Dismissal by agreement of the parties eg. Dismissal by agreement of the parties. But does everyone agree? Make an entry on the termination of the employment contract in the work book

One article is devoted to dismissal by agreement of the parties. Labor Legislation- art. 78 Labor Code of the Russian Federation. It says little: the employment agreement can be terminated by mutual consent.

In fact, neither the employees nor the employer understand the essence of such termination and its consequences. In this regard, many questions arise: how the process works, whether the employee is entitled to any payments, what reasons there may be that prompted the employee and the employer to make such a decision.

Features of dismissal by agreement

There are two features of dismissal for cause:

an employee can resign whenever he pleases (on vacation, during illness);
On this basis, the student agreement can be terminated.

There is some nuance in this basis - you don’t have to work out the required 2-week period, which is mandatory in case of dismissal due to at will.

Pros and cons for the employee

Here you can highlight the pros and cons of such dismissal for the employee. The advantages include:

the initiative to terminate the contract can come from both the employee and the employer;
the reason for dismissal may not be indicated in the application;
There are no deadlines for submitting an application;
You can terminate an employment contract at any time, even in cases prohibited by law;
you can “bargain” with the employer - discuss with him the terms, the amount of severance pay, etc.;
a record of dismissal by agreement does not “spoil” the work book;
may be an alternative to dismissal if the employee is at fault;
with this wording of dismissal, the continuity of service lasts another 1 calendar month;
If you then register with the employment center at your place of registration, the unemployment benefit will be slightly higher.

But there are also disadvantages. They are considered disadvantages for the employee. This:

the employer can terminate the contract at any time, even in cases prohibited by law;
there is no control over the legality of dismissal on the part of the trade union;
the employer is not obliged to pay the employee severance pay, unless this is stipulated in the collective agreement, additional agreement or other local regulatory act;
you cannot unilaterally change your mind and withdraw your resignation letter if the agreement has already been signed;
arbitrage practice in such cases is scanty, since it is almost impossible to challenge the employer’s actions.

Registration of dismissal

It is necessary to draw up the actual termination agreement employment contract(the initiator can be either an organization or an employee). Art. 67 of the Labor Code of the Russian Federation establishes the need for a written conclusion of an employment contract, therefore it is more expedient to draw up the agreement on paper rather than in words. The document is drawn up in 2 copies and has all the necessary details.

Sample and contents of the agreement

It should contain the following information:

mutual content of the parties;
details of the employment contract that needs to be terminated;
termination date labor relations, that is, the date of the last working day;
the amount and terms of payment of monetary compensation to the employee, if provided;
date and place of his imprisonment. Without this information, the document will be considered void;
position and full name of the employee;
full name of the employer indicating the organizational - legal form;
position and full name of the person who represents the interests of the employer and has the authority to sign documents;
passport details of the dismissed employee;
employer's tax identification number;
Signatures with transcripts.

The agreement is signed by both parties. The document may provide cash payment compensation to the employee for termination of the contract (compensation upon dismissal by agreement is not at all a mandatory condition for such termination of the contract).

Payments upon dismissal

Based on Art. 140 of the Labor Code of the Russian Federation, the employer is obliged to pay the employee on the day of dismissal. The amount paid to the employee includes:

salary for hours worked;
compensation for unused vacation;
compensation for termination of the contract, if provided for in the agreement.

What kind of compensation should I ask for?

The amount of compensation is not specified in the law. She can be anyone! Its size may be specified in a collective agreement or local regulation.
The main condition is that the employee and employer can agree. As a rule, the amount of compensation is no less than for dismissal due to staff reduction - a maximum of 3 average employee salaries. This is what HR practice shows. The employee has the right to ask for more, the employer has the right to offer less.

The employer is obliged to pay compensation only if it is stipulated in the regulations of the enterprise. In all other cases, it is his right!
The amount of compensation is specified in the agreement, which is signed by both parties. Only in this case will the employee be able to sue if the employer violates the terms of termination of the employment contract, according to this document.

