Termination of an employment contract by liquidation of an organization. Notification of social security authorities. Video: latest changes

Liquidation of an enterprise means that the organization completely completes its activities and does not need human resources. This situation is a legal basis for termination of an employment contract at the request of the employer in accordance with the first paragraph of the article.

The dissolution of an organization is associated with serious legal consequences, in particular for the organization's personnel. In this case, releasing employees from duties involves providing them with guarantees and making payments approved by law.

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What payments and benefits are required by law, as well as what nuances there are associated with receiving them, you need to know in advance.

Main provisions

General procedure

With the termination of the organization’s activities, all concluded employment contracts and compensation payments to employees of the enterprise are terminated, including:

• wages with bonuses and allowances before immediate dismissal;
• for unused vacation periods;
• severance pay equal to average monthly earnings.

Notification of employees about the termination of employment contracts is made in writing in advance. 60 days. You can terminate it before completion 2 months, but with the consent of the employee and with the payment of additional compensation established by law.

Disputes regarding payments that are due to a dismissed person in connection with the dissolution of the organization are resolved by payment of an undisputed amount of money by the employee on the day of termination of the contract. If within a thirty-day period after dismissal the employee does not find a new job and becomes temporarily disabled, he has the right to apply to his previous employer for benefits.

Dismissal due to liquidation of the organization involves maintaining the monthly average salary, which is paid for a period not exceeding 60 days from the moment of termination of the employment contract.

Three months before the organization ceases to operate, the owner can send a notice to the trade union in accordance with the article of the Labor Code, which will contain data on the reason for termination of employment contracts, data on personnel and the timing of their dismissal. This clause is optional, since the consent of the trade union is not required.

Controversial situations in payments to employees during the liquidation of an enterprise

The first months of dismissal

First 30 days after dismissal, the owner of the organization pays the employee severance pay equal to the average monthly salary. The next month the payment is repeated if the fired person was unable to find a job. To confirm this fact, the employer is provided with a work book and a statement written in his name.

The third month after dismissal is also paid if the employee is not employed by the central employment center. The service issues a corresponding resolution, which must be provided along with the work book to the former employer.

To formalize the status of unemployed, a package of documents is sent to the labor exchange, including:

• passport;
• diploma of completion of studies at a university or college;
• employment history;
• salary certificate filled out according to the TsZN form for the last quarter.

The employee comes to receive the payments required by law before the organization is excluded from the general register of legal entities. persons Payments to employees upon liquidation of an enterprise are made on the day of application or the next one, as well as when wages are paid.

Compensation

Dismissal in connection with the abolition of an organization is carried out at the will of the owner of the enterprise. This means that all staff will be laid off, regardless of whether they have additional security.

The following categories of employees are subject to dismissal:

• on vacation or temporarily disabled;
• those who went on maternity leave;
• raising children up to 3 years;
• single parents raising a child up to 14 years old or a child with a disability up to 18 years old;
• minor workers.

Employees dismissed at the initiative of the owner of the enterprise are paid compensation for unused vacation periods. The amount is calculated using a formula in which each day of vacation is multiplied by the average earnings per day. According to the employee's annual 28 days paid leave.

When an employee has not worked a full working year, vacation compensation is calculated in accordance with the number of months worked by the employee. Cash payments for unused vacation are only due to those who have officially worked at least 5 months.

The owner of the organization has the right to round up the number of vacation days not used by the employee in favor of the latter.

Contributions for insurance against occupational diseases and accidents are not calculated from these payments. Personal income tax is withheld from compensation for unused vacation.

Benefits

Upon termination of the employment contract, the owner of the organization pays the employee the following amounts of money:

• Salary for performing duties until the moment of dismissal.
• Payment for unused vacation periods during work.
• Payment for early termination of an employment contract, which is equal to the average monthly salary. It is calculated in proportion to the number of days before the expiration of the warning period about the termination of the organization’s activities and the termination of the contract for this reason.
• Severance pay in the amount of average monthly earnings. It is also available to part-time workers.
• Payment in the amount of the average salary per month during the period of employment.
• Payment of salary in the average amount for the third month is carried out upon provision of a certificate from the Employment Center confirming the absence of official employment.

It is written that if benefits due to an employee are not paid on time, the owner of the enterprise pays them along with interest.

Interest is calculated using the Bank of Russia refinancing rate current for 2019.

Early payments

The Labor Code strictly regulates the dismissal of employees in connection with the cessation of the enterprise's activities, which requires timely warning of personnel about this situation.

If the process of terminating the employment contract is carried out earlier, the employee is paid additional compensation. Early termination of this document is possible only with the written consent of the employee, confirmed by his signature.

Calculation of compensation is carried out in proportion to the number of days before the last date of notice of dismissal in connection with the liquidation of the organization. All other cash payments are made as usual. Payments are made on the day of dismissal or the following day. If the employee was absent during the specified period, then the money is paid to him upon first request.

Paid leave includes compensation for early dismissal. Payments for them are carried out in accordance with the rules and insurance payments are not accrued on them. Additional compensation is not subject to personal income tax.

Guarantees of the law

During the crisis, the number of workers laid off due to the liquidation of the organization increased several times. At the same time, not everyone knows what guarantees are provided by Russian labor legislation for this reason for dismissal.

What is “liquidation”
As the first basis for termination of an employment contract at the initiative of the employer, the Labor Code of the Russian Federation provides for the liquidation of an organization or termination of activities by an individual entrepreneur (Clause 1, Part 1, Article 81).
Labor legislation does not provide a clear formulation of what liquidation of an organization means.” Therefore, applying the norm l. 1 tsp. 1 tbsp. 81 of the Labor Code of the Russian Federation, it is necessary to use the provisions of the Civil Code of the Russian Federation. determining the procedure for the creation, transformation and liquidation of legal entities.
Article 61 of the Civil Code of the Russian Federation provides: the liquidation of a legal entity entails its termination without the transfer of rights and obligations in the order of succession to other persons.
The decision to liquidate a legal entity can be made by its founders (participants) themselves, or by a body of the legal entity authorized to do so by the constituent documents, or by the court. Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17-2004 No. 2 On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation "focuses on the fact that it does not matter who and on what basis liquidates a legal entity that is an employer; the very fact of liquidation of the organization is important .

In the event of a dispute about the legality of dismissal, it is the employer who is obliged to prove the actual termination of the organization’s activities.

