People have the right to quit their job without explanation. Dismissal on the personal initiative of an employee is a fairly common basis for severing employment relations. The accounting department must make all payments upon dismissal according to at will on the day the employee leaves.

What is paid upon voluntary dismissal?

The company provides the employee with a full salary calculation upon dismissal at his own request:

• Salary.
• Compensation for unused rest days.
• Severance benefits, if such a condition is stipulated.

The full calculation for voluntary dismissal also includes:

• class and skill;
• additional payments as a result of indexation, if there was one at the enterprise;
• various additional payments for the harmfulness and complexity of the work provided by the organization;
• accruals for benefits, if any;
• various bonuses and incentives.

If the employee’s calculation for dismissal of his own free will is not made, this leads to the punishment of the enterprise.

Calculation procedure for voluntary dismissal

After submitting a resignation letter to the HR department and the employee has worked the allotted time, the accounting department makes full payment of the funds due to him. Calculation is made upon dismissal of one's own free will in several stages:

• Calculation of salary upon dismissal of one's own free will, including all bonuses and additional payments. It is carried out in proportion to the time worked. If, for example, a person working a five-day work week quits on October 2, 2017, his salary will be accrued in just one day.
• Calculation of the number of days of unused vacation. For one month actual labor the employee is entitled to 2.33 days of rest. From this indicator the norm of 28 days per year is formed. When a person does not go on vacation or does not use it in full, the employer is obliged to pay him compensation for these days. Let's say an employee worked at the company for two years, but only used fourteen days of rest. He will then be paid forty-two days (28 + 28 – 14) as compensation.
  

  Important! Vacation days are calculated from the date of employment.

  Employment contracts also stipulate the provision of additional leaves.

• Calculation of compensation for unused vacation. To do this:
  • employee income for the last twelve months / 12 / 29, 3.

  The result is the average daily earnings, which must be multiplied by the number of unspent rest days.

  In an example it would look like this:

  Let’s say your annual earnings are 250 thousand rubles.

  We get:

  250,000 / 12 / 29, 3 = 711.04 – average annual income;

  Vacation compensation for 28 days will be 711.04 x 28 = 19,909.12 rubles.

  Important! When calculating average earnings, it is necessary to take into account only those payments that are provided by law.

  Sometimes, employees take vacation in advance, then upon dismissal it turns out that they remain in debt to the organization. But, you can deduct no more than 20% from your salary. The employee must deposit the rest of the money into the cash register himself. Otherwise, the issue will be resolved in court.

• Calculation and withholding of income tax. It is 13% of the accrual amount.
• Other deductions are made. For example, child support.
• Making direct payments after dismissal at your own request.

An example of how to calculate when leaving at your own request

Let's consider a step-by-step calculation for dismissal of one's own free will:

• salary - 25 thousand rubles;
• bonus – 3 thousand rubles.

He also has 14 days of unused vacation.

We get the following calculation for voluntary dismissal:

1. For September the employee was accrued:

   25000 + 3000 = 28000 rub.

2. For 14 days of vacation, let’s assume he is entitled to compensation of 12,000 rubles.
3. When tax is deducted, the calculation of payments upon dismissal at one's own request will be: 28,000 + 14,000 – (28,000 + 14,000) x 13% = 36,540 rubles.

The final payment for voluntary dismissal in the amount of 36,540 rubles is made on August 31.

Responsibility for late payment after dismissal

All settlements with dismissed persons are carried out on the day of dismissal. If the person is not there on that day, then the payment due after dismissal at one’s own request is issued on the basis of a separate application on the next day after the application.

When it is impossible to pay an employee upon dismissal at his own request and issue a work book on time due to the absence of the person being dismissed, the employer must send a special notice to him.

Important! If the company provides cashless payments, the money is sent to the employee’s bank card.

When voluntary dismissal payments are not paid on time, the employer pays an additional 1/150 of the refinancing rate for each day of delay.