Such an agreement cannot be terminated by one of the parties; its cancellation requires the desire of two participants in the labor relationship: the employee (employee) and the employer - clause 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 of March 17, 2004.

Agreement with payment of compensation

In any case, the employee writes a statement. It must contain the following information:

position and full name of the employer or person. authorized by him to sign applications;
position and full name of the employee;
request to terminate the contract;
reference to paragraph 1 of Art. 77 of the Labor Code of the Russian Federation or at Art. 78 Labor Code of the Russian Federation;
number and date of the current employment contract;
the date when the contract is planned to be terminated;
request to pay the compensation specified in the agreement;
date of application;
applicant's signature with transcript.

The agreement is an annex to the contract. It can be drawn up by both the employee and the employer. The employer has the right not to sign the application until the parties reach a consensus.
The period for discussing the conditions may be somewhat delayed. All issues discussed by the parties are recorded in the protocol of disagreements. Once mutual understanding has been reached, it is necessary to draw up new text agreement, or make adjustments to the old document, making reference to the protocol of disagreements.

The dismissal is formalized by an order, where an indication must be made of clause 1, part 1 of Art. 77 Labor Code of the Russian Federation. The order is signed by the employee, or a note is made about the impossibility of familiarizing him with the document (in case of absence or unwillingness).

IN work book of the dismissed employee, a corresponding entry is made, indicating that the contract is terminated by mutual agreement.

Entry in the work book

The recording is made by a human resources employee.
There are 2 options for how an entry in an employee’s work book should look when dismissed on this basis.

Option one:

the record number is indicated;
the date it was made;
in column 3 it is written: “dismissed by agreement of the parties, clause 1 of part 1 of article 77 of the Labor Code of the Russian Federation”
date and order number.

Option two:

in columns 1, 2 and 4 the same information is indicated as in the first case;
in column 3 you can write: “the employment contract was terminated by agreement of the parties, paragraph 1 of part 1 of Article 77 of the Labor Code of the Russian Federation.” Both entries have the same legal force.

A copy of the order and work record book is given to the employee on the day of dismissal.

More information in our infographic

Reasons for dismissal and advantages of such grounds for dismissal

Reasons prompting an employee to leave the employer:

by article (for example, absenteeism);
the likelihood of receiving “compensation” from the employer (beneficial for women on unpaid “children’s” leave);
the need to go to another job, but there is no time to work out the allotted time.

Reasons prompting an employer to fire an employee:

the need to terminate the employment relationship with an unwanted employee;
the need to dismiss employees who cannot be dismissed for other reasons (pregnant women on sick leave, students, workers on vacation).

Benefits for the employer:

there is no need to consult and notify the union of the proposed dismissal;
the employee with whom the agreement has been drawn up can be fired in any case, since changing the decision on the part of the employee himself is not possible without the consent of the organization.

When concluding an agreement, it must be taken into account that the employee has the right to challenge it in court, arguing his position by pressure from the employer, especially when it comes to workers in the most vulnerable categories who were dismissed without monetary compensation.

Payments at the labor exchange

Within 2 weeks after dismissal, the employee has the right to register with the employment center at his place of residence. The following documents are required for this:

passport;
education document;
employment history;
a copy of the parties' agreement on dismissal;
certificate of the applicant’s earnings for the last 3 months of work;
application in the prescribed form.

In 2018, only the following can obtain unemployed status:

able-bodied citizens;
who have reached the age of 16;
who are not pensioners or full-time students;
not engaged entrepreneurial activity;
those who do not hold the position of founders of enterprises and firms;
sentenced to correctional labor or imprisonment.

The amount of the benefit depends on the average earnings of the unemployed over the last 3 months at the last place of work. Average earnings determined on the basis of the data presented in the certificate from the last place of work.
In the first 3 months of being unemployed, the applicant will receive 75% of his average earnings. In the next 4 months - 60%, and then - 45%.

