Labor Code dismissal due to liquidation. Labor Code: liquidation of an enterprise

Termination by a business entity of conducting its activities is accompanied by the termination of most types of relationships in which this entity took part. One of the most important issues for both employees and personnel specialists, accountants and employers themselves is dismissal during the liquidation of the organization. Legislative standards require in this case full compliance with the stipulated principles for the dismissal when closing the enterprise.

How dismissal is regulated during the liquidation of an organization - article of the Labor Code of the Russian Federation, laws

The legal regulation of issues related to dismissal is mainly considered by the provisions of Article 77 of the Labor Code of the Russian Federation in particular and Chapter 13 of the Labor Code in general. However, the procedure for dismissal during the liquidation of an enterprise has a number of nuances that are also considered in the context of other legal provisions and documents. Thus, in the Labor Code of the Russian Federation, the following provisions influence the resolution of this issue:

Art. 77 of the Labor Code of the Russian Federation considers all general cases of dismissal of employees and the reasons for its implementation.
Art. 81 of the Labor Code of the Russian Federation is devoted to the issues of termination of an employment contract at the will of the employer - the situation with the liquidation of an enterprise is also included in the context of the said article.
Art. 127 of the Labor Code of the Russian Federation regulates the procedure for providing compensation to employees dismissed on liquidation for vacation not used by them in the labor process.
Art. 178 of the Labor Code of the Russian Federation considers the need to pay severance pay to workers dismissed in connection with the liquidation of the company.
Art. 180 of the Labor Code of the Russian Federation provides the dismissed with certain guarantees, which are considered binding.

As can be understood from the provisions of Article 81 of the Labor Code of the Russian Federation, the liquidation of the organization is the basis for dismissal in the context of the employer's initiative. At the same time, in practice, liquidation can be carried out both if the employer wishes to terminate its activities as a business entity, or by decision of one of the creditors of the organization or state bodies. The employer is obliged to comply with the standards established by labor legislation regarding the implementation of the procedure for dismissal during liquidation.

Russian labor legislation contains regulations prohibiting the dismissal at the initiative of the employer of certain categories of employees. These categories of persons primarily include pregnant women, as well as mothers of children under three years of age. However, the dismissal of a pregnant woman during liquidation, as well as the dismissal of a mother of a child under three years old, is permissible. Also, dismissal during liquidation on vacation or on sick leave of an employee is considered legal, while for other reasons, the employer, at his own request, cannot terminate contracts with the said employees.

The procedure for dismissal in connection with the liquidation of the organization

Dismissal in connection with the liquidation of the enterprise requires compliance with the established procedure, taking into account the current regulations and payment to the employee of all due funds. Violation of the procedure for dismissal upon liquidation may entail bringing the employer to liability. However, if you know the correct procedure for filling out the liquidation procedure and dismissal for its reason, the probability of error will be minimal. In most cases, the process looks like this:

An organization, an individual entrepreneur, a creditor or a state body decides on the liquidation of the enterprise. Such a decision is not in itself a basis for dismissal in general, however, it allows you to initiate its procedure.
After the decision on liquidation is made, the employer is obliged to notify his employees about it. In this case, the notice shall be sent at least two months before the planned date of dismissal. Despite the fact that the enterprise can be liquidated even in a shorter period of time, the obligations to employees remain with the responsible persons in full.
Employees must be familiar with the notice. If during the liquidation the notification did not reach the employee and the employer cannot confirm the fact of familiarization, the dismissal will be declared illegal in court. An effective measure of proof of familiarization is the drawing up of an act of familiarization signed by two witnesses, or an act of refusal to familiarize, also signed by two witnesses. In addition, the employer may send the employee a registered letter with a list of attachments and a receipt receipt, which will prove that measures have been taken to notify the employee. Indirect evidence of the notice may also be witness testimony in itself.
After a specified period, an order is issued to dismiss employees. This order is registered at the enterprise and entered into the archive. At the same time, employees should also be familiar with the order with the preparation of an act or refusal. A copy of the order may be sent by mail.
On the day of dismissal, the employer pays all the funds due to the liquidation of the employee.
The employee is issued a work book and a certificate of average monthly earnings. An entry in the work book on the liquidation of the enterprise is carried out on the basis of paragraph 1 of part 1 of Art. 81 of the Labor Code of the Russian Federation.

If necessary, if the employee agrees to this, the dismissal can be made earlier than the two-month period established by law.

Payments upon dismissal upon liquidation of the enterprise

Dismissal due to the liquidation of the enterprise imposes on the employer the obligation to pay employees severance pay and other compensation provided for by law. In general, the number of such compensations and their size depend on a number of factors, however, in general, they include the following financial resources:

Responsibility for illegal dismissal during liquidation and other nuances

If the procedure for dismissal during the liquidation of a business is carried out in violation of labor laws, it can be challenged in court. Violations may include:

Failure to comply with the statutory deadlines for notifying an employee or calculating payments to him.
Violation of any of the points of a procedural nature - failure to draw up internal acts, orders.
Untimely issuance of a work book or errors in the entries made in it.

When the liquidation of a business entity is carried out due to the death of the employer, this procedure is not considered a dismissal due to liquidation, but is carried out in a completely different format - due to circumstances that do not depend on the will of the parties.

To challenge the legality of the dismissal, the employee should, no later than within one month from the date of dismissal, apply to the district court with a claim against the employer. Territorially, it is allowed to apply both to the court at the place of residence and to the court at the location of the employer. Moreover, if the said period was missed for good reasons, if such reasons are confirmed, the court may restore it.

Dismissal can also be recognized as illegal if there was a fictitious procedure for the liquidation of the enterprise, or if there was a termination of the activity of one of the branches while continuing the existence of a business entity. In this case, the employee may demand compensation.

Possible compensations that an employee illegally dismissed upon liquidation can count on include, first of all, reinstatement at work with compensation for all days of forced absenteeism from the moment of dismissal until the court decision. Besides, the law expressly provides for the right to claim moral damages from the employer However, judicial practice in most cases satisfies only direct material claims against the employer.

Responsibility for the payment of wages in the event that the employer was an individual entrepreneur is assigned to him even after the termination of activities as an individual. If the employer was a legal entity, compensation may be paid out of its financial or tangible assets. In addition, they can be recovered from the responsible persons of the said enterprise - according to the legislation on subsidiary liability, it can be borne by the director of the enterprise, his deputy and chief accountant even after the liquidation of the business.

