Severance pay upon dismissal
You need to know that the employment service must offer the employee a suitable job, i.e. one that corresponds to the employee’s professional suitability, taking into account also the level of his professional training, the conditions of his last place of work, his state of health and transport accessibility. The employee’s earnings at his previous job are also taken into account. If you received a salary above the subsistence level, then you are not eligible to be offered a job with a salary below it. If you received a salary below the subsistence level, then the salary at the proposed job should correspond to your previous one, but not lower.
- the employee’s inadequacy for the position he occupies or the work he performs due to his health condition, which prevents the continuation of this work (subparagraph “a” of paragraph 3 of Article 81);
- conscripting an employee into the army or replacing it with alternative service (clause 1 of Article 83); reinstatement of a previously employed employee (clause 2 of Article 83);
- the employee’s refusal to transfer due to the employer’s move to another location (clause 9 of Article 77).
The procedure for registering dismissal and making payments
The dismissal of an employee (or termination of an employment contract with him) is carried out by the employer issuing an order (instruction) to dismiss the employee; it must indicate the grounds for termination of the employment contract with reference to a specific article and paragraph of the Labor Code of the Russian Federation or the Federal Law of the Russian Federation, if the dismissal is made in accordance with with specific federal law. The day of dismissal is considered the last day of work of the employee (removed from Article 77 of the Labor Code of the Russian Federation - part 3 has become invalid, but introduced into Article 84.1 of the Labor Code of the Russian Federation), except for cases where the employee did not actually work, his place of work was retained. On the day of dismissal, he must be given a work book, in which a record of the termination of the employment contract must be made in strict accordance with the order, indicating its number and date; the wording of the dismissal must comply with the law with reference to the article and clause of the law. The employee must be familiarized with the dismissal order (order) in writing (if this is impossible to do or the employee refuses to familiarize himself with it, a note about this is made on the order. In addition, upon a written application from the employee, he must, within three days from the date of receipt of such application, issue copies of documents related to work - Article 62 of the Labor Code of the Russian Federation (copy of the order for employment, dismissal from work, wages, etc.) If the employee was absent on the last day or refused to receive a work book, he is sent a notice about the need to obtain a work book or agree to have it sent by mail, and the employer is then released from responsibility for issuing the work book. On the day of dismissal, the employee must be given all amounts due, if the employee did not work on the last day of work, they are issued the next day after the employee makes a request to the employer for settlement.If there is a dispute between the employee and the employer about the amounts to be paid to the employee upon settlement, the employer is obliged to give the employee an amount that is not disputed by him (Article 140 of the Labor Code of the Russian Federation).
When an employment contract is terminated for some reasons, severance pay is provided to employees, i.e. a sum of money paid to an employee upon dismissal as compensation for lost earnings in cases provided for by law. The payment of severance pay is provided for by legislators when the dismissal of an employee is not related to the latter’s guilty actions. Its purpose is to financially support the employee in the initial period after dismissal.
We recommend reading: Selling a share of an apartment in shared ownership
Step-by-step instruction
The head of the transport department, Kolokoltsev I.F., resigns after working in the Organization for 1 year and 9 months. On September 4, Kolokoltsev wrote a letter of resignation. The order for his dismissal was issued on September 18.
Step-by-step instructions for creating an example. PDF
date | Debit | Credit | Accounting amount | Amount NU | the name of the operation | Documents (reports) in 1C | |
Dt | CT | ||||||
Dismissal of an employee | |||||||
September 18 | — | — | — | Order to dismiss an employee | Dismissal |
Dismissal procedure severance pay
- employees elected as leaders (their deputies) of trade union bodies who are not exempt from production work are dismissed under Art. 81 Labor Code, according to clauses 2, 5 and below. “b” clause 6 of the same article only with the prior consent of the relevant higher trade union body. This rule also applies to them for two years after their release from leading elective trade union work (Articles 374, 376 of the Labor Code).
