Documents upon dismissal of an employee in 2021

What is a payment slip?

A payslip is a document in which the employer displays detailed information about all monetary contributions due to a particular employee. Such a document must be issued to employees upon request: it does not matter whether the employment agreement is in force or the employee is resigning, since in accordance with the law, the employer must notify the staff in writing with such a sheet about the accrued monetary remuneration - clause 1 of Art. 136 of the Labor Code of the Russian Federation (how to fill out an application for the issuance of documents upon dismissal?).

The following information is entered into the employee pay slip form:

information about all components of wages accrued for a specific period of time (salary, number of hours worked, bonus payments, etc.);
compensation for unused vacation, sick leave, dismissal and other accruals due to the employee;
the amount of other monetary payments, including compensation from the employer for violation of the Labor Code of the Russian Federation regarding the timing of payment of wages (Article 236 of the Labor Code of the Russian Federation);
amounts deducted from wages;
the total amount of monetary remuneration payable for the specified period.

The employer cannot limit itself to indicating on the payslip only the total amount of accrued wages and the total amount of deductions. The document must include detailed information about all components of earnings and deductions made.

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What is the employer obliged to give the employee on the day of dismissal?

Along with the pay slip, upon dismissal, the employee receives a pay slip in form T-61 (Decree of the State Statistics Committee dated January 5, 2004 No. 1). The document reflects:

Calculation of compensation for unused vacation days by the employee or, conversely, the amount of debt if the employee took the vacation in advance.
The calculation note also indicates the amount of the employee’s average daily earnings and the total amount that he will receive, taking into account the withholding of personal income tax.

calculation notes in form T-61
calculation notes in form T-61

Which payslip form should I use?

The obligation to notify workers about the components of wages when paying them is established in Art. 136 Labor Code of the Russian Federation. Based on the literal interpretation of this provision, such a document should be issued 2 times a month each time payment for work is transferred.

In practice, a payslip is given to employees upon final payment for the month. And the Ministry of Labor, in letter No. 14-1/OOG-4375 dated May 24, 2018, recognized this state of affairs as acceptable.

The standard form of the document in question is not approved . And the company can develop it in free form. However, the payslip necessarily include the following list of information:

the amount of salary in the context of its structural elements ;
a breakdown of other amounts paid to the employee and not related to wages;
the amount and reason for deductions from wages;
the total amount of earnings to be issued.

legal obligation to put any signatures or seals on pay slips. However, if a company decides to establish a similar procedure for their registration, this does not contradict current legal norms.

Important
The developed pay slip form must be approved by the head of the company. To do this, you can issue an appropriate order.

What is it for?

By receiving a payslip upon dismissal, an employee can find out all the components of his salary and the total amount that the employer will pay him upon payment on the last working day.

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

By detailing all accruals and deductions, the employee has the opportunity to determine whether there are any discrepancies in the payments indicated in the form with those that are due to him in accordance with the employment contract and the norms of the Labor Code of the Russian Federation.

A payslip allows you to make the relationship between employer and employee regarding remuneration as transparent as possible. If an employee identifies shortcomings in payments, he or she can recover the missing amount from the employer, and the employer, in the event of unlawful claims regarding accruals made, can prove that he is right by presenting a payslip.

Procedure for issuing pay slips

A payslip is provided once a month upon payment of wages. The accountant should prepare in advance for the procedure for issuing invoices and print them out several days before the actual issuance of remuneration for work.

Expert opinion

Mikhailov Vladislav Ivanovich

Lawyer with 6 years of experience. Specializes in family law. Knows everything about the law.

The main thing to take into account is that the document cannot be issued after the funds have been transferred or issued. The deadline is the day the income is transferred.

When an employee is dismissed, he is given a pay slip on the last official working day, as well as other personal documents. The final payment must be made no later than the last business day.

Is it obligatory to issue it after the employee leaves?

Issuing a pay slip is not a right, but an obligation of the employer in accordance with Art. 136 Labor Code of the Russian Federation. Regardless of the type of organizational and legal form and form of ownership of the enterprise, management is obliged to provide staff with information about all payroll payments in writing.

