Compensation for dismissal due to liquidation of an enterprise

An unprofitable company cannot continue to conduct activities related to management or management. If the organization is no longer able to generate profit, the owners decide to liquidate it. This procedure must be carried out in accordance with the Labor Code of the Russian Federation and other legislation, therefore each of the former employees has the right to severance pay upon liquidation of the organization.

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Payments to a dismissed employee after the liquidation of an organization upon registration with the Employment Center

If an employee, after dismissal, contacts the employment center within the next two weeks, he will receive a number of benefits in terms of payments. Thanks to the center (hereinafter referred to as CZ, center):

• as usual, the unemployed are paid social benefits;
• if in the next 2 months. after registration he was not employed, the center extends his payment of compensation from the employer for the next, third month;
• further, this payment from the employer is extended in the same manner, through the central bank, up to 6 months, if the unemployed person in the center could not be hired for a job within six months.

For residents of the Far North and other areas equivalent to them, slightly different deadlines have been established for this part. Firstly, you can register with the central bank at a later date - within a month after dismissal due to liquidation. Secondly, initially the payment from the employer is provided for a period of up to three months, and not two, as in the general case.

How effectively are legal regulations implemented?

To briefly summarize the above about the process of compensation upon dismissal during the liquidation of an enterprise, we can say the following.

The current Labor Code does not identify certain categories of employees who can keep their jobs and avoid dismissal when the institution is closed. Employment contracts are terminated with all employees without exception.

As a rule, employment contracts are terminated with all employees - employers do not offer alternative positions

Dismissal is considered legal if the employee was warned about it no later than 2 months before liquidation. To do this, he is provided with a copy of the notice of dismissal, drawn up according to the rules, with the legal basis specified in the content. And only after familiarization with the employee and two months have passed, the employer has the right to issue a dismissal order. In a situation where an employee wants to quit earlier than after the provided two months, he may qualify for additional compensation payments.

Important! Compensation payments include full payment, the amount of unpaid vacation pay, and severance pay. On the day of termination of the employment contract, the employee must receive a work book in his hands, and a full payment is made to him. In the next two months, the dismissed employee may qualify for payment of the average monthly salary. To do this, it is necessary that the employer submits documents to the Employment Center, and the dismissed employee registers with this organization within two weeks.

The right to compensation remains if the employee has not found a new job within these two months from the date of dismissal. If employment has not occurred within the third month, the employee provides a certificate from the Employment Center. Employees of this organization confirm that they were unable to offer acceptable options for employment. In this situation, payments for the third month are also possible.

The legislation protects the rights of dismissed employees, and all required payments are made to them

The legislation regulating labor relations provides a guarantee of protection of the rights of dismissed employees. And if the overall situation is not very pleasant, information about the possibility of monetary compensation can help you cope with temporary loss of wages.

Severance pay upon dismissal

To analyze the topic, it is necessary to study possible options for terminating an employment contract.

For example, there is a difference between the calculations of a person who wrote a statement of his own free will and someone who has to leave due to the liquidation of the office.

Upon liquidation of an enterprise

Workers who lose wages due to the demise of the firm are recipients of severance pay.

Payment is made:

• mandatory for the first month after the termination of the employment contract;
• for the subsequent thirty-day period, you can request benefits from your former employer if a place of employment is never found and the citizen, through no fault of his own, is forced to live without a stable income.

It is possible to receive payment a third time, but this will require:

1. Continue to remain unemployed.
2. After dismissal, register with the labor exchange in the first two weeks.
3. Provide documents confirming the first two grounds to the former employer.

The difficulty of receiving severance pay for the second and third months upon dismissal due to liquidation is that finding a responsible person who was previously the employer is problematic.

By staff reduction

Payments are also due to those who were laid off.

The dismissal process is important because... employees must be notified of this two months in advance, which gives them the right to:

• expect layoffs and receive severance pay;
• write a statement by agreement of the parties and quit before the forced termination of the contract.

The redundant employee receives compensation according to the same rules as in the case of liquidation of the employer.

By agreement of the parties

In the process of such dismissal, an agreement must be drawn up, which stipulates:

• agreements, after the fulfillment of which the employee’s contract may be terminated;
• payments due after dismissal.

If it is documented that the employer must pay benefits upon dismissal in the amount of average monthly earnings, then you will have to pay.

At your own request

In this case, the calculation includes:

1. Wages for all days up to the day of dismissal.
2. Compensation for days that accumulated as vacation but were never used.