The dismissal of an employee must be formalized in all cases on the last day of his work, which is considered the day of dismissal, with the issuance of a work book with a record of the reasons, grounds for dismissal and a reference to the relevant paragraph, article of the Code. The employee must receive a payment on the same day.
The procedure for dismissal and settlement
If on the day of termination of the employment contract it is impossible to issue a work book to an employee due to his absence or refusal to receive it, the employer is obliged to send the employee a notice of the need to appear for the work book or agree to send it by mail. From the date of sending this notification, the employer is released from liability for the delay in issuing the work book. The employer is also not responsible for the delay in issuing a work book in cases where the last day of work does not coincide with the day of registration of termination of employment relations upon dismissal of an employee on the basis provided for in subparagraph “a” of paragraph 6 of part one of Article 81 or paragraph 4 of part one of Article 83 of the Labor Code of the Russian Federation, and upon dismissal of a woman whose employment contract was extended until the end of her pregnancy in accordance with part two of Article 261 of the Labor Code of the Russian Federation. Upon written request from an employee who has not received a work book after dismissal, the employer is obliged to issue it no later than three working days from the date of the employee’s application.
Upon termination of the 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.
The procedure for dismissal and payment. Severance pay.
An employer has the right to dismiss an employee on his own initiative only in those cases and on the grounds provided for by the Labor Code and other federal laws.
Dismissal of an employee without legal grounds or in violation of the established rules of dismissal entails the reinstatement of this employee at work with payment for the time of forced absence (Article 394 of the Labor Code).
The level of guarantees established by law for dismissed employees varies depending on which of these grounds the employment contract is terminated.
When terminating an employment contract at the initiative of the employer, some categories of employees enjoy increased protection and are subject to additional guarantees upon dismissal. So, according to Art. 261 of the Labor Code of the Russian Federation, the dismissal of pregnant women is not allowed, except in the case of liquidation of the organization, as well as women with children under the age of three, single mothers raising a child under the age of 14 (a disabled child under 18), other persons raising said children without a mother.
Termination of an employment contract with employees under the age of 18 at the initiative of the employer (except for the liquidation of the organization), in addition to compliance with the general procedure, is allowed only with the consent of the relevant state labor inspectorate and the commission for minors’ affairs and the protection of their rights.
In relation to persons working part-time, in addition to the grounds provided for by the Labor Code of the Russian Federation and other federal laws, the employment contract may be terminated if an employee is hired for whom this work will be the main one.
The employer is obliged to warn an employee who has entered into an employment contract for a period of up to two months about the upcoming dismissal due to the liquidation of the organization, reduction in the number or staff of employees in writing against signature at least three calendar days in advance.
When an employee engaged in seasonal work is dismissed, he must be notified in writing against signature at least seven calendar days in advance of the upcoming dismissal due to the liquidation of the organization, reduction in the number or staff of employees.
Labor legislation provides additional grounds for termination of an employment contract with teaching staff. Thus, Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” in Art. 56 provides the following grounds for the dismissal of teaching staff of an educational institution at the initiative of the employer before the expiration of the employment contract:
- repeated gross violation of the charter of a general education institution within a year;
- use, including one-time use, of educational methods associated with physical and (or) mental violence against the personality of the student or pupil;
- appearing at work in a state of alcohol, drug or toxic intoxication.
Labor legislation provides additional legal guarantees for the dismissal of certain other categories of employees: members of a religious community, heads of organizations and members of the collegial executive body of the organization, persons working in the representative office of the Russian Federation and abroad.
The day of dismissal of an employee is considered the last day of his work. On this day, the final payment must be made to the employee, i.e. all amounts due to the employee from the employer have been paid. 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 employee the undisputed amount on the day of dismissal.
Upon termination of an employment contract, in some cases, the employer is obliged to pay the employee severance pay. Thus, a benefit in the amount of average monthly earnings is paid upon termination of an employment contract due to the liquidation of an organization or a reduction in the number or staff of its employees. In addition, in this case, the employee retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay).
