Registration and issuance of a pay slip upon dismissal

When paying wages to its employees, the employer informs them of all charges, deductions and payments made in connection with wages. This obligation of the employer is stipulated in Art. 136 of the Labor Code of the Russian Federation. All information is provided on the payslip.

This document must be issued to each employee who periodically receives remuneration for work. It is necessary to find out whether the company's management is obliged to draw up and issue pay slips when dismissing employees. In addition, you should figure out how to properly draw up such a paper for a resigning citizen.

What is a payment slip?

A payslip is a document in which the employer displays detailed information about all monetary contributions due to a particular employee. Such a document must be issued to employees upon request: it does not matter whether the employment agreement is in force or the employee is resigning, since in accordance with the law, the employer must notify the staff in writing with such a sheet about the accrued monetary remuneration - clause 1 of Art. 136 of the Labor Code of the Russian Federation (how to fill out an application for the issuance of documents upon dismissal?).

A pay slip is issued only when the employee fulfills his or her job duties on the basis of an employment contract. The Labor Code of the Russian Federation does not apply to employees with whom civil law contracts have been concluded (Article 11 of the Labor Code of the Russian Federation).

The following information is entered into the employee pay slip form:

• information about all components of wages accrued for a specific period of time (salary, number of hours worked, bonus payments, etc.);
• compensation for unused vacation, sick leave, dismissal and other accruals due to the employee;
• the amount of other monetary payments, including compensation from the employer for violation of the Labor Code of the Russian Federation regarding the timing of payment of wages (Article 236 of the Labor Code of the Russian Federation);
• amounts deducted from wages;
• the total amount of monetary remuneration payable for the specified period.

The employer cannot limit itself to indicating on the payslip only the total amount of accrued wages and the total amount of deductions. The document must include detailed information about all components of earnings and deductions made.

Along with the pay slip, upon dismissal, the employee receives a pay slip in form T-61 (Decree of the State Statistics Committee dated January 5, 2004 No. 1). The document reflects:

1. Calculation of compensation for unused vacation days by the employee or, conversely, the amount of debt if the employee took the vacation in advance.
2. The calculation note also indicates the amount of the employee’s average daily earnings and the total amount that he will receive, taking into account the withholding of personal income tax.

The calculation note is not included in the list of mandatory documents issued upon dismissal, but employers often use just such a unified form to display information about unused vacation.

Average daily earnings to calculate compensation

Zcomp. = Start:12:29.3,

Where:

• Zcomp. – average daily wage;
• Beginning - accruals for the year.
• If the deadline is partially fulfilled:

Zcomp. = Beg.:(29.3*Mfull. + 29.3:Dcalend.*Dual.),

Where:

• Mfull. – number of full months;
• Dcalend. – the number of calendar days of the month partially worked;
• Two – the number of days of the exit period in a month worked partially, including weekends and holidays within this period.

Example

Billing period: from September 2021 to August 2021. Sinelnikov worked for a full 11 months. In March, the work time was (from 13 to 21 I was sick): 31 – 9 = 22 days. Accruals for labor: 626,053 rubles.

Average earnings will be: 626053: (29.3*11 + 29.3:31*22) = 1824.73.

What is it for?

By receiving a payslip upon dismissal, an employee can find out all the components of his salary and the total amount that the employer will pay him upon payment on the last working day.

By detailing all accruals and deductions, the employee has the opportunity to determine whether there are any discrepancies in the payments indicated in the form with those that are due to him in accordance with the employment contract and the norms of the Labor Code of the Russian Federation.

A payslip allows you to make the relationship between employer and employee regarding remuneration as transparent as possible. If an employee identifies shortcomings in payments, he or she can recover the missing amount from the employer, and the employer, in the event of unlawful claims regarding accruals made, can prove that he is right by presenting a payslip.

Calculation note upon dismissal (form T-61)

Form note-calculation upon dismissal according to form T-61

A settlement note in form T-61 is drawn up upon dismissal of an employee in order to make the final calculation of wages, as well as other payments.

Form T-61 is filled out on the basis of settlement and payment documents, statements that contain information on various charges to the employee (wages, bonuses, allowances, etc.).

The settlement note upon dismissal is a two-sided form. On the front side (filled out by the personnel officer) information about the organization, the employee and the employment contract in force between them is reflected. On the reverse side (filled out by the accountant) vacation pay is calculated.

Is it obligatory to issue it after the employee leaves?

Issuing a pay slip is not a right, but an obligation of the employer in accordance with Art. 136 Labor Code of the Russian Federation. Regardless of the type of organizational and legal form and form of ownership of the enterprise, management is obliged to provide staff with information about all payroll payments in writing.

For non-compliance with labor legislation, administrative liability is provided in accordance with Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

• Upon detection of violations, officials may receive a warning or a fine in the amount of 1,000 to 5,000 rubles.
• The fine for individual entrepreneurs (IP) is set at the same amount as for officials, and for organizations, violation of the law can result in a fine of 30,000 to 50,000 rubles.

In case of repeated violation, the fine increases (Part 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Violations of the norms of the Labor Code of the Russian Federation include cases when a pay slip is not issued to employees, as well as when it is issued late or contains incomplete information.

Filling rules

A unified form of the document is not established by law, therefore each employer can develop its own form of the form and establish the procedure for its issuance, taking into account the norms of the Labor Code of the Russian Federation. The issuance procedure is fixed in the local regulations of the organization, indicating the persons responsible for the issuance.

