What compensation is due to an employee upon voluntary dismissal?

Dismissal procedure

Dismissal is the end of an employment relationship, according to which a person ceases to perform his duties and the employer ceases to pay the corresponding monetary benefit.

The main regulations governing this procedure are:

Labor Code of the Russian Federation dated December 30, 2001 No. 197-FZ.
Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation.”
Other acts regulating relations in this area.

The current legislation defines several grounds for ending a working relationship (Article 77 of the Labor Code of the Russian Federation), among which the most common can be identified:

Termination of cooperation at the request of the employee (Article 80 of the Labor Code of the Russian Federation).
Termination of relationships by consent of the parties (Article 78 of the Labor Code of the Russian Federation).
Termination of legal relations at the will of the employer.
The end of the relationship due to the expiration of the signed agreement.

The algorithm for dismissing an employee is as follows:

Writing and submitting an application or drawing up and signing an agreement to terminate the employment relationship.
Issuance of a corresponding order by the manager.
Familiarization with the above-mentioned document of the employee against signature.
Carrying out final calculations, compensation for the employee and issuing (transferring) all amounts necessary for him.
Making an appropriate entry in the work book in accordance with the clear requirements of current legislation.
Issuing a book with making the necessary entries in the registration logs, as well as all the papers necessary for the citizen.

One of the final stages of terminating an employment relationship is making all payments and calculating compensation.

Fact
To begin the calculation, it is sufficient to have one dismissal order containing all the necessary information in the form T-8, T-8a.

List of documents

Here is a list of papers that are drawn up by HR employees at the end of their employment relationship:

Application from an employee who wishes to leave work.
Agreement on mutual termination of obligations. It is issued if the parties have mutually agreed to terminate cooperation.
A notice that is issued if the employment agreement expires. This document is signed only if the employee was signed under a fixed-term contract.
A manager’s order (order) in a unified form, containing all the necessary information about the person being dismissed: the T-8 form is issued in relation to a single person, and the T-8a form is signed if several persons leave on the same day.
A work book, with entries made in it in strict accordance with existing instructions and regulations in this regard.
A note-calculation in form T-61, which reflects all the data of the enterprise, as well as the amount of accruals to be paid to the dismissed citizen.
A personal card, which is filled out in form T-2 and presented to the appropriate person for signature.
Certificate in form 2-NDFL.
Other documents that a person has the right to request from an employer:

certificate of income for the last few years;
information on vacations granted recently;
copies of orders, for example, on hiring, on transfer to another position, on the provision of a bonus or nomination for an award, etc.

Necessary documents for registration

List of documents that are the basis for launching the dismissal procedure:

An employee's statement of desire to resign.
Agreement between employee and employer on termination of employment relationship.
Notice of termination of a fixed-term employment contract.

This is also important to know:
Article 77 of the Labor Code upon dismissal: grounds for terminating an employment contract

List of documents for the dismissal procedure:

Order from the authorities according to f. N T-8, T-8a with designation:

reasons for employee leaving work,
articles of the Labor Code.

Work record book with a note about the reasons for leaving the enterprise.
Note-calculation according to f. No. T-61 with a list of amounts paid.
Personal card of the employee by f. N T-2 with a note of dismissal.

Types of payments upon dismissal

Upon termination of an employment relationship, each citizen has the right to expect to receive certain amounts of money, which consist of the following:

This is also important to know:
Dismissal of a financially responsible person at his own request

1. Wages for all days worked, counting from the last day of crediting, minus the part of the salary paid in advance.

2. Compensation:

Basically, this point should be understood as compensation for unused vacation days, if any;
"thirteenth salary." You can count on receiving this amount if its availability is established in the internal regulations of the enterprise;
amounts to be accrued during the procedure for reducing the number of employees;
funds that are due to be credited in accordance with the terms of the signed agreement upon dismissal by mutual agreement;
compensation that is paid when a citizen’s health condition deteriorates. The order in which this situation occurs is regulated by several regulations: Art. 212 Labor Code of the Russian Federation, art. 1064, 1068 Civil Code of the Russian Federation.

