Any business has its own life cycle, so at some point certain brands disappear from the market. There are many reasons for closing an enterprise: unprofitability of products, lack of a consumer, or even an inept approach to organizing a production or business process. Liquidation is the termination of all rights and obligations of a legal entity without transferring them to the assignee.
Concept and types
The instruction on the liquidation of the enterprise, prescribed in regulatory enactments, states that the closure may be voluntary or forced. In any case, after making the appropriate entry in the Unified State Register of Legal Entities, the organization is considered to have completely ceased its activities.
Forced closure is usually the result of a court decision. The reason may be a violation of applicable business standards, financial problems and others. Voluntary closure usually occurs at the initiative of the owners.
The liquidation procedure itself involves the termination of any activity, settlement of debt obligations, settlement with employees, their dismissal and sale of property.
What does the procedure look like
Voluntary liquidation takes from 3 to 8 months. At the first stage, an appropriate decision is made, the registration authority is notified of the start of the procedure. An advertisement is placed in the media. The main purpose of this publication is to notify creditors of the impending closure of the enterprise.
Then employees are notified of the upcoming release, an on-site tax audit is conducted, and claims from creditors are accepted.
At the next stage, a liquidation balance sheet is formed, from which it is already clear what expenses are expected during the liquidation of the enterprise, an inventory is carried out. As a result, debts are settled, settlements with employees are made, and a liquidation balance sheet is drawn up. And the very last step is to make an entry in the USRLE.
The compulsory procedure is not much different from the voluntary, only the manager is involved in all organizational issues, who first tries to "reanimate" the enterprise.
Expenses
In connection with the liquidation of the enterprise, you will have to pay the state fee for making the corresponding entry in the Unified State Register of Legal Entities. Today, according to the requirements of the Tax Code, the founders of the company are required to pay a fee of 20% of the amount of the fee that was paid during the registration of the legal entity. The size of the fee is 4 thousand rubles. Accordingly, you have to pay 800 rubles. For individual entrepreneurs, the size of the fee is 160 rubles.
In addition, you will have to pay for the publication in the “State Registration Bulletin”, to spend money on written notifications to creditors (postage). For the procedure for the sale of property will have to attract independent appraisers. If the staff does not have a lawyer and accountant, you will have to attract them from the outside and pay for their labor. It will be necessary to pay a notary public, partially the documents that are being prepared will have to be certified in the process. Submission of documents to the archive is also not free.
If forced closure is carried out, then the costs of liquidation of the enterprise will be larger. You have to pay for the services of members of the commission, the arbitration manager. It will be necessary to spend money on the procedure for the sale of property. If the company itself does not have enough funds to conduct the liquidation procedure, then LLC participants will have to pay them out of their own pocket.
Naturally, you will have to pay off all debts that have arisen to creditors, pay the labor of employees and pay off all tax arrears.
How to part with staff
In addition to settlements with creditors, the largest item of expenses for payments in the liquidation of the enterprise to employees.
The procedure itself is prescribed in the Labor Code and consists of several stages:
- employment service notice;
- employee notification;
- formation of orders on the upcoming dismissal;
- full settlements with employees;
- filling out work books and issuing them to employees.
The dismissal order is drawn up according to the standard form T-8a. But in the column “reason for dismissal” it must be indicated that it is carried out on the initiative of the employer (paragraph 4 of part 1 of article 77 of the Labor Code).
Severance pay
During the liquidation of the enterprise, most of the employees rely on certain payments, in addition to wages. No additional payments are made to persons who are accepted on the terms of a fixed-term employment contract for a period of 2 months. And it is necessary to notify such employees of the upcoming dismissal in 3 days.
If the company has seasonal workers, then they are supposed to pay severance pay in the amount of 2-week average earnings. And inform about the dismissal in 7 days.
The rest of the employees will have to pay for all the hours worked, compensate for the non-scheduled leave and compensate for the entire period until the person gets a new job. However, if the search for work has been delayed, then for the third month the employer should not pay anything, only in extreme cases, if the employment service makes the corresponding decision. In addition, if an employee does not register with the employment service, then he will not be paid benefits.
The costs of the liquidation of the enterprise on internal part-time workers are the same as on other employees. If a person is accepted by an external part-time employee, then he is not entitled to any compensation, since he has the main job in another enterprise.
All settlements with employees must be carried out on the day of dismissal.
Payments with alimony payers
This category of persons is found in almost every enterprise. Settlements with them in case of forced dismissal have their own characteristics.
The liquidation benefits for them are the same as for the rest of the employees. Despite the fact that the allowance is not regarded as a salary, you still have to collect alimony from it. According to List No. 841, withholding of alimony is also made from benefits that are provided for by applicable labor laws. By the way, the above List clearly restricts the list of types of income from which alimony cannot be paid, and it is not very large: payments for the birth of a child, for the burial of relatives, in connection with the registration of marriage, travel expenses, depreciation for tools or equipment that belong to the employee.
Settlements with pregnant women and those on parental leave
As you know, you cannot fire a pregnant woman. However, this rule does not apply to cases when a legal entity is completely liquidated and there is no succession. Payment of vacation is made by the social protection authorities until the baby reaches 12 months of age.
No benefits are provided for persons who are on parental leave. They quit on a common basis. The child care allowance in this case is paid from the social security fund.
Conclusion
The costs of liquidating an enterprise are not the smallest. The lion's share of the remaining funds will have to be given to employees, creditors and the arbitration manager, when it comes to the forced closure of the enterprise. State duty (800 rubles) and notarial services (up to 4.5 thousand rubles) can be attributed to low-cost parts of expenses.Will have to settle accounts with a lawyer and accountant (from 10 to 35 thousand rubles), if such specialists are not in the state. Do not forget that you will have to make a publication in the media, and in case of bankruptcy even twice. And if you take into account the fact that you can post a note in only one specialized publication, then its cost will not be small (about 2300 rubles). And if you turn to a specialized company, then this is another plus of about 40 thousand rubles. But if there is no other way, then you have to fork out.
It should be remembered that the employer has the right to increase the amount of benefits for retiring employees. Increased compensation payments may be provided for in a collective or employment contract. Although, it’s a sin to hide, few people come from entrepreneurs for extra costs, especially when it comes to bankruptcy.