By disability

The following are protected from reduction:

• pregnant women;
• mothers raising children alone and receiving only alimony from the second parent of minors;
• disabled people.

Pensioners are not protected from layoffs unless they have a disability group.

An employed disabled person cannot be laid off, but he may lose his job if:

1. Doctors will prohibit any work activity.
2. There is no suitable job in production for an employee with a disability.
3. An employee with an official disability will himself refuse a job that suits his characteristics.

Severance pay to a disabled person who has lost his job is paid only once on the day of dismissal in the amount of an average two-week salary.

Compensation for early termination of the contract

Along with the termination of employment contracts, the parties have a number of mutual rights and obligations. One of the privileges of employees is the right to receive additional compensation payments, which arises in cases where the start of such a process is carried out ahead of schedule.

Important

A mandatory condition for early termination is the consent of the employee, which is drawn up by him in the form of a written document.

Additional compensation is calculated based on the number of days remaining until the period for notification of early dismissal would have ended. If the employee is absent on the day of dismissal, the issuance of the final payment, including all amounts of compensation payments, is carried out by the employer upon his first request.

Attention

This type of payment is subject to transfer to the employee on the last day of his work. Insurance payments that have the status of mandatory, as well as personal income tax, are not deducted from these amounts.

Paying taxes on severance pay upon dismissal. Personal income tax payment

By law, this payment does not provide for the accrual of personal income tax. However, there is an exception. A tax of 13% is levied if the amount of severance pay exceeds three times the monthly salary. If we are talking about regions of the Far North and regions that can be equated to such, then personal income tax is charged on six times the salary. An important condition is that all payments must be made through accounting and documented in the prescribed manner.

Insurance contributions from severance pay

The legislation does not provide for the calculation of insurance contributions for severance pay. The following cases are exceptions:

• the manager, on his own initiative, decided to pay the dismissed employee (the benefit is not provided for by state law);
• the payment amount exceeds the established limit.

What does the legislation say?

As noted, the issues of leave and compensation are stipulated by the Labor Code of the Russian Federation. It states that compensation payments are provided to a company employee in two situations:

1. The employee fills out an application and asks to replace the 28 days allotted for rest with financial compensation. This possibility is stipulated by Article 126 of the Labor Code of the Russian Federation. This refers to payments to a person who continues to work. By the way, only those who are entitled to more than 28 days of rest under working conditions have the right to use this opportunity.
2. An employee leaves the organization. In such a situation, the company must compensate for all vacations due at the time of dismissal. Payments are not made only when a person is deprived of his position under an article.

If an employer has not followed the requirements of the Labor Code of the Russian Federation for a long period and violated the rights of employees, namely by not sending them on annual leave, a large debt may accumulate. In such a situation, it is prohibited to compensate for the required 28 days with money, violating the employee’s right to a full 28 days of rest.

When protecting interests, an employee can rely on labor legislation. In addition, today enough legal and by-laws have been developed that regulate such issues and allow company employees to assert their rights. These include:

• Rules number 169, which were approved back in April 1930. Despite its long existence, the document continues to work today. It discusses in detail the issues of calculating compensation for employees who have worked for less than a year at the time of dismissal.
• Rostrud recommendations issued in June 2014. They also provide rules for calculating workers' compensation for situations where the reason for dismissal is a reduction in the number of employees or the liquidation of an organization.

How to calculate severance pay for a maternity leaver during liquidation

1. Notification of the employment service about termination of activity.
2. Notification to employees about the liquidation of the company in writing. To avoid force majeure, it is advisable to deliver the document personally, signed by the employee. The minimum period for notification is two months before the start of taking measures for exclusion from the Unified State Register of Legal Entities. The content of the text must include the date of contacting the HR department to obtain a work book and documentation. If the employee is unable to attend, everything is mailed to the home address.
3. Drawing up a dismissal order (after a 2-month period).
4. Calculation and payment of due compensation.
5. Issuance of work books to staff.

• Voluntary - carried out by decision of the owner. Feature: before an official decision is made to terminate activities, it is possible to transfer an employee to another company. A prerequisite is written consent.
• Forced - the decision is made by higher-level companies or founders. It differs in that dismissal implies future employment (the responsibility is taken by the employment service).

General provisions

By law, an employee of an enterprise has the right to take leave, which must be paid for by the employer. A company employee who has worked for the required period has the right to rest for some time. If a person quits, he cannot exercise his right. If this happens, instead of days for rest, the employee can count on payment of compensation, that is, the financial equivalent of unused days. This applies to situations related to dismissal due to the termination of the organization's activities.