3. Severance pay , the amount of which and the payment procedure are defined in Art. 178 Labor Code of the Russian Federation. It is paid in the following situations:

if a citizen refuses to transfer to another position due to his health condition;
if you do not agree to transfer to another job for health reasons, due to the fact that the employer’s administration does not have a suitable job;
when a citizen is called up for military service;
if the employee previously holding this position has been reinstated;
if a citizen independently refuses to move to another area due to a change of location of his employer;
if a citizen performing certain work is declared incompetent and there is a conclusion on this issue;
if an employee refuses to continue to perform the same work because certain terms of the employment agreement have been changed.

This is also important to know:
Termination of an employment contract at the initiative of the employee, procedure, deadlines, grounds for challenging it in court

Severance pay upon dismissal due to staff reduction

If an employee has to be fired as a result of a reduction, he has the right to receive additional compensation payments upon dismissal - severance pay.

Payment of benefits in this case has a number of features:

The amount of severance pay is equal to the average monthly earnings of the dismissed employee. The maximum period for payment of benefits is 2 months, during which a citizen can find a new job. In exceptional cases, by decision of the employment service, the payment of average monthly earnings may be extended to the 3rd month after dismissal.
Seasonal workers are paid severance pay in the amount of 2 weeks of average earnings in case of reduction or liquidation of the enterprise (Article 296 of the Labor Code of the Russian Federation).
For workers in the Far North and equivalent areas, the duration of such payments is 3 months. These terms, at the discretion of the employment service, can be extended for several more months (Article 318 of the Labor Code of the Russian Federation).
If an employee has been laid off, but has an outstanding debt for vacation used in advance, deduction of such overpaid amounts is not allowed.
If the employee was employed by an individual who is an individual entrepreneur, all possible payments upon termination of the employment relationship must be stipulated in the employment contract (Article 307 of the Labor Code of the Russian Federation). In the absence of such conditions, the dismissed person has no right to claim additional amounts.

Find out what payments an employee is entitled to upon dismissal due to the liquidation of an organization in ConsultantPlus. Learn the material by getting trial access to the system for free.

Dependence of the amount of payments on the reasons for dismissal

It is important to know that the reasons for dismissal do not in any way affect the amount of compensation payments. That is, speaking about the most common compensation for unused regular leave, regardless of the reason for leaving, the need to issue it cannot be canceled. It is also impossible to somehow influence the amount of payment after dismissal and the calculation procedure.

However, you should know that the payment of severance pay directly depends on the reason for the termination of the employment relationship.

Next, we will consider in detail the types of compensation that can be paid depending on the reason for leaving.

At your own request

What are the payments upon voluntary dismissal? In this case, rely:

compensation for unspent vacation. Moreover, if an employee has not taken a vacation for two years in a row, the amount of payment will be doubled;
other amounts that are determined in the internal regulations of the enterprise.

By mutual agreement of the parties

Payments in this case will be as follows:

compensation upon dismissal for unused vacation;
additional benefit, the amount of which is determined in the text of the employment agreement itself.

If there is a reduction in the company's workforce

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In this case, compensation will be as follows:

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for unspent vacation;
other amounts, the amount and procedure for calculating them are determined in the company’s local regulations;
severance pay in the form of average monthly earnings. At the same time, the same amount is retained by the citizen for the period allotted for searching for work, but not more than three months. In some situations, the amount of this payment remains for up to six months by decision of the employment service, but provided that such a person contacted them within one month from the date of leaving the previous place of work, but did not find a new place.

Early termination of an employment contract

If the termination of the employment relationship occurs before a certain period. In this case, the administration must comply with the requirement of mandatory notification 2 months in advance. Compensations will be as follows:

for unspent vacation;
average earnings calculated based on the time remaining before the expiration of the period specified in the notification.

This is also important to know:
Is it possible to quit without working for two weeks, how to write a letter of resignation at your own request

These amounts are paid by the employer at his own expense.

Retirement

If an employee retires, he should expect the following payments:

for unused vacation time;
other amounts provided for by the current local regulations of the company.

