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How is severance pay calculated and in what cases is it paid upon dismissal? Is severance pay due upon dismissal of one's own free will? Severance pay upon dismissal of one's own free will calculation

Among the different types of benefits, there is the so-called severance pay upon dismissal. This cash equivalent is not paid to everyone who decides to quit, but only to those who are forced to do so due to current circumstances.

Severance pay

Article 178 of the Labor Code of the Russian Federation informs in what cases, upon termination of work, an employee is entitled to monetary compensation. Severance pay upon dismissal is a sum of money to the person receiving the payment, assigned in accordance with the requirements of the law in the amount of average monthly earnings or earnings for 2 weeks. Benefits in large amounts are assigned in certain cases regulated by the code (Article 181 of the Labor Code of the Russian Federation).

The manager also has the right to issue a local order within his organization to pay the resigning person financial support.

In what cases is severance pay paid?

Payment of severance pay upon dismissal is assigned if the employment contract is canceled for the following reasons:

liquidation of the organization;
reduction in the number or staff of the enterprise;
conscription for military or alternative service;
reinstatement by the court of the employee who previously held it;
refusal of another position (for example, upon the onset of disability);
employee’s reluctance to move to another locality;
drawing up an employment contract with errors made by the employer;
change of contract;
dismissal of the company director by order of the founders;
change of owner and termination of the contract with the manager and other leading specialists.

In case of liquidation of an organization, reduction of number and staff (does not apply to temporary workers), the benefit is assigned in the amount average monthly earnings. The average monthly salary is also paid to those hired under an employment contract drawn up with violations due to the fault of management. Moreover, these conditions do not allow you to move to another job within the same enterprise or continue to work.

In all other cases, two weeks' severance pay is paid upon dismissal.

Cases when a dismissed person loses benefits:

the worker violated the work schedule (drunkenness, etc.);
the reduction procedure coincided with the probationary period;
dismissal at one's own request or by agreement of the parties;
the employment contract was concluded for 1-2 months.

Upon dismissal for any of the above reasons, he receives all other payments required by law, including wages, vacation pay (if the vacation was not used), etc. Payment occurs the next day after the application.

What does the benefit amount depend on and how is it calculated?

The amount of severance pay upon dismissal depends on the average earnings for the pay period. The calculation period in this case is the year preceding the dismissal.

The amount of compensation is calculated according to the formula:

Compensation = average salary x work shifts during the pay period (month).

The accrual of severance pay upon dismissal is consistent with the accepted rules:

compensation is accrued only for working days of the period for which it is issued (30 or 14 days);
sick leave, vacation pay, benefits, etc. cannot be included in your total annual earnings;
The rules for calculating the amount of benefits do not depend on the type of remuneration;
the calculation period includes the month of dismissal when the date of dismissal coincides with the last working day of the month; if the dismissal does not occur on the final day of the month, it does not fall into the billing period.

The subsidy is issued on the day of dismissal according to a written order (order) of the manager, issued earlier to justify the reason for dismissal from work.

No additional order is required.

If the day of dismissal is a working day, the settlement, along with severance pay, is paid on the next day. If the employee did not work on the day of dismissal, the payroll must be received no later than the day following the day the employee submitted a demand for payment of money (Article 140 of the Labor Code of the Russian Federation).

Payment of severance pay upon liquidation or layoff

Labor Code art. 178 secured the right of those dismissed to liquidate or reduce their average monthly earnings during the period of searching for a new position. How this happens in practice.

A person dismissed due to layoff (liquidation) may not immediately find a suitable position, so he is entitled to financial support while looking for a job, but no more than two months from the date of dismissal.

The video below will tell you about the payment of benefits upon dismissal due to staff reduction:

If the employee is not employed after a month, he brings the previous employer an application and work record book (copy) as proof of lack of work. These documents are enough to receive a second (he received the first on the day of dismissal) payment in the amount of the average monthly salary.

It is also paid after the second month after dismissal if a job is not found. If employment occurs before the end of the second or subsequent months after dismissal, the amount is adjusted in proportion to the days of unemployment of the paid month.

This is done on the basis of an application and a copy of the entry from the work book made by the new employer. It is not necessary to receive payment immediately after moving to a new place. The right is retained for the redundant person for a year.

If the employee has not found a job 3 months after dismissal, he also provides a written statement, a copy of the work book without a record of employment and a certificate from where the dismissed person should have registered as unemployed in the first 2 weeks after dismissal. If he does not do this, there will be no payment for the third month.

For workers in remote areas, benefits are provided for six months after dismissal, subject to timely registration at the labor exchange.

Dismissal benefits by agreement of the parties

The procedure for terminating an employment contract is regulated by Art. 78 Labor Code of the Russian Federation. She explains that such termination can be made at any time if both parties do not object. They sign a termination agreement, which is a legal confirmation of the legality of the employee’s termination of employment.

In this case, the employer must indicate what payments and compensation the employee will receive upon dismissal by agreement of the parties (if the receipt is specified in local regulations), as well as the date of their receipt.

The Labor Code does not regulate this issue. Severance pay upon dismissal by agreement of the parties is accrued on a voluntary basis and depending on the capabilities of the employer. By agreement of the parties, a worker of any category can be dismissed, including pregnant women, people with children, disabled people, etc.

To resign on this basis, it is enough to write a statement (in the employee’s own handwriting) and draw up an agreement (Article 77 of the Labor Code of the Russian Federation). The calculation is made as usual.

The law allows not to pay severance pay. The employer has the right to make the payment on his own initiative or refuse. There will be no penalties for non-payment.

Payments must be paid on the day of dismissal. If the employer decides to provide financial support to the quitter and assigns severance pay, the deadline for its payment is indicated in the text of the previously signed agreement.

Benefit upon dismissal at your own request

An employee may at any time refuse to fulfill an employment contract, that is, resign of his own free will (Article 80 of the Labor Code of the Russian Federation). According to the law, severance pay is not provided for voluntary dismissal. The employee is entitled only to estimated payments accrued according to the general rule. This is salary for days worked before dismissal, vacation pay, sick leave benefits, if any.

Sick leave after dismissal

An employee who stops working for an organization has the right to sick pay after dismissal. The legislator stipulates that in the event of loss of ability to work, the employer pays sick leave within 30 days from the date of dismissal (Federal Law No. 255).

Any questions you may have can be asked in the comments to the article.

What is severance pay and who is entitled to it? The Labor Code establishes cases of mandatory payments to those employees whose employment contract is terminated or not continued. It should be noted that not every resigning employee is entitled to severance payments. You need to be careful about settlements with an employee who is resigning, because underpaying him is a violation of the law, and overpaying him is also a violation. In addition, the amount of payment depends on the reason for which the employee was fired, and whether there were any culpable 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 calculating payments upon dismissal.

What is severance pay and who is entitled to it?

Severance pay is defined by labor legislation as compensation for 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 neither party to the employment contract can be responsible. At the same time, an important nuance is the reason for termination of the employment contract. If this is a disciplinary offense by an employee, a violation of labor discipline, theft, embezzlement or forgery, then such a “specialist” will not be paid severance pay under any circumstances.

According to the law, on the day an 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 wages for the time actually worked. Calculation of benefits is made 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 it is not due at all, or is 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 payment of benefits may be not only the law, but also an agreement of the parties. Just don’t forget that on an amount exceeding the minimum established by law, the employer must make tax contributions for the employee.

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 must be stipulated in the collective labor agreement at the enterprise.

So, severance pay equal to a monthly salary is provided for those employees who quit for the following reasons:

complete liquidation of the enterprise;
if an employee is laid off at the company.

As we 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 receive monthly earnings at this enterprise for another two months. Unless, of course, he finds a new job before then. Then there is no need to continue paying benefits.

Severance pay upon dismissal in the amount of two weeks' salary of the employee is provided to those employees who resign:

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

For management positions and chief accountants, other severance benefits are also provided. Thus, if an employment contract with the head of an enterprise was terminated at the initiative of the owner, he is paid monetary compensation, which is three times the average salary of the manager. Compensation is not paid when a manager is dismissed 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 must be indicated in the employment contract, as well as in the collective agreement. It is important that severance pay is calculated correctly when an employee is dismissed.

The law provides for a special procedure for settlements when dismissing civil servants. 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 the civil servant. This applies to dismissal due to layoffs, or during the 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 upon dismissal for various reasons.

When calculating severance pay, you should note that if its amount does not exceed three average salaries of the employee, the severance pay is not subject to taxation. The calculation must be made using a certain formula: the employee’s average daily earnings should be multiplied by the number of days for which the severance pay is paid.

Based on this, it follows that the employer must pay severance pay to the employee if he is laid off at the enterprise, as well as in the event of termination of the company’s activities. Some employers use tricks and fire an employee by agreement of the parties. This is because when dismissing an employee at his own request, or by agreement between the employee and the enterprise, he does not need to be paid 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

An employee has the right to resign on his own initiative. At the same time, the law guarantees him only payments for unused vacation and for time actually worked. For those employees who are dismissed from the enterprise at the initiative of the employer, all of the above payments are provided, including severance pay. Sometimes, under the terms of an employment contract, additional compensation payments may be assigned to an employee upon termination of an employment contract with him or her 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, 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 not mandatory. After all, even if the employer did not indicate the amount of severance pay in the order, he must still pay it to the employee.

The manager has the right to severance pay upon dismissal, in connection with a change in the owner of the enterprise, or for other reasons that do not depend on him. Sometimes a contract with a manager may contain provisions that if the contract is terminated early 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, police, civil service, and judges. There are specialized regulations that provide not only the amount of severance pay, but also an increase or decrease in this amount, depending on the reason for which the civil servant is dismissed.

During the economic crisis, many enterprises lay off their employees to optimize operations. In this regard, for most people, both for the heads of organizations and for their employees, the question of what severance pay should be paid in the event of a layoff and how to calculate it is very relevant.

Reduction

According to the Labor Code of the Russian Federation, one of the reasons for the cancellation of an employment contract is a reduction in the staff or number of employees of the enterprise.

A workforce reduction is a reduction in the number of workers in one position. For example, the reduction of three accountants out of eight. And staff reduction is the disbandment of a department or the elimination of identical staff units (i.e., for example, all engineers or all controllers). In both cases, the employer must follow the law: provide sufficient grounds for carrying out these procedures, provide the employee with all the guarantees and compensations required upon termination of the employment contract (pay severance pay when the employee is laid off, ensure a preferential right to remain in office, etc.) .p).

The reduction procedure involves the following steps:

issuance of an order;
notifying employees and offering them other job vacancies;
informing the Employment Center and the trade union;
dismissal of workers (as well as the statutory payment of severance pay in case of layoffs).

Issuance of an order

As soon as the manager decides to make reductions at the enterprise, he must issue a corresponding order. The mandatory form of this order is not established by law, but the boss must take full responsibility for its preparation.

The order to carry out reduction measures at the enterprise must indicate the date of the upcoming procedure and the changes that are expected to be made to the staffing table.

Notification to employees

After the manager has issued a layoff order, he must notify each employee in writing of the upcoming dismissal. However, this must be done no later than 2 months before the workers are removed from work.

A separate notice is drawn up for each laid-off employee, which is handed to him personally against signature. This document indicates the date and reason for dismissal.

Along with the notice of layoff, the employer is obliged to provide the employee with a list of available jobs (if any). If the worker agrees to move to a new position, the boss formalizes his transfer. The manager is obliged to offer available vacancies as they become available until the day the employee is dismissed.

Informing the employment service and trade union

In addition to the fact that employees must be informed about the dismissal directly, the employer notifies the Employment Center and the trade union of this fact. The boss is obliged to notify the organization about the upcoming event two months before the proposed dismissal (and in cases of mass layoffs - three months).

At the same time, the trade union must be informed both about the reduction of employees included in it, and about all other dismissed workers.

Dismissal of an employee due to reduction

After two months from the date of notification to employees, their employment is immediately terminated. To carry out this stage, the head of the organization issues dismissal orders, as a rule, in form No. T-8. In this order, in the “Grounds” column, reference is made to the reduction order, and, if available, to the document in which the employee expressed his consent to dismissal before the end of the warning period.

On the last working day, the worker must be paid severance pay in case of layoffs and must be given a work book. As for the entry in it, a corresponding note is made with reference to Art. 81, part 1, clause 2, Labor Code of the Russian Federation.