General rules for the dismissal of employees during the liquidation of an organization
After the founders decide to stop this type of business and liquidate the organization, a liquidation commission is appointed, to which all powers to manage the organization are transferred, including functions related to the dismissal of employees (Article 62 of the Civil Code of the Russian Federation). In accordance with paragraph 6 of Article 22 of the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the organization is considered liquidated from the moment an entry is made in the Unified State Register of Legal Entities.
Please note: if the liquidation of the organization did not take place, then all employees dismissed earlier in accordance with paragraph 1 of Article 81 of the Labor Code of the Russian Federation can be reinstated in their previous jobs by a court decision. That is, it is lawful to dismiss personnel on this basis if the organization is really being liquidated and, in accordance with the legislation of the Russian Federation, a decision has been made to terminate activities without transferring rights and obligations by succession to other persons. This follows from article 61 of the Civil Code of the Russian Federation and paragraph 28 of the decision of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2.
Thus, the liquidation of an organization should not be confused with a change in the owner of its property or a change in the jurisdiction (subordination) of the organization, as well as with its reorganization (Article 75 of the Labor Code of the Russian Federation).
Since the liquidated organization has no legal successors, all employees without exception are subject to dismissal, including pregnant women (Article 261 of the Labor Code of the Russian Federation), employees with children under the age of three, single mothers, persons under 18 years of age (Article 269 of the Labor Code of the Russian Federation). RF), as well as employees who are on vacation or on sick leave (Article 81 of the Labor Code of the Russian Federation). For example, an organization that is in the process of liquidation is generally entitled to terminate an employment contract with an employee under the age of 18. This means that the consent of the state labor inspectorate and the commission on minors and the protection of the rights of such workers is not required (Article 269 of the Labor Code of the Russian Federation).
Any organization terminating its activities is obliged to comply with the sequence and timing of measures related to the termination of employment contracts with employees. This will help to avoid possible conflicts with individual employees, unjustified material costs associated with legal costs, and other negative consequences.
The sequence of actions of the employer in relation to the laid-off workers during the liquidation of the organization is shown in the diagram (see figure). Let's consider it in more detail.
Notification of the employment authority
If the organization is liquidated and the termination of employment contracts with employees is inevitable, the employer must notify the employment service body in writing no later than two months before the start of the relevant activities. The notification indicates the position, profession, specialty and qualification requirements for employees, the terms of remuneration for each of them. This obligation is enshrined in paragraph 2 of Article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment in the Russian Federation” (hereinafter - Law No. 1032-1). The form of notification is not established by Law No. 1032-1, therefore it is drawn up in any form.
If the decision to liquidate the organization leads to mass layoffs, then the notification must be submitted no later than three months in advance (Article 180 of the Labor Code of the Russian Federation and clause 2 of Article 25 of Law No. 1032-1). The criteria for mass layoffs are determined in industry and territorial agreements (Article 82 of the Labor Code of the Russian Federation).
For example, according to the Industry Agreement on Organizations of the Federal Agency for Special Construction for 2008-20102, layoffs of more than 10% of the payroll are considered mass. Therefore, an organization belonging to the specified industry and in the process of liquidation must submit a notification to the employment center authority no later than three months before the dismissal of all employees on the payroll.
In a situation where there are no sectoral and (or) territorial agreements, the rules established by the Regulations on the organization of work to promote employment in conditions of mass dismissal are used as a basis3. The said provision also contains notification forms for mass layoffs of workers.
Law No. 1032-1 does not directly establish liability for the employer’s failure to fulfill this obligation, but for failure to provide or late submission of information (information), the employer may be held administratively liable in accordance with Article 19.7 of the Code of Administrative Offenses of the Russian Federation. The fine for an organization is from 3,000 to 5,000 rubles, for an official - from 300 to 500 rubles.
Union Notice
The norms of the Labor Code, which provide for the mandatory participation of a trade union organization in considering issues related to the termination of an employment contract at the initiative of the employer, do not provide for cases of dismissal in connection with the liquidation of the organization (Article 82 of the Labor Code of the Russian Federation). At the same time, in accordance with paragraph 3 of Article 21 of Law No. 1032-1, the mass dismissal of workers must be carried out after prior (at least three months) notification in writing to the elected trade union body in the manner prescribed by labor legislation. A similar provision is contained in paragraph 2 of Article 12 of the Federal Law of January 12, 1996 No. 10-FZ “On trade unions, their rights and guarantees of activity”.
Picture. Scheme of actions of the employer in case of dismissal of personnel in connection with the liquidation of the company
Thus, the measures related to the dismissal of employees during the liquidation of the organization that meet the criteria for mass character must be notified in writing to the trade union body no later than three months before the start of the dismissal. The notification is made in any form. For convenience, you can submit a notification in the same form as in the employment agency.
Employee notification
Employees of the organization (including part-time workers) are notified of the dismissal in connection with the liquidation of the legal entity against signature indicating the date of familiarization with this document and at least two months before the day of the upcoming dismissal. Employees working under employment contracts concluded for up to two months are notified of their dismissal at least three calendar days in advance (Article 292 of the Labor Code of the Russian Federation), and persons employed in seasonal work - at least seven calendar days in advance (Article 296 TC RF).
In case of bankruptcy of an organization of employees, the bankruptcy trustee informs about the upcoming dismissal no later than one month from the date of the introduction of bankruptcy proceedings (clause 2, article 129 of the Federal Law of October 26, 2002 No. 127-FZ “On insolvency (bankruptcy)”).
The employer, with the written consent of the employee, has the right to terminate the employment contract before the expiration of a two-month period, paying additional compensation in the amount of 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).
The requirements for the execution of an employee notification are not established by law, therefore the document is drawn up in an arbitrary form. One copy is given to the released employee, the other, on which the employee signed and indicated the date of familiarization, remains in the organization.
If the employee for some reason does not want to sign the notice of the upcoming dismissal, then the employer draws up an appropriate act signed by several witnesses, which records the fact of the notification and its date.
An act on the employee's refusal to sign a notice of impending dismissal in connection with the liquidation of the organization and receive it in his hands is drawn up in any form signed by an authorized representative of the employer (usually a personnel officer) in the presence of at least two witnesses. Witnesses can be any employees of the organization or representatives of the established liquidation commission. In this case, the two-month notice period for the employee will be counted from the day following the day the act was drawn up.