Dismissal of an employee who has worked for 2 weeks, 1 month, 5 months, 6 months, 11 months

There are situations when an employee has to be fired at his own request or on the initiative of the employer, when he has worked very little, or has worked for less than a full month, or has not stayed at the enterprise until the end of the working year.
In such cases, the employer must competently carry out the dismissal procedure, otherwise the employee’s rights will not be respected. Most often, the dismissal of an employee who has worked only 2 weeks occurs:

on their own initiative,
based on the results of the probationary period (option for those dismissed after 2 weeks and 1 month of work).

This is also important to know:
How an employee is dismissed during voluntary leave

If it was decided to formalize the dismissal of an employee as having failed the test, you need to remember that for this a probationary period had to be assigned, and it could last no more than a month. Labor legislation does not establish an employer’s obligation to prescribe tests, and therefore, if the company’s policy does not provide for any testing of a candidate’s abilities for a job, then it will be possible to fire him only for absenteeism and violations, or at will.

If a decision is made to formalize the dismissal as a resignation of one’s own free will, the employee is obliged to notify about this 2 weeks in advance, which will subsequently have to be worked out if the employer requires it (if desired, the parties can agree on dismissal on any day without working out the required period). It happens that work is not possible due to the employee moving to another region, pregnancy, etc.

Payments upon dismissal at one's own request:

issue wages for the time actually spent at work;
make calculations and accrue compensation for vacation that could have been used, but which never came to pass (on average, for a month of work, the right to 2 days of rest arises, therefore, for 2 weeks of work and for 1 month of work, 1-2 days should be compensated non-vacation).

Dismissal after 5, 6 and 11 months of work can be motivated as follows:

The employee himself wished to leave the workplace.
The duration of the urgent contact has expired.
An employee is transferred to a new position in another company.
Staff reduction.
Liquidation of the enterprise.
Allowing employees to regularly violate labor discipline.

Even when an employee has not worked for a full six months or a year, he will be entitled to compensation for unused rest days. And if there has been a reduction in staff, or the employee’s departure from work was initiated by the employer for another reason, the employee is entitled to other types of compensation for early termination of employment.

Salary for less than a month of performance of official duties is calculated:

By the nominal number of days in a month (the average number of days in a month is determined by regulatory documents, in 2021 it is 29.4 days):

Salary = full salary: 29.4 x ChOD, where

Salary - salary calculated based on the nominal number of days,
FZP - actually assigned salary,
CHOD - number of days worked.

Based on the actual number of days in a month:

ZP = FZP: KDM x CHOD, where

Salary - salary calculated based on the actual number of days in the month,
FZP - actual salary of the employee,
KDM - number of days in a month,
CHOD - number of days worked.

Additionally, holidays, weekends, days of absence are taken into account with the same salary.

Employer's liability

In accordance with the terms of Art. 140 of the Labor Code of the Russian Federation, upon dismissal of an employee, all amounts due to him must be paid no later than the day on which he submitted the demand. In addition, Art. 84.1 of the Labor Code of the Russian Federation also states that on the last day of work, the employer’s administration is obliged to make all calculations, including those that are carried out in accordance with the requirements of the above norm.

Along with the deadlines for making accruals, there is liability for their violation. If compensation is not paid on time, management is obliged to charge a fine, the amount of which is determined at 1/150 of the key rate of the Central Bank of the Russian Federation for each day of delay. The beginning of the period will be considered the day when such payments should have taken place and the end will be the moment when they were finally made.

In addition, the management can be checked by the labor inspectorate, which may result in the imposition of a fine in the amount specified in Art. 5.27 Code of Administrative Offenses of the Russian Federation. The fines are quite impressive:

for entrepreneurs – from 1 to 5 thousand rubles;
for responsible persons – from 10 to 20 thousand rubles;
for an enterprise – from 30 to 50 thousand rubles.

Payment terms

The accounting department is obliged to make all payments to the resigning employee on his last working day (Article 140 of the Labor Code). In some situations, the law establishes other payment terms:

When the employee was not at work on the day of dismissal, payment of amounts due upon termination of the employment contract must be made after he applies for payment. Then the deadline for their transfer is the day following the day of application.
The employee decided to first take a vacation and then quit immediately:

amounts accrued as vacation pay must be paid three days before the start of the vacation;
the final payment to the employee is made on the last working day preceding the start of the vacation.

