In crisis conditions, many business owners are forced to restructure the company or completely eliminate it. The termination of the company is regulated in detail by law. The liquidation and reorganization of the organization require compliance with the established deadlines and certain procedures. Equally important is the observance of the labor rights of employees. Next, consider how the liquidation of the organization. 
General information
First of all, it must be said that the decision to terminate the enterprise involves the formation of a special body. It is called the liquidation commission. The management of the enterprise ceasing its activities passes into its powers. This, in turn, means that in labor relations the commission acts on behalf of the employer. The consequences of the liquidation of the organization primarily concern its employees.
Training
After the liquidation commission is appointed, it proceeds to study the state of affairs in the organization. Further, based on the available data, an action plan is outlined. First of all, dismissal will be carried out. Upon liquidation of the organization, labor relations cease with all employees. This is due to the fact that after the end of the entire procedure, the employer will cease to exist as a subject of legal relations. This means that not a single worker, even pregnant women, has the right to maintain a working relationship. It should be said here that this provision was adopted relatively recently. According to the previous TC, the employer was obliged to employ pregnant women, women with dependent children under 3 years old, and a number of other categories of employees. 
Important point
The fact that the employer does not have an obligation to employ dismissed employees does not mean that he cannot assist in the subsequent provision of their jobs. Today, holding structures are quite widespread. They represent several interdependent firms connected by the participation of one person in the authorized capital. If liquidation occurs in a holding at one of the enterprises, organizations remaining in it may invite workers with whom the employment relationship was terminated.
It should be emphasized that employment is not an obligation of the employer, but an act of goodwill of holding enterprises. The employer does not have any obligations whatsoever, as he ceases his activities and existence. The same applies to other holding enterprises. They also do not bear any obligations to the dismissed employees. And if the latter receives a demand for employment, the former may well refuse if there are objective reasons for this. For reasons can be attributed, for example, the lack of free places, the mismatch of qualifications of workers and so on.
Employment Center Notification
In Art. 25 p. 2 of the law governing the employment of citizens, it is indicated that if a decision is made that the organization will be liquidated, staff or the number of employees will be reduced, and employment contracts may be terminated, it is necessary to notify the employment service later than 2 months before the relevant procedures. The notice is in writing.In it, among other things, it is necessary to indicate the qualification requirements, positions, professions, payment terms for each specific employee. If the decision to reduce staff or the number of employees could provoke a layoff, the employment service should be notified no later than three months before the date of the planned termination of employment.
Normative base
In accordance with Art. 82 of the Labor Code, criteria for mass dismissal are established by territorial or industry agreements. For example, the Moscow tripartite agreement between the Government, associations of trade unions and employers stipulates that the termination of employment contracts in connection with the termination of enterprises with 15 or more employees in this category includes.
If the capital company has more than fifteen employees, then the employment service must be notified three months before the liquidation of the organization begins. If there are less than 15 employees, the authorized body shall be notified 2 months before the necessary procedures are carried out. 
Union notice
In the above art. 82 TC provides for the mandatory participation of an elective group from the primary trade union in the consideration of issues relating to the termination of employment contracts at the initiative of the employer. In this case, the provisions of the article, dismissal in connection with the liquidation is not included in the list of cases in which a trade union is involved in the conduct of the relevant activities. Along with this in Art. 21, clause 3 of the law governing the employment of citizens, it is prescribed that mass termination of employment contracts is allowed subject to prior written notification of the elected trade union body within the framework established by the Labor Code. It follows that if the procedures for the dismissal of employees have signs of mass character, then the trade union body must be notified no later than three months before they begin. Moreover, the opinion of the association does not affect the employer's right to terminate labor contracts.
Employee Notification
Employees must be informed that the organization is expected to be liquidated no later than 2 months before the immediate date of termination of the contract. This requirement is contained in Art. 180 TK. If an agreement is concluded with the employee for less than 2 months, they shall be notified no later than three days (calendar). Seasonal workers are notified 7 days in advance. A written notice containing the reason for termination of the contract is issued to the employee against signature. 
Liquidation of an organization: order
The procedure for the termination of the enterprise is divided into several stages. At the first stage, the formed commission places information in the relevant official publications that the organization will be liquidated, indicates the time frame for the application of creditors' claims. They must not be less than 2 months from the date of publication. The Commission takes measures to identify creditors who are notified in writing about upcoming events, as well as to receive receivables. This requirement applies to enterprises regardless of their form of ownership. Information that the liquidation of a non-profit organization will be carried out should also be published in the official publication. Today it is the "Bulletin of state registration."
Work with creditors
After the deadline for submitting claims on debt is completed, a liquidation (interim) balance sheet is drawn up. It contains information on the composition of the property, a list of creditor claims and the results of their consideration. If the enterprise ceasing to exist does not have enough money to fulfill its obligations, the commission shall sell material assets at public auction in accordance with the procedure established for the implementation of court decisions.Payments to creditors are carried out in accordance with the requirements contained in Art. 64 GK. The liquidation of a credit institution, bank or other institution that attracts funds of the population, implies primarily the satisfaction of citizens.
Final stages
After all settlements with creditors are completed, a liquidation balance sheet is drawn up. It is approved by the participants (founders) of the legal entity or the body that made the decision to cease the existence of the enterprise. In cases provided by law, the balance is agreed with the authorized state authority. The liquidation of the organization is considered completed, and the legal entity - ceased activity and existence, after entering information about it in the register.
Additional Information
In case of insufficiency of the property of a state-owned enterprise or funds from a commercial organization, creditors may apply to the court with a statement to satisfy the remaining claims at the expense of the property of the owner of the company (institution). The remaining material assets after settlements are transferred to participants who have property rights to them or are binding.