According to the law, all vacations that the employee did not have time to use are subject to compensation, namely basic (provided once a year) and additional (may be provided depending on working conditions). The rules for calculating compensation are determined at the legislative level in the Labor Code of the Russian Federation.

Based on the above, if the vacation is not used or the time off is not fully taken, upon liquidation the organization must be paid compensation based on the days unused by the employee.

Amount of severance pay and payments for the period of employment in 2021

Severance pay is a special type of payment that is due to employees after termination of an employment contract with the employer and other cases of termination of cooperation. Not every employee can receive such payments, since this requires fulfillment of certain conditions. This includes:

• Liquidation of company;
• staff reduction;
• if an employee refuses to be transferred to work in another area;
• the presence of medical conditions that prevent the performance of duties;
• loss of performance;
• refusal to work due to changes in working conditions.

The severance pay for layoffs in 2021 is equal to the average earnings for one month. If an employee worked part-time and was laid off, no payments will be made.

In general, according to the Labor Code, payments are made on the day the employee quits. If the employee did not work on that day, then the benefit is transferred the next day after the employee made a request to make a payment.

The period for receiving benefits during employment depends on the reason for dismissal. It may also be specified in the employment contract. If the company was liquidated or there was a reduction in staff, then average earnings for the next two months are paid if the former employee did not find a job and applied to the employment center during the first month. For regions of the Far North, the period for such payments increases to three months.

Formula for calculating severance pay

Severance pay is calculated as follows:

How to calculate average earnings? Its value is determined by the formula:

When determining the amount of income that allows calculating severance pay upon dismissal, wages paid for the entire duration of the payroll period, including bonuses, are taken into account. The billing period is 12 months.

This does not include certain payments:

• vacation pay for annual leave;
• transfers based on sick leave;
• other cases when in fact the employee did not work.

If a month is partially worked, then earnings are determined only for those days when the employee performed his job duties.

Calculation formula for cumulative accounting of working hours

Some enterprises keep cumulative records of working hours when it is impossible to comply with the working hours in accordance with the law. Accounting is carried out based on the results of a certain period, which can be a month or a quarter.

In such cases, severance pay is determined by the formula:

Average hourly earnings are determined as follows:

The calculation period is 12 months before the month of dismissal. If the dismissal is carried out on the last day of the month, then this month is taken into account in the calculation.

An example of calculating severance pay in 2021

1. Sick leave
2. Payments upon dismissal due to staff reduction
3. Payment of sick leave
4. Compensation for injury at work

Unused vacation

In order to include compensation for unused vacation, you need to know what types there are. Chapter 19 of the Labor Code explains that there is a basic annual leave, which the employer pays, and an additional one. It is provided in separately specified cases, which include irregular working hours, unusual nature of work activity, as well as in others listed in the legal act.

Article 120 of the Labor Code of the Russian Federation provides for the duration of vacation in calendar days (both main and additional). The calculation of compensation payments is also based on the number of unused calendar days. Article 115 of the Labor Code of the Russian Federation determines that annual paid leave of 28 calendar days is provided once a year (counting from the moment the employee is hired to work in this organization). That is, the year begins not on January 1, but on the first working day.

Articles 115, 120 of the Labor Code of the Russian Federation

The opportunity to receive severance pay for unused vacation is provided to all employees of liquidated organizations, regardless of the length of their work experience. And if, by the time of dismissal, the entries in the work book confirm 6 months of service, payment for vacation will be issued in accordance with the general procedure.

Important! In the case of work during a part-time working year, vacation is compensated based on the days actually worked. According to Article 139 of the Labor Code of the Russian Federation, the payment is calculated according to the formula - 2.33 days of vacation per month. The payment amount will be 2.33 multiplied by the number of months worked.

If the dismissal occurred closer to the middle of the month, less than 15 days are not added to the number of months, and if after the 15th day, they are rounded up to one more month (letter of the Federal Service for Labor and Employment dated June 23, 2006 No. 944-6).

How to calculate average earnings per day when determining compensation for vacation provided in calendar days? According to the standard procedure - the amount of wages accrued for the period under review, divided by 12 and the average number of calendar days in the month.

Calculator for calculating compensation for unused vacation upon dismissal

Go to calculations

What other additional payments are due?

What additional payments are due upon liquidation?

Vacation amounts have already been discussed earlier. As for sick leaves, their payment after the liquidation of the enterprise is not carried out.

