During a period of economic crisis, many enterprises reduce their employees to optimize their work. In this regard, for most people, both for heads of organizations and for its employees, the question of what severance pay should be paid during reduction is very relevant, how to calculate it.
Abbreviation
According to the Labor Code of the Russian Federation, one of the reasons for canceling an employment contract is a reduction in the staff or number of employees of the enterprise.
The reduction in the number is a decrease in the number of workers in one position. For example, a reduction of three accountants out of eight. A downsizing is the dismantling of a unit or the elimination of identical staffing (i.e., for example, all engineers or all supervisors). In both cases, the employer must follow the law: provide sufficient grounds for carrying out these procedures, provide the employee with all the guarantees and compensations laid down upon termination of the employment contract (pay severance pay upon reduction of the employee, ensure the pre-emptive right to resign, etc.) . P).
The reduction procedure involves the following steps:
- issuing an order;
- notification of employees and offer them other vacant jobs;
- informing the Employment Center and the union;
- the dismissal of workers (as well as the statutory payment of severance pay upon reduction).
Issuing an order
As soon as the manager has decided to make a reduction in the enterprise, he must issue an appropriate order. The obligatory form of this order is not established by law, but the chief must take full responsibility for its preparation.
The order on the reduction of measures at the enterprise must include the date of the forthcoming procedure and the changes that are expected to be made to the staffing table.
Employee Notification
After the supervisor has issued a reduction order, he must notify in writing of the upcoming dismissal of each employee. Moreover, this must be done no later than 2 months before the removal of workers from work.
A separate notice is drawn up for each abbreviated employee, which is handed to him personally against signature. This document indicates the date and reason for dismissal.
Together with the notice of reduction, the employer must provide the employee with a list of available jobs (if any). If the worker agrees to transfer to a new position, the boss draws up his transfer. The manager is obliged to offer the available vacancies as they are released until the day the employee is dismissed.
Labor and trade union information
In addition to the fact that employees must be informed about the dismissal, the employer notifies the Employment Center and the trade union about this fact. The boss two months before the alleged dismissal (and in cases of mass layoffs - three months) is obliged to notify the organization about the upcoming event.
At the same time, the trade union should be informed both about the reduction of employees included in it, as well as about all other dismissed workers.
Dismissal of an employee during reduction
After two months from the date of notification of employees, an immediate termination of their work is carried out. To carry out this stage, the head of the organization publishes dismissal orders as a rule, according to form No. T-8.In this decree, in the column "Grounds", a reference is made to the reduction order, and if available, to the document in which the employee expressed his consent to the dismissal before the end of the warning period.
On the last working day, a worker should be paid severance pay upon reduction and a work book should be handed out. As for the record in it, the corresponding note is made with reference to Art. 81, part 1, paragraph 2, Labor Code of the Russian Federation.
Severance pay
The severance pay upon reduction is the material payment to an employee of an enterprise upon his dismissal in connection with a decrease in the number of employees or the staff of the organization. Compensation of this kind includes the average monthly salary, as well as the average monthly salary held by the employee for the period of employment, but not more than 2 months from the day of dismissal (taking into account severance pay).
In some cases, such payments may amount to three average monthly salaries: in situations where the employee was registered with the Employment Center within two weeks from the time of its reduction and was not employed after 3 months.
The severance pay for the reduction of personal income tax is not taxed in accordance with Art. 217, paragraph 3 of the Labor Code of the Russian Federation. The exception is payments exceeding three months of wages.
By collective or labor agreement, the amount of compensation for the reduction may be set higher than fixed by law.
Benefit calculation
Since the payments in question amount to several average monthly wages, the size of the severance pay upon reduction is calculated in accordance with Art. 139 of the Labor Code of the Russian Federation and Decree of the Government of Russia No. 922 of December 24, 2007, governing the calculation of wages.
average salary the employee in any mode of work is calculated on the basis of the funds actually accrued to the employee and data on the time practically worked by him for the 12 previous calendar months.
In this case, a calendar month is a period of time from 1 to 30/31 of the month inclusive, and in February - 28/29.
The wage calculation includes all forms of payments permitted by the wage system that apply to the employer in question, regardless of their sources. The size of the average salary of an employee cannot be less than the cost of living established by law.
The amount of cash payments to employees does not depend on their age, length of service or skill level. So, for example, severance pay for retirement reduction is accrued on a common basis.
Period and charges included in the calculation
In cases where an employee has been working at the enterprise for less than 12 months, the time during which the person was registered with the organization is taken to calculate the average monthly wage and, accordingly, the severance pay. If the worker has not worked even a month before the reduction, then they will use the tariff rate or salary established for him for calculation.
When calculating the average salary are not taken into account:
- the time when the employee kept the average wage, except for breaks for feeding the child, which are provided for by the labor legislation of the Russian Federation;
- days on which the employee was on sick leave or received maternity benefits;
- the period of non-performance by the employee of the work due to reasons beyond his control;
- the time of the strike, in which the employee did not participate, but could not fulfill his direct duties in connection with it;
- additional paid weekend to care for children with disabilities;
- other periods during which the worker was relieved of his duties with or without full or partial wage retention.
It should also be noted that when calculating the salary, the bonuses received by the employee for the reporting period are taken into account.If these remuneration was received by a person who has not worked for 12 full months, the amount of such income is accounted for in proportion to the time actually worked (with the exception of those bonuses that were accrued for the period practically worked, for example, monthly or quarterly).
Additional Compensation
In addition to the fact that the employee should be paid the laid-off severance pay upon reduction, other payments are due at the time of dismissal.
For example, the employer may, with the written consent of the employee, dismiss him earlier than the deadline set by the reduction order. In this case, the head is obliged to pay the subordinate additional compensation, which is the average salary of the employee, calculated in proportion to the time remaining until the end of the term for notifying of dismissal. Such compensation does not imply that the main severance pay during reduction will not be paid.
Along with the specified material compensations, the employee receives a salary for the worked period and compensation for unused vacation.
Severance pay for some categories of citizens
The Labor Code of the Russian Federation and other legislative acts provide for a different severance pay while reducing for some categories of employees.
For example, compensation for workers working in enterprises located in the Far North or territories equivalent to them is the average monthly salary, as well as the average monthly salary for the period of employment, but not more than 3 months from the day of dismissal (including allowance). Compensation can be paid to these employees for the following months for up to six months by decision of the employment service if the employee applied to the said body within a month from the time of dismissal and was not employed by him.
In situations where workers who are employed in seasonal jobs are reduced, the allowance in question is a two-week average earnings.
Other guarantees for workers in case of reduction
Along with the fact that the employee is given severance pay upon reduction of staff, the Labor Code of the Russian Federation also provides for other guarantees to employees upon reduction. These include, for example, the priority right of certain categories of workers to leave them at their workplace.
So, the head, choosing from several candidates for dismissal, must take into account that:
1. It is forbidden to reduce pregnant women and women who have a child under the age of 3 years.
2. Preference is given to those workers who have greater productivity and skills. In cases where these indicators are equal, at the workplace leave:
- employees if they have 2 or more dependents;
- workers in whose family there are no other persons making money;
- workers who have received injuries or occupational diseases at work;
- disabled military operations;
- employees who upgrade their skills as directed by the employer on the job.
Other categories of employees enjoying preemptive rights during reduction may be specified in the collective agreement.
Summing up, we can note the following:
- in the Russian Federation, the reduction procedure is regulated at the legislative level;
- The Labor Code of the Russian Federation and other regulatory legal acts establish the rules by which staff reduction, the payment of severance pay and other compensations to dismissed employees occur;
- the law establishes the minimum amount of severance pay and additional payments, but other, large amounts may be established by a collective or labor contract.
