How to charge severance pay
The only person for which the accrual of severance, turns into a real headache. Just by the fact that you need to consider so many factors. So, the right to receive financial compensation in connection with the dismissal of have several categories of workers. First of all, those who are dismissed in connection with his disagreement to transfer to another location together with the enterprise, or those who are not satisfied with significant changes to working conditions. Secondly, those who are dismissed in connection with the liquidation, reorganization, bankruptcy and restructuring of enterprises. The third group, which is based upon payments — for those employees that do not correspond to the held position or unable to fulfill their labor obligations for health reasons. And finally, to obtain benefits, the employees which reduce in connection with the restoration on the same place of the person who previously did this work.
Upon the dismissal of an employee, in accordance with article 178 of the Labor Code of Russia, he is paid a day offallowance the amount of average monthly earnings, and also retains an average monthly salary for a maximum period of 2 months. In the case of workers from the far North, this period increased to 6 months. Compensation is calculated according to a formula which takes into account the salary in the last 2 months. It is divided by the number of working days within this period. And through these calculations is determined by the amount of the benefit.
The calculation formula itself looks like this. Outputallowance is the result obtained when the addition of the last two salaries divided by the number of days worked for the last 2 months prior to dismissal, multiplied by the average number of working days in the two months prior to dismissal.
For those workers who have worked at the enterprise for less than 2 months, the calculation will be made on the basis of actual payments during this time. And one more pleasant nuance - holidayallowance. according to clause 3 of Article 217 of the Tax Code of Russia, is not subject to taxation.