The benefit is accrued and paid only for 12 months over a period of 1.5 years. If an unemployed person was unable to find a job within a year through no fault of his own, the benefit will be paid for another 1 year. Its size will be equal to the minimum benefit in the region.
The applicant receives unemployed status on the 11th day from the date of submission of all documents. In the first 10 days, employees of the employment center offer him all available vacancies that suit his qualifications.

If the applicant has an “unpopular” specialty, he will be offered training or retraining. If in 10 days he does not find suitable job or place of registration, on the 11th day he will receive the status of unemployed and will receive unemployment benefits from that day.

The amount of the benefit paid cannot be less or more than established by law No. 1032-1 of April 19, 1991 “On employment of the population” - 850 rubles and 4,900 rubles, respectively.
The authorities of some regions make additional payments to their unemployed. So, in Moscow, the government compensates for transportation costs in the amount of 1,190 rubles, and makes an additional payment of 850 rubles to the minimum and maximum amount. Thus, unemployed Muscovites receive 2,890 and 6,940 rubles, respectively.

If the applicant gets a job through the exchange or on his own, then he is deregistered and ceases to receive benefits. Also, he is not deregistered if he refuses the offered vacancies 2 times or refuses to undergo retraining in the direction of the center.

Step-by-step instruction

Does the employer offer to terminate the employment contract by mutual consent? To ensure that your rights as an employee are not violated, you must use the following instructions:

this agreement must be drawn up. Both parties must participate. The employee has every right to introduce his own conditions for subsequent dismissal. He may himself offer to pay him compensation, may indicate its amount, etc. It is worth considering Art. 349.3 of the Labor Code of the Russian Federation, which indicates the categories of employees who are not entitled to severance pay. The agreement is drawn up in 2 copies;
registration of the agreement. This is done by the secretary or clerk in the order that the employer has. For example, in the agreement log;
handing the second copy to the employee. Delivery is confirmed by the employee’s signature on the employer’s copy. Experts recommend writing “I have received a copy of the agreement”;

What compensation is due upon dismissal by agreement of the parties (1st paragraph, 1st part of Article 77 of the Labor Code of the Russian Federation)? How does such termination of a contract take place, and how to independently calculate all the necessary compensation?

Features of dismissal by agreement between the parties

Article 78 of the Labor Code of the Russian Federation.

Article 78 of the Labor Code of the Russian Federation says that you can terminate a contract with a person in this way at any time - even during the probationary period.

To fire a person on this basis, it is necessary that one of the parties (the employer or the subordinate) expresses their readiness to carry out this procedure. That is, if the boss offers to terminate the contract in this way, and the subordinate does not agree, then this is his right.

Important! According to Article 78, such termination of a contract can be canceled only by mutual consent of the director and employee. If only one of the parties is ready to cancel the agreement, then its desire is not taken into account.

Dismissals under Art. 77 is suitable for those who do not want to work 14 days, or have disagreements with their superiors. Often, resignation by agreement of the parties under Article 77 occurs when the director late warned the employee about the layoff.

Making a written agreement allows you to pay your subordinate all necessary compensation to compensate for being late. But one way or another, a person must indicate the requirement for appropriate compensation in his request for termination of the contract.

Procedure for terminating employment relations

Article 77 of the Labor Code of the Russian Federation.

Care by this basis convenient for the employee and director. But how should dismissal be properly formalized by agreement of the parties under the Labor Code of the Russian Federation?

The procedure for stopping labor relations under Article 77:

The employee or boss expresses a desire to terminate the contract by agreement.
An agreement on dismissal by agreement between the parties is drawn up (preferably in writing).
The drawn up agreement is registered in a special journal for such documents.
The subordinate is given a copy of the agreement against signature.
Draw up and issue a dismissal order.
The order is recorded in the journal.
The person is notified of the contents and execution of the decree against signature.
On the designated date, the employee is fired and a settlement is made with him.

It must be remembered that for some employees (managers, chief accountants, and so on) it is not necessary to indicate the condition for the payment of severance pay and other compensation (Part 3, Article 349.3 of the Labor Code of the Russian Federation).

