How compensation is paid. Payments upon dismissal of their own free will on an example from practice. Two ways to voluntarily change employers

The final settlement with the employee upon dismissal implies a payment Money, which are due to the latter for all the time of his labor activity... In this case, it is necessary to take into account the grounds for terminating the contract. After all, the salary of a citizen and other necessary payments will depend on this basis. In such a situation, the manager should not forget that full settlement with the resigning person must be made on the day when the employee last operates in this organization. Otherwise, the boss simply cannot avoid problems with the law.

Foundations

The final settlement upon dismissal is made in all cases of termination of the employment contract. But only on the grounds on which the relationship between the employee and his boss is terminated, the amount of money that the person will receive in the end will depend. According to the provisions of Article 140 of the Labor Code, the manager must pay all the funds due to the citizen on the last day of his work. And if it is impossible to carry out this procedure at the specified time, you need to do it the next day when the employee filed a claim to settle with him. Otherwise, the management may be in big trouble if the person applies for the protection of violated rights in court.

It 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 a labor agreement 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 terminating the employment contract, a final settlement is required. Mandatory payments include:

employee's salary;
compensation for vacations that have not been used;
severance pay upon termination of the relationship between the parties to the agreement under clause 2, part 1

TO additional species monetary support can be attributed to: dismissal benefit by agreement of the two parties, as well as other types of material compensation established by the collective agreement.

Issue and withholding procedure

It is clear that all the money owed must be paid to the employee. At the same time, some of them can sometimes be withheld. In this particular case, we are talking about vacation pay when an employee is dismissed for the rest that he used, but the period of labor activity was not fully worked out, and the citizen decided to terminate relations with this organization and wrote a letter of resignation.

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

Calculation of vacation pay

The company from which the employee leaves, in mandatory must pay him compensation for the leave that has not been used for the entire period of employment. In the event that a person has not been in it for several years, respectively, the amount of payments is made for all this time. If a citizen stops labor Relations with an organization on his own initiative, and he has not completely completed the period of work, then in this case deductions are made from his salary for the vacation used. In this case, the accounting department will have to calculate the exact number of days or months of the person's work.

The amount of vacation pay upon dismissal is calculated as follows:

The number of days of annual paid leave is taken, for example 28. After that, it is divided by the number of months in a year, that is, by 12. Then the resulting number (2.33) is multiplied by the number of months worked in the working period, for example 4.
If 2.33 times 4, you get 9.32 unused days vacation. Then this number is multiplied by the daily earnings, for example, 900 rubles. It turns out 8388 rubles. This is the money that a person is entitled to as compensation for unused vacation. Personal income tax will be withheld from the same amount - 13%.

The final settlement with the employee should not be delayed by the boss. It must be done on time, regardless of what of the grounds specified in the Labor Code a citizen is dismissed on.

Counting rules upon termination of an employment contract

All payments due to the employee, the latter must receive on the final day of his labor activity on this enterprise... In the event that the manager did not make the final settlement at the specified time, he will incur administrative responsibility. At the same time, the citizen should receive not only compensatory payments, but also the salary itself during the work.

For each day of delay in payments, the manager pays 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 payment for the payment of severance pay is more than the amount of three times the employee's earnings, then from this monetary allowance will have to pay personal income tax in the amount of 13%. The tax is also withheld on vacation pay.

Self-care

Final settlement upon dismissal by on their own must be done with the person on the last day of the exercise by him job responsibilities which includes:

salary for the entire time of work;
compensation for vacations or vacations if a person has worked without annual rest for several years in a row.

An important fact should be noted here. If the vacation was used by a citizen, but the period of work was not fully completed, accordingly, upon termination of the contract, at the request of the latter, the employer has the right to withhold previously paid funds from his money.