In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal. This occurs by decision of the employment service body, provided that within two weeks after dismissal the employee contacted this body and was not employed by it.
The law provides for the payment of severance pay in the amount of two weeks' earnings in the following cases:
— the employee’s inadequacy for the position held or the work performed due to a health condition that prevents the continuation of this work;
— conscription of an employee into military service or sending him to an alternative civilian service;
— reinstatement of an employee who previously performed this work;
— refusal of the employee to transfer due to the employer’s relocation to another location.
In the event of termination of the employment contract with the head of the organization, his deputies and the chief accountant in connection with a change in the owner of the organization, the new owner is obliged to pay compensation to the specified employees in the amount of not less than three average monthly earnings of such employees.
Labor or collective agreements may provide for other cases of payment of severance pay, as well as establish their increased amounts.
Yuksha Y.A. Textbook "Jurisprudence", 2011
Procedure for dismissing an employee
According to Art. 178 of the Labor Code, benefits are paid upon dismissal in connection with the liquidation of the organization (clause 1 of article 81 of the Labor Code) or in connection with a reduction in the number (staff) of employees (clause 2 of article 81 of the Labor Code) in the amount of average monthly earnings, also for the dismissed person the employee retains the average salary for the period of employment, but not more than two months from the date of dismissal (including severance pay)
When an employer makes a decision to reduce the number or staff of employees, entailing the dismissal of workers, he is obliged to notify the elected trade union body of this organization in writing no later than two months before the start of the relevant activities. In the event that the decision taken may lead to a mass dismissal of workers, a warning must be given no later than three months before the start of the reduction in the number or staff of workers.
Procedure for registering dismissal
Severance pay is a guarantee payment made to an employee for the time when he does not fulfill his job duties in connection with the termination of an employment contract on the grounds specified in the law. The amount of severance pay is determined based on the employee’s average monthly earnings.
We recommend reading: What year did pension contributions for individual entrepreneurs begin in Yakutia?
If on the day of the employee’s dismissal it is impossible to issue a work book due to the employee’s absence or his refusal to receive the work book in hand, the employer sends the employee a notice of the need to appear for the work book or agree to send it by mail. From the date of sending the notification, the employer is released from liability for the delay in issuing the work book.
Employment history
The need to issue a work book is enshrined in Article 80 of the Labor Code of the Russian Federation.
A record of dismissal is made in the work book that meets all the requirements of the Labor Code of the Russian Federation. In the Personal Card and in the Book of Record of Work Books and their inserts, the employee signs for receipt of the work book.
Let us remind you that the company does not have the right to retain the work book for a single day. In cases of delay of the work book by the employer, the employee has every right to go to court and the employer will be obliged to compensate the employee for material damage caused as a result of illegal deprivation of his opportunity to work (Article 234 of the Labor Code of the Russian Federation).
It may happen that an employee is absent from work on the day of dismissal or evades receiving a work book. In this case, it is necessary to draw up a notice and send it to the employee. The notice states that the employee must come for a work book or agree to have it sent by mail.
From the date of sending the notification, the employer is released from liability for the delay in issuing the work book (Article 84.1 of the Labor Code of the Russian Federation).
Procedure for registering dismissal Severance pay
Severance pay in the amount of 2 weeks' average earnings is paid to employees upon termination of an employment contract due to:
1) the employee’s inadequacy for the position held or the work performed due to a health condition that prevents the continuation of this work; 2) by conscripting an employee into military service or sending him to an alternative civilian service that replaces it; 3) reinstatement of the employee who previously performed this work; 4) the employee’s refusal to transfer due to the employer’s relocation to another location.
Types of incentive measures:
1) encouragement of a moral nature (announcement of gratitude, awarding a certificate of honor); 2) incentives of a material nature (issuing a bonus and awarding a valuable gift). It is possible to use several incentive measures (moral and material) simultaneously.