There are no clear requirements for the execution of the agreement, so the director can draw up his own form of this document. Also, a manager may not sign an application to leave a subordinate if full mutual understanding has not yet been reached and the final text of the transaction has not been drawn up.

If it is impossible to familiarize the person being fired with the order (he changed his mind about leaving, or did not come to work), then you need to draw up an act stating that the person refused or there is no way to show him the order. The same paper must be completed in the event that the employee has not collected his work record book and the due monetary compensation.

What payments are required by law?

Dismissal by agreement of the parties (clause 1, part 1, article 77 of the Labor Code of the Russian Federation) involves the accrual of compensation provided for in the agreement on termination of the contract between the boss and the employee.

Important! If a subordinate does not agree with the manager about the amount of compensation, then the director must accrue to him the required amount, which is specified in Article 140 of the Labor Code of the Russian Federation, which he cannot challenge.

What compensation is due for this termination of the contract:

compensation for all unused vacations (for the entire period of work);
unpaid earnings (for the last month and all amounts withheld for the entire period of the device);
compensation for termination of the contract (if it is provided for by agreement between the parties).

The latter amount is paid only if its calculation is provided for by the regulatory acts of the organization, and its issuance was specified in the agreement. Then the employee can sue the manager.

Important! Standard size compensation is equal to 3 times the average salary of a subordinate. However, the manager and employee can agree on a smaller or larger amount of compensation.

When dismissal is by agreement between the parties (clause 1, part 1, article 77 of the Labor Code of the Russian Federation), difficulties arise with calculating compensation for unused vacations. To calculate this amount, you must first find out the average earnings.

Monthly salary calculation

This value is used to calculate most compensation that is due upon departure. Just for the correct result, you need to remember to deduct sick days, weekends and vacation days from the total time you work in a given organization.

Calculation procedure:

Find out how many days a person has worked for the company.
Add up all the salaries that the subordinate received for the entire period.
Divide earnings by days worked.

The result is a value that is used to determine the amount of other reimbursements.

How to calculate the amount of compensation for unused vacation?

This compensation is only available to those who have unfilled vacation time.

Calculation procedure:

Find out how many unused days are left for the entire period of work.
Calculate your average monthly earnings.
Multiply salary by vacation days.

The result is the amount that the boss is obliged to give to the subordinate.

What entry will appear in the work book?

Sample entry.

This document must be issued to the subordinate on the day the dismissal order is issued. But what should be entered in the book when terminating the contract by agreement?

What needs to be indicated in the document:

record number and number;
under what article was the person fired (point one, part 1, article 77 of the Labor Code of the Russian Federation);
date of registration and order number.

If the employee was unable to receive this document, then he can come for it later, or authorize it in writing to be sent by mail.

The personnel department must make a record of issuing a work book to the owner in case he loses it and makes a claim to his former employer.

Domestic legislation does not explain this concept in any way and does not establish any rules for dismissal by agreement of the parties, but in companies with foreign management they approach this issue with caution. The reason is that Western partners use the wording “termination of an employment contract by mutual consent” in cases where it is impossible to part with a person on good terms.

Sometimes the employee’s position is strong, and there is no reason to fire him. It also happens that it’s no longer possible to work together, but no one wants to leave. And sometimes it happens that an employee has something to fire for, but he knows so much that his departure will cause more harm than if he remains. In such situations, we have to negotiate. But the dismissal procedure by agreement of the parties is usually confidential, since neither the employee nor the employer is interested in disclosing the true reasons for the breakdown of relations.

Procedure for terminating the contract

Step 1. Deciding to stop working

First, the employee and the administration agree on the upcoming break. What is dismissal by agreement of the parties at the initiative of the employer in this case? This is a situation when management offers an employee to leave, taking into account agreements. Such an offer from the employer is not prohibited, and it does not even matter who initiates the termination of the relationship.

It is important to have an agreement, which we recommend putting in writing. If the initiator is an employee, he writes a statement (its form is not defined, it is written in free form). If the initiator is the administration, first the employee negotiates verbally, then this agreement is documented. We recommend that you discuss all the points at once, including what is paid upon dismissal by agreement of the parties and the date on which the employee is planned to be released.