When it is impossible to make deductions for unearned vacation

In a number of cases, which are stipulated by law, leave is not withheld upon dismissal. This category includes the following situations:

Liquidation of the employer's organization.
Downsizing.
Termination of an employment contract when a citizen cannot fulfill obligations due to illness.
Army conscription.
With a complete loss of the former working ability.
Reinstatement in the previous position by a court decision.
Termination of an employment contract upon the occurrence of circumstances that do not depend on the parties.

In any of the above cases of dismissal of a person, the boss must make the final settlement with him on the last day of his labor activity and pay all the money due under the law. Otherwise, the person has every right to defend his interests in the prosecutor's office and the judiciary.

its calculation and size

In a situation where the employer is the initiator of the termination of labor relations, the citizen has the right in some cases to receive compensatory benefits. It is also called a weekend. In this case, the amount of this payment can be in the amount of two-week or monthly earnings. Monetary allowance in the amount of the employee's salary for two weeks can be in the following cases:

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

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

upon termination of an employment contract due to redundancy;
in case of liquidation of the organization.

Other circumstances may also be established when such an allowance is issued to an employee. Nevertheless, the payment of the final settlement upon dismissal, including compensatory benefits, must be made on the last day of the person's employment. In addition, when calculating this type of compensation, it is 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.

Final calculation example

An employee who ends his employment relationship with specific organization, has the right to receive the money earned and other compensations, if the grounds for dismissal allow this to be done. Consider the following example.

Employee Ivanov leaves the enterprise of his own free will. Naturally, in this case, he does not receive severance pay and the preservation of the average earnings for the third month before the moment of employment. But he is entitled to payment of the money earned for all the time and compensation for the vacation. The final calculation of the employee in this situation will be made according to the T-61 form. to be filled in upon termination of employment.

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

Since the person leaves in April, and he has a vacation according to the schedule only in June, and he did not use it, he is entitled to compensation. The calculation takes place in the following order:

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

Thus, the final settlement is made from all assigned to the employee amounts. But in this case, it is only a salary and a cash payment for the vacation, because Ivanov is quitting on his own initiative. If he was reduced or dismissed in connection with liquidation, he would also receive 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

Currently, many former employees go to court to protect their rights, which, as they believe, were violated by the manager upon dismissal. Especially if the question concerns cash payments that were not handed over to the employee in a timely manner and in the right amount. In practice, there are even such cases when employers, when settling with a citizen, made deductions from his income for the vacation that was previously used. And this eventually led to litigation and complaints.

Let's give a colorful example from practice. The employee was fired from the downsizing organization. The boss paid him completely, but when paying the money, he made a deduction for the vacation, which had already been used by the citizen in June. In addition, the employer violated the dismissal procedure for redundancy in the sense that he did not offer the available vacancies to the employee. But at the same time, he accepted other persons for vacant positions, which is forbidden to do when carrying out measures for dismissal on such grounds. After counting your earned money and discovering violations labor legislation, the former employee applied to the judicial authority with an application for reinstatement and payment forced absenteeism, which happened through the fault of his boss.

Having considered all the materials of the case, the court concluded that the employer carried out the layoff procedure without observing the norms of the labor code. In addition, he made a completely wrong calculation with the employee. The final calculation upon dismissal (2016) he simply did not succeed. He grossly violated the norms of the labor code, in connection with which the citizen was reinstated at work in his position, and the employer paid him moral damage and compensation for the used leave, which he had previously unlawfully withheld. That is why managers, when calculating with employees, need to be especially careful and not allow violations on their part, so that later they do not prove their case in the judiciary.

According to the provisions of article 115 of the Labor Code Russian Federation the employer must provide the employee with an annual basic paid leave of 28 calendar days. Separate categories employees are provided with extended basic leave (i.e., more than 28 days). The Labor Code also provides for cases when the replacement of days unused vacation prohibited. Let's consider this issue in more detail.

