Forced absenteeism of an employee.

The absence of an employee from a formal workplace may in some cases be caused by the direct fault of the employer. Many reasons and questions may arise here, but the relevant law indicates that the employer’s fault has nothing to do with the calculation of wages. Next, we will explain how payment and all required compensation are made and calculated if the actual forced absence was due to the fault of the formal employer.

Reasons for forced absences

Definition similar reasons specified in today's Labor Code.

With regard to the employer’s guilt, among such reasons it is advisable to highlight the following:

the employee properly performs his direct official duties and that is why he is absent from the workplace for a certain period;
the employer instructed the employee to carry out a certain task, which was impossible to complete within the established time frame;
the employer erroneously calculated and calculated the period of absence;
the employer did not take care to create all the conditions subject to mandatory accounting, as a result of which the employee spent one day or more a long period was not able to show up at his workplace;
for a certain period of time, due to the fault of the employer, access to the workplace was virtually impossible.

Is forced absence paid by law?

Article 394 states that compensation for the entire established time is made without fail without any deductions from the basic amount. Based on this disposition, then payment according to the relevant law is required to be received in a standard amount.

The employer will not be able to make any other decision regarding the recalculation of wages.

In practice, it is quite easy to prove the organization’s guilt for forced absenteeism. The Labor Code of the Russian Federation equates forced absenteeism due to the fault of the employer to formal downtime. Accordingly, the employee will be entitled to receive his due salary without any change. In these cases, it is calculated according to the standard scheme.

How is average earnings calculated during forced absence?

The required wages are formally calculated according to a similar scheme. Forced absenteeism, if the fault of the conditional employer is directly established, will not in any way affect the amount of wages.

The relevant law also indicates that the time of absence will not affect the amount of payment. Therefore, regardless of the name of the reason for absence, wages must be calculated in each case according to the scheme established in Article 78.

Compensation for forced absence due to illegal dismissal

First of all, the employer will not formally have the right to dismiss his conditional employee due to established forced absenteeism. Currently, such a decision would be considered completely illegitimate and contrary to several dispositions of labor legislation.

Payment for forced absence due to illegal dismissal is a secondary issue in this case. The main problem is the illegal dismissal itself.

In this case, the conditional worker must draw up a correct statement of claim and submit a sample of it to the territorial court. This concept also applies to refusal to calculate compensation for time spent on sick leave. It is advisable to draw up a sample in the proper form, because if the statement of claim has any errors or omissions, it will not be submitted to the judicial authority.

Statement of claim for reinstatement at work due to forced absence - sample

For his correct drafting It is advisable to familiarize yourself with the most general example.

Here, the illegally dismissed formal employee focuses on indicating the reason for his absence. In this case, the organization’s guilt in the statement of claim must be documented.

In the first part of this statement of claim, the details of the organization are indicated, indicating all territorial data.

Descriptive part contains indications of the circumstances that became the direct reason for the termination of the relationship. In this case, such a circumstance is absence from work.

In the pleading part the calling of the organization to responsibility is indicated, and as a result, the restoration of the staff in its original place.

Forced absenteeism - judicial practice

Judicial practice is currently extremely loyal to formal employees in the event that the latter manages to prove their actual absence from their personal workplace through the fault of the organization. If this cannot be proven documented, then you can provide testimony from your direct colleagues.

Collective claims here will be the main factor for a positive outcome, because in most cases several employees are faced with such circumstances at once.

Everyone knows the term “truancy.” It is interpreted as missing classes (work) without a valid reason. Now it is worth defining the concept of “forced absenteeism” discussed in this article. This is absence from work due to the employer (through his fault). For example, in a situation of wrongful dismissal of an employee. The temporary period before his reinstatement in his previously held position based on a court decision is the time of forced absenteeism.

Payment for this work pass

In the example discussed above, it is worth emphasizing the point that the employee has the right to file a lawsuit. If the result is positive (i.e. it is satisfied by the court), the employer is obliged to reinstate this employee to his previous position. In accordance with our labor legislation, he must also pay for forced absence (for the entire time) in the amount of the average amount of earnings that could have been received by the employee for the same period when performing previous work duties.

An important point is the use of official average earnings in the calculation. That is, in other words, in a situation where an employee receives a salary “in an envelope”, to determine the amount intended for forced absenteeism, only the “white” salary with all official bonuses and financial incentives will be taken into account.

In the situation under consideration, not only compensation is due for the time of forced absence, but also compensation for moral damage. That is, the employee has the right to demand compensation for moral damage caused by wrongful dismissal.

Calculation of the time period of the absenteeism in question

The day of dismissal is the last work shift. Forced absenteeism (Labor Code of the Russian Federation) is calculated starting from next day after receiving the appropriate order regarding dismissal. If an employee resigns without returning to work after vacation, the day of dismissal is the last day of vacation.

It is worth clarifying that forced absences are not always a consequence of illegal dismissal. For example, if the employer did not issue a work book to the employee upon dismissal (as he should have done by law). For this reason, the employee was unable to submit this document to the new organization the next day (which must be submitted to the HR department upon hiring). In this regard, the employee suffers losses that arose due to the fault of the former employer, as a result of which he is entitled to compensation for forced absence.

This is not the only situation where an employer must financially compensate an employee for a lost opportunity due to his incorrect actions. Thus, recovery of compensation for forced absence occurs if the employer incorrectly indicated the reason for the employee’s dismissal in the work book, as a result of which the latter was not accepted to a new place of work. This, of course, is possible provided that the employee proves the fact of refusal to hire new job precisely due to the fault of the former employer.

Forced absenteeism: judicial practice

Cases related to the wrongful dismissal of employees can be said to be quite popular today. This may include incorrect registration employers dismissal for absenteeism, and illegal dismissal of pregnant women, threats against employees in order for them to sign a resignation letter specifically for at will to avoid paying due legal compensation to these workers. Therefore, forced absences due to the fault of the employer are also paid quite often (if the court makes a decision in favor of the wrongfully dismissed employee - the plaintiff).

Unfortunately, not all dismissed employees have knowledge on this issue, and therefore cannot protect their rights to reinstatement in their previous position and compensation for forced absence.

Therefore, the injured employee should immediately contact an appropriately qualified attorney.

Forced absenteeism due to the fault of the employee

In essence, absenteeism is the absence of an employee from his workplace without good reason for more than 4 hours in a row. It is worth noting that if there is no clarification regarding the workplace in a certain employment contract, then a situation where an employee is not at his usual workplace, but on the company’s territory, cannot be considered absenteeism.

Punishment for missing work - disciplinary measures: reprimand, dismissal or reprimand. The employer has the right to choose the appropriate measure provided for by Russian labor legislation and other federal laws. He may also refuse any punishment at all. The concept of “forced absenteeism that occurred through the fault of the employee” can be interpreted as absence from work for a good reason.

According to the law, dismissal under the relevant article for absenteeism must be preceded by an explanation from the employee, drawn up in writing. If the employer considers the reasons given by the employee for absence from work to be unjustified, he may order dismissal. The employee may not agree with this decision, then he should contact the appropriate court, which will examine the issue regarding the validity of the specified reasons (whether this is considered absenteeism or not). However, there is a catch - our labor legislation does not have a clear list of such valid reasons. But several groups can still be identified.

Valid reasons: subjective, objective

The first are closely related to the individuality of the employee himself. This may include, firstly, health status. In this case, evidence of a justified absence from one’s workplace may be the following:

doctor's note about the appointment in the (outpatient) card;
a certificate from the attending physician stating that the employee was seen;
sick leave.

Secondly, periodic medical examinations for certain categories of employees. Thirdly, the state of the child’s health (the evidence is the same). Fourthly, an employee cannot be fired for absenteeism if he takes part in a court hearing as a plaintiff, witness, or juror. Confirmation - subpoena. This also includes a call to the police, the activities of a member of the (election) commission. Fifthly, eliminate any utility failure in your home (except for scheduled inspections of housing and communal services).

Objective reasons why an employee cannot appear at work are circumstances caused by various kinds an irresistible force. This:

weather;
man-made accidents, disasters;
emergency road situations;
hostilities.

If the employer does not agree with these reasons, and it comes to dismissal, then when the employee goes to court, according to statistical data, the decision will be made in his favor (reinstatement at his previous place of work). The main thing is not to delay this, since an application for reinstatement to your previous job is submitted to the court within a month.

Reasons for the application equated to valid reasons

There are circumstances the occurrence of which does not allow the employee to appear for his workplace. The employer must be warned about them in advance, which is why the employee is obliged to write a statement requesting that he be given days off. According to our labor legislation, in response to it, the employer is obliged to provide several unpaid days (breaks):

up to 5 - in situations such as the death of a loved one, wedding, birth of a child;
up to 4 – to an employee who is a parent of a disabled child;
1 per month – for an employee working in rural areas;
breaks - for working employees who have children under 1.5 years of age who are breastfed (artificially) fed.

Collection of wages for the type of absence from work in question

As the Labor Code states, forced absenteeism is a certain period of time during which an employee could not carry out his work. labor activity solely the fault of the employer. Its reasons are also indicated there:

The consequence of the above reasons is a penalty for forced absence in cash in the form of average earnings for the entire period in court. To do this, it is necessary to apply to the appropriate court within three months from the date of receipt of information regarding the violation of the right. IN controversial situations regarding dismissal, the deadline for filing an application is reduced to a month (starting from the moment of delivery of the relevant order and issuance of the employment document).

Labor Code: list of individual disputes based on employee statements

To be precise, this is what article 391 is devoted to. Such disputes are considered in courts of general jurisdiction. Our codified labor legislation provides the following list of disputes regarding claims by various employees regarding:

Their reinstatement to their previous job, regardless of the grounds for termination of the existing employment contract.
Changes in the date (wording) of the specific reason for dismissal.
Transfer to another type of work.
Payments for the period of time that the forced absence took (the definition of this concept was presented earlier).
Paying the difference in wages for time spent performing below-paid work.
Illegality of actions (inaction) of the employer in the process of processing and protecting personal data of employees.
Other individual labor disputes.

Calculation of average earnings from a legal perspective

As mentioned earlier, the employee is entitled to compensation for forced absence. average value the earnings necessary to determine payment for the period of time spent on this absence from work are established on the basis of the Russian codified legislative act on labor and the existing Regulations regarding the specifics of the procedure for calculating this indicator, which is approved by our Government.

Its calculation - regardless of the working mode - is carried out on the basis of the employee’s actual salary and the actual time worked by him for the year preceding the moment of payment. The relevant collective agreement may also specify other periods that serve as the basis for calculating the average salary (of course, provided that this does not worsen the existing situation of employees).

The amount of payment and the period must be reflected in the court decision or writ of execution. This amount can be reduced by the corresponding amount of the due severance pay that was paid to the employee upon dismissal.

It is worth noting that payments for forced absence (Labor Code of the Russian Federation) are made at the same time as the issuance of the order regarding the cancellation of dismissal. Supreme Court pointed out that the essence of reinstatement to one’s previous job is the abolition of the legal consequences of the dismissal procedure through the refusal of the relevant order, and not the issuance of another (on reinstatement) after the issuance this decision court.

Thus, the employer’s obligation to pay wages for all forced absences begins when the dismissal order is canceled and the employee is reinstated in his previously held position. Such payment is an integral part of the process of restoration to the previous place of work.

It is also worth noting that the employer does not have the right to independently reduce the amount that was assigned by the court. And the salary received by an illegally dismissed employee in another company (Employment Center in the form of temporary disability benefits) does not reduce the amount of payment for forced absence, as a result of which the employer also does not have the right to reduce the salary for this absence from work by the above amount.

Labor Code: moral damage caused to an employee by illegal actions (inaction) of the employer

This codified labor legislation, along with the employer’s liability discussed above regarding compensation for material damage caused, also establishes its liability related to compensation for moral damage caused to an employee.

According to Article 237, it is compensated in material form in such amounts as are determined by agreement of the parties to the concluded employment contract. If a dispute arises regarding this issue, then the case goes to court, regardless of the property damage prescribed for compensation.

The essence of moral harm is represented by the suffering experienced by an employee as a result of the violation of his certain rights. To ensure the correct uniform application of existing legislation that regulates issues of compensation for moral damage, as well as the most complete operational protection of the interests of those who became victims in the process of consideration of cases of this category by the courts, the Presidium of the Supreme Court of the Russian Federation in the relevant Resolution gave a number of clarifications.

Over the past few years, judicial practice has shown a steady trend aimed at increasing the number of claims for compensation for moral damage made by employees in the process labor disputes. However, in our country today there are some obstacles on the way to the formation of a unified judicial practice category of cases under consideration.

The very concept of “moral harm” is absent in Russian labor legislation. But taking into account the fact that its compensation in the field of labor relations is part of the general competence of compensation for moral damage caused, one should be guided by Article 151 of the Civil Code of the Russian Federation, according to which this concept- this is the physical (moral) suffering of a certain citizen, which was the result of actions that violate his personal rights (non-property) and encroach on other intangible benefits belonging to him.

Then, in relation to the labor relations under consideration, moral harm is the physical (moral) suffering of an employee that is associated with the illegal actions (inaction) of the employer. This must be supported by certain evidence provided by the employee. It could be:

disease;
inability to find employment;
delay in payment of wages, resulting in a difficult financial situation for the employee;
moral suffering due to job loss and the inability to find a replacement;
obtaining unemployed status due to delay in issuance work book and so on.

In accordance with general rules The obligation to compensate for moral damage is assigned to the employer, provided that it is his fault. There are exceptions that are stipulated by law (within the framework of our Civil Code) and are presented in the form of a number of cases when the payment of appropriate compensation is made regardless of the degree of guilt of the entity causing harm, which often includes damage to the life or health of a citizen through

Our codified labor legislation clearly states only a couple of cases in which an employee has the right to demand compensation for moral damage caused, namely:

As part of discrimination in the labor sphere.
In case of dismissal without legal grounds (in violation of a certain order of the dismissal process, unlawful transfer to another job).

The corresponding Ruling of the Russian Supreme Court satisfied such claims as recognition of the unlawfulness of the order of dismissal (reinstatement to the previous job), recovery of wages for forced absences, and payment of compensation for moral damage caused. This is permissible due to the fact that termination of a previously concluded employment contract cannot be a measure of specific legal liability and cannot be allowed without payment of appropriate compensation in the amount established by the employment contract, and in controversial situations - by a court decision.

But the Supreme Court in the relevant Resolution clarified the following point: due to the fact that our codified labor legislation does not contain restrictions on the issue of compensation for moral damage caused and in other cases of violation of the rights of employees in the labor sphere, the court has the right to satisfy a number of their demands regarding compensation for damage caused by any kind of illegal actions (inaction) of the employer, including violation of their property rights (for example, delay in payment of wages).

Thus, if we summarize all of the above, we get the following: forced absenteeism is employee absences from work due to the fault of their employers, for which, by appropriate court decision, they can receive compensation for lost opportunities and for moral damage caused.

When it comes to missing work time, the HR officer hears the word “truancy.” Both the employer and the employee agree to this. What is forced absenteeism?

What the labor code says about absenteeism

The Labor Code of the Russian Federation gives the following concept of “absenteeism” - this is the absence of an employee from his immediate workplace without a valid reason for 4 hours in a row or during one work shift. By committing absenteeism, an employee violates the daily routine and labor discipline standards. This is a disciplinary offense that is punishable in accordance with the norms of the Labor Code of the Russian Federation.

For absenteeism, the employer has the right to dismiss the employee within one working day, but to do this he must receive from him a written explanation of what happened and draw up quite a lot of personnel documents.

To determine an offense as truancy, it must meet the following criteria:

the employee does not show up at work for 4 hours in a row;
he cannot justify the reasons for his action, that is, there is no valid reason for missing work;
if all the signs of absenteeism are present, and the management decides to fire the offending employee, then the documents must be completed correctly. Otherwise, absenteeism may become “forced absenteeism,” which will serve as the basis for the employee’s reinstatement at work by court decision.

So, missing work time can occur for the following reasons:

respectful;
disrespectful.

No one normative act does not define a good or bad reason. Accepting the reason as valid is the employer’s right, not his obligation.

But as practice shows, valid reasons include:

employee illness and registration of a certificate of incapacity for work;
registration of sick leave to care for a sick relative or sick child;
funeral of close relatives;
participation in court hearings or other operational investigative activities;
elimination of emergency situations at the employee’s place of residence;
liquidation of consequences of natural disasters;
traffic accidents on highways.

That is, if the employee failed to warn his employer in time that he would be absent from the workplace for some time, then after the employer demands written explanations and receives them, he cannot dismiss the employee. In this case, the latter will have to confirm his words. For example, if the reason for absence is a road accident, then you will need to present a copy of the incident report. Then this day will not be considered absenteeism, but it will not be paid either.

There are also unjustified reasons for which an employee can be fired. These include the same reasons as indicated above, but without supporting documents.

Reasons for forced absence

There is no such concept as “forced absenteeism” in the Labor Code of the Russian Federation. There is such a thing as “absenteeism due to the fault of the employer.” That is, the labor inspectorate or the court, when considering materials about illegal dismissal, decide whether the absence of working time was due to the fault of the employer or not.

Based on practice, forced absence from work can be defined as a situation where an employee was unable to fulfill his or her duties. labor functions and obligations due to the fact that the employer violated it labor rights by ending things with him labor Relations in violation of current labor legislation.

Such absenteeism can occur both through the fault of the employer and through the fault of the employee himself. Although in the latter case we will talk about simple absenteeism and the reasons for its occurrence.

Due to the employer's fault

Absenteeism due to the employer’s fault includes situations when:

the worker was illegally removed from performing his direct work duties;
the employee was illegally fired;
the employee was transferred to another job without his consent;
the worker was reinstated in his workplace in violation of the deadlines specified in the decision of the labor inspectorate or court;
management deliberately delays issuing a work book to its employee after dismissal. This may lead to the fact that the citizen cannot begin to perform work duties in a new place;
management deliberately entered incorrect information into the work book.

Important! If a court or labor inspectorate establishes that there was forced absenteeism, the employer will be obliged to pay the employee monetary compensation.

Due to the employee's fault

There is no forced absence due to the fault of the employee. If an employee misses work, then we can only talk about absenteeism. But it can be committed for a good or bad reason.

If an employee has an excuse for missing his work day, then we can say that the forced absence was made for a good reason. For example, an employee’s child fell ill, and he waited half a day for a doctor to call him to issue a sick leave certificate. After this employee returns to work, he will present to his superiors a correctly completed sick leave certificate. This will be an excuse for forced absenteeism.

Some employees allow themselves to miss work without good reason. Unfortunately, the most common reason for “not going to work” is alcoholism and other addictions. The management has the right to dismiss such a careless employee within a day if the documents are filled out correctly.

Compensation for forced absence

The calculation of the amount due for forced absence from work is based on data on the average earnings of a specific employee, which is calculated in accordance with Art. 139 Labor Code of the Russian Federation.

For correct calculation it is necessary to take into account all payments that management makes to its employees and that relate to the remuneration system:

bonus payments;
various allowances;
insurance compensation;
regional coefficients.

Cannot be taken into account:

financial assistance from management or trade union;
compensation payments for food, mobile communications, travel, fuel and lubricants, etc.;
funds that are a refund for studies and advanced training courses.

Also, for the calculation, you need to take into account the actual time worked by these workers. You cannot take into account periods when:

was retained for this employee average earnings;
the employee was on sick leave;
the worker was in downtime, which was due to the fault of management or for reasons that were in no way dependent on the parties;
other periods listed in clause 5 of Resolution No. 922.

In Art. 139 of the Labor Code of the Russian Federation provides a unified algorithm for calculating average earnings. The formula is as follows:

Wed. charge = actual salary for Last year/ number of days actually worked in a given period

The amount of compensation for days of forced absence is calculated using the following formula:

Amount Comp. = average earnings of a specific employee * number of days of forced absence

Important! You need to take into account exactly those days that were working days for a particular employee. That is, it is not calendar days that need to be taken into account, but rather working days, according to the timesheet.

Salary during forced absence

Since the employee does not go to work during forced absence, he is not entitled to wages. He is compensated for these days. The calculation is made based on average earnings.

Payment decision Money accepts the court when considering a claim from a citizen. The plaintiff can independently calculate the amount that he must be compensated by the employer who illegally fired him. The calculation must be attached to the claim. The court has the right to approve this amount or change it upward or downward.

When making an independent calculation, the plaintiff must rely on documents confirming his average earnings. He can obtain such documents from his former employer by writing a written request addressed to him. They have no right to refuse a former employee.

What is forced absenteeism? There is no definition of such a term in the Labor Code of the Russian Federation. In practice, the question of whether absenteeism was not the fault of the employee is decided by the court or the labor inspectorate. As a rule, such absence from work is associated with a violation of the Labor Code of the Russian Federation by the employer (as stated in the Resolution of the Plenum of the Armed Forces of the Russian Federation “On the application of the Labor Code of the Russian Federation by courts” dated March 17, 2004 No. 2). If an employee cannot work due to the fault of the employer, then such absence is considered forced.

The following circumstances fall under these criteria:

dismissal of an employee without good reason;

dismissal of an employee from a position without explanation without reasons

Art. 391 of the Labor Code of the Russian Federation states that an employee whose rights have been violated may apply to the court for restoration of justice. The application period is no more than three months from the date of violation. If, by a court decision, it is established that the absence from work was due to the fault of the employer, the dismissed employee has every right to demand reinstatement at work, as well as to recover from the employer wages and compensation for moral damage.

How are calculations and payments made to an employee?

If it turns out that the truth is on the employee’s side, the court will make a decision to cancel the dismissal order and oblige the employer to make all necessary payments in favor of the citizen and reinstate him at work. According to Art. 234 of the Labor Code of the Russian Federation, payment for forced absence in case of illegal dismissal is made based on the employee’s average earnings for the twelve calendar months preceding the absence from work. Calculation procedure average salary specified in Art. 139 Labor Code of the Russian Federation. Money is paid for the entire period of absence from work. Payment for forced absence due to the fault of the employer after a court decision must be made as soon as possible.

According to Art. 237 of the Labor Code of the Russian Federation, an employee may demand compensation for moral damage from the employer. If he does not mind, payment is made by agreement of the parties. In case of refusal, the employee may apply to the court with a corresponding claim.

Is the length of service included in this period?

After the employee is reinstated at work, the time of forced absence is included in the length of service as if he worked as usual. In the future, this time will be taken into account when:

calculation of the main leave;

calculation of bonuses related to length of service;

for other calculations.

Violation of the Labor Code of the Russian Federation by an employer when dismissing an employee can lead to his forced absence from the workplace. The result will be litigation and financial troubles.

If an employee, due to the fault of the employer, cannot begin to perform his job duties, forced absenteeism occurs. Time of absence due to reasons beyond the employee’s control is paid in a special manner. How forced absenteeism is calculated will be discussed further.

What is forced absenteeism under the Labor Code of the Russian Federation?

Analyzing the norms of the labor legislation of the Russian Federation, it becomes clear that forced absenteeism means missing work through no fault of an employee of the organization. As a rule, such situations are associated with illegal actions of the employer, which resulted in the dismissal of a specialist without good reasons or his removal from the performance of official functions without explanation (Resolution of the Plenum of the Russian Armed Forces No. 2 of March 17, 2004).

According to stat. 234 of the Labor Code, the employing enterprise is obliged to compensate the employee for all lost payments in the event of an illegal deprivation of an individual’s opportunity to work. In particular, a citizen has the right to expect to receive a salary in the following cases:

In case of illegal dismissal, transfer or removal from duties.
If the employing company refuses to reinstate the employee by decision of the labor authority or labor inspector.
If there is a delay in issuing a work book to an employee or an incorrect entry is made, which serves as grounds for dismissal.

Note! Stat. 391 of the Labor Code regulates that if an employee considers the dismissal to be illegal, he can go to court to be reinstated at work and receive compensation for the period of forced absence. In this case, the period for filing individual disputes is 3 months. from the moment when the citizen learned about the violation of his rights (Article 392). For disputes about incomplete payment of wages and other due amounts, the period has been increased to 1 year from the date of payments established upon dismissal.

How is payment for forced absence due to the employer’s fault made?

If found in such a situation, the employee is entitled to compensation. Payment for forced absence due to the fault of the employer is made in the amount of average earnings for the previous period of absence 12 full months. The calculation includes all payments related to wages - bonuses, allowances, supplements, etc. If you have length of service of this employer less than 1 year is determined average daily earnings from actually worked time. Salaries in previous organizations are not taken.

An example of calculating compensation for forced absence

Suppose employee Sidorov I.G. was illegally dismissed on 04/24/17. By a court decision, the dismissal was declared illegal, the employee was reinstated on 08/01/17. Only working days from 04/25/17 to 07/31/17 are subject to payment. The billing period includes earnings for April 2016 year-March 2017. Salary is 35,000 rubles. monthly. Let's start the calculation:

Total payroll = 35,000 x 12 = 420,000 rubles.

Number of working days in the working period = 248 days.

Number of working days absent = 4 days. + 20 days + 21 days + 21 days = 66 days

Average daily earnings = 420,000 / 248 = 1694 rubles.

Amount of compensation = 1694 x 66 = 111,804 rubles.

The amount issued to the employee “in hand” = 111,804 – 13% = 97,269 rubles.

Note! The employer is obliged to general principles withhold personal income tax from the amount of compensation for forced absence (letter of the Ministry of Finance No. 03-04-05/36473 dated July 24, 2014). In addition, it is necessary to keep insurance premiums to pay for forced absence. Compensation for forced absence in Art. 422 of the Tax Code of the Russian Federation are not included; the list of non-taxable payments given in this article is exhaustive. Therefore, it is necessary to calculate and pay insurance premiums from such compensation.