How to calculate severance pay when reducing - an example of calculations. What payments are due to the employee in case of staff reduction? What is required for an employee

Sometimes a situation happens when an employee is fired due to staff reduction. The management of the company has the right to do this, however, it is necessary to know all the nuances in order to carry out the procedure according to the law, what compensation payments are due to such an employee and who they do not have the right to dismiss.

Initially, it is necessary to clarify that the employer is obliged to announce the dismissal to the employee due to staff reduction at the enterprise no less than two calendar months before this date. Moreover, the notification must be in writing and the employee must sign for familiarization. If this is not done, he has the right to be reinstated in his position by law. After that, the enterprise must offer the employee a new vacancy corresponding to his specialty, if any.

After this period, the employment relationship and the payments due for the reduction of staff in the form of benefits, which is his average monthly salary, are issued. This allowance is paid until the employee finds employment in a new job, but no more than within two months from the date of dismissal.

Let's take a closer look at the correct procedure for processing the dismissal of an employee and what payments are due upon reduction.

Dismissal procedure

This procedure is strictly regulated by law and must occur in a clearly sequential order.

Initially, an order is drawn up for the enterprise to reduce staff. Then there is an official notification of the employee or employees about the dismissal and an offer to them of another vacancy (if any). After that, it is imperative to notify the trade union and the employment service. At the end of two months, it is necessary to dismiss the employee and pay him benefits.

A downsizing order has nothing to do with a layoff order. This is the starting point, after which the manager has the right to start the process of reduction, notification of employees, etc. There is no approved form for such an order, however, it must indicate the date of the upcoming reduction, the positions that are planned to be reduced and changes in the staffing table.

After issuing this order, it is necessary to notify the employee or employees whose positions are subject to reduction, but not less than two months in advance. It is drawn up in writing separately for each employee, in which they are required to sign for receipt. The notice must contain the date of the proposed dismissal, its reason and the offer of other vacancies suitable for the employee according to his specialty, if any.

An important nuance is that if at the time of notifying the employee about the reduction in staff there are no suitable vacancies for him, but those appear later up to the day of dismissal, the company is obliged to offer them to the employee. The employee has the right to accept the proposed new position or refuse it.

If the enterprise has a trade union, the employer must notify him of the reduction, even of those employees who are not members of it, at least two months before the time of layoffs. If for any reason there is a threat of mass layoffs, this period is increased to three months. The same rules exist for reporting a planned staff reduction to the employment service.

When the employee is directly dismissed, an entry is made in the work book that the employment contract has been terminated due to the reduction in the staff of the organization on the basis of paragraph 2 of part 1 of Article 81 of the Labor Code of the Russian Federation.

And now in more detail what payments are due to the employee during the reduction.

Due payments

According to the Labor Code of the Russian Federation (Article 178), an employee who has lost his position due to staff reduction at the enterprise is entitled to a benefit equal to his average monthly earnings. He must receive this allowance no later than six days from the date of dismissal. In addition, on the day of dismissal, the employee is obliged to receive all wage arrears and compensation for unused vacation.

Within two weeks from the date of dismissal, the former employee has the right to apply to the employment service to look for a new job, and if he did not find a suitable vacancy, the company is obliged to pay him one more compensation, also equal to the average monthly income. The decision to re-pay benefits is made by the employment service. An employee has the right to receive such payments for no more than two months from the moment of dismissal and only if he did not find a suitable vacancy with the help of the employment service or on his own.

Let's summarize what payments, when an employee is laid off, he is entitled to and in what time frame.

  1. Full repayment of all debts on wages and unused vacation no later than the day of dismissal.
  2. Severance pay, which is equal to the average monthly income (no later than six days from the date of dismissal).
  3. Average earnings for the period of employment within two months from the date of dismissal (only if you apply to the employment service and there is no suitable vacancy).

There are cases of agreement between the parties when an employee can be dismissed before the expiration of two months after his notice and with his written consent. In such a situation, the employee is paid additional monetary compensation in the amount of the average monthly salary, calculated in proportion to the days remaining until the dismissal. This compensation is an additional payment and does not cancel other allowances under the Labor Code.

Sometimes there are special cases when an employee refuses to move to another position, but cannot occupy the current position due to:

  • reinstatement to the position of an employee who previously held it (for example, exit from a decree or a court decision);
  • refusal to move to another city where the position is being transferred;
  • conscription of an employee into the army;
  • changing the employment contract and its conditions;
  • recognition of an employee as incapable of work.