The legislation does not say in what form the document should be issued. This can be a standard A4 sheet or company letterhead. The sheet can be filled out either handwritten or printed. The pay slip must not contain typos or false information, otherwise the document will be declared invalid.

An accounting department employee is appointed responsible for the formation of the payslip, since he has access to information about payroll for each employee. Since the payslip is only an information document, it does not require the signature of the manager and the seal of the enterprise.

Upon dismissal, the pay slip must be issued to the employee on his last working day, when full payment is made and all documents are issued in accordance with the Labor Code of the Russian Federation.

You can hand over a payment document to an employee with or without a signature (what papers must the employee sign?). The first option is more reliable, since the employer can document the receipt by the employee of the sheet at any time. To implement it, choose one of the following methods:

• tear-off spine - upon receipt, the employee puts a personal signature on the tear-off part of the form, after which the spine remains with the employer;
• keeping a journal - upon receipt of a document, employees sign in the journal for issuing pay slips;
• an additional column in payment documents or a separate form where employees sign upon receipt of the document.

An employer may fulfill its obligation to inform staff, but not document this fact. This applies to the following cases:

• employees are informed about the issuance of pay slips, but they apply for the document themselves when necessary, for example, upon dismissal;
• information is provided by sending data by email;
• information is posted in the employee’s personal account on the corporate website (in case of dismissal, it may not be applied due to the employee’s access being blocked).

The sheet itself, with explanations of how accruals are calculated and how many deductions have been made, can be obtained in paper form from the accounting department of the enterprise, the cash desk, by e-mail or through a proxy (subject to the provision of a notarized power of attorney).

Calculation of compensation for unused vacation

Comp. = Zcomp.*Dcomp.,

Where:

• Comp. - compensation;
• Dcomp. – compensated vacation days.

We determine compensation for Sinelnikov as of September 17, 2018.
The employee being made redundant is given 28 calendar days of vacation. Reception date: 12/10/2015. The employee rested at the expense of the employer from May 10 to June 6, 2016, from July 3 to July 30, 2021. From December 4 to December 8, 2021 (5 days) he took time off. From 12/10/2015 to 12/09/2017 – 2 years;

from 12/10/2017 to 09/09/2018 – 9 months;

from 09/10/2018 to 09/17/2018 – 8 days, we discard them: this is less than 15.

The number of days off equal to 14 or less per year is not excluded from the working time (we have 5).

Sinelnikov earned:

2*28 + 9*2.33 = 76.97 vacation days, rounded to 77.

56 days spent.

Unused days left:

77 – 56 = 21.

We calculate compensation (we take the previously received average daily earnings):

21*1824,73 = 38319,33.

Let’s make a full calculation: sum up the salary, severance pay and compensation:

28765 + 57870,34 + 38319,33 = 124954,67.

What to do if a document with calculations was not issued?

If upon dismissal an employee discovers that there is no payslip among the mandatory list of documents to be issued, the following procedure should be followed:

1. Contact the company's accounting department to resolve the issue.
2. If the accounting department refuses to receive the document, then the next step is to contact the labor inspectorate. Upon receipt of a complaint from a dismissed employee, inspectors will conduct an unscheduled inspection of the organization and, if a violation is confirmed, will hold the employer accountable in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.
3. An employee can file a lawsuit against the employer. In the case of dismissal, a claim in court for violation of labor rights can be filed within a month from the date the employee receives a copy of the dismissal order or work record book (Article 392 of the Labor Code of the Russian Federation).

If the employee worked officially, then upon dismissal of his own free will or in another case, he needs to pick up a few more important certificates from the employer. In our articles you will find a detailed description of these documents, and also learn the rules for drawing up a letter of recommendation, a bypass sheet, what a copy of a work record book is and when it is needed.

How long before dismissal should you write a note?

The legislation does not regulate the period of time during which a settlement note must be drawn up. The norms of the acts only establish the obligation to pay all money due upon dismissal to the employee either on the final day of work, or, if the salary is transferred to the card, then on the next day.

The deadline for its formation is the final working day of the resigning employee. If the employee terminates the contract on his own initiative, then according to the general rules he submits an application two weeks before this date.

This is important to know: How many explanations are needed for dismissal?

Therefore, you can issue a dismissal order and draw up a settlement note from the moment you receive the dismissal application. However, you must also remember the employee’s right to withdraw the application before the end of the notice period. Therefore, the dismissal order and the note may have to be canceled.

What does the document look like?

Each employer develops the form independently. Usually this issue is dealt with by the accounting department together with the human resources department. The payslip consists of several sections:

1. Accrual period. The sheet indicates the time period for which the information is displayed and explains how the calculation occurs.
2. Total accrued. All components of wages are described in detail: salary, bonuses, benefits, overtime, calculation upon dismissal.
3. Total withheld. This section indicates the amount of personal income tax deductions and other deductions at the request of the employee himself, as well as on the basis of writs of execution.
4. Total paid. Previously paid amounts for the billing period indicated on the sheet are indicated.
5. To payoff. The total amount that the employee will receive is reflected.

The payslip also

1. name of the organization and information about the unit;
2. Full name of the employee and his personnel number;
3. the period for which the document reflects information on accruals and deductions;
4. amount of time worked;
5. the employee’s income since the beginning of the current year;
6. applied personal income tax deductions.

A payslip for each employee can be generated automatically in special payroll programs.

An employer does not have the right to refuse an employee to receive a pay slip upon dismissal. Informing about accrued wages and its components is his responsibility in accordance with the Labor Code of the Russian Federation. If violations of labor legislation are detected, the employee has the right to file a complaint with the labor inspectorate or file a lawsuit in court.