Please note: an employee who is on a business trip must be recalled from a business trip and handed a notice against signature. You can dismiss him no earlier than two months from the date of delivery of the notice.
Order of dismissal and registration of work books
Orders on forms No. T-8 or T-8a on termination of employment contracts4 are issued after two months from the date of delivery of notifications to employees or ahead of schedule with the written consent of the employee. If an act was drawn up on the employee’s refusal to sign a notice of impending dismissal in connection with the liquidation of the organization and receive it in his hands, then the dismissal order is issued after two months from the day following the day the act was drawn up.
Each dismissed employee should be familiarized with the order against signature (Article 84.1 of the Labor Code of the Russian Federation). If it is impossible or refusing to familiarize, the order makes a mark “Refused to familiarize” or “It is impossible to familiarize with a signature”.
After familiarizing the employees with the dismissal orders, an entry is made in the work books about the termination of the employment contract.
An entry on the basis and reason for termination of the employment contract is made in strict accordance with the wording of the Labor Code or other federal law with reference to the relevant article, part of the article, paragraph of the article. The basis is article 84.1 of the Labor Code of the Russian Federation.
On the day of dismissal (the last day of work), in accordance with the rules provided for in Article 140 of the Labor Code, the employee is paid all compensation established by law and a completed work book is issued in his hands.
Payments to employees upon liquidation of the organization
Upon termination of the employment contract in connection with the liquidation of the organization, the employer is obliged to pay the employee:
wages for the actual hours worked in the month of dismissal;
compensation for all unused vacations (both basic and additional) for all previous years without limitation (127 of the Labor Code of the Russian Federation);
additional compensation for early termination of the employment contract (before the expiration of two months). Compensation is determined in the amount of 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);
severance pay in the amount of the average monthly salary (Article 178 of the Labor Code of the Russian Federation). From the norms of Article 287 of the Labor Code of the Russian Federation, it follows that part-time workers are paid severance pay on a general basis;
average earnings for the period of employment, but not more than two months from the date of dismissal (including the paid severance pay);
average earnings for the third month from the date of dismissal, if the employee submits a certificate from the employment authority (Article 178 of the Labor Code of the Russian Federation). A certificate is issued if the employee applied to this body within two weeks after the dismissal and was not employed by him.
Recall that upon dismissal of an employee who has concluded an employment contract for a period of up to two months, severance pay in the amount of the average monthly earnings is not paid (Article 292 of the Labor Code of the Russian Federation). And if, in connection with the liquidation of the organization, a seasonal worker is fired, he needs to pay a severance pay in the amount of two weeks of average earnings (Article 296 of the Labor Code of the Russian Federation).
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Payments to pensioners upon liquidation of the organization
Upon termination of the employment contract in connection with the liquidation of the organization, the employer is obliged to pay the dismissed employee the average monthly salary for the third month from the date of dismissal, upon presentation of the work book and the decision of the public employment service. The decision is issued if the former employee was registered with this body within two weeks after the dismissal and was not employed by him (Article 178 of the Labor Code of the Russian Federation).
At the same time, according to Law No. 1032-1, citizens who are assigned an old-age labor pension or part of an old-age labor pension are not recognized as unemployed (clause 3, article 3 of Law No. 1032-1). Consequently, pensioners working at the liquidated enterprise cannot be registered as unemployed, since they are already socially protected by the state through the appointment of a pension. Thus, the employment service should not issue a decision on maintaining the average earnings for the third month from the date of dismissal to pensioners. Judges also adhere to a similar position (see the decisions of the Federal Antimonopoly Service of the Central District of April 2, 2007 in case No. A54-2967 / 2006 and of March 16, 2004 in case No. A23-2779 / 03A-15-259).
Despite the established jurisprudence and the direct provision of Law No. 1032-1, the letter of Rostrud dated 10.27.2005 No. 1754-61 clarified the following. The employment service authorities do not have sufficient grounds to make decisions in relation to pensioners to refuse to keep them within the third month from the date of dismissal of the average monthly salary in the manner prescribed by Article 178 of the Labor Code of the Russian Federation, and issue the relevant documents (certificates) to pensioners.
Therefore, the employer organization is obliged to pay the dismissed pensioner the average earnings for the period of employment, if the relevant documents are available.
Compensation in the amount of average earnings for the period of employment is not paid to employees who have concluded an employment contract for a period of up to two months, seasonal workers, as well as external part-time workers (after all, they have a main place of work).
The employer is obliged to keep the average earnings for the part-time job for the entire period of employment, if he submits a work book with a record confirming the absence of the main job.
Compensation for unused holidays
In addition to wages for the time actually worked in the month of dismissal, the employee, regardless of whether he has the right to leave or not, is paid monetary compensation for all unused holidays (Article 127 of the Labor Code of the Russian Federation)5.
The amount of said compensation is calculated as follows. The calculated average daily earnings are multiplied by the number of calendar days of unused vacation payable.
When determining the number of days of payment for unused vacation, one should be guided by the Labor Code and the Rules on regular and additional vacations approved by the USSR Tax Code of April 30, 1930 No. 169 (hereinafter referred to as the Rules), applied to the extent that does not contradict the current labor legislation (Article 423 of the Labor Code of the Russian Federation ).
As you know, the duration of annual paid leave is 28 calendar days (Article 115 of the Labor Code of the Russian Federation). Accordingly, if an employee has worked the full working year, the employer pays him compensation for 28 calendar days, that is, for each of the 12 calendar months of the working year, there are 2.33 calendar days of vacation (28 days? 12 months).
In the event that the working year is not fully worked out, vacation days for which compensation is paid are calculated in proportion to the months worked. Moreover, the length of service giving the right to compensation upon dismissal does not include the periods listed in Article 121 of the Labor Code of the Russian Federation. In addition, surpluses that make up less than half a month are excluded from the calculation of the length of service, and surpluses that make up half a month or more are rounded up to a full month (paragraph 35 of the Rules).
Such clarifications are given in the letter of Rostrud dated June 23, 2006 No. 944-6.
Please note: full compensation for unused vacation during the liquidation of the organization (for 28 calendar days) is paid to employees who have worked in the working year for at least five and a half months (included in the length of service), provided that they did not use the right to leave (p 28 Rules).
The organization may decide to round off the number of calendar days of payment of compensation for unused vacation. At the same time, rounding is carried out not according to the rules of arithmetic, but in favor of the employee (letter of the Ministry of Health and Social Development of Russia dated December 7, 2005 No. 4334-17). For example, an employee is entitled to compensation for 2.33 calendar days of vacation, then this number of days of vacation payable is rounded up to three days.
The average daily wage is calculated in accordance with Article 139 of the Labor Code of the Russian Federation and with the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as the Regulation).

