Leaving a job is always a difficult decision. Therefore, the legislation provides for special measures that allow you to retire without doubt. In order not to be deceived in the process of dismissal from work, it is necessary to carefully study the employment contract, which is the basis for certain payments, as well as the legislation in this area. Because, using well-founded arguments and references to articles of the Labor Code or other legal acts, it is easier to defend your rights.
Payments and benefits
Employees of retirement age are workers just like everyone else. The legislation does not provide for them certain working conditions and payments. Consequently, when such an employee leaves work, he is entitled to the same payments as the rest of the staff, but with certain features. So, upon dismissal, a calculation is provided consisting of the following payments:
- salary for hours worked;
- compensation for missed vacation;
- severance pay;
- other payments provided for in the employment contract or collective agreement at the enterprise.
Thus, we can conclude that the procedure and types of monetary payments are established by labor legislation, as well as local regulatory and legal acts of the law firm. Both are required to be paid. The differences between these financial transfers are that the benefits established by the Labor Code apply to all workers, while the latter apply only within one organization.
Attention
Income tax is not withheld from payments approved at the legislative level, but from compensation approved by local acts of the company, income tax is withheld.
Legislative regulation in the field of pension payments
Pension payments, the procedure for their assignment and payments are regulated at the federal level. Regional authorities can make additional payments to their pensioners. But this must be regulated by local authorities and legislation.
At the federal level, there is Law No. 173-FZ, which prescribes all the basic principles in the field of pension payments both for ordinary citizens and for some “narrow” categories of workers. In particular:
- for civil servants. It is also worth paying attention to Law No. 350-FZ;
- for military personnel. Pension payments to this category are accrued by the Ministry of Defense, but the basic principles are spelled out in Law No. 173-FZ. It is also worth paying attention to Resolution of the RF Armed Forces No. 4202-1 and the Russian Ministry of Defense No. 2700 dated December 30, 2011;
- other employees.
Important! The old-age pension begins to accrue only after reaching a certain age. If a person has the right to early retirement, he must prove it.
Salary for hours worked
The salary is calculated and paid for the last days worked by the employee who wrote the resignation letter. The last day of work is also included in the calculation.
Attention
The calculation of the wages due depends on the form of remuneration established by the employment contract (hourly wage, piecework, salary, percentage, etc.).
It is made on the last working day in the general manner: to the personal account of a bank card or in cash at the cash desk. This rule regarding the timing of payments is established by Article 140 of the Labor Code.
What does a pensioner receive upon retirement?
Let us note that the current legislation does not in any way differentiate between working pensioners and citizens who have not reached retirement age (in the light of work activity). This means that upon dismissal, a pensioner is entitled to all benefits, allowances, bonuses, etc. on general terms.
Another question is the procedure for dismissal. If a pensioner submits an application to the employer of his own free will, then the latter must dismiss him on the date indicated in the document.
Upon dismissal, the pensioner is paid wages for the period worked, salary arrears (if any), and compensation for unused vacation.
Payment of wages
It is paid for the period of time that the pensioner worked but did not receive remuneration. For example, a citizen received wages for half a month, and then worked for another 7 days, and decided that it was time for a well-deserved rest. It turns out that this week needs to be paid.
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How do they calculate? Let's look at an example. Let's take a salary of 20 thousand rubles. Next, you need to calculate the total number of working days in a month, roughly 22 days. Then the amount of wages for one day is determined - 909.1 rubles. Then we multiply the number of days worked by 909.1 and get the amount that the pensioner should receive upon dismissal.
Vacation compensation
A pensioner, like all citizens of the Russian Federation, has the right to paid leave once a year. He is also given an additional 14 days of unpaid leave. You must write an application addressed to your employer.
When a pensioner decides to resign, but the legal leave is not used, the question of compensation payment arises.
Compensation is calculated as follows:
- Determine the number of vacation days that the employee did not use.
- Determine the average earnings for the entire year. All earnings for 12 months are summed up and divided by the number of days worked in a year.
- Then they multiply the resulting figure by the number of vacation days that the pensioner did not take.
Personal income tax is also withheld from compensation payments for unused vacation.
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Compensation for missed vacation
The procedure for providing compensation for unpaid leave is described in Article 127 of the Labor Code.
It is determined based on average earnings (per day) and the number of days of unused vacation. The latter is calculated by multiplying the number of vacation days (per month) by the number of months of work. In this case, days already taken off are excluded from the calculation.
Information
The amount of vacation pay per year is generally 28 days (other options are possible). So, for example, disabled workers are given 30 days of vacation, workers in hazardous industries are given 35 days, etc.
The calculation itself is based on the average salary based on the amount of vacation pay
Severance pay
Severance pay is paid by the employer only in certain cases, which include:
- liquidation of the company;
- staff reduction;
- dismissal due to medical reasons;
- refusal to transfer to another location;
- reinstatement of the employee who previously performed this work;
- refusal to transfer to another job required by the employee in accordance with a medical report;
- refusal to continue working due to changes in the terms of the employment contract.