Only the legal successor can carry out this procedure for those whose temporary disability began before the contract was terminated, and continues after, until the moment of liquidation. If there is no legal successor, then such functions are assigned to the territorial branches of the FSS.

Part-time workers are subject to the same guarantees as workers of other categories.

Those who are fired before maternity leave can count on payments. But this procedure poses some limitations. The main thing is that the leave is issued before the organization is finally liquidated.

If this happens at least a month later, then no compensation is due. At least from the employer’s side, further issues are resolved by the Social Insurance Fund.

Compensation for a ballot in the absence of a legal successor

When an enterprise is liquidated, sick pay is not paid. Another thing is that with regard to compensation, the rights of the dismissed employee are preserved.

Let's consider a case where temporary disability occurred before the liquidation of the enterprise where he (the employee) was employed, and continued after it. According to the law, compensation payments fall on the legal successor of the legal entity. This works fairly and effectively in alternative liquidation, since in the opposite case there is no succession.

What to do if the sick leave was closed by the time the organization in which the employee worked ceased its activities? Who should I contact for payment of temporary disability certificate? In this case, the payment can be made by the local organization of the Social Insurance Fund (the body at the place of residence of the employee dismissed during the liquidation of the enterprise).

If an employee was on sick leave when the company was liquidated, you should contact the Social Insurance Fund for payments.

To make payments, you must provide a number of supporting documents:

• newsletter;
• income certificate;
• documents by which you can track the employee’s insurance record (work book, work certificates);
• application for compensation written by the dismissed employee himself.

Upon confirmation of the accuracy of the data presented in the documents, the social insurance organization will determine and provide temporary disability benefits. Payment must be made within 10 calendar days from the date of receipt of the required documents.

To receive compensation you need to provide certain documents to the Social Insurance Fund

However, the time during which an ill employee can provide sick leave for payment is significantly more than 10 days. According to regulations, the legality of presenting a sick leave certificate remains valid for six months after the sick leave is closed.

Severance pay upon liquidation in 2021: calculation

Payment of severance pay upon liquidation of an organization is one of the responsibilities of employers. What are the stages of liquidation and at which stage will compensation be issued? What regulations should be followed when making a decision? How to make the necessary calculations?

General information about liquidation

Reasons for termination may include personal reasons, financial problems, decreased efficiency or corporate conflicts.

A company can be liquidated either voluntarily or by court decision. In the first case, the procedure takes place in 10 stages:

• upon termination of an open-ended contract - no later than 2 months before the start of the procedure;
• dismissal of seasonal workers - 7 days (Article 296 of the Labor Code of the Russian Federation);
• fixed-term contract up to 2 months - no later than 3 calendar days (Article 292 of the Labor Code of the Russian Federation).

1. Sending notices of liquidation to creditors and the employment service.
2. Passing an on-site tax audit.
3. Collection of debts from debtors.
4. Drawing up an interim liquidation balance sheet.
5. Inventory.
6. Settlements with creditors and personnel.
7. Drawing up a liquidation balance sheet and entering data into the Unified State Register of Legal Entities.

During liquidation, absolutely everyone is fired, including those who fall into the category of beneficiaries: pregnant women, employees on maternity leave or sick leave. Arrears of wages, bonus payments, and compensation for unused vacation are paid. But what do you need to know about the payment of severance pay upon liquidation of an organization?

Legal basis

Payments can be mandatory or additional. The first ones are regulated by Art. 178 Labor Code of the Russian Federation. Issued in the amount of average monthly earnings. The second is regulated by Art. 80 Labor Code of the Russian Federation. They differ in that:

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• are accrued in case of termination of the employment contract before the expiration of the 2-month notice period;
• require the consent of both parties to the employment relationship;
• are determined for a different period (from the date of actual dismissal until the expiration of the 2-month warning period).

The purpose of severance pay is to compensate the employee for the time spent searching for a job. The Labor Code offers the following compensation:

Terms of provision:

• the dismissed person is registered with the employment center for at least 2 weeks (in general) and for workers in the Far North 1 month from the date of actual dismissal;
• lack of employment (a fact confirmed by the absence of a corresponding entry in the work book).

Calculation procedure

The calculation for a full month will look like this:

Severance pay = salary average x drab., where:

ZPsr.d. – average daily salary;

Drab. – the number of working days that the company is obliged to compensate.

For an incomplete month, severance pay will be calculated using the following formula:

Severance pay = salary average x Drab. (incomplete), where

Drab. (incomplete) - the actual number of working days in an incomplete month that the company is obliged to compensate.

