Who is entitled to severance pay. Severance pay - what is this monetary compensation? What factors influence the size

By terminating the employment contract with the employer, in some cases, the employee can count on receiving severance pay. This right is provided to him by Article 178 of the Labor Code of the Russian Federation.

In essence, severance pay is a monetary compensation paid to an employee in connection with dismissal for reasons beyond his control. Such a compensation payment guarantees financial support for the period of looking for a new job.

Legitimacy of termination labor relations is ensured by compliance with the Labor Code of the Russian Federation and the terms of the Labor contract. Simply put, there must be sufficient grounds for dismissing an employee. For each of them, in 2019, a separate procedure for dismissal is provided.

The common point is the issuance of an order by the head indicating the reasons for dismissal and final payments. AT work book a record of dismissal is made indicating the article of the basis for the Labor Code of the Russian Federation.

The deadline for the final settlement (including the payment of severance pay) is the last day of work. In some cases, the employee retains the average daily earnings for a period of up to 3 months (up to 6 months for the regions of the Far North and equivalent territories).

Who gets severance pay

Employees dismissed in connection with the liquidation of the enterprise
Employees who have been made redundant or downsized
An employee called up for military or alternative service
An employee who takes the place of a previously terminated employee who is Labour Inspectorate reinstated
An employee who refuses to be transferred to another location due to the employer's relocation
An employee who is unable to perform his functions according to medical report, in case of refusal to transfer to another job or lack of suitable work
An employee who has completely lost his ability to work due to health reasons
To the employee, if he refuses significant changes in working conditions
To the head dismissed by the decision of the founders (clause 2 of article 278 of the Labor Code), in the absence of guilty actions on his part
To the head, his deputies and the chief accountant, removed from their posts by the new owners of the enterprise
An employee dismissed due to cancellation employment contract if such an agreement was concluded with violations of the law through the fault of the employer. We are talking about significant violations that impede the performance of official duties:
A court decision by which a person does not have the right to hold certain positions;
Lack of special education;
The presence of interfering diseases.

It should be noted that if the employer, at the time of the conclusion of the employment contract, did not demand from the applicant a document confirming the absence of restrictions on work established by law, then regardless of whether the employee knew about these restrictions or did not know, he is entitled to a payment in case of dismissal due to such circumstances. severance pay.

Who is NOT getting severance pay

upon dismissal for own will(clause 3, part 1, article 77)
upon dismissal at the initiative of the employer, when the employee has committed an offense incompatible with the continuation of labor relations (on the grounds of Article 81 of the Labor Code, providing for the fault of the employee)
on an unsuccessful pass probationary period(part 1 of article 71)
upon dismissal by agreement of the parties (clause 1 of part 1 of article 77)
upon termination of an employment contract with a validity period of less than two months (fixed-term employment contract) (clause 2, part 1, article 77)

Severance pay in 2019

The size of the severance pay depends on two values: the average earnings of the employee and the period that the employer compensates.

1)The allowance in the form of a two-week average earnings is due:

If the employer does not have a position corresponding to the state of health of the employee in accordance with the medical report
Complete disability
Conscript to the armed forces
Refusal to move to another area
In case of reinstatement of the former employee
Disagreement with new working conditions
Dismissal of seasonal workers in connection with the liquidation of the enterprise and reductions

2) The payment of one average monthly salary is guaranteed upon termination of an employment contract concluded in violation of the law.

3) Managers and chief accountants dismissed due to a change of owners or by decision of the founders can count on three average monthly earnings.

The largest compensation payments are provided by law in case of liquidation of enterprises. These also include cases of downsizing and downsizing. In addition to one average monthly salary, the employer is obliged to keep the employee's average salary for the period of employment for two months.

By decision of the employment center, this period may be extended by 1 month. For the regions of the Far North and territories equated to them, these terms increase up to 6 months. The Labor Code outlines the minimum limits for severance pay. The enterprise may have a collective agreement or other local acts guaranteeing increased amounts of benefits and compensations.

Calculation of severance pay by example

To calculate many types of payments, the value of average earnings is used, the procedure for calculating which is described in Article 139 of the Labor Code of the Russian Federation. The average daily earnings are determined by dividing the sum of all payments to the employee for the billing period by the number of actually worked days of this period. For these purposes, the law establishes a settlement period equal to 12 previous calendar months.

The amount of the benefit is calculated according to the formula: Benefit = SDZ * RDP
where, SDZ - average daily earnings;
RDP - working days of the period for which the benefit is paid.

Let's look at an example:

Courier Savkin V.A. retired due to conscription. November 6 is the last day of his work. Salary Savkin V.A. is 12,000 rubles per month. He has been working in the company since May 15 this year on a five-day working week. The entire period has been fully completed. On the day of his dismissal, Savkin must be paid wages for November, compensation for unused vacation and two weeks' severance pay. Calculation of compensation in this example we will not consider.

In November, 21 working days, Savkin V.A. did 5 of them. Calculate salary for November:

12000: 21 * 5 = 2858 rubles

To calculate severance pay, you need to calculate the average daily earnings.
Formula: SDZ \u003d ZP / OD
ZP - earnings for the billing period (5 months)
OD - the number of days worked

Billing period - 12 calendar months from the 1st to the 30th (31st) day. But in our case, the employee has only 5 of them (from June 1 to October 31), which corresponds to 109 working days according to the production calendar, which have been fully worked out. Let's take these 5 months into account.

Average daily earnings \u003d (12000 * 5 months) / 109 \u003d 550.46 rubles

Since severance pay is paid on working days and not calendar days, only 10 days are taken into account in the calculation of the two-week (14-day allowance) (excluding holidays). And if in the next two weeks after the day of dismissal there are also holidays, then they are also subtracted.

severance pay= 550.46 * 10 = 5504.60 rubles

Taxation of severance pay with personal income tax

Severance pay refers to income individuals, not subject to taxation in accordance with Article 217 of the Tax Code of the Russian Federation. In terms of the norms established by the Labor Code, they are not subject to personal income tax.

Organizations are exempt from accruing insurance premiums on benefits paid. The exception is cases when, in accordance with local acts or at the initiative of the employer, the amount of benefits exceeds the statutory norms. In this case, personal income tax insurance premiums charged on the amount exceeding the specified norms.

Severance pay is a type of payment upon dismissal of an employee, which is paid separately from the transfer of wages and other amounts.

However, these payments are not received in every case of dismissal, but only on separate grounds.

What are the grounds for receiving severance pay, how is the amount of the allowance calculated, and in what time frame is the employer obliged to pay? We will answer these and other questions in the article.

Grounds for payment of severance aid

Upon dismissal for any of the reasons specified in Chapter 13 of the Labor Code, the employee is entitled to payment wages for all days worked.

Also, in case of leaving work, all vacation days that were not used are compensated.

This also applies to annual, as well as additional vacation days for the past year of work.

As for the severance pay, this amount is not allowed in all cases.

Payment of severance aid in without fail compensated when the enterprise liquidates or reduces staff, if these events imply a reduction in staff or the total number of employees.

In this case, the amount of the severance pay will be the average earnings for 1 month.

Severance pay in the amount of two weeks average earnings in accordance with Art. 178 of the Labor Code is due upon dismissal for the following reasons:

when reorganizing or liquidating an organization for seasonal workers;
in case of refusal to work in a new position, if the previous work is contraindicated for him for health reasons;
refusal to transfer to work in another region together with the enterprise;
when calling a subordinate to military service(including for alternative service);
in cases of refusal of new working conditions;
upon reinstatement of a former employee, if there is a corresponding court decision.

On the basis of Art. 84 of the Labor Code, the payment of benefits in the amount of one salary is payable in cases of violation of the rules for signing labor agreement through no fault of the employee.

The payment of assistance in the amount of three monthly salaries is due upon dismissal due to a change in the owner of the director, deputy director and chief accountant.

Upon dismissal of the head and if he did not commit guilty acts during his work, he is entitled to the payment of a severance pay in the amount established in the employment contract.