In practice, it happens that people are fired on this basis, although in fact the organization is not liquidated, but, for example, merged with another legal entity. At the same time, an entry is made in the Unified State Register of Legal Entities about the termination of the activities of the affiliated legal entity, but this is not liquidation, but reorganization with succession. Therefore, dismissal at the initiative of the employer should be carried out according to clause 4, part 1 of Art. 81 of the Labor Code of the Russian Federation ““change of owner of the organization’s property”; and, by the way, in this case only the head of the affiliated organization, his deputies and the chief accountant can be dismissed.

Self-destruction
As already mentioned, voluntary liquidation is carried out by decision of the founders (participants) or an authorized body. Simultaneously with the adoption of a decision on liquidation, the founders (or participants) of the organization or the relevant body are required to appoint a liquidation commission or liquidator (Clause 2 of Article 62 of the Civil Code of the Russian Federation). From the moment the liquidation commission is appointed, all powers to manage the organization, including the dismissal of employees, are transferred to it. During voluntary liquidation, the head of the company is usually included in the commission and most often is its chairman, and therefore retains the right to sign organizational and administrative documents, including those related to dismissal.

The employer is obliged to notify the employment service authorities in writing about the upcoming termination of employment contracts in connection with the liquidation of the company. Moreover, this must be done no later than two months before the start of the relevant activities, indicating the positions, professions, specialties of those being dismissed, as well as the qualification requirements for each of them and the conditions of remuneration (clause 2 of Article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 -On employment in the Russian Federation").

on practice
ILLEGAL DISMISSALS IN CONNECTION WITH ENTERPRISE BANKRUPTCY
Often, employers intend to disparage employees, but clause 1, part 1 of Art. 81 of the Labor Code of the Russian Federation from the moment the organization is declared bankrupt, which is not legal. This is confirmed by the ruling of the Supreme Court of the Russian Federation dated July 11, 2008 No. 10-B08-2.
The Supreme Court of the Russian Federation drew attention to the fact that tertpaii in the prescribed manner or declaring a person bankrupt means the liquidation of the organization, but entails only the beginning of the liquidation process, and, therefore, termination of employment contracts with employees on this basis at the time the organization is declared bankrupt in this case should be considered as illegal, since in the end the company was not liquidated.” -.
As follows from the case materials, by the decision of the Arbitration Court of the Kirov Region dated October 24, 2005, the FSUE Selmash Plant was declared insolvent (bankrupt) with the opening of bankruptcy proceedings. By the rulings of the Arbitration Court of the Kirov Region dated October 18, 2006. and on April 25, 2007, the bankruptcy proceedings period was extended until October 24, 2007.
Meanwhile, the arbitration court did not issue a ruling on the completion of bankruptcy proceedings against the Federal State Unitary Enterprise Sslmash Plant; the enterprise was not excluded from the state register. Thus, the liquidation of this enterprise at the time of the dismissal of citizen G., who filed a claim to declare the dismissal illegal, was not completed. Under these circumstances, termination of the employment contract with the plaintiff under clause 1, part 1, art. 81 of the Labor Code of the Russian Federation cannot be considered lawful.

Warn in a timely manner!
The liquidation commission must comply with the requirement of Art. 180 of the Labor Code of the Russian Federation: no later than two months before dismissal, notify the organization’s employees about this (personally and against signature!). You can give a longer notice; this is not a violation of the law.
Please note: the conversation should be conducted with each individual. An announcement of dissolution at a general meeting of the workforce of an organization or even a structural unit is not personal.

If liquidation is carried out forcibly, for example, in accordance with Federal Law No. 127-FZ dated October 26, 2002 On Insolvency (Bankruptcy),” then the appointed bankruptcy trustee must notify the debtor’s employees of the upcoming dismissal no later than within a month from the date of commencement of bankruptcy proceedings (paragraph 4, paragraph 2, article 129 of the said law). The warning period in this case is counted from the date of notification and according to the rules of Art. 180 Labor Code of the Russian Federation. It is the bankruptcy trustee who has the right to dismiss employees of the debtor organization.

In relation to certain categories of employees, notice periods for dismissal under clause 1. Part 1 of Art. 81 of the Labor Code of the Russian Federation are reduced:
- those who have concluded an employment contract for a period of up to two months are notified at least three calendar days in advance. 292 Labor Code of the Russian Federation);
- seasonal workers - no less than seven calendar days (Article 296 of the Labor Code of the Russian Federation).

Conflict of regulations
Part 4 art. 81 of the Labor Code of the Russian Federation equates the termination of the activities of a branch, representative office or other separate structural unit of an organization located in another area to the liquidation of an organization, and thereby to a certain extent comes into conflict with civil legislation. In paragraph 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” it is stated that structural units should be understood as branches, representative offices, as well as departments, workshops, sections, etc. .

This interpretation is not indisputable, since a legal entity is considered liquidated only after making an entry about it in the Unified State Register of Legal Entities, and in the event of liquidation of a structural unit this does not happen. In addition, a structural unit enters into an employment contract with an employee not on its own behalf, but on behalf of a legal entity, which does not make it an independent employer.

NORMATIVE BASE

Civil Code of the Russian Federation: el.25, 61, 62. Labor Code of the Russian Federation: Art. 81. 178, 180, 292, 296,407,318.
■ Law of the Russian Federation of April 19, 1991 N 1032-1 “On employment in the Russian Federation”.
■ Federal Law of October 26, 2002 No. 127-FZ “On Insolvency (Bankruptcy)”.
■ Decree of the President of the Russian Federation dated November 5, 1992 No. 1335 “On additional measures for social protection of pregnant women and women with children under three years of age dismissed due to the liquidation of the organization.”
■ Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation.”

To liquidate a branch or representative office, the employer must make changes to the organization’s constituent documents, which makes the liquidation procedure formal and fairly transparent. When workshops and departments are liquidated, “garbage is not taken out of public,” and the employer has a real opportunity, in violation of labor laws, not to provide the laid-off workers with the required guarantees and compensation. It happened that enterprises formed workshops from unwanted workers by moving or transferring them from their “native” departments, and then simply liquidated these structures entirely, without offering people other vacant positions. It happened that pregnant women ended up in such “penalty battalions” - the Labor Code of the Russian Federation allows expectant mothers to be fired due to liquidation, while the employer is not obliged to employ them.

