How compensation is calculated in case of termination by agreement of the parties

Compensation plays an enormous role in the dismissal by agreement of the parties. The point is that this payment is nothing more than a method of calculation with subordinates. And when you leave, it must be done. The exceptions are cases with informal employment. There, the employer has the full right not to compensate for the cash after his discharge by his subordinates. But if it is a question of the generally accepted, official employment, then it will be necessary to pay in full. But how? By what principles? How much should each employee receive upon dismissal? And what factors affect these payments? To understand all this is not so difficult. After all, the basic rules on this matter are spelled out in the Labor Code of the Russian Federation.

Factors of influence

The first step is to understand what indicators will affect the amount of payments when terminating labor relations with subordinates. The thing is that compensation for dismissal (by agreement of the parties or at own will) is a mandatory payment. But it all for some reason is different. For each employee in a particular company, an individual cash settlement is made.

It turns out that all people will receive a different severance pay. So what factors affect these payments? Among them are:

• The salary that the employee receives;
• The reason for dismissal;
• The number of days left in the form of leave and time off.

It should be remembered that paid leave must be granted to all subordinates. It is impossible to deprive employees of this opportunity for more than 2 consecutive years. So, the maximum number of days of paid leave upon dismissal can be 56 days.

Not always

But that is not all. Compensation for dismissal (by agreement of the parties, on their own, and so on) is not always paid. It has already been said that the employer is not able to issue so-called vacation payroll and payroll in informal employment. But the Labor Code lists cases that legally allow you not to make these payments.

Fortunately, such incidents are not very many. But remember that you can not wait for any severance pay if:

• There is a termination of labor relations due to violation of subordinate labor discipline;
• Dismissal at the time of probation;
• When dismissed by agreement of the parties;
• The termination of the employment contract occurred on the initiative of a subordinate;
• There was work on an employment contract lasting no more than 2 months.

Accordingly, in all of the above cases, the so-called severance pay is not paid. But it should not be confused with calculation. It will be provided to employees and upon termination by agreement of the parties, and at their own will.

About severance pay

What else should I pay attention to? There is such a thing as severance pay. This is not a so-called calculation when you terminate an employment relationship, but you can call a compensation when dismissed. In what sizes and when is it appointed?

The first option is the average monthly earnings. It is issued to employees if there is a dismissal for staff reduction. Compensation of funds in this case is required. And it is expressed by the average earnings per month. A similar amount is paid when it comes to liquidating an enterprise. Additionally, the employer will have to pay employees in the given circumstances for a period of 2 months after the termination of employment. And if a person turns to the employment center, then within 3 months he should receive his average salary.

Two-week salary

In some cases, payment of compensation for dismissal will be expressed by a two-week salary. In fact, half the earnings. When is this possible? This is far from the most frequent cases. But they still meet in practice.

Among the payments of severance pay in the amount of a two-week salary in a given position, the following reasons for dismissal can be singled out:

• If the employer does not have a post for an already employed employee that is suitable for him for health reasons;
• With the disability of the subordinate;
• If the employee refused to work in connection with the transfer to another locality;
• If a subordinate was drafted into the army;
• At the end of a fixed-term contract (or when the main employee leaves for work);
• When the frame refuses to work due to changes in the terms of the employment contract.

It is in the above cases that payment of compensation for dismissal will be expressed in salary, which could receive a frame for working off 14 days. In some cases, additional payments are made. These are the cases when this condition is prescribed in the employment contract. This phenomenon is extremely rare.

Taxes and payments

With earnings, as is known, the so-called income tax is withheld. But does it play a role in the termination of employment relations of personal income tax? Compensation for dismissal in this case will require the collection of income tax?

No. Usually, the employee will not bear any expenses. And all payments are not taxed. There are exceptions, but they are, as you might not guess, in practice extremely rare. After the payment of personal income tax compensation for dismissal will require only when the amount of payments exceeds the average salary by 3 times.

The specifics of the appointment of income tax also have compensation paid to the subordinates who worked in the Far North. Their personal income tax begins to be collected only when the size of the severance pay exceeds the average salary by 6 times or more. It should be borne in mind that such payments are not subject to insurance contributions. The recovery will take place only in cases provided for personal income tax.

But not all compensation for the dismissal of an employee implies exemption from additional payments to the treasury of the state. The thing is that payments for unused vacation and all other calculations require both personal income tax in the established amounts (in Russia in 2016 it is 13%), and insurance deductions. In addition, alimony is withheld from these payments. This also applies to severance pay. It is also subject to alimony when there is a writ of execution.

Deductions in case of termination of employment

When you leave, what kind of compensation is waiting for citizens? If it is a question of termination of labor relations at own will or by agreement with the employer, one can hope for a so-called calculation. It implies payments for time worked by the time of dismissal. Also included here are all the days worked out earlier, which should have been considered extra time off. And even periods of paid leave will be taken into account.

The employer is required by law to pay the employee on the day of termination of the employment relationship. If the subordinate was not in the workplace at the time of dismissal, the employee will have to write an application for payment. And no later than the next day, the head must pay. Otherwise, you will incur a certain punishment.

Punishment for non-payment of compensation

Payment of compensation for dismissal should be provided no later than the day after writing the subordinate requirements for the calculation. Either all payments are made directly on the day of termination of the employment relationship. And what will happen if the employer does not pay vacation money or other money after the dismissal of the frame? It all depends on the situation.

