Disabled severance pay: calculation

The severance pay for dismissal by disability is compensation that is paid to these people as necessary assistance for the period of a person getting used to new conditions. These funds allow you to fully exist before disability payments begin.

The employer must respect the situation and pay all the amounts due to the resigning employee strictly in accordance with the law.

Key aspects of the termination of employment

A working relationship between an employer and his employee may end in two cases:

• dismissal on their own initiative;
• termination of employment by agreement of the parties.

In any of these cases, the employee should be informed about the upcoming retirement. The statement must describe all the reasons for this act.

In addition, the employer must submit documents confirming the presence of the disease, regardless of which disability group the employee is adjusting his job responsibilities.

If the disability group allows the employee to continue working, then the employer must take care of transferring him to more comfortable working conditions in this situation.

Where to look for protection in case of refusal to pay benefits?

If an unscrupulous employer refused to pay the allowance due, then you can file a lawsuit in his name in court.

After settling with the employee, the specialists of the personnel department are obliged to hand over to the disabled person a completed work book. Otherwise, employers may face fines.

How to make out payments upon dismissal?

The working relationship is considered to be completely terminated after the dismissal order is issued to the employee and transferred to the accounting department, where the necessary amount of money is already calculated and accrued.

Depending on the basis on which the working relationship was terminated and calculations are made.

In the event that the employee is subject to reduction, the organization must fulfill the following requirements:

1. Coordinate the work schedule with subordinates.
2. Talk with employees who did not intend to leave their job responsibilities about the upcoming layoffs.
3. Notify them in writing of an impending severance of employment.
4. If there are vacancies for transferring to another place of work, then stipulate these conditions.
5. Notify of upcoming reduction Center for Employment.
6. Tell about the forthcoming procedure to the trade union body.

When should I apply for legal payment?

If a month has passed after the dismissal, and the disabled person has not found a new job, then he has the right to apply for his severance pay upon dismissal due to disability to his former employer.

A good reason for calculating benefits is a work book, in which there is no mark that the disabled person has a new job.

If a former employee has registered with an organization engaged in employment, and three months have passed and there is no new job, then he, along with a supporting certificate from this organization, is sent to his former company to calculate and charge payments.

Who can count on these payments?

According to the legislation in the field of labor relations, the following employees can receive severance pay upon dismissal due to disability:

1. Recognized incompetent, as a result of which they cannot fulfill their official duties.
2. Which, due to their health, cannot continue to work in the conditions where they worked until they became disabled.
3. Abandoned another lighter job offered.
4. With which the employer could not offer other working conditions available to them.
5. Resigned on their own initiative.

If the disabled person at his discretion terminated the working relationship, then the organization pays him:

• lost wages;
• compensation for unused vacation;
• compulsory payment established by law. Only for severely disabled people.

Disability severance pay calculation

The amount of accrual depends on the group that the employee received. In addition, the amount of money due to the disabled person will depend on his daily earnings.

At the same time, the amount of money earned for the last year of work and the number of days worked are also taken into account. So:

• calculate all the money that the employee received for the last year, before the day of his dismissal. In this case, material assistance, sick leave payment and travel allowance are deducted from the amount received;
• then calculate the number of days worked;
• calculate the average daily income (for this, the resulting earnings are divided by the days worked);
• the resulting figure is multiplied by fourteen days.

Example:

The employee received the 2nd disability group, and the employer could not pick up other working conditions necessary for him. The dismissal order was drawn up on the basis that the employee does not meet the existing working conditions. At the same time, the group was appointed on March 25, 2015.

1. The settlement period is from March 25, 2014 to March 24, 2015. And he is 263 thousand rubles.
2. It was worked out 210 days.
3. The average earnings per day will be equal to 1.25 thousand rubles (263/210).
4. Due allowance: 1.25x14 = 17.5 thousand rubles.

It should be borne in mind that the calculation of severance pay for dismissal due to disability and taxation are closely related. If the amount of the allowance will exceed the average monthly income by three times, then the employee will be forced to pay tax on this amount.

The presented calculation example does not apply to cases in which the employee received a disability through the fault of his superiors.

Disability severance tax

The Labor Code stipulates that no allowance is taxed. However, this applies to certain amounts.

As already mentioned, an amount that is three times higher than the average monthly salary of an employee is taxed. But at the same time, a fee in favor of the state is taken only from the amount that exceeds the restrictive threshold.

In the Far North, the value of this threshold is doubled, that is, personal income tax on severance pay for dismissal due to disability is calculated if its amount exceeds the average wage by six times.

Payments to the Social Insurance Fund are also not charged, unless, of course, the employee himself did not wish this by writing a statement.

If the employee is a payer of alimony and his salary is regulated by the bailiffs, this payment of severance pay for dismissal due to disability can also go to pay off debt to children with disabilities.

Is there a relationship between the accrual of benefits and the reason for dismissal?

The Labor Code states that the agreement can be terminated for the following reasons, which occurred regardless of the will and actions of the employee and employer:

1. There are no workplaces in the organization or in the workplace that, for medical reasons, are suitable for the working conditions of a disabled person.
2. If there are such places, but the employee himself refused them in writing.
3. Working conditions adversely affect the undermined health of the disabled person.

In the aforementioned cases, severance pay upon dismissal due to disability is paid without fail.

If an employee can continue his activities in this organization, but writes a letter of resignation on his own initiative, then he is not entitled to payment. In this case, he will receive only the remnants of wages and compensation for unused vacation.

The exception is the most severely disabled. In this case, the severance pay for dismissal due to disability of group 1 is accrued for any reason for termination of employment.

The employer must carefully study all the rehabilitation instructions for the disabled person so that not only the interests of his employee, but also of himself will not be affected.