Severance pay upon liquidation. Payments upon liquidation of an enterprise
Liquidation is the termination of the activities of an enterprise without transferring its rights and obligations to another organization. According to the norms of civil law, the decision to liquidate is made voluntarily or by court decision.
Procedure
A number of features exist in the procedure of joint-stock companies, public (non-profit) organizations and government institutions, but in general the liquidation procedure consists of next stages:
Upon receipt of a certificate from the Federal Tax Service on the exclusion of an organization from the Unified State Register of Legal Entities, its existence ends.
Features of employee dismissal
It is clear that if the enterprise is closed, there is no need for hired employees. Article 81 of the Labor Code of the Russian Federation establishes that upon liquidation, labor relations are terminated at the initiative of the employer(clause 1.part 1 of article 81).
This process is carried out step by step:
- Includes notification trade union and negotiations with it (at least 3 months before dismissal).
- You must be notified of your upcoming dismissal. employment service(according to the Law of the Russian Federation “On Employment” (1991)). The employer submits lists of employees to the employment service indicating specific professions, qualifications, and conditions of payment for their labor (no later than 2 months before future dismissal).
- Need to notify termination of employment contracts the workers themselves. This is done two months before the date of dismissal. All notices are served on in writing, against signature of the notified person. Employees who are in, on, or on a business trip are notified by registered mail. In this case, the two-month notice period for dismissal will be counted from the employee’s receipt of such a letter.
- Upon expiration of the notice period, the employer issues dismissal orders and introduces them to the workers against signature. If this cannot be done (for example, in case of refusal to sign), a corresponding inscription is placed on the order.
Based on the order, an entry about the dismissal is made in the employee’s personal card (in strict accordance with the Labor Code of the Russian Federation, indicating the article and its part), after which they hand over to the dismissed person a work book and work-related documents ( personal income tax certificates etc.) and make payments on the day of dismissal.
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To whom and under what conditions is severance pay paid?
In the event of liquidation, employees are required to pay all their dues. payments:
- wages for the last working month (including bonuses, allowances, etc.);
- compensation for all accumulated vacations;
- severance pay in the amount of average earnings (Article 178 of the Labor Code of the Russian Federation);
- payments provided local acts enterprise or the decision of the owners (if any).
The Labor Code establishes that upon dismissal due to the liquidation of an enterprise, those dismissed are guaranteed to maintain their average earnings for the second and third months of the period of new employment. To receive benefits for the 3rd month, a certificate from the employment service is required (you must contact it within 2 weeks from the date of dismissal).
The guarantees and compensation provided for in Article 178 of the Labor Code of the Russian Federation are due to all those dismissed from a liquidated organization (both pensioners and those on vacation or sick leave).
So compensation supposed to be issued:
If a woman goes on maternity leave after being dismissed due to liquidation, payments are assigned to her by the social security service. Regardless of the length of insurance, sick leave for pregnant women is paid in full from their salary. In addition, according to Decree of the President of the Russian Federation No. 1335 of November 5, 1992, pregnant women and those with children under 3 years of age who are dismissed due to liquidation are provided with additional social assistance: child care for a 3-year-old child is included in the length of service, payments unemployment from the federal budget.
When making settlements with employees dismissed due to the liquidation of an enterprise, it is important to strictly observe their rights and ensure all the guarantees provided for by law, since most often the courts side with the employee when considering disputes related to such dismissal.
Rules and nuances of calculating compensation
Compensation is calculated according to the norms of Art. 139 of the Labor Code of the Russian Federation, taking into account the Regulations on the specifics of the procedure for calculating average wages (approved in 2007).
No matter what mode the dismissed employee works under, the calculation period is taken to be 12 months before the month of dismissal. To calculate such earnings, the funds actually accrued to the employee and the time worked for these 12 months are taken into account. 
