When a business unit is being liquidated, it is important to consider how education was registered and what documents govern its activities. In any case, this is a lengthy process. What subtleties are there in this matter? What documents need to be collected? How is the organization fired? Let's get it right.
What is a liquidation unit?
It is worth starting with the fact that the liquidation of a structural unit of an organization is a special procedural action, as a result of which it ceases to exist.
It is also important to remember that the company’s subdivisions include all representative offices and branches of the head office. They are not a separate legal entity.
All divisions of the head office work exclusively according to a single charter and do not have their own material base. She is common to the whole organization. However, if the constituent documents of the enterprise contain information about all divisions, then they can be considered, in fact, separate legal entities.
It should be noted that almost all branches are located at a great distance from the head office, for example, in another city or district. This is much more convenient than opening a new legal entity with the same functionality.
How to justify?
If the head office has decided to terminate its branch or representative office, a certain procedure should be followed. This is a very important step - the liquidation of a business unit. Dismissal of workers is accompanied by this procedure.
So, there are two types of elimination:
- voluntary;
- forced.
Only the Council of the founders of the company decides on voluntary liquidation. The grounds include:
- expiration of the unit;
- achieved the goal for which education was created;
- conflict situation;
- other circumstances.
Forced liquidation is possible only by court order. The grounds for the termination of the unit include:
- activity without licenses;
- activities that are prohibited by law;
- activity with violations;
- activities not in accordance with the charter of the head office;
- registration that was invalidated;
- recognition of the unit bankrupt.
Sample liquidation order
When making an order to terminate education, it is necessary to refer to the document on the basis of which the liquidation takes place. In case of forced termination of activity, this is a court decision, and in case of voluntary:
- minutes of the meeting of the founders;
- Act.
The order must specify the following data:
- full name of the head office;
- name of the unit;
- date of order and its number;
- name (what the document is about);
- essence (liquidation);
- the main reason why education is closed and dismissal occurs upon the liquidation of the entire state unit;
- terms for liquidation;
- commission members who will oversee the process;
- their positions;
- signatures.
Inventory
When an enterprise unit closes, the commission appointed by order must conduct a complete inventory of all available property of the branch or representative office, including the one stored in the warehouse. In order to conduct an inventory check, an order is issued.
Upon liquidation of the structural unit of the enterprise, the document should be created on the head office form and include:
- The composition of the appointed commission.
- A complete list of what will be included in the scan. It can be money, movable property, etc.
- Timing inventory.
- Reason (liquidation).
- The timing of receipt of funds in accounting for evaluation.
It is important to remember that absolutely all property that is listed on the balance sheet of an enterprise is subject to accounting.
Elimination Period
The exact dates in which the termination of the branch or representative office does not exist. However, practice shows that the complete liquidation of a business unit occurs within 1 month.
It is worth noting that the management of the organization is obliged to notify the number of staff on the termination of education in at least 2 months. Therefore, in some cases, the process may be delayed. But if the founders are in a hurry and want to complete the procedure, as soon as possible, then there is a way out. To do this, it is enough to pay compensation benefits to all employees of the unit. Thus, the termination of the branch or representative office can be postponed to an earlier date.
Tax notice
When liquidating a business unit, which is listed as a separate legal entity, it is necessary to apply to the tax service. To do this, it is enough to send a correctly executed statement. After receiving it, employees of the Federal Tax Service will process it no more than 10 working days. It is worth noting that the tax authority may decide on a field audit, then the processing time of the application will increase to 30 days.
After confirming the application, the head office must notify its FTS authority of the closure of the unit within 30 days.
Further, you can already notify the liquidation of other bodies, including:
- Pension Fund;
- Social Insurance Fund;
- MHIF;
- CP of the population where the branch or representative office was located.
It is worth noting that a copy of the founders' decision to terminate education should also be sent to all of the above bodies.
Workers rights
Dismissal upon liquidation of an entire state enterprise unit is inevitable. Therefore, it is very important to carry out a reduction in accordance with all the requirements of the Labor Code of the Russian Federation.
So, first you need to give all employees notice of dismissal under a personal signature. This must be done 2 months before the termination of education. If an employee refuses to sign a notice, then a special act must be drawn up indicating the refusal. An employee of the personnel department must sign such an act.
In addition, the management of the unit is obliged to notify the entire declining staff of existing vacancies in other entities or at the head office. It should be noted that in the presence of free bets, preference is given to reduced staff. If an employee accepts a job offer, then the unit’s management is obliged to provide the citizen with relocation and employment in another city or region (in case the branch is located in a remote area).
Dismissal of "maternity" and other preferential employees
As you know, some employees who belong to the preferential category, just can not be fired. However, this rule does not apply if a business unit is liquidated. The dismissal of women on maternity leave can also be carried out if the education ceases to operate.
In addition, preferential employees include:
- women on maternity leave;
- employees who are on official leave during this period;
- women who have not yet gone on maternity leave, but are already in an interesting position;
- employees who are on sick leave at the time of liquidation;
- women who raise young children under the age of 3 years.
It is worth noting that all of these citizens can also be dismissed unilaterally. However, the management of the unit is obliged to notify them, as well as all other staff. Moreover, all of them can count on compensation payments and offers on available vacancies.
Benefit payments
When a dismissal occurs in connection with the liquidation of a unit, management is obliged to pay all employees a benefit equal to the average monthly salary of a particular person.
In addition, after the dismissal, another allowance should be paid in the amount of the average monthly salary. It is assigned only to those employees who have not found a new job. The payment term is 2 months. As a result, the former employee should receive 3 average monthly wages.
However, there are some subtleties when closing the unit.
- If the employee decided not to wait for the official liquidation of the enterprise (for example, found a new job), then the employer must make another payment to him, which equals the remaining days.
- In the event that a unit in which there is no state ceases to operate, no payments will be made.
Some features
During the liquidation of a business unit, there are some more features.
If a unit of a budgetary organization ceases to operate, the decision is made at the level of the government or local authorities.
If a branch or representative office of an LLC or a public company is liquidated, then such a decision is made very simply - by a vote of shareholders. It is worth noting that if the education is located in the same subject of the country as the head office, then employees will be dismissed by a simple reduction.
Things are a little more complicated with a branch or representative office with a zero balance. The fact is that such entities are of particular interest to employees of the Federal Tax Service. Therefore, management must comply with all legal requirements and avoid errors. Upon liquidation of the unit, there should be no payables and receivables.
An IP branch can cease its activity only by one decision of the IP owner. Other stages will be the same as during the liquidation of a legal entity.
If the unit does not appear in the text of the charter of the main enterprise, then the dismissal of employees during its liquidation occurs with the wording "reduction of full-time employees." If it appears, then the state is dissolved in connection with the liquidation of the formation of the enterprise.