The cessation of the activity of the enterprise implies the dismissal of all employees working on it. Often this is a very unpleasant procedure for both the employer and the dismissed staff. Moreover, it is required that during the layoffs all the necessary conditions and requirements of the law are strictly observed.

initiatives of the owners of the enterprise;
decisions of state bodies;
creditors' claims.

The liquidation of an enterprise should not be confused with any form of its reorganization, as a result of which there are questions about the transfer of rights and obligations to other enterprises or persons. The liquidation of an enterprise means the termination of its activities. It excludes the occurrence of any legal succession. The conditions for carrying out liquidation measures depend on the reason for the closure of the enterprise. If the liquidation is carried out on the initiative of the organization itself, that is, we can say that on a voluntary basis, then the rules for its implementation are set out in articles 61, 62, 63, 64 of the Civil Code of the Russian Federation and Law No. 129-FZ of 08.08. individuals and individual entrepreneurs.

Making a decision to terminate activities

The initiative to liquidate a company on a voluntary basis comes from the board of directors, director, sole proprietor or one of the founders.

The decision to liquidate the company is made at the general meeting of participants or by the decision of the sole owner. At the general meeting, one of the main issues is fixing the composition of the liquidation commission. The composition of the commission is reflected in the protocol. Moreover, if the enterprise has one owner-founder, then the liquidation commission can be appointed by his decision, consisting of only one of him. Then it would be more expedient to talk not about the liquidation commission, but about the liquidator represented by the owner of the enterprise.

The protocol of the document with the decision on liquidation is drawn up in writing.

The decision to liquidate the organization is made at the general meeting of the founders or by the decision of the sole owner

The liquidation commission carries out the following activities:

Interaction with government and judicial services.
Publication of press releases on liquidation.
Drawing up lists of creditors and sending a notice of liquidation of the enterprise to their address.
Production of accounts receivable.

The duty of the commission is to complete all organizational measures to terminate the activities of the company within the time limits specified by law and decisions of the general meeting.

To address these issues, the following steps are being taken:

The firm is notified of the closure.
Liquidation balance sheets are compiled taking into account settlements with creditors.
A package of documentation is submitted to the tax service.

Liquidation notices

Notice of impending closure is sent to:

IFTS or the Ministry of Justice (if the organization is non-commercial). The term for sending the notice shall not exceed three working days from the date set on the minutes of the decision of the meeting. According to the Order of the Ministry of Justice No. 68 of 07.05.2013 and the order of the Federal Tax Service No. MMV-7-6 / [email protected] dated January 25, 2012, the notification is issued on the standard form R15001.
PFR and FSS. Calculations on accrued and paid contributions are attached to the message to these funds. The term for sending a notification, as well as to the tax office, is calculated in three days. True, since 2017, the tax inspectorate is obliged itself, having received a notification, to report to all funds (PFC, FSS and MHIF) about the liquidation of the enterprise. At the same time, the enterprise is not relieved of the need to timely send final settlements of contributions to these public services.
Company creditors. Moreover, the period for filing claims for them is limited to two months. After this period, creditor claims will not be accepted.
Employment service two months before the specified liquidation time (clause 2, article 25 of the law No. 1032-1 of the Russian Federation of April 19, 1991).
All employees of the enterprise two months before the planned date of their dismissal (Article 180 of the Labor Code of the Russian Federation).

Notice of impending liquidation must be sent to all creditors of the organization

All information about the termination of the company's activities is mandatory printed in the State Registration Bulletin.

Registration of liquidation balance sheets

There are two liquidation balance sheets: interim and final.

An interim is drawn up after settling financial issues with creditors at the end of a two-month period from the date of the decision to close the company. This balance is approved at the general meeting or by the decision of the liquidation commission. It is drawn up in any form, and a notification of its completion is sent to the Federal Tax Service on the standard form P15001.

The interim liquidation balance sheet is drawn up at the end of two months after the announcement of the planned liquidation of the enterprise

The final balance is approved after the completion of all settlements with employees, the tax service, state funds and creditors. This balance is drawn up in accordance with the instructions of the Letter of the Federal Tax Service No. SA-4–7/13101 of 08/07/2012.

The final stage of liquidation

The following documents are sent to the tax service:

an application for state registration of the liquidation of a legal entity in the form P16001 (notarized);
liquidation balance;
protocol (decision) on approval of the liquidation balance sheet;
receipt of payment of the state duty in the amount of 800 rubles (Article 333.33 of the Tax Code of the Russian Federation);
certificates confirming the absence of debts in the FIU and the FSS.

The law provides six working days for verification of submitted documents. At the end of this period, the tax inspectorate returns them for revision or issues an entry sheet in the register of legal entities (EGRLE) on the liquidation of the enterprise. On this, the liquidation of the company is considered completed.

Notification of workers, trade union and employment center about the upcoming closure of the enterprise

The management of the organization is obliged to notify its employees of the planned termination of activities two months before the deadline for closing the enterprise (Article 180 of the Labor Code of the Russian Federation). Employees with employment contracts drawn up for a period of less than two months are given notifications three calendar days before the specified date of dismissal (Article 292). Seasonal workers receive a notice of dismissal seven days before the date of dismissal (art. 296).

Notice of liquidation of the enterprise is sent to the employee at least two months before the planned date of dismissal

Notice of liquidation is issued in any form and exclusively in writing. The heading of the notice indicates the last name, patronymic, first name of the employee, his position and qualifications. The main body of the document indicates the reason and timing of the liquidation, as well as the number, date and name of the document on the basis of which the enterprise is closed.

It is strictly not allowed to post a general list of those dismissed. The notification shall be sent to each employee separately by registered mail or handed over in person against receipt indicating the date of receipt. To avoid possible disputes or disagreements, it is preferable to draw up a notice of dismissal in two copies, so that one copy with the signature of the employee remains with the employer.

Notice to the trade union organization of the upcoming closure of the company is sent three months before the planned date of liquidation. That is, before informing your employees about the liquidation, it is necessary to notify the trade union organization of the enterprise (of course, if one exists). At the same time, according to paragraph 2 of Art. 12 of Law No. 10-FZ of 01/12/1996, together with the notification, the management of the enterprise must coordinate with the trade union the conditions for dismissal and calculation of the team.

Notice to the trade union is made only in writing with delivery by registered mail or by courier. The document must contain the following information:

the name of the trade union;
name and details of the enterprise;
information about the dismissed employees;
link to the document basing the dismissal;
the place and date of the notice;
leader's signature.

The legislation requires to notify the employment center of the availability of vacancies every month.

The upcoming liquidation of the enterprise is reported to the employment center no later than three months before the time of its implementation. Also for the same period, there are reports of upcoming massive layoffs.

Making an entry in the work book

During the liquidation of the enterprise, absolutely all employees are fired, including pregnant women, pensioners, the disabled, mothers with children under the age of three, and other socially protected categories.