Usually the boss has to compensate for each day of delay. Something like a fine. It is expressed in 1/300 of the refinancing rate of the Central Bank of the Russian Federation from the entire amount owed by the employer. Each day increases the final payment.

If workers were not fully compensated for their dismissal within 3 months of the first delay, they will have to turn to the Criminal Code of the Russian Federation rather than the Labor Code. It states that the employer will have to pay a fine of 200,000 rubles or lose his earnings in no more than a year of work. Prison sentencing is used as the most stringent measure for evading payment of compensation. It lasts a maximum of 24 months.

Leave and settlement

In Russia, compensation is provided for unused vacation. At dismissal the employer is obliged to make calculation of days which have not been used by the employee, and then to pay them. It has already been said that the maximum possible work without rest is 2 years. After this, the employee must be forcibly sent on leave. Accordingly, if the subordinate worked without rest for 24 months, and then decided to leave, the days of unused leave will be equal to 56. Otherwise, one should take into account how much the subordinate rested.

How to calculate compensation for dismissal? The first step is to determine how many days of vacation the employee has not rested. Only paid periods are considered. After this, we need to use a simple formula. It will help to find out how much money for a well-deserved rest the employer owes his subordinates. By the way, before calculating you will need to calculate the average earnings per day. Otherwise, it will not be possible to name the exact amount to be paid.

Compensation for unused leave upon dismissal must be reimbursed to the fullest. To do this, you simply need to multiply the days that the employee did not rest until the time of termination of the employment contract, with an average daily salary. The received sum is and is the money resources put for holiday.

When calculating the average earnings, leave, hospital, decree and other third-party payments should not be taken into account. They by law should not affect the salary. Every bona fide employer should know about this.

Arrangement

Compensation for dismissal by agreement of the parties is not such a frequent occurrence. And it is far from always possible to understand how much money the employer must reimburse to the subordinate when the employment relationship is terminated. The thing is that dismissal on a joint agreement includes several nuances. They will have to be taken into account when the employment relationship is terminated.

Usually the question of how to calculate compensation for dismissal does not arise. Employees are simply issued a settlement sheet, which details the time worked, as well as the unused vacation. On it in accounts department there is a calculation with the subordinate. This practice is common everywhere.

But if it is a question of the agreement of the parties, it is possible to calculate the compensation of leave upon dismissal, as well as the total amount that the employer will have to reimburse to the subordinate after the termination of the relationship. To do this, we take the already known scheme of calculation, which uses the average daily earnings. You can agree on a specific amount, which will be spelled out in the agreement between the employer and the dismissed, that is, independently determine how much the payment will be made upon the dissolution of the employment relationship.

The latter case usually makes one wonder how it is possible to calculate the compensation of leave upon dismissal and other due payments. This will help to agree on the approximate amount of money paid by the employer at the time of termination of the employment contract. After all, such a step can leave both the boss and the subordinate in the black.

Average earnings per day

How to calculate compensation for dismissal? It has already been said that the so-called average earnings per day are useful. But how correctly to count it? There are certain standards that the employer must take into account.

Firstly, it has already been said that the calculations do not take into account the additional funds that the employee receives. For example, premium or vacation, as well as sick leave. The usual salary is taken.

Secondly, it is necessary to understand what average daily earnings mean. This is the salary of the employee, which is paid on average for the worked day. It is considered as the ratio of the total amount of earnings for the previous 12 months to actually worked days in the specified period.

To be clear, we should consider the situation by example. There is a dismissal by agreement of the parties. Compensation, which is put to the employee, will be calculated taking into account the average earnings per day. Suppose the subordinate received 15,000 a month. And the citizen leaves on October 16, 2013. At the same time he spent the entire holiday.

In October there are 23 working days. The subordinate has worked out of them. 11. Under the condition of a salary of 15,000 rubles for the time worked, he will have to receive, upon dismissal:

15 000/23 * 11 = 7 193 rubles 91 kopecks.

In this case, you can calculate the average daily salary of the frame. During the year, this employee actually worked 250 days. Accordingly, for the day the citizen received on average:

15 000 * 12/250 = 720 rubles.

Many prefer to use the second scheme of calculating the money that is due to be paid when the employment contract is terminated. This is permissible if compensation is meant for dismissal by agreement of the parties. The total amount will not exceed the calculated deduction too much. And the agreement will be signed - no persistence on the part of the employee being dismissed.

In the situation under study, if deductions are taken for average daily earnings, then for the days worked in October the frame will receive:

720 * 11 = 7 920 rubles.

And the difference between the standard deduction for time worked is not particularly large. It is really easier for an employer to agree with a subordinate than to dismiss him "according to the article." This step will negatively affect the rating of the company.

Features with pregnant women

Now it is clear how the payment of money can occur, if there was a dismissal by agreement of the parties. Compensation is usually represented by vacation pay, and payments for time worked. Unused rest days are also taken into account.

Some are interested in what to do with deductions, when it comes to dismissing a pregnant woman. After all, she has a so-called decree. It should be noted at once that dismissal by agreement of the parties to employees who are in the position is not at all under any pretext. Only on their own. Then there is a compensation of the days of vacation at the time of dismissal, as well as the calculation for the time worked. In the same way as with all subordinates who resigned on their own.