For example, an employee fell ill and did not close his sick leave until he was fired. The employer is obliged to make payments no later than the next day after the day of application, if payments are made in cash at the organization's cash desk. For example, an employee closed and submitted sick leave on February 4, 2021. The accounting department must make the final payment, including sick leave, on February 4 or 5.

For non-cash payments, amounts calculated in the general manner are transferred on the day of dismissal specified by the employee in the application. The sick leave will be paid later after it is presented to the accounting department.

Formulas for calculating compensation

To calculate payments, special formulas are used, the main indicator of which is the average income of a citizen.

The basic formula for calculating compensation (for enterprises where vacation is 28 days) is as follows:

Total employee income for one calendar year: 12 months. (per calendar year): 29.3 days (average number per month) = Average earnings per day. The calculation does not take into account sick leave and vacation pay.
Number of months actually worked (since the end date of the last vacation) * 2.33 = Number of days of earned vacation. This figure should be rounded to a whole number.
Average earnings per day * Number of days of earned vacation = Compensation amount.

If payments upon dismissal are not made on time, the employer is obliged to pay compensation calculated according to the formula:

Rate of the Central Bank of the Russian Federation: 100% * 1/300 * amount of unpaid debt * number of days that have elapsed since the date of dismissal

This is also important to know:
How to resign as the general director of an LLC at his own request and not end up in court

Severance pay is calculated using the formula:

Total employee income for one calendar year: 12 (months per calendar year): (actually worked days) = Average salary.
Number of months actually worked (since the end date of the last vacation) * 2.33 = Number of days of earned vacation. This figure should be rounded to a whole number.
Average earnings per day * Number of days of earned vacation = Amount of severance pay.

Payment amount

The size of payments, or rather the compensation included in them, mainly depends on several factors.

These can include:

date of dismissal of the employee;
salary amount;
time elapsed since the last salary;
time elapsed since last vacation.

All compensation is calculated using special formulas indicated below. In addition, severance pay is included in the amount of payments, if necessary.

How to calculate

If you can still sort out the calculation of wages, then compensation for unused vacation should be given more attention.

The basic formula for calculating compensation upon dismissal is the employee’s average daily salary multiplied by the number of vacation days.

To calculate, you first need to find the average daily salary (hereinafter M) and the number of days of unused vacation.

To calculate “M” you will need to find out the employee’s total income that he received during the calendar year before his dismissal. Once found, it must be divided by 12 (the number of months in a year) and 29.3 (the average number of days in a month). As a result, the average daily salary can be determined.

Now you need to calculate how many days the proposed vacation should last:

To do this, it is worth calculating the number of months that have been worked since the end of the last vacation.
The resulting number is multiplied by a factor of 2.33 and rounded to the nearest whole number.

It is worth clarifying that this formula is only effective for those organizations that provide employees with 28 days of vacation. The rest need to turn to the labor inspectorate for help.

To calculate it, you need to know the refinancing rate from the Central Bank (C), as well as the amount of debt (S) and the number of days that have passed since the end of the day of dismissal (D).

After all the circumstances have been clarified, it is enough to substitute the values into the formula: “C/100% × 1/300 × S × D.”

An example of calculating severance pay and compensation for unused vacation upon dismissal

Petrova resigned on July 20, 2014 due to changes in working conditions. Severance pay should be calculated in a single amount (05.2014 and 06.2014 are taken into account). Petrova received a salary of 10 thousand rubles. She also received about 4 thousand rubles in hospital benefits (not taken into account when assigning severance pay).

Petrova did not have time to rest during her 28-day vacation.

Let's calculate the average daily income (for the above 2 months, 33 days were worked):

10,000: 33 = 303 rubles.

Salary calculation based on average monthly number of days (20):

303 x 20 = 6060 rubles - this will be the amount of severance pay.

Amount of compensation for unprovided leave:

303 rubles x 28 days = 8484 rubles.

Is it subject to personal income tax?