Guarantees and compensation
In connection with the dismissal of employees on this basis, the Labor Code of the Russian Federation provides a number of guarantees and compensations.
1. Employees are warned about the upcoming dismissal personally and against signature no later than two months before dismissal. With the written consent of the employee, the employer has the right to terminate the employment contract with him before the expiration of a two-month period, paying additional compensation in the amount of the employee’s average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal (Article 180 of the Labor Code of the Russian Federation).
2. Upon termination of the employment contract, the dismissed person is paid severance pay in the amount of average monthly earnings, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal. This decision is made by the employment service body, provided that within two weeks after dismissal, the employee applied to this body and was not employed by it (Article 178 of the Labor Code of the Russian Federation).
3. Seasonal workers Art. 296 of the Labor Code of the Russian Federation provides for the payment of severance pay in the amount of two weeks’ average earnings.
4. An employee dismissed from an organization located in the Far North and equivalent areas is paid a severance pay in the amount of average monthly earnings. He also retains his average monthly salary for the period of employment, but not more than three months from the date of dismissal (including severance pay).
In exceptional cases, the average monthly salary is retained by the specified employee for 4.5 and 6 months from the date of dismissal by decision of the employment service body, provided that within a month after dismissal the employee applied to this body and was not employed by it. Payment of severance pay is made by the employer at the previous place of work at his expense (Article 318 of the Labor Code of the Russian Federation).
5. Clause 2 of the Decree of the President of the Russian Federation dated November 5, 1992 No. 13352 established that if a woman with a child under three years of age was fired due to the liquidation of organizations and was not employed by the employment service, then the social protection authorities assign her monthly compensation payments. This payment is made from the federal budget.

IF THE EMPLOYER IS AN IE

If the employer was an individual registered as an individual entrepreneur, then the employment contract with the employee can be terminated under clause 1, part 1, art. 81 Labor Code of the Russian Federation.
In particular, this article applies in the event of termination of the activities of an individual entrepreneur:
- on the basis of his own decision;
- as a result of his being declared insolvent (bankrupt) by a court decision (clause 1 of Article 25 of the Civil Code of the Russian Federation);
- due to the expiration of the state registration certificate;
- upon refusal to renew a license for certain types of activities.
The notice period for dismissal, as well as the amount of severance pay, are determined by the employment contract (Part 2 of Article 307 of the Labor Code of the Russian Federation).

It is important
A person who has entered into an employment contract for a period of up to two months is not paid severance pay upon dismissal, unless otherwise established by federal laws, a collective agreement or an employment contract (Article 292 of the Labor Code of the Russian Federation).
The part-time employee is paid severance pay in the amount of average earnings. The average salary for the period of employment is not retained for him, since, having his main place of work, he does not need employment.

Help
COMPETITION PROCEEDINGS (CP) about the nonsense of bankruptcy, applied to a debtor declared bankrupt by an arbitration court, in order to proportionately satisfy the claims of creditors. By declaring the debtor bankrupt and opening a bankruptcy settlement, the arbitration court appoints a bankruptcy trustee, to whom all powers to manage the debtor’s affairs are transferred, including the authority to dispose of his property. The bankruptcy trustee collects the bankruptcy estate (all the debtor’s property available at the time of opening and identified during the bankruptcy process). For this purpose, he makes demands on third parties who have a debt to the debtor, takes measures aimed at searching, identifying and returning the debtor’s property held by third parties, as well as other necessary measures.
The bankruptcy trustee considers the claims of creditors. Disagreements between creditors and the manager regarding the amount of claims and the order of their satisfaction are considered by the arbitration court.
After the sale of the debtor’s property, the bankruptcy administrator makes settlements with creditors in the order established by the Law, and after completing the settlements, submits to the arbitration court a report on the results of the settlement (Based on materials from the “Legal Dictionary”)

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The decision by the owners to close the LLC is grounds for termination of all company contracts. Counterparties do not have the right to refuse to terminate business relations. However, they may demand compensation for failure to fulfill previously accepted obligations. Often the amount of such compensation turns out to be unaffordable, as a result of which heated disputes flare up and liquidation is postponed indefinitely.

How to terminate a business relationship without damage?

Employees of the Radomas Center will provide qualified legal assistance in resolving issues with business partners. Experienced lawyers will negotiate with representatives of counterparties and agree on the amount and procedure for payments. If signs of a chicane (abuse of law) are identified, claims will be filed and legal proceedings initiated.

Termination of long-term contracts

In legal practice, it is customary to include all agreements with an automatic extension mechanism in this category. Such contracts are terminated without payment of compensation or with minimal compensation. Judicial practice contains a number of examples where the plaintiff’s demands for payment were denied.

This position of the servants of Themis is explained by several facts:

• with constant cooperation, it is easier to find systematic violations of the terms of the contract (defendants often refer to such circumstances and win cases);
• most contracts include provisions on the right to unilaterally refuse to perform the contract;
• The liquidation of an LLC is not a violation of contractual obligations under long-term contracts, so the issue of applying penalties is extremely rarely considered here.

Termination of relationships for one-time transactions

If one-time agreements are terminated, it will be much more difficult to avoid financial losses. In this situation, the center’s lawyers will ensure negotiations and achieve a reduction in the amount of the penalty.

In the course of work in the most conflicting areas, the following techniques and techniques are used:

• mediation;
• applying to an arbitration court;
• initiation of arbitration proceedings;
• replacement of persons in an obligation;
• and much more.

Over many years of practice, the center’s specialists have created many unique algorithms for resolving economic disputes. Their repeated use allows us to guarantee clients success even in difficult situations.

What should you know?

All payments, compensation, penalties and fines are made at the expense of the company, and, therefore, are included in the cost of closing the LLC. If the company does not have the funds to pay off the claims, the founders have the right to raise the issue of insolvency of the legal entity. Already at the stage of drawing up the interim balance sheet, all calculations are suspended, and the corresponding application is sent to the arbitration court.

In such a situation, the claims of counterparties arising from unilateral termination of contracts are included in the general register of creditors' claims. Their satisfaction is carried out taking into account the rules of priority, after carrying out procedures of monitoring, reorganization, external or bankruptcy management.

Practice shows that more than half of all company contracts are terminated pre-trial. Entrepreneurs do not want to enter into lengthy litigation, so they agree to mutually beneficial conditions.

Involving a professional lawyer in the process is a guarantee of successful completion of commercial relationships with minimal losses for the company.

He also retains his average monthly salary for the period of employment, but not more than two months from the date of dismissal. In exceptional cases, compensation may be paid for an additional 1 month.

It is difficult to understand the norms of labor legislation, so in order to prevent unlawful actions on the part of the employer upon dismissal, seek help from a professional lawyer.

Does an employer have the right to demand a letter of resignation upon liquidation of an organization?

This is possible, but you need to be given a second copy of this Agreement in your hand, so that there is only the signature of the director, and not some deputy, and there is an imprint of the organization’s seal.

