Regulatory framework for severance pay in case of layoffs according to the Labor Code of the Russian Federation

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The employee is entitled to compensation for the period of forced disability, the reason for which is dismissal due to staff reduction. This type of compensation was not canceled in 2018. Also, in 2019, no significant changes were introduced to the procedure for its calculation. Today, the standard procedure is in effect, which will be relevant this year.

Please note : the calculation takes into account earnings for the year preceding dismissal.

The calculation of severance pay upon dismissal due to downsizing is regulated by the following regulatory documents:

1. The main legislative act is the Labor Code.

A number of articles of the Labor Code of the Russian Federation contain instructions on how to correctly assign and pay compensation to an employee:

According to Article 81 , an namibia email list employee dismissed due to downsizing or liquidation of the company is entitled to compensation corresponding to the amount of the salary;

Article 178 provides for the possibility of receiving benefits in the amount of the average monthly salary without presenting any documents other than the employee’s application;

in accordance with Article 236, the employer will be required to pay a fine in the event of a late transfer of the legally required monetary amount to the employee;

Article 139 sets out the procedure for calculating the amount of severance pay in the event of a layoff;

Article 129 contains provisions on the types of financial assistance;

Article 164 sets out the general principles according to which compensation is awarded for the period of forced unemployment.

2. The legislative act establishing tax benefits related to severance pay is the Tax Code.

These issues are regulated on the basis of the following articles:

according to Article 217, compensation to a laid-off employee is exempt from personal income tax;

In accordance with Article 255, employers are entitled to a reduction in the tax base by the amount of payments made to employees.

3. Government Resolution No. 922 of 24.12.2007 specifies the types of income on the basis of which the amount of severance pay in the event of a layoff is calculated.

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4. Letter of Rostrud No. 2184-6-1 dated July 22, 2010 regulates the specifics of accounting for the last period of working time before dismissal for calculating the average salary.