However, this amount should at least be at least the amount of average earnings for 3 months.

Benefit payments in other cases

The employer has the right to set higher severance pay.

This decision is reflected in collective agreement or directly in the employee's employment contract.

In practice, most often, employers do not indicate the amount of severance assistance, but the period within which payments are made.

For example, for 3, 4, 5 months, if during this time the employee does not have time to find a job. The head can provide for the payment of benefits in the local acts of the enterprise on other grounds for which "compensation" is not assigned in the Labor Code of the Russian Federation.

For example, assign the payment of assistance upon dismissal by agreement of the parties. For example, a collective agreement may contain the following wording:

“In case of dismissal by agreement of the parties (clause 1 of article 71 of the Labor Code), the employee is entitled to a severance pay in the amount of 3 to 6 salaries.”

Severance pay is paid in an amount not less than that established by law. Deterioration of working conditions is unacceptable, otherwise the employer will bear administrative responsibility.

Severance pay calculation

As already mentioned, severance pay under an employment contract is calculated in the amount of the average salary.

To calculate this amount, not only the amount of the salary is taken into account, but also bonuses, surcharges, bonuses.

However, the amount of compensation for sick leave, vacation, etc. are not included in the calculation.

For calculations, the employee's salary for the 12 months that precede the dismissal is added.

When working part-time, the calculation is carried out only for working week. The employee is paid severance pay, which is calculated in the following way: the amount received for 12 months is divided by 365 days, the result is multiplied by 30.4. The amount that will be received and payable in one month.

However, it is worth clarifying that after you have been paid severance pay upon dismissal on a reduction, severance assistance is also due for the second month, but only if the employee has not yet had time to apply for new job.

Moreover, there is a chance to receive benefits for the third month, but this is only possible by decision of the employment service and provided that the citizen is registered as unemployed no later than 2 weeks after leaving work.

The nuances of paying severance pay

Many mistakenly believe that severance pay is not due to workers of retirement age, since if a citizen receives a pension, he is not entitled to receive payments as unemployed in the employment center.

In fact, a pensioner has the same rights to receive severance pay as other employees.

The employer undertakes to pay the pensioner not only compensation for the first month, but also for the second month, if the former employee did not take another job.

On the Day of Foreign Citizens, severance pay compensation is also provided in the same amount as for Russian citizens.

The only condition is that a foreigner must be registered in compliance with all the requirements of Russian labor legislation.

Exit assistance is also due, regardless of which payment system is used at the enterprise. Longer terms for payment of benefits are established for all those who work in the Far North and areas equivalent to the Far North.

Moreover, according to the decision of the employment service, workers in the Far North and equated regions are also paid for the fourth, fifth and sixth month, if they were not employed during this period and applied to the employment service within a month after leaving work.

Payment terms

By general rule severance pay is paid on the day employees leave.

On the same day, management pays wages, compensation for unused vacation, other compensation amounts and a work book.

Compensation for a reduction for the second month on the day of leaving work is not issued and the employee cannot demand its payment on the day of calculation.

The order of payment for the 2nd month is as follows:

The employee must contact the former employer after a month from the date of dismissal.
At the request of the employer, it is necessary to present a work book, where there is no record of acceptance for a new job.
After that, the payment for the second month is made.

The procedure for receiving severance pay for the third month does not differ from receiving "compensation" for the second month. However, if there is an agreement on the payment of severance pay over a longer period, which is enshrined in an employment or collective agreement, then former employee has the right to demand their payment.

If the employer refuses to make payments, the dismissed employee has the right to file a complaint with the labor inspectorate, as well as with the prosecutor's office and the court.

For each day of delay in severance pay, as well as wages, vacation pay, etc., the employer will be required to pay all these amounts with interest.

In a claim for severance assistance, you can ask not only for compensation for this amount, but also to demand from the employer who violated the norms of labor law, a certain amount for non-pecuniary damage.