You can also resign due to liquidation and even if you were notified one month before the liquidation, but they must pay you as if you were notified two months in advance, i.e. you will work for a month until liquidation and receive a salary, then you must be paid for another month, which should be a notice, which again you should have worked, but agreed to be fired due to liquidation in a month.

Additional compensation for early dismissal due to liquidation or downsizing

The law does not indicate that additional compensation is paid only for the time remaining before the expiration of the minimum, that is, two-month warning period. Additional compensation, in its essence, is intended to compensate the employee for the loss of earnings that he could have received by continuing to work until the date of dismissal specified in the notice. Therefore, the amount of additional compensation is not limited to two months’ average earnings and depends on the actual length of the period between the actual date of termination of the employment contract and the date of dismissal specified in the notice.

On December 3, 2012, the employer gave the employee a notice of the reduction of his position and his upcoming dismissal on March 4, 2013 (in 3 months).

Early dismissal upon liquidation of an enterprise

At the moment I have found another job 05/10/2013

If an employee, during the liquidation of an enterprise, does not want to resign by agreement of the parties, and refuses an offer to work in a similar enterprise, how can he be fired according to the labor code? 07/02/2013

Please help me understand my situation. I am currently on leave to care for a child under 3 years old. I left work in April 2010, first on annual leave for 28kd, then on sick leave according to BiR 07/18/2012

Hello! Our organization was bought by another company, and as of 01.10 they want to transfer all employees to another organization.

How should dismissal be carried out in the event of liquidation of an organization?

What does this mean in practice? First: upon dismissal, you must be paid (in addition to salary compensation for vacation) average monthly earnings. Second: within two weeks after your dismissal, be sure to register with the employment agency! Third: if, after two months from the date of dismissal, you have not found a new job, then your former employer is obliged to pay you the second average salary.

How to dismiss employees during liquidation of an enterprise?

There are frequent cases when an enterprise is liquidated not voluntarily, but, on the contrary, forcibly.

Such liquidation is carried out by the same bodies that created the enterprise. The decision to carry out forced liquidation can be made by the court. Remember, any organization, and, accordingly, all its personnel, may be faced with such a thing as liquidation.

Liquidation of an enterprise is a certain procedure, as a result of which the enterprise is deprived of all its rights and, accordingly, obligations.

Liquidation of an enterprise: dismissing employees

1 tsp. 1 tbsp. 81 Labor Code of the Russian Federation). Including employees on vacation or sick leave, pregnant women, employees with children under three years of age, etc.

Upon termination of an employment contract due to the liquidation of an organization (clause 1 of part one of Article 81 of the Labor Code of the Russian Federation) or a reduction in the number or staff of the organization's employees (clause 2 of part one of Article 81 of the Labor Code of the Russian Federation), the dismissed employee is paid severance pay in the amount of average monthly earnings, and he also retains his average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay) (as amended.

Can we fire him before the liquidation notice expires?

"Human Resources Department of a Commercial Organization", 2014, N 1

Question: Our organization is being liquidated, about which we notified employees three months in advance. One of the employees, two weeks after receiving the notice, looked for a new job and wrote a letter of resignation. Can we fire him before the notice period expires? What will be the basis for dismissal in this case - clause 3, part 1, art. 77 or clause 1, part 1, art. 81 Labor Code of the Russian Federation? Should we pay severance pay?

Answer: When an organization is liquidated, employees may be dismissed before the expiration of the warning period about the upcoming dismissal. The basis for dismissal upon early termination of the employment contract in this case will depend on the wording of the employee’s application. If he asks to dismiss him at his own request, the basis will be clause 3, part 1, art. 77 of the Labor Code of the Russian Federation, and if the application contains a request for early termination of the employment contract in connection with liquidation, the basis will be clause 1, part 1, art. 81 Labor Code of the Russian Federation. In the first case, there is no severance pay, but in the second, the employer is obliged to pay benefits and additional compensation.

Justification: According to Art. 180 of the Labor Code of the Russian Federation about the upcoming dismissal in connection with the liquidation of the organization, employees are warned by the employer personally and against signature at least two months before dismissal. This means that the employer can notify employees longer in advance, for example three or four months, most importantly, no less than two months. But dismissal is possible before the expiration of this period. In particular, part 3 of Art. 180 of the Labor Code of the Russian Federation establishes that the employer, with the written consent of the employee, has the right to terminate the employment contract with him before the expiration of the period specified in Part 2 of Art. 180, paying additional compensation in the amount of the employee’s average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal.

However, it is not clear from the question what exactly the employee wrote in her resignation letter, and both the basis for dismissal and the need (or lack thereof) for compensation payments depend on the wording.

1. If in the application the employee asked to dismiss him at his own request, then this case does not fall under Art. 180 of the Labor Code of the Russian Federation regarding the payment of compensation, and here’s why. By virtue of Art. 80 of the Labor Code of the Russian Federation, an employee has the right to terminate an employment contract by notifying the employer in writing no later than two weeks in advance, unless a different period is established by the Labor Code of the Russian Federation or other federal law. By agreement between the employee and the employer, the employment contract can be terminated even before the expiration of the notice period for dismissal.

Since the employee submitted a resignation letter of his own free will, because he found another job, he must be fired under clause 3, part 1, art. 77 of the Labor Code of the Russian Federation - the initiative of the employee, and not in connection with liquidation. And since the employee resigns of his own free will, severance pay provided for in Art. Art. 178 and 180 of the Labor Code of the Russian Federation, he is not entitled to.

2. If the employee requested early dismissal due to staff reduction in the application, the situation is different. As can be seen from Art. 180 of the Labor Code of the Russian Federation, the employer, not the employee, has the right to early termination of an employment contract, although the employer can exercise this right only with the consent of the employee. An employee can also initiate early termination of an employment contract if he does not want to continue the employment relationship under any conditions. Reaching agreement indicates that both parties are interested in early termination of the employment contract, and excludes the employer from fulfilling the obligations provided for by the general procedure for dismissal (Determination of the Perm Regional Court dated 06.08.2012 in case No. 33-6636).

Consequently, with this wording of the application, the employer is obliged to dismiss the employee in connection with the liquidation of the organization under clause 1, part 1, art. 81 of the Labor Code of the Russian Federation and pay him not only severance pay, but also additional compensation, calculated in proportion to the time remaining before the expiration of the notice of dismissal.