The entry in the book is identical for all dismissed employees: “Fired in connection with the liquidation of the organization, clause 1 of part 1 of article 81 of the Labor Code of the Russian Federation”.

No abbreviations are allowed. It is wrong to write "Labor Code of the Russian Federation" instead of "Labor Code of the Russian Federation".

All entries are entered in full, without any abbreviations. In this example, instead of the "Labor Code of the Russian Federation" it was necessary to write the "Labor Code of the Russian Federation"

And it is also necessary to mark the entry in the work book with the same date as the day indicated in the notice of dismissal. In the event that the dates of the dismissal order, the entries in the work book and in the notice of liquidation do not match, the employee has reason to challenge his dismissal in court.

The work book is the main document that is issued to the employee upon his dismissal.. By law, a work book must be issued on the same day as the dismissal order and the date of entry in the book. If the employee does not appear for the book, a notification is sent to him by registered mail about the need to receive it. If an employee who did not appear on time for a book, nevertheless came later for it, then the enterprise is obliged to fulfill his request and hand him the book within three days.

After the employee who did not come to pick up the work book himself is sent a notification about the need to pick it up, the employer is relieved of responsibility for delaying its issuance.

Upon receipt of the book, the employee must sign it, thereby certifying that he is familiar with the contents of the record. The signature of the employee is placed below the signature of the employee of the personnel department. It is desirable to put “acquainted” before painting. Additionally, the employee signs on a personal card and in the book of movement and accounting of work books.

The procedure for payments at the final settlement

When an enterprise is closed, benefits are paid to members of the liquidated labor collective. The amount of benefits is the sum of the average monthly earnings of the employee and payments to support him for a while until he gets another job. At the same time, the maximum period for which benefits are paid is no more than two months.

The period for payment of benefits is extended for another month (up to three months) if the employee is registered with the employment center within 14 days.

In addition to the payment of severance pay, a full settlement must be made with the employee, including:

wages for the days worked of the month of dismissal;
compensation for basic and additional leave.

Payments for the days worked of the last month are made to absolutely all employees. Severance pay is issued only to employees of the main staff of the labor collective and part-time workers. Employees working on the terms of a short-term (less than two months) contract are not entitled to receive severance pay.

All payments in connection with the liquidation of the organization must be made on the day of dismissal. If the employee cannot come that day for the money due to him, then they are paid to him later at his first request.

Wages for the days worked are calculated in accordance with the requirements of the Decree of the State Statistics Committee No. 1 of 01/05/2004. It is paid in cash at the cash desk of the enterprise or by transfer to a bank card.

Compensation for unused vacation is calculated based on the number of working days or calendar days worked, if vacation is accrued in calendar days. Vacation money is also issued on the day of dismissal.

Similarly, vacation pay is calculated for employees who have worked at the enterprise for less than six months.

Vacation payments are calculated as the product of the average daily earnings by the number of unused vacation days.

Features of the dismissal of certain categories of workers

Unlike other grounds, the termination of an enterprise's activities implies the dismissal of the entire team, including socially protected categories. However, there are some features of dismissal for certain groups of employees.

Dismissal of pregnant women

The dismissal of pregnant women is allowed solely due to the liquidation of an enterprise or the closure of an individual entrepreneur (Article 261 of the Labor Code of the Russian Federation). In this case, the employer cannot offer the woman any work, since there is none.

The dismissal of a woman under article 261 is permitted at any stage of pregnancy. At the same time, notice of the upcoming dismissal, as for other employees, is provided for her at least two months in advance. There is some feature of the dismissal as a result of the liquidation of the branch. In this case, the employer is obliged to offer the woman in writing a position in the head office or production. A woman must refuse in writing the proposed work, and only after that she can be fired.

Improper dismissal of a pregnant woman can cost her employer dearly, as her rights are protected by the Labor, Criminal, Administrative and Civil Codes of the Russian Federation.

Dismissal of pensioners

The rules for the dismissal of pensioners are no different from the conditions for the dismissal of other categories of workers. However, no discrimination is allowed based on the fact that the employee is already receiving an old-age pension and therefore can be dismissed in the first place. According to Part 1 of Art. 179 of the Labor Code of the Russian Federation, on the contrary, pensioners have some advantages, since they are highly professional workers.

On general terms, pensioners are paid the severance benefits due to all in the event of liquidation of an enterprise. If a pensioner was dismissed under paragraph 2 of Article 81, then he receives a full benefit, including the third month when registering at an employment center. The letter of the Ministry of Finance No. 03–03–04/1/234 dated March 15, 2006, in particular, states that the employment center has no reason to refuse pensioners to keep them during the third month from the date of dismissal of the average monthly salary.

Dismissal of part-time workers and seasonal workers

The dismissal of part-time workers, as already mentioned, during the liquidation of the organization is carried out on general terms.

Seasonal workers are notified of the upcoming liquidation of the organization seven days in advance (Article 296 of the Labor Code of the Russian Federation). And employees who have concluded an employment contract for up to 60 days are notified of the impending dismissal at least three days before the liquidation of the enterprise. And also, with regard to payments, seasonal workers, unlike the main team, receive severance pay in the amount of their average two-week earnings.

Dismissal of the director

The director, as well as other senior employees, is dismissed according to a plan drawn up in advance by the liquidation commission. There is no significant difference in the terms of dismissal of a director or an ordinary employee. Nuances arise when the closure of an enterprise occurs partially or completely due to the fault of the director. Then the change of leadership and, above all, the director goes simultaneously with the liquidation of the company. The general director of the company in this case is dismissed by the decision of the meeting of founders or shareholders. An indication of the minutes of the meeting and the date of execution of the minutes on the basis of which he is dismissed is entered in the work book of the dismissed director. In this case, the date of dismissal is called the date of removal of powers.

The dismissal of employees during the liquidation of the organization is carried out in strict accordance with the existing legislative documents. The main difference between the dismissal of employees during the closing of the company is the complete dismissal of the entire workforce, including privileged categories of workers, as well as the need to pay severance pay.

The liquidation of the company should not be confused with other reorganization measures that do not lead to the complete cessation of the company's activities. The article deals with situations of termination of employment contracts with personnel precisely as a result of the liquidation of the company.

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The absolute termination of production and economic activities by the founder or entrepreneur, i.e. the liquidation of the enterprise and the competent documentation of the procedure, is regulated by paragraph 1 of part 1 of the 81st article of the Labor Code of the Russian Federation, which is one of the most important grounds for dismissal of employees of the company.

Liquidation procedure

An organization may be liquidated in accordance with:

with the decision of the founders;
with a court decision in the event of unacceptable actions by the law on the part of the enterprise or declaring it bankrupt.

Civil legislation (Article 62.63 of the Civil Code of the Russian Federation) determines the procedure for conducting liquidation.

The following measures are also required by law:

written notification of the Rosreestr authorities about the decision made and the beginning of the liquidation procedure;
organization of a liquidation commission with the transfer of powers to manage the company for the period of liquidation;

The liquidation procedure provides for the mandatory resolution of issues of termination of employment relations with the personnel of the company. As a rule, 2 months before the start of the dismissal of the first employee, a written notification of the employment service of the relevant measures is required, indicating the number of employees to be laid off, their professions, positions, qualifications and information about the working conditions of each.

Video about the liquidation of enterprises

It is necessary to notify each employee personally in writing about the prospects for dismissal 2 months before the planned reduction against receipt. If the employee refuses to sign on the notification form, the specialists of the personnel department draw up an act with the obligatory indication of the date of notification;
Then it is necessary to issue a dismissal order, calculate the necessary work benefits and pay them. A specialist in the personnel department makes entries in the work books about dismissal due to the liquidation of the company.

Voluntary and forced liquidation of an enterprise

Whatever the reason for liquidation, it is an equally difficult process for both the employer and the organization's staff. However, the adoption of a decision to terminate the activity by the founders of the organization gives employees certain guarantees upon dismissal, since settlements with personnel must be made in the first place.

Forced liquidation, including bankruptcy, can significantly affect the interests of employees in terms of the completeness of payments established by law during liquidation activities.

This form of liquidation involves violations of the law or the insolvency of the company, i.e., the insufficiency of funds for the production of all settlements. But there is no legislative difference for the dismissal procedure for any type of liquidation.

The procedure for dismissal of employees during liquidation

So, the liquidation of the enterprise and the dismissal of employees begins with a written personal warning to the administration 2 months before the start of the events. This document is not unified and is drawn up in any form or on a form specially developed by the organization.

The document must contain information:

about the reasons and expected date of dismissal;
guarantees provided to the employee in connection with the dismissal.

The employee must familiarize himself with the notice against signature.

Terms of notice

The notice period for different categories of personnel may vary. 2 months before the planned dismissal, full-time employees are warned, except for those who were hired for temporary or seasonal work.

Employees hired under an employment contract for a period of less than 2 months must be warned at least 3 calendar days before dismissal.
Personnel accepted for seasonal work are warned at least 7 calendar days in advance.

Notification of social protection authorities

Informing the necessary authorities about the beginning of the liquidation of the company and the release of employees in connection with them must be carried out 2 months before the first dismissal in writing. If the liquidation of the organization leads to mass dismissal of employees, then the notification must be sent 3 months before the start of the planned activities.

Compliance with the term "mass dismissal" is determined by industry or territorial agreements, and usually means the dismissal from an enterprise of any form of ownership of personnel in the amount of 15 or more people in a certain calendar period.

The notification is not a unified form and can be drawn up arbitrarily on a letterhead or, if necessary, in a tabular form.

In some regions, the employment service has developed standard forms for notifications of the upcoming dismissal of personnel due to the liquidation of an enterprise, and the administration of companies should pre-specify the form for submitting documents.

Entry in the workbook

Making an entry upon dismissal in connection with the liquidation of the enterprise is made with the obligatory mention of the reason for dismissal with reference to the article of the Labor Code of the Russian Federation. It is necessary to issue a work book to an employee on the last day of work.

If this is not possible, for example, if the employee fails to appear for the book or refuses to receive it, in order to avoid subsequent claims about the late issuance of the document, one should:

send a notification to the employee about the need to obtain a work book;
obtain his consent to send the document by mail;
draw up an act on the employee's refusal to receive a work book and make a note about it and the notification sent to the employee in the work book record book.

At the same time, in the labor in the column "Reason for dismissal" should appear:

"Fired in connection with the liquidation of the organization, paragraph 1 of Article 81 of the Labor Code of the Russian Federation."

If an employment contract was concluded during employment, the entry should look like this:

"Fired due to termination of the employment contract due to the liquidation of the enterprise, paragraph 1 of Article 81 of the Labor Code of the Russian Federation."

Can an employee refuse to sign an order?

Part 2 Art. 841 of the Labor Code of the Russian Federation determines the mandatory familiarization of the dismissed employee with the relevant order. But no one can force a person to get acquainted with the issued order of dismissal against signature. Therefore, the refusal of the employee is activated without fail.

Features of the procedure

Is it possible to fire everyone at the same time?

The simultaneous dismissal of all employees, as a rule, is not practiced, but occurs in several “streams”, since, first of all, production shops are liquidated, terminating employment contracts with those working in them. Then employees of administrative and economic services are dismissed.

Last of all, labor relations are terminated with specialists directly involved in the liquidation procedure, drawing up liquidation documents, balance sheets, and finalizing the activities of the company (personnel officers, lawyers, accountants).

Dismissal of the head

Occurs depending on whether he is appointed to the position of liquidator, who manages the company during liquidation. The powers of the head are terminated from the moment the decision on liquidation is made, and the liquidation commission headed by the chairman, who can be either the previous director or a third person, takes over the management of the company.

If the head is elected by the general meeting to the position of liquidator, he is the last to leave, after all the activities of the enterprise have been terminated and documented.

Pregnant women and maternity

During the liquidation of the company, these categories of employees cannot exercise the right to remain at work in accordance with the legally established norms and are warned about dismissal on a general basis.

Retirees, part-time workers and seasonal workers

Such employees are warned of the impending dismissal in accordance with the law and are entitled to severance pay. Part-time workers and pensioners have the right to count on the payment of benefits in the same amount as for the main contingent.

For seasonal workers, the amount of severance pay is limited to 2 weeks of average earnings.

Payments upon dismissal upon liquidation: procedure and amount

On the day of dismissal, the employee must be issued a work book and make a full payment, which includes the following payments:

salary for worked and unpaid time up to the issuance of a dismissal order;
vacation pay;
severance pay.

Terms and amounts of settlements

Deadlines are strictly defined by law - on the day of dismissal.

The amount of severance pay varies depending on the conditions of employment of the employee:

a full-time employee and a part-time employee receive a severance pay in the amount of the average monthly salary;
employed in seasonal work - 2-week average monthly earnings;
accepted for a period of up to 2 months, the employee is not entitled to benefits.

For those who pay child support

Alimony payers have a special procedure for calculating compensation payments. From the amounts of wages and compensation for unused vacation (minus personal income tax), alimony is collected without fail.