According to the provisions of the normative acts that establish the norms labor law, unused vacation days can be replaced with monetary compensation in the following cases:

at the request of the employee - a part of the annual paid leave exceeding 28 calendar days ();

persons employed in harmful and hazardous working conditions (Article 117 of the Labor Code of the Russian Federation);

workers with irregular working hours (Article 119 of the Labor Code of the Russian Federation);

employees working in the Far North and equivalent areas ();

athletes and coaches (Art. 348.10 of the Labor Code of the Russian Federation);

persons working in representative offices of the Russian Federation abroad (Article 339 of the Labor Code of the Russian Federation);

honey. employees (Article 350 of the Labor Code of the Russian Federation);

workers who are guaranteed such leave federal laws(part 1 of article 116 of the Labor Code of the Russian Federation).

The following persons are entitled to extended leave:

groups of persons defined by federal laws (part 2 of article 115 of the Labor Code of the Russian Federation).

It is worth remembering that for certain categories of workers, the replacement of annual paid compensation with monetary compensation is not allowed. These workers include:

persons under the age of 18 (part 3 of article 126);

pregnant women (part 3 of article 126 of the Labor Code of the Russian Federation);

employees customs authorities(Clause 2, Article 35 of Law No. 114-FZ);

police officers (part 3 of article 45 of the Regulations approved by the Decree of the RF Armed Forces of December 23, 1992 N 4202-1 "On approval of the Regulations on service in the internal affairs bodies of the Russian Federation and the text of the Oath of an employee of the internal affairs bodies of the Russian Federation").

employees of drug control authorities (clause 105 of the Regulations approved by the Decree of the President of the Russian Federation of 05.06.2003 N 613 "On law enforcement service in the bodies for control over the circulation of narcotic drugs and psychotropic substances");

persons employed in work with harmful and / or dangerous conditions labor. An exception is the payment of monetary compensation for unused leave upon dismissal, as well as for a part of the annual additional paid leave exceeding its minimum duration - seven calendar days (part 3 of article 126 and part 2, 4 of article 117 of the Labor Code of the Russian Federation);

workers exposed to radiation from the Chernobyl disaster.

Note: In accordance with Part 2 of Art. 122 of the Labor Code of the Russian Federation, the right to use leave for the first year of work arises from the employee after 6 months of his continuous work. By agreement of the parties, the employee may be granted a paid leave before the expiration of 6 months.

Additional leave granted for work during harmful conditions, the employee is entitled if he actually worked in such conditions for at least 11 months in the working year (paragraph 2, clause 8 of Instruction N 273 / P-20). If he has worked less than this period, then additional leave is provided to him in proportion to the time worked in such conditions (clause 9 of Instruction N 273 / P-20, Letter of Rostrud dated 18.03.2008 N 657-6-0);

Additional leave for work in irregular working hours does not depend on the length of time worked in the working year under conditions of irregular working hours (Letter of Rostrud dated 05.24.2012 N PG / 3841-6-1);

Registration of monetary compensation for vacation

To pay monetary compensation for the vacation, the employer must perform the following sequence of actions:

receive a written statement from the employee;

issue an order;

enter information on replacing part of the vacation in the employee's personal card and vacation schedule.

Note: Study leave is not related to annual paid leave, but is considered an additional targeted leave associated with training (Art. 173-176 of the Labor Code of the Russian Federation). Therefore, the employer does not have the right to replace the employee study leave monetary compensation (Letter of the Federal Tax Service for the city of Moscow dated December 27, 2006 N 20-12 / 115069).

Payment of monetary compensation for unused leave upon dismissal

In accordance with Part 1 of Art. 127 of the Labor Code of the Russian Federation upon dismissal, the employee is paid monetary compensation for all unused vacation days. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day.

Upon dismissal, full monetary compensation is received by employees who have worked for the employer for at least 11 months, or employees who have worked for more than 5.5 months and who are dismissed on one of the following grounds:

liquidation of an enterprise;

staff reduction;

transfer to another job at the suggestion of labor authorities;

admission to active military service;

reorganization or temporary suspension of work;

sending in the prescribed manner to universities, technical schools (or to preparatory courses of these educational institutions);

unsuitability for work.

In other cases, compensation is paid in proportion to the hours worked.