Arbitrage practice. Appeal ruling of the Supreme Court of the Republic of Buryatia dated June 13, 2012 in case No. 33-1322: the claim for additional compensation and legal costs was legally satisfied, since the plaintiff was dismissed due to the liquidation of the organization before the expiration of the period provided for in Art. 180 of the Labor Code of the Russian Federation, and according to this norm, the employer is obliged to pay the plaintiff additional compensation in the amount of his average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal.

Signed for publication on December 26, 2013

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The nuances of dismissing employees during liquidation of an enterprise

The procedure for dismissing employees during liquidation of an enterprise is regulated by current legislation.

Economic conditions at the moment are not conducive to the development of entrepreneurship, so companies are increasingly forced to resort to cessation of business activities.

What happens to the company’s employees, and what rights are they given?

You can find out the answers to these and other questions right now.

Closing an organization

• owner of the enterprise;
• creditors - one or more;
• government agency.

Employer Responsibilities

• notifying employees within the appropriate time frame about the termination of the enterprise’s activities;
• making settlements with them as provided for by law and the concluded agreement.

Labor Code of the Russian Federation

Issues related to the payment of funds in the event of early termination of an employment contract and termination of the enterprise's operation are regulated by separate articles of the Labor Code of the Russian Federation.

Dismissal upon liquidation of an enterprise

During the liquidation of an enterprise, it will not be possible to avoid the dismissal of employees.

If one of the branches closes, then employees are offered another position, but in reality this is rarely done.

Employees

The procedure for dismissing employees during liquidation of an enterprise differs depending on the status of the employee.

For most workers, a single procedure applies:

• sending a notice against receipt;
• payment of funds on the last day of work.

Maternity maids

If a woman on maternity leave is fired, she is paid maternity benefits.

Moreover, women caring for children under three years of age can count on receiving compensation within a year.

Pregnant woman

The law establishes that before dismissing a pregnant woman, she must be employed in a new place by her previous employer.

In reality, this is not so easy to do, so they are usually transferred to positions with lower salaries, and she prefers to quit on her own.

Pensioners

The dismissal of pensioners occurs in accordance with the general procedure.

The only distinguishing feature is the impossibility of prolonging the payment of severance pay for the third month, since persons of retirement age cannot be registered with the employment center.

What is the reason for this? Pensioners already receive social support from the state - a pension.

Chief accountant

The dismissal of the chief accountant is carried out in accordance with the general procedure.

He, like other employees, has the right to receive financial compensation.

Directors

If we consider the procedure for dismissing a director, then his dismissal occurs in the same way as the rest of the staff, but it is still worth taking several features into account.

The document on its reduction must be recorded separately.

The amount of compensation paid upon dismissal may consist of additional bonuses or remuneration.

Procedure

The procedure for dismissing employees includes several main stages - sending notifications and making calculations.

Warning to workers

One of the obligations that arises before the company before liquidation is to notify employees of the upcoming layoff.

This provision cannot be ignored, since it is provided for by law.

The notice must be in writing and given to full-time employees two months before dismissal.

It is important to obtain a receipt from each employee confirming that they were informed.

A sample notification of employees about dismissal as a result of liquidation of the enterprise is here.

If the company employs employees hired for several months, then they can be notified of the layoff several days in advance.

Workers hired for one season are notified 7 days in advance.

If employees decide to leave the organization early before the termination of its activities, then management becomes obligated to pay additional compensation.

If some employees are on vacation or on a business trip at the time the decision to liquidate is made, they are notified by writing a letter and sending it against signature.

In addition to postal services, you can use a courier.

How is the reorganization and liquidation of an enterprise carried out? See here.

Notification of social security authorities

Simultaneously with notifying employees upon dismissal, there is a need to notify social security authorities.

They must be notified in writing.

What is the entry in the labor record?

In addition to the order to terminate the employment contract with employees, appropriate entries are made in their work books.

The wording of the provisions must coincide with that established by the Labor Code of the Russian Federation.

The employee will be able to receive a work book with the changes made, along with the required payments, on the last day of work. It will be considered the day of reduction.

Refusal of an employee to sign an order

In some cases, an employee may refuse to sign the notification upon receipt, in which case an act of refusal is drawn up.

This document establishes the transmission of notice to the employee and disagreement with it.

In order for the deed to have legal force, it must be signed by at least two witnesses. If there is an act, the countdown of the established 60 days begins from the moment of its preparation.

What payments are due?

Some employers make attempts to deceive employees in order not to pay them the due funds.

That is why every employee should know what he can count on if his employment contract is terminated early.

So, on the last day of work, employees can expect to receive:

1. Salaries - including arrears, if any (for example, if wages have not been paid recently).
2. Financial compensation for unused vacation or vacations. In this case, the calculation taken into account is 1 vacation per year, in accordance with Article 127 of the Labor Code of the Russian Federation.
3. Severance pay, the amount of which is equal to wages without taking into account additional bonuses, as provided for in Article 178 of the Labor Code of the Russian Federation.

Calculation

At the same time, the relationship between the employer and the employees they hired, since Article 178 of the Labor Code of the Russian Federation provides for the payment of severance pay to employees for an additional two months.

Such material support, established by law, acts as a guarantee for staff, allowing them to find a new job.

If an employee finds a job before the end of two months, he loses the right to receive benefits.

Interestingly, the legislation provides for the possibility of extending the period for receiving benefits by an additional 30 days.

However, this requires the following conditions:

1. From the moment of dismissal until the expiration of two weeks from that day, the person contacted the employment service.
2. Within 60 days I could not find a job because there were no suitable vacancies.

The payment procedure and the amount of severance pay can be changed, but only upward.

Alimony

Of the funds received by the employee during liquidation, part of the amount is allocated for alimony, if it was previously issued.

The amount of alimony payments is also allocated from the severance pay.

Sick leave

First of all, upon liquidation of the enterprise, funds are paid for wages, as well as for sick leave, if the resulting illness is associated with an occupational injury.

Otherwise may be provided for by the provisions of the employment contract.

What is alternative LLC liquidation? Read here.

What is the cost of voluntary liquidation of an LLC? Details in this article.

Vacation compensation

Vacations must be compensated, but only those that were not used.

Consequently, an employee who has not had time to rest during a year of work may qualify for payment of vacation funds.

Payments to employees upon liquidation of an enterprise 2017

The economic crisis leads to the bankruptcy of many companies, this process is accompanied by the dismissal of employees. Mandatory payments to employees during the liquidation of an enterprise in 2017 are determined by law and governing documents. Business entities are obliged to strictly comply with the requirements of regulatory documents and respect the rights of those being dismissed.