Step 2. Preparing documents for aftercare

The next step is to draw up a normative act, the so-called agreement. It has a free form and is issued separately. This is not an addition to the employment contract, it is a separate document.

It states:

personal data of the employee and the administration employee who is authorized to conclude such acts, the name of the legal acts on the basis of which they act;
terms of termination (this section provides for dismissal without service by agreement of the parties);
terms of termination of the contract (the person and the administration have the right to agree that the employment contract loses its force the very next day, or they can decide that the employee will work for another month);
financial component: in addition to mandatory payments upon termination of a working relationship for time worked and unused vacations, people sometimes agree on compensation. But here the specifics of dismissal by agreement of the parties depend on the capabilities of the organization and the needs of the departing person, and the law does not regulate the amount of compensation payment;
signatures and seal of the organization (if used).

This local bilateral act does not indicate the reasons for termination of the contract. This additional agreement by analogy with labor, only in reverse order.

For your reference, we offer a sample that outlines the conditions for an employee’s departure:

Saint Petersburg

Limited Liability Company "Pion", hereinafter referred to as "Employer", represented by general director Voronov Andrey Viktorovich, acting on the basis of the Charter, on the one hand, and the head of the personnel department Ivanov Ivan Ivanovich, hereinafter referred to as the “Employee,” on the other hand, together referred to as the “Parties,” have entered into this agreement as follows.

The parties agreed to terminate the employment contract dated May 30, 2018 No. 56 on the following terms:

The employment contract is terminated on February 3, 2020 by agreement of the Parties in accordance with clause 1, part 1 Art. 77 Labor Code of the Russian Federation.
The Employer undertakes, in addition to the calculation upon dismissal, to pay the Employee a severance pay in the amount of two average monthly earnings in connection with the termination of the employment contract by agreement of the Parties.
At the time of signing this agreement, the Parties confirm that they have no claims against each other.
The Agreement is drawn up in two copies having equal legal force, one copy for each of the Parties.

A copy of the agreement was received by: I. I. Ivanov

If people agree, they sign the document and submit it to the accounting department to prepare the final payment.

Step 3. Settlements between the employee and the organization

The next step is practical, how to formalize dismissal by agreement of the parties. Upon receipt of the documents, the personnel prepares an order to terminate the contract, and the accounting department prepares an order to pay the required amounts.

All cash transferred on the last working day of the departing person. If compensation payments are provided by local normative act organizations, additional papers no need to cook.

Step 4. Issuance of documents on the day of termination of employment

On the last working day, personnel officers give the resigning employee a work book and a number of other documents.

Sample entry in a work book

Brief summary

The procedure for dismissing an employee by agreement of the parties is simple, but it is important for the employer to collect a complete package of documents:

employee statement;
a written and personally signed agreement to terminate the relationship between the employee and the employer;
order to terminate the working relationship;
presence of marks of issue necessary papers dismissed employee.

On this basis, the employee, if there is a compromise with the employer, has the right to leave at any time - as written in Article 78 of the Labor Code of the Russian Federation and confirmed by paragraph 20 of the resolution of the plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2.

And although this procedure for terminating relations has advantages for the employee and the employer (it is possible to agree on any conditions and record them in writing), it also has disadvantages. An employee should prepare for the fact that during subsequent employment he will be asked awkward questions, including for what specific reason he decided to part with his former employer. You will have to think carefully about what to answer.

Today, legislation provides for several ways to terminate an employment agreement. At the same time, each has its own advantages and disadvantages.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

If any difficulties arise, it is best to enter into a special severance agreement.

What does it mean

Today, the dismissal procedure can be initiated by any of the parties to the contract. But at the same time, it is much easier for the employee himself to do this.

At the same time, the employer cannot do this so simply - in most situations the Labor Code Russian Federation stands precisely on the side of the ordinary worker.

The considered method of terminating labor relations is provided for by the Labor Code of the Russian Federation. Should be used with current editions dated 07/13/15.