For non-compliance with labor legislation, administrative liability is provided in accordance with Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

In case of repeated violation, the fine increases (Part 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Filling rules

A unified form of the document is not established by law, therefore each employer can develop its own form of the form and establish the procedure for its issuance, taking into account the norms of the Labor Code of the Russian Federation. The issuance procedure is fixed in the local regulations of the organization, indicating the persons responsible for the issuance.

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The legislation does not say in what form the document should be issued. This can be a standard A4 sheet or company letterhead. The sheet can be filled out either handwritten or printed. The pay slip must not contain typos or false information, otherwise the document will be declared invalid.

An accounting department employee is appointed responsible for the formation of the payslip, since he has access to information about payroll for each employee. Since the payslip is only an information document, it does not require the signature of the manager and the seal of the enterprise.

You can hand over a payment document to an employee with or without a signature (what papers must the employee sign?). The first option is more reliable, since the employer can document the receipt by the employee of the sheet at any time. To implement it, choose one of the following methods:

tear-off spine - upon receipt, the employee puts a personal signature on the tear-off part of the form, after which the spine remains with the employer;
keeping a journal - upon receipt of a document, employees sign in the journal for issuing pay slips;
an additional column in payment documents or a separate form where employees sign upon receipt of the document.

An employer may fulfill its obligation to inform staff, but not document this fact. This applies to the following cases:

employees are informed about the issuance of pay slips, but they apply for the document themselves when necessary, for example, upon dismissal;
information is provided by sending data by email;
information is posted in the employee’s personal account on the corporate website (in case of dismissal, it may not be applied due to the employee’s access being blocked).

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A payslip upon dismissal is drawn up in the usual manner. It must be issued to the employee on the day of final payment. It is recommended that the fact of transferring the pay slip to the dismissed employee be documented - the employee puts his signature on the statement or in the book of accounting of pay slips issued. An alternative way to prove that the pay slip was issued to the employee is to create a document with a tear-off part. The law does not prohibit issuing pay slips in electronic format. The Ministry of Labor focuses on the fact that the employer, by local regulations, can approve the procedure for notifying the structure and amount of earnings by electronically sending pay slips to the addresses of employees (Letter No. 14-1/OOG-1560 dated February 21, 2017).

Pay slips are to be issued only when salaries are paid for the second half of the month. If we are talking about the transfer of vacation pay, sick leave or advance payment, separate calculations are not generated for these payments; such amounts must be reflected in the general notification document for a specific month.

When drawing up a payslip, it is not necessary to endorse it with the signature of an accountant or the head of the company; the form does not provide for affixing a stamp. When issuing this document, it is necessary to comply with legal requirements for non-disclosure of personal data - pay slips contain personal information of employees, therefore access to such forms can only be provided to authorized officials and persons whose income is indicated in the pay slip.

If an employee goes on vacation before the date of termination of the employment contract, this does not relieve the employer of responsibility for the timely issuance of the final payment and for communicating to the employee information about his earnings for the last month (full or partial). The date of dismissal may fall on the day of vacation. In this situation, the pay slip upon dismissal is issued not on the last day of the vacation period, but on the last working day before the vacation.

This is important to know: Extension of a fixed-term contract with an additional agreement without dismissal

A different approach is used for cases where dismissal is preceded by unpaid leave - then the pay slip must be issued on the last day of such unpaid leave. If it is not possible to hand over the document in person, the employer can send the payslip by letter with a list of the attachments and a notification of delivery.

What to do if a document with calculations was not issued?

If upon dismissal an employee discovers that there is no payslip among the mandatory list of documents to be issued, the following procedure should be followed:

Contact the company's accounting department to resolve the issue.
If the accounting department refuses to receive the document, then the next step is to contact the labor inspectorate. Upon receipt of a complaint from a dismissed employee, inspectors will conduct an unscheduled inspection of the organization and, if a violation is confirmed, will hold the employer accountable in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.
An employee can file a lawsuit against the employer. In the case of dismissal, a claim in court for violation of labor rights can be filed within a month from the date the employee receives a copy of the dismissal order or work record book (Article 392 of the Labor Code of the Russian Federation).