The average daily salary is equal to the ratio of the amount of payments attributable to the billing period (ZPrp) to the actual number of days worked in the billing period (Add.):

Salary avg. = ZP rp. /Dr.

Example. Iceberg LLC is planning a liquidation process. As the covered period, let's consider the time from 1.07. 2021 until 31.05. 2019. The accrued salary was 463,900 rubles, the number of days actually worked was 245. Determine the amount of severance pay upon liquidation of the organization.

Solution:

1. The average daily salary is: 463,900 / 245 = 1893.5 rubles.
2. According to the production calendar, in August 2021 the number of working days is 23. The severance pay will be: 1893.5 rubles. x 23 days = 43,549.8 rubles.

The company is obliged to pay dismissed employees severance pay of 43,549.8 rubles for the first month. For those who cannot find a job in the second month if the appropriate conditions are met (registration at the employment center, absence of an entry in the work book), the amount is paid again.

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Compliance with legal standards upon termination of an organization's activities

The employer must notify the employee about the liquidation of the organization in advance, two months in advance - no later. For the fact of dismissal to take place legally, the employee must sign. For seasonal workers, the preliminary notification period is 7 calendar days. Employees who have entered into an employment contract for a period of up to 2 months are notified no later than three calendar days in advance. Individual entrepreneurs are required to notify employees upon dismissal no later than 2 weeks before the start of appropriate preparations. This is done in writing.

The notification papers are drawn up in two copies - one each for the employee and the employer. The period of two months is counted from the date when the employee signs the notice of dismissal.

The employer is obliged to notify the employee of the liquidation of the enterprise at least two months in advance

Not only employees are notified, but also employment authorities. A document must be drawn up in writing with a mandatory indication of the position held, the existing specialty, and profession. The qualification requirements and how each individual employee was paid are described in detail. This is written in Article 25 of the law under number 1032-1.

A legally issued notice guarantees that the rights of the dismissed employee are respected. If at least one of the provisions of the law is ignored or incorrectly documented, the court may invalidate it. The illegality of dismissal will result in the legislature obliging the employer to reinstate the employee to the position from which he was forced to leave. Such cases are described in legal practice. These precedents are contained in the archives:

• Ussuriysk District Court in the case of the claim of O. N. Bataeva (in the Primorsky Territory);
• Ivanovo District Court on the fact of the claim of G.N. Karpova (in the Ivanovo region).

Excerpt from Article 25 of RF Law No. 1032-1

Liquidation of an LLC by a court decision falls under the category of forced closure of a company. This article discusses cases of liquidation without identifying signs of insolvency of a legal entity. In addition to the Labor Code, the procedure is reflected in the Civil Code, the Arbitration Procedural Code, and the federal law describing the rules for registering legal entities. Regulatory acts comment on the grounds, stages of implementation, categories of persons who can start the process of closing an enterprise without legal succession.

Important! If an employee quits on his own initiative before two months, he receives compensation payments from the employer. The situation is documented in writing. They are calculated as the number of days remaining until the stipulated date (recorded in the notice of dismissal), multiplied by the amount of average earnings, according to Article 180 of the Labor Code of the Russian Federation.

When a period of two months has passed, the employer issues an order to dismiss the employee. For this purpose, there is a prescribed form No. T-8a. It is contained in the order “Order” on the termination (termination) of an employment contract with employees (dismissal).”

Form No. T-8a

The order enters into legal force when the employee signs that he is familiar with the fact of termination of the employment contract between him and the employer. If necessary, he may request a copy of the order certified by an employee of the HR department.

After the employee has received the notice and confirmed familiarization with the dismissal order with his signature, an entry is made in the work book. On the day of termination of the contract, the work permit is handed over to the now former employee.

In addition to the procedure described above, upon a written application from the employee, the employer is also obliged to provide duly certified copies of documents (if necessary). According to precedent, decision of the Kuibyshevsky District Court No. 2-1833/2011 in 2011, an employee can also request payslips with data on accrued and paid wages for the entire period of work until the day of dismissal.

The employee must sign the dismissal order

Nuances

One of the main mistakes that employees dismissed under liquidation notices often make is agreeing to terminate the contract at their own request. If you succumb to the persuasion of the personnel officer or the manager himself, you can deprive yourself of the possibility of financial support for several months. In any case, it is not recommended to do this, since no one ever gives guarantees of a new job, and at this time the person receives an “insurance” backing for his budget.