Severance pay

Severance pay in case of layoff is a material payment to an employee of an enterprise upon his dismissal due to a decrease in the number of employees or staff of the organization. This type of compensation includes the average monthly salary, as well as the average monthly salary retained by the employee for the period of employment, but not more than 2 months from the date of dismissal (taking into account severance pay).

In some cases, such payments can amount to three average monthly salaries: in situations where the employee registered with the Employment Center within a period of up to two weeks from the date of his layoff and was not employed after 3 months.

Severance pay when personal income tax is reduced is not taxed according to Art. 217, clause 3 of the Labor Code of the Russian Federation. The exception is payments exceeding three months' salary.

By collective agreement or labor agreement, the amount of compensation for redundancy may be set higher than that established by law.

Benefit calculation

Since the payments in question amount to several average monthly wages, the amount of severance pay in case of reduction is calculated in accordance with Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of Russia No. 922 of December 24, 2007, regulating the calculation of wages.

The average salary of an employee under any working regime is calculated on the basis of funds actually accrued to the employee and data on the time practically worked by him for the 12 previous calendar months.

The calendar month in this case is the period of time from the 1st to the 30th/31st day of the month inclusive, and in February - to the 28th/29th.

The calculation of wages includes all forms of payments permitted by the wage system, which are used by the employer in question, regardless of their sources. The average salary of an employee cannot be less than the minimum subsistence level established by law.

The amount of cash payments to employees does not depend on their age, length of service or skill level. For example, severance pay when a pensioner is laid off is calculated on a general basis.

Period and charges included in the calculation

In cases where an employee works at an enterprise for less than 12 months, the time during which the person was registered in the organization is taken to calculate the average monthly salary and, accordingly, severance pay. If the worker has not worked even a month before being laid off, then the tariff rate or salary established for him is used for calculation.

When calculating the average salary, the following are not taken into account:

the time when the employee retained the average wage, except for breaks for feeding the child, which are provided for by the labor legislation of the Russian Federation;
days on which the employee was on sick leave or received maternity benefits;
the period of failure by the employee to perform the required work for reasons beyond his control;
the time of a strike in which the employee did not participate, but could not perform his direct duties in connection with it;
additional paid days off to care for disabled children;
other periods during which the worker was released from performing his job duties with full or partial retention of wages or without it.

It should also be taken into account that when calculating salary, bonuses received by the employee during the reporting period are taken into account. If these remunerations were received by a person who did not work for 12 full months, the amounts of such receipts are taken into account in proportion to the time actually worked (with the exception of those bonuses that were accrued for the practically worked period, for example, monthly or quarterly).

Additional compensation

In addition to the fact that the employee must be paid the required severance pay upon layoff, at the time of dismissal the worker is also entitled to other payments.

So, for example, an employer can, with the written consent of an employee, dismiss him earlier than the deadline established by the layoff order. In this case, the boss is obliged to pay the subordinate additional compensation, which is the average salary of the employee, calculated in proportion to the time remaining before the end of the notice period for dismissal. Such compensation does not imply that the basic severance pay will not be paid in the event of a layoff.

Along with the specified material compensation, the employee receives a salary for the period worked and compensation for unused vacation.

Severance pay for certain categories of citizens

The Labor Code of the Russian Federation and other legislative acts provide for a different size of severance pay upon layoffs for certain categories of employees that differs from the general amount.

So, for example, compensation for employees working at enterprises located in the Far North or territories equivalent to them is the average monthly earnings, as well as the average monthly salary for the period of employment, but not more than 3 months from the date of dismissal (taking into account the benefit). These employees may be paid compensation for subsequent months for up to six months by decision of the employment service if the employee applied to the specified body within a month from the date of dismissal and was not employed by them.

In situations where seasonal workers are laid off, the benefit in question is two weeks' average earnings.

Other guarantees for employees upon layoffs

Along with the fact that an employee is given severance pay in the event of a reduction in staff, the Labor Code of the Russian Federation also provides other guarantees for employees in the event of a reduction. These include, for example, the priority right of certain categories of workers to remain in their workplace.

Thus, a manager, when choosing from several candidates for dismissal, must take into account that:

2. Preference is given to those employees who have greater labor productivity and qualifications. In cases where these indicators are equal, the following is left at the workplace:

employees if they have 2 or more dependents;
workers in whose family there are no other people earning money;
workers who received injuries or occupational diseases at work;
disabled military personnel;
employees who improve their qualifications at the direction of the employer on the job.

To summarize, we can note the following:

in the Russian Federation, the reduction procedure is regulated at the legislative level;
The Labor Code of the Russian Federation and other regulations establish the rules by which staff reductions, severance pay and other compensation to dismissed employees are made;
The law establishes minimum amounts of severance pay and additional payments, but a collective or labor agreement may establish other, larger amounts.

In connection with the latest events that have developed around the 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 fire your employees is the “by agreement of the parties” option.

But what does this mean? What payments can I claim? Is tax deductible from them?

When is the benefit provided? How to register it and what needs to be done for this?

Let's consider all these questions in more detail.

Legislative regulation of the issue

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

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

In addition, it is necessary to remember 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 are these payments due?

For today, severance pay is paid Absolutely all citizens of our country who officially carried out their labor activities, and regardless of the reasons for which they had to terminate the employment agreement. This nuance is described in detail in the Labor Code of the Russian Federation.

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

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

Benefit amount

First of all, it is necessary to remember that in compensation payments by agreement of the parties the following may be included:

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

Possibility allowed inclusion in the dismissal benefit by agreement of the parties and other payments that do not appear in any regulatory 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 is always the initiator of dismissal in this way.

But at the same time it is necessary take a responsible approach to dismissal on staff reduction 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 benefit will be at least 2 salaries. This possibility is clearly defined by current Russian legislation.

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

If we talk about the compensation itself, 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 specified in the generated additional regulatory act. Moreover, the amount of such payment is not provided for at the legislative level, therefore the employer independently 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 form No. T-61. This is provided for by Resolution of the State Statistics Committee No. 1.

An employee who is resigning by agreement of the parties must 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 deduction for profits for individuals - this will be completely legal from the legal side.

Taxation

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

This rate is fixed and applies to all residents of the Russian Federation. Moreover, taxation may also be subject to severance pay, but only if certain conditions are met.

According to current legislation, in particular Article 217 of the Tax Code of the Russian Federation, no tax is collected from compensation payments that are in any way related to the dismissal of an employee. However, there are restrictions on amounts.

In particular, not confiscated:

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

In other situations, each employer must pay personal income tax, including other contributions to extra-budgetary funds, even on compensation payments.

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

Payment of insurance premiums

Questions about payment of insurance premiums Until recently, severance pay upon dismissal by agreement of the parties caused many disputes and disagreements. First, let's look at the funds' positions on this issue.

Position No. 1. Current legislation states that insurance premiums should not be paid from those payments that are given to an employee upon dismissal by agreement of the parties. In this case, the exception is compensation for unused vacation (in accordance with 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 charged on it.

Position No. 2. The very object of taxation with insurance premiums can only be recognized as those payments that are remuneration for performing any work within the framework of relationships between individuals and employers under civil, labor and other agreements (in accordance with Article 1 of Federal Law No. 212 and Article 20.1 of Federal Law No. 125).

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

To put it in simple words, then insurance premiums are not charged.

Registration procedure

Severance payment process is as follows:

Formation of the document (the contract itself).
Notification of the creation of such a document to employees, as well as presentation of the agreement to them for review.
Creation of reporting document T-61.
Carrying out payment of benefits stipulated by the contract.

Each stage may include some nuances. In this case, the key nuance comes at the employee familiarization stage.

The issue of familiarization is regulated by current legislation. It must be remembered that it must be documentary evidence that the employee has been notified.

This could be:

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

After the agreement itself has been drawn up by the management of the enterprise and the employees have been familiarized with it, the accounting department makes calculations the severance pay itself, while generating a reporting document in form T-61.

IN form T-61 the following information is included:

Since this document may be submitted to the tax office for verification, it must be compiled without any errors.

Payment terms

Payments can be made in several ways, namely:

on the day of dismissal;
or at another time.

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

If the payment period stipulated by the contract is violated by the employer, there are all legal grounds for law enforcement agencies to register an administrative offense.

The rules for payment and calculation of severance pay upon dismissal are discussed in the following video tutorial: