Liquidation of the enterprise: payments to employees. Labor Code of the Russian Federation

Often, in our difficult times, enterprises think about liquidation. In this regard, many questions arise. One of those is connected with the payment of benefits to laid-off workers. Here it is necessary to take into account a lot of nuances.

General rules

When it was decided to close the company, a liquidation commission is appointed, which will begin to carry out this procedure. As for workers, it is clear that everyone is fired. But at the same time, if the liquidation did not take place in the end, then each of them can be restored under the same conditions as before, by a court decision. It turns out that dismissal on this basis is only valid in case of actual liquidation.

It should not be confused with the replacement of the owner or with reorganization. Since no successors will arise, absolutely all employees, including pregnant women and persons under the age of eighteen, are dismissed. Therefore, no additional approvals with enforcement agencies for these workers are required.

When the enterprise is liquidated, employee benefits and all other steps are carried out in strict sequence. Then it will be possible to avoid conflicts with workers, and excessive material costs.

Notifications

If the organization decided to close the firm, certain actions must be taken within two months. First of all you are notified:

• The employment agency;
• The trade union;
• Workers.

The organization is obliged to notify the employment service about the upcoming procedure two months before closing the LLC or an enterprise of any other form of ownership. The document should include the professions, specialties and requirements for dismissed workers, as well as pay for each of them.

If there is a mass dismissal, the notification must be submitted within three months.

Responsibility for the fact that the necessary documents for the liquidation of the enterprise were not submitted, is administrative. The employer can be brought to it under the Code of Administrative Offenses for late submission of information.

To the issues of termination of the employment contract, where the employer is the initiator, the trade union is compulsorily involved. This authority shall be notified in writing. With a massive layoff, this must be done at least three months before the liquidation procedure begins.

As a general rule, employees are warned about the forthcoming dismissal not later than two months before the termination of the contract. However, for those who are engaged in seasonal work, the notification is made no later than seven days, and for those who have a contract less than 2 months - for 3 days.

But if the organization is declared bankrupt, the bankruptcy administrator informs the bankruptcy administrator about the forthcoming layoffs not later than one month after the liquidation production in this form was put into effect. In this case, the employer has the right to terminate the contract earlier if he is willing to pay additional compensation to the employee in the amount of the average salary.

There are no special forms for notification. Therefore, the document can be drafted in an arbitrary form. If, after familiarizing himself with the notification, the employee refused to sign it, a special act on the refusal of signing is drawn up, where the authorized body and two or more witnesses (from the liquidation commission or any employees of the company) place their signatures. The two-month period is counted from the day the relevant act was drawn up.

At the same time, if the employee is currently on a business trip, he must be recalled for delivery of the notice against the signature. Only in this case can you count the two-month period and terminate the employment contract.

The dismissal order

Orders for termination of the contract are issued in the form of T-8 or T-8a. They are signed two months after the employee has been notified, or early, if the employee agrees (there must be a written confirmation) and the employer is ready to pay an additional compensation payment.

Each employee is introduced to the order. Then the relevant records are entered in the work books. On the day of dismissal, the former employee is given all the compensations he is entitled to.

Payments to employees

Upon termination of the contract on the basis of liquidation, the employee receives the following payments:

1. Salary for already worked time.
2. Compensation payment for unused vacation.
3. Compensation for the early termination of labor relations with this fact.
4. The severance pay for the liquidation of an enterprise, and it is received by those employees who worked part-time jobs.
5. Average earnings for the 3rd month are paid when a certificate from the employment agency is received.
6. If an agreement has been concluded for up to two months, the severance pay is not allowed. With the dismissal of a seasonal worker, the allowance must be equal to a 2-week pay.

Payments to pensioners

When the employment contract is terminated, the reason for which is the liquidation of the enterprise, the employer makes payments to employees in the amount of the average salary for the 3rd month from the date of dismissal to the citizen who at that time is unemployed and presented the relevant documents confirming it. However, pensioners do not fall into this category, because they are already protected by receiving pensions. Therefore, the employment service should not give them a decision on retaining wages for the 3rd month. At the same time, this body does not have sufficient grounds to refuse such a decision. It turns out that if the employment service still issues the corresponding document, then in the organization it is obliged to pay wages in the third month.

Compensation for unused labor

When the liquidation of an enterprise is effected, employee benefits also apply to the right to leave. To calculate the amount of this compensation, the average earnings for the year are taken and multiplied by all days of unused vacation.
According to the Labor Code of the Russian Federation, upon completion of the whole year, the employee is awarded 28 days of leave. If the year is not worked out to the end, then compensation is calculated on the basis of the available months. However, the organization has the right to round off the days of payment for unused vacation, but only in favor of the employee.

This type of compensation is not subject to tax and insurance calculation. With compensation, however, the income tax and personal income tax can be taken into account.

Severance pay and average earnings

The decision to liquidate an enterprise entails the need to pay the first month after the dismissal. The entire amount is payable regardless of whether the workers have settled in a new place or not.

Payment of the average salary can be saved in a period not more than 2 months. And for the second month, payment will be made if there is a written application of the employee and work record book, where it is clear that there is no reception for a new job. When you move to a new place of work in the second month, the allowance will be paid only for those days when he was not employed.

Payment for the third month is carried out on the basis of a document issued by the employment center. A dismissed employee may apply for payment at any time. However, after the closure of the LLC or the enterprise of another form of ownership was successful and the organization was excluded from the Unified State Register of Legal Entities, compensation can not be paid.

The average salary is calculated on the basis of the average actual payment for the last year of work. A calendar month is a time interval from the 1st to the 30th or 31st day. If the contract is terminated on the last day of the month, it is also included in the period for which settlement is made.

Despite the fact that there is, when the liquidation of the enterprise is implemented, a step-by-step instruction with sequential actions, some of them can be changed. Thus, the employment contract is generally terminated on an incident of 2 months from the date of notification of the employee. However, it can be terminated earlier than this period, if the employee has given his written consent to this. Then the organization pays additional compensation, also determined from the average earnings and the days that remained until the expiration of 2 months.

For example, if an employee is dismissed on the same day, when notified, he is paid compensation equal to the average salary for two months. If the contract is terminated later, but before the 2-month period, the payment is made for those days that remained before the planned date for the dismissal.

Taxation of compensation payments

When the liquidation of a small enterprise, medium or large, is carried out, and the employer pays compensation to the laid-off employees, it can take these amounts into account when calculating the profit tax. In addition, since the above payments are compensatory, they are not levied:

• NDFL;
• Social tax;
• Contributions for insurance.

Payment of amounts in later periods

In cases where the employer violates the terms of payments to employees, the liability is provided for. He is obliged to pay the amounts with accrued interest, the amount of which is from 1/300 of the refinancing rate of the Central Bank for each overdue day. This amount is also not taken into account in taxation and insurance premiums.

Allowance for temporary incapacity for work

This type of benefit is paid at the place of work. But there are in this kind of payments their exceptions. For example, insured persons receive benefits in the event that an injury or illness has occurred in the last month since the termination of the employment contract, regardless of the reasons for it.

If the employer has already terminated the activity, the payment is made by the FSS. In order to receive the amounts due, it is necessary to provide:

• List of incapacity for work;
• Certificate of income;
• Documents on the experience;
• A handwritten statement.

Then the FSS body will receive a corresponding allowance within ten days. A person can receive payment in person, by mail or by transfer to a bank account.

Payment of maternity benefits

When the enterprise is liquidated, employee benefits must be transferred to everyone, including women on maternity leave or childcare. The allowance relying on such an employee must be paid within a year. For a dismissed woman to receive the necessary payment for her, she should register with the employment service. The benefit will be transferred by the social protection bodies at the place of her residence.

The following documents must be submitted for receipt:

• statement;
• List of incapacity for work;
• Extract from the labor;
• Relevant reference from the employment service.

Thus, it regulates the procedure of the Labor Code. Liquidation of the enterprise, in whatever form it takes place, is a long and complex process. It is very important at the same time to observe the necessary order and sequence of actions, including to avoid conflicts with employees being dismissed. Otherwise, the company can wait for litigation, which will require additional costs and time.