Note. In accordance with Art. 291, 295 of the Labor Code of the Russian Federation for employees hired for up to 2 months, or employed at seasonal work, monetary compensation upon dismissal is paid at the rate of two working days per month of work.

When calculating the number of days of unused vacation, the length of service includes:

actual work time;

the time when the employee did not actually work, but behind him in accordance with labor legislation and other acts containing labor law norms, collective agreements, agreements, local regulations, the employment contract retained the place of work, including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee;

the time of forced absenteeism in the event of illegal dismissal or suspension from work and subsequent reinstatement at the previous job;

the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year;

the period of suspension from work of an employee who has not passed the mandatory medical checkup through no fault of their own.

The length of service does not include:

time of absence of an employee at work without good reason, including as a result of his suspension from work in the cases provided for;

parental leave until the child reaches the legal age.

Note: In accordance with Art. 121 of the Labor Code of the Russian Federation, vacation time without pay, not exceeding 14 calendar days during the working year, is included in the vacation experience.

The total amount of compensation for unused vacation is paid based on average earnings. In accordance with Art. 139 of the Labor Code of the Russian Federation, the average daily earnings for paying compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.3 (the average monthly number of calendar days).

The employer is obliged to make all payments to the employee upon dismissal of his own free will on the day of dismissal.

Dismissal of one's own free will is the most common ground for terminating an employment contract. This is the less troublesome and most comfortable base.
The employee has the right to resign of his own free will at any time, but after notifying the employer 2 weeks in advance. If the employee is on probationary period, then it is enough to notify the employer 3 calendar days in advance.

The employer's notification of the employee's desire to terminate the employment relationship is the employee's statement with a request to dismiss him of his own free will. In the application, it is necessary to indicate the number from which the employee will no longer come to work.
The wording of the statement should look like this: "I ask you to dismiss me of my own free will on April 15th." That is, on April 15, this employee no longer goes to work, and his last working day is April 14. The employee must submit an application to the employer no later than April 1.

Based on this statement, the employer issues a dismissal order, and makes a full payment to the employee.

What payments are due upon dismissal of their own free will

The employer is obliged to make full payments to the employee on the day of dismissal. As a rule, the day of dismissal and the last working day are the same. Therefore, all payments are made on the last working day.
If these dates do not coincide, then payments upon dismissal of their own free will are made at the written request of the employee on the next day after the receipt of this request.

The employer is obliged to pay the employee:

wages for the hours actually worked, including the last working day;
compensation for unused vacation;
severance pay, if provided for by a collective or labor agreement.

Wages are paid for the actual working days worked in the month of dismissal. For example, an employee quits on May 25, 2018. His salary is 42,400 rubles. By production calendar, in May 19 working days. The employee worked for 14 working days. His wage for May will be equal to 42,400 / 19 * 14 = 31,242, 10 rubles.

Compensation for unused vacation is paid together with wages... For example, on the day of dismissal, the employee was not on vacation for 6 months and 17 days. As a rule, it is necessary to round up to full months. Since the number of days is more than half a month, then you need to round up. On the day of dismissal, the employee had not been on vacation for 7 months. Therefore, he has 28/12 * 7 = 16 vacation days.
His monthly salary is 45,600 rubles. This employee will receive compensation for unused vacation in the amount of 45 600/29, 3 * 16 = 24 901 rubles.

Payment of compensation upon dismissal of one's own free will is made only if it is indicated in the collective or employment contract with an employee. The amount of such an allowance is set, as a rule, by the employer and is not discussed with the employee when concluding an employment contract.
If the provision on severance pay is enshrined in a collective agreement, then the amount is discussed at a meeting of representatives of the employer and employees, and is achieved by agreement.

An employee can quit without working 2 weeks, if he agrees with the employer. If such an agreement is reached, the employee may not go to work the very next working day. In this case, all payments must be made today.