At the same time, the legislator imposes a whole list of responsibilities on the employer when dismissing employees, the regulations provide a description of cases when business managers may not pay benefits and compensation:

• In the case of voluntary dismissal, described above, as well as in the case of dismissal for a disciplinary offense, a citizen can only count on a final payment. Typically, this right of the employer is duplicated in the collective agreement, which is introduced to you upon hiring. The situation is not extreme. If the violation resulted from serious property damage, the final assessment may be reduced, but not by more than half. The remaining amount of damage will have to be written off or collected;
• When working for an individual entrepreneur, you can’t count on severance pay at all. If the contract does not specify such payment, the maximum upon dismissal is payment for the time worked. The situation may be aggravated by the fact that entrepreneurs, taking advantage of the crisis, rarely officially hire them;
• If the liquidation of an enterprise is one of the stages of the reorganization process, then the employee’s job can be retained. True, you should not confuse the concepts and agree to dismissal at your own request or hope that staff optimization will not affect you.

The tactics for terminating the activities of an enterprise should be extremely simple - work until the bell rings. In any case, it is necessary to assess the situation after the deadline for payment of severance pay established by the organization or upon receipt of the work book.

Final settlement

Payments due in connection with dismissal must be transferred or issued to the employee on the working day that is considered his last working day, as specified in Art. 140 Labor Code of the Russian Federation.

These will include:

• the amount of accrued earnings for the month in which the dismissal occurs;
• debt resulting from delays in payment of earnings from previous periods;
• financial compensation for those vacation days that were not used during the entire time the specialist worked;
• severance pay payable in connection with the dismissal of an employee caused by the liquidation of the employer.

When calculating the final payment, the employer must also take into account the financial obligations that the employee has to him. These may include: the amount of confirmed material damage; accountable amounts issued to an employee to perform job functions, for which the latter must provide a report on use; daily allowances issued to persons on business trips, etc.

The employer must withhold and transfer to the appropriate recipients the amounts collected under writs of execution for which the employee is recognized as a debtor.

Important

In situations where the provision of a final settlement is impossible due to the absence of the dismissed specialist, which creates obstacles to the physical transfer of funds, the settlement must be completed immediately upon receipt of the corresponding request from the dismissed person.

Allowing a delay in the issuance of settlement funds is the basis for the employer to pay additional compensation, which is calculated from the total amount to be issued. The amount of compensation will be equal to the product of 1/150 of the final settlement amount and the number of days of delay in payment.

How and by whom is this benefit paid?

During the payment calculation period, average earnings are taken as the basis. Companies have a production calendar that determines the number of working days in a month. Holidays and weekends are not taken into account. All benefits are calculated from the average monthly salary.

Official holidays and weekends are not included in this calculation. After the management of the enterprise has come to the decision to liquidate the organization, it is necessary to carry out a number of activities:

• During the termination of the enterprise's activities as a legal entity, all employees will receive compensation and severance pay as required by law.
• The manager is obliged to make payments for the period of time while former employees are employed.

The longest period of such payments that employees can count on should not exceed two months from the date of dismissal.

If the labor exchange deems it appropriate, the benefit may be paid for an additional month. This becomes possible if the employee is not found a suitable vacancy within two weeks. The employee must be registered with the labor exchange. When liquidating an enterprise, during the dismissal of workers, it is permissible to indicate something else as a reason. This is only possible with the consent of the employees.

The process of liquidating a company is not simple. For this reason, you should treat this process with maximum responsibility in order to exclude possible proceedings in court.

Additional aspects about the payment of benefits upon dismissal are discussed in the video below:

Compensation payments for various categories of employees

It was noted above that during the liquidation of an enterprise, the basis for the dismissal of employees is the initiative of the employer. The second important feature is the absence of a legal successor. And this means that all categories of employees will be fired. Any organization has employees who belong to a group that has additional guarantees. For such employees upon dismissal, compensation is provided. Which employees fall into this category? What are these payments?

Let's answer the first question. The group of employees entitled to compensation includes:

• employees who are on regular leave or temporarily disabled;
• pregnant women;
• women-mothers with children under 3 years of age;
• single mothers with a child under 14 years of age or a disabled child;
• employees who raise children of the above age in the absence of a mother;
• employees under 18 years of age (Resolution of the Plenum of the Supreme Court of the Russian Federation of 2004, number 2 on the application of the Labor Code).