Determined using a number calendar days per month equal to 29.3. If the dismissed person works according to the summarized recording of working hours, the average hourly earnings are applied. Compensation is calculated by multiplying hourly or daily earnings by the number of hours of work (or number of days) in the month to be paid.
An important nuance - if an employer dismisses an employee (with his consent) before the notice period, he is obliged to accrue another compensation payment in the amount of average earnings attributable to the time remaining before the originally planned period (Article 180 of the Labor Code of the Russian Federation).
Example of calculating severance pay
To illustrate the calculation of compensation for dismissal due to liquidation of an enterprise, we can consider general case such a calculation.
On December 1, 2018, employee P.P. Ivanov resigns. The calculation period is taken from December 1, 2017 to November 30, 2018. According to the production calendar, this period includes 1971 working hours (183 working days) with a 40-hour working week.
Severance pay is payable for the month from December 1 to December 31, 2018 (23 working days, 183 hours). Let's assume that every month Ivanov P.P. received a salary of 18,000 rubles, then for 12 months he was accrued 216,000 rubles.
The severance pay will be 216,000/248x23=20,032.24 rubles.
Two months later, in February, Ivanov P.P., provided that he does not find a job, can come to receive a second average monthly salary (the second part of the compensation). In this case, the calculation period will be from December 1 to January 31, and earnings will be calculated minus benefits already received.
What payments are due and the procedure for calculating them is outlined in the following video:
Taxation of compensation payments
The Tax Code of the Russian Federation stipulates that for payments upon liquidation of an enterprise (severance pay, as well as average monthly earnings for the period (up to 3 months) new job, is not subject to income tax. This provision applies to all employees of the liquidated organization, regardless of their position.
In cases of payment of earnings for the fourth to sixth months of employment (which can be made, for example, to dismissed workers in the Far North), they are subject to personal income tax in the usual manner.
Liquidation of an enterprise is an undeniable reason for termination by the employer labor relations with employees, however, the legislation establishes a number of guarantees and compensations for those dismissed in order to protect and support them during the difficult period before new employment. The procedure for dismissal and payment of compensation has its own characteristics, which are important to follow in order to avoid additional expenses and litigation.
Regulated by federal law.
The process of closing any organization involves the dismissal of employees whose rights are protected by the Labor Code of the Russian Federation.
Payments to employees upon liquidation of an enterprise
Every employer is obliged to notify full-time employees in advance about the future associated with the liquidation of the company.
The legislation provides for a period for this procedure - 2 months before termination of the employment contract.
Each employee is given a notice, which they sign in the appropriate form.
After 2 months it is terminated, a corresponding entry is made in the work book and handed over to the employee.
The employer is obliged to issue him a certificate of form 2NDFL about the average monthly wages.
On the last day of work, the company management must make a full settlement with each employee (Article 140 of the Labor Code of the Russian Federation).
Upon liquidation, personnel must be paid:
- all arrears of wages;
- accrued bonuses;
- business trips;
- payments for early dissolution employment contract;
- maternity leave;
- sick leave (if the employee is on sick leave during dismissal, all payments under the temporary disability certificate will have to be made either by the new employer or by the Social Insurance Fund);
- severance pay;
- vacation pay and other payments that the employer is obliged to make in accordance with.
During liquidation, all payments to employees are made at the expense of the employer.
During the process of closing a company, the amount of wages and other payments to employees is included in the repayment reserve.
Payment of wages upon liquidation of an enterprise
Each employee of a company who is dismissed due to its liquidation must receive final pay on the last day of work.
The employer is obliged to pay him wages for each day worked. In this case, the amount of earnings should not be lower than the salary specified in the employment contract.
If during liquidation activities management violated the rights of full-time employees, they have legal right in court to obtain the required payments from the company.
They can also contact collective complaint to the inspectorate or write a statement to the prosecutor's office.
The inspectorate will consider the complaint within a month, after which a decision will be made to conduct an inspection of the organization.