Calculation of compensation for unused vacation days

In modern practice, it is often possible to find situations in which an employee who leaves the organization, at the time of registration of his departure, has unused days of regular leave. In this case, the employer will be entrusted with important obligations for the calculation and subsequent provision of monetary compensation.

In accordance with the current rules, the calculation of the exact compensation received for the vacation for a retiring employee is carried out in a standard manner. The mandatory actions of the chief accountant will include the following:

Determination of the average salary of a resigning subordinate. It is calculated quite simply: the amount of money earned in a certain time period is divided by the corresponding amount of working days that fell on this period. The resulting value will represent the employee's average earnings.
Determining the exact number of vacation days that a subordinate has at the time of his dismissal from the organization. Typically, this information is provided by the HR department. The calculation of the number of vacation days remaining is carried out on the basis of various documents. The main one will be the timesheet, as well as the vacation schedule previously approved in the organization.
Determination of the final amount of monetary compensation. To do this, the person in charge will need to multiply the number of available vacation days by the employee's average earnings.

Separately, one should dwell on this important issue, as the procedure and features of determining the size of the average earnings of a subordinate. To obtain the most accurate indicators, the person in charge will need to find several important information in advance. First of all, we are talking about the total amount of earnings that the subordinate received in his hands during the corresponding settlement period. In most cases, this period will be one calendar year prior to the employee's immediate dismissal.

After determining the billing period, the next step will be to establish an accurate financial base. It should include almost all payments that were received by subordinates. The main ones include, for example, the basic and regular salary of an employee, additional allowances that were established by the provisions of some local documents, etc. In addition, the general base includes various other payments, including compensation for an employee's sick leave, vacation pay, etc.

If we talk about certain restrictions, it should be noted that the current rules established a list of special payments that cannot be included in the general base when calculating compensation for unused vacation. This, first of all, can be attributed to various amounts that are not directly related to professional activity citizen. For example, if an employee was paid material aid due to family problems, this amount cannot be included in the general base during calculations.

Calculation procedure upon dismissal of an employee of his own free will

The procedure and some features of providing compensation to an employee during dismissal will directly depend on what kind of compensation it is. in question, For example:

The salary of a subordinate. Regardless of the time of dismissal, as well as other additional factors, the employee should be credited with the salary due to him for the last settlement period... Even if, for example, he received a salary a week ago, it means that he should receive compensation for 7 days worked. This compensation is calculated in a standard manner. The exact amount will depend on two important factors:
- from the salary that was set for the employee tariff scale, as well as other local acts of the organization;
- from the direct number of days worked after receiving the last salary and before final dismissal... The more days an employee worked before leaving, the more compensation he will be able to claim.
Compensation for unused vacation days... The calculation of this amount must also be carried out on the basis of applicable regulations and established order... The final amount of compensation will depend on two main criteria:
- from the amount of the average earnings of a subordinate. To calculate it, you need to know the income base for a certain period of time, as well as the exact number of days worked in this period;
- from the number of remaining days of the prescribed rest. The more such days, the more the quitting employee will be able to claim.
Other compensations that may be established based on different additional agreements or other documents. The most common type of such compensation is severance pay. They represent various amounts of cash that are given out to employees before their direct dismissal from the organization. The exact amount of such allowance must be specified in a special dismissal agreement.

The employer's responsibility for the employee's late settlement

In accordance with the current requirements of labor legislation, during the dismissal of an employee, the employer is imposed on the most important obligations for the timely implementation of the due calculation. This procedure can consist in the following main actions of the chief:

In providing the subordinate with all the required financial amounts. As mentioned above, these amounts represent various compensation. They are all calculated in individually and depend on various indicators.
In the issuance of all mandatory documents to the employee, as well as in the implementation by the employer of other required actions. This can include, for example, filling work book employee and the subsequent issuance of the document to the outgoing employee, etc.

If you focus on modern practice, it can be noted that in most cases violations are found precisely in the first paragraph. They are expressed in the form of non-fulfillment or untimely fulfillment by the employer of his financial obligations. Very often this non-performance is expressed in a delay in the calculation of wages or other due compensations.