For working employees, income and compensation for unused vacations are taxed, as well as severance pay amounts, the amount of which exceeds the established ones several times. Those who quit are exempt from taxes.

Taxation does not provide for personal income tax deductions from income that relate to payments to employees in the event of their dismissal.

This is also important to know:
Dismissal of a pregnant woman under a fixed-term employment contract: important nuances

The same applies to payments for unused vacations, as well as severance pay. But if the latter was not transferred and was included in the company’s income, then the employer is obliged to pay NNP. Vacation compensation upon dismissal in 2021 is mandatory.

Examples of compensation calculations

Below are sample calculations:

Sample calculation for resignation of one's own free will.

When dismissing on his own initiative, the employee has the right to receive wages for time worked and compensation for unused vacation.

For example: Petrov I.I. quits with the last day of work on March 21, accordingly he should be accrued wages for 20 days.

Average salary of Petrov I.I. 25,000 rubles, number of days worked 21.

25000.00 rub. : 21 days = 1190.47 rub.

1190.47 rubles * 20 days = 23809.40 rubles. – the amount earned in March before the date of dismissal.

Petrov I.I. has a scheduled vacation. should be in June. Calculation of compensation: 2.33 * 3 months (rounded, because I.I. Petrov worked for 2 months and 20 days) = 6.99, i.e. Petrov I.I. earned 7 days until dismissal on March 21.

7 days* 1190.47 rub. = 8333.29 rub. – amount of compensation.

Sample calculation with payment of severance pay and compensation.

For example: Ivanova N.I. was dismissed due to staff reduction on June 13, she is subject to accrual and payment of benefits for the period from June 14 to July 13 (22 working days). Before this date, she actually worked 106 days, and the total income was 120,700.00 rubles.

RUB 120,700.00 : 106 days = 1138.67 rub.

1138.67 rub. * 22 working days = 25050.74 rubles. – amount of severance pay.

Vacation according to schedule for Ivanov N.I. should be in July. The calculation of compensation is as follows: 2.33 * 6 months (rounded, because N.I. Ivanova worked for 6 months and 13 days) = 13.98, i.e. Ivanova N.I. earned 14 days. until dismissal on June 13.

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14 days* 1138.67 rubles = 15941.38 – amount of compensation.

Sample calculation with payment of compensation and two-week allowance.

When dismissed due to conscription for military service, the employee is entitled to severance pay in the amount of two weeks' earnings, but only 10 working days are taken into account in the calculation.

So, Sidorov D.V. resigned on October 16 for this reason, having worked for six months. The salary was 12,000.00 rubles. and was the same throughout the entire time.

Average salary of Sidorov D.V. 12,000.00 rubles, number of days worked in October 15.

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12000.00 rub. : 23 days (working days in October) = 521.73 rubles.

521.73 rubles * 15 days = 7825.95 rubles. – the amount earned in October before the date of dismissal.

Calculation of severance pay:

72,000.00 (salary amount for the entire period of work - 6 months): 199 days actually worked = 361.80 rubles.

RUB 361.80 * 10 days = 3618.00 rub. – amount of severance pay

Types of compensation for dismissed employees

What is paid upon dismissal?

Compensation for dismissal of an employee due to poor health.
Payments upon dismissal at the initiative of the employee.
Payments upon dismissal by agreement of the parties.
Payments upon dismissal of an employee due to staff reduction.

For any reason for staff leaving the enterprise, the employer must make payments for annual leave that the workers did not have time to take. When leaving work occurred on the initiative of the authorities, those dismissed are also entitled to severance pay (in addition to payment for the time actually spent at the workplace while performing official duties).

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Compensation for early termination of an employment contract

Dismissal in case of early termination of an employment contract must be preceded by notification by the employer to the employee 2 months before the date of his actual departure from work. The employer does not have the right to force an employee to write a letter of resignation of his own free will, since this is beneficial exclusively to the employer, who will not have to pay his employee severance pay.

When reducing staff, the law generally prohibits specifying the reason for dismissal as “personal desire of the employee,” since two grounds for leaving work cannot arise simultaneously. In addition, an entry in the work book upon dismissal due to staff reduction is more beneficial for the worker both in terms of finding a new job and in terms of obtaining various benefits.

This is also important to know:
How to draw up an order to dismiss an employee

The procedure for such dismissal is as follows:

The employee receives a notification and agrees to it.
The employer instructs the accounting department to pay the employee for the amount of compensation for unprovided vacation and severance pay.
The employee receives a compensation payment for early termination of his employment contract.

Additionally, compensation is assigned for the period remaining until the end of the notice period. In total, the fired person will receive his due salary with all allowances, compensation for rest that was not given, severance pay and compensation salary for the time that he could still work before the dismissal, but agreed not to work.

The purpose of imposing an obligation by law on an employer to pay severance pay is to provide a means of livelihood for an employee who, through no fault or unwillingness, has lost a source of income while he is looking for a new employer.

It is worth keeping in mind that any misconduct in the workplace that would not have been taken into account before, before dismissal, can serve as a reason for manipulation on the part of the employer in order to force the employee to resign of his own free will. At such a time, you should not allow lateness or other, even minor, disciplinary violations.

Compensation for vacation that the employee did not have time to take

For whatever reason, an employee leaves work, among the obligatory payments for him will be compensation for annual leave not provided before the date of dismissal. Moreover, if he had the right to vacation twice, but did not go on vacation for two years in a row, he will receive double compensation.

However, working for 2 years in a row without rest is illegal, and therefore the employer must give an explanation about this, except in cases where the employee has done something wrong. The procedure is this because compensation for unused vacation is not paid if the employee is fired for serious violations. The day of actual departure from the enterprise will be the last day of rest, and before that the employee will already be given all the compensation due to him for unused vacations.

Employee compensation for staff reductions

The dismissal of employees when reducing the company's staff is recognized by law as independent of the wishes of management and subordinates. Extra-budgetary funds are involved in the implementation of social programs aimed at providing for citizens who have lost their jobs through no fault or initiative.

Dismissed employees receive wages with the allowances and bonuses they are entitled to for the time actually spent at work, compensation for annual rest not provided (if any), severance pay, which is certainly paid in two cases:

upon closure of the enterprise,
when staffing is reduced.

The average salary is retained by a dismissed employee only until (but not more than 3 months, and only after such a decision is made by the Employment Service) he signs a contract with a new employer. And if we are talking about a part-time worker who still has a second job, then he is not entitled to severance pay at all.

If there is no part-time job, the dismissed employee contacts the Employment Service within 14 days and leaves an application to find a new job. And in the event that the Employment Center does not find a suitable position at another enterprise, it will receive from the former employer the amount of its average earnings for 3 months instead of the standard two.

Compensation for police officers upon dismissal

Police officers are entitled to full compensation for each vacation not used on time until January 1 of the year in which the dismissal took place (the reason does not matter). Compensation amounts for rest that the police officer did not take during the year of dismissal will be paid:

upon length of service at which the right to pension payments arises, upon reaching the age limit, upon dismissal due to staff reduction or deterioration of health (for annual leave in full, and for other types of rest - in proportion to the length of service in the year of departure from service in the amount of 1/12 of the vacation for 1 full month of work);
for all other reasons (for each entitled type of rest in the amount of 1/12 of the duration of leave for 1 full month of service based on the average salary).

This is also important to know:
Termination of an employment contract at the initiative of the employer: grounds, how to formalize

When a police officer leaves service, he is entitled to:

Salary for the entire period of service.
Quarterly bonus calculated based on actual time served.
Compensation equal in value to at least two salaries for the year (if it was not paid in the relevant year).
A one-time financial incentive based on the results of 12 months is proportional to the time actually spent in service.
Compensation for vacation not provided before dismissal.
One-time benefit in the amount of:

5 average monthly salaries (dismissal due to age, health reasons, staff reduction, illness, after 10 years of service),
10 average monthly salaries (with 10-14 years of service),
15 average monthly salaries (with 15-20 years of service),
20 average monthly wages (with more than 20 years of service),
40% of the transferred amounts (if dismissed for other reasons),
the transferred amounts + 2 salaries (if the policeman was awarded an order during his service or was awarded an honorary title).

The salary is the one that was assigned at the time of dismissal. Years of service are not rounded to full years. If dismissal occurs upon re-employment, payments are calculated with the offset of previously paid amounts for length of service. If the total length of service was less than 15 years, and the policeman was dismissed without the right to a pension, his salary is retained for 12 months after leaving service (annual indexation is taken into account).

When retiring

When retiring, an employee can receive not only compensation for vacations and wages.

He may also be entitled to additional payments. But only if the collective agreement specifies special conditions under which accruals are made to employees leaving due to retirement age. Sick leave after dismissal in 2021, according to the Labor Code, must be paid by the employer within a month.

Sick leave pay after dismissal

A former employee has the right to claim sick leave payment through the company from which he was dismissed, provided that no more than a month has passed from the date of registration of the event. Only those citizens who have not been employed since the termination of their employment contract should contact the head of a business entity. The certificate of incapacity for work must be presented no later than 6 months from the date of termination of the employment relationship. When calculating the amount of payment, length of service is not taken into account, and when determining its size, the salary is adjusted to 60 percent. If the sick leave was issued to a close relative, then it is not payable.

Dismissal during illness

In case of serious illness, the employee may be on sick leave for a long time. During this period, he has the right to resign for his own reasons or by agreement of the parties, due to the initiative of the employer due to the need to perform duties by a constantly absent person and assign them to a new employee.

The procedure for dismissing a person on sick leave is no different from terminating a contract with a working employee. He must notify the employer of his desire, and after two weeks receive a payment. For a dismissed employee with an open sick leave certificate, the payment amount can be calculated only after receiving a closed sick leave certificate issued by a medical institution. Payments are made on the nearest payday.

Deadlines for settlements. Taxation

All accruals and payments must be made on the worker’s last day of work. As a general rule, this occurs after two weeks from the date of notification of your dismissal.

The same rule applies in the event of dismissal of an employee by agreement of the parties, upon conclusion of which it is possible to terminate cooperation before the expiration of a two-week period.

If an employee falls ill during these two weeks, payments must be made the next day after such an employee makes a corresponding demand.

All of the above payments have their own taxation characteristics.

Fact
Compensations are subject to personal income tax, but the unified social tax is not calculated. The above taxes are not paid at all on severance pay.

It is important to know that if the amounts are not subject to UST, they are not subject to insurance premiums paid to the Pension Fund.

In addition, no contributions are made to the Social Insurance Fund from compensation and severance pay.

Errors

Let us point out several mistakes that often occur when it is necessary to resolve the above issues.

Mistake #1. The employer makes a full calculation of all payments not on the last day of dismissal, but when it is convenient for him or on the day of the established payment of salaries in the company. This is a direct violation of the provisions of Art. 140 Labor Code of the Russian Federation.

Mistake #2. If a citizen resigns due to significant changes in the terms of the employment agreement, he must be paid severance pay in the amount of two weeks' earnings. Payment of compensation alone for non-vacation will not be enough.

Mistake #3. If an employee has worked for the company for only 2 months, under the terms of the current labor legislation, he is entitled to payment of compensation for unused vacation, even if he did not even plan it and did not schedule it.

Upon dismissal from work, each employee, regardless of the reason for termination of the employment relationship, is entitled to compensation and benefits, the amount and procedure for payment of which is determined by current legislation.

List of payments

The employer makes payments when the day of termination of the employment relationship arrives. If the date does not coincide with the last day of work, then the hired worker is obliged to issue a written request, which is satisfied on the next day in accordance with the provisions of Art. 140 of the Labor Code.

The list of mandatory payments contains:

Wages accrued for the period of work until the day of dismissal. This includes allowances and bonuses. The implementation of this paragraph is governed by the provisions of Art. 136 and 140.
Cash compensation . Accrued if there is unused vacation by the employee before dismissal in accordance with Art. 127 Labor Code of the Russian Federation.
Other amounts provided for in the contract upon its termination, which are clearly stated in the text.

Mandatory payments include undisputed amounts, the rest are resolved separately (Part 2 of Article 140).