The procedure and terms for payment of wages upon dismissal according to the labor code. Procedure for payment of wages: advance payment is required

A unified form for this document has not been approved. Therefore, the employer has the right to develop it independently.

Many citizens are interested in the procedure for issuing pay slips. According to Art. 136 of the Labor Code of the Russian Federation, the employer is obliged (advance payment and the main part). But the issuance of pay slips for wages, according to the Labor Code, can be carried out once a month upon final payment, since the components wages when issuing an advance are not yet known. It must contain information about all accruals and deductions made.

When are payslips issued: before or after payday?

The deadlines for issuing pay slips to employees are not established by law and can be determined by the employer independently.

For example:

In some organizations, money is issued by an accountant through a cash register. In this case, the payment is issued to the employee at the time of receipt of funds. But in Lately Most often, employers transfer money to employees for bank card. Then the document is issued in advance in the accounting department.

How to confirm that it was delivered to the employee? There are the following methods:

• the form of the document provides for a tear-off part. At the time of receipt, the citizen puts his signature on it;
• You can also keep a special logbook. In it, employees will sign for receipt of the document.

What information is included in the document?

It should contain the following information:

• components of wages due to a citizen for the period worked;
• the amount and reason for the withheld amounts;
• the total amount to be paid to the employee.

Sample pay slip

Since the employer’s obligation to prepare calculations is provided for by law, their absence may be regarded by the labor inspectorate as a violation in the event of an inspection. In this case, the employer faces a fine for failure to issue payments. Therefore, tear-off parts of calculations must be stored for at least five years.

Any officially employed citizen has the right to leave. In this case, before legal rest, the authorized employee is obliged to pay the employee vacation pay. Let us examine in more detail when vacation pay is paid, how to calculate the amount of payments and other nuances related to the employee’s rest.

What is vacation

Vacation, according to legal norms, is considered to be temporary release from work for a certain period of time. A citizen has the right to use this time for rest, solving personal problems and other issues. During the vacation, the employee retains workplace and position.

Legislatively, there are several types of leave:

1. Annual. Mandatory paid vacation.
2. Going on maternity leave. Provided during the last stages of pregnancy, after childbirth and during child care.
3. Student. Possible to take when passing exams, defense theses, obtaining higher qualifications, etc.
4. Temporary disability. Provided during illness.

Let's talk in more detail about annual leave and when vacation pay should be paid.

Order

In order to find out what the system for calculating funds for vacation is, and especially when vacation pay is paid under the Labor Code, you need to pay attention to the procedure for providing such vacation.

Many people know that a full-fledged vacation, which will be paid for by the organization, can be taken no earlier than after six months of continuous work in this company.

Paid leave can be granted before the end of six months of work only in the following cases:

• a woman before or immediately after maternity leave;
• an employee who is under 18 years of age;
• an employee who adopted a child under 3 months;
• other situations provided for by law.

After the first year of work, the employee has the right to take leave at any time, according to the priority established by the company.

Annual leave must be entered into a special schedule and agreed upon with the employee himself. In addition, the employee has the right to reschedule rest and divide it into parts. These actions must be coordinated and not infringe on the rights of other employees.

What the law says

Labor law of the Russian Federation regulates the duration of paid leave. It is 28 days. Extended annual leave may be provided in those cases specified in the Labor Code of the Russian Federation.

The payment of vacation pay is also established by law. Payment will depend on the billing period, average salary, and the employee’s income for the billing period. The billing period is usually considered to be the entire period of time that a citizen worked before the vacation.

The amount of vacation pay is calculated by a certain method, which is established in the accounting department. In this case, all norms of labor law and legislation in general should be taken into account.

What amounts should be included in the calculation?

When calculating average earnings for a working year, it includes those payments that are approved by the organization. Such payments include:

• salary at the approved rate;
• compensation for overtime work;
• premium;
• other payments for labor performance.

But there are payments that can be issued along with the salary, but will not be taken into account when calculating vacation pay. This:

• travel payment;
• compensation for food and the use of personal transport;
• sick leave;
• other non-labor or social benefits.

Calculation

The payment of vacation pay directly depends on whether the employee has worked the pay period. For those employees who worked 12 months in full before the vacation, the formula for calculating vacation pay will be as follows:

Average daily earnings= payments for the billing period/12 months/29.3, where

29.3 is the average number of days per month in a year.

In the case when the billing period has been partially worked out, the following formula for calculation is applied:

Average daily earnings = payments for the billing period/(29.3*number of full months worked + number of days worked in an incomplete month).

Average number of days worked in an incomplete month = 29.3/total number of days in an incomplete month * number of days in the time worked in a particular month.

This calculation is acceptable in those months when the employee had excluded periods. This:

• vacation;
• business trip;
• time of incapacity;
• other intervals.

Once the average earnings have been calculated, the amount of vacation pay can be calculated. This can be done using the following formula:

Vacation pay = average earnings * number of vacation days.

The authorized person involved in the calculation of vacation pay must comply with the procedure and timing of payment of vacation pay.

When is it paid?

Every employee who is authorized to calculate and accrue funds is required to know when vacation pay is paid? The legislation has established a certain period for this - three days before the start of the holiday.

But this issue also has its own nuances. For example, what to do if the accrual date falls on a weekend and the accounting department is closed. In this situation, the money must be transferred on the last working day before the weekend. The same applies to holidays. According to the law, none of the holidays, especially long ones, can interfere with the payment of vacation pay.

Therefore, if vacation starts on Monday, when are vacation pay paid? Funds can be transferred on Friday. In addition, tax is also charged on vacation pay. This fact should not be forgotten when calculating funds.

Another fact that cannot but concern employees is whether vacation pay is paid along with their salary or not? The law does not provide for such a rule. Not a single legislative act speaks of this as an obligation, which means that the employer should not pay both wages and vacation pay at the same time. The employee must receive vacation pay three days before the rest, and the salary must be accrued on time.

Documentation

So we found out when vacation pay is paid. Next, we will consider what documents are involved in granting leave. The main package of documents consists of:

1. Entering information about the rest period into the vacation schedule.
2. Employee application for annual leave.
3. Notifying the employee about the upcoming vacation.
4. Organizational order to provide paid leave.
5. Payment of vacation pay (how many days before the vacation was discussed earlier).
6. Entering information about vacation into a personal card.
7. Displaying the vacation period in the working time sheet.

Late payment

It is officially established when vacation pay is paid labor code- no later than three days before the start of the vacation. Does the employer have the right to violate this deadline?

An important function of any manager is the non-violation of employee rights. This also includes timely payment of all due funds. Consequently, the Labor Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and other legislative acts establish various measures of liability for failure to fulfill the direct obligations of the head of the organization. This also includes late payment of vacation pay.

Legal rest and vacation pay are a serious matter. Every leader must take this responsibility seriously. Today, the law clearly regulates fines for late payment of money for vacation: according to the rate of the Central Bank of the Russian Federation, this is 1/300. It does not matter at all for what reasons the employer delayed payments.

Responsibility

According to labor law, the last day of payment of vacation pay cannot exceed 3 days before the employee goes on vacation.

If the employer violates the established deadlines, then for a single violation:

• the organization may be fined from 30,000 to 50,000 rubles;
• entrepreneur - from 1,000 to 5,000 rubles.

In case of repeated violation:

• the organization must pay from 50,000 to 70,000 rubles;
• entrepreneur from 10,000 to 20,000 rub.

Many people believe that the fine is not large enough. The employer must feel responsible for what he has done, and such fines do not give him such an opportunity.

Employee actions

What should an employee do if due payments they never came to him? There are several options:

• Transfer the required rest to another time (some companies practice similar pressure on employees) when the organization’s financial situation has stabilized.
• File a complaint with the labor inspectorate or the prosecutor's office. This method is effective because the employer will immediately find the required amount, but it can hardly be called optimal. Such complaints can worsen the reputation of the employee himself and the prestige of the organization in which he works. In addition, due to a complaint to these authorities, career growth for the employee will be closed (this is illegal, but it is practiced).

Actions upon dismissal

If an employee is fired, when is vacation pay paid? In this case, it would be correct to say that the employer does not pay the vacation pay itself, but compensation for unused vacation. Such compensation is paid along with the rest in cash during employee payout.

An employee can write an application to be granted non-vacation leave with subsequent dismissal. In other words, an employee can first rest and then quit. The last day of vacation will be considered the day of dismissal. The exception is the dismissal of an employee for his guilty actions.

If the employee was employed under fixed-term contract, he may also demand leave followed by dismissal. Moreover, the vacation period may extend beyond the expiration date of the contract, either partially or completely. In this case, the last day of vacation will be considered the day of dismissal.

In the event that an employee resigns due to at will, and he is entitled to leave followed by dismissal, the resignation letter can be withdrawn until the day of termination of the contract. An exception is the invitation in writing of another employee to replace the resigning employee.

Guarantees

During vacation, the employee is provided with certain guarantees. While he is resting, the following are saved for him:

• workplace;
• job title;
• average earnings.

In addition, in addition to the standard annual paid leave, an employee can count on additional rest. Similar holidays are provided:

1. Employees who work in hazardous or hazardous conditions. It is legally established that the duration of rest cannot exceed a week. But exact time additional rest may be specified in the employment contract. If the total duration exceeds the minimum established period, the employee can take monetary compensation for the period that exceeds the period of additional rest.
2. Employees with a special nature of work. The list of such employees who are entitled to additional leave, as well as the temporary period of such rest, is compiled by the Government of the Russian Federation.
3. Employees who have irregular working hours. Additional leave in this case is determined by the collective agreement and the internal regulations of the organization. Its duration cannot be less than three days. Additional leaves for employees with irregular working hours can be provided in federal government agencies by regulations of the government of the Russian Federation, in government agencies of a constituent entity of the Russian Federation by regulations of state authorities of a constituent entity of the Russian Federation, in municipal institutions regulatory legal acts of local government bodies.

Every worker has the right to annual paid rest of at least the duration established by law. Article 114 of the Labor Code of the Russian Federation also obliges the employer to preserve the employee’s place of work, position and average earnings during the vacation.

Labor Code of the Russian Federation on the timing of receiving vacation benefits

Annual paid leave is provided to each employee. This right is enshrined in law by the corresponding article of the Labor Code of the Russian Federation.

The duration of annual paid leave usually does not exceed 28 calendar days. More long holidays are established for certain categories of workers, for example, for workers of the Far North, employees of hazardous industries, etc.

The legislator provided for the preservation of the average earnings of the working person during the annual rest period allotted to him. Payment for this period is set according to a formula.

By multiplying the number of days of rest by average earnings, the amount of vacation pay is determined. For calculation average daily earnings a billing period of 12 months is taken and payments are made only for the time actually worked. Disability benefits and various social benefits are not taken into account.

The period for which vacation pay is paid is established by Part 9 of Article 136 of the Labor Code of the Russian Federation. Vacation pay must be paid no less than 3 days before the start date of the vacation. Earlier you can pay vacation pay, but later you can’t. In case of delay in payment of benefits due to the fault of the enterprise, the employee is entitled to compensation.

It is also not very convenient to make a payment earlier than three days in advance. Various circumstances may arise in which going on vacation will have to be postponed (for example, illness). Therefore, it is optimal to accrue and pay vacation pay 3 days before the start date of the vacation.

Despite the fact that the above-mentioned article of the law does not specify the status (calendar or working) of these three days, there is a special letter from Rostrud (No. 1693-6-1 dated July 30, 2014), according to which the counting must be carried out in calendar days. Three calendar days before the start of the vacation, benefits must be paid.

Late payment of vacation pay

Administrative liability for an employer who did not notify the employee of the vacation entitlement to him by law or committed such a violation of the Labor Code of the Russian Federation as failure to pay vacation pay on time is provided for in Art. 5.27 Code of Administrative Offenses of the Russian Federation:

• for officials, a warning or fine from 1 to 5 thousand rubles;
• for entrepreneurs a fine of 1 to 5 thousand rubles;
• for organizations a fine of 30 to 50 thousand rubles.

Find out at what time he can count on vacation, working the right from the vacation schedule, the preparation of which everyone is notified against signature. If there is no such schedule, the employee writes a statement.

The vacation application was submitted less than 3 days before the expected vacation date

Most likely, such leave will not be issued: the employer will not have time to make calculations and pay vacation pay.

Although the Labor Code of the Russian Federation does not regulate the time for submitting an application for vacation, given that vacation pay must be paid 3 days before its start, the application must be submitted at least 4 days in advance. Otherwise, the employer simply will not have enough time to complete the registration and payment within the period established by law.

It is worth noting that in most cases it is not necessary to apply for annual paid leave. The fact is that enterprises draw up a vacation schedule, of which the employee is notified in advance, against signature.

When the deadline established by the schedule approaches, the director issues an order to grant vacation, and the accounting department calculates vacation pay based on it. The employee, having read the order, puts his signature on it as a sign of consent.

If an employee requires paid labor leave, but not at the time established by the vacation schedule, he must write a statement at least 4-14 days before the expected date of departure.

Watch the video below about the timing of vacation pay:

If the last of three days before the issuance of vacation pay coincides with a weekend

As mentioned above, vacation pay must be issued no less than three days before the first day of vacation. The deadline for paying vacation pay in 2019 remains the same; no changes regarding the norms established by law have been adopted.

If the third day is a weekend or non-working day, the payment must be made taking this into account, that is, 4 or 5 days in advance.

If the payment is made not through a cash register, but by non-cash transfer to a bank card, you need to take into account the working hours of banks. You may have to make the transfer earlier than 3 days before the start date of your vacation.

For example, an employee is scheduled to go on vacation starting May 10, 2017. His vacation pay must be paid no later than May 7. Considering that May 7 is Sunday, and May 6 is Saturday, the day the benefit is issued is shifted. Even if the accounting department works on Saturdays and makes a transfer to the card, the bank is not working, which means the employee will not receive the money. Therefore, payment of vacation pay must be made no later than May 4-5, 2017.

Ask questions in the comments to the article and get an expert answer

Many employers do not pay enough attention to payslips - some do not issue them at all, while others issue them, but today according to one form, tomorrow according to another. Meanwhile, the legislation establishes certain requirements for the pay slip, and today we will talk about them. In addition, you will find out what liability an employer faces if he ignores the requirements of the Labor Code of the Russian Federation regarding pay slips.

Is the employer required to issue a payslip?

The reward for work is. Its size depends on the qualifications of the worker, the complexity, quantity and quality of the work performed. Let us recall that the components of the salary in accordance with Art. 129 of the Labor Code of the Russian Federation are: compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, in special and in territories exposed to radioactive contamination, and other compensation payments);

incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).

Article 136 of the Labor Code of the Russian Federation determines that when paying wages, the employer is obliged to notify writing each employee:

O components the salary due to him for the relevant period;

on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of earnings, vacation pay, dismissal payments and (or) other payments due to the employee;

about the amounts and grounds for deductions made;

about the total amount of money to be paid.

From the wording of this norm it is clear that the employer is obliged to issue pay slips. Moreover, this rule applies to all employees of the organization - both part-time workers and those working under fixed-term employment contracts.

When should certificates be issued?

So, according to Part 1 of Art. 136 of the Labor Code of the Russian Federation, pay slips are issued “when wages are paid.” In turn, according to the rule of Part 6 of this article, salaries are paid at least every half month. The specific date of payment is established by the internal rules labor regulations, a collective agreement or an employment contract, but no later than 15 calendar days from the end of the period for which the salary was accrued.

From a literal interpretation of these norms, we can conclude that a payslip must be issued twice a month. However, when paying salaries for the first half of the month, not all components of the salary can be determined; for example, personal income tax is calculated on the last day of the month. In addition, many companies pay an advance payment for the first half of the month in a fixed amount, which does not change even if the employee, for example, is sick. Therefore, we believe that it is logical to issue a pay slip when paying part of the salary for the second half of the month. In this case, the sheet will need to indicate the amount paid for the first half.

Question:

When should payslips be issued to employees whose salaries are transferred to bank cards?

Answer:

First of all, let’s say that many employers do not issue pay slips to employees who receive their salaries on a card. This is a violation of the Labor Code. It does not specify under what method of payment of earnings the slips are issued. Therefore, they must be issued in any case, even if the employee receives part of the salary in kind or in some other way not prohibited by labor law.

Regarding the timing of issuing pay slips in this case, Rostrud in Letter dated March 18, 2010 No. 739-6-1 indicated that the procedure for issuing pay slips when transferring wages to a bank card is not defined by law. We believe that this procedure can be established in a local act that determines the form of the pay slip.

When paying vacation pay, there is no need to issue a pay slip, since vacation pay is not a payment of earnings. However, when calculating and paying salaries for the second part of the month, payslips must be issued to all employees, including those on vacation.

If an employee resigns, a pay slip must be issued on the day of dismissal - the last working day. After all, according to Art. 140 Labor Code of the Russian Federation upon termination employment contract payment of all amounts due to the employee is made on the day of dismissal. In case of granting leave with subsequent dismissal, the pay slip must be issued on the last working day before the leave.

To prevent employees from having unnecessary questions, it is best to establish the procedure for issuing pay slips in local regulations.

Payslip form

The form of the payslip is not unified. However, it must be developed and approved in each company.

First you need to decide on the information that should be included in the sheet. Quite often, employers include information that the employee absolutely does not need, or the components of the salary are designated by abbreviations that he cannot decipher.

We must try to develop such a form so that it is clear to the employee what money was accrued or withheld for him and in what amount.

Personnel Number;

the period for which accruals and deductions are made;

grounds for accrual and deduction and their amounts;

amount to be paid;

components of salary (salary, additional payments and allowances).

If an employee is entitled to several compensation or incentive payments, there is no need to combine them and indicate them in one amount. For example, if in June he worked on a holiday and also did overtime, the amount of payment should be reflected for each of these reasons.

In addition to the salary, the pay slip indicates the payment of temporary disability benefits, as well as other amounts accrued to the employee: in particular, monetary compensation for the employer’s violation of the established deadline for payment of earnings, vacation pay, dismissal payments and (or) other payments due to the employee.

Deductions must also be deciphered and the amounts indicated for each type of deduction.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Art. 372 Labor Code of the Russian Federation.

Below is an example form of a pay slip.

FULL NAME. ____________________________________
Job title: _________________________________
Personnel Number ____________________________

If there is a representative body, the proposed form of pay slip must be submitted to it for consideration. The elected body of the primary trade union organization must send the employer a reasoned opinion on the project in writing within five working days from the date of receipt of the project.

If the representative body does not agree with the form of the pay slip or proposes to make any changes to it, the employer may immediately agree or is obliged to conduct additional consultations with the trade union within three days in order to achieve a mutually acceptable solution.

If agreement cannot be reached, the disagreements are recorded in the protocol and the employer has the right to approve the pay slip in the form in which it considers necessary. However, remember that in this case, the representative body of employees can go to the State Labor Inspectorate or the court and appeal the employer’s decision.

Question:

If the organization does not have a representative body of employees, but there is a trade union, is it necessary to coordinate the draft pay slip form with it?

Answer:

If there is one of these bodies, the form of the pay slip must be agreed upon with it, since it is he who represents the interests of the employees. If both bodies are absent, the employer makes all decisions independently.

After completing the procedure for taking into account the opinion of the representative body, the form of the sheet is approved. You can do this in two ways:

1. Issue an order to approve and put into effect the payslip form (see example below).

In accordance with the requirements of Art. 136 Labor Code of the Russian Federation

I ORDER:

1. Approve and put into effect from 02/06/2017 the form of the pay slip (Appendix 1).

2. When paying salaries, accountant-cashier A.I. Struzhkina issues a pay slip to each employee against signature in the pay slip issuance journal.

3. I reserve control over the execution of the order.

Appendix: pay slip form for 1 sheet. In 1 copy.

The following have been familiarized with the order:

2. Put an approval stamp on the form itself and issue an order to put it into effect with a certain number approved form.

Note: if the representative body of workers did not participate in the approval of the pay slip form, this must be noted in the order of approval and entry into force, for example: “At the time of approval of the pay slip form, the representative body of workers was not created.”

Question:

Is it necessary to put the organization's stamp on the pay slip?

Answer:

Let us remind you that currently organizations can carry out their activities without a seal at all. And labor legislation does not oblige affixing a seal on the pay slip. This document is needed to inform the employee about accruals and deductions. It happens that employers who use a seal are cunning and do not recognize the pay slip as their document, citing the absence of a seal on it. However, if a dispute arises, the court will consider the form in which the slip was approved, and if there is no stamp on it, the court will accept it as acceptable evidence of non-payment of a particular amount.

So, the employee went to court with a demand to recover the unpaid bonus. To substantiate the demands, he presented to the court, which provided for the disputed allowance, and payslips in which it was absent. The employer asked to refuse to satisfy the requirements, since the submitted pay slips do not have legal force due to the lack of organizational details (signature, seal, etc.). However, the court did not take this argument into account. The employer approved the form of the pay slip independently and it does not contain a seal. Consequently, the bonus provided for in the employment contract, but not paid by the employer, is subject to recovery from him (Appeal ruling of the Moscow City Court dated May 14, 2014 in case No. 33-13912/2014).

Confirmation of issuance of payslips

Payslips, as a mandatory attribute of salary payments, are quite often requested by employees of regulatory authorities (for example, when inspecting an organization at the request of an employee), and are also examined by the courts. Moreover, workers sometimes lie and tell controllers that they do not receive pay slips. How can an employer protect himself from such provocateurs?

Indeed, the Labor Code does not require pay slips to be handed over to employees against signature. At the same time, the employer may decide to introduce some kind of accounting form, for example, a journal for registering the issuance of leaflets, in which the employee will confirm receipt with his signature.

Question:

Is it possible to send a pay slip to an employee to his email address - personal or work?

Answer:

Since the Labor Code does not define the exact form in which an employee should be notified of the components of his salary (with the exception of remote workers - they can be familiarized with the payslip by exchanging electronic documents (Article 312.1 of the Labor Code of the Russian Federation)), the approved form of the payslip can be sent out employees via email. Moreover, the Ministry of Labor in Letter No. 14-1/OOG-1560 dated February 21, 2017 expressed the opinion that if in an employment contract, collective agreement, local regulatorySince the act provides for a procedure for notifying an employee about the components of wages (pay slip) via e-mail, this procedure does not violate the provisions of Article 136 of the Labor Code of the Russian Federation.

Let us note that the courts also recognize a payslip posted by the employer on the employee’s personal page in the Internet bank as a proper notification to the employee about the components of the salary. But this method of notifying employees must be defined in the regulations on wages approved in the organization (see, for example, the Appeal ruling of the Novosibirsk Regional Court dated 06/05/2014 in case No. 33-4700/2014).

When sending a payslip to an employee’s email address or posting it on a website page, a reasonable question may arise about the protection of personal data - after all, the employee’s income, by virtue of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data,” is classified as such. But this question may also arise when issuing slips in paper form when paying wages through the organization’s cash desk.

We believe that an employer, when adopting a regulation on the processing, protection and storage of personal data in the company, must provide a mechanism for protecting against its dissemination by persons who, by virtue of job responsibilities The salaries of workers became known. For example, an accountant who issues salaries must be familiar with the local normative act in the field of personal data protection in the company and warned of responsibility for disseminating this information.

For your information: When sending payslips to email addresses, it is recommended to set a different code for the file for each employee or create a separate one for each Mailbox so that only one person has the login and password to log in.

If payslips are issued in paper form, it may be worth considering not indicating the employee’s full name, but, for example, only the personnel number. After all, this information is known only to the employee himself. Accordingly, if another employee sees a payslip with someone’s salary, he will not know whose it is.

Employer's liability

The GIT inspector, during control and supervisory activities, having identified the lack of notification of employees about salary accruals and deductions from it, will apply administrative liability measures under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. Let us remind you that according to this norm the following is provided:

for officials - a warning or an administrative fine in the amount of 1,000 to 5,000 rubles;

for persons carrying out entrepreneurial activity without forming a legal entity - from 1,000 to 5,000 rubles;

For legal entities– from 30,000 to 50,000 rubles.

Thus, by a resolution of the State Labor Inspectorate in the Sverdlovsk Region, the JSC was brought to administrative liability in the form of a fine in the amount of 30,000 rubles, since the inspector, during the inspection, established that the JSC did not issue pay slips on accrued wages and did not draw up calculation notes upon dismissal. The OJSC appealed this decision, but the court, pointing out the obligation to prepare and issue these documents, upheld the decision of the State Tax Inspectorate in force and recognized the fine as legal and justified (Decision of the Sverdlovsk Regional Court dated January 20, 2016 in case No. 72-98/2016).

The employer or his officials may be held liable for similar liability if the payslip does not contain all the information specified in Art. 136 of the Labor Code of the Russian Federation: on the components of the salary due to the employee for the corresponding period (the size of the regional coefficient, percentage bonus, etc.); on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of earnings, dismissal payments and (or) other payments due to the employee; on the amounts and grounds for deductions made (Decision of the Supreme Court of the Republic of Karelia dated March 21, 2016 No. 21-110/2016).

Note: according to Part 2 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, the commission of an administrative offense provided for in Part 1 of this article by a person who has previously been subjected to administrative punishment for a similar violation entails: for officials - an administrative fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years; for persons carrying out entrepreneurial activities without forming a legal entity - a fine of 10,000 to 20,000 rubles; for legal entities – a fine from 50,000 to 70,000 rubles.

And of course, if a company uses a pay slip form that is not properly approved, the GIT inspector will also have grounds for prosecution. For example, based on the results of the JSC inspection, a protocol on an administrative offense was drawn up, according to which the following violations were identified: the form of the pay slip was not approved, which is a violation of Part 6 of Art. 136 Labor Code of the Russian Federation; in the internal labor regulations, the days of payment of wages do not correspond to the dates of payment of wages in employment contracts, which is a violation of Art. 136 Labor Code of the Russian Federation. For this, by resolution, the JSC was brought to administrative liability under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. By the decision of the Trans-Baikal Regional Court dated March 21, 2016 in case No. 7-21-105/2016, this resolution was recognized as legal.

Summarize

Each employer is obliged to notify employees about the components of their wages, the amount of amounts accrued to them, including monetary compensation for the employer’s violation of the established deadline for the payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the amounts and grounds deductions. This can be done either in person, when issuing salaries, or in other ways, for example by e-mail. The main thing is to prevent the dissemination of the employee’s personal data – information about the amount of his salary.

The employee must receive a payslip when paying wages, and it does not matter how the payment is made - in cash at the organization's cash desk or to a bank account. The form of the pay slip must be approved by the employer, and the procedure for issuing slips must be enshrined in local regulations.

How to correctly calculate the cost of an employee when terminating an employment contract with him, regardless of the reasons? And also: what is the deadline for dismissal? These and other related issues are the subject of this article.

Calculation terms upon dismissal - this is the time for which an employee must be paid upon termination labor relations, that is, to pay all the money that is owed, practically, to a former employee of the institution. According to the law, the employer must not only calculate it, but also return the completed work book on the same day that he resigns, although sometimes situations arise when this is difficult to do.

What payments are due upon termination of an employment contract?

When terminating an employment relationship with an employee of an enterprise or organization for any of the existing reasons that are provided for in the Labor Code of the Russian Federation, the employer must pay him in full. All payments upon dismissal are enshrined in the labor code and must be made in strict accordance with its requirements.

Thus, when settling a settlement with an employee related to his dismissal from his position, regardless of the reasons and who initiated the dismissal, he must be paid:

• wages due for hours worked current month time;
• severance pay(in the amounts and cases stipulated by the legislation of the Russian Federation);
• compensation for unused vacation.

All these payments due to the resigning employee must be made upon settlement with him in the terms and amounts provided for by the Labor Code of the Russian Federation.

Deadline for payment of wages upon dismissal

According to Art. 140 of the Labor Code of the Russian Federation, the deadline for payment of salary upon dismissal, which is due to a resigning employee of an enterprise or company, is made directly on the day when a certain employee resigns, that is, on the last day of work.

It is worth considering that if an employee of any enterprise or department did not work on the day of his release from his position, then the terms for payment of wages upon dismissal are different, namely, the calculation is made no later than next day after the request of the dismissed employee to calculate it.

It happens that an employee ends up on sick leave on the day of dismissal. This can only happen if the contract is terminated on his own initiative or by mutual agreement of the parties. In this case, as an option, payment of wages can be made in non-cash form - by transferring it to a bank card. But employers don't always do this. In this case, the law allows for the calculation of wages and all other payments no later than the next day after the dismissal person applies. In addition, in this case, the employee will have to pay for sick leave.

Situations cannot be ruled out when disputes arise about the amount of the amount to be paid. In this case, the manager must, within the specified period of time, in accordance with the Labor Code of the Russian Federation, pay the amount of wages that is not disputed by him. The disputed part of the amount can be paid later, either by mutual agreement or by court decision.

A situation may arise when an employee of a company upon dismissal has an outstanding debt to management. The employer, when making calculations, can withhold the funds allocated to him by law, but in this case it is necessary to take into account the restrictions established by the legislation of the Russian Federation (more details about this in Articles 137, 138, 248 of the Labor Code of the Russian Federation). The amount of deductions, in this case, should not exceed 20% of the salary of the employee with whom the employment contract is terminated (Article 138 of the Labor Code of the Russian Federation).

In addition, it is worth noting that if an employee causes any loss to the employer, upon settlement, he has the right to recover it without a court decision, in the case where its amount does not exceed the average monthly earnings of the dismissed person (Article 248 of the Labor Code of the Russian Federation). But if the damage caused exceeds this permissible norm, the employer is obliged to go to court. But in no case can an employee’s debt be the basis for untimely settlement with him upon dismissal.

In case of late payment, the employee has every right to go to court.

Payment of severance pay

Severance pay is a sum of money determined by the Labor Code of the Russian Federation or a collective contract and paid to an employee of a department or enterprise on the day of his dismissal from his position. The stipulated payment of benefits upon dismissal and its amount depend entirely on various reasons termination of an employment contract with an employee.

When an enterprise is liquidated or there is a large-scale reduction in staff, a one-time severance pay is paid in the amount of average monthly earnings (Article 178 of the Labor Code of the Russian Federation).

If an employment contract is terminated for a number of specific reasons, severance pay may be paid in the amount of 2 weeks' average earnings. A one-time benefit of this amount is paid when calculating due to dismissal due to the following reasons(Article 178 of the Labor Code of the Russian Federation):

• call from an institution employee to military service or in case of assignment to alternative civil service;
• return and reinstatement of the employee who previously performed this work;
• recognition of an employee of an institution as completely incapable of any type of activity;
• refusal of an employee of the department to work due to changes previously determined by the parties to the fixed conditions of the employment agreement;
• refusal of the worker to be transferred to another location together with the employer.

It is significant that severance pay is paid to the employee on the day of dismissal. But an employment or collective agreement may also stipulate other cases of payment of severance pay. This is provided for in Art. 178 Labor Code of the Russian Federation.