Calculation upon dismissal for absenteeism - what payments are due in 2021

Even when the employee’s dismissal is due to his own fault, for example, absenteeism, the employer is still obliged to make the final payment in full on the day of dismissal. If the employee does not receive all the money and work book due on time, the employer will be obliged to pay him compensation for the delay in payments and documents. Let's find out how much and for what a manager must pay a subordinate if he was fired for absenteeism, and how to make the final payment when fired for absenteeism.

Dismissal of an employee for absenteeism without good reason

Some categories of workers cannot be fired for absenteeism - these include employees under 18 years of age, pregnant women and single mothers forced to go on sick leave.

The Labor Code indicates that absenteeism cannot be considered a short-term absence of an employee from the workplace or being 10-15 minutes late. Absenteeism for which you can be fired is absence from work for 4 hours in a row, including a lunch break. Moreover, if within 2 days after absenteeism the employee was able to obtain and present to the manager documents indicating emergency incidents that forced him to come to work at the wrong time, absenteeism is not taken into account.

The same applies to some individual cases that can protect an employee from dismissal for absenteeism and from making an unpleasant entry in the work book:

registration of sick leave within 2 days after absenteeism and taking sick leave;
donating blood at a donor center and warning the employer about the need to be absent for the next 2 days.

In this case, the employer is obliged not only to draw up an absenteeism report, but also to comply with the procedure for dismissal for absenteeism, prescribed in the Labor Code of the Russian Federation, otherwise the employee can be reinstated in the workplace with payment of compensation for forced absenteeism through the fault of the employer in court.

If the absence lasted no more than 1 working day, the employee retains the right to receive compensation for unused vacation on the day of dismissal. But this rarely happens - if it is decided to part with a subordinate, the employer notifies him 3 days before dismissal.

If, due to absenteeism, the employee was not at work for a long time, it is necessary to assemble a disciplinary commission that will study the issue thoroughly and make a decision on dismissal. In this case, the employer will have to find the employee and inform him of the dismissal.

Is compensation paid for vacation upon dismissal for absenteeism?

If an employee was on vacation and did not return to work due to his own fault, which is why he was fired, compensation for unused vacation will not be paid upon dismissal.

If the employer was mistaken in good faith that the employee had good reasons for missing work, and in the future it turned out that there were no good reasons for missing work, all days elapsed while waiting for supporting documents should be taken into account when calculating compensation for rest upon dismissal. reason for absenteeism.

That is, let’s say an employee’s vacation has ended, but he does not go to work, calls his manager and says that he is seriously ill. The employer waits 3 weeks to be provided with sick leave, but the employee does not bring it. These 21 days are rounded up to a full month and are equal to working days in the case of calculating the amount of compensation for vacation.

Compensation payment for unused vacation is calculated for the period from the 1st working day after signing the employment contract until the last day of work.

Labor legislation does not cancel the payment of vacation compensation for days that were not paid to the employee. For example, leave at one’s own expense is not paid by the employer, and yet its duration is taken into account when paying compensation.

Days of absenteeism should not be taken into account on vacation, but only if they are registered as absenteeism, and if there is an act of absenteeism. The employee must draw up an explanatory note himself and admit in writing that he is absent from the workplace during working hours. If he refuses to write such a document, it is necessary to draw up an act of his refusal. In general, the following rules apply:

if the report of absenteeism is not completed in accordance with all the rules, the days of absenteeism must be taken into account when paying compensation for unused vacation;
if the truancy report is drawn up as it should, the days of truancy can be deducted.

Do they pay wages if they are fired under an article? What other payments are due in this case?

Labor legislation allows the termination of the official relationship of the parties for various reasons. The initiator of termination of an employment contract can be either the employee or the employer.

In some cases, the reason for dismissal is the unlawful or guilty actions of the employee.

In this article we will talk about what payments are due to a person dismissed “under the article”, what he can count on, and what amounts he will have to forget about.

In what cases are people fired in this way?

Dismissal under this article implies the termination of the labor relationship of the parties, initiated by the employer.