Dismissal procedure severance pay
Staff reduction is a measure taken by the management of an organization to optimize its labor costs. Staff reduction may be associated with a reduction in the volume of activities or optimization of the staff structure. It is also possible that layoffs are associated with the termination of the entrepreneur’s activities or the liquidation of a legal entity. That is why the Labor Code of the Russian Federation provides for 2 options for dismissal that correspond to the concept of staff reduction: reduction in headcount (staff) and complete liquidation of the business with the dismissal of all employees.
If the dismissal is declared illegal, the employee must be reinstated at his previous job by the body considering the individual labor dispute (Article 394 of the Labor Code of the Russian Federation). Consequently, the employment relationship between the employee and the employer is restored, the employment contract is considered not terminated, that is, there are no legal consequences associated with the dismissal of the employee. Disputes regarding an employee’s applications for reinstatement at work are resolved in the courts (Article 391 of the Labor Code of the Russian Federation)
Dismissal of an employee
In 1C, before calculating the salary due to dismissal and compensation for unused vacation, it is necessary to carry out a personnel dismissal operation.
The dismissal of an employee in the program is formalized by the Dismissal document from the section Salaries and Personnel – Personnel Records – Personnel Documents – Create – Dismissal.
Please pay attention to filling out the fields:
- Date – date of execution of the order;
- Dismissal date – the date of the employee’s last day of work, according to the application or resolution thereon;
- Article of the Labor Code of the Russian Federation is the basis for termination of an employment contract, according to the Labor Code of the Russian Federation. In our example, this is clause 3, part 1, art. 77 – Termination of an employment contract at the initiative of the employee ;
- Grounds – a document on the basis of which the employment contract is terminated.
Now in 1C: Accounting it is possible to number personnel orders in accordance with those accepted in the organization, for example, with additional letter codes or division by year - 1/2020-K
The number is indicated in the Number for printing documents field:
- Recruitment;
- Personnel transfer;
- Dismissal.
Read more Numbering in personnel orders
Movements by register
Personnel history of employees
The document forms movements according to the information register Personnel history of employees :
- registration record of employee dismissal.
Parameters of Pension Fund service periods
The document generates movements in the information register. Parameters of periods of service of the Pension Fund of Russia :
- registration entry on the termination of the employee’s insurance period from September 21, 2020.
Documenting
The organization must approve the forms of personnel documents in its accounting policies or local regulations. Currently, unified forms of personnel documents developed by the State Statistics Committee of the Russian Federation are not mandatory for use. But the organization can use the forms offered by 1C.
The grounds for dismissal in the Order must be indicated in strict accordance with the wording of the labor code or the law on the basis of which the contract is terminated. The provisions of the law are given without abbreviations.
Read more Grounds for dismissal in orders
In the Dismissal , using the Print , you can generate:
- Order of dismissal (form T-8); PDF
- Certificate for unemployment benefits (form recommended by Letter of the Ministry of Labor of the Russian Federation dated August 15, 2016 N 16-5/B-421). PDF It is issued upon the application of a former employee for registration with the employment service.
See also:
- Staffing in 1C Accounting 8.3
- Hiring an employee in 1C 8.3 Accounting 3.0 step by step
- Production calendar in 1C Accounting 8.3
- Hiring procedure
- Salary settings: 1C
Did the article help?
Get another secret bonus and full access to the BukhExpert8 help system for 14 days free of charge
Related publications
- How to reflect the hiring and dismissal of the General Director in the SZV-TD report. The basis contains 2 documents: the minutes of the meeting of founders and the order of admission and dismissal. You can only make one entry in a form field.? How to reflect the hiring and dismissal of the General...
- Change in the document order for hiring or dismissal and SZV-TD Good afternoon! Salary and personnel management, edition 3.1 (3.1.14.97). I came across...
- The STD-R does not reflect the dismissal order. The STD-R from the dismissal document does not reflect the dismissal order....