Withholding alimony from the amount of the accrued severance pay depends on the age of their recipient.

If the child is a minor, alimony is withheld, and if the recovery is directed at an adult, alimony is not deducted from the allowance.

If you are on sick leave

An employee has the right to pay a sick leave if he manages to hand it over to the accounting department of the enterprise before the date of the actual liquidation of the company. If it is impossible to take sick leave, the employee will not be paid days of disability.

Vacation compensation upon liquidation of a company

Reimbursement of leave is mandatory for each employee. Even if the employee has worked in the company for less than 6 months, he is entitled to compensation for unused vacation.

If the employee used the vacation in advance, then the administration does not have the right to withhold vacation pay from the payments due on hand. The calculation of compensation upon dismissal is made at the rate of 2.33 days for 1 month of unused vacation, rounding off the number of months according to mathematical rules.

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Social guarantees during the closure of the enterprise and the dismissal of employees

The legislation guarantees payment for the period of employment within 2 months from the date of dismissal in the amount of the average monthly salary, taking into account the amount of the severance pay already paid. When concluding a new employment contract by an employee before the expiration of this period, payment occurs on the day of admission to a new place of work.

There are also exceptions: the average monthly salary is maintained for 3 months from the moment of dismissal, if the dismissed person applied to the employment service and was not employed.

Not entitled to pay during the period of employment:

part-time workers;
seasonal workers;
employees who have concluded employment contracts for a period of up to 2 months.

How to write a letter of resignation?

The answer to this frequently asked question is clear. There is no need to write a letter of resignation in connection with the liquidation of the company. The application must be written upon dismissal of one's own free will or by agreement of the parties.

In the event of liquidation of an enterprise, the dismissal of employees is carried out on the basis of a notification, which is a defining document with the status of an application.

Is future employment possible?

Another issue that is being addressed by both the employment service and the dismissed worker himself. There are retraining and retraining programs, so do not despair.

If an enterprise is liquidated nominally, that is, in fact, it is simply renamed, then employees, as a rule, are employed in a newly created company.

Are there any benefits for the employee in this situation?

Employees legally dismissed due to liquidation are socially protected: they are registered with the employment service and receive benefits for some time. In parallel, many of them are offered vacancies corresponding to their specialty. Although often these are low-paid jobs.

Changes: May 2019

A mandatory procedure that comprehensively covers the entire staff of a legal entity, but is implemented in relation to each employee individually. The process of dismissal is mainly regulated by labor legislation and internal acts of the organization that determine the procedure for interaction between the employer and employees.

Despite the fact that dismissal during the liquidation of an organization is, in fact, a formality, you need to be extremely careful about the procedure, clearly follow the entire procedure and fulfill the mandatory requirements. This will guarantee the absence of conflict situations and negative aspects associated with the possible application of penalties due to non-compliance or incomplete compliance with labor law. Supervisory state bodies are extremely demanding on inspections in connection with violations of the procedure for dismissing employees, regardless of the grounds.

The liquidation of large and city-forming organizations is fraught with a sharp increase in the number of unemployed citizens. The termination of the activities of such legal entities will be held under strict control. But even small enterprises in the event of conflicts with employees will certainly attract the attention of regulatory authorities. And today people know how to complain if there is the slightest reason, despite the fact that dismissal is a serious reason for this.

How should a dismissal occur in connection with the liquidation of an organization

The liquidation of an organization is a direct basis for the dismissal of employees at the initiative of the employer (clause 1, part 1, article 81 of the Labor Code of the Russian Federation). The norm is applied unconditionally - restrictions on the dismissal of certain categories of employees (pregnant women, those on maternity leave) and related circumstances (vacation, sick leave, the presence of another vacancy) do not apply. It is not required to obtain the consent of the employee, as well as special coordination of the issue with the trade union organization.

The procedure for dismissal during the liquidation of an organization: step by step instructions

The procedure for dismissal in connection with the termination of the employer's activities includes the following steps:

The adoption by the authorized body of the legal entity of a decision on the voluntary liquidation of the organization or the issuance of a court decision on the forced liquidation.
Appointment of a liquidator or creation of a liquidation commission.
Preparation of a liquidation plan is not a mandatory procedure, but it is widely practiced to simplify and speed up the passage of all liquidation activities. The plan traditionally includes a clause on the dismissal of employees of the organization and settlements.
Preparation of a dismissal plan - for cases where there are a lot of employees, dismissal is planned gradually, when it is necessary to postpone the dismissal of some employees (manager, accountant, members of the liquidation commission, etc.). The dismissal may take place in one day, but usually some employees need to be left for a longer period of time. In this case:

everyone is notified of the dismissal at once, but with the expectation that the organization can be liquidated quickly enough;
some employees are notified later, but in such a way as to comply with the deadlines and procedures for carrying out all procedures;
everyone is planned to be fired in one day, but civil contracts are concluded with the necessary employees after the dismissal until the completion of liquidation measures (it is advisable to agree on the issue in advance and enlist the readiness for such a relationship).