In addition to reasons for termination of an employment contract that are neutral for the employee’s reputation, such as dismissal due to a reduction in headcount or staff, liquidation of a company, change of owner of the enterprise’s property, Article 81 of the Labor Code of the Russian Federation provides as grounds for dismissal the guilty actions of an employee, including:

the fact of a person’s inadequacy for the position he occupies at the enterprise, confirmed by certification;

failure by an employee who was previously brought to disciplinary liability to fulfill his labor function;

absenteeism;

going to work while intoxicated;

disclosure of state, commercial and other secrets protected by law that became known to the employee in connection with the performance of his labor functions;

a court verdict that established the fact that an employee committed theft, embezzlement, intentional damage, or destruction of property at his place of work;

violation of labor protection rules subject to the occurrence of serious consequences or the threat of their occurrence;

actions as a result of which the employer lost confidence in the employee servicing monetary or commodity assets;

failure to prevent conflicts of interest;

failure to provide or provision of false information about income and property obligations (if necessary);

the commission of an immoral offense by an employee entrusted with the performance of an educational function;

providing false information when applying for a job.

This list is not exhaustive; individual grounds for dismissal may be established by federal laws of the Russian Federation.

What payments are provided for in the calculation in this case?

Any employee, regardless of the basis for termination of employment with the employer, has the right to receive the following payments on the day of dismissal:

Are salaries paid?

Russian legislation guarantees everyone the right to work and to timely payment (Article 37 of the Constitution of the Russian Federation). Employees' wages can be calculated based on the tariff rate or salary.

In accordance with Article 140 of the Labor Code of the Russian Federation, on the day of termination of the official relationship, the employer is obliged to pay the dismissed employee a salary, the amount of which will be proportional to the number of days worked in the month of dismissal.

If there is a disagreement between the employer and the employee regarding the amounts to be paid, the settlement on the day of termination of the employment contract must be made for the undisputed part.

It also happens that the employer refuses to pay wages upon dismissal; in this case, it is important for the employee to know where to go and how to file an application in court.

Is there compensation for vacation?

As a general rule, the employer is obliged to compensate the dismissed employee for unused vacation days.

Payment is made in the following cases:

if the employment contract is terminated in a year in which the employee did not use vacation days;
if a person has unused vacation days for previous years.

In the first case, the amount of compensation is calculated based on the period of time actually worked, in the second, the 28 days provided for by law are taken as a basis.

The legislator provides additional vacation days to certain categories of persons (for example, persons working in the Far North and equivalent areas, civil servants, etc.).

When calculating compensation for unprovided vacation days, it is necessary to be guided not by the employee’s actual salary, but by the calculation of the average salary in accordance with Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

The remaining vacation days at the time of termination of employment are calculated in accordance with the following formula:

Compensable days of rest = (number of vacation days in each month, with standard vacation it turns out to be 2.33 days per month) * (number of months that a person worked at the enterprise) - vacation days used in the year of dismissal.

Vacation for some categories of employees is calculated in working days (not calendar days):

persons working on the basis of a fixed-term employment agreement, the period of which does not exceed 2 months (Article 291 of the Labor Code of the Russian Federation);
seasonal employees (Article 295 of the Labor Code of the Russian Federation).

Article 295 of the Labor Code of the Russian Federation. Paid holidays for seasonal workers

Seasonal workers are provided with paid leave at the rate of two working days for each month of work.

If at the time of dismissal an employee has worked for less than half a month, then this month is not taken into account when calculating unused vacation days; if more, it is taken into account (read about how to calculate compensation for vacation upon dismissal, including if the employee has worked for less than a year).

If at the time of dismissal the employee has fully or partially used the rest days provided to him in accordance with the law, then the employer has the right to withhold the vacation pay paid to him, based on the period worked and the number of days taken and the remaining days.

Read about filing a resignation letter with compensation for unused vacation here, and this article talks about what to do if compensation has not been paid.

What should you not count on?

The legislation does not directly provide for such restrictions, so you need to refer to the local regulations in force at the enterprise.

Usually the practice goes like this - in the event of termination of the labor relationship of the parties due to the guilty actions of an employee, the employer is not obliged to pay him:

Compensation for leave upon dismissal for absenteeism: step-by-step calculation algorithm

If an employee is fired for absenteeism, the employer has the right to calculate payments without taking into account bonuses and other monetary incentives.

First of all, you need to calculate the number of days that should be included when calculating compensation:

Let's look at how many days were designated as absenteeism in the truancy report.
The days from the date of dismissal are calculated downwards, changing the period that must be compensated (skip the point if the absenteeism report is not properly completed).
From the identified date, you need to calculate the number of full months that have passed since the start date of work after annual leave or from the date of admission to the staff (skip the point if the truancy report is not drawn up according to the rules).
If an employee worked less than half a month, the month is discarded. If more than half, it is counted as full.
Find the number of days counted for each full month.
The result must be multiplied by the number of months that were worked.