Some categories of citizens can count on compensation upon liquidation of an organization

Now let's answer the second question. Employees who fall into the above categories will receive compensation. The regulations discuss the types and amounts of payments. According to Article 140 of the Labor Code of the Russian Federation, payment of benefits upon liquidation of an organization and calculation of its amount must be made on the day of dismissal. If a person is absent on the last working day, compensation is paid the next day after the request for payment is submitted. Thus, experts in the field of labor legislation determine a list of such payments that come into force upon liquidation of the organization:

• the amount of salary that was earned by the employee during the time before the dismissal order was issued;
• payment for earned but unused vacation;
• severance pay stipulated by labor law.

When an organization is liquidated, employees are paid wages, compensation for unused vacation, and severance pay.

Comments on the procedure and amount of dismissal payments can be found in Article 136 of the Labor Code of the Russian Federation. According to this document and other provisions, in case of debts from the employer for previous periods, they must be paid in full on the day the employment contract ends. If an employee has not worked for a full month, the employer pays wages for the days actually worked before dismissal.

Legal aspects

Since liquidation implies the absolute cessation of the activities of a business entity and does not depend on the organizational and legal form and implies exclusion from the Unified Register, dismissal upon liquidation of an enterprise applies to all employees without exception.

If the company closes, what rights does the employee have and what payments are due? – questions that arise for all hired personnel, who find themselves in equal conditions, regardless of status and position.

Documenting

At the legislative level, when closing an organization, there are regulations for document flow, non-compliance with which entails penalties applied to officials, non-recognition of the legality of the liquidation procedure, and legal proceedings with employees.

The procedure includes step-by-step documentation of the following stages:

1. Notification of upcoming dismissal due to liquidation to the employment fund - 3 months before the established date of termination of activity.
2. Personal warning to hired personnel - 2 months before forced termination of employment. According to Article 180 of the Labor Code of the Russian Federation, employees are warned in writing against signature, and if they are not at the workplace at the time of the warning while on sick leave, on vacations of all types, the notification is sent by a valuable letter with a list of attachments. The date of notification is the date of actual receipt by mail.
3. Formation of orders - after reading the notice in writing until the end of the work of the specially created liquidation commission. The form of the order is not regulated by law; at the discretion of the personnel service, a single document is possible for all employees, on the basis of which entries are made in work books.
4. Calculation of funds due on the day of dismissal, implying the closure of relations with employees on the payroll fund. Payments include:
   basic wages accrued according to the staffing table, bonuses and allowances of a production nature for the current month;
5. repayment of debt for previous periods, if any;
6. compensation for unused vacation for the entire period of employment;
7. severance pay is additional monetary compensation to provide time to search for the next job.

The issuance of work books, information about paid funds and the actual settlement with hired personnel put an end to the relationship, but only at first glance, since there are so-called “legislative holes” that lead to the continuation of the relationship.

Issues not regulated by law

Article 178 of the Labor Code of the Russian Federation states that during the liquidation of an enterprise, employees are entitled not only to severance pay, but also to provision of an average monthly income for a period of employment of no more than 2 months, including the severance pay received.

The regulated compensation continues for the third month, subject to the simultaneous observance of a number of conditions:

• written decision of the employment assistance service;
• application and registration at the labor exchange within two weeks from the date of actual termination of the relationship;
• absence of a new employer, despite being in active search mode.

In fact, the emergence of the right to compensation arises after the liquidation of the company; for objective reasons, there is no one to make payments to employees, since legally the liquidation procedure excludes legal successors.

The lack of settlement of the issue at the legislative level makes it possible for citizens to win lawsuits. Thus, on December 19, 2018, the Constitutional Court of Russia, by decision No. 45-P, recognized the rights of a citizen who was on maternity leave until the age of 1.5 years at the time of liquidation of the enterprise as violated. The court also ordered the legislator to amend Part 1 of Article 178 of the Labor Code of the Russian Federation, as being contrary to the Constitution.

If the enterprise is liquidated, then in what order and who pays compensation in the amount of average monthly earnings? What is the order of payment among former employees, since by the letter of the law they are all first-priority creditors? Maybe someone filed a lawsuit or was the first to succeed in bankruptcy, then what about the norms of the Constitution with the provision of equality of rights? – questions that remain unanswered at the legislative level.

Legal documents containing requirements for compensation to employees of a liquidated LLC

Even if the organization ceases to operate, the Labor Code guarantees the civil rights of employed employees who lose wages. The regulations that regulate the interaction between the employer and employees in the situation of liquidation of an enterprise are contained in the articles of the Labor Code of the Russian Federation.