Liquidation of an enterprise or organization is a process during which there is a complete cessation of their activities, as well as rights and obligations. At the end of this procedure, business partners, creditors or former employees of the enterprise will not be able to make any claims against the company or its successors. According to the Civil Code, Article 61, paragraph 1, rights and obligations are not transferred to anyone.

Before completion of the liquidation procedure, settlements must be made with all employees, without exception, and all funds must be paid to them.

During this period, all types of compensation, severance and other benefits are issued, as well as other payments provided for by law and the employment contract. The final payment to each employee is made for a period specified by law.

Dismissal procedure during liquidation

In the process of terminating the activities of a company or organization, the termination of all employment contracts without exception is provided. The employer acts in accordance with the requirements of Article 81, part 1, paragraph one of the Labor Code of the Russian Federation.

Termination of an employment contract due to the liquidation of a business entity or organization, as well as staff reduction, is accompanied by the issuance of benefits to the dismissed employee. Its size is determined based on average monthly earnings; in addition, the employer is required to make payments for the period of employment. The maximum period is no more than two months from the date of dismissal.

By decision of the territorial division of the employment service, the benefit may continue to be maintained. This happens if the dismissed employee has not been employed by a government agency within 14 days. Accordingly, the citizen must register with the employment service.

When carrying out the procedure for dismissing employees in connection with the liquidation of an enterprise, other legal reasons may be indicated with their consent.

How long is the legal probation period? Read in the article.

Often employers prefer to terminate an employment contract on the following grounds:

1. at your own request (Labor Code of the Russian Federation, Article 80 and Article 77, paragraph 3);
2. in connection with a transfer to another company (Labor Code of the Russian Federation, Article 77, paragraph 5);
3. by agreement of the parties (Labor Code of the Russian Federation, Articles 77 and 78, paragraph 1).

In this case, the employee is not given severance pay, and the employer has the opportunity to save significant money.

In connection with the liquidation of the enterprise, the employer is obliged to notify its employees by delivering a written notice. This action is carried out 2 months before the complete cessation of the company's activities. The notice must be delivered against signature to all employees, both permanent and part-time employees. In case of refusal to accept the notification, it will be sent by registered mail.

The dismissal of employees by a company due to termination of operations is formalized by order. The document is published after 60 days from the date of announcement of liquidation. The form of the order is established by the order of the State Committee on Statistics of the Russian Federation (Decree No. 1 of January 5, 2004). The document of title is signed by the head and registered in the manner prescribed by the regulations.

When dismissing employees for reasons related to the termination of the company's activities, a unified form T-8 or T-8a is filled out.

The document was introduced by the already mentioned Resolution No. 1 of January 5, 2004 of the State Committee on Statistics. The contract in this case is terminated at the initiative of the employer, which is recorded in the employee’s work book with reference to Article 81 of the Labor Code of the Russian Federation.

Final payment

Employees of an enterprise who are subject to dismissal due to the termination of its economic activities must be made a number of payments:

• wages for those days that he actually worked in the month of dismissal;
• compensation payments for basic and additional leave provided for by law;
• severance allowance.

Payments are made to compensate for the earnings not received by the employee for the month following his dismissal. Benefits are provided to all employees, both the main staff and those who work part-time. Employees who have entered into an employment contract for a period of no more than two months are not provided with severance pay.

Payments must be made on the last day, but if for any reason the employee was not at work, the benefit must be issued upon request.

Payroll is calculated in accordance with the requirements of regulatory documents. For each employee, a calculation note is issued in the form approved by the State Statistics Committee (Resolution No. 1 of January 5, 2004). Payments are made in cash against a signature on the statement or by bank transfer.

Vacation compensation

In accordance with the law, the employee has the right to annual paid leave. If the employee does not exercise his right, regardless of the reasons, he has the right to receive compensation payments. Money is issued when layoffs are carried out in connection with the liquidation of companies.

Employees are compensated for all unused annual and additional leave. The procedure for calculating funds is determined in accordance with the legislation regulating labor relations. If vacation is granted in working days, then compensation payments are assigned based on their number. A similar procedure applies to leave granted in calendar days.

Cash compensation for employees who have worked for less than 6 months at the time of liquidation is calculated in the same manner as for other employees of the company.

Incomplete use of your legal right to rest must also be paid by the company. With this option, the amount is determined based on the average daily earnings and the number of unused vacation days.

For early termination of the contract

Labor legislation establishes a procedure for terminating employment contracts, in which the employer is obliged to inform employees about the liquidation of the company. If this process begins earlier, then employees are awarded additional compensation payments. Early termination of an employment contract is possible only with the consent of the employee, executed in writing and signed with his own hand.

Additional compensation under this option is calculated in proportion to the period remaining until the end of the notice period for early dismissal.

Other payments are determined in accordance with the general procedure. Payment of funds must be made no later than the day of dismissal. In the absence of an employee, payment is made at his request upon first application.

The company's expenses related to compensation payments for early termination of an employment contract are classified as funds allocated for wages. Payments are made in accordance with the Tax Code, Article 255, paragraph 9, and mandatory insurance payments are not charged on them. Amounts of additional compensation are not subject to income tax for individuals.

Severance pay

When terminating a contract with an employee of a company that has decided to cease its activities, the employer is obliged to make all payments to him. The law obliges the company to pay him severance pay in cash. When calculating, the employer must be guided by the requirements of the Labor Code and Federal Law of June 30, 2006 No. 90-FZ.

The amount of the mentioned severance pay is determined based on the average monthly earnings of the employee dismissed due to the closure of the enterprise. This amount is calculated based on earnings for the last twelve months. If the employee was on the staff of the enterprise for less than this period, payments are made according to the arithmetic average for the actual period of work.

In addition to this payment, the employee is given funds for the period of employment.

The amount of such payments cannot be less than the average salary of the employee. The maximum period is no more than two months starting from the date of his dismissal. In exceptional cases, the average salary is retained for another month if the employment authorities do not find a job according to the profile of the dismissed citizen within 14 days.

Employees who express a desire to resign before the end of the notice period receive additional compensation payments. For the period before the expiration of the notice of dismissal, he is accrued all amounts required by law. Each employee is issued a payslip in the prescribed form. This document lists all payments and provides a grand total.

Calculation example

When liquidating a company or organization, determining the entrance allowance, as a rule, does not cause any particular difficulties. Difficulties arise mainly when determining compensation for unused regular or additional vacations. When making calculations, you should be guided by the Rules established by the Decree of the NKT No. 169 of April 30, 1930.

