Termination of an employment contract under certain conditions means payment of severance pay and other compensation amounts subject to tax and insurance contributions.

Termination of an employment contract

Termination labor relations involves the performance of certain management responsibilities towards the dismissed employee. The cases that trigger dismissal are varied. In some situations, the initiative to terminate the contract comes from the employee; in other circumstances, dismissal occurs due to the fault of the employee or taking into account cumulative external factors.

Upon completion of work, employees must be paid the amounts earned. A calculation of a compensatory nature is also required. The amount of payments depends on the conditions of dismissal, the concluded employment contract and the employer’s internal regulations on remuneration.

Grounds for dismissal

The dismissal procedure is preceded by the occurrence of certain circumstances. Among them are the following: the desire of the parties to continue the employment relationship, the nature of the concluded agreement, and the presence of other circumstances. Dismissal occurs for the following reasons:

1. Employee initiative. As a rule, dismissal under this article is made with the wording “by at will", coming from the employee.
2. At the initiative of management. Happens for various reasons. Some of them are committed taking into account the degree of guilt of the employee: non-compliance by the employee labor discipline, inadequacy for the position held, gross violation labor responsibilities, disobedience to work regulations. The termination of the working relationship also occurs due to the refusal of management to renew the contract after the expiration of its term, including the probationary period.
3. Dismissal of senior management employees (directors, chief accountants) upon change of ownership.
4. Termination of labor relations as a result of liquidation of the enterprise, if necessary, reduction of staff.
5. Dismissal is the transfer of an employee to another place of duty.
6. Refusal of employees to further perform their duties under changed working conditions.

Procedure for terminating an employment contract

To terminate an employment contract, the initiating party must confirm its intentions in writing. The employee draws up an application addressed to management; the employer is obliged to send the dismissed employee advance notice.

When leaving at your own request, a corresponding statement is written at least 2 weeks before the designated date. During this time, the employee has the right to withdraw the application and continue working.

Dismissal may occur earlier than the agreed period by agreement of the parties. If the employer is found to be violating labor laws (delay wages) the employee’s request to terminate the employment relationship must be satisfied immediately, without a 2-week work period.

Subject to availability probationary period the resignation letter is submitted 3 days before the expiration of the probationary period.

The employer also has the right to terminate the contract with the employee during the probationary period by notifying 3 days before the end of the validity period. In other cases, it is somewhat more difficult to fire an unwanted employee.

If the reason for termination of the contract is non-compliance with discipline and internal regulations, then this fact will need to be proven in writing. Before dismissal due to redundancy, the employee will need to be offered another alternative position, if available.

In almost all cases of termination of an employment relationship, it is necessary to make a full settlement with the employee.

Payments to employees upon dismissal

There are several types of benefits that dismissed employees may qualify for. Among them are the following:

1. Calculation for time worked. The balance of wages representing the employer's debt is paid. The transfer must be made on the day of dismissal.
2. Compensation for unused vacation. All non-vacations due to the employee are taken into account. If there is leave used in advance, the amount previously paid to him is withheld from the employee. If the settlement funds are not sufficient for this, the dismissed employee repays the resulting debt only on a voluntary basis. If refused, the employer has the right to go to court for damages.
3. Severance pay upon dismissal. Paid if termination of the contract occurred at the initiative of the employer. Compensation payments in the amount of 2 weeks, 2 or 3 months of earnings are made in case of reduction or liquidation.

Tax-free payments upon termination of an employment contract

When dismissing an employee, the corresponding amount of personal income tax must be withheld from the settlement amount. The rule affects both payments attributable to wages and compensation accruals. But in some cases, amounts received are not subject to tax.

If an employee is paid upon termination of employment severance pay, then no tax is withheld from his amount exceeding 3 months’ earnings. For employees Far North Personal income tax is not withheld from amounts paid equal to 6 times earnings. In this case, compensation for unused vacation is not taken into account. From this amount of accruals, personal income tax is withheld in full.

Types of payments to employees upon dismissal

1. Hello. I worked as an accountant in a private construction company for 6 years. Due to the change of ownership, the new management decided to dismiss the accounting department. Are their actions legal?

A change in the owner of an organization serves only as a basis for terminating employment relations with the management team, including the chief accountant. Regarding other accounting employees, a change of founders is not a reason for dismissal.

For employees who have previously signed fixed-term contract, upon expiration of its validity, the following payments are due: wages, compensation for unused vacation, other payments, if they are provided for by the internal regulations on wages. All accrued amounts are subject to taxation, with the exception of severance pay exceeding 3 times the average salary.