In accordance with the legislation on trade union organizations, the liquidation of a legal entity requires notification of the trade union and negotiations with it regarding the rights and interests of members of the trade union organization. The notice must be sent at least 3 months before the upcoming liquidation of the legal entity. Often the holding of these events is a mere formality, since the union cannot somehow block the termination of the organization's activities or prohibit dismissal. Usually, all issues boil down to the need to comply with the procedure for dismissing employees and making all payments due to them in full.
Preparing and sending each employee a notice of impending dismissal due to liquidation. In this case, they are guided by the decision to terminate activities and paragraph 1 of part 1 of Art. 81, part 2 of Art. 180 of the Labor Code of the Russian Federation. The deadlines for sending notifications are not strictly regulated, but it is imperative to observe at least a 2-month interval between notification and dismissal. The distribution or delivery of notifications is carried out in such a way that the employer, if necessary, can confirm the fact that the employee has received the information. Usually, notices are given against signature - the most effective way to confirm the fulfillment of the obligation.
Simultaneously with sending notifications to employees or a little later, but no later than 2 months before the date of dismissal, a written notification is prepared and sent to the territorial division of the employment service (Rostrud). In accordance with the Letter of Rostrud dated September 26, 2016 N TZ / 5624-6-1, the notification can be prepared in free form, but usually the form (Appendix 2) approved by Government Decree dated February 5, 1993 N 99 in the current edition is taken as the basis, accompanying it with written information. All details should be clarified in your territorial division of Rostrud.
Employees who have expressed a desire to terminate the employment contract before the expiration of a 2-month period from the date of notification are dismissed. The wish or consent must be expressed in writing - an appropriate statement is sufficient. Such dismissal is the right of the employer, but it is realized only with the consent of the employee. On the other hand, if the employee himself wants to quit, and the employer is against it, then dismissal under paragraph 1 of part 1 of article 81 of the Labor Code is impossible. In this case, you can choose and agree on other grounds for dismissal. As a rule, either the agreement of the parties or their own desire appears. Such grounds are beneficial to the organization, but not beneficial to the employee - he loses money. Therefore, the issue should be approached with the utmost care in order to protect the interests of the employer, but at the same time not create a conflict situation and not risk the possibility of appealing the dismissal. When agreeing on the issue of dismissal in connection with the liquidation before the expiration of the 2-month period, the termination of the employment contract is carried out in the usual manner. An additional condition is that the employer is obliged to pay the employee monetary compensation, which is calculated on the basis of his average earnings in proportion to the time remaining until the end of the 2-month period between the notice and the date of the upcoming dismissal. Compensation is paid in addition to other payments due to the employee. If an employee wants to leave on their own initiative, the organization saves on payments, and the employee, accordingly, loses money, so in this case it is worth considering a compromise solution in advance.
After a 2-month period from the date of notification, a single dismissal order is issued for all employees or separate orders (T-8 form) - in accordance with the layoff schedule. With the order, each employee whom he concerns, gets acquainted personally, against signature. If it is impossible to bring the content of the order to the attention of the employee, as well as in cases where the employee refuses to get acquainted with the order and (or) put his signature, the requirement may not be observed, but it is necessary to make a note (record) directly in the order about the reasons and the fact itself.
Dismissals are documented by a personnel officer (personnel department) in accordance with the internal regulations of the organization and the Labor Code of the Russian Federation. The main documents are an order, a note-calculation, a duly executed personal card of the employee (T-2 form) and a work book with a record of dismissal.
Employees receive a financial calculation and documents related to the dismissal. On the day of dismissal, a work book with a record of dismissal is necessarily issued, other documents - at the written request of the employee. Such documents include any related to the employee's work in the organization. In order to avoid problems with handing the work book to the employee (does not want to appear, pick up documents, sign for its receipt, etc.), the employee is sent a written notification about the date and place of receipt of the document or about the need to give consent to send the work book by mail. With such a notice, the employer insures himself against a controversial situation - he is considered to have fulfilled his obligation. In accordance with the law, work books not received (not claimed) by employees are stored in the organization for at least 75 years. Taking into account the liquidation process, the documents must be handed over by territoriality to the archive (state or municipal) upon completion of the activities.
If an employee plans to register as unemployed, he will need documents that the employer is obliged to hand over. In addition to personnel documents, a certificate of the average monthly salary for the last 3 months is required. The certificate is prepared and issued at the request of the employee within 3 days from the date of submission of the written application.
Preparation and submission to the military registration and enlistment office of information on the dismissal of employees subject to military registration (only if there are such employees). Information is sent to the territorial military registration and enlistment office and (or) to local self-government bodies - depending on the procedure and practice established locally (to be specified). The obligation must be fulfilled within 2 weeks from the date of dismissal. The notification form can be obtained from the body where the information is provided (Appendix 9 to the Methodological Recommendations of the General Staff of the Armed Forces of the Russian Federation on maintaining military records in organizations).
If there are employees in the organization who are subject to enforcement documents, information about their dismissal must be sent to the territorial division of the FSSP, where enforcement proceedings are conducted. Executive documents are subject to return. There are no specific deadlines for reporting to the FSSP, but this must be done immediately in order to avoid liability (up to 100 thousand rubles in fine) for violation of the procedure for fulfilling duties in the framework of enforcement proceedings.

In general, you need:

send information to the FSSP division and attach an executive document;
send information (notice) to the recipient of alimony, if the executive document concerns maintenance obligations;
make a note on the deductions made in the returned executive document (the total amount of claims, the amounts withheld before dismissal, dates of transfers, payment documents, the balance of the debt) and certify the records with the seal of the organization.

Financial settlements with employees

Payments to employees upon liquidation of an enterprise is a special topic for consideration. It provides for a special procedure for accrual and settlements, as well as several types of payments - basic and additional.

Basic calculations- all that is due to the employee, regardless of the dismissal and its grounds. This includes wages and other payments related to the performance of labor duties and compensation provided for by law (bonuses, sick leave, maternity leave, business trips, etc.). Compensation for unused vacation, calculated according to the number of days, is also subject to payment.

Additional calculations- compensation payments due to the employee precisely in connection with his dismissal on the basis of the liquidation of the employer organization. They are accrued and paid in excess of the principal amounts. These include:

Severance pay - the average salary (paid by the employer immediately upon dismissal).
If employment is impossible - payment in the amount of the average salary for the next two months after dismissal. The payment is made with a severance pay offset, so in the end another same amount should be added to the severance pay. Provided that the employee is registered with the employment center within 2 weeks from the moment of dismissal, monthly earnings can be saved for another month (up to three in total) - the decision is made by the employment center. In this case, the employee will receive a total of 3 average monthly salaries (allowance + 2 average monthly salaries).

Payments are made by the employer and at his expense. To save wages, it is necessary that the employee submit to the organization an application for payments due to him and documents indicating the absence of work (employment). Upon liquidation of legal entities, payments in connection with dismissal are usually made immediately in full (2 salaries) in order to avoid problems in the future. It can be problematic to get a third salary - the organization may already be liquidated by this moment. The employment center must take into account the circumstances when making a decision.

severance pay for seasonal workers is the amount of 2 weeks of average salary;
for those working in the Far North, retained earnings can cover 4-6 months, and the requirement for contacting the employment center is not 2 weeks, but a month.

The liquidation of an organization may turn out to be a rather short process, and not all obligations to employees will be repaid. Often there are problems with obtaining sick leave, payments and compensations related to pregnancy and childbirth, as well as other social benefits.

Among the possible options when a legal entity has already been excluded from the Unified State Register of Legal Entities and has actually ceased to exist:

Filing a claim against the Federal Tax Service Inspectorate and making a demand to cancel the liquidation registration.
Filing a claim for repayment of debt to the liquidator.
Filing a claim against persons bearing subsidiary (joint and several) liability for the debts of the organization.
With regard to social benefits, the grounds for which appeared within a short period after the dismissal (maternity leave, decree, sick leave, etc.), they can be received through state bodies within the framework of the social insurance system.

In court, of course, you can try to cancel the liquidation, but if the organization no longer exists, there are no assets, documentation and other things, it is ineffective to make any claims against it. The only thing that can be done is to try to hold the owners and management accountable.

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