In accordance with the provisions of Article 140 of the Labor Code of the Russian Federation, the final settlement with the subordinate must be made on his last day of work in the organization. In case of violation of this rule, the employer may be imposed rather serious penalties. The main ones include the following:

Material liability for delays in the performance of financial obligations. This kind responsibility can be established authorized organization judicially. The employer will be obliged to provide the employee with the funds owed as soon as possible.
Cash compensation in the form of interest for late payment. The amount of interest is always calculated on an individual basis. Their amount increases for each day of delay.
A fine or other administrative liability for violation by the employer of the established norms of labor law. The fine in this case will be paid by the employer in favor of the state. The amount of the penalty is also set on an individual basis. The amount of the fine will be significantly increased if such a violation is not committed by the head of the organization for the first time.
Criminal liability. Naturally, this type of punishment can be applied to the employer only in the most exceptional situations. For example, when the amount of non-payments has really reached a significant amount, or when the delay period is a significant time period. In this case, the employer may be sentenced to correctional labor, heavy fines, or other forms of criminal liability. Such penalties can be established not only in relation to the head of the organization, but also to other persons, for example, the chief accountant.

The Labor Code of the Russian Federation, namely, states that each member of the team has the right to annual leave.

At the same time, he has the opportunity to choose:

use the rest time as intended;
refuse vacation in favor of receiving monetary compensation.

Compensation and vacation pay are calculated in a specific manner, which is regulated by Article 139 of the Labor Code. This takes into account the size average salary and hours worked.

Thus, compensation for unused leave for leaving is a cash benefit that the employee receives in the same amount as if he received them when using the leave. It is legally stipulated that a team member has the right to receive benefits in full.

However, if an employee leaves at will, there will be no other compensation and incentive payments for him.

The law of the Russian Federation provides 2 options for receiving compensation for rest in case of leaving:

if the employee did not use rest at all;
if he did not spend some part of his vacation in the current or previous years.

It's important to know. When calculating, the employer is obliged to issue all compensation that is due to the employee, regardless of the limitation period of this debt.

However, if the employee has already used all the rest and received vacation pay, but has not completed the year until the end (or at least 11 working months of the year), the excess amount of these payments will be withheld when calculating. The employer has all legal grounds for this.

It is worth considering. It is not uncommon for the leave compensation paid upon dismissal to be confused with the compensation for the remainder of the compensation. However, this is not identical concepts... In the latter option, it is necessary to reimburse vacation days that exceed the obligatory 28 days. The rest of the cases are the reimbursement of the main vacation period.

This substitution is not permissible for some types of workers:

pregnant women;
minors;
workers in hazardous or unhealthy work.

Features of vacation payments upon dismissal of their own free will

When making such payments, it is worth considering:

How are they paid?

Vacation compensation is based on the average daily salary for the current calendar year.

Example of an employee statement

If an employee decides to leave of his own free will, he must write a statement. It is drawn up in any form. In the document you need to indicate your data, position and reason for leaving.

At the same time, it is not necessary to prescribe a claim for compensation for unspent vacation. These payments are by default laid down by law. However, this wording is necessary if the employee wants to take pre-termination leave.

The letter of resignation is structured as follows:

Cap;
title;
the main body of the text;
date, signature of the employee.

Below is an example of the wording of this document.

Example of a resignation document

The dismissal order must be issued in the T-8 form. It contains the data of the employee, the reason for leaving, the date of dismissal, the signature of the employer and the seal of the company are put.

Below is an example of a document.

So, calculating compensation for unused rest is a multi-stage process that requires knowledge and experience from the accountant.

Useful video

Compensation for unused leave upon dismissal - in more detail in the video below:

In order to carry out the calculation correctly, you must strictly follow all the rules established by Russian legislation. It is important to remember that any deviation from the established norms leads to fines.

Dismissal from the place of employment means the termination of the contract with the employer and the performance of official duties.