Additionally, if the payroll for voluntary dismissal is delayed, the company will face punishment:

• An official may be fined 20 thousand rubles;
• up to 50 thousand rubles are forced to pay the sanction to the organization.

To protect their interests, a person has the right to contact the labor inspectorate or prosecutor’s office with a corresponding complaint.

The calculation for voluntary dismissal in 2017 is no different from previous years. No changes were made to the Labor Code in this regard.

Upon termination labor relations With an employee, the company management is obliged not only to hand over his work book, but also all amounts of money due to him by law. The deadline for issuing pay upon dismissal is established by the Labor Code of the Russian Federation.

Calculation upon dismissal, payment terms

Article 140 of the Labor Code of the Russian Federation determines when wages should be paid upon dismissal. The timing depends on whether the person was at work or absent on the last day, and whether the parties have disagreements regarding the amount of payment.

In general cases, when leaving a job, payment is made strictly on the day of dismissal. In this case, the rule applies - if the date of dismissal falls on a weekend or holiday, then everything due payments must be made on the last working day.

In addition, there are several nuances in which the final payment date may differ from the date indicated in the work book.

Calculation dates for dismissal if the employee is absent

If on the day of dismissal the employee is absent from his workplace, then there are two ways to make the final payment:

• pay all due amounts on the day of dismissal, provided that the employee receives wages to the bank account, that is, by bank transfer and his personal presence is not required;
• in the case when the employee receives money in cash, the final payment is issued to him no later than the next day after he expressed a desire to receive the amounts due to him.

That is, if the employee is absent, the issuance period does not have to coincide with the day of dismissal.

In this case, the employer should have a document justifying the postponement of final payment. It could be:

• Order on vacation, business trip, etc.

In this case, the transfer will be legal.

Calculation after dismissal: payment terms in case of disputed amounts

If the person being dismissed and the employer have disagreements regarding salary amounts, should a dismissal settlement be issued? What deadlines must the company administration meet?

On this score in Art. 140 of the Labor Code of the Russian Federation there is an explanation: on the day of dismissal, a person is given only the amount for which there is no disagreement. All other funds are paid only when an agreement is reached between the parties or there is a court decision.

Such a transfer must also have documentary evidence: all disagreements must be documented in writing.

Vacation followed by dismissal: calculation period

When leaving at your own request, which is preceded by a main vacation, you must use the letter of Rostrud dated December 24, 2007, No. 5277-6-1, which states that all mutual settlements with a person must be made on the last day of work. There may be two options here:

• issuance will be made on the day immediately preceding the first day of rest;
• issuance is made on the last working day if there are several days left before the start of the vacation, which will be weekends or holidays.

Another point that often raises questions is dismissal on the last day of the month. Billing period in this situation cannot in any way affect the dates of payment of the final settlement, regardless of whether it will be included in the calculation of vacation pay or not.

At the end of the employment relationship between the employer and the employee, the legislator requires that the final payment be issued on the day of dismissal. At the same time, the payment of settlement upon dismissal, terms and procedure, may vary depending on various circumstances. All of them are stipulated by law.

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

Calculation period for voluntary dismissal with working off

According to the provisions of Article 140 Labor Code, the manager must pay all 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, it must be done the next day when the employee made a demand for settlement with him. Otherwise, management may be in big trouble if a person seeks protection of violated rights in court.

Calculation period for dismissal of one's own free will without working off

The employer is obliged to make calculations and payments upon dismissal of an employee in full. Delay is not permitted by law. If an employer for any reason delays a full payment to a resigned employee, the latter has the right to write a complaint to the labor inspectorate or file a claim in court.

The employee receives a full payment upon dismissal based on the Order from the employer to dismiss the employee. The order has a unified form, which HR employees must adhere to.

The employer is obliged to pay the resigning employee:

wages for actual time worked;
compensation for unused vacation;
severance pay in cases where this is provided for by labor legislation, a collective or labor agreement.
Wages are paid in accordance with the salary or tariff rate of the dismissing employee. The employer is obliged to pay for all time actually worked from the beginning of the month, including the last working day. For example, an employee’s salary is 32,000 rubles. He resigns on March 23. In March there were 21 working days, the employee worked 14 days. Salary for March 32,000 / 21 * 14 = 21,333 rubles.

