Labor legislation defines the listthe moments in which the employer is simply obliged to pay the severance pay, if the employment contract is terminated. For example, it can be a benefit in the reduction of staff or the number of employees, in the liquidation of a company and other such cases. At the same time, the Labor Code provides for other types of payment in case of dismissal in a collective or employment contract.
Sometimes the firm agrees to pay the employeeadditional one-time compensation for dismissal, and its amount is established in the agreement on termination of the contract of employment. This type of payment is not provided for in the list of mandatory labor laws, either in the collective agreement or in the employment contract. Courts are of the opinion that an agreement on termination of a treaty can not be a part of it. It does not regulate the relationship relating to the performance of the employee's direct functions. In this case, it is impossible to reduce the base of the profit tax by the amount of compensation to the employee upon dismissal. But the company has the possibility of concluding an additional agreement with the employee, where the payment of vacation pay will be provided upon dismissal upon termination of the agreement on mutuality of the agreement of the parties.
Taxes and the Ministry of Finance in theirThe letters were explained to the effect that costs in the form of severance payments can be taken into account as expenses that allow reducing the base for income tax. Such dismissal payments should be provided for by the labor or collective agreement itself, or by an additional agreement to the contract. The text of this agreement should provide an indication that it is an integral part of the main contract, otherwise tax authorities can challenge the accounting of costs associated with the payment of this compensation.
Calculation of payment on dismissal does not representa special complexity, as here you only need to multiply a couple of indicators: the average salary for the day with the number of unused days on vacation. Calculate the average salary for the day can be, if you use the data on the actual payment for three months worked, it needs to be divided by the number of days that were actually worked out.
Now it is necessary to understand with whatnumber of days to be counted? It is worth remembering that compensation must be paid in any case, that is, it does not depend on who initiated the dismissal. For those who have worked less than 15 days, you do not need to count it, for everyone else - it is necessary. The full 28 days of leave will be paid to those who have worked for at least 11 months, that is, a calendar year, if counted along with the vacation. If it is a question of a lesser amount of worked time, then it is necessary to calculate the vacation in proportion to the time that was worked out.
Payment of wages upon dismissal
In case of termination of the employment contract, eachthe employee has the right to choose: get paid for leave or go for a walk. If an employee chooses to indulge in it, he will be paid only wages, and if he chooses compensation, in addition to the paid pay, he will also receive a payment for an unused vacation. There is a certain set of situations that are already regulated by judicial practice and normative acts, that is, there should not be disputes on these issues.
For employees who do not useadditional leave for the working year, it is expected to pay a cash refund. In the presence of holidays for several years, all of them must be compensated. In case of dismissal of an employee during the probationary period or in the case when he worked less than six months, he must be compensated, the amount of which is proportional to the number of days of vacation.
Now you know what payments can be made upon dismissal.