When filing a claim, you must also attach to it:

a copy of the dismissal order;
salary certificate;
if available, provide a written refusal from the employer to make payments;
copy of the claim for the defendant.

For such a violation, the head may incur administrative liability and pay a fine. For legal entities the amount of the fine varies from 30 thousand rubles. up to 50 thousand rubles Individual entrepreneurs pay less - from 1000 to 5000 thousand.

According to the rules of the Tax Code, personal income tax is not withdrawn from the amount of severance pay. But there are some exceptions. Since 2012, taxation on benefits will be applied when the amount of assistance is equal to three times the average salary of the subordinate.

The tax is also withdrawn from the benefits of workers in the Far North and other equated areas, but only to the extent that it is more than six times the average monthly salary. The position of employees or the grounds for dismissal when deducting tax does not matter.

What is severance pay and who is entitled to it? The Labor Code establishes the cases of these mandatory payments to those employees with whom the employment contract is terminated or not continued. It should be noted that not every employee who leaves is entitled to severance pay. You need to carefully consider the settlements with the employee who quits, because underpaying him is a violation of the law, and overpaying too. In addition, the amount of the payment depends on the reason for which the employee was dismissed, whether there are any guilty actions on the part of the employee upon dismissal. It is also important to take into account the position of the employee, since managers and civil servants have special status in the calculation of their retirement benefits.

What is severance pay and who is entitled to it

Severance pay determined labor law, as compensation for termination of the employment contract with the employee. At the same time, the main reason for such termination, as a rule, is the initiative of the employer, as well as reasons for which none of the parties to the employment contract can be responsible. At the same time, an important nuance is the reason for terminating the employment contract. If this is a disciplinary offense of an employee, a violation by him labor discipline, committed theft, embezzlement or official forgery, then such a “specialist” is not paid severance pay in any case.

According to the law, on the day the employee is dismissed from work, he should be paid severance pay, as well as carry out all mutual settlements with him. In addition to severance pay, the employee must receive compensation for unused vacation, as well as the amount of wages for the time he actually worked. Benefits are calculated on the basis of legislative acts, an employment contract, a collective labor agreement, as well as the will of the employer itself.

Sometimes, the employer has the right to pay severance pay to an employee to whom they are not due at all, or are due, but in a smaller amount. The legislator does not prohibit the employer from establishing other compensation payments upon dismissal, directly in the text of the employment contract with the employee. That is, the basis for the payment of benefits can be not only the law, but also the agreement of the parties. Just do not forget that from an amount exceeding the legal minimum, the employer must pay tax deductions for the employee.

The amount of severance pay upon dismissal

The Labor Code establishes the amount of severance pay that is provided for in a specific situation related to the dismissal of an employee. This amount can be increased at the initiative of the employer, which should contain a condition in the collective labor agreement at the enterprise.

So, a severance pay in the amount of a monthly salary is provided for those employees who leave for the following reasons:

complete liquidation of the enterprise;
if the employee was laid off at the enterprise.

As you can see, both reasons are related to the initiative of the employer, in accordance with Art. 81 TK. In addition to the fact that this amount of severance pay is paid to the employee on the day of dismissal, he continues to keep monthly earnings at this enterprise for another two months. Unless, of course, he has not found a new job before that moment. Then you don't have to continue paying.

Severance pay in the amount of two weeks of the employee's salary is provided for those employees who leave:

in connection with the refusal of the employee to move to another position at the same enterprise, due to health reasons;
if the employee, due to his health condition, cannot perform work in this position, and there is no other vacancy suitable for the employee at the enterprise;
by military conscription;
when reinstating a previously illegally dismissed employee to this position;
if the employee refuses to transfer to another place (district, region, region) of work, if the employer changes the location;
with the complete loss of the employee's ability to work;
at significant change terms of the employment contract that the employee refuses to accept.

Other severance pay is also provided for senior positions and chief accountants. So, if the employment contract with the head of the enterprise was terminated at the initiative of the owner, he is paid monetary compensation, which is three times the amount average pay manager's work. Compensation is not paid upon dismissal of the head for guilty actions provided for by law.

