How long will it take for money to be paid upon dismissal? Legal consequences of delay. What is maternity leave

1. How often and within what time frames must wages be paid to employees?

2. How to determine the amount of advance payment due to employees.

3. In what order are they calculated and paid? insurance premiums and personal income tax wages and advance.

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly. At the same time, the stumbling block for many is paying advances to employees. Is it necessary to split the salary into an advance payment and a final payment if the amount is already small? Is an advance required? external part-timers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Frequency of salary payment

The Labor Code of the Russian Federation establishes the employer’s obligation to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Resolution of the USSR Council of Ministers dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month,” which is still in effect to the extent that does not contradict the Labor Code of the Russian Federation. Therefore, to make it easier to understand, in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is established at least every half month. At the same time, other payments to employees have their own deadlines:

vacation pay must be paid no later than 3 days before the start of the vacation;
Severance pay must be paid on the day the employee leaves.

Here's the payment sick leave is precisely tied to the payment of wages: benefits must be paid on the day closest to the assignment of benefits, established for the payment of wages. If such the nearest day is the day of payment of the advance, then the benefits must be paid along with it.

! Note: The requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers to fulfill in relation to all employees (Rostrud Letter No. 3528-6-1 dated November 30, 2009). That is advance must be paid, including:

if the employee is an external part-time worker;
if the employee voluntarily wrote an application for payment of wages once a month;
if local regulations employer, employment contracts, etc. Payment of wages is established once a month. This provision is void and cannot be enforced, as it violates the requirements of the Labor Code of the Russian Federation.
regardless of the amount of earnings and the accepted wage system.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation to pay wages to employees at least every half month, then in the event of an inspection by the labor inspectorate he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for officials – from 1,000 rubles. up to 5,000 rub.
for individual entrepreneurs - from 1,000 rubles. up to 5,000 rub.
for legal entities – from 30,000 rubles. up to 50,000 rub.

Deadlines for payment of wages

Currently, labor legislation does not contain specific terms for payment of wages, that is, the employer has the right to set them independently, enshrining them in the internal labor regulations, collective agreement, and employment contracts with employees (Article 136 of the Labor Code of the Russian Federation). The following must be taken into account:

The time interval between salary payments should not exceed half a month. In this case, payments do not necessarily have to be made on one calendar month(Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th day, then for the second - on the 30th (31st) of the current month, if for the first - on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can set the frequency of payment of wages more often than once every half month, for example, every week - this approach is acceptable since it does not worsen the situation of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

Deadlines for payment of wages must be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. A wording such as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half month may be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the gap between payments will exceed half a month.

If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! Note: The employer bears (including advance payments and other payments in favor of employees): financial, administrative, and in some cases even criminal.

Advance amount

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the worker’s tariff rate for the time worked. Despite the fact that in the said resolution we're talking about regarding workers' wages, a similar approach can be used for other workers.

The amount of the advance to be paid to the employee can be calculated in one of the following ways:

in proportion to the time worked;

in the form of a fixed amount, for example, calculated as a percentage of the salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee was on sick leave for most of the month, on leave without pay, etc. and was paid an advance, at the end of the month the accrued wages may not be enough to cover the advance payment. In this case, the employee has a situation, the retention of which is associated with certain difficulties for the employer.

Using the first option, paying an advance in proportion to the time actually worked, is more preferable, although more labor-intensive for the accountant. In this case, the amount of the advance is calculated based on the employee’s salary and the days he actually worked for the first half of the month (based on the time sheet), so the possibility of “transferring” the advance is practically excluded. Rostrud specialists in Letter No. 1557-6 dated 09/08/2006 also recommended that when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work).

! Note: The Labor Code obliges the employer for each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

O components wages due to him for the relevant period;
on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
about the amounts and grounds for deductions made;
about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Methods of payment of wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit part of wages (no more than 20%) from being paid in kind, for example, in finished products (Part 2 of Article 131 of the Labor Code of the Russian Federation). In this case, the specific method of payment of wages must be indicated in employment contract with an employee. Let us dwell in more detail on monetary forms of payment of wages.

Payment of wages in cash

Payment of wages to employees from the cash register is documented with the following documents:

payment (form T-53) or payroll (form T-49);
expense cash order (KO-2).

If the number of employees is small, then the payment of wages to each employee can be processed using a separate cash order. However, when big state it is more convenient to draw up a payroll (settlement and payment) statement for all employees and make one withdrawal slip for the entire amount paid according to the statement.

Transfer of wages to bank card

The conditions for paying wages in non-cash form must be specified in the collective agreement or employment contract with the employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and servicing of salary cards for employees. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! Note: It is possible to transfer wages in non-cash form only with the consent of the employee and only using the details specified in his application. In addition, the employer cannot “bind” its employees to a specific bank: labor legislation gives the employee the right at any time to change the bank to which his wages should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance contributions from wages

We found that employees must be paid at least twice a month. In this regard, many people have a question: is it necessary to calculate insurance premiums and personal income tax from the advance payment? Let's figure it out. According to the law, insurance premiums must be calculated based on the results of the month for which wages are calculated (clause 3 of article 15 Federal Law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income was accrued for work duties performed (clause 2 of Article 223 of the Tax Code of the Russian Federation). Thus, Neither insurance premiums nor personal income tax need to be charged on the advance payment.

The deadlines for payment of insurance contributions from wages are the same for all employers and do not depend on the date of payment of wages. Currently, contributions to extra-budgetary funds must be paid before the 15th day of the month following the month of salary calculation (clause 5 of Article 15 of Law No. 212-FZ). An exception is insurance contributions to the Federal Social Insurance Fund of the Russian Federation against accidents and occupational diseases - they must be paid on the day established for receiving funds from the bank to pay wages for the past month (clause 4 of Article 22 of Law No. 125-FZ).

Unlike insurance premiums, the deadline for paying personal income tax depends on the date and method of payment of wages:

Payroll accounting

In accounting, the calculation of wages, as well as personal income tax and insurance contributions, is reflected on the last day of the month worked. In this case, the following entries are made:

date	Account debit	Account credit
Date set for payment of wages for the first half of the month	70	50(51)	Salaries for the first half of the month were paid from the cash register (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Salary accrued
Last day of the month	70	68	Personal income tax withheld from wages
Last day of the month	20(23, 26, 44)	69	Insurance premiums calculated from wages
Date set for payment of wages for the second half of the month (final payment)	70	50(51)	Salaries paid from the cash register (transferred to employee cards)
The last day of the deadline established for the payment of wages according to the statement from the cash register	70	76	Amount of uncollected salary deposited
The next day after the end of the period established for payment of wages according to the statement from the cash register	51	50	The deposited salary amount is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for wages not received on time	76	50	Deposited wages issued

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Normative base

Labor Code of the Russian Federation
Code of Administrative Offenses of the Russian Federation
Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application”
Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
Letter of Rostrud dated November 30, 2009 No. 3528-6-1
Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

Find out how to read the official texts of these documents in the section

♦ Category: , .

In the event that a company or institution is terminated, it is necessary to calculate the earnings for the resigning person. Today, many people are interested in how long they should calculate when leaving a job. It can be noted that in this case, salary calculations are required for those days in the month that he worked before leaving office, as well as compensatory contributions for the vacation that he took. Based on the grounds for dismissal, a person is entitled to various compensation payments or. At the same time, the average monthly salary can be saved.

Termination of Labor Relations - from the moment of the signed order

The basis for filing a dismissal is considered to be an Order in accordance with which the employment agreement is terminated. Such a document is also the basis according to which everything that is legally due to an employee must be calculated. The issuance of such an order is carried out in a specific form for maintaining personnel documents approved by the State Statistics Committee (the so-called T - 8 a).

When an employee resigns, all payments are finally calculated within a strictly specific time frame. They are defined by Article 140 of the Labor Code and must be fulfilled no later than the day the employee is fired. This is always the last day when a person is present at work.

Although there are some exceptions: in particular, when the employee, in fact, did not show up for work. Although, according to the law, his position was retained. If the employee did not work on the last day, payments must be made no later than next day immediately after a person makes demands to be fully paid off.

Sometimes it happens that a person is not officially present at his place on the day of dismissal and cannot collect the payment. In this case, he can come for it when it is convenient for him and receive the funds no later than on the day that follows the application. If management and an employee of a company or departmental institution do not come to a common opinion regarding the amount to be paid in the event of dismissal, then the employee can file a complaint directly with labor inspection and file a corresponding claim in court.

If an employee who was dismissed at the initiative of the employer went on sick leave or vacation before terminating the employment agreement, then all necessary compensation is transferred to his account after the end of the vacation period or term.

Severance pay

After dismissal is accrued severance pay

In accordance with the law, in the event of termination labor Relations, the person is paid severance pay. Its calculation is carried out in the amount of the average monthly. Additionally, the average monthly salary is maintained for the duration of his subsequent employment.

As a rule, the terms of such payments are no more than 2 months from the moment the employee was dismissed. Their payment occurs in the following cases:

reduction in the number of enterprise specialists;
due to the liquidation of an organization or enterprise.

It is worth considering that the issuance of severance pay for the first month must be carried out to the dismissed employee, regardless of his subsequent employment. Payment of the average salary in the 2nd month is made to the employee only when he has not been hired by the new management.

It turns out that in order for the ex to be paid the average monthly salary for the duration of his employment for the 2nd month, he must prove that he is still not working. In particular, he can present his own work record book. It should not be written there that he got another job.

There are also specific circumstances in which average salary employees are retained for the 3rd month. This is possible if the Citizens Employment Service decides so. Moreover, the employee is obliged to register there no later than the 2-week dismissal period.

In the event that the labor exchange does not find a job within a three-month period, the person will be retained average earnings. In this case, in order to receive the average monthly salary, the employee must present a work record book, and at the same time a certificate from the Employment Service directly to the management of the organization where he worked.

In addition, there is the possibility of receiving severance pay in the amount of two weeks' average earnings. This happens if the employment contract is terminated due to the fact that:

the person does not agree with the transfer to another job;
the employee is called;
the person does not agree that he has been transferred to work in another area;
the employee is found to be completely incapable of work activity according to the doctors' opinion;
the employee does not want to continue working due to the fact that the conditions specified in the employment agreement have changed.

How is salary calculated during dismissal?

Registration in the Labor Department is required!

If a person resigns, the employer is obliged to issue him the following documentation on the last day:

certificate (2 – personal income tax);
a certificate of salary so that benefits can be calculated.

In addition, if an employee makes a written application, he is required to be given duplicate documents that are related to the work: duplicate orders stating that he was hired or fired, moved to a specific location or another; certificates of earnings, insurance premiums that are accrued and actually paid, and so on.

You can cite specific example, in what period the resigning employee should be calculated. Let's say he was fired on November 19, 2015 due to the fact that he was called up for military service. Based on this, the final salary is calculated.

First, you need to calculate your salary for less than a full month. The monthly salary is 25 thousand rubles.
November salary = monthly salary / number of shifts during work x number of shifts worked.
November salary = 25 thousand rubles. / 20 x 13 = 16,250 rub.
On the day of dismissal, the employee had 2 weeks of vacation, which he did not use, and therefore he is entitled to compensation.
Compensation = Salary for 12 months / (12 * 29.43) * number of vacation days.
Compensation = 25 thousand rubles. / 29.43 x 14 = 11,945 rubles.
Since the employee is called up for service, he is entitled to 2 weeks of severance pay, which is prescribed in the Labor Code.
Severance pay = average daily annual salary x 10 shifts of work. = 853x10 = 8532 rubles.

It is worth considering that severance pay is not subject to personal income tax.

Finally, the entire amount is calculated as follows = Salary + Vacation compensation + Severance pay - (Salary + Vacation compensation) x 13 percent. As a result, on the day of dismissal, the employee will receive a payment in the amount of 35,450 rubles.

Calculation of a deceased employee and payments in an increased amount

If the employer has not paid the employee who resigned by the day of death, then he must transfer the necessary funds:

employee;
dependents of the employee whom he supported before he died.

The money that is due to the deceased employee is issued after documentation has been verified that confirms the rights of the recipients. The enterprise or department transfers all necessary compensation contributions within seven days from the moment the title papers are received.

Persons who are authorized by the employer to pay the employee after dismissal should be aware that amounts transferred to the account of the dismissed employee are not subject to personal income tax and deductions for social insurance contributions. This rule applies to any payments if their size is no more than 3 average monthly salaries of a citizen.

There is also a category of payments made in an increased amount. Here, persons to whom they are obliged to transfer funds after , can receive amounts larger size three earnings, if this was established by the employment contract.

Authorized persons issuing the calculation carry out all the necessary calculations in advance. Accounting specialists calculate the average monthly salary of a dismissed employee. All funds paid to the employee must fully comply with the officially approved tariff payment parameters. They are established taking into account the severity of the work performed by the employee and depending on the qualification level. An increased amount of payment is made for the following groups of persons:

workers employed in hazardous and hazardous industries;
employees working in special climatic zones;
persons working overtime;
persons working on and off days, as well as at night.

How calculations are carried out upon dismissal can be found in the video:

Any officially employed citizen has the right to leave. In this case, before legal rest, the authorized employee is obliged to pay the employee vacation pay. Let us examine in more detail when vacation pay is paid, how to calculate the amount of payments and other nuances related to the employee’s rest.

What is vacation

Vacation, according to legal norms, is considered to be temporary release from work for a certain period of time. A citizen has the right to use this time for rest, solving personal problems and other issues. During the vacation, the employee retains workplace and position.

Legislatively, there are several types of leave:

Annual. Mandatory paid vacation.
Going on maternity leave. Provided during the last stages of pregnancy, after childbirth and during child care.
Student. Possible to take when passing exams, defense theses, obtaining higher qualifications, etc.
Temporary disability. Provided during illness.

Let's talk in more detail about annual leave and when vacation pay should be paid.

Order

In order to find out what the system for calculating funds for vacation is, and especially when vacation pay is paid under the Labor Code, you need to pay attention to the procedure for providing such vacation.

Many people know that a full-fledged vacation, which will be paid for by the organization, can be taken no earlier than after six months of continuous work in this company.

Paid leave can be granted before the end of six months of work only in the following cases:

a woman before or immediately after maternity leave;
an employee who is under 18 years of age;
an employee who adopted a child under 3 months;
other situations provided for by law.

After the first year of work, the employee has the right to take leave at any time, according to the priority established by the company.

Annual leave must be entered into a special schedule and agreed upon with the employee himself. In addition, the employee has the right to reschedule rest and divide it into parts. These actions must be coordinated and not infringe on the rights of other employees.

What the law says

Labor law of the Russian Federation regulates the duration of paid leave. It is 28 days. Extended annual leave can be granted in those cases specified in the Labor Code of the Russian Federation.

The payment of vacation pay is also established by law. Payment will depend on the billing period, average salary, and the employee’s income for the billing period. The billing period is usually considered to be the entire period of time that a citizen worked before the vacation.

The amount of vacation pay is calculated by a certain method, which is established in the accounting department. In this case, all norms of labor law and legislation in general should be taken into account.

What amounts should be included in the calculation?

When calculating average earnings for a working year, it includes those payments that are approved by the organization. Such payments include:

salary at the approved rate;
compensation for overtime work;
premium;
other payments for labor performance.

But there are payments that can be issued along with the salary, but will not be taken into account when calculating vacation pay. This:

travel payment;
compensation for food and the use of personal transport;
sick leave;
other non-labor or social benefits.

Calculation

The payment of vacation pay directly depends on whether the employee has worked the pay period. For those employees who worked 12 months before the vacation in full, the formula for calculating vacation pay will look like this:

Average daily earnings = payments for the billing period/12 months/29.3, where

29.3 is the average number of days per month in a year.

In the case when the billing period has been partially worked out, the following formula for calculation is applied:

Average daily earnings = payments for the billing period/(29.3*number of full months worked + number of days worked in an incomplete month).

Average number of days worked in an incomplete month = 29.3/total number of days in an incomplete month * number of days in the time worked in a particular month.

This calculation is acceptable in those months when the employee had excluded periods. This:

vacation;
business trip;
time of incapacity;
other intervals.

Once the average earnings have been calculated, the amount of vacation pay can be calculated. This can be done using the following formula:

Vacation pay = average earnings * number of vacation days.

The authorized person involved in the calculation of vacation pay must comply with the procedure and timing of payment of vacation pay.

When is it paid?

Every employee who is authorized to calculate and accrue funds is required to know when vacation pay is paid? The legislation has established a certain period for this - three days before the start of the holiday.

But this issue also has its own nuances. For example, what to do if the accrual date falls on a weekend and the accounting department is closed. In this situation, the money must be transferred on the last working day before the weekend. The same applies to holidays. According to the law, none of the holidays, especially long ones, can interfere with the payment of vacation pay.

Therefore, if vacation starts on Monday, when are vacation pay paid? Funds can be transferred on Friday. In addition, tax is also charged on vacation pay. This fact should not be forgotten when calculating funds.

Another fact that cannot but concern employees is whether vacation pay is paid along with their salary or not? The law does not provide for such a rule. Not a single legislative act speaks of this as an obligation, which means that the employer should not pay both wages and vacation pay at the same time. The employee must receive vacation pay three days before the rest, and the salary must be accrued on time.

Documentation

So we found out when vacation pay is paid. Next, we will consider what documents are involved in granting leave. The main package of documents consists of:

Entering information about the rest period into the vacation schedule.
Employee application for annual leave.
Notifying the employee about the upcoming vacation.
Organizational order to provide paid leave.
Payment of vacation pay (how many days before the vacation was discussed earlier).
Entering information about vacation into a personal card.
Displaying the vacation period in the working time sheet.

Late payment

It is officially established when vacation pay is paid according to the labor code - no later than three days before the start of the vacation. Does the employer have the right to violate this deadline?

An important function of any manager is the non-violation of employee rights. This also includes timely payment of all due funds. Consequently, the Labor Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and other legislative acts establish various measures of liability for failure to fulfill the direct obligations of the head of the organization. This also includes late payment of vacation pay.

Legal rest and vacation pay are a serious matter. Every leader must take this responsibility seriously. Today, the law clearly regulates fines for late payment of money for vacation: according to the rate of the Central Bank of the Russian Federation, this is 1/300. It does not matter at all for what reasons the employer delayed payments.

Responsibility

According to labor law, the last day of payment of vacation pay cannot exceed 3 days before the employee goes on vacation.

If the employer violates the established deadlines, then for a single violation:

the organization may be fined from 30,000 to 50,000 rubles;
entrepreneur - from 1,000 to 5,000 rubles.

In case of repeated violation:

the organization must pay from 50,000 to 70,000 rubles;
entrepreneur from 10,000 to 20,000 rub.

Many people believe that the fine is not large enough. The employer must feel responsible for what he has done, and such fines do not give him such an opportunity.

Employee actions

What should an employee do if due payments they never came to him? There are several options:

Transfer the required rest to another time (some companies practice similar pressure on employees) when the organization’s financial situation has stabilized.
File a complaint with the labor inspectorate or the prosecutor's office. This method is effective because the employer will immediately find the required amount, but it can hardly be called optimal. Such complaints can worsen the reputation of the employee himself and the prestige of the organization in which he works. Moreover, due to a complaint to these authorities career will be closed to the employee (this is illegal, but practiced).

Actions upon dismissal

If an employee is fired, when is vacation pay paid? IN in this case, it would be correct to say that the employer does not pay the vacation pay itself, but compensation for unused vacation. Such compensation is paid along with the rest of the funds at the time of employee settlement.

An employee can write an application to be granted non-vacation leave with subsequent dismissal. In other words, an employee can first rest and then quit. The last day of vacation will be considered the day of dismissal. The exception is the dismissal of an employee for his guilty actions.

If the employee was employed under fixed-term contract, he may also demand leave followed by dismissal. Moreover, the vacation period may extend beyond the expiration date of the contract, either partially or completely. In this case, the last day of vacation will be considered the day of dismissal.

In the event that an employee resigns due to at will, and he is entitled to leave followed by dismissal, the resignation letter can be withdrawn until the day of termination of the contract. An exception is the invitation in writing of another employee to replace the resigning employee.

Guarantees

During vacation, the employee is provided with certain guarantees. While he is resting, the following are saved for him:

workplace;
job title;
average earnings.

In addition, in addition to the standard annual paid leave, an employee can count on additional rest. Similar holidays are provided:

Employees who are engaged in production with hazardous or hazardous conditions. It is legally established that the duration of rest cannot exceed a week. But exact time additional rest may be specified in the employment contract. If the total duration exceeds the minimum established period, the employee can take monetary compensation for the period that exceeds the period of additional rest.
Employees with a special nature of work. The list of such employees who are entitled to additional leave, as well as the temporary period of such rest, is compiled by the Government of the Russian Federation.
Employees who have irregular working hours. Additional leave in this case is determined by the collective agreement and the internal regulations of the organization. Its duration cannot be less than three days. Additional leaves for employees with irregular working hours can be provided in federal government agencies by regulations of the government of the Russian Federation, in government agencies of a constituent entity of the Russian Federation by regulations of state authorities of a constituent entity of the Russian Federation, in municipal institutions regulatory legal acts of local government bodies.

The labor relationship between the organization and the specialist can be terminated at the initiative of either party. Breaking a contract means additional responsibilities for the employer and employee. The first must make a payment after dismissal, the terms of which are strictly regulated by the Labor Code of the Russian Federation, make an entry in the work book, prepare and issue personnel documentation. The second one should complete the work started earlier, fill out the bypass, and obtain the papers required by law.

Violation of the terms of payment of funds due to a specialist is fraught for the organization or individual entrepreneur with problems with the labor inspectorate and the accrual of monetary penalties.

The timing of the issuance of funds due to the employee is regulated by Art. 140 Labor Code of the Russian Federation. Legislative “deadlines” do not depend on the reason for dismissal and the party on whose initiative the relationship is broken.

The employee has the right to receive the following transfers:

wages for the period worked;
compensation for missed vacation;
benefits (provided for certain categories of persons, for example, those leaving a company due to layoffs).

The deadline for paying settlement pay upon dismissal is the last time a specialist goes to work, when he receives a work book with a record. The law does not limit the employer in choosing the method of disbursing funds. He can give them in cash if the company has a cash register, or transfer them to the specialist’s bank card by bank transfer. The main thing is to meet the deadline established by the Labor Code of the Russian Federation.

When are payment deadlines postponed?

The timing of payment of an employee's payment upon dismissal is shifted if:

the person did not actually work, his position was simply retained;
was on sick leave at the time of termination of the contract;
went on vacation;
was absent from service for other valid reasons.

The listed situations are possible if a specialist leaves the organization on his own initiative. Dismissal at the request of the employer is not allowed for employees on vacation or sick leave.

Payment on the day of dismissal is not possible due to the physical absence of the specialist. Art. 140 of the Labor Code of the Russian Federation obliges the employer to pay the person due funds no later than the next date after receiving the request from him. The law does not specify how a citizen needs to formulate his desire: verbally or in writing.

In the above situations, on the day of dismissal, the employing company does not lose the obligation to issue an order to terminate the relationship with the employee and make an entry in the work book. To an absent specialist by registered mail a notification is sent about the need to appear for documents.

The timing of calculations upon dismissal is the responsibility of the employer. If he does not send a notification to the specialist, he will have nothing to respond to the claims of the labor inspectorate, where the employee can apply. In the absence of evidence, there is a risk of paying, in addition to settlement payments, compensation for their delay.

Common mistakes made by employers

Practice shows that many employers tend to misinterpret the provisions of the Labor Code of the Russian Federation, which leads to the emergence of conflict situations with the staff.

If an employee goes on vacation with subsequent dismissal, the order to terminate the employment relationship is issued on the last working date, i.e. on the day the paid vacation ends.

The deadline for issuing a payment upon dismissal is the last day of the specialist’s actual presence in the company. Any funds due, including vacation pay, are issued before leaving for vacation.

Some employers mistakenly believe that a person fired on a guilty basis may not be paid on time. Such an attempt to “revenge” is a violation of the current legislation, which does not differentiate the timing of the issuance of funds depending on the reasons for the parties’ forgiveness. If a person subsequently goes to the labor inspectorate or court, the employer will answer in rubles for illegal actions.

When a commercial structure is liquidated, staff are reduced. The calculation period for the dismissal of an employee is the date of his separation from the company, and not the date of termination of the existence of the legal entity. In case of bankruptcy, employees are recognized as the first priority recipients of funds. To wages, compensation unused vacation severance pay in the amount of two months' salary is added.

Responsibility of the hiring company for failure to meet deadlines

For each day of delay in transferring settlement accounts, the company is obliged to pay interest compensation to the employee. Their size is calculated as the amount of unpaid debt multiplied by three hundredth of the key rate.

The payment of compensation is determined by representatives of the labor inspectorate. Their responsibility is to determine the interest and control the transfer. If the employer refuses to fulfill its obligations, the employee has the right to file a claim in court.

If the payment deadline for dismissal at will or for any other reason is violated, the company will be held administratively liable. Guilty officials are subject to a fine of 5-50 minimum wages. Entity will be obliged to pay to the treasury an amount of up to 300 minimum wages.

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Article 140 of the Labor Code of the Russian Federation establishes the calculation period for the dismissal of an employee. The employer must issue a full payment to the employee for all payments due to him on the day of his dismissal. Accordingly, if the employee was at the workplace on the day of dismissal, this day is considered his last working day. Thus, it is implied that the employer cannot, at his own discretion, postpone the time of settlement with the employee to another date.

Payment upon dismissal

The legislator does not establish special deadlines for settlements when dismissing an employee, depending on the reason and wording of his dismissal. A full settlement is made with him. These payments include:

compensation for all vacations that the employee did not take during the entire period of work at this enterprise (including main and additional);
employee's salary for time worked;
in the case provided by law, the employee may be paid severance pay, as well as other types of compensation payments provided by law for certain categories of employees, or by decision of the owner.

All payments must be correctly calculated and issued to the employee on the day of his dismissal, along with the work book. If the company does not accept a form of cash payment, and all types of payments are made to a bank card or to the employee’s bank account, all transfers must be made to the employee on the day of his dismissal from the company.

If an employee leaves the company while on sick leave, or on vacation, or is absent from the workplace for a valid reason on the day of his dismissal, the employer can make all payments due to him no later than the next day from the moment the employee declares this. This situation is possible when dismissal occurs at the request of the employee. After all, it is known that it is impossible to dismiss an employee at the initiative of the enterprise when he is on vacation or during his illness.

But again, in the case where the employee wishes to resign, and the date of his dismissal coincides with his being on sick leave, despite this, the employer must issue an order to dismiss this employee. The same number is used to make an entry in the work book about the employee’s dismissal. If an employee is on sick leave, then, accordingly, he cannot pick up his work book. At the written request of the employer, it is possible to give permission to the enterprise to send the work book to the employee by mail. Or, the employee can pick it up when he recovers and can personally come to the enterprise.

But the company is obliged to send a notice to an employee who is sick that an order has been issued to dismiss him, about the need to pick up his work record, and receive paychecks. This is important because it is the employer who is responsible for the untimely issuance of settlement funds and work book. Moreover, for a delay in making payments to a resigning employee, the enterprise or entrepreneur will have to pay a kind of interest to the employee, which, by its legal nature, is a penalty for the delay in making payments.

If the deadline for payment of compensation upon dismissal is violated

Failure to meet the deadline for issuing pay to an employee on the day of dismissal is quite common. However, this is not always a violation of the law. The Labor Service, in its clarification, calls on employers, regardless of the reason for the dismissal of employees, to make timely payments to them. Even if the employee is fired for absenteeism, or other guilty actions that led to the employee’s dismissal. And adhere to the standards prescribed in the Labor Code.

For violation of labor legislation, the employer bears double responsibility - administrative and financial to the employee. So, the employer bears the responsibility provided for by law if there is guilt on his part for late payments. For example, an employee resigns, but wishes to use his vacation before resigning. The day of dismissal should be indicated in the order and in the labor report, not the last day of actual work, but, as practitioners believe, the last day of vacation. But, all settlements with the employee must occur before his dismissal, that is, before his vacation.

Another common mistake of employers is to believe that an employee who leaves the company for his guilty actions, at the initiative of the employer, is not due any payments, or they can be detained arbitrarily. Do not forget that even in the event of dismissal of an employee who has violated labor discipline, there are legally established payments that the employee must receive. And payments to the employee must be made in a timely manner. If such an employee goes to court, all responsibility will fall on the shoulders of the enterprise.

When an enterprise is liquidated and an employee resigns at the initiative of the employer, all settlements with him must be made on the day of his dismissal, and not on the day of liquidation of the enterprise. If an enterprise is liquidated through bankruptcy proceedings, then one of the first to receive payments are the employees with whom the enterprise has not made final payments for wages and other mandatory payments. Such calculations are considered:

compensation (for vacation that was not used, for material or moral damage, for injury in the workplace, and other harm to health caused by the fault of the enterprise);
wage;
severance pay.

These severance payments are mandatory and there is no legal reason not to pay them.

Employer's liability

In addition to the interest provided Labor Code, which the employer must pay for late payment of wages, if there is a delay in settlement with the employee, the employer bears administrative responsibility. Such responsibility is established by administrative norms of legislation.

In particular, in case of violation of labor legislation, the employer is subject to administrative liability in the amount of 5 to 50 minimum sizes wages established by the Government for the billing period. The law establishes this level of liability for guilty officials who did not pay the employee on time. The company can be fined in the amount of 300 minimum wages.