- Good afternoon. In the absence of any changes (hiring/dismissal) of employees, should the SZM-TD be submitted monthly? Or is it only if there is movement in personnel? In the absence of any changes (hiring/dismissal) of employees, should the SZM-TD be submitted monthly? Or…
Amount and rules for calculating severance pay upon dismissal by agreement of the parties
Today, severance pay is paid to absolutely all citizens of our country who officially carried out their labor activities, and regardless of the reasons for which the employment agreement should have been terminated. This nuance is described in detail in the Labor Code of the Russian Federation.
- if the amount of payments by agreement of the parties does not exceed triple the official salary (average);
- if the amount of payments does not exceed six times the official salary (this option applies to citizens who carried out their labor activities in the Far North region).
Procedure for registration of dismissal severance pay
A new article has been introduced. 84.1 – general procedure for registering termination of an employment contract. The term “dismissal of an employee” is used by the legislator as a synonym for “termination of an employment contract” in a number of legal norms governing the termination of an employment contract. The legislator has established a common procedure for registering dismissal and making payments for all employees. Upon dismissal for certain reasons, additional conditions or compensation are established for employees (the employer is required to offer the employee another job, payment of severance pay, etc.).
According to the internal labor regulations of employees, it is carried out by issuing an order (instruction). The day of dismissal, as a general rule, is considered the last day of his work (Article 77 of the Labor Code of the Russian Federation). When exercising the right to leave followed by dismissal, the day of dismissal is not considered the last day of work, but the last day of vacation.
Dismissal procedure
Dismissal is the termination of the employment relationship between employer and employee. The main law regulating the dismissal procedure is the Labor Code of the Russian Federation (Chapter 13 of the Labor Code of the Russian Federation “Termination of an employment contract”).
The employment relationship may be terminated:
- at the initiative of the employee;
- at the initiative of the employer;
- by agreement of the parties.
This article examines the case when termination of an employment contract occurs at the initiative of the employee, at his request.
The correctness of the dismissal procedure is important; to complete it it is necessary (Article 84.1 of the Labor Code of the Russian Federation):
Step 1. Accept the employee’s resignation letter
The employee is required to notify the employer of dismissal two weeks in advance. Two weeks later, counting from the next day after submitting the application, the employee has the right to receive a paycheck and a work book (Article 80 of the Labor Code of the Russian Federation).
It should be remembered that the employee has the right to withdraw the application during the entire period of work, including on the last day of work. The exception is the case when an employee has already been invited to take his place, who, by law, cannot be refused to conclude an employment contract (Article 80 of the Labor Code of the Russian Federation).
Step 2. Issue an order to dismiss the employee
The employee must be familiar with the order against signature.
Step 3. Pay the employee
On the day of dismissal, the employee’s last day of work, it is necessary to:
- calculate wages for the last month of work and compensation for unused vacation;
- make a settlement with the employee.
Step 4. Issue certificates to the employee
It is necessary to prepare and issue certificates to the employee:
- Certificate of income of an individual in form 2-NDFL;
- A certificate for calculating benefits in the form of Appendix No. 1 to Order of the Ministry of Labor of the Russian Federation dated April 30, 2013 No. 182n;
- An extract from the personalized accounting information (forms SZV-M and SZV-STAZH) (clause 4 of Article 1 of the Federal Law of 01.04.1996 N 27-FZ);
- other extracts and certificates upon request of the employee.
The employee has the right to apply in writing for any certificates and extracts relating to his personal data, even after dismissal. The organization is obliged to provide the information of interest within 3 working days from the date of application (Article 62 of the Labor Code of the Russian Federation).
Step 5. Complete documents upon dismissal
You also need:
- enter information into the employee’s Personal Card (form T-2 or another accepted by the local regulatory act of the organization) about: date of dismissal;
- the reason for dismissal in the wording of the Labor Code of the Russian Federation;
- details of the dismissal order. The records are certified by the dismissed employee and the specialist maintaining personnel records.