The basis for termination of the employment relationship is the wish of any of the parties to the contract.

In this case, a special agreement must be concluded in writing. This point is strictly mandatory – especially for the employee himself.

If any controversial issues arise, it may be necessary to go to court. An appropriately drawn up agreement will be a documentary basis for presenting claims against the employer on a par with an employment contract.

Moreover, the format of this agreement is not fixed in the legislation in force on the territory of the Russian Federation.

But it must necessarily contain the following sections:

pre-agreed conditions;
date of drawing up the document and dismissal of the employee;
employee signature;
reason for dismissal.

The employee needs to be as careful as possible and before signing an agreement of the type in question, be sure to carefully read its terms.

Since the employer often tries in this way to reduce the compensation payment upon termination of the employment contract. It is advisable to first consult with a lawyer regarding the contents of this type of document.

After dismissal by this method, a corresponding entry must be made in the work book with reference to the Labor Code of the Russian Federation.

Subject to compliance with the legislation in force in the Russian Federation, this process of terminating an employment agreement is usually beneficial not only to the enterprise, but also to the employee himself.

Pros and cons for the employee

Dismissal by agreement of the parties has some advantages and disadvantages. The positive points include the following:

it is possible to independently designate the date of dismissal and avoid working off;
demand compensation from the employer - if the employment contract is terminated on his initiative;
upon registration with the employment service, increased social assistance is paid.

The most important advantage of an agreement of this type is the ability to terminate the contract at the most convenient time.

This is especially true for situations where it is the employer who initiates the termination of the employment contract.

In this case, the employee himself has the opportunity to set conditions. And this applies not only to the date of dismissal, but also to the amount of monetary compensation.

You can avoid the need to work for a two-week period - as if you quit at your own request.

Since this method of terminating an employment contract involves searching for a new employee to replace the one who just quit. And only the employer can decide whether the resigning employee will work.

In some individual cases, the employee has the right to demand an increase in monetary compensation - in addition to that provided in accordance with the Labor Code of the Russian Federation.

Under certain conditions (liquidation of the enterprise, downsizing), the employer may agree to them.

If the dismissal person registers with the labor exchange, then if there is a document confirming the dismissal by agreement of the parties, the employee has the right to receive an increased social assistance. This point is enshrined in current legislation.

Also, dismissal by agreement of the parties has its serious disadvantages. These include:

the inability to terminate this agreement unilaterally or change its provisions;
there is a high probability of being deceived by the employer.

For example, having written a letter of resignation of his own free will, an employee has the right to withdraw it at any time convenient for him - even on the last day before the date of final termination of the employment contract.

At the same time, having drawn up an agreement with the employer and signed it, the employee will in any case be fired within the specified period. The agreement can be canceled only if there is mutual consent of the parties.

Often, employers take advantage of the legal illiteracy of their employees - they draw up contracts in such a way that the amount of monetary compensation will be minimal.

Exists a large number of ways to carry out such operations. Therefore, before signing, you should carefully read each clause in the agreement. This will reduce the likelihood of fraud.

How to formalize dismissal by agreement of the parties

The registration process by agreement of the parties takes a minimum amount of time. Required condition To complete this operation, there is a special agreement drawn up in writing.

This document must necessarily include the following sections:

the date of the agreement;
place of conclusion of the agreement;
last name, first name and patronymic, as well as other details:
- employee;
- employer;
passport details of an officially employed employee;
individual tax number of the employer;
signatures of the parties who previously entered into an employment contract (based on the Labor Code of the Russian Federation).

The only difference from the standard procedure for dismissing an employee at his own request is the existence of the agreement indicated above.

After the date specified therein, the employer is obliged to:

make an appropriate entry in the work book and hand it over to the employee or his authorized representative (or send it by mail);
on the day of dismissal (maximum - the next day) pay the compensation specified in the agreement, as well as the compensation required in accordance with the Labor Code of the Russian Federation.

Violation of the settlement date is punishable by a fine in the amount of 1/300 of the refinancing rate per day established by the Central Bank of the Russian Federation.

At the request of the employee, the accounting department is also obliged to issue a certificate of wages received over the last two years.

What documents are needed

To dismiss by agreement of the parties, the following documents are required:

resignation letter from an employee;
a written agreement drawn up;
notification of a proposal to terminate the employment contract by agreement of the parties.

There is one important nuance, relating specifically to the preparation of a letter of resignation. If, when terminating an employment contract at the initiative of the employee, there is no need to indicate the reason for dismissal, then when terminating by agreement of the parties, it will need to be indicated.

In this case, the resignation letter itself must contain the following information:

last name, first name and patronymic:
- employee;
- the general director or other official who has the authority to sign the application;
a clearly formulated request for dismissal;
date of dismissal;
employee signature;
employer's signature.

If the initiative to terminate the employment contract in this way comes from the employer, then he needs to draw up a corresponding notice.

It identifies the most important points regarding dismissal, as well as other information. This document can be delivered either personally or by mail or registered mail.

Are payments subject to personal income tax?

Today, citizens of the Russian Federation, as well as its foreign residents, are required to pay personal income tax – personal income tax – on almost all their income.

Moreover this fee affects almost any income. Its value is 13% for citizens of the Russian Federation and other persons.

On compensation paid by the employer upon dismissal by agreement of the parties, personal income tax is not charged on the entire amount, but only part of it:

not exceeding three times the average monthly salary;
not exceeding six times the average monthly salary if the employee was employed in the Far North or in regions equivalent to it.

This point is covered in as much detail as possible in the legislation in force in the Russian Federation:

letter from the Ministry of Finance dated June 26, 2014;
Letter from the Ministry of Finance dated 04/07/14

The situation is similar with contributions to various types of funds. But it should be taken into account that different regional offices interpret the legislation affecting this issue differently.

Position #1: According to current laws, fees for extra-budgetary funds are not subject to various compensation payments related to the termination of an employment contract with an employee. ( the federal law dated July 24, 2009).

But at the same time, the payment transferred by the employer by agreement of the parties is not established by the legislation itself and is not mandatory. Because insurance premiums should be accrued to it in any case.

Position #2: Various payments are recognized as objects of taxation in favor of various extra-budgetary funds individuals according to employment contracts. (Federal Law of July 24, 1998).

But at the same time, the compensation transferred according to the agreement does not fall under the scope of the employment contract concluded with the employee. Accordingly, no fees need to be paid.

This moment is quite complicated. That is why the employer must first consult directly with the local offices of the Pension Fund of the Russian Federation and the Social Insurance Fund. This will avoid the occurrence of various quite serious problems.

Features of dismissal by agreement of the parties with payment of two salaries

Often, dismissal by agreement of the parties is carried out when staff reductions are coming.

The employee himself needs to know that in this case the employer will be obliged to pay monetary compensation in addition to the amount required by the Labor Code of the Russian Federation in the amount of the average monthly salary.

At the same time, a smaller amount cannot be indicated in the agreement - this contradicts the legislation in force in the Russian Federation.

In this case, receiving a second salary is possible only if an appropriate agreement is concluded with the employer.

Since neither the Labor Code of the Russian Federation nor federal legislation does not oblige you to pay the second wages even with contraction. But there are exceptions.

For example, if a military personnel whose service is less than 20 years is laid off, then he is paid exactly 2 salaries. If the service period is more than 21 years, the reduction means receiving at least 7 monthly salaries as compensation.

Which is better: dismissal by agreement of the parties or layoff

Most often, the employer offers its employees to resign by agreement of the parties only in the event of liquidation of the enterprise or layoff.

An agreement upon termination of an employment relationship is a way of compromise and consideration of each other’s interests, both on the part of the employer and on the part of the employee. Despite the fact that this method of dismissal is the simplest, it has some peculiarities.

From a legal point of view

The legislation of the Russian Federation is laconic in this case. It only states that the employment contract can be terminated by mutual agreement at any time. This means that such dismissal is possible both in case of part-time work, etc., i.e. even in cases where the dismissal of an employee by the employer is prohibited in the usual manner.

FILES

Stages of the procedure

The process of dismissal by agreement can be started by both the employee and his employer. The first thing to do is to send the other party a written proposal to terminate the employment relationship. This can also be done orally, but in this case there will be no evidence on hand that such a proposal took place. If everything goes well and the employer or employee agrees with the initiative expressed by the opponent, it is time to proceed directly to the agreement, which must be formalized in writing.

Who should draw up the agreement?

As a rule, the document is drawn up by a representative of the employer - the organization’s lawyer, or a HR specialist, or, in extreme cases, the manager’s secretary. In any case, this must be an employee who has at least minimal knowledge of the Labor Code of the Russian Federation, since the document is legally significant and, if necessary, can be used as evidence in legal disputes. Moreover, regardless of who exactly drew up the text of the agreement, after execution it must be handed over to the manager for signature.

Who benefits from the agreement: the employer or his subordinate

A severance agreement is called an agreement because it is usually of interest to both parties. For example, an employee can bargain for good “compensation” - their amount is not limited by law (it is worth noting that if they are not specifically specified in the document, settlement funds will be paid in the amount provided for by the legislation of the Russian Federation). Through this document, the employer gets the opportunity to get rid of an “unnecessary” employee, and (which is especially important!) after signing the agreement, the employee will no longer be able to unilaterally refuse dismissal or change its terms.

And the most important advantage of the agreement is that the date of dismissal is set based on the interests of both parties: for example, two days, or maybe two months, may pass from the moment the agreement is drawn up to the immediate termination of the employment contract.

Rules for drawing up an agreement

Legislators have not developed a standard, generally applicable sample agreement, so enterprises and organizations can create a document form at their own discretion and based on their own needs. True, at the same time, some rules must still be observed, in particular, the document must indicate the full name of the employer, position, surname, first name, patronymic of the employee, record the fact of the agreement reached and specify its terms in detail. The latter must fit within the framework labor code RF.

Usually the agreement is drawn up at least a few days before the dismissal, but some companies act differently. The employer does not draw up the document, but instead writes a corresponding resolution with a future date of termination of the employment contract on.

The agreement has two equal copies, one of which remains with the employer, and the second is given to the dismissed employee. Each copy must be signed by both parties.

Document header

At the beginning of the document its name and number are written (according to the internal document flow of the enterprise), information about the employment contract under which the employee works (date of conclusion and number) is indicated just below. The next line includes the locality in which the enterprise is registered, as well as the date the agreement was drawn up.

Main part

First of all, the full name of the enterprise is entered into it (in accordance with constituent documents), position, surname, name, patronymic of the employer's representative (usually speaking here on behalf of the director or general director), and all information about the employee is also indicated in the same way.

What did you agree on?

Here the provisions of the agreement reached are written down in separate paragraphs. In particular, they need to record the fact of termination of the employment contract (with reference to the letter of the law) and indicate the date of the last working day of the dismissed person. After this, you need to move on to the terms of the agreement: if an employee goes on vacation before dismissal, this needs to be spelled out, as well as in what amount and within what time frame the severance pay will be paid to him. The conditions that the employee must fulfill during the dismissal process should also be included in the agreement (for example, on the transfer of affairs to another employee).

Then the agreement must indicate standard clauses stating that the parties have no claims against each other and both copies of the document have equal legal force.

At the end, the document is first signed by the employee, then by the head of the company.

After drawing up a severance agreement

After the document is drawn up and signed properly, the head of the enterprise issues an order to terminate the employment contract by agreement of the parties, familiarity with which the employee must also certify with his signature. The rest of the procedure follows the usual scenario: when the date of termination of the contract arrives, first an entry is made in the employee’s work book and his personal card, then settlement funds are issued, etc.

home » Useful » Dismissal by agreement of the parties eg. Dismissal by agreement of the parties. But does everyone agree? Make an entry on the termination of the employment contract in the work book