In this situation, he is also subject to reduction and he is entitled to a two-week average salary.

How to calculate severance pay?

The calculation of the average monthly salary for calculating the amount of severance pay required for payment is regulated by the Labor Code of the Russian Federation, namely Article 139. In order to calculate it correctly, the following data must be clearly defined:

  • the date of the beginning and end of the month for which the allowance is paid;
  • the number of working days (hours for piecework pay) in a month for which compensation is due;
  • calculate the average daily earnings (or average hourly).

After receiving all these data, the average monthly earnings are calculated, which is the amount of the severance pay. It is subsequently the prescribed compensation paid to the employee within two months if he does not find a new job.

When calculating the average monthly earnings, a period of 12 months is taken, which preceded the month of dismissal of the employee. For accrual, only those amounts that relate to wages (direct remuneration of the employee) are taken and possible compensations that were during the calculation period are not taken into account, namely:

  • direct salary (rate);
  • additional payments for advanced training of an employee;
  • additional payments for the quality, quantity or complexity of work;
  • bonuses and other incentive payments;
  • compensatory allowances and additional payments related directly to labor (associated with the performance by the employee of his labor obligations).

Compensations that are not included in the billing period include those that are not related to the work process. This is sick leave payment and compensation for unused vacation , if any was accrued in the period taken for calculation.

The nuances of compensation for the period of employment

In order to receive the average earnings due for the second month of employment, the former employee must provide evidence that he still has not been able to find a new job. A supporting document in this situation will be a work book, according to the records in which it will be clear whether he has already found a job or not.

This reduction payment is a compensation to the former employee for the period of employment, respectively, as soon as he finds a new job under an employment contract, he loses his right to receive it. That is why the average monthly salary is always paid only at the end of each calendar month from the moment the employee is dismissed due to staff reduction. At the same time, if he finds a job in the middle of this period, he is entitled to a compensation payment for the days that he was in search until he was registered at a new job.

Severance pay has nothing to do with this - it is compensation for the loss of work and is paid even if the dismissed employee finds a job the very next day.

Legislative aspects

When dismissing employees to reduce staff, there are a number of legislative subtleties and nuances that you need to know and comply with so that no claims can arise against the employer.

According to Article 261 of the Labor Code of the Russian Federation, a woman who is expecting a child cannot be laid off . Even if she works on the basis of a fixed-term employment contract, after providing a medical certificate, the employer is obliged to extend her contract. The only legal reduction option in this case is if she held the position of another employee due to his temporary absence, and there is no way to transfer her to another vacancy.

Also, they do not have the right to dismiss a woman with children under three years old, a single mother raising a child under fourteen years old or a disabled child up to eighteen years old in connection with the reduction.

Teachers and other education workers do not have the right to be fired before the end of the academic year.

When reducing staff, if there is a question of dismissal between several employees, there is a moment of preemptive right. It is possessed primarily by employees with higher qualifications or labor productivity. If there are no such indicators or they are equal, then the following have the advantage to remain in office:

  • family workers who are the sole breadwinners.
  • family workers with two or more dependents.
  • workers who have received an occupational disease or work injury at this place of work.
  • employees who improve their qualifications on the job without interruption from work.

It is also worth remembering that compensation payments for reductions to a part-time employee are not allowed, since he has a main place of work.

If an employee has been made redundant after having worked in the organization for less than six months, he is still required to accrue compensation for unused vacation.

By agreement of the parties, the employer may dismiss the employee without notice in two months, with the preservation of all compensation payments, but only with the written consent of the latter. If such an agreement between the parties is not reached, the reduction procedure takes place as usual.

Going to court

If the employer violates the rights of the dismissed employee during the downsizing, the latter always has the right to go to court. The deadline for filing a statement of claim is thirty calendar days from the date of dismissal (receipt of a copy of the order or work book).

Unfortunately, the facts when an employer, wanting to save money and taking advantage of the employee's ignorance of the labor code, violates the law and forces the employee to write a statement of his own free will , are quite common. Therefore, you need to know your rights and not be afraid to defend them in court. If the court declares such a dismissal illegal, the employer will be required to re-register the documents and pay all the due compensation, or it is possible to reinstate in office with payment of forced absenteeism .

In the article:

Layoff is a very unpleasant moment in a person's life. Especially when it happens not on his own initiative. In order to avoid unnecessary stress and protect your rights, you need to be prepared for this situation.

In Russian legislation, there are a number of rules that protect the rights of citizens who have been laid off.

There can be several reasons for dismissal at the initiative of the employer. For example: the liquidation of the enterprise, or the return to work of the main employee, as well as the change of ownership of the organization.

Voluntary application or severance pay

However, not all managers want to spend extra money on severance pay and compensation for a dismissed employee and often offer to write a statement of their own free will. Many employees panic and immediately agree to such an unprofitable deal, fearing negative consequences and any reprisals from their superiors.

Dismissing under the article is not easy

But it is not so easy to actually fire a person for a bad article, as it might seem at first glance. To do this, it will be necessary to convene a commission, which will have to fix either the indecent behavior of the employee, or the inconsistency of his position. This process is quite laborious and it is unlikely that the management will want to do it. - an honest approach that involves the payment of compensation to the employee.


Dismissing an employee under an article is not so easy. In the case of such threats, it is best to record the conversation on a voice recorder and, if possible, make a video recording.

With such evidence, it will be possible to apply to the commission on labor disputes or to the court. Although, most likely, these arguments will be enough for the authorities.

Deterioration of working conditions as blackmail

The employer, due to the difficult times of the company, may also offer the employee to move to another position with worse working conditions, with lower pay, or even move to another area. This is already a change in the employment contract and requires the consent of the parties. In case of disagreement of the worker, he has the right to compensation upon dismissal. It will be equal to the size of the average earnings for two weeks.

Compensation and termination benefits

According to the Labor Code (Chapter 27), in case of forced termination of work through no fault of the employee, he is entitled to compensation and severance pay, the payments of which are made at the expense of the employer.


In this case, the boss is obliged to notify the employee in writing two months in advance of the upcoming dismissal.

Company liquidation or downsizing

If the company ceases to exist or reduces the staff, the employee is supposed to be given a severance pay equal to the average monthly salary for the year plus one more average salary is kept for the period of looking for a new job . In the case of registration with the employment service, the employee is entitled to an additional third average wage if, after three months, he has not found a new job. In order to receive your money from a former employer, it is enough to have a work without a record of new employment and a certificate of registration with the employment service.


If the company is liquidated - how does the dismissal of the employee occur Average monthly pay for two weeks laid to the dismissed person if he refused to be transferred to another position that he was offered, and when the terms of the employment or collective agreement change.

Sometimes the employment contract may provide for an increased amount of severance pay.

Dismissing an employee on vacation

It must be remembered that the authorities cannot dismiss an employee who is currently on vacation (including taking care of a child under three years old) or is sick. The only exception is the case of liquidation of the enterprise. Veterans, participants in hostilities, the disabled, persons who are the only breadwinners in the family or who have more than two dependents enjoy the advantage in maintaining their position, in conditions of the same qualifications and work experience.

After the employee has read the order of his dismissal and put his signature in it, the employment contract can be considered terminated.

Now the company is obliged to pay wages for the time worked by the employee and severance pay on the same day.

If the employee was absent from work on the date of his dismissal for a good reason, then he must be returned the money on the day of contacting the accounting department.

Receipt of all documents and work book

On the last day of work, the employer must return the completed work book and provide all other documents necessary for the employee for further employment.

If the employee, due to personal circumstances, cannot personally receive his documents, then with the consent of the employee, they are sent by registered letter by mail. From the date of sending the correspondence, the organization declines any responsibility.


Usually, it is more profitable for the management of the enterprise and the employee to agree peacefully, and the nerves will be intact and the reputation of the company will not suffer. When terminating the contract amicably, the parties agree on the amount of compensation by means of an additional agreement to the contract. In case an agreement cannot be reached, there are two ways: to apply to the labor dispute commission or to the court.

The Labor Code guarantees that the employer will make payments during the reduction. In a crisis, downsizing is a common measure to maintain a company's financial balance.

It is important for employees who have lost their jobs to know their rights in the current circumstances, which are determined by a number of articles of the Labor Code of the Russian Federation.

Notification of employees about layoffs

The reduction procedure begins with the issuance of an order. Although there is no clearly defined form for this document, it always contains a date. After that, changes in the staff are recorded in the text.

In accordance with Article 180 of the Labor Code of the Russian Federation, it is the responsibility of the employer to notify workers of vacant positions, if any. Depending on the date after which the reduction will begin, the deadlines for the delivery of notifications are determined.