Article 180 of the Labor Code of the Russian Federation

Social guarantees for employee protection apply to many situations. If we are talking about the liquidation of an organization, they provide cash payments for maintenance during the period of employment for a new job.

Important! Payments upon liquidation of an enterprise are not always the responsibility of the employer. Severance pay is not provided when an employee resigns of his own free will, due to a violation of the employment agreement or discipline. The same cases include dismissals by agreement of the parties.

Payments to an employee upon liquidation of an organization

The trends of the economic crisis can cause unsuccessful activities of business entities that are forced to initiate bankruptcy proceedings in order to avoid large financial losses. An inevitable element of liquidation of an organization is the dismissal of employees. Managers of an enterprise undergoing bankruptcy must worry about compliance with the requirements of regulatory sources governing the procedure for dismissing employees and the procedure for mutual settlements with them.

Losing a job creates uncertainty about the future. It is unknown whether a suitable vacancy will be found and how long it will take to find it. To support its citizens, the state guaranteed and legislated certain measures of material support.

Features of compensation in case of termination of activity

In the event of liquidation of an enterprise, all its employees are subject to dismissal. This applies even to those people who, under certain circumstances, cannot quit. The company is required to make payments in full on the day the employee leaves his position.

Mandatory payments in this situation include wages for the number of days worked, as well as severance pay. There is also another compensation payment, which is mandatory and relates to the employee’s due vacation. This rule applies both in case of self-dismissal and in the event of termination of the organization’s activities.

It is worth noting that the Labor Code of the Russian Federation does not have clear rules for calculating such payments. Therefore, to calculate the required amount, as well as determine the number of days for which the employee must receive payment, the company’s accounting department is involved. Its employees, in turn, are guided by Rules No. 169, mentioned above. Such norms are still relevant and applied in situations where contradictions arise with the labor code and Article 423.

If at the time of dismissal the employee has extra days, the amount of which is less than half a month, they are excluded from the total calculation. If this number is larger, rounding occurs.

It is worth noting that surpluses are not included in the length of service. Most often, the term “half” of the month is where the greatest dilemmas arise when calculating the amount of compensation payments. That is why special attention should be paid to this point.

Subtleties of calculating financial compensation

If vacation is replaced by compensation payments, calculations are made taking into account the fact that the employee has worked the entire year and deserves to take a certain number of days off. But there are a number of nuances that must be taken into account in the process of calculating the amount of such payments.

It is necessary to start from the fact that according to the Labor Code of the Russian Federation (Article 115), a person is entitled to 28 days. Employees who managed to work the entire year before dismissal and did not exercise their right must be paid financial compensation for the full period.

On average, an employee is entitled to 2.33 days per month worked, which can be calculated by dividing 28 days by 12 months of the year. It turns out that if a person is fired during the year due to the liquidation of the company, the person receives money in fact, that is, in proportion to the days worked in the company.

The calculation process is carried out according to the following algorithm:

1. The average income for 1 working day is calculated on the basis of the rules established by the Labor Code of the Russian Federation (Article 139).
2. The resulting number must be multiplied by the number of days that the employee did not have time off at the time of dismissal.

The subtleties of the calculation are also discussed in one of the government resolutions numbered 922 (approved in December 2007). If we proceed from the requirements of the Labor Code of the Russian Federation, then when drawing up employment agreements with a company for a period of up to 2 months, compensation is paid only for two days in relation to each of them.

If a person has worked in the organization for more than 5 months at the time of liquidation

An employee has the right to request a vacation after working for the company for six months or more.
But what to do if, at the time of liquidation, less than a year has passed since the employee was hired? Here the question arises about the relevance of paying compensation. Such situations are not described in the Labor Code of the Russian Federation, so the Rules of 1930, which were mentioned above, are taken as a basis. They stipulate that in the event of termination of cooperation with a person who has worked for less than 5.5 months, compensation for vacation upon liquidation of the organization should be provided. In addition, this rule also applies to other employees who, at the time of termination of the company’s activities, have 1 year and 5.5 months of experience, 3 years and 5.5 months, and so on.

Many people attribute this condition only to experienced employees who have been working at the enterprise for a long time. But this is an erroneous approach, because in such a situation we are talking about discrimination in the labor sector, which is unacceptable under the Labor Code of the Russian Federation. Consequently, in the event of liquidation of an organization, compensation for vacation earned for 5.5 months is due to both new and long-time employees. In this case, it is paid in full.