Calculation of severance pay upon dismissal

As mentioned above, the Labor Code establishes the minimum severance pay that must be paid to an employee upon dismissal. However, the employer is not deprived of the right to increase this amount for certain categories of employees, which should be indicated in the employment contract, as well as in the collective one. It is important that severance pay is calculated correctly when an employee leaves.

A special settlement procedure is provided by law for the dismissal of civil servants. The severance pay upon dismissal of civil servants is calculated based on the monthly earnings of such an employee, and should be an amount equal to three monthly salaries of a civil servant. This applies to dismissal due to reduction, or in the event of liquidation of the body where the employee served. For judges and employees of the prosecutor's office, other amounts of severance pay are provided for dismissal for various reasons.

When calculating the severance pay, it should be noted that if its amount does not exceed three times the average salary of the employee, the severance pay is not subject to taxation. It is necessary to carry out the calculation according to a certain formula: the size of the average daily earnings of an employee should be multiplied by the number of days for which this severance pay is paid.

Based on this, it follows that the employer must pay the severance pay to the employee if he was reduced at the enterprise, as well as in the event of the termination of the company. Some employers go to tricks and fire an employee by agreement of the parties. This is because when dismissing an employee of his own free will, or by agreement between the employee and the enterprise, he does not need to pay severance pay. Knowing this, many employees defend their rights to an extra penny, and do not follow the lead of their employers. After all, they will not be entitled to compensation and protection from the state.

Severance pay and other payments upon dismissal

The employee has the right to quit on his own initiative. At the same time, he is guaranteed by law only payments for unused vacation and for the time actually worked. For those employees who are dismissed from the enterprise at the initiative of the employer, all the above payments are provided, including severance pay. Sometimes, by the terms of the employment contract, additional compensation payments may be assigned to the employee upon termination of the employment contract with him at the initiative of the enterprise.

In all other cases, except for severance pay, the employee has the right to receive his earnings for the time actually worked. And also, to receive compensation for all unused vacations at this enterprise.

When issuing an order to dismiss an employee, it should be indicated that he is entitled to severance pay in a certain amount. But this is an optional requirement, and is not mandatory. Indeed, even if the employer did not indicate the size of the severance pay in the order, he still must pay it to the employee.

The head has the right to severance pay upon dismissal, in connection with a change in the owner of the enterprise, or for other reasons that are beyond his control. Sometimes the contract with the manager may contain provisions that, if early termination contract at the initiative of the employee himself, he does not have the right to claim all types of compensation. And sometimes, he must also pay the company a penalty if his actions affected the well-being of the company.

The situation is different with the dismissal of employees of the prosecutor's office, the police, the civil service, and judges. There are specialized legal acts that provide not only the amount of the severance pay, but also an increase or decrease in this amount, depending on the reason for the dismissal of a civil servant.

What is severance pay and who is entitled to it? The Labor Code establishes the cases of these mandatory payments to those employees with whom the employment contract is terminated or not continued. It should be noted that not every employee who leaves is entitled to severance pay. You need to carefully consider the settlements with the employee who quits, because underpaying him is a violation of the law, and overpaying too. In addition, the amount of the payment depends on the reason for which the employee was dismissed, whether there are any guilty actions on the part of the employee upon dismissal. It is also important to take into account the position of the employee, since managers and civil servants have a special status when they receive payments upon dismissal.

What is severance pay and who is entitled to it

Severance pay is defined by labor legislation as compensation upon termination of an employment contract with an employee. At the same time, the main reason for such termination, as a rule, is the initiative of the employer, as well as reasons for which none of the parties to the employment contract can be responsible. At the same time, an important nuance is the reason for terminating the employment contract. If this is a disciplinary offense of an employee, a violation of labor discipline, a theft, embezzlement or official forgery, then such a “specialist” is not paid severance pay in any case.

The amount of severance pay upon dismissal

So, a severance pay in the amount of a monthly salary is provided for those employees who leave for the following reasons:

complete liquidation of the enterprise;
if the employee was laid off at the enterprise.

Severance pay in the amount of two weeks of the employee's salary is provided for those employees who leave:

in connection with the refusal of the employee to move to another position at the same enterprise, due to health reasons;
if the employee, due to his health condition, cannot perform work in this position, and there is no other vacancy suitable for the employee at the enterprise;
by military conscription;
when reinstating a previously illegally dismissed employee to this position;
if the employee refuses to transfer to another place (district, region, region) of work, if the employer changes the location;
with the complete loss of the employee's ability to work;
with a significant change in the terms of the employment contract, which the employee refuses to accept.

Other severance pay is also provided for senior positions and chief accountants. So, if the employment contract with the head of the enterprise was terminated at the initiative of the owner, he is paid monetary compensation, which is three times the average wage of the head. Compensation is not paid upon dismissal of the head for guilty actions provided for by law.

Calculation of severance pay upon dismissal

When calculating the severance pay, it should be noted that if its amount does not exceed three times the average salary of the employee, the severance pay is not subject to taxation. It is necessary to carry out the calculation according to a certain formula: the size of the average daily earnings of an employee should be multiplied by the number of days for which this severance pay is paid.

Severance pay and other payments upon dismissal

p> In all other cases, except for the severance pay, the employee has the right to receive his earnings for the time actually worked. And also, to receive compensation for all unused vacations at this enterprise.

The head has the right to severance pay upon dismissal, in connection with a change in the owner of the enterprise, or for other reasons that are beyond his control. Sometimes the contract with the manager may contain provisions stating that in case of early termination of the contract at the initiative of the employee himself, he does not have the right to claim all types of compensation. And sometimes, he must also pay the company a penalty if his actions affected the well-being of the company.

HR records management

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In connection with the recent events that have developed around economic situation in our country, many enterprises are forced to reduce their staff in order to withstand the economic crisis and not stop production.

Moreover, one of the most popular ways to dismiss your employees is the “by agreement of the parties” option.

But what is meant by this? What payments can you claim? Are they tax deductible?

What are the terms of the grant? How to get it done and what needs to be done?

Let's consider all these questions in more detail.

Legislative regulation of the issue

In itself, the process of dismissal of citizens from their official jobs in the current legislation is regulated by many regulations. To avoid the possibility of fooling yourself, you need to know the basics.

In particular, the issue of dismissal by agreement of the parties is regulated by such articles of the Labor Code of the Russian Federation:

In addition, it is necessary to remember about Tax Code of the Russian Federation, which regulates the issue of taxation of severance pay upon dismissal by agreement of the parties.

To whom and in what situations these payments are due

For today, severance pay is paid to absolutely all citizens of our country who officially carried out their labor activity, and regardless of the reasons for which the employment agreement should have been terminated. This nuance is detailed in Labor Code RF.

An identical situation exists with payment of benefits upon dismissal by agreement of the parties carried out directly by the employer. At the same time, the conditions for dismissal themselves can be varied.

If we talk about the situations themselves, then the dismissal may be due to the conservation of the enterprise, modernization or reduction in production capacity, which implies a reduction in staff.

Benefit amount

First of all, it must be remembered that in compensation payments by agreement of the parties may include:

wages that have not yet been paid to the employee for the last worked period;
bonuses and other payments that may be prescribed by a collective agreement.

Allowed the possibility inclusion in the allowance upon dismissal by agreement of the parties and other payments that do not appear in any normative act. This is possible solely at the discretion of the employer. In most cases, we can talk about “compensation”, since it is the employer who always initiates the dismissal in this way.

But at the same time it is necessary responsibly approach dismissal for layoffs in such situations if:

In these situations, you should not succumb to provocations and sign an agreement. This is due to the fact that the employer probably wants to reduce the amount of payments, since in the above cases the allowance will be at least 2 salaries. This possibility is clearly defined by the current Russian legislation.

In addition, if a dismissed employee decides to become, then he is paid a good amount as social support.

If we talk about the compensation itself, then this issue is regulated by Letter No. 03-03 of the Ministry of Finance of the Russian Federation.

