When an employee leaves the enterprise, the employer is obliged to pay money for the days of the last month of work. For calculation, the employee should be given the amounts due to him for unused vacation. The severance pay must be calculated in the cases provided for by the Labor Code of the Russian Federation.
It is necessary
- - employee documents;
- - production calendar;
- - time sheet;
- - calculator;
- - staffing table;
- - Labor Code of the Russian Federation.
Instructions
Step 1
The day of dismissal of an employee should be considered his last working day, when he performed his labor function. Calculate the employee's salary according to the actual hours worked. Calculate your average daily earnings. To do this, divide the monthly salary and other due payments in accordance with the staffing table by the number of working days in a particular month. Multiply the result by the number of days he actually worked in the last month. Issue the received amount on the last working day to the resigning specialist.
Step 2
When calculating the amount for unused vacation days, the employee's wages for the last 12 calendar months should be included. This period includes all amounts of payments to the employee, including bonuses. The exception is vacation days at own expense, business trip days and other amounts provided for by the Labor Code of the Russian Federation. If a specialist has been working in this organization for less than a year, then the period that the employee has been working in this company should be taken into account.
Step 3
Divide the received amount by 12 calendar months (the period in which the employee works at the enterprise, if he works for less than a year in this company). Find the average daily earnings by dividing by the average number of days in a month during the calculation period. Multiply the resulting amount by the number of vacation days due. Give money to the employee. It should be borne in mind that compensation for vacation of more than 28 calendar days reduces the tax base when calculating corporate income tax.
Step 4
In accordance with Articles 77, 81, 83 of the Labor Code of the Russian Federation, in the cases provided for in them, the employee is entitled to severance pay in the amount of average earnings. Multiply the average daily wage by the number of working days in a given period. Give the amount of money to the employee.