Notification to an employee under the Labor Code of the Russian Federation must meet a number of conditions.

  1. Awarded at least two months before the planned date of dismissal.
  2. The document is prepared for each individual employee.
  3. The message is issued under the signature.
  4. Contains offers with other available vacancies.

Important: if the dismissed employee is satisfied with one of the proposed vacancies, in accordance with the requirement of the Labor Code of the Russian Federation, instead of reducing, he is transferred to another position. If he refuses, he is fired. The worker may be dismissed earlier than the period specified in the order by written consent.

Which regulators should be notified

When an employee is made redundant, after the order is issued, the official should notify:

  • trade union;

Notices to the trade union are sent at least two months before the scheduled dismissal. With an extensive planned layoff, this period will reach three months.

Notify the dismissal of both unionized and non-union employees.

At the same time, after the issuance of the order, you need to notify the employment service. After the order, the head of the company sends information about the number of laid-off workers there.

He also reports on their positions, specialties, scope and duration of work at the enterprise.

The amount of severance pay and the timing of payments in case of reduction

The final working day is considered officially the day of dismissal. After the reduction, in the work book (in case of loss, it is possible) of the dismissed employee, a corresponding note is made with reference to clause 2, part 1, article 81 of the Labor Code of the Russian Federation.

On the same day, he is provided with the required payments, which are determined by the Labor Code. Among them:

  • wage;
  • in the presence of unrealized vacation -;
  • reduction allowance.

How long does it take to receive redundancy payments?

In the absence of a suitable position, the employee is entitled to compensation upon dismissal for the second month of unemployment.

He needs to present a work book to the former employer, where there are no marks on employment after leaving the previous position.

The required compensation, the amount of which is calculated as the size of the severance pay, can be received even in half a month. For this, you will also need to present a work book.

Important: in order to receive compensation after two months within 14 days of dismissal, an employee who has been made redundant must register with the employment service.

Subject to the above condition, the employee can also count on compensation for the period of the third month of unemployment if he is not employed.

You should immediately contact the employment service, as it can take a lot of time to find a new job. In order to receive a payment for the third month upon dismissal, along with the work book , you will need to present a certificate from the employment service.

Compensation is also paid for part of the third month. At the same time, a note about the new workplace should be made in the work book.

To receive a payment, you need to know what documents will be required. Present a copy of the page of the work book with the last mark. It must be certified by the new employer.

How Preemption Works

When compiling a list of employees who will be terminated, managers take into account the preferential right to leave for some employees. There are two main criteria to consider when deciding which workers will be fired.

  1. Due to staff reductions, groups of employees such as pregnant women or mothers with children under the age of three cannot be fired.
  2. When choosing between two candidates, an employee with higher labor productivity and a high degree of qualification remains. This also applies to retirees.

In cases that do not fall under these criteria, the following categories have the priority right to remain in the workplace.

  • Employees with a family and two or more people in care.
  • Employees whose family members do not have their own earnings.
  • Received at this enterprise an occupational disease or injury.
  • Passing refresher courses in conjunction with the performance of work duties.
  • Disabled people, and groups, combatants.

Reduction of workers who have reached retirement age

Reduction of pensioners occurs according to the same algorithm. According to part 1 of article 77 of the Labor Code of the Russian Federation, the fact of reaching retirement age is not a basis for dismissal.

In case of redundancy, the employee also receives a notice at least 2 months before the last working day. The document is prepared personally and issued under the signature.

Upon dismissal, pensioners, as well as employees of other age groups, according to Article 178 of the Labor Code of the Russian Federation, are paid:

  • the full amount of severance pay;
  • compensation for 2 months of unemployment;
  • upon presentation of a certificate from the employment service - an allowance for the third month of unemployment.

When making a decision to reduce staff, the first priority does not have a legal basis under the Labor Code of the Russian Federation. They are paid the full amount of severance pay.

In fact, in favor of an employee who has reached retirement age, there is a pre-emptive right to remain in office. When choosing a candidate, an employee with a higher qualification remains.

Registration of a work book

Dismissal due to staff reduction obliges to make the necessary note in the work book of the employee. At the same time, reference is made to paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation. It is indicated that the employee was fired due to staff reduction.

Both pensioners and employees of other age categories, in addition to severance pay, are given vacant positions. The Labor Code of the Russian Federation does not regulate the period during which the employee is obliged to give an answer.