If specialists identify shortcomings, management will be held administratively liable and will be given an order to eliminate all violations.
To file a complaint with the prosecutor's office, the law allows a month, during which an inspection of the company must be carried out.
To go to court, an employee of a liquidated company must file statement of claim, to which all documents relating to the controversial issue must be attached.
Compensation payments upon liquidation of an enterprise
Full-time employees of a company who are dismissed due to its liquidation have the right, in addition to wages and severance pay, to receive compensation, the amount of which is specified in the accounting policy.
For example, compensation for unused vacation, which can be received even by employees who have worked in the organization for less than 6 months. No compensation will be deducted from this type of payment. insurance premiums, income tax only.
Employees who combine work and study, or are registered as part-time employees (payments are made at their main place of employment) can also count on compensation.
If the company withheld alimony from the employee, then when calculating the compensation payment, income tax will be withheld from him, as well as the amount specified in the writ of execution.
Any compensation is paid during the period during which the dismissed employee is looking for a new job.
The Labor Code of the Russian Federation (Article 178) provides for cases in which dismissed employees may retain their wages for 3 months from the date of termination of the contract.
To do this, the employee must contact the local employment service within 2 weeks after dismissal upon liquidation of the company.
In this case, one condition must be met - the employee was not employed by this body during this time.
The employment service makes an appropriate decision, on the basis of which he will receive 2 months after dismissal in the amount of his average monthly earnings.
With this document former employee the company turns to the head of the liquidation commission, who acts as the head during all legal procedures.
Based on the decision of the employment service, he will receive payments required by law.
If the employee is unable to find a job within 2 months, the employer will have to make payments for the 3rd month. Subsequent payments will be made by the employment service.
Compensation payments to certain categories of citizens
For residents of the Far North, the Labor Code provides for much more “impressive” conditions.
The period for registering with the employment service has been increased to a month for them. In this case, the employer will be required to make payments for 3 months.
If the authority fails to employ a citizen within 3 months, the employer will have to provide him with compensation payments within 6 months from the date of termination of the employment contract.
If employees are fired during the liquidation of an organization, they are not entitled to any payments after termination of employment contracts, since by law they are not recognized as unemployed.
Some employers try by any means to evade the obligation to pay compensation to dismissed employees.
They offer them, by agreement of the parties, to terminate their employment contracts or to resign due to at will. If employees agree, they will automatically lose the right to compensation payments due upon liquidation.
Severance pay upon liquidation of an enterprise
In accordance with the provisions of Article 178 of the Labor Code of the Russian Federation, every employee has the right to severance pay upon liquidation of an enterprise.
Severance pay does not fall under the category of compensation payments or wages.
The employer is obliged to make such a payment upon liquidation of the enterprise on the day of termination of the employment contract.
If there was an agreement between the employee and the company employment contract lasting up to 2 months, upon dismissal due to liquidation, the employee cannot claim benefits.
If the contract with a seasonal employee is terminated, the amount of his severance pay will be equal to two weeks' earnings.
Severance pay is a type of monetary assistance from the employer, which is an addition to the basic salary.
Such payments can be made both at the expense of the liquidated company and from the budget.
If an employee quits due to the liquidation of the organization, then, in accordance with the regulations of the Labor Code, he must be paid severance pay in the amount of the average monthly salary.
In some cases, the amount of such payments may be reduced.
If alimony was withheld from the employee, the amount under the writ of execution can be deducted from the severance pay only in favor of his minor children.
Calculation of severance pay
To calculate severance pay, the employer must use the following analytical data:
- hours worked (actual);
- compensation for unused vacation (in monetary equivalent);
- average earnings for the 2 months following the date of termination of the employment contract.
Example. Company employee Ivanov I.I. worked for a full month. His salary, according to staffing table, is 15,000 rubles. The average monthly salary is 18,000 rubles.
Before being fired, this employee took time off annual leave, for which he was paid in full. In this case, the employer does not owe him any compensation.
Calculation of severance pay:
15,000 + 18,000 + 18,000 = 51,000 rubles.
Calculation of average monthly salary
The following payments are taken into account: material aid, bonuses, vacation pay, basic salary and other payments provided for accounting policy companies.
The actual time worked is determined (every working day is taken into account).
For the calculation, days of annual paid leave, days of temporary disability (sick leave), and days of vacation taken at one’s own expense are not taken into account.
The average monthly earnings for a specific period are calculated.
Example. Ivanov I.I. Over the course of the year, I received a salary in the amount of 450,000 rubles. In fact, he worked 235 days. Average daily earnings will be calculated as follows:
450,000 / 235 = 1,914.89 rubles.
In January Ivanov I.I. worked 15 days. Average monthly earnings will be calculated as follows:
1,914.89 x 15 = 28,723.35 rubles.
Payment of maternity benefits upon liquidation of an enterprise
When an enterprise is liquidated, maternity pay must be paid in full compliance with the regulations of the Labor Code of the Russian Federation, since this category of workers is protected at the legislative level.
When applying for maternity leave before the liquidation of the enterprise, problems with the calculation and payment of the corresponding benefits do not arise.
If a woman takes maternity leave within the first month after leaving a liquidated enterprise, the head of the liquidation commission will most likely refuse to accrue and pay her benefits.
In this case, she will have to contact the local Social Insurance Fund with a package of required documents, including:
- certificate of temporary incapacity for work (issued by the state medical institution where the woman is being observed during pregnancy);
- a statement written in your own hand;
- documents confirming work experience;
- certificate of receipt at your last place of work.
Specialists local authority The FSS will study the submitted documents. If there are no inaccuracies in the certificates, after 10 working days the woman will be assigned the benefit due by law.
She can receive regular payments in person, or she can transfer them to a card or bank account. She can also receive funds from the budget in the form of a postal order.
If a woman managed to take maternity leave before the liquidation of the organization in which she was officially employed, she has the right to all payments that the employer will make to the rest of the dismissed employees.
The maternity leaver will be paid benefits for a year after the liquidation of the company. To qualify for such payments, she must register with the local employment service.
After this, the maternity leaver will have to contact the social service at her place of residence, where she will submit:
- certificate of temporary incapacity for work;
- application of the established form;
- income certificate;
- extract from the work book;
- certificate issued by the employment service.
After all the documents are completed, the maternity benefit will be paid by the authorities social protection. This procedure is regulated by the Labor Code of the Russian Federation.
Termination of activities during liquidation of an organization is a force majeure event that affects all employees without exception. We will tell you about dismissal due to the liquidation of an enterprise and the payments due to employees in this case in our consultation.
Let's start with a warning
Liquidation of an organization is one of the grounds for terminating an employment contract at the initiative of the employer in accordance with the Labor Code of the Russian Federation (clause 4 of article 77, clause 1 of part 1 of article 81 of the Labor Code of the Russian Federation). The employer must notify each employee personally and against signature of the upcoming dismissal for this reason no later than 2 months before the dismissal (Part 2 of Article 180 of the Labor Code of the Russian Federation).
The employee can give written agreement terminate the employment contract before the expiration of 2 months. In this case, he will be entitled additional compensation in the amount of average earnings calculated for the period from the agreed date of dismissal until the expiration of the two-month warning period (Part 3 of Article 180 of the Labor Code of the Russian Federation).
We make payments
In addition to salary for time worked, as well as payment of compensation for unused vacations, upon dismissal in the event of liquidation, the employee is due severance pay. It is the average monthly salary (Part 1 of Article 178 of the Labor Code of the Russian Federation).
If the employee is unable to find a job after a month from the date of dismissal and documents his unemployment, he will be entitled to an additional average monthly salary for a period of no more than 2 months from the date of dismissal. In this case, from this amount of average earnings it will be necessary to subtract the severance pay that was already paid on the day of dismissal.
If, within two weeks after dismissal, the employee registered with the employment service and was not employed by it, the employee will be entitled to the average monthly earnings for the third month following the day of dismissal, based on the decision of the employment authority (Part 2 of Article 178 of the Labor Code of the Russian Federation) .
Severance pay: personal income tax and insurance contributions
The paid severance pay is not subject to personal income tax (clause 3 of article 217 of the Tax Code of the Russian Federation), insurance contributions to the Pension Fund, FFOMS, Social Insurance Fund (
When an enterprise is liquidated or declared bankrupt, payments must be made to dismissed employees.
Let's consider how dismissal is carried out, what payments are due and when accrued amounts should be transferred.
When liquidating an enterprise, the company must make all payments to the staff. Otherwise, you will have to explain yourself to the controlling structures.
But in order to issue all the due funds, you should know both the types of mandatory payments and the calculation rules.
Basic information
What do you need to know about liquidating an enterprise and making payments to staff?
Necessary Definitions
Liquidation of a company is the termination of its activities after an entry about the closure of the company is made in the Unified State Register of Legal Entities, termination of rights and obligations.
Payments to employees upon liquidation of an enterprise in 2019
The official will pay 300–500 rubles, and the organization will pay a fine of 3–5 thousand. Unions are notified 3 months before closure.
The mandatory participation of a trade union organization is stated in.
Employees must learn about their upcoming dismissal no later than 2 months in advance. must also be in writing, and the employee must sign about its receipt.
A prerequisite is that 2 copies of the notice must be drawn up - one will remain for the employee, the second - for the organization.
The employee has the right not to sign the notice. Then you need to draw up an act stating the date of notification.
Such a document is drawn up arbitrarily in the presence of several witnesses who certify it with their signatures. The witness may be a member of the liquidation commission or another employee of the enterprise.
If the company employs hired personnel, they must learn about the closure of the company 3 days before the procedure. Seasonal employees are notified one week prior to termination.
In the case where an employee decides to quit early (Article 180 of the Labor Code), the company’s management is obliged to do so.
Compensation should not be less average salary employee. If some employees are in or, they should also be notified of the closure of the enterprise.
To do this, send a registered letter. Fired pregnant employees must be employed by the employer. Directors are dismissed according to the same rules as other employees.
But there is one difference - the document should be recorded separately. Compensation transfers may include and.
After the decision to liquidate is made, a liquidation commission is formed. It is she who receives the authority to manage the organization, and she will also have to fire employees.
If an entry is not made in the Unified State Register of Legal Entities, employees can be reinstated in their jobs through the court.
An order that the employment contract with the employee is terminated must be issued 2 months after the notification is provided.
All employees are familiarized with the orders and signed. If a person cannot familiarize himself with the document due to various reasons, an appropriate mark is placed.
The order should be registered, adhering to the rules established internal documents enterprises. Forms T-8 and T-8a are used.
After this, the employer will fill out work books, referring to the relevant legislation. The book will be issued on the day the employee is fired. Only then are calculations made.
What are the employees of the company entitled to?
Upon liquidation of a legal entity, an employee can count on receiving:
- wages for hours worked;
- the amount of compensation for the fact that the contract was terminated early;
- compensation transfers for unused vacation, including additional (there are no restrictions on the number of vacations established by law);
- the amount of severance pay, the amount of which is not less than 1 average salary per month (for seasonal workers - for 14 days).
If a dismissed employee was unable to find a job within 2 months, he may receive another payment in the amount of 1 salary.
If a person quits before the end of the two-month period, the company pays wages for the time remaining until the date of liquidation.
Funds are transferred in cash or by bank transfer through a bank. In the presence of unused vacations the payment will be calculated based on the days that the employee is entitled to rest, but were not taken by the person.
The obligation to pay compensation is specified in . Use this formula:
If a person has worked for a company for at least six months, then all calculations are made according to general rules.
When calculating average earnings, all amounts provided for by the wage system are taken into account, regardless of the source.
In any mode, calculations are made based on accruals of earnings and time worked for the 12 months that preceded the month of dismissal. This can be considered the billing period.
Payments to bank employees upon liquidation are mandatory. If employees do not fulfill their obligations for reasons beyond their control, downtime occurs.
And if the employer cannot provide work during this period, he issues an order stating that the person is idle due to the fault of the bank, and guarantees the preservation of wages in the amount of 2/3 of the salary.
Cases of license revocation may cause downtime. The due amounts must be transferred every month on the day on which the salary is paid.
Liquidation of an enterprise is a procedure in which it is mandatory to carry out correct calculations with employees.
Otherwise, their rights will be violated.And for this you will have to answer to the tax authorities.
Therefore, it is worth studying what amounts and when should be paid to the company’s employees. This helpful information not only for the management of the organization, but also for the employee himself.
Within the framework of Russian legislation, the liquidation of an enterprise is understood as the complete cessation of the activities of a company or organization.
At the same time, the rights and obligations of this company are not transferred to another legal entity. That is, in fact, the enterprise ceases to exist.
A number of compensatory payments are provided for employees of a liquidated organization.
General provisions
According to the Labor Code, upon liquidation of a company workers who are left without jobs have the right to receive compensation. Legislation allows a person, after losing a job, to obtain a means of subsistence for a certain time.
It is assumed that an employee of a liquidated company must find a new place on his own or with the help of an employment center.
An organization can be liquidated either voluntarily or by decision of judicial authorities. Dismissal of employees is carried out at the initiative of the employer.
Dismissal process
The employer is obliged notify the employee of the upcoming dismissal in writing. The law sets a deadline of two months before dismissal.
This legislative position allows people to prepare for job loss and find a new place of employment in advance.
Article 180 Labor Code RF:
Employees are warned by the employer personally and against signature at least two months before dismissal about the upcoming dismissal due to the liquidation of the organization, reduction in the number or staff of the organization's employees.
If the employee is on vacation or sick leave, notice of the upcoming dismissal is sent by registered mail. In this case, the two-month period is calculated from the moment of receipt of the registered letter, and not from the moment of its dispatch.
That is, the employer must provide employees with advance notice on termination of labor relations due to liquidation of the organization against personal signature.
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Payment amount
Payments to employees upon liquidation of an organization are due in the amount of average monthly earnings.
It is worth understanding that the average monthly earnings and the salary that the employee received may differ. The procedure for calculating average monthly earnings differs from the procedure for calculating monthly wages.
Upon termination of an employment contract due to the liquidation of an organization (clause 1 of part one of Article 81 of this Code) or a reduction in the number or staff of the organization's employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid severance pay in the amount of average monthly earnings.
In some cases, the amount of payments may be reduced. For example, workers who are engaged in seasonal work, the amount of compensation is two weeks' average earnings.
All funds are paid to employees from the employer's funds., which, upon liquidation, puts a certain amount into the budget to pay off arrears in wage payments.
Payment period
Payments to employees upon liquidation of a company consist of two parts: severance pay and compensation.
Severance pay is paid on the day the employment relationship ends as final payment. Compensations are paid for the period of non-employment of a person - the period while the citizen is looking for a new job.
However The employer can pay funds only during strictly regulated periods. Thus, the law establishes a period of 2 months during which an employee of a liquidated company receives an average monthly salary.
In the second month after the end of the employment relationship, the employer is obliged to finally pay the company’s employees. In total, a person receives payments 3 times: severance pay on the day of dismissal, compensation after the first month after dismissal, compensation after the second month after dismissal.
Special conditions
Labor legislation provides for cases when the period for payment of compensation can be extended to the third, fourth, fifth and even sixth month from the date of dismissal.
If, after losing a job, a person is registered with the employment center within two weeks, the employment service may make a decision on the need to extend compensation from the employer for a third month. Such a decision is issued only if a suitable position has not been found for the person within two months.
If a man violates labor exchange accounting standards, then a decision to extend payments is not issued to him.
The benefit after liquidation does not affect the assignment of unemployment benefits.
Article 178 of the Labor Code of the Russian Federation:
In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after the dismissal the employee applied to this body and was not employed by it.
Provisions for the Far North
People fired due to the liquidation of an organization in the Far North have the right of the population for a month after losing their job. Labor legislation provides that compensation payments in the Far North are maintained for three months, not two.
If the employment center cannot employ a citizen for more than three months, then it has the right to make a decision to extend the period for payment of compensation from the employer to six months from the date of dismissal.
Calculations of benefits and compensation
Severance pay upon dismissal upon liquidation of a company consists of several amounts: for the time actually worked, monetary compensation for vacation not taken, the average salary for the next two months after dismissal.
Example of calculating severance pay
For example, a person actually worked a full month. His salary is 10,000 rubles, the citizen took full annual paid leave, no compensation is required.
For example, the average salary is 13,000 rubles. In this case, the severance pay is: 10,000 +13,000 + 13,000 = 36,000 rubles.
The average salary per month may differ from what the employee received monthly under the employment contract. At the same time, it can differ, both more and less. Salary and average salary per month - different concepts and amounts.
Calculation of average monthly salary
Regardless of the reason for calculating the average monthly salary, the calculation principle is the same. The basis is all amounts that the employer paid to the employee during one year: from January 1 to December 31.
Step by step calculation
First, all amounts that the employer paid to the employee are calculated. These include wages, bonuses, financial assistance, additional payments, and vacation pay.
After this, the calculation period is determined - the actual time worked for each month. Not taken into account vacation periods at your own expense (without pay), sick days, annual paid vacations.
The last step is the final calculation of average monthly earnings for a specific period.
For example, a person actually received 400,000 rubles from an employer in a year and worked 240 calendar days.
In this case, his average daily salary is 400,000/240=1666 rubles.
In January, a citizen worked for 20 days, the average monthly salary is 1666*20=33333 rubles.
Average monthly salary and liquidation
If a person quits due to the liquidation of an enterprise in March, then for compensation in April and May, the average monthly income for these months is taken into account, based on the fact that the employee had to work the months in full.
The accounting department of an enterprise is obliged to produce calculation for each employee until the end of the employment contract to ensure that payments are made on time.
Employer Responsibilities
An organization that is subject to liquidation is obliged to pay all employees in a timely manner. Dismissal is carried out for all employees at the same time, on the same date., regardless of whether citizens are at work or absent for a valid reason.
The employer is obliged to terminate the employment contract on his own initiative and make an entry in the work book with reference to Article 81 of the Labor Code (clause 1). In addition, the employee is issued a certificate of average monthly salary in Form 2-NDFL.
Employee rights
A person dismissed after the liquidation of an enterprise, with documents, has the right contact the employment center to register. In addition, if a citizen has not been employed within established by law term, then the central control center has the right to issue a decision on the extension of compensation payments.
The employee has the right to appeal this decision and work book to the liquidation commission to receive compensation. The employer has no right to refuse, since the rights of employees are enshrined in law.
Employer Tricks
Often, an employer facing liquidation offers employees to terminate their employment contract by agreement of the parties or at their own request. This gives the organization the opportunity to reduce costs, since the procedure for compensation for dismissal for other reasons differs from liquidation.
An employee has the right not to agree to the employer’s offer of dismissal by agreement or of his own free will.
Moreover, an employee who conscientiously performs his duties and does not have disciplinary sanctions and punishments for labor misconduct, can count on compensation and severance pay in full upon liquidation of the company. IN financially this is much more beneficial for employees than dismissal for other reasons.
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December 21, 2016, 20:27 March 3, 2019 13:50 