Is it obligatory to issue a payslip upon dismissal?

Therefore, issuing it to employees is the responsibility of the employer. Moreover, this obligation is established for all employers, regardless of the method of issuing wages: payslips are required to be provided to employees by both those employers who issue wages in cash from the cash register and those who transfer it to a bank card (Rostrud Letter dated March 18, 2010 N 739-6 -1).

If the employer prepares a pay slip, but does not issue it, but only explains to the employee the right to receive it, then the provisions of Art.

Therefore, each company can determine this order based on its own characteristics.

Simultaneously with the payslip, the company must provide the employee with information about accrued, withheld and transferred insurance premiums (clause 35 of the order of the Ministry of Health and Social Development of the Russian Federation dated December 14, 2009 No. 987n).

Attention

If both bodies are absent, the employer makes all decisions independently.

If agreement is not reached, the disagreements that arise are documented in a protocol, after which the employer has the right to approve the pay slip in the form it considers necessary. However, such a decision of the employer can be appealed by the representative body of employees to the relevant state labor inspectorate or to the court.

In addition, a collective labor dispute may arise.

The labor inspectorate is obliged to conduct an inspection within one month from the date of receipt of the complaint (application) and, if a violation is detected, issue the employer an order to cancel the approved form of the pay slip, which is mandatory for execution.

The final stage of the procedure for developing and approving a payslip is its approval.

However, this is unlikely to be a violation, since the main function of the payslip is to notify the employee of all charges and deductions.

When carrying out control and supervisory activities by the labor inspectorate, the issue of issuing certificates is possible. To find out the answer, inspectors can ask the employees, but some will say that they were issued, while others will not remember.

Important

Therefore, it is best to somehow record the issuance of slips, so as not to have to explain things to inspectors later. This can be done using a journal for registering their issuance, in which the employee will confirm with his signature that he received the slip.

Or you can make a list of employees who will sign on it when they receive their wages.

Is it obligatory to issue a pay slip upon dismissal?

The most significant issues that must be considered include the following:

necessary concepts;
purpose of the document;
legal grounds.

Necessary concepts

Avoiding all sorts of violations affecting the process of drawing up this document is possible only by carefully studying the legislative norms.

But it will be possible to understand all the wording used in them only if you are familiar with all the terms used.

The most significant include:

"dismissal";
"severance pay";
"calculated";
"wage";
“temporary disability benefit”;
"compensation".

The term “dismissal” today refers to the procedure for terminating an employment agreement.

Is it obligatory to issue a salary slip upon dismissal? sample

How can an employer protect himself from such provocateurs?

Indeed, the Labor Code does not require pay slips to be handed over to employees against signature. At the same time, the employer may decide to introduce some kind of accounting form, for example, a journal for registering the issuance of leaflets, in which the employee will confirm receipt with his signature.

What does the document look like?

Each employer develops the form independently. Usually this issue is dealt with by the accounting department together with the human resources department. The payslip consists of several sections:

Accrual period. The sheet indicates the time period for which the information is displayed and explains how the calculation occurs.
Total accrued. All components of wages are described in detail: salary, bonuses, benefits, overtime, calculation upon dismissal.
Total withheld. This section indicates the amount of personal income tax deductions and other deductions at the request of the employee himself, as well as on the basis of writs of execution.
Total paid. Previously paid amounts for the billing period indicated on the sheet are indicated.
To payoff. The total amount that the employee will receive is reflected.

The payslip also

name of the organization and information about the unit;
Full name of the employee and his personnel number;
the period for which the document reflects information on accruals and deductions;
amount of time worked;
the employee’s income since the beginning of the current year;
applied personal income tax deductions.

pay slip upon dismissal
pay slip upon dismissal

An employer does not have the right to refuse an employee to receive a pay slip upon dismissal. Informing about accrued wages and its components is his responsibility in accordance with the Labor Code of the Russian Federation. If violations of labor legislation are detected, the employee has the right to file a complaint with the labor inspectorate or file a lawsuit in court.

How to calculate an employee upon dismissal: compensation for vacation

The need to calculate and pay the cash equivalent of vacation pay to a resigning employee is set out in Article 115 of the Labor Code of the Russian Federation. It states that each employee who has worked for 11 months is entitled to annual paid leave of at least 28 days.

It is not difficult to determine that for each full month an employee is entitled to 2.33 days of vacation. Based on this number, vacation pay is calculated for employees and compensation for unused vacation for those being dismissed.

Main holiday

The formula for calculating compensation looks like this:

Number of workers days = 28 days / 12 months * Number of complete work. months – Number of uses days otp.

This formula is used to calculate the employee's dismissal.

Example
Bobrov D.S. was hired as a security guard on February 1. His last working day at the company is October 31. The employee was on vacation from August 1 to August 14. 9.33 days of unused vacation are subject to compensation (28 / 12 * 10 – 14).

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Additional leave

Some categories of personnel are entitled to additional days of rest, for example, employees who have irregular working hours. Since additional leave is provided only after the main one has been used, when the employment contract is terminated, these days are usually unused.

This is also important to know:
Termination of an employment contract at the initiative of the employer, Article 81 of the Labor Code of the Russian Federation

To understand how additional leave is calculated when an employee is dismissed, you need to carefully study the Labor Code. The categories of personnel listed there are entitled to:

3 days – for specialists with irregular working hours, middle and senior managers, if the corresponding norm is in local regulations (Article 117 of the Labor Code of the Russian Federation);
7 days – for workers in hazardous industries (Article 119 of the Labor Code of the Russian Federation);
in accordance with the provisions of Articles 348.10, 339, 350 of the Labor Code of the Russian Federation and industry regulations - for other categories of personnel.

Also, from 1 to 10 days, depending on length of service, is provided to civil servants of government agencies for length of service.

If the employee took a vacation in advance

If an employee took more vacation days than he was entitled to, upon termination of the contract, the accountant will have to recalculate vacation pay and withhold the excess amount paid.

The calculation procedure for dismissing an employee who has used vacation early is as follows:

1. Exclude periods from working days:

temporary disability;
maternity and child care leave;
business trip days;
being on paid or administrative leave;
downtime due to the fault of the administration;
days of a strike in which the quitter did not participate;
additional days of rest (for parents of a disabled child).

2. Subtract periods not included in the vacation period - days of absenteeism, suspension from work due to alcohol intoxication (drug use), inadmissibility to work due to lack of permission from a medical worker, failure to complete safety training, expiration of a weapons license (driver's license). right).

Calculation note upon dismissal (form T-61)

Form note-calculation upon dismissal according to form T-61

A settlement note in form T-61 is drawn up upon dismissal of an employee in order to make the final calculation of wages, as well as other payments.

Form T-61 is filled out on the basis of settlement and payment documents, statements that contain information on various charges to the employee (wages, bonuses, allowances, etc.).

The settlement note upon dismissal is a two-sided form. On the front side (filled out by the personnel officer) information about the organization, the employee and the employment contract in force between them is reflected. On the reverse side (filled out by the accountant) vacation pay is calculated.

Filling out form T-61

THE FRONT SIDE MUST CONTAIN THE FOLLOWING INFORMATION:

— Name of the organization, OKPO code

— Number and date of document preparation

— Number of the employment contract and the date of its conclusion with the employee

— Full name, position, personnel number of the employee and the name of the structural unit in which he works (if any)

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— Data on dismissal: date of termination of the employment contract, grounds for dismissal (article of the Labor Code of the Russian Federation), number and date of the order

— The number of days of unused vacation, as well as, if necessary, the number of days on vacation in advance (in this case, the amount for “extra” vacation days will be deducted from the calculations)

— Signature of the HR department employee and date of filling out the document

Column 1. Year of the billing period.

Column 2. We indicate 12 calendar months before the date of dismissal

Expert opinion

Lebedev Sergey Fedorovich

Practitioner lawyer with 7 years of experience. Specialization: civil law. Extensive experience in defense in court.

Column 3. The total amount of payments to the employee for each month of the billing period is recorded. If in any month the salary was increased or any allowances were made, then this is all taken into account in the indicated amount.

Column 4. The number of calendar days in the billing period (per year) is indicated. The number of calendar days in each month is taken to be a conditional number - 29.3 days, provided that the month has been fully worked out. If a month is not fully worked, calendar days are calculated using the formula: (29.3 days / Number of calendar days in a month) * Number of days worked

Column 5. To be filled in if summarized working time recording is established for the employee.

Column 6. The amount of average daily earnings is indicated. Calculated using the formula: Amount of accruals (line “Total” in column 3) / Number of calendar days (column 4 or 5)

Column 7. Number of vacation days used in advance.

Column 8. Number of unused vacation days.

Column 9. Amount of payments for unused vacation days. Calculated using the formula: (Column 8 – Column 7) * Column 6

TABLE “Calculation of payments”

Column 10. Amount of accrued salary.

Column 11. Amount of vacation pay (take the value from column 9).

Column 12. Other charges.

Column 13. Total amount of all charges (sum of columns 10, 11, 12).

Column 14. Personal income tax (income tax 13%), withheld from all charges (column 13).

Column 15. Other deductions.

Column 16. Total amount of all deductions (sum of columns 14 and 15).

Column 17. Debt of the organization to the employee (for example, some unpaid amounts for previous months).

Column 18. The amount of debt the employee owes to the organization.

Column 19. The total amount of money that the employee will receive after all deductions.

Calculated using the formula: Column 13 – Column 16 + Column 17 – Column 18.

Below the tables the total amount of payments is indicated in words and figures, as well as payroll or cash register data on the basis of which funds are paid from the cash desk.

Calculation of severance pay upon dismissal

A one-time payment (sometimes also called compensation) is issued to an employee on the following grounds:

if the employment contract contains a clause obliging the employer to pay severance pay in a fixed amount or based on average monthly earnings;
upon liquidation of a company (closure of an individual entrepreneur) due to bankruptcy, revocation of a license, etc. - on the basis of the norms of clause 1 of Article 81 of the Labor Code of the Russian Federation;
when reducing the number of personnel - according to the requirements of clause 2 of Article 81 of the Labor Code of the Russian Federation;
when the owner of the organization changes - in relation to top management, whose dismissal occurs in accordance with the provisions of clause 4 of article 81 of the Labor Code of the Russian Federation.

The amount of payments to personnel dismissed on the grounds provided for in clauses 1-2 of Article 81 of the Labor Code of the Russian Federation is regulated by the norms of Article 178 of the Labor Code of the Russian Federation. It says that the calculation of amounts due after the dismissal of an employee must include severance pay in the amount of at least 1 month’s average earnings. If a citizen registers with the employment service within 2 weeks after termination of the contract and is unable to find a job in the next 2 months, during this period he will be paid a benefit calculated in the manner described above.

Managers and chief accountants who terminate contracts on the grounds of clause 4 of Article 81 of the Labor Code of the Russian Federation are entitled to a payment in the amount of at least 3 average earnings. They have no obligation to register with the employment service.

How severance pay is calculated: example of calculation upon dismissal

To determine the amount of severance pay, you can use the following formula:

Amount of settlement = (Amount of earnings in the calculation period / Number of days worked) * Number of days in the next months

To draw up a certificate of average daily earnings, which a dismissed employee submits to the employment service, the billing period is 3 months.

Mechanic Demidov A.S. resigns on October 31, 2019. The billing period for drawing up a certificate of average daily earnings is 08/01/2019-10/31/2019. It contains 66 working days, which are fully worked out. The employee’s income for three months amounted to 81,000 rubles. Using a calculator, we calculate severance pay upon dismissal according to clause 2 of Article 81 of the Labor Code of the Russian Federation.