The Labor Code provides for the planned dismissal of employees as part of working practice. At the same time, the legislation defines the procedure for this procedure and protects the rights of employees.

The employer is obliged to make the payment taking into account the full amount of severance pay and compensation for the first two months of unemployment. As prescribed by the Labor Code of the Russian Federation, he offers free vacancies if they are available at the enterprise.

Dismissal of employees due to staff reduction

The economic crisis in our country has led to high prices and staff cuts everywhere.

It is known that upon dismissal, employees are entitled to payments for the period of employment, but in certain cases, various compensations and benefits are also relied upon.

Upon termination of an employment contract due to the liquidation of an enterprise (), or a reduction in the staff of the company (Article 81, paragraph 2, part 1 of the Labor Code of the Russian Federation), the dismissed citizen is paid a reduction allowance in the amount of the average salary.

He also retains the average monthly salary for the time of employment, but from the moment of dismissal no more than two months (taking into account the reduction allowance).

In case of delay, the employee has the right to compensate:

  • unpaid sick leave;
  • moral injury;
  • unused or unpaid vacation.

When an employee applies to the judicial authorities, he can receive interest for delayed wages and compensation for legal services.

What period is included in the calculation?

The amounts of the reduction allowance and average earnings during employment should be calculated in accordance with the provision of article 139 of the Labor Code of the Russian Federation.

To calculate compensation, you need to determine the start and end dates of the month for which benefits (average earnings) are paid, find the number of days (hours) of work payable for the specified month, calculate the average daily (hourly) wage, and then find the amount of benefits for reduction.

The calculation is made for a period equal to 12 months before the period for which the termination of the employment contract falls.

Payouts to consider

Benefits for laid-off employees include:

  1. The severance pay, which is paid once at the time of dismissal, must be at the level of the average official salary. If the employment contract states that the reduction allowance must be paid in an increased amount, then the employer must make such a payment.
  2. Social assistance based on the average salary, retained by the citizen for the period of searching for a new job.

Social assistance in some cases can be extended for another month, but such a decision is made by the employment authorities. A citizen must apply to the employment authorities within a two-week period, including both working days and days off, starting from the date following the date of dismissal.

The composition of payments includes the amounts of wages fixed by the second paragraph of the Regulations on the peculiarities of the procedure for calculating the average salary.

At the same time, when calculating the reduction allowance and the average earnings of the amount, compensation is not accepted.

They take into account those payments characteristic of wages (salary), and which are recognized as such by Article 129 of the Labor Code of the Russian Federation.

Salary includes payment for work, depending on the qualifications of the employee, the quality, complexity, quantity and conditions of work. It also includes compensatory and incentive payments (bonuses, additional payments and allowances and other incentives).

Compensations are cash payments established to reimburse employees for costs associated with the performance of labor or other duties determined by the Labor Code of the Russian Federation and other regulations ().

Thus, monetary compensation for vacation is classified as compensation payments, and therefore it is not taken into account when calculating average earnings. In addition, you need to know that compensation is accrued on the day the employee leaves, which means that it is not included in the payments taken into account for the calculation period.

You should pay attention to the next point.

According to the Labor Code of the Russian Federation, if an employee falls ill within thirty days from the date of dismissal for reduction, then he can apply to the former manager for an additional payment due to "temporary disability".

The employee must be notified of the reduction due to the closure of the enterprise two calendar months before the date of liquidation of the company. At the same time, the employee has the right to quit earlier, but financial assistance is not allowed, or wait for the liquidation of the enterprise and receive payment.

If the boss dismisses the employee before the liquidation of the company, then he is entitled to a larger compensation (this also includes a one-time payment equal to the average salary for the period from the date of dismissal until the termination of the organization).

The reduction payment and all compensation due to him are paid on the day the citizen is dismissed.

Taxation of severance pay

Employee redundancy payments are guaranteed payments (Article 178 of the Labor Code of the Russian Federation). Personal income tax is not paid from this payment (Article 217, Clause 3 of the Tax Code of the Russian Federation).

According to tax accounting, severance pay reduces the base (taxable) for corporate income tax as part of salary expenses (Article 255, Clause 9 of the Tax Code of the Russian Federation). Also, these payments are not subject to insurance premiums.

In accounting, the reduction allowance is an expense for ordinary activities (PBU 10/99 p. 5). The reflection of the calculation of the reduction allowance to the employee is made by the following entry: D 20 (25, 23.26, 29, 44) K 70.

How is severance pay calculated when reducing

The reduction allowance is calculated according to the formula:

  • Severance pay \u003d Number of working days (hours) in 1 month. after dismissal (from the day following the day of dismissal) × Average day. (hourly) earnings.

The allowance for reduction in the amount of average earnings per month is considered the minimum limit. If an employee has fully worked out the norm of time during the calculation period, then his average monthly earnings should not be less than 1 minimum wage. This minimum is set for wages. If the employee's working time is recorded by day, the average daily earnings are determined as follows:

  • Average day earnings \u003d employee earnings for the days he worked in the calculation period: the number of days actually worked for the calculation period.

Benefit payment procedure

  1. For the first month, the calculation is made together with the calculation upon dismissal.
  2. For the second month, payment is possible only upon presentation of a work book proving that during this time the citizen has not found a new job for himself. An employed worker is paid only for the time when he did not have a job.
  3. Payments for the third month are possible only if the citizen has not found a new job for himself, while he is registered with the CZN. Such payments are made only upon a certificate from the Employment Center. After three months, payments are made only if the citizen worked in the Far North. In order to receive an average salary for 3 months of employment, it is necessary to present with a work book and a copy of it a certificate from the employment service on registration as in need of employment and that the employee was not employed on a certain date.

Calculation example

The employee of the enterprise was dismissed “due to the reduction of staff” on 12/12/2010. This day is considered the last working day of the employee.

The employee worked according to the schedule of a five-day work week.

The time worked in the calculation period accounts for 205 working days, and the amount of payments taken into account when calculating the average earnings for the calculation period amounted to 150,700 rubles.

Average earnings are calculated for the calculation period from 12/01/2009 to 11/30/2010 (unless the collective agreement and (or) local regulations specify the use of a different calculation period).

In every organization, to one degree or another, there is such a phenomenon as staff turnover. Some people quit because they moved, others because they couldn't find a common language with management, and still others because they found a better job. In addition, the employee may be dismissed by the employer himself for poor-quality performance of activities. But one of the most common reasons for layoffs is.

In fact, dismissal due to a layoff has an important feature - a new employee is not hired to replace the dismissed employee, and the position itself should disappear. So, if for some reason the company fires system administrators (and there were only 3 of them), then all three must be fired, and this position should no longer be in the organizational structure.

What is required for an employee according to the Labor Code of the Russian Federation

Each employee who has fallen under the reduction must understand that he is entitled to certain payments. According to the Labor Code of the Russian Federation, 3 types of payments must be made:

  • (as an option, for all unused vacations, if a person voluntarily refused them and had not received money in return before that);
  • Salary for the time that the employee actually worked in the month of dismissal;

The last point is special and is not provided for all types of dismissal. The amount of severance pay is equal to the average monthly earnings for the billing period. Interestingly, for those workers who were laid off, it is possible to receive average earnings for the period of searching for a new job and registration. However, the period of receipt is legally limited to 2 months , the countdown of which begins from the moment of dismissal.

It is important to know that the employee must be warned about the reduction in 2 months . However, he may be fired earlier. But in this case, he is entitled to additional compensation, which does not cancel the payment of the remaining amounts, calculated as average earnings, which is calculated in proportion to the time remaining before dismissal.

You can learn more about all the due payments

Calculation period definition

In order to determine the amount of compensation, the employer will have to carry out the calculation. In the standard case, it is carried out as follows: the last 12 (full) calendar months are taken and for this period.

At the same time, it is permissible to change the term of the billing period in the following situations:

  • The employee has not worked for the organization for a year. In this case, the billing period will be considered for whole calendar months during which the employee was on the staff.
  • If the company decided to consider another billing period that does not coincide with 12 months. In this case, the general rule applies: it is necessary to calculate the average salary for the last year, as well as for the billing period chosen by the organization and compare them. As a result, the amount received in the second calculation cannot be less than that calculated according to the generally accepted procedure (for 12 months).
  • There is a reorganization, and the employee is reduced with the subsequent transition to a new organization . Here, 2 situations are possible - a transfer with the execution of an additional agreement or dismissal and subsequent hiring. In the first case, when calculating average earnings, payments for the last year are taken into account (including those that were accrued before the changes were introduced), and in the second, only those payments that were accrued in the new company are taken into account.
  • The man took a job and was fired in the same month. Generally speaking, this situation is illegal. Accordingly, it is necessary to go to court: according to its decision, the company will have to pay for the time of forced absenteeism, and the billing period will be equal to the number of days actually worked.

Days that are excluded from the billing period

Some days in the calculations should be excluded from the calculation period. Among them, according to the law, the following types can be distinguished:

  • Days of receiving sick leave;
  • Days of receipt of benefits for pregnancy and childbirth;
  • Days of receiving average earnings (this applies to business trips or paid vacation);
  • Days spent on vacation without pay;
  • Days of non-fulfillment of work due to a strike (in case the employee himself did not take part in it);
  • Additional days off (in case of need to care for disabled children), which are payable;
  • Days of downtime due to the fault of the organization;
  • Days of downtime due to reasons beyond the control of the company and the employee.

Calculation examples in various situations

Suppose that the logistics analyst Ivanova I.I. worked in the company from March 10, 2012 and was laid off. The notification came on March 31, 2014, and the dismissal itself will occur on July 10, 2014. Salary in 2013 and 2014 was 69 thousand rubles per month. There was no increase, since indexation in the company is carried out every 2 years. Her monthly bonus is 10% according to the accepted position. In the billing period, Ivanova was not on vacation.

If the collective agreement of the company specifies a fixed amount of severance pay (for example, it is 75 thousand rubles), then it will receive a benefit equal to this amount, since if there are clauses of this kind in the agreement, the amount of average earnings cannot be decisive.

  • 69,000 / 23 * 8 = 24,000 rubles

When calculating compensation for unused vacation, you first need to calculate the number of days. To do this, we divide the duration of annual leave by 12 and multiply by the number of full months worked (since Ivanova worked less than 11 months in the current year). It is important to understand that the period is not considered according to the calendar year, but from the date from which the employee started working - this is March 10. Accordingly, by July 10, the number of months worked will be 4. We get:

  • 28 / 12 * 4 = 9,33

After that, the average earnings per day are considered and compensation is directly calculated. To calculate the average daily earnings, you need to determine the amount of earnings for the billing period. This does not include sick leave and vacation pay.

If the employee has worked for a full month, then for calculations it is necessary to take the average value of calendar days, which is currently 29.3. Thus, for our situation, we get that the average daily earnings will be:

  • (69,000 + 69,000 * 0.1) * 12 / 29.3 * 12 = 2,590.44 rubles

Accordingly, the amount of vacation pay will be:

  • 9.33 * 2590, 44 = 24,168.84 rubles

Deadlines within which the employer must pay the employee

The calculation period is the period of time for which the employee must be calculated upon his dismissal. In addition to all cash payments, a refund must be made.

In the event that an employee is on sick leave (which is unlikely in the event of dismissal due to staff reduction), payroll can be carried out in a non-cash form - by transferring to a bank card. It is important to understand that in this situation, the employer will also have to pay sick leave.

The laws of the Russian Federation allow the situation of calculating payments and compensations after the appeal of the dismissed person. This must be done no later than the day following the receipt of such application.

Interestingly, in the event of disagreement over the amount of compensation (which often appear), the employer is obliged to pay the part for which there are no claims from either side . The rest of the amount is paid either after a court decision (in the worst case), or after reaching a mutual agreement.

There are cases when a former employee, upon dismissal, has a certain debt to management (for example, it may be due to the fact that the employee intentionally caused damage to office equipment). In this case, the employer has the right to withhold the funds that are due to him by law, subject to restrictions: the amount of deductions cannot exceed one fifth of the salary of the former employee.

Early termination settlements

According to article 180 of the Labor Code of the Russian Federation, early dismissal can only be carried out with the written permission of the employee. , additional compensation must be paid . It is calculated in the amount of the employee's average earnings, calculated in proportion to the time left until the expiration of the termination notice.

In addition, if employees are orphans or children left without parental care (of course, this applies only to teenagers), and they are laid off in this way, the employer must provide vocational training at their own expense . Finally, there should be a guarantee of employment either in this or in another organization. This fact is regulated by Federal Law No. 159.

It is important to understand that if, upon agreeing to early dismissal, an employee writes a statement with the wording “dismiss of his own free will”, then he is not entitled to additional payments.

If this action was committed under pressure from the employer, you can apply to the courts.

Thus, with such a forced measure as downsizing, employees are entitled to a number of payments, the amount of which is calculated on the basis of average earnings. Knowing the laws will allow the person not to be deceived, and the employer to maintain his good image in terms of personnel management.