Compensation for unused vacation

Compensation for unused vacation depends on the employee’s average earnings for the last “working” year, as well as on the number of months when vacation was not used. Also, an employee can first go on vacation and then resign immediately. For example, upon dismissal, an employee has 9 days of vacation. The compensation will be equal to 32,000 / 29.3 * 9 = 9,829.3 rubles.

Severance pay is paid in cases provided for in Art. 81 of the Labor Code of the Russian Federation, when dismissal occurs at the initiative of the employer:

reduction of staff or number of employees;
liquidation of the enterprise;
the employee’s refusal to move with the employer or transfer to another position;
conscription of an employee into the army;
recognition of an employee as unfit to perform this work due to a medical report.

Calculation period for voluntary dismissal during a probationary period

Dismissal for probationary period can be carried out at the initiative of both the employee and the employer. However, despite the short period of work, the procedure for dismissing an employee during a probationary period must also be followed.

When working on a probationary period, an employee can stop working by notifying the employer 3 days in advance (Article 71 of the Labor Code of the Russian Federation). But this is only if the provision for a probationary period is specified in your employment contract. If it is not there, then you must notify 2 weeks in advance (Article 84.1 of the Labor Code of the Russian Federation)

Article 140. Terms of payment upon dismissal

Upon termination employment contract payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

When should you pay for voluntary dismissal?

The final payment deadlines for dismissal are strictly regulated by labor legislation. They are mentioned in Art. 140 Labor Code of the Russian Federation. This article states that the timing of payment of settlement upon dismissal is limited to the day of dismissal of the dismissing employee.

144.76.78.4

As a general rule, the day of dismissal is considered the last working day. But the last working day and the day of dismissal of the employee do not always coincide. There are exceptions to the rules.

For example, an employee works in shifts - every three days. His last shift was on May 15, and he quits on May 17. In this case, his last working day is May 15, and the day of dismissal is May 17.

The employee must come to work on May 17 and receive final payment. This is done to avoid unnecessary delays. And in Art. 140 of the Labor Code of the Russian Federation states that if the last working day and the day of dismissal do not coincide, then the employer must pay the employee all the money the next day after receiving the employee’s request for full payment.
The law does not say in what form this requirement must be presented - written or oral.

If the employer and employee do not come to a common opinion regarding the amount of all payments, then the employee has the right to write a complaint to the labor inspectorate. In this case, the employer will be audited, and the deadlines for calculating payments upon dismissal will be “shifted” for an indefinite period.

If an employee is not satisfied with the decision of the labor inspectorate, he has the right to sue the employer demanding a recalculation of the final amount of payments. The employee will not receive his money until there is a court decision, regardless of in whose favor it is made.

Dismissal of an employee at his own request is a procedure established by labor legislation for the implementation of a citizen’s constitutional right to freedom of work. After the employee has duly expressed his will to terminate the employment relationship (that is, he has written a corresponding statement within the prescribed period), the employer cannot in any way prevent his departure. From this moment on, he only has the obligation to issue an order, calculate and make all due payments to the employee in the manner prescribed by law - in accordance with his labor merits and exactly on time.

What payments are due upon voluntary dismissal?

The procedure for voluntary dismissal does not provide for any payments to compensate for the loss of work or guarantee financial support while looking for a new place.

Do I need to pay severance pay?

Severance pay is paid when an employee leaves according to a closed list of grounds established by labor legislation (Article 178 of the Labor Code of the Russian Federation), among which there is no termination of employment relations at the initiative of the employee.

The calculation is made based on the time actually worked by the employee, but not currently paid (or the amount of work - in the case of piecework wages), and the allotted (used or unused) vacation time. Thus, according to general rule In the situation under consideration, it is necessary to calculate two main types of payments.