For November, A.S. Demidov is owed 25,772.73 rubles. (81000 / (23 + 20 + 23) * 21). If he contacts the employment service on time and does not find a job during December 2021, the company will pay him another 25,772.73 rubles. (since in November and December 2021 the number of working days is the same - 21).

After presenting a work record book without a mark on employment, the accounting department will make a calculation upon dismissal, while the timing of payment of benefits due to A.S. Demidov will be 3 working days after the application.

Reduced severance pay

In some cases, the severance payment may be reduced to two weeks' average earnings. The reasons for this are listed in the Labor Code of the Russian Federation:

a significant deterioration in working conditions, resulting in the impossibility of further work;
the employee’s refusal to transfer to another job for medical reasons or the employer’s lack of a suitable vacancy;
reinstatement of a previously dismissed employee;
the employee’s disagreement with the employer about being transferred to another location;
joining the army, conscription for alternative service;
recognition of incapacity for work based on the conclusion of a medical commission.

This is also important to know:
The procedure for dismissal at will: the rights and obligations of the employee and the employer, registration in the employment record

Payments after dismissal for these reasons are made on the last working day.

Increase in severance pay

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In some cases, a dismissed employee may agree with the employer on more substantial compensation than he is entitled to by law. Typically, top managers manage to achieve such preferences when the company’s owners change. The amount of the agreed severance pay is usually fixed in an additional agreement to the employment contract. The terms of payment upon dismissal are also specified there.

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It should be noted that additional agreements of this type usually contain a phrase about the absence of claims against the employer. Consequently, if the employee changes his mind, it will be almost impossible for him to challenge the amount of payments in court.

An example of calculating severance pay and other payments

Manager Shishkin A.A. is called up for military service. In this regard, he resigns from the company on November 16, 2019. The employee's salary is 26,000 rubles, monthly bonus is 3,000 rubles. The employee has been working for the company since January 2015, the pay period (November 2021 - October 2021) has been worked out in full, Shishkin A.A. has not been on vacation for the last year, so he is due 28 days of rest.

It is most convenient to calculate the employee upon dismissal, but if this is not possible, the accountant will act according to the following scheme:

Will determine the salary for November - 13,619.05 rubles. (26000 / 21 * 11).
Calculate the monthly premium - 1571.43 rubles. (3000 / 21 * 11).
Find the average daily earnings - 989.76 rubles. ((26000 + 3000) * 12 / 12 / 29.3).
Calculate compensation for unused vacation - 27,313.28 rubles. (989.76 * 28).
Determines the amount of severance pay - 9897.60 rubles. (989.76 * 10).
Calculate the total settlement amount - 52,401.36 rubles. (13619.05 + 1571.43 + 27313.28 + 9897.60).

The employee will receive the money after his dismissal. The answer to the question: “When should I be paid?” will be standard - no later than the last working day in the company.

What is the calculation note used for?

The calculation note upon dismissal is filled out by several departments of the company: the personnel department writes it out, and the accounting department, on the other side, enters into it all the necessary data to determine the amounts due to the resigning employee.

The calculation note upon dismissal, form T-61, was approved by order of Rosstat as one of the documents used in personnel and accounting records upon termination of an employment contract. An enterprise can use this form in its activities, or develop its own based on it.

Established practice establishes that the T-61 form or its analogue must be formed for each person individually.

Initially, the personnel officer writes out this document when drawing up an order, entering the relevant data on the front side of this document. From the contents of the order, it transfers information about the availability of unused rest time, as well as the date of the upcoming dismissal.

Having endorsed the specified information, the personnel officer passes the document to the accountant, who selects the data for the billing period and determines the settlement amounts. It is possible that the employee does not have this time, and he has already used his vacation in advance. Then the accounting department determines how much vacation pay he needs to return to the company.

In this document, it is also necessary to make deductions that are carried out by virtue of law or other local regulations. After this, the accountant determines the amount of payment to the employee in person and enters it into the payment documents. Next, the calculation note should be attached to the salary calculation documents for the current month.

How long before dismissal should you write a note?

The legislation does not regulate the period of time during which a settlement note must be drawn up. The norms of the acts only establish the obligation to pay all money due upon dismissal to the employee either on the final day of work, or, if the salary is transferred to the card, then on the next day.

The deadline for its formation is the final working day of the resigning employee. If the employee terminates the contract on his own initiative, then according to the general rules he submits an application two weeks before this date.

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Therefore, you can issue a dismissal order and draw up a settlement note from the moment you receive the dismissal application. However, you must also remember the employee’s right to withdraw the application before the end of the notice period. Therefore, the dismissal order and the note may have to be canceled.

Are they required to issue?

The payslip contains all the information about charges. Are they obliged to issue it - yes. It should reflect the following information:

about the exact amount of salary that the employee will receive upon dismissal. This paragraph should also take into account payment in non-monetary form, if the enterprise has one;
about the interest rate;
about bonuses, if any are provided for by the collective agreement or regulations of the organization;
about bonus payments that are awarded as a reward to an employee for the work done;
on compensation and additional payments;
on contributions to various funds.

The documents must reflect all payments that will be accrued to the employee, as well as for what period the accrual is made. This information must be contained even if funds are issued in cash.

The document plays the role of an accounting form on which an employee can see what his salary and the final amount of money given upon dismissal are made up of. Any shortcomings may allow the employee to go to court, by which decision the employer may be required to pay monetary compensation to the employee.

By law, a payslip is required. It is issued to all employees, regardless of the type of contract concluded and its duration. This is done so that the employer cannot make payments of an unaccountable type, as well as for transparency of operations, including for the employee. In addition, if during the calculation the employee does not agree with the amount of payment, the employer will be able to prove his case using a payslip.

The payroll must be drawn up by an accounting employee who has full access to data on the employee’s salary and other required payments. After preparing the document, it does not need to be signed by the responsible employee and manager, or certified with the organization’s seal, due to the fact that this sheet is for informational purposes only and does not confirm the fact that the employee has received funds. At the same time, after receiving the sheet, the employee must sign the form, which will confirm the fact that the document was provided to him.

Calculation deadlines that apply when dismissing an employee in different situations

Sometimes staff quit while on vacation, sick leave, etc. Such situations often lead to an incorrect interpretation of labor legislation. Let's look at several typical cases that arise in the practice of accounting services.

How to calculate an employee if dismissal occurs after going on vacation

If an employee has written an application for leave with subsequent termination of the contract, the accounting department is obliged to calculate and pay him the salary on the last day of work (i.e. before the leave). On the same day, the personnel officer introduces the employee to the dismissal order. makes an appropriate entry in the work book and gives it to the employee.

Calculation upon dismissal on a day off: terms

If the date of dismissal falls on a weekend, payouts must be paid on the first working day following the non-working day. This follows from the provisions of Article 14 of the Labor Code of the Russian Federation.

Payment of settlement pay on a day off from the administration upon dismissal of a shift worker: deadlines

If the dismissed person works on a shift schedule and his last working day falls on the administrative staff’s day off, it is convenient for the cashier (accountant) to pay him his paycheck on a working day. Otherwise, they need to be called to work on days off, which is fraught with additional costs for paying the cashier and accountant.

This is also important to know:
Can a pregnant woman be fired from her job?

In addition, the called employees must obtain written consent to work on days off.

Taxes upon dismissal of personnel: terms and procedure

When calculating a resigning employee, you need to keep in mind that all payments included in the payroll (salary, bonus, compensation for unspent vacation, etc.) are subject to personal income tax. However, personal income tax is not withheld from an employee’s severance pay calculated in accordance with the requirements of the Labor Code of the Russian Federation. Tax must be collected only on amounts exceeding mandatory payments.

If the payment of an employee’s salary upon dismissal occurred on a weekday, the deadline for transferring personal income tax is no later than the next working day. If the payment is made on a weekend, personal income tax is transferred on the next working day.