It can be carried out at the initiative of the employee. The order and workflow of the procedure is established in Art. 80 of the Labor Code of the Russian Federation.

The employee submits his / her intention to quit to the head of the enterprise. By mutual agreement between the employer and the employee, it is determined date of dismissal, limited to two weeks.

Business leaders must submit an application 1 month before the date of termination of the contract. The entry in contains the basis - paragraph 3 of Article 77 of the Labor Code of the Russian Federation.

For more information about voluntary dismissal, see the following video:

What is included in the amount of payments

Upon dismissal, an employee gets:

Part of the wages he earned on the day he was fired.
Compensation for vacation due and not received on the date of termination of the contract.

Wages are paid for the entire period of the contract, including the day of dismissal, which is a worker.

If an employee of the company took leave in advance, upon termination of the contract, the employer has the right withhold the amount payment of the rest period. Withholding takes into account the provisions of Art. 138 of the Labor Code of the Russian Federation. The limit is limited to 20% of wages. The rest of the amount is paid by the employee voluntarily or withheld in the course of court proceedings.
calculated for all types of vacations. Paid laid down basic additional vacations and the periods established by internal documents - collective agreement or other form.

The main point in the calculation is the determination of the period (number of days) of vacation according to the worked period.

The period is determined from the date of employment according to information from the employee's card T-2. From the estimated time excluded periods:

Holidays without pay for more than 14 days.
Absenteeism for disrespectful reasons.
Suspension from duties due to lack of medical examination, non-observance of labor protection conditions and other reasons.

An employee has the right to quit on the last day of vacation.

If the person has no unused rest days, no compensation will be paid.

In this case, the circumstance of including vacation days in the settlement period is taken into account.

If former employee got sick within 30 days after dismissal, the company makes payments on the certificate of incapacity for work.

Has features:

The employee is not employed, as evidenced by the absence of an entry in the work book.
A certificate of incapacity for work is submitted to the organization no later than 6 months from the date of dismissal.
The amount of the payment is 60%, regardless of the length of service of the person.

A sheet of any length of time is presented for payment. Leaflets issued in case of illness of relatives are not paid.

Calculation rules

To obtain a calculation, no additional appeal is required.

In case of violation of the provisions of the Labor Code of the Russian Federation by the employer, the employee applies with a written statement. The affixed visa with comments will allow you to challenge the actions of the employer in labor inspection or court.

The most common cases are the contestation of the amounts of payments and the timing of the issuance of the calculation.

Protest you can only pay the officially set earnings. If part of the payments is made unofficially, when contacting the authorities, there is a reason to impose fines on the employer and the employee.

Payment time wages is carried out on the basis of days worked multiplied by the daily earnings of the month of dismissal.

When determining the amount, bonuses and other payments specified in the collective or are proportionally taken into account. Piecework wages are paid on the fact of the received output.

Sum calculation can be included in the general payroll. If the last working day falls on the off-set period, the accountant creates a separate statement. In case of piecework payments, accrual is made on the basis of the order issued for the dismissed employee.

Compensation unused vacation is calculated on the average daily earnings, determined for the annual period preceding the month of dismissal.

The total income is divided by the number of months fully worked and a coefficient of 29.3. The resulting value is multiplied by the amount due days vacation.

In what time frame is it necessary to pay the calculated benefit

Settlement with the employee is made on the day of dismissal... In the absence of an employee on the last working day in case of illness or on vacation, the amounts due are issued upon a separate application from the person. Payment is made on the next working day after the request.

In case of no-show the employee for the due calculation and documents, the employer sends a notification to the place of registration or residence of the dismissed employee. In a non-cash form calculation, the transfer is carried out to the card. The transfer of the work book is carried out only with the consent of the former employee.

Late issuance of payments due upon dismissal and a work book entails financial responsibility employer.

The grounds upon which the employee can receive compensation are established in Art. 234 of the Labor Code of the Russian Federation. Compensation is payable in the amount of the average earnings for the days of forced downtime.