When determining compensation payments for unused vacations by an employee, they are proportionally recalculated. The number of months of the current year until the day the organization ceases to operate is multiplied by a special coefficient. This indicator is 2.33 and is defined as 28 - the number of vacation days divided by 12 - the number of days in a year.

If the date of liquidation of the enterprise falls in the first half of the month, then rounding is carried out downwards, otherwise upwards.

As an illustration, we give an example of calculating severance pay. Let’s say the head of a department of a liquidated company, N.I., should be fired. Stepanova with a salary of 30 thousand rubles. The employee worked for the organization for a full three years and did not take advantage of his allotted vacations. The company is obliged to give Stepanov a severance pay in the amount of two of his monthly salaries and make compensation payments. The total amount for the first part will be 60 thousand rubles, the second will require a series of simple calculations. Compensation for annual leave will amount to 90 thousand rubles- this is 30 thousand rubles of salary multiplied by 3 years of work without rest. For the current period, you need to make a proportional reduction in the amount of vacation.

Let's assume that the company is liquidated on September 17, rounding up. Thus, compensation should be calculated for nine months 9 × 2.33 = 20 days, which are multiplied by the average daily earnings of 30 thousand rubles divided by 25 - the number of actual days in the month.

As a result, 1,200 rubles × 20 = 24 000 rubles

As a result, the total amount of payments will be - 2 × 30 thousand + 3 × 30 thousand + 24 thousand = 174 thousand rubles.

Thus, the head of the department, Stepanov N.I. on the day of dismissal, the entire specified amount must be paid without any balance. The procedure for issuing funds is determined by the employment contract; they are usually credited to a special card account.

Reorganization and liquidation of a legal entity have many common features. Read more in the article.

The timing of the payment of wages is fixed by the internal acts of the enterprise. Find out how to organize the process.

Billing period

When calculating severance pay, the concept of average earnings is used. To determine it, the actual number of working days in a year and the total amount of payments for this period are taken into account. Enterprises have a production calendar. It takes into account the number of working days in each month, excluding weekends and holidays, so in June 2014 this figure was 24 days. The amounts of compensation and severance pay are determined based on the average monthly wage.

When making such calculations, it should be remembered that excluded days - weekends and public holidays are not taken into account.

Increased payments are also possible, which are provided for in the employment contract and agreed upon with the management and owners of the liquidated company.

When the owners of a company decide to terminate its activities, a whole range of measures should be taken. Upon liquidation of a legal entity, each employee is paid severance pay and compensation due to him. The process of terminating business activity is quite complex and must be approached with full responsibility in order to avoid possible litigation.

Liquidation of an enterprise: payments to employees. Labor Code of the Russian Federation

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 dismissed employees. There are many nuances to consider here.

General rules

When a decision has been made to close the company, a liquidation commission is appointed, which will carry out this procedure. As for the workers, it is clear that everyone is being fired. But at the same time, if the liquidation ultimately does not take place, then each of them can be restored on the same conditions as before, by a court decision. It turns out that dismissal on this basis is legal only in the event of actual liquidation.

It should not be confused with a change of ownership or a reorganization. Since no successors will arise, absolutely all employees, including pregnant women and persons under eighteen years of age, are dismissed. Therefore, no additional approvals are required from the authorities protecting the rights of these workers.

When a company is liquidated, payments to employees and all other steps are carried out in strict sequence. Then it will be possible to avoid conflicts with employees and unnecessary material costs.

Notifications

If an organization has decided to close a company, certain actions must be taken within two months. First of all, the following are notified:

The organization is obliged to notify the employment service about the upcoming procedure two months before closing an LLC or an enterprise of any other form of ownership. The document must indicate the professions, specialties and requirements for dismissed employees, as well as the remuneration of each of them.

If there is a mass layoff, three months' notice must be provided.

Responsibility for the fact that the necessary documents were not submitted during the liquidation of the enterprise is administrative. The employer may be prosecuted under the Code of Administrative Offenses for late provision of information.

In matters of termination of an employment contract, where the initiator is the employer, the trade union is required to be involved. This authority is notified in writing. In case of mass dismissal, this must be done three months before the start of the liquidation procedure.

As a general rule, employees are warned about the upcoming dismissal no later than two months before the termination of the contract. However, for those employed in seasonal work, notification is provided no later than seven days, and for those who have a contract of less than 2 months - 3 days in advance.

But if the organization is declared bankrupt, then the bankruptcy trustee informs about the upcoming dismissals no later than one month from the commencement of liquidation proceedings in the specified form. In this case, 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 drawn up in any form. If, after reading the notice, the employee refuses to sign it, a special act of refusal to sign is drawn up, where the authorized body and two or more witnesses (from the liquidation commission or any employees of the company) put their signatures. The two-month period is counted from the day the relevant act was drawn up.

Moreover, if the employee is currently on a business trip, he must be recalled to serve a notice against signature. Only in this case can the two-month period be counted and the employment contract terminated.

Order of dismissal

Orders to terminate the contract are issued in form T-8 or T-8a. They are signed 2 months after the employee has been notified, or ahead of schedule if the employee agrees (there must be written confirmation) and the employer is willing to pay the additional compensation payment.

Each employee is familiarized with the order. Then the corresponding entries are made in the work books. On the day of dismissal, the former employee is given all the compensation due to him.

Employee benefits

Upon termination of the contract on the grounds of liquidation, the employee receives the following payments:

1. Salary for time already worked.
2. Compensation payment for unused vacation.
3. Compensation for early termination of employment relations in this case.
4. Severance pay upon liquidation of an enterprise, and it is also received by those employees who worked part-time.
5. Average earnings for the 3rd month are paid when a certificate from the employment agency is submitted.
6. If an agreement lasting up to two months was concluded, then severance pay is not due. When a seasonal worker is dismissed, the benefit should be equal to 2 weeks' earnings.

Payments to pensioners

When an employment contract is terminated, 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 date of dismissal to the citizen who is unemployed at that time and has submitted the relevant documents confirming this. However, pensioners do not fall under this category, since they are already protected by the state by receiving a pension. Therefore, the employment service should not issue them a decision to maintain the salary 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 the corresponding document, then the organization is obliged to pay wages for the third month.

Compensation for unused labor

When a company is liquidated, employee benefits also apply to vacation entitlements. 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 for a whole year, an employee is accrued 28 days of vacation. If the year is not fully worked out, then compensation is calculated according to the available months. However, the organization has the right to round off days of payment for unused vacation, but only in favor of the employee.

This type of compensation is not subject to tax and insurance calculations. When compensating, however, income tax and personal income tax may be taken into account.

Severance pay and average earnings

The decision to liquidate the enterprise also entails the need to pay for the first month after leaving work. The entire amount is payable regardless of whether the employees get a new job or not.

Payment of the average salary can be maintained for a period of no more than 2 months. Moreover, for the second month, payment will be made subject to a written application from the employee and a work record book, which shows that there is no hiring for a new job. When starting a new job in the second month, benefits will be paid only for those days when he was not employed.

Payment for the third month is made on the basis of a document issued by the employment center. A dismissed employee can apply for payment at any time. However, after an LLC or an enterprise of another form of ownership has been closed and the organization is excluded 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. If the contract is terminated on the last day of the month, then it is also included in the period for which the calculation is made.

Despite the fact that when liquidation of an enterprise is carried out, there are step-by-step instructions with sequential actions, some of them can be changed. Thus, as a general rule, an employment contract is terminated after 2 months from the date of notification to the employee. However, its termination may take place earlier than this period if the employee has given his written consent to this. Then the organization pays additional compensation, also determined from average earnings and days remaining before the end of 2 months.

For example, if an employee is fired on the same day as notified, he is paid compensation equal to the average salary 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.

Taxation of compensation payments

When a small, medium or large enterprise is liquidated and the employer pays compensation to dismissed employees, he can take these amounts into account when calculating income taxes. In addition, since the above payments are compensatory in nature, they are not taxed:

Payment of amounts at a later date

In cases where an employer violates the terms of payments to employees, financial 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 overdue day. This amount is also not taken into account for taxation and insurance premiums.

Temporary disability benefit

This type of benefit is paid at the place of work. But there are exceptions to this type of payment. For example, insured persons receive benefits if the 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:

• certificate of incapacity for work;
• income certificate;
• documents on experience;
• handwritten statement.

Then the FSS body will assign the appropriate benefit within ten days. A person can receive the payment in person, by mail, or by transfer to a bank account.

Payment of maternity benefits

When an enterprise is liquidated, payments to employees must be transferred to everyone, including women on pregnancy or child care leave. The benefit due to such an employee must be paid within a year. In order for a dismissed woman to receive the payments she needs, she must register with the employment service. The benefit will be transferred by the social protection authorities at the place of her residence.

To receive the following documents must be submitted:

• statement;
• certificate of incapacity for work;
• extract from employment;
• relevant certificate from the employment service.

Thus, the Labor Code regulates the procedure. Liquidation of an enterprise, no matter what form it takes, is a long and difficult process. It is very important to follow the necessary order and sequence of actions, including in order to avoid conflicts with dismissed employees. Otherwise, the company may face litigation, which will require additional costs and time.

One of the grounds for terminating an employment contract with an employee is the liquidation of an organization or termination of the activities of an individual entrepreneur.

Upon dismissal on this basis, it is necessary to follow the procedure for notice of dismissal and pay compensation to employees (severance pay) established by labor legislation.

In accordance with the Civil Code of the Russian Federation, an organization can be liquidated: by decision of its founders; by court decision (including if the organization is declared bankrupt).

If the employer is an individual entrepreneur, then the employment contract with the employee can be terminated under clause 1, part 1, art. 81 of the Labor Code of the Russian Federation in the following situations: when an entrepreneur ceases his activities on the basis of his own decision; due to the recognition of the entrepreneur as insolvent (bankrupt) by a court decision; due to the expiration of the state registration certificate, refusal to renew a license for certain types of activities.

An individual entrepreneur is considered to have ceased entrepreneurial activity after registration of this fact in the Unified State Register of Individual Entrepreneurs (USRIP) in the manner prescribed by Federal Law.

Employees are notified by the employer personally and against signature of upcoming dismissal due to the liquidation of the organization at least two months before dismissal. If the employee refuses to read the notice, the employer must record such refusal in writing. To do this, it is necessary to draw up an act, which is signed by the employer’s representative and two other employees.

It can be noted that if we are talking about the termination of the activities of an individual entrepreneur, then for this situation the terms of warning employees about dismissal are not established by the Labor Code of the Russian Federation. Therefore, the entrepreneur must warn the employee about the upcoming dismissal due to termination of activities within the period established by the employment contract. If this period is not established by the employment contract, the entrepreneur has the right to warn the employee at any time.

Labor legislation does not establish a specific date from which the employer has the right to dismiss employees in connection with the liquidation of the organization.

The Plenum of the RF Armed Forces clarified that the basis for dismissal of workers under clause 1 of Art. 81 of the Labor Code of the Russian Federation can serve as a decision on the liquidation of a legal entity, i.e. a decision to terminate its activities without transferring rights and obligations by way of succession to other persons, made in accordance with the procedure established by law.

Please note that the notice period for dismissal established by the Labor Code of the Russian Federation is minimal. In this case, the employer can warn the employee about the upcoming dismissal at an earlier date.

Early dismissal (before the expiration of a two-month period) is possible if the following conditions are met: there is a written consent of the employee to the early termination of the employment contract; the employer pays the employee additional compensation in the amount of the employee’s average earnings, calculated in proportion to the time remaining before the expiration of the notice of dismissal period (Article 180 of the Labor Code of the Russian Federation). This additional compensation is paid in addition to severance pay.

Shorter notice periods are established for certain categories of employees. Thus, if an employment contract with an employee is concluded for a period of up to two months, such employees must be notified in writing, against signature, of the upcoming dismissal due to the liquidation of the organization at least three calendar days in advance (Part 2 of Article 292 of the Labor Code of the Russian Federation), and if the employee is engaged in seasonal work - no less than seven calendar days (Part 2 of Article 296 of the Labor Code of the Russian Federation).

Having made a decision on liquidation, the organization (entrepreneur) is obliged to notify the employment service authorities about the upcoming dismissal of employees. For failure to provide this information to the employment service authorities, as well as for failure to provide such information incompletely or in a distorted form, Article 19.7 of the Code of Administrative Offenses of the Russian Federation provides for liability in the form of a fine in the amount of 300 to 500 rubles. for officials (individual entrepreneurs) and from 3,000 to 5,000 rubles. for organizations.

In addition, after dismissal, the employee retains his average monthly salary for the period of employment, but not more than two months. An employee who has entered into an employment contract for a period of up to two months is not paid severance pay upon dismissal, unless otherwise established by federal laws, a collective agreement or an employment contract. Workers in the Far North are paid severance pay in the amount of average monthly earnings. They also retain their average monthly earnings for the period of employment, but not more than three months from the date of dismissal (including severance pay).