weeks or a month's earnings. The monetary allowance in the amount of the employee's salary for two weeks can be in the following cases:

1. If the state of human health does not allow him to continue working in this organization. Or when he refuses to move to another position, and the boss has nothing to offer him.
2. With a complete loss of the labor ability of a citizen.
3. If the terms of the employment contract change.
4. When a person is called up for military or alternative service.

In the amount of monthly earnings, the allowance is paid:

• When the employment contract is terminated due to the reduction;
• In case of liquidation of the organization.

Also, the collective agreement can be established and other circumstances when such benefits are issued to the employee. Nevertheless, the payment of the final calculation upon dismissal, including the compensating allowance, must be made on the last day of the work of the person. In addition, when calculating this type of compensation, it is also necessary to take into account the payment of taxes if the amount of monetary allowance exceeds the employee's salary three times. Otherwise, personal income tax is not paid.

Example of final calculation

An employee who completes his employment relationship with a particular organization has the right to receive earned money and other compensation if the grounds for dismissal allow it. Consider the following example.

Employee Ivanov resigns from the company of his own free will. Naturally, he does not receive in this case severance pay and the preservation of average earnings for the third month before the time of employment. But he has the right to pay the earned money for all time and compensation for the leave. The final calculation of the employee in this situation will be made in the form of T-61. This is a note-calculation, filled in at the termination of labor relations.

Ivanov wrote a statement in April and resigned on the 19th. Accordingly, he must be read and given a remuneration for work from 1 to 18 inclusive. If his average salary is 20,000 / 22 working days (such an amount in April), the total amount for the day is 909.09 rubles. It is multiplied by the number of days worked out in the month of dismissal - 18. As a result, the amount is 16363.22 - Ivanov's salary for April. In addition, the organization first pays a tax on this money, and then the accountants issue the final settlement to the citizen.

Since the person leaves in April, and leave on schedule at him only in June, and he did not use it, he is compensated. The calculation is as follows:

Ivanov worked 3 months and 18 days this year. But the calculation will go for 4 full. Rounding up to the tenth and one-hundredth part is not done, therefore the amount is calculated from 28 days of leave / 12 months a year = 2.33 days. After that, 2.33 * 4 (worked-out months) = 9.32 days. And only then 9.32 * 909.9 (daily earnings) = 8480.26 (compensation for vacation).

Thus, the final calculation is made from all the amounts due to the employee. But in this case it's only a salary and a cash payment for a vacation, because Ivanov leaves on his own initiative. If he had been reduced or dismissed in connection with liquidation, he would have received severance pay, which is also paid with all monetary funds (on the basis of Article 140 of the Labor Code of the Russian Federation).

Arbitrage practice

At present, many former employees go to court for the protection of their rights, which, they believe, were violated by the head when they were dismissed. Especially if the question concerns cash payments that were not timely and in the right amount issued to the employee. In practice, there are even cases when employers, when calculating with a citizen with a reduction in staff, made from his retention income a vacation that was previously used. And this eventually led to legal proceedings and complaints.

Here is a colorful example from practice. The employee was dismissed from the staff reduction organization. The chief with him fully paid, but when paying out money, he kept the rest for the leave, which had already been used by the citizen in June. In addition, the dismissal procedure for reduction was violated by the employer in the sense that he did not offer available vacancies to the employee. But at the same time he accepted other people for free positions, which is forbidden to do when carrying out the dismissal measures for such reasons. Having counted his earned money and found violations of labor legislation, the former employee appealed to the judicial authority with a request for reinstatement at work and payment of forced absenteeism, which occurred due to the fault of his boss.

Having examined all the materials of the case, the court concluded: the employer carried out the procedure of reduction without observing the norms of the labor code. In addition, he made a completely wrong calculation with the employee. The final calculation of the dismissal (2016), he just did not work. He grossly violated the provisions of the Labor Code, and therefore the citizen was reinstated in his job, and the employer paid him moral damage and compensation for the vacation he had previously unlawfully withheld. That is why managers in the calculation with employees need to be particularly careful not to allow violations on their part, so that later they do not prove their case in the judicial bodies.