Payments upon termination of an employment contract at the initiative of an employee (table)

It is worth noting some nuances that must be taken into account when calculating compensation for unpaid leave upon dismissal on the basis in question:

1. If an employee has unused vacation days for several previous years in a row, only the last two years are paid (for the current working year, full or part-time, and the previous one).
2. Full vacation compensation ( average earnings for the number of days equal to full vacation) is paid to an employee who has worked for at least 11 months out of the period for which the vacation is calculated.
3. If the employee's vacation is used in full, compensation is not payable. However, if the last vacation was taken in advance (for the period that the employee will not actually work due to his dismissal), payment for days for which the employee did not acquire the right may be withheld from the final payment amount due to him (but no more than 20% of the total payment amount). This rule is based on the provisions of Art. 137 Labor Code of the Russian Federation.

Except provided for by law payments, upon dismissal of his own free will, the employee is paid bonuses and allowances provided for by local regulations (including the “thirteenth salary”), if in accordance with these documents the latter is entitled to them. Civil servants have the right to count on bonuses for length of service, rank, conditions, secrecy, important assignments, and so on, if any are applicable to their specific situation. The calculation procedure is determined based on the conditions established by the relevant legal act. Most often, these payments are calculated in proportion to the time actually worked by the departing employee.

We should not forget that both wages for time actually worked and compensation for unpaid vacation are subject to income tax individuals in the amount of 13% of the accrued amount.

Deadlines for calculations and consequences of violating them

Labor legislation puts the employer under strict limits regarding the timing of the final payment to the resigning employee - as a general rule, all payments must be made on the day of dismissal (this is stated in Article 140 of the Labor Code). Nevertheless, exceptions for “special” situations still exist:

1. If the employee is absent from work on the last day, the calculation is submitted the next day after the employee expressed the corresponding request. This rule also applies in the event of temporary disability of the resigning employee on the day of departure. In this case, sick leave is paid separately - within ten days after its submission to the employer, the payment must be calculated, it is paid in the next established by rules organizing a payday with employees.
2. If, by agreement with the employer, the employee went on vacation before leaving and the last working day falls on him, all payments due for dismissal must be made on the day before the vacation.
3. If used for calculations bank card, accruals should be made in a certain article. 140 period regardless of the employee’s presence at work on the last working day.

In a situation where a dispute has arisen between an employee and an employer about the amount of payments due upon dismissal, those for which there is no dispute must be listed within the period specified by law. To resolve any disagreements, you can contact the labor inspectorate.

The Labor Code (Article 236) establishes financial liability employer for the delay cash payments, relying on 1/300 of the refinancing rate for each day of delay. Of course, it is rare that an employer will voluntarily apply appropriate sanctions to himself. Therefore, to protect his rights, an employee can apply to the labor inspectorate (this body has the right to issue orders to eliminate violations labor legislation), and then, if payments are not made, to the court.

Payments from the employment center after dismissal at the initiative of the employee

When registering as unemployed after dismissal on the grounds in question, the former employee has the right to count on receiving unemployment benefits. Mandatory requirement in this case, this is official employment for at least 26 weeks in the 12 months preceding registration.

The benefit is calculated as a percentage of average earnings for the last three-month period worked at the last job:

• first three months - 75%;
• the next four - 60%;
• the next five - 45%;
• further - the minimum amount of unemployment benefits, taking into account the regional coefficient.

Please note that the payment of benefits to the employment service is made in two periods, each of which cannot total more than 12 months in a calendar 18 months. Limits maximum and minimum dimensions benefits are set by the state.

The legislation clearly regulates the procedure and timing of final settlement with an employee who resigns of his own free will. At the same time, the employer’s liability for violating the provisions of the law in this regard is quite high and practically undeniable. This means that you should approach the matter with special responsibility and care.

Such an event happens sooner or later in the life of every person. Depending on the circumstances, it may or may not be pleasant, but leaving work is associated with a number of additional circumstances that you need to know about in advance and be prepared for.