Attention
The legislative procedure for establishing and providing severance pay is reflected in Article 178 of the Labor Code.
In essence, it represents some kind of compensation for the fact that the citizen was left without work and, accordingly, without a basic income. This benefit is intended to provide financial support for a citizen during his period of incapacity.
The size of the payment varies from average earnings for two weeks to average earnings for three months. To receive the third month's payment, you will need to register with the employment center within two weeks. Since pensioners cannot be classified as unemployed, the maximum amount of severance pay that they can count on when the factors described above occur is the average earnings for two months.
Important
Upon dismissal, by agreement of the parties, severance pay can be paid: its minimum and maximum amounts are not regulated by the Labor Code of the Russian Federation. It is paid if the parties, the employer and the employee, have stipulated and agreed upon its payment upon termination of the employment relationship.
Full list of severance pay depending on the reason for dismissal:
Grounds for dismissal | Benefit amount | Payment terms |
Reduction | Average monthly earnings | 2-3 months |
Liquidation | Average monthly earnings | 2-3 months |
Refusal to work due to changes in the terms of the employment contract | Two weeks earnings | One-time |
Refusal to transfer to another job (for medical reasons) | Two weeks earnings | One-time |
Reinstatement of an employee who previously performed this work | Two weeks earnings | One-time |
Refusal to transfer to another location | Two weeks earnings | One-time |
Recognition as disabled (for medical reasons) | Two weeks earnings | One-time |
Important
When dismissed due to reduction or liquidation, seasonal employees receive a one-time severance pay in the amount of two weeks' earnings.
Features of dismissal at will
There are many companies whose management considers it possible to fire a person when he reaches retirement age. The initiative in most cases comes from the employee.
Please note: if an employee decides to resign, he has an obligation to notify the employer 2 weeks before the upcoming event. The employer may require work during this entire period.
This period is necessary so that the employer has the opportunity to select a replacement. If you do not want to work the allotted time, you can try to reach an agreement with the employer on less work or dismissal without it. But in this situation, the decision will be made by the company's management.
Dismissal upon retirement
If an employee has the opportunity to resign due to his retirement, the employer cannot keep him at work for another 2 weeks. The application must be drawn up accordingly - it must indicate “retirement” as the reason. As a result, the employee can independently choose the date of his dismissal.
There is an opinion that on this basis a person can quit only once. If the employee subsequently gets another job, he will subsequently be dismissed on a general basis. But this point is not properly spelled out in the legislation. For this reason, the specialist formally retains the right to use the retirement language more than once. But the company's HR department does not always allow this.
Pensioners have the right to resign without compulsory service
Dismissal by agreement of the parties
This method is considered one of the best, but has many features. According to Art. 78 of the Labor Code of the Russian Federation, the contract can be canceled by agreement of the two parties and at any time. Thus, there are no obstacles to breaking the working relationship, including from the trade union.
A corresponding application is made through the manager’s office with a proposal to terminate relations with the employee. When the two parties come to agreement on this point, it is necessary to submit an application for cancellation of the contract. It is important to indicate in it all the agreements reached.
Not many people draw up such a document, but it can protect both parties from possible negative consequences.
Please note: it is possible to dismiss a pensioner by agreement of the parties with payment of compensation. In this case, compensation should be documented if the employer agrees to it.
According to the law, additional payments are not provided, and an order is printed based on the application.
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Other payments
Many successfully developing companies provide additional benefits for their employees upon dismissal. As a rule, such norms are fixed by a collective agreement drawn up by a meeting of shareholders or by the sole owner of the company. These measures are being taken in order to attract as many competent specialists as possible to our staff.
For example, a collective agreement may establish a monetary incentive for excellent work upon an employee’s retirement. The amount or calculation of such compensation is also determined by this local regulatory legal act.
Payments from pension savings
Every future potential pensioner has the right to independently save money for their future pension. They can be deposited either in a personal account or in a specially opened pension account.
To use these funds as a pension, 2 conditions must be met simultaneously:
- the right to receive an insurance pension has already arisen, that is, the applicant has reached a certain age;
- these accumulations take place.
Important! In 2021, after the pension reform, payment of pension savings can be made if there are 16.2 pension points and 10 years of service.
Until January 1, 2014, pension savings were made at the expense of employers. Therefore, those citizens who carried out their official work activities before this period were “lucky.” They will have a certain part of their pension, which will be formed from savings. There are other categories of citizens who form these savings. These include:
- those who allocated maternity capital funds to form the funded part of the pension;
- participants of the State Co-financing of Pensions Program.
Payment procedure
If there are no restrictions on the assignment of additional payments, you can apply for them at any time to the Pension Fund at your place of residence. They can be made together with the insurance part of the pension or separately from it. This is the choice and desire of every pensioner.
Determining the amount of payments
To do this, you need to ask for a statement from the account in which pension savings are stored. Then the pensioner has the right to determine for himself how much he will receive monthly.
For ordinary citizens
For example, he plans to live another 20 years after retirement, that is, 240 months. He must divide the entire amount set aside in the form of savings by 240. This will result in his monthly increase in the insurance portion. If he dies earlier, the remaining amount will be inherited by his successors.
For civil servants
There is no such thing as a funded part of a pension for civil servants. Compared to ordinary people, they receive an increased pension. But they have the right to make independent savings with the help of non-state pension funds. After retirement, they can be distributed in a convenient way.
For military personnel
The situation is similar with military personnel. Their pension is formed in a different way than that of civilians. Therefore, there is no savings part. But you can also save money in a non-state pension fund yourself.
Types of payments from pension savings
The following types of payments are distinguished:
- one-time;
- urgent.
One-time payment
Produced at the request of the pensioner. Payout in one amount at a time. To obtain it, certain conditions must be met.
Conditions of receipt
May be paid if:
- the accumulated amount does not exceed the threshold of 5% in relation to the insurance part of the pension;
- The fixed payment is also taken into account.
Persons who have been assigned a disability pension for the loss of a breadwinner can also receive it. But it is necessary that upon reaching retirement age the applicant does not have enough length of service to receive an old-age pension.
Receipt procedure
You need to contact the PRF at your place of residence with an application. Have your passport and SNILS with you.
Urgent payment
This is a payment over a certain period of time. But it cannot be less than 10 years.
Conditions of receipt
You can get it if:
- old age pension age has been reached;
- There are pension savings.
Receipt procedure
You need to contact the PRF at your place of residence with an application. Have your passport and SNILS with you.
Providing funded pension
It is paid every month during the entire pension period along with the insurance part, until death. If any accumulated part remains, the heirs can take it. If the pensioner lives longer than the “survival period,” then the state will pay him extra from its own “pocket.”
From 2021, this period is approximately 21 years, that is, 252 months. A calculation is made from this figure.
Conditions of receipt
The arrival of retirement age and the amount of cash savings is a condition for receiving this part of the pension.
Receipt procedure
You need to contact the PRF at your place of residence with an application. Have your passport and SNILS with you.
Transfer of funds to the heirs of a deceased pensioner
When a person dies, his pension is no longer paid. But now a pension can be issued by inheritance to close relatives. If the deceased had several close relatives and they all have the right to inheritance, then the amount to be paid is distributed into several parts.
Conditions of receipt
To inherit the pension of a deceased person, the following conditions must be met:
- be a close relative of the deceased;
- it is necessary to live with him in the same apartment or other dwelling;
- if the applicant did not live with the deceased, then he can receive a pension if he is declared disabled.
Receipt procedure
It is necessary to contact a notary within six months after the death of a relative and write a corresponding statement. Based on the open inheritance case, the Pension Fund of the Russian Federation will make payments. Have your passport and SNILS with you.
Taxation of payments and benefits
Benefits and other monetary payments provided for by the Labor Code are not subject to taxation in the established amounts. Thus, severance pay is not subject to personal income tax in an amount not exceeding the average earnings for three months.
Attention
The exception is an increase in the coefficient in cases specified by law - benefits upon dismissal from work in the far north, from the position of a civil servant or judge.
If the amount of the benefit is increased at the request of the employer company and is determined by the internal rules of this organization, then the excess amount is subject to personal income tax in the general manner.
If the benefit is established and paid in accordance with the internal regulations of the company, then it is subject to 13% tax.
Attention
Taxation of the remaining salary and compensation for unpaid vacation is carried out in accordance with the general procedure.
All the rules described above apply to the calculation and payment of insurance premiums.
Possibility of transfer to another position
Typically, a pensioner is not fired from the company, but transferred to a position with less responsibility.
But this can be done subject to the following conditions:
- An employee can be transferred to another department for another position. But in this case, his full consent is necessary.
- If the employee agrees, the transfer to a new place of work is formalized.
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You can fire an employee from his current position and then employ him with a new employment contract.
To transfer a specialist to another position, it is important to fulfill a number of actions and conditions:
- It will be necessary to draw up a new employment contract, which specifies the job characteristics. It also stipulates other important conditions.
- An order for transfer to a new place of work is issued.
- Information about the completed transfer is entered into the work book.
- A corresponding entry is made in the specialist’s personal card.
If you plan to dismiss an employee from a company, the reason for leaving must be indicated in his work record book.
Typically, a pensioner is not fired from the company, but transferred to a smaller position
What to do if payments are not paid
Since the list of required payments is approved by law or a local act, which is an official document, therefore their payment is mandatory in the territory of the country or one enterprise, respectively. Violation of this mandatory condition leads to adverse consequences and ultimately to the payment of due funds. The main thing is not to leave the situation unattended and act clearly and competently in accordance with all the rules and regulations of the law.
So, to protect the rights of workers, including former workers, you can contact the labor inspectorate with a complaint. This department, based on an application from an employee, will conduct a review of the legality of payments upon dismissal of an employee and, based on its results, will make a decision.
Additionally
If an appeal to this department does not yield results, then you can go to court.