To calculate the number of days for all months, you can use the following formula:

WHAT = BEFORE/12 months.,

where CHTDO is the number of working days taken into account when assigning leave;

TO – duration of vacation.

The amount of compensation payment for vacations not taken is calculated using the formula:

KNO = SDZ * CHTDO,

where KNO is compensation for unused vacation;

SDZ – average daily earnings.

In addition to compensation, wages must be paid for time worked. If an employee is fired for absenteeism, the following algorithm must be taken into account:

calculate the number of shifts worked that were not previously paid;
remove days of absenteeism;
all other days should be paid in the amount of average daily earnings.

Average daily earnings can be determined using the following formula:

SDZ = ORZ/KKDOP,

where ORZ is the total salary (excluding insurance payments);

KKDOP - the number of calendar days for the period worked (if there is an absenteeism report, days of absenteeism are also taken into account).

Calculation of compensation amount

In practice, some accountants find it difficult to calculate the amount of compensation. Actually, it's not that difficult to do. Calculations are carried out according to the following algorithm:

First, you need to determine how many vacation days the dismissed employee has. We do the following:
Divide it by 12 (the number of months in a year).
Multiply by the number of months worked.
Subtract the number of days used.

If an employee worked 15 (14 for February) days in a month, then he is counted as a full-time employee.

Next, you need to understand what the person’s daily earnings were:
We divide by 12 months if the person has worked for a year or more.
We divide the resulting amount by 29.3. The latter is the average number of days in a month, which is used in labor legislation for calculations.
All that remains is to multiply the number of days of unused vacation by daily earnings.

Attention! According to Art. 121 of the Labor Code of the Russian Federation, days of absenteeism do not count.

For clarity, let's give an example:

Customer Service Manager Petrov was hired at Buy-Sell LLC on March 01, 2021. On March 1, 2021, he did not show up for work and only showed up at the company office on March 5. And, accordingly, he was fired that day for absenteeism. The salary was 20,000 rubles.

It turns out that you need to take exactly 12 months of work into account. Petrov was entitled to a standard vacation of 28 days. We calculate the number of unused days: 28:12*12=28 days Petrov has in stock.

Average earnings: 20000*12/12/29.3=682.59. In total, the manager is owed: 682.59*28=19104.12. But this is without personal income tax deduction. And from this compensation the tax is withheld and amounts to 13% (Article 224 of the Tax Code of the Russian Federation). Petrov will receive: 19104.12 -19104.12*13%= 16620.58.

Common mistakes

Error: The employer does not take into account days of absenteeism when calculating compensation for unused vacation for a dismissed employee, without properly filing an absenteeism report.

Comment: If the procedure for dismissal due to absenteeism is not followed, the employer is obliged to take into account the days of absenteeism when calculating compensation for unused vacation.

Error: The employee was an hour late for work, was fired for absenteeism and was deprived of compensation for unused vacation.

Comment: Being 1 hour late is not considered absenteeism - only failure to show up for work for 4 hours in a row without supporting documents indicating the presence of a valid reason for absenteeism. An employee cannot be deprived of compensation for vacation, no matter what the reason for dismissal, unless the employee committed absenteeism immediately after his annual leave.

Deductions from these cash payments

Regardless of the reason for dismissal, taxes on income are withheld according to the sources of legislation:

clause 6 of Article 208 of the Tax Code of the Russian Federation;
Clause 1 of Article 210 of the Tax Code of the Russian Federation.

Funds accrued towards severance pay for:

days due for vacation;
days worked.

The tax withholding amount is 13% of the accrued amount . In addition, if the accrued amount exceeds the average daily earnings, mandatory deductions are provided:

to the Social Insurance Fund of the Russian Federation;
to the Pension Fund of the Russian Federation.

Answers to common questions about what compensation for leave upon dismissal for absenteeism

Question No. 1: Is it possible to pay an employee later than the day of dismissal if the employment relationship was terminated due to absenteeism?

Answer: No, despite the fact that the employee himself is to blame for the dismissal, the employer must comply with legal regulations and make final payments on the day of dismissal.

Question No. 2: An employee who was fired for absenteeism did not show up for work to collect the money and work book due to him, what should the employer do?

Answer: If an employee does not show up for work within 3 days, the employer is obliged to send him a notice of the need to come for money and a work book. The letter must be registered with return receipt requested.