Often in our difficult times, enterprises think about liquidation. In this regard, many questions arise. One of these is related to the payment of benefits to laid-off workers. Here you should take into account a lot of nuances.
General rules
When it was decided to close the company, a liquidation commission is appointed, which will carry out this procedure. As for the workers, it’s clear that everyone is being fired. But at the same time, if the liquidation as a result did not take place, then each of them can be restored on the same conditions as before, by court decision. It turns out that the dismissal on this basis is lawful only in the event of a valid liquidation.
It should not be confused with a replacement owner or reorganization. Since no successors will arise, absolutely all employees, including pregnant women and persons under the age of eighteen, are dismissed. Therefore, no additional coordination with the bodies for the protection of the rights of these workers is required.
When the liquidation of the enterprise is carried out , payments to employees and all other steps are carried out in strict sequence. Then it will be possible to avoid conflicts with employees and excessive material costs.
Notifications
If the organization decided to close the company, certain actions must be taken in two months. First notified:
- employment agency;
- trade union;
- workers.
The organization is obliged two months before closing the LLC or any other form of ownership, to notify the employment service about the upcoming procedure. The document must indicate the professions, specialties and requirements for the dismissed employees, as well as the remuneration of each of them.
If mass dismissal is to be effected, the notice must be submitted three months in advance.
The responsibility for the fact that the necessary documents were not submitted during the liquidation of the enterprise is administrative. An employer may be brought to her under the Code of Administrative Offenses for late submission of information.
To questions of termination of the employment contract, where the initiator is the employer, the trade union is required to be involved. This body is notified in writing. For mass layoffs, this must be done later than three months before the start of the liquidation process.
As a general rule, workers are warned of an impending dismissal no later than two months before the termination of the contract. However, for those who are engaged in seasonal work, notification is carried out no later than seven days, and for those who have a contract less than 2 months in 3 days.
But if the organization is declared bankrupt, then the bankruptcy manager shall inform about the upcoming dismissals no later than one month after the introduction of the liquidation proceedings in the specified form. At the same time, the employer has the right to terminate the contract earlier if he is ready to pay additional compensation to the employee in the amount of the average salary.
There are no special forms for notification. Therefore, the document can be compiled in any form. If, after reviewing the notice, the employee refused to sign it, a special act on the refusal of signing is drawn up, where the authorized body and two or more witnesses (from the liquidation commission or any company employees) put their signatures. A two-month period is counted from the day the corresponding act was drawn up.
At the same time, if the employee is currently on a business trip, he must be recalled for delivery of the notice against signature. Only in this case, you can count off the two-month period and terminate the employment contract.
Dismissal order
Orders for termination of the contract are issued in the form of T-8 or T-8a. They are signed 2 months after the employee was notified, or ahead of schedule, if the employee agrees (there must be a written confirmation) and the employer is ready to pay an additional compensation payment.
Each employee is introduced to the order. Then the corresponding entries are made in the work books. On the day of dismissal, the former employee is handed over all the compensation due to him.
Employee benefits
Upon termination of the contract on the basis of liquidation, the employee receives the following payments:
- Salary for already worked time.
- Compensation payment for unused vacation.
- Compensation for early termination of employment in this fact.
- Severance pay upon liquidation of an enterprise, and those employees who worked part-time also receive it.
- The average monthly income for the 3rd month is paid when a certificate is issued from the employment agency.
- If an agreement was concluded for up to two months, then the severance pay is not due. Upon dismissal of a seasonal employee, the allowance should be equal to 2-week earnings.
Payments to retirees
When the employment contract is canceled, the reason for which is the liquidation of the enterprise, the employer makes payments to employees in the amount of the average salary for the 3rd month from the moment of dismissal to the citizen who is unemployed at that time and has submitted the relevant documents confirming this. However, pensioners do not fall into this category, since they are already protected by the state by receiving a pension. Therefore, the employment service should not give them a decision to save salaries for the 3rd month. At the same time, this body does not have sufficient grounds to refuse such a decision. It turns out that if the employment service nevertheless issues an appropriate document, then the organization is obliged to pay earnings for the third month.
Compensation for unused labor
When liquidation of an enterprise is carried out, payments to employees extend to the right to leave. To calculate the amount of this compensation, the average earnings for the year are taken and multiplied by all days of unused vacation.
According to the Labor Code of the Russian Federation, when working out an entire year, an employee is accrued 28 days of vacation. If the year is not worked out to the end, then the compensation is considered according to the available months. However, the organization has the right to round off the days of payment for unused vacation, but only in favor of the employee.
This type of compensation is not subject to tax and insurance calculation. In compensation, however, income tax and personal income tax can be taken into account.
Severance pay and average earnings
The decision to liquidate the enterprise entails the need to pay for the first month after being fired from work. The entire amount is payable regardless of whether the workers got a new job or not.
Payment of the average salary can be saved for a period not exceeding 2 months. Moreover, for the second month, payment will be made if there is a written application from the employee and a work book, where it is clear that there is no admission to a new job. When applying for a new job in the second month, the allowance will be paid only for those days when he was not employed.
Payment for the third month is based on a document issued by the employment center. A laid-off worker can apply for payment at any time. However, after it was possible to close the LLC or an enterprise of another form of ownership and the organization was expelled from the Unified State Register of Legal Entities, compensation cannot be paid.
The average salary is calculated based on the average actual payment for the last year of work. A calendar month is a time period from the 1st to the 30th or 31st day. If the contract is terminated on the last day of the month, then it is also included in the period for which settlement is made.
Despite the fact that there is, when the liquidation of the enterprise is realized, a step-by-step instruction with sequential actions, some of them can be changed. So, an employment contract as a general rule is terminated after 2 months from the date of notification of the employee. However, its termination may take place earlier than this period, if the employee gave his written consent. Then the organization pays additional compensation, which is also determined from the average earnings and the days that remain before the expiration of 2 months.
For example, if an employee is dismissed on the same day they are notified, he is paid compensation equal to the average wage for two months. If the contract is terminated later, but earlier than the 2-month period, then payment is made for those days that remain before the date planned for dismissal.
Compensation taxation
When liquidation of a small business, medium or large, and the employer pays compensation to laid-off employees, he can take these amounts into account when calculating income tax. In addition, since the above payments are compensatory in nature, they are not taxed:
- Personal income tax;
- social tax;
- insurance premiums.
Payment of amounts at a later date
In cases where the employer violates the terms of payments to employees, liability is provided. He is obliged to pay amounts with accrued interest, the amount of which is from 1/300 of the Central Bank refinancing rate for each delayed day. This amount is also not taken into account in taxation and insurance premiums.
Disability Allowance
This type of allowance is paid at the place of work. But there are exceptions to this type of payment . For example, insured persons receive benefits in the event that an injury or illness occurred in the last month from the date of termination of the employment contract, regardless of the reasons for this.
If the employer has already ceased operations by this time, then the payment is made by the Social Insurance Fund. To receive the amounts due, you must submit:
- disability certificate;
- income statement;
- documents on experience;
- handwritten statement.
Then, the FSS body will assign the appropriate allowance within ten days. A person can receive payment in person, by mail or by transfer to a bank account.
Maternity benefits
When the liquidation of the enterprise is carried out, payments to employees should be transferred to all, including women on maternity leave or child care. The allowance due to such an employee must be paid within a year. In order for a dismissed woman to receive the necessary payments for her, she should be registered with the employment service. The allowance will be transferred by social security authorities at the place of residence.
To receive the following documents must be submitted:
- statement;
- disability certificate;
- discharge from labor;
- relevant certificate from the employment service.
Thus, it regulates the procedure of the Labor Code. The liquidation of the enterprise, in whatever form it takes place, is a long and difficult process. It is very important to observe the necessary order and sequence of actions, including in order to avoid conflicts with dismissed employees. Otherwise, the company may wait for lawsuits that require additional costs and time.