One of these points is the procedure for the final settlement of an enterprise with a resigning employee.

The main reasons and methods of dismissal in accordance with the Labor Code of the Russian Federation

Employee initiative

One of the most common reasons dismissal is an employee, expressed in the form of a corresponding statement, which is written by him in any form. This document is drawn up two weeks before the expected departure so that the employer has the opportunity to select a replacement for the retiring employee.

Situations are possible and actually practiced when the parties agree not to fulfill the established deadline when leaving work. But if an employee wants to work these two weeks, the organization is obliged to pay for them.

Termination without working out a two-week period possible in the following cases:

• employee’s admission to study;
• dismissal due to retirement;
• change of place of residence;
• the need to care for a disabled person of the first group;
• if the employer violates the requirements of labor legislation.

In all of the above circumstances, the employee may not work the two-week period, even if the employer insists on this.

During the “working off” period, the employee has the right to withdraw his application and continue to perform his duties.

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Agreement of the parties

This method of action is chosen by the administration in order to get rid of an unwanted employee when he does not give rise to any aggressive actions.

The head of the enterprise proactively meets with the employee and offers him an agreement that can suit both parties. As a rule, the administration makes a proposal to monetary compensation in the amount of 2 - 3 months' salary.

In this case, the wording of the reason for leaving may be as worded in paragraph 1 of Art. 77 of the Labor Code, and under Art. 78 of the same document.

Downsizing

This type of dismissal requires compliance with a certain procedure, namely:

• a reduction order is issued;
• a mandatory step is to notify the employees to be laid off and offer them another job at the given enterprise;
• message about an upcoming event trade union organization and employment services;
• dismissal of employees if they do not agree to employment for the proposed positions.

The process of terminating a contract on this basis is regulated by Article 181 of the Labor Code.

Employer initiative

There is a clause that all types of compensation are not subject to taxation, with the exception of that for unused vacation.

What payments are due to an employee upon dismissal are described in the following video:

Procedure for calculating compensation

The basis for calculating compensation payments is the employee. It is calculated based on the money paid divided by the number of days worked. In this case, not only the salary amounts are taken into account, but also all bonuses, allowances and other payments stipulated under the contract. Average daily earnings are multiplied by the number of unused vacation days.

All taxes are paid from the accrued amount and deductions are made to funds.

Upon termination labor contract at the initiative of the enterprise, the employee is awarded severance pay in the amount of earnings for two weeks or a month.

Payment terms

An indispensable requirement of the Labor Code of the Russian Federation is the payment of accrued amounts to the employee on the day of dismissal.

These include:

• payment for hours worked for the current month;
• compensation payments for vacation not taken;
• severance payments to those who are entitled to them.

If the procedure for paying settlements upon dismissal is violated, the payer may be charged a fine in the amount corresponding to the refinancing rate of the Central Bank of the Russian Federation.

In this case, all taxes must be calculated on the amount of compensation for vacation.

Severance pay and the remaining average monthly earnings are not subject to personal income tax and no contributions are made to funds.

Calculation note about accruals upon dismissal

This document is drawn up according to the approved form T-61. The front side is filled out by the enterprise’s human resources department, indicating all its registration and bank details.

The reverse side of the form must be filled out by an accounting employee with detailed notes on accruals and an indication of the total amount. Signed by the head of the personnel department and the chief accountant of the enterprise.

The note is the basis for the payment of settlement amounts along with the order to dismiss the employee.

Responsibility for late payments

As mentioned above, paychecks are issued to the dismissed person on the day of dismissal. For compliance with the payment deadline, the company bears financial responsibility in the amount of 1/300 of the Central Bank refinancing rate for each day of delay.

If there is a delay in the calculation, you need to contact the labor inspectorate with a free-form application. The inspector of this service will issue an order to complete the calculation and monitor its implementation.

If the labor inspector’s decision is not fulfilled, you can go to court, which, most likely, will be on the side of the plaintiff and will demand the due amount from the defendant.

The payment terms for dismissal are described in the following video: