Severance pay is paid when a business is liquidated or when staff is laid off. The procedure for paying the allowance is specified in Articles 81, 178, 179, 180 of the Labor Code of the Russian Federation. On the last day of work, the employee should be given a full calculation: current salary, average salary for 2 months, compensation for unused vacation days. If the employer did not warn the employee about the staff reduction or the liquidation of the enterprise in advance, then he is obliged to pay additional compensation in the amount of the average earnings for 2 months.
It is necessary
calculator or 1C program
Instructions
Step 1
To pay severance pay, calculate the compensation for unused vacation days. To do this, add up the entire amount of earnings for 12 months, from which income tax was withheld, divide by 12 and by 29, 6. Multiply the resulting figure by the number of days of unused vacation.
Step 2
To calculate the number of unused vacation days, divide 28 by 12 and multiply by the number of months worked that the employee was not on vacation. If a month has been worked for more than 15 days, pay compensation as for a fully worked period, less than 15 days - do not pay compensation for this month.
Step 3
To calculate the average earnings for severance pay, calculate the average earnings for 12 months. To do this, add up all the amounts earned for the 12 months from which income tax was withheld, divide by the number of working days in the calculation period, based on a six-day working week, multiply the resulting figure by 30, 4. This will be the benefit for one month. Multiply this figure by 2.
Step 4
If you did not notify the employee 2 months before the reduction or liquidation of the enterprise, then pay the average daily salary for all the days that remain until the two-month period after the written warning received. Only from this amount deduct the income tax of 13%. All other payments are not taxed (Article 217 of the Tax Code of the Russian Federation).
Step 5
Add all the numbers and give them to the employee as a severance pay for redundancy.
Step 6
If during the third month the downsized employee could not get a job, then the employment service will issue a certificate according to which you are obliged to pay the average salary for the third month of forced rest.
Step 7
If you do not pay severance pay on the last working day, then for the calculated amount you are obliged to pay compensation in the amount of 1/300 of the refinancing of the Central Bank of the Russian Federation for each day of delay in payments.
