Reducing the company employee: payments and examples of calculation during dismissal. What day offense when cutting paid in the Russian Federation

In the current unstable economic situation in the country, there are quite often cases when both small and fairly large companies are forced to say goodbye to part of their employees, resorting to a reduction in the number of state.
When carrying out such a difficult procedure, it is very important to observe all the subtleties of dismissal on this basis, as well as to make a final calculation with the dismissed employees.

Procedure procedure

The dismissal of the employee on the basis of the reduction in the number of state is the legal procedure for optimizing the number of employees at a particular enterprise. Despite the fact that all provisions regarding this kind of procedure are spelled out in legislative acts - this is perhaps one of the most "problematic" grounds for the termination of the contract facing employers.

Stages

Allocate four main stages that each company or organization, who have taken a decision on the need to optimize jobs:

1. preparation of text and publishing a local order of the employer on the need to reduce;
2. notification of employees to be reduced, about the coming reorganization and the proposal of another place of work within the enterprise;
3. direction of notification to the trade union organization, as well as local employment service;
4. registration of the official dismissal of workers.

Edition of the order

In the case when the employer decided to need, he is obliged to publish the corresponding order.

The specific form of publication of such a document does not exist, but there are mandatory details that must be present in the text.

In addition to the date of publication of the order, the persons who prepared, the ordinal number, the registration number and a number of other data must be present a certain date when dismissal, as well as concrete changes in the enterprise, in accordance with which a reduction is reduced. From the date indicated as the "X" day, will depend on which the person to be reduced must be notified.

Notification of employees

To notify the staff that they fall under the reduction of the state number, it is necessary to maintain the period provided for for the employee due to the need to search for a new workplace. If you are wondering how many months you have to notify that you fall under the reduction, then each employee must already know exactly what it is to be reduced, no later than two months before the day of dismissal.

This kind of notification must be transferred to the employee in writing and is presented under the painting.

In the same notice, the employer is obliged to indicate all the positions available at the enterprise, which it can offer a specific employee (according to 180 Article TC RF). When the employee receives such a notice, it is written for its receipt, and also notifies the employer about whether he is ready to take one of the proposed posts. Throughout the time that remains until the day of dismissal, the employer is obliged to report to persons falling under the reduction, about new or liberated jobs, which these employees may apply.

Notification of trade unions

A long time remained a controversial question about how much time until the day of the dismissal must notify the trade union and employment service. 01/15/2008 The Constitutional Court of the Russian Federation issued a definition of the sequence number 201, in which a bold point was put on this dispute. Since that time, it is recognized that the notice of the trade union should be sent no later than two months before the day of dismissal.

In the case when a large-scale dismissal of a large number of employees is coming in the enterprise due to the reduction, the notification must be sent no later than three months.

The same time provided for the employment service.

Registration

The final stage of the whole procedure is the publication of the order in the form of T-8 on the dismissal of the employee in connection with the reduction in the number of state. If the employee expressed the desire to be dismissed before the specified period, then this is done by the corresponding mark. With this order, each dismissed employee must be familiar with the painting. Do not forget about the correct design of the employment record, which should be returned to the employee after the dismissal.

Be sure to at the base of the dismissal, a reference to 2 paragraph 1 of part 81 of the Article Tk of the Russian Federation should be indicated.

Do not forget that all employees who are dismissed from the enterprise in connection with the state reduction, it is necessary to pay the day off.

Calculation when reducing the number

The Labor Code of the Russian Federation guarantees each employee to be reducing certain payments in connection with the upcoming loss of work. At the same time, an employer under no circumstances can abandon this kind of compensation, if the basis for dismissal was the reduction. For those who still do not know what payments are put on to reduce, it is worth reading the article further.

What payments are put in 2019

It does not matter for cash payments: there is a dissolution of the entire state or dismissal only part of employees. Each employee should get:

• The total amount of salaries proportional to the spent time.
• Monetary compensation for an unused employee time of labor leave.
• (His amount will be equal to one average monthly earnings).
• The next two months after the official day of dismissal, the employee must receive the average monthly earnings until it gets to a new job (the day off is counted in the total amount of these payments). If there is a formal decision of the employment service of a specific locality, then the compensation period for this basis can be extended for another month. The solution of this kind is made on the basis of the written circulation of a dismissed employee within two weeks from the date of dismissal.

In the Russian Federation, for some special regions and locality, some changes are provided in the manner and conditions of compensation in reducing. So, according to 318 Article Tk of the Russian Federation for workers of the Far North and regions equated to them according to status, the average monthly salary after dismissal is preserved for three months.

How do payouts occur

The entire procedure for dismissal and payments in connection with it is strictly regulated by the Labor Code of the Russian Federation, namely, its 84.1 article. Based on the provisions enshrined there, the full calculation with the employee must occur on the day of official dismissal.

Based on 140 Articles of the Labor Code of the Russian Federation if the employee was absent in the workplace on his last day, then the full calculation with it is made the day after its official paylation.

As for the benefits paid after dismissal, the first of them should be paid on the day of dismissal, but the second - after the monthly period after the date of the first payment. At the same time, the former employer has the right to demand to provide an employee to familiarize himself with the aim of making sure that the person still did not find himself official employment.

If the face was employed in the second month, the compensation from the former employer should occur in proportion to the days that a person was listed unemployed. It is not necessary to miss the fact that on the sum of the output allowance of any deductions to taxes are not made.

Personal Persons and Partitioners

Quite often in enterprises there is a reduction in people from the number of pensioners. No exceptions from the rules in this case are not provided: the calculation must be fully implemented on the general reasons. Also, this is fired and compensation for the second month without work in the event that he has not been hardened earlier.

The only difference between pensioners from other categories of citizens is the impossibility of becoming registered in the social service as an unemployed person, since such a person is officially retired.

It does not exclude the possibility of dismissal due to the reduction of a person who is. There is no one-dimerous decision on how the output benefits are paid to the parties, but most inclined to pay compensation payments associated with the unemployment of such a person, as a dismissed employee has a primary income from another place of work.

The only case when such payments are supposed to be the loss of the main place of work for the day when the person is officially recognized as dismissed from the second workplace, where he was a partler. As for the output benefit, it must be paid necessarily on the general rules.

Seasonal employees

According to the current position 296 of the Articles of the Labor Code of the Russian Federation, the seasonal employee with a reduction is entitled to expect to receive an output benefit.

Its size is equal to a two-week average earnings of a particular employee.

At the same time, it is absolutely no need to pay monetary compensation on the occasion of unemployment for several months after the dismissal of months.

How to calculate the amount laid as a day off

Of course, to trust the data submitted by the accountant, but no one canceled the human error. Therefore, it will be best to reflect the amount made to pay. There is nothing complicated in this.

The general formula for which we will calculate the following:

The amount of the output benefit \u003d average earnings of a particular person in one day (shift) * number of days (from the second day after the date of dismissal).

Suppose that a certain citizen named N. received a salary in the amount 30 000 rubles Through the past twelve months before the day of the dismissal, which fell by 2019, on March 5th. At the same time, over the past year he worked 220 calendar days.

Thus, over the past year, N. received: 30,000 * 12 \u003d 360,000 rubles.

On the day of his earnings amounted to: 360,000 / 220 \u003d 1 636, 36 rubles.

The estimated period taken into account for a citizen N. is from March 1, 2019 to February 28, 2019.

Month next after dismissal is April. The number of days that the employee had to work was 22. Consequently, the employer is obliged to compensate for N. Middle Earnings for this month.

The amount will be: 22 * \u200b\u200b1 636, 36 \u003d 35 999, 92 rubles.

Exceptions from the produced calculation

The ideal option for calculating the output allowance is scheduled to be slightly higher - the worker was in the workplace constantly. In practice, it happens not often: sick leave, simple, access to your account, leave, etc.

Each person should know the fact that the periods may not be taken, during which the employee was absent in the workplace:

• time illness on sick leave;
• lack at work due to equipment of equipment or other reasons for the fault of the employer;
• days counted as a weekend put an employee to care for disabled children or disabled;
• labor holidays, time taken by an employee at his own expense, days of business trips, as well as other similar reasons for which the employee was absent;
• strike (provided that the worker did not participate in it).

Little to wait for accruals when calculating in the event of a state reduction.It is important in the established setting to know your rights and be able to defend them. . Often, in practice there are situations where the employer does everything possible to avoid dismissal based on the basis of the reduction: asks to write a statement on his own will, threatens, is looking for any causes for other reasons to terminate the employment contract. In no case should not leave this situation without attention. If you think that your rights are violated or there is a threat to their violation, immediately contact the relevant authorities (labor inspection, court, prosecutor's office, etc.) for restoration and protection.

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

It is known that when dismissing, employees are eligible for payments for the period of employment, but in certain cases, different compensation is relying, as well as benefits.

Upon termination of the employment contract due to the elimination of the enterprise (), or reducing the staff of the company's employees (Article 81, paragraph 2 of Part 1 of the Labor Code of the Russian Federation), a fired citizen pay a guide to reduce in the amount of average salary.

Also behind it, they retain the average monthly salary at the time of employment, but from the moment of dismissal no more than two months (taking into account the reduction benefits).

Upon delay, the employee has the right to compensate:

• unpaid hospital;
• moral injury;
• unused or unpaid vacation.

When contacting the employee to the judiciary, it can get interest for wage delay and compensation for legal services.

What period does it fall into account?

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

To calculate the compensation, it is necessary to determine the dates of the beginning and end of the month, for which the benefits are paid (average earnings), to find the number of days (hours) of work for the specified month to be paid, calculate the size of the average daily (hourly) salary, and then find the amount of manual for reduction.

The calculation is made for a period of 12 months before the period for which the employment contract is terminated.

Payments that need to be considered

To payments made by workers who fell under the reduction include:

1. The output allowance that is paid at the time during dismissal, its size should be at the level of the average official salary. If in the employment contract it is indicated that the reduction allowance should be paid in an increased amount, the employer must make such a payment.
2. Social assistance in the average salary indicator, which remains for the citizen for the period of searching for a new work.

Social assistance in some cases can be extended for another month, but such a decision is adopted by employment authorities. A citizen must contact the employment authorities within a two-week period, which includes both workers and weekends, starting from the date coming on the number of dismissal.

The payment of payments include the amount of wages assigned by the second paragraph of the Regulations on the features of the procedure for calculating the average salary.

At the same time, in the calculation, when allowing a manual for the reduction and average earnings of the amount, compensation is not accepted.

Take into account those payments, characteristic wages (salary), and which recognize such Articles 129 of the Labor Code of the Russian Federation.

The salary includes payment for labor, depending on the qualifications of the employee, quality, complexity, quantity and working conditions. And also here include compensatory and stimulating payments (premiums, surcharges and allowances and other incentive means).

Compensations are considered cash payments established in order to compensate for employees of costs associated with the execution of labor or other duties identified by the Labor Code of the Russian Federation and other regulatory acts ().

Thus, monetary compensation for vacation refers to compensatory payments, and therefore it is not taken into account when calculating the average earnings. In addition, you need to know that compensation is charged on the day of the dismissal of the employee, it means that it is not included in the payments taken into account during the calculation period.

You should pay attention to the next item.

According to the Labor Code of the Russian Federation, if the employee fell in the period of thirty days from the date of dismissal to reduce, he may contact the former head for an additional payment due to "temporary disability."

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

If the head dismisses the employee earlier than the liquidation of the company, then it is compensated for more compensation (there is also a one-time payment of the average salary for the period from the date of dismissal before the termination of the organization's activities).

The payment for the reduction and all the compensation allowed to him is paid on the day of the dismissal of the citizen.

Taxation of output benefits

Payments to reduce employees relate to guaranteed payments (Article178 of the Labor Code of the Russian Federation). With this payment, the NDFL is not paid (Article.217 of paragraph 3 of the Tax Code of the Russian Federation).

For tax accounting, the day off reduces the base (taxable) for the income tax on the company's costs in the composition of salary costs (Article 255 of paragraph 9 of the Tax Code of the Russian Federation). Also, these payments are not subject to insurance premiums.

In the accounting allowance, the reduction allowance is the cost of ordinary activities (PBU 10/99 p.5). Reflection of the accrual Employment Manual for the reduction is made by the following entry: d 20 (25, 23.26, 29, 44) to 70.

How the output allowance is calculated when reducing

The reduction allowance is calculated by the formula:

• Output benefit \u003d number of working days (hours) in 1 month. After dismissal (from the day coming after the day of dismissal) × Middle Day. (hour) Earnings.

Manual to reduce the size of the average earnings per month is considered the minimum limit. If the employee during the calculation period completely worked the time rate, its average monthly earnings should not be less than 1 minimum wage. This minimum is set for salary. If the employee's working time is recorded by day, the average day earnings are determined as follows:

• Middle day Earnings \u003d Earnings of an employee for the days he worked in the calculation period: the number of actually spent days over the calculation period.

The procedure for payment of benefits

1. For the first month, the calculation is made together with the calculation of dismissal.
2. For the second month, the calculation is possible only when submitting an employment record, proving that during this time a citizen did not find a new place of work. The hard-built employee is paid only to the time when he did not work.
3. Payments for the third month are possible only if a citizen has not found a new job of work, while consistent with the CZN. Such payments are made only on reference from the employment center. After three months, payments are made only if the citizen worked in the regions of the Far North. In order to get the average earnings for 3 months of employment, it is necessary to present with a workbook and its copy a certificate from the employment service on the formation as needed by employment and that the employee for a certain date was not employed.

Example of calculation

The employee worked on the schedule of the five-day working week.

The time spent during the calculation period accounted for 205 business days, and the amount of payments taken into account when calculating the average earnings for the calculation period was 150,700 rubles.

Middle earnings are calculated over the period of the calculation from December 1, 2009 to November 30, 2010 (unless in a collective agreement and (or) local regulations not indicate the use of a different period of calculation).

A difficult economic situation in the state makes many companies reduce the number of employees. Many unscrupulous employers dismiss workers on far-thought out, trying to make it so that they do not fall under the reduction. After all, an employee, dismissed to reduce the state, will have to pay. Payments for reducing employee 2017: An example of calculation and its deadlines will be indicated in this review. In order not to "get caught on the fishing rod" an unscrupulous employer or not to take in my company inspection authorities, after a complaint of an illegally dismissed employee, read our recommendations carefully.

And what are the payments?

The dismissal employee always laid two payments:

• salary for the current spent month;
• compensation for unused vacation (if it is poured and really not segulated).

With the reduction of an employee, the Labor Code provides additional payments:

1. Output allowance equal to average monthly earnings. It is even paid to those who immediately found a new employer.
2. The average monthly earnings, laid for the entire search period of the new employer. This compensation payment is issued for two months. This payment is counted and the output allowance.
3. Special situations suggest the payment for abbreviated employees of the average earnings for the third month. This compensation is valid for those employees who no later than two weeks after the reduction, registered on the employment exchange, but it could not provide them with work within three months. The decision on such a payment is made by the employment center.
4. Compensation payment for early reduction. According to the Labor Code of the Russian Federation, the employer notifies the employee whose position will be reduced, for two calendar months. But in the case when both parties agree to early abbreviation, without waiting for the end of a two-month period, the employee can escape earlier. Then from the date of care, before the end of the two months declared by the leadership, there are compensation. The average monthly salary of the employee is taken as the basis of the calculation.

A sample notification sent to the reduced worker can be seen below.

Details assigned to payments

Now we know about the paid payments and approximate amounts, but do not know how long they need to get or pay. We denote the deadlines allocated for payments in the reduction of an employee in 2017:

1. The output allowance included in the average monthly earnings is paid a reduction on the last working day. Along with him, compensation for vacation and last salary are issued.
2. The fear for early dismissal is also issued on the last working day, but only if it is laid.
3. Middle earnings for the second month after the reduction will receive only those who have not found work for the past period. This payment is provided after two months from the date of dismissal when contacting the former employer. A document confirming the lack of employment is a workbook in which there is no record of a new job place.

Example of calculating payments to the reduced employee

All acclaimed payments are made to count on the basis of average wages. It is determined by the formula:

Average payment \u003d The sum of all payments for 12 months preceding the moment of abbreviation / number of days spent in 12 months

It should be noted that hospital and vacation pays are not included.

Calculation of the output manual:

Output benefit \u003d total amount of working days first after the dismissal of the month x Middle daily earnings

If it is necessary to pay the manual for the second and third months, you can use the same formula, only with recalculation of the number of working days for the subsequent calendar period.

Compensation for early dismissal is easily calculated by the formula:

Compensation payment \u003d working days from the moment of dismissal before the end of the two-month term x average monthly salary

Payments due to the employee who have fallen under the reduction is not subject to insurance premiums and personal income tax, if their total amount does not exceed the average monthly earnings multiplied by three. With values \u200b\u200bexceeding this limit, all the necessary retention are produced. Formula for non-taxable limit:

Non-taxable payments \u003d amount of working days over three months after the reduction of x average monthly earnings

The reduction of the state for various reasons is quite frequent phenomenon. How to make payments in this form of dismissal, it is important to know both employees and employers. This article is devoted to this article.

The reduction of employees in the enterprise is not uncommon in our time. Almost always this is a long-minded step by leadership and complete surprise for reduced. After all, it is not so easy to find a suitable job, but notify future abbrevines about the loss of earnings only in 2 months. Perspective after 2 months remain without stable income can not not scare. That is why the legislators have provided special compensation payments in the reduction - the day off manual in the amount of average monthly earnings and a number of other payments, so that during the search for a new workplace, abbreviated employees could provide their lives.

However, employers often do not inform their staff on the required payments or inform not completely. In order to save, of course. Therefore, every employee who fell under the cut should maximize the information about what it is supposed to be able to defend their rights if necessary.

The means obtained by the reduced staff at dismissal are partly similar to payments in other types of termination of the employment contract. But there are also their exceptional features. All possible payments, benefits and compensation are spelled out in 180 st. Labor Code of the Russian Federation.

Consider a list of all payments:

1. Monthly payment for the current month.
2. Monetary compensation of unspent leave (if available).
3. The output allowance is equal to the amount of average monthly salary of the dismissed. Such a payment must be made, even if the reduced managed to work in a new place.
4. The average monthly salary paid for 2 months in case of operation to find and failed. If such a payment is made, then the output allowance discussed above is not paid separately, but enters it.
5. Thistle workers who have managed in a two-week period after reducing the labor exchange (if they do not provide a new workplace in 2 months), receive payments for the third month. The amount of such payout is also equal to average monthly income. The decision to provide this kind of compensation is made directly experts of labor exchanges.
6. In case of early decline, undermined days are compensated. Again, the average monthly income is taken into account.

Note: According to the norms of the Labor Code of the Russian Federation, the employer must warn the reduced staff about the upcoming dismissal in writing and no later than in two months, which should be worked out and paid. But in some situations, the employer and the employee, by agreement of both parties, may decide on the early termination of work and termination of the employment contract. This will be referred to an early reduction and carries out of payments regarding the number of undermining time.

When is the output allowance for reducing?

Considering the difference in reliable payments, compensation for various types of payment occurs with a swirl:

• laid by all payments for wage arrears and unspent vacation, in the event of a reduction, similarly must be issued on the last day of work;
• the output allowance included in the average monthly earnings, with a reduction similar to previous payments, is subject to payment on the last working day or earlier;
• compensation for the second month will be paid by its expiration. To obtain it, the employee must write an application for payments to his former employer. In turn, the employer is entitled to demand confirmation of the last extension of the latter. However, it will not be difficult to prove it - it is enough to show the workbook with the lack of entries after the reduction.

Calculation of the output manual while reducing the state of 2018

When calculating output benefits for the reduced staff, there are some exceptions. They concern the employees of the Armed Forces of the Russian Federation, the federal executive bodies and government agencies in which the probability of military service and employees passing the civil service, an alternative military. For employees of the above structures of Art. The 349 Labor Code of the Russian Federation provides additional benefits and advantages. Most often, in addition to working in the listed organizations, an employee must occupy a leadership position for additional compensation.

When cut, you should not forget about the left vacation and payment for it.

To calculate this type of compensation follows:

• know the size of its average monthly earnings and the number of days of vacation;
• multiply the number of past months on the 2.33 coefficient;
• the result is multiplied by the average earnings per day. When counting days, pay attention to what is meant only for workers and in no way calendar days.

The time spent in paid vacation or hospital is part of the experience. Accounting does not take the days in which the vacation was taken at his own expense or the ration due to the care of the child.

Not fully spent month is taken into account, only if most of it was worked out.

The figure obtained when calculating the figure is rounded up to a greater value. If an employee worked for a year for 11 months - then the vacation in 28 days it is definitely laid. In this case, when multiplying the 2.33 coefficient, take away the days of vacation.

Calculation of the output manual - Middle Earnings

This type of compensation is paid at the same time on the last working day. The calculation of the output benefit in the amount of average earnings in the reduction is calculated by the formula: the number of working days in the first month after the reduction is multiplied by the average daily earnings.

The amount of benefits for the second and third months is calculated by a similar formula.

You can get acquainted with the procedure for calculating the reduction benefits in 178 tbsp. Labor Code of the Russian Federation.

How to calculate taxes from the output benefit while reducing?

Taxes are held from all payments to reduction:

• 13% NDFL plus insurance premiums (depending on the type of activity) are held on the last month salary;
• NDFL at the usual rate + insurance premiums are paid from the amount of compensation and the output benefit.

To date, the total percentage of insurance premiums is 30. Of which:

1. 22% contribution to the Pension Fund.
2. 5.1% - medical insurance.
3. 2.9% - Social fee.

According to the current legislation, the employer pays only NFFL payments from all payments. The costs of insurance premiums belong to the employee.

Conclusion

With the coming reduction there are two more months to familiarize yourself with payout options, output benefits and compensation. It is better to study the information in advance than in addition to working to lose and laid legislative compensation.

There are cases where the abbreviated employee knows everything that he believes, and sees mistakes in the calculations of the employer, due to which the size of the day off is significantly less than the expected. In this case, it is worth paying attention to the employer's attention.

If the head is disagreeable, it remains only to apply to the labor inspectorate with the corresponding complaint. Specialists of the Labor Inspectorate will explore the calculations of the existence of a reduction in the reduction and in the case of errors will affect the employer to additional payments.

Termination with an employee of labor relations as a result of a reduction obliges the employer to pay the existence of a day off, the magnitude of which is calculated taking into account the rules of the Middle Earnings and Regulations approved by Decree No. 922 of December 24, 2007. In the article, consider the weekend while reducing: the features of its provision, an example of calculation with formulas, as well as the output allowance for pensioners.

Features of the provision of output benefits

178 tbsp. The Labor Code of the Russian Federation establishes that a reduced employee can count on providing him with certain guarantees in the form of a day off:

• For the first month from the date of termination of relations with the employer due to the reduction (it is supplied to each abbreviated person, shall be paid to the last work day);
• For the second month, if the employment at the time of its completion does not occur (the lack of new work should be confirmed by documenting the employment record (need to make a photocopy of the document), in which there are no new entries on employment, the manual is paid at the request of the employee granted after the end of the 2nd months, the application is compiled in free form, it is addressed to the head of the company);
• For the third month, if the new job is not found even with the help of the employment service (it is necessary to have a written decision taken by this service, compliance with the condition for registering an employee in this service in a 2-folder period from the moment of termination of the employer's relationship).

Dates for payment of amounts for the second and third months have not been established, and therefore the former employee and management of the company should independently agree when this obligation will be fulfilled - this may be the next day of salary or other date.

The above-mentioned type of payment is put on the abbreviated person during the new employment due to the absence of his work in connection with the forced dismissal.

If a compatibility is subject to a reduction, having a basic workplace, then the output allowance is not supposed to him, since it has it, and it does not need work in employment.

If the main place of work does not have a part-time, then with a reduction in the partification, it is necessary to issue an output manual in a standard order (up to 3 months from the date of the end of the work).

Pensioner's daytime

No exceptions in positions 178 tbsp. The Labor Code of the Russian Federation does not have, which means the absence of any special procedures in the provision of a retirement of the output benefit.

This statement is rightly in the relationship of the benefit paid for the first two months of the lack of employment.

As for the benefit for the third month, it is impossible to definitely say whether it has a pensioner. On the one hand, no special marks in the 2nd part 178 tbsp. not. But on the other hand, this payment is appointed abbreviated by the decision taken by the employment service, and it is aimed at social support for the unemployed. A citizen who has appointed an old-age pension is not among those who can be called unemployed. The pensioner is protected socially, and therefore should not hope to preserve the salary on the 3rd month of lack of work.

As for judicial practice at this point, there are examples of how recognizing the company's unlawful refusal to designate this payment for the third month and the adoption of opposing solutions.

The above information suggests that the pensioner can count on a positive outcome of the case regarding the payment of benefits for the third month, however, more significant reasons and circumstances are necessary for making the employment service.

Output benefit size

This payment Assigned in the size of the average monthly earnings, the value of which is affected by the time that the worker really worked, and the payments that he really received. And for all three months, the procedure for determining the monthly earnings is the same.

To calculate these values, 12 calendar months are taken before a month in which the reduction is documented.

To calculate the specified value, it is necessary to calculate the average earnings per day, after which multiply by the number of days that are workers for an employee in a month for which the payment is carried out. That is, the magnitude of the output benefit is affected by the specific month of the work of calculations and the number of working days in it.

Calculation order

Formulas for calculation

Output benefit \u003d cf.Dn. Forverting * Number of slave in the month for which payment is made.

Cf.dn.Sarakhotok \u003d s / n for the estimated period / number of days spent in this period.

Thus, to calculate the output benefit requires to determine the following values:

1. Settlement period;
2. The number of days that the employee really worked;
3. Total salary value;
4. The number of days recognized by the workers in the month for which the benefit is paid.

Settlement period of the output benefit

12 calendar months taken before the month when an employee is reduced. For example, when cutting an employee in May 2016. For the calculated will be taken by a time segment from 01.05.15 to 30.04.16.

Actually spent days

The calculation takes into account working days when employees actually carried out their labor functions.

Not taken into account Location:

• Annual leave;
• On sick leave.

Total salary

You should summarize the employee's salary accrued in each month of the calculated period in accordance with the wage system established for it.

Not taken into account:

• Holidays accrued for the annual main vacation;
• Payment for sheets of disability.

In case of incompletely past month, it is necessary to determine the salary corresponding to the days when the employee acts its labor functions. For this, the salary is multiplied by the number of those days of the month that the employee worked in fact, and is divided into the total number of days this month recognized by the workers.

Example of calculating the output benefit

Prepared an order for the reduction of the storekeeper Bulkina A.A. Date of his dismissal - 25.05.2016. 05/27/2016 Bulkin registered at the Employment Center in the role of unemployed. On August 24, 2016, Bulkin is not employed due to the lack of a suitable workplace, despite the help of employment service in employment.

The wage system prescribed for the position of the storekeeper includes only the payment of the salary, which makes up 40,000 rubles. From 02.11.2015 to 29.11.2015, he was mostly vacation for which he was accrued selling. From 12/15/2015 to 12/22/2015 he was on a hospital, as provided with a corresponding leaflet from the medical institution.

Bulkin worked on a 5-year working week.

Payment:

1. Settlement period - from May 1, 2015. to 30 April 2016;
2. The number of truly spent days during this time \u003d 247 - 20 - 6 \u003d 221 days (since Bulkin has a 5-year working week, then in the specified period, 247 business days has been provided, among which 20 business days Bulkin rested in November and 6 workers days sick in December).
3. Total salary \u003d salary * 9 months. + s / n in November 2015 + s / n in December 2015 + s / n in May 2016 \u003d 40000 * 9 + 40000 * (1/21) + 40000 * (17/23) + 40000 * (18/22) \u003d 424197.25 rub.
4. Middle .DN. Beastrotok \u003d 424197.25 / 221 \u003d 1919.44 rubles.
5. Details for time from 05/26/2016 to 25.06.2016 \u003d 1919,44 * 20 \u003d 38388.80 rub.
6. Details for time from 26.06 to 25.07 \u003d 1919,44 * 21 \u003d 40308.24 rub.
7. Outlines for time from 26.07 to 25.08 \u003d 1919,44 * 23 \u003d 44147,12

The total allowance to be issued to the Bulkin on the results of 3 months \u003d 38388.80 + 40308.24 + 44147,12 \u003d 122844,16 rubles.

The amount of payment carried out can be increased at the request of the employer, as well as when consolidating the increased amounts of benefits in the labor agreement, a collective agreement or other internal documentation of the company.

Output manual and ndfl

The amount of paid benefits is subject to taxation if it is more than a 3-hours of average earnings per month. This event is possible if in the enterprise internal documentation (for example, a collective agreement) established an increased amount of payment by abbreviated employees.

If the employer is guided only by the provisions of the Labor Code of the Russian Federation and calculates the output allowance in an amount equal to a 3-priting monthly salary, then NDFL is not necessary to hold with this payment.

It is also not required to accruize the contributions of the insurance mandatory nature with the amount of the manual within three months of earnings. With the amount accrued over the specified value, contributions should be calculated and transfer them to accounts of funds.