3. Hello. What to do in the following situation? An employee who has worked for the organization for only 6 months resigns. Previously, by agreement with the employer, he was granted full leave for 28 calendar days. How to calculate severance payments?

If the vacation at the time of termination of the employment contract was used in advance, it is necessary to make a calculation and retain the previously issued funds. The employee can return the difference in the accrued amount on a voluntary basis. In this case, personal income tax also needs to be recalculated.

According to the laws adopted in our country, some employees may be paid compensation for unused vacation. Let's take a closer look at the cases in which this is possible and how it happens.

Let's start with the fact that replacing vacation days with monetary compensation is possible only in two cases:

1. If, according to labor standards or by agreement of the parties, the duration of the next legal paid rest is more than 28 days, then this excess can be replaced with cash payments. But not in all cases;
2. Upon termination of the employment relationship between the parties, i.e. upon dismissal from of this enterprise an employee who did not take the required days off for the next vacation.

Let's consider both cases in more detail.

As noted earlier, cash payment in lieu of vacation is possible only if the duration of the next vacation is more than 28 days. Extended leave in our country is legally provided for representatives of certain types of professions (teachers, medical workers, etc.), workers in hazardous industries, etc. Sometimes an increase is possible by agreement of the parties to the employment contract. For days over 28, the employee can receive monetary compensation.

This replacement is possible only with the consent and written application of the employee. An initiative on the part of the employer to replace part of the rest with a cash payment is impossible. In this situation, the head of the enterprise can either satisfy the employee’s request for payment monetary compensation for unused vacation, or refuse it.

• members of the workforce who have not reached the age of majority;
• pregnant women;
• employees working in the far north or equivalent conditions;
• workers performing professional duties in production with hazardous working conditions.

Procedure for obtaining compensation for unused vacation

To apply for this cash payment, you must:

• an employee who has expressed a desire to make this replacement must write an application for compensation for unused vacation (in free form);
• if the employer resolves this issue positively, he issues an order to pay compensation;
• data payment cash occurs along with vacation pay, three days before the start of the vacation;
• the employee is exempt from performing labor functions for the period provided for by the new schedule.

How is compensation for unused vacation calculated?

In accordance with the rules, compensation for unused vacation is calculated:

1. First, we calculate the total amount of earnings for 12 months received by the employee. This calculation does not include sick leave payments, vacation pay;
2. The next step is to determine the number of calendar days of the billing period. If the employee worked out the rest in full, then the accepted average number of 29.3 is taken. If an employee is absent from the workplace due to illness or rest, this number of days is excluded from the calculations;
3. determination of the average wage per day is calculated by dividing the amount of payments (clause 1) by the number of days (clause 2);
4. this value is multiplied by the number of days of unused rest;
5. the resulting value is paid in cash equivalent as compensation.

For convenience, you can use .

Also monetary compensation for unused vacation is due not only for excess vacation days of a given period, but also for previous years. Sometimes an employee accumulates days of possible paid rest from year to year. These periods can be financially compensated within one payment. In this case, the number of compensated days is increased by the number of unused vacation days of previous years. But the calculation of average daily earnings remains the same.

Sometimes accounting workers, not knowing how to calculate compensation for previous years, or not wanting to “bother” with this calculation, explain to uninformed employees that the days of their previous vacations have “burned out.” Unused days cannot “burn out”. The employer is obliged to either provide paid days off or compensate them financially.

Reasons for using compensation instead of vacation

As a rule, there is only one motive - lack of funds. After all, when paying monetary compensation, it is as if double payment for the designated period occurs. The employee received monetary compensation for this time period, and, upon returning to work, wages for the time worked.

In this regard, a number of citizens have a logical question: is it possible to take compensation instead of vacation? Is replacement with monetary compensation allowed? In accordance with legal regulations, complete replacement rest with monetary compensation is not possible. A citizen is obliged to rest from performing his labor functions for at least 28 days a year. It is also possible to collect compensation for unused vacation without dismissal.

Compensation for unused vacation upon dismissal

Upon termination of the employment relationship between the employee and the employer, the head of the enterprise is obliged to pay monetary compensation for the unused vacation period, regardless of the reason for which the employee quits. To do this, the employee, in addition to the resignation letter, writes another one - for the payment of monetary compensation. This amount of money is paid to the employee along with the payment on the day of dismissal.

The payment amount is calculated in exactly the same way as in the first case, only the number of days of unused vacation is calculated in proportion to the period worked.

Replacement of unused vacation with monetary compensation due to dismissal occurs regardless of the desire of the head of the enterprise. In this case, the number of unused vacation days is considered proportional to the period worked and has no restrictions.

Let’s summarize in answer to the question: is compensation due for unused vacation? According to labor law standards, a citizen has the opportunity to replace certain days of his statutory leave with monetary compensation. You just need to know in what cases this is possible and how to make this replacement correctly.

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

In this case, he has the opportunity to choose:

• use 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 average salary and hours worked.

Thus, compensation for unused leave during care is cash payments, which the employee receives in the same amount as if he received them when using vacation. It is legally established that a team member has the right to receive benefits in full.

However, if an employee leaves of his own free will, there will be no other compensation or incentive payments for him.

by law Russian Federation There are 2 options for receiving compensation for vacation in case of leaving:

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

Important to know. When making payments, the employer is obliged to pay all compensation that is due to the employee, regardless of the statute of limitations for this debt.

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

Worth considering. It is not uncommon for vacation compensation, which is paid upon dismissal, to be confused with compensation for the remainder of compensation. However, these are not identical concepts. In the latter option, vacation days that exceed the mandatory 28 days must be reimbursed. The remaining cases are compensation for the main period of vacation days.

Such a replacement is not acceptable for certain types of workers:

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

Features of vacation pay upon voluntary dismissal

When making such payments, it is worth considering:

How do they pay?

Vacation compensation is based on the average daily salary during 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 compiled in any form. The document must indicate your details, position and reason for leaving.

In this case, it is not necessary to register a requirement for compensation for unspent vacation. These payments are required by law by default. However, this wording is necessary if the employee wants to take advantage of vacation before dismissal.

The resignation letter has the following structure:

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

Below is an example of the wording of this document.

Example of a resignation document

The dismissal order must be issued in Form T-8. It indicates the employee’s data, the reason for leaving, the date of dismissal, the employer’s signature and the company’s seal.

Below is an example of a document.

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

Useful video

Compensation for unused vacation upon dismissal - more details 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 established standards leads to fines.

Question about compensation for unused vacation upon dismissal arises constantly: as often as people quit. Previously, we have already considered the issue of, in this article we examine in detail the issues related to vacation compensation, but only upon dismissal.
Let us remind you that annual paid leave can be replaced by monetary compensation only if its duration exceeds 28 calendar days. It is not allowed to replace paid leave with money for employees employed in hazardous and hazardous industries, pregnant women and minors.
However, these rules stop working if an employee is fired, as is clearly stated in Article 126 of the Labor Code of the Russian Federation, i.e. all employees, regardless of the reason for dismissal, must receive compensation for unused vacation. Moreover, if an employee is fired under an article, this still means that the employee must receive compensation for unused vacation.

Moreover, the Labor Code of the Russian Federation and other regulatory documents speak in more detail about the features vacation compensation upon dismissal of employees:
1. Compensation pays for all vacations that were not used.
2. Unused vacations at the request of the employee are granted with subsequent dismissal. The last day of dismissal will be considered the last day of vacation. Therefore, if there are a lot of vacation days, then the dismissal date will be shifted. This must be taken into account by employees who are expected in a new place. That is, you can write an application for vacation followed by dismissal, and then the last working day will be the last day of vacation, or you can choose compensation, and the last working day will be the day of dismissal. The amount of payment (compensation) will be absolutely the same.
It is important to know that an employee can withdraw his application for dismissal (if granted leave with dismissal) before the start of the leave, but only if another employee has not been invited to take his place by transfer.
3. If the employee has registered, then leave with subsequent dismissal can be granted even if the end of the leave extends beyond the term of the employment contract.
4. If an employee quits after 11 months of continuous work (no vacations were provided), then compensation is provided in full (in full). Usually this is 28 calendar days. Also, an employee can count on full compensation if the employees worked from 5.5 to 11 months in cases of liquidation of the enterprise, enlistment in military service, or unfitness for work. In other cases, employees receive compensation proportional to the time worked according to the following rule: if the time worked is less than half a month, then this time is discarded; if the time worked is more than half a month, then this time is rounded up to the nearest month.
5. Compensation for unused vacation must be paid on the day of dismissal, and if an employee goes on vacation with subsequent dismissal, then the payment is made on the last working day, i.e. An employee goes on vacation with full pay and pay in hand. For delayed wages, an employee can count on compensation in the amount of 1/300 of the refinancing rate.
6. If the employee was on vacation more days, than vacation pay is due, then vacation pay for days not worked is withheld from the employee’s salary.

Calculation of compensation for unused vacation:
To calculate compensation you must use the formula: average earnings per month divided by 29.4 (this is the average number of days in a month, old sources indicate the number 29.3 - it is incorrect!) multiplied by the required number of vacation days (usually 28 days per year), and then multiplied by the number of months worked (according to the rule above) and divide by 12.
For example, with an average salary of 20 thousand rubles and the number of months worked equal to 8, the calculation will be carried out as follows:
20,000 / 29.4 x 28 x 8 / 12 = 12,698.41 rubles

For ease of calculation, for 28 calendar days of vacation, the calculation is carried out using a simplified formula:
We multiply earnings by the number of months without vacation and multiply by the number 0.079365 (coefficient for calculating vacation pay). For example, for the same 8 months and with earnings of 20,000 per month, it will be: 20,000 rubles. x 8 months x 0.079365 = 12698.4 rubles.

What is taken into account when calculating compensation for unused vacation upon dismissal:
1. employee’s salary;
2. additional payments for work at night, in harmful and dangerous conditions, etc.;
3. bonuses for class, academic degree.

What is excluded when calculating compensation for unused vacation upon dismissal:
1. breaks for feeding the baby;
2. breaks for temporary disability and childbirth or pregnancy and childbirth;
3. days off for caring for disabled people;
4. the employee did not work due to the fault of the employer or due to a strike;
5. in other cases when the employee was released from work for valid reasons;
6. payments social nature, for example, payment for food, travel, etc.

Conclusions:
- on compensation for unused vacation all employees can count, regardless of the reason for dismissal;
— for every 11 months of work, 28 calendar days of vacation are due; for the rest of the period, vacation days are considered in proportion to the months worked;
- settlements with the employee must be made on the last day of being at work (day of dismissal);
— if an employee took a rest period on vacation, then during the final calculation the excess vacation pay is deducted from the salary.

According to the provisions of Article 115 of the Labor Code of the Russian Federation, the employer must provide the employee with an annual basic paid leave of 28 calendar days. Individual categories employees are granted extended basic leave (i.e., lasting more than 28 days). IN Labor Code There are also cases when replacing days of unused vacation is prohibited. Let's consider this issue in more detail.

According to the provisions of regulations establishing labor law standards, unused vacation days can be replaced with monetary compensation in the following cases:

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

persons employed in harmful and dangerous 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 (Article 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);

employees for whom such leave is guaranteed by federal laws (Part 1 of Article 116 of the Labor Code of the Russian Federation).

Right to extended vacation have:

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 employees, replacing annual paid compensation with monetary compensation is not allowed. Such employees 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 of Article 35 of Law No. 114-FZ);

employees of the internal affairs department (part 3 of article 45 of the Regulations approved by Resolution of the Supreme Court of the Russian Federation 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 Decree of the President of the Russian Federation of June 5, 2003 N 613 “On law enforcement service in the authorities for control of the circulation of narcotic drugs and psychotropic substances”);

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

workers exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant.

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

Additional leave granted for work in hazardous conditions is entitled to an employee if he actually worked in such conditions for at least 11 months in a working year (paragraph 2, clause 8 of Instruction No. 273/P-20). If he worked less than this period, then he is granted additional leave in proportion to the time worked in such conditions (clause 9 of Instruction No. 273/P-20, Letter of Rostrud dated March 18, 2008 No. 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 irregular working hours (Letter of Rostrud dated May 24, 2012 N PG/3841-6-1);

Registration of monetary compensation for vacation

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

receive a written statement from the employee;

issue an order;

enter information about 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 additional targeted leave related to training (Articles 173-176 of the Labor Code of the Russian Federation). Therefore, the employer does not have the right to replace an employee’s study leave with monetary compensation (Letter of the Federal Tax Service for Moscow dated December 27, 2006 N 20-12/115069).

Payment of monetary compensation for unused vacation upon dismissal

In accordance with Part 1 of Art. 127 of the Labor Code of the Russian Federation, upon dismissal, an 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 by employees who have worked for more than 5.5 months and were dismissed on one of the following grounds:

liquidation of the enterprise;

staff reduction;

transfer to another job at the suggestion of labor authorities;

entry into active military service;

reorganization or temporary suspension of work;

business trips in accordance with the established procedure to universities, technical schools (or preparatory courses of these educational institutions);

unsuitability for work.

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

Note. In accordance with Art. 291, 295 of the Labor Code of the Russian Federation, employees hired for a period of up to 2 months, or employed in seasonal work, are paid monetary compensation upon dismissal 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;

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

time of forced absence due to illegal dismissal or suspension from work and subsequent reinstatement to 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 completed the mandatory medical examination through no fault of my own.

Work experience does not include:

the time the employee is absent from work without good reasons, including due to his removal from work in 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 period.

The final 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 payment of compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).