According to this legislative act, if the collective agreement does not provide for compensation, then they can be indicated in the formed additional regulatory act. Moreover, the amount of such payment is not provided for at the legislative level, therefore the employer sets the amount.

In most cases, the amount of compensation is determined by the number of salaries. For example, upon dismissal by agreement of the parties, they can pay 3 official salaries or only 2.

The employer himself needs to pay attention to the fact that such payments must be recorded in the calculation-note in the form No. T-61. This is provided for by the Decree of the State Statistics Committee No. 1.

An employee who leaves by agreement of the parties needs to carefully read the signed document, since employers often use tricks to significantly reduce the amount of compensation payments.

For example, an employer can indicate compensation without a deduction for income for individuals - this will be quite legal from the legal point of view.

Taxation

Today, the legislation of the Russian Federation implies taxation on income for individuals in the amount of 13%.

This rate is fixed and applies to all residents Russian Federation. Moreover, taxation may be subject to severance pay, but only under certain conditions.

According to the current legislation, in particular Article 217 Tax Code RF, tax is not withdrawn with compensation payments that are in any way related to the dismissal of an employee. However, there are limits on amounts.

In particular, not withdrawn:

if the amount of payments by agreement of the parties does not exceed triple official salary(medium);
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).

In other situations, each employer is required to pay personal income tax, including other deductions during off-budget funds, even with compensation payments.

It must be remembered that this rule applies to all employees, regardless of their position and salary (according to the Decree of the Ministry of Finance No. 03-04).

Payment of insurance premiums

Questions about paying insurance premiums from severance pay upon dismissal by agreement of the parties, until recently, caused a lot of controversy and disagreement. Initially, consider the positions of funds in this matter.

Position #1. The current legislation states that insurance premiums should not be paid from those payments that are issued to the employee upon dismissal by agreement of the parties. In this case, compensation for unused vacation is an exception (according to Federal Law No. 212, Article 9, as well as Federal Law No. 125, Article 20.2). Due to the fact that payments upon dismissal by agreement of the parties are not regulated at the state level, insurance premiums must be accrued on it.

Position number 2. Only those payments that are remuneration for the performance of any work within the framework of the relationship of individuals with employers under civil law, labor and other agreements can be recognized as the object of taxation of insurance premiums (according to Article 1 federal law No. 212 and Article 20.1 of Federal Law No. 125).

According to the above, payment compensation payment due to dismissal does not belong to the category of labor relations and cannot be included in the base for calculating insurance premiums.

If to speak in simple words, then no insurance premiums.

Registration procedure

Severance payment process is as follows:

Formation of the document (the contract itself).
Notifying employees of the creation of such a document, as well as presenting them with an agreement for review.
Creation of the reporting document T-61.
Implementation of the payment of the allowance stipulated by the contract.

Each stage may include some nuances. At the same time, the key nuance falls on the stage of familiarization of employees.

The issue of familiarization is regulated by the current legislation. It must be remembered - it must be mandatory documentary confirmation that the employee has been made aware.

This could be:

the corresponding mark on the formed contract itself. In most cases, this is the usual signature of the employee;
a statement from an employee, which can become the main confirmation of familiarization (the application must necessarily indicate the basis for dismissal - “by agreement of the parties”).

After the agreement itself is drawn up by the management of the enterprise, and the employees are familiarized, the accounting department makes a calculation the severance pay itself, while generating a reporting document in the T-61 form.

AT form T-61 the following information is included:

Since this document can be filed in tax office to be validated, it must be compiled without any errors.

Payment terms

Payments can be made in several ways, namely:

on the day of the dismissal;
or at other times.

By “other time” is meant a payment within a period of up to 2 or more months. But at the same time, it is necessary to remember one nuance - this is considered legal only if such a period is prescribed in the dismissal agreement.

In the event that the payment period stipulated by the contract is violated by the employer, there are all legal grounds for registration by law enforcement agencies of an administrative offense.

The rules for paying and calculating severance pay upon dismissal are discussed in the following video tutorial: