Liquidation of an enterprise - employee benefits: compensation, severance pay
Liquidation of the enterprise is a rather long and complicated process. But if you follow certain rules of the rules, it will not seem so terrible. What does the company liquidation mean? Payments to employees, verification of all documentation, checks, proper dismissal and other nuances will be discussed further.
In most cases, the liquidation of a company implies a certain procedure in which a legal entity ceases to operate. The result of the closure of the company becomes its deregistration, exclusion from the Unified Register, and the termination of any requirements to the organizer of the company and its employees.
Let us consider in more detail how to close the company.
What you need to know
The rules that govern the liquidation process are listed in the Labor Code of the Russian Federation. Based on them, the order of liquidation of the enterprise does not allow its subsequent reorganization, that is, the company is withdrawn from the market and cannot be subsequently transferred to other persons.
The main reasons for the closure of the organization include:
- unprofitability of labor activity;
- recognition in court of the fact of bankruptcy;
- failure to pay all necessary taxes;
- the organization’s activities are conducted in violation of the law;
- the activity is conducted without a license;
- no signs of organization for economic and other indicators;
- the fact of violation during company registration;
- reduction of the share capital to indicators that are lower than the statutory limits, that is, less than 10 thousand rubles;
- the end of the period of validity of the enterprise specified in the documents
- achievement of the goal.
The initiator of the reorganization can act as a constituent body, and judicial representatives.
The law provides for several reasons for closing an organization:
- Voluntary or compulsory liquidation.
The last base is always preferable. It implies the transfer of all rights and obligations to others. There are several types of reorganization:
There are options and forced reorganization.
Next, consider the legislation on the question of how to close the company.
The whole mechanism for creating and liquidating an enterprise is specified in the following documents:
- Federal Law "On LLC".
- Federal Law "On Joint Stock Companies".
- Federal Law "On State Registration".
If the question concerns bankruptcy, then it is settled in the Federal Law "On Insolvency ...". Any question affecting the dismissal of an employee is reflected in the Labor Code of the Russian Federation.
If all the nuances of the legislation are complied with, then the liquidation process itself is short-term in nature and the founders incur minimal financial costs.
The mandatory conditions for the liquidation of the organization include:
In cases where the company's debts cannot be repaid by the founders, voluntary liquidation is out of the question.
The question of the termination of the organization should be considered only at a meeting of founders. If the statute provides for a body that has the authority to close the enterprise, then the liquidation process can also be carried out by it.
Let us consider the plan of liquidation of the companyIt consists in the following:
- The decision to close the company.
- Preparation of documents.
- Dismissal upon liquidation of an enterprise implies an advance warning of staff and employment services about this fact.
- Formation of a protocol confirming the intention of the founders to liquidate the organization.
- Creating a liquidation commission.
- Preparation and transfer of the relevant notice to the tax authorities.
- Publication in the media announcement of the termination of the organization.
- Formation of the list of creditors of the enterprise.
- Formation of liquidation balance.
- Satisfaction of creditors.
- Drawing up the final liquidation balance.
- Closing all existing checking accounts.
- Cancel printing company.
- Removal of the organization from the account.
Founders need to remember that the periods of delivery of the necessary documentation will depend on upcoming events:
- The decision to liquidate has already been made. Submission of the relevant application to the tax authorities, the FSS and the FIU must be made within three days.
- The announcement of the liquidation is placed in the media. On the identification of creditors 60 days are given.
- Alert the employment service. This procedure should be carried out 2 months before the forthcoming liquidation (this fact is provided for in Article 180 of the Labor Code of the Russian Federation).
- Tax alert. For the formation of an interim balance sheet for the provision of a certificate is given three days.
- Results of the generated interim report. The fulfillment of all obligations to creditors begins in a month.
- After placing ads in the media. The application to the tax filed after 60 days.
If we talk about the issuance of documentation, then its provision is possible five days after approval of the final balance.
Special attention should be paid to the tax audit. A check may not be carried out if:
- the organization has already been tested prior to liquidation;
- the organization regularly submitted zero reports.
In the event of an audit, the organization should prepare the following documents:
- formed and certified notification form P15003;
- interim balance sheet;
- documentary evidence that there is a fact of publication on liquidation in the media;
- formed protocol with approved balance.
Often the check is carried out in those organizations that have debts to the budget, wages, or executive documents are present. A check of this kind can be conducted between the notice of the tax authorities and the preparation of an interim liquidation balance sheet. In any case, if the test is scheduled, you must wait for its results. In the absence of it, it is better for founders to reconcile with tax authorities and extra-budgetary funds.
As a result, the company must provide official documentation, which confirms the absence of financial debts.
Dismissal upon liquidation of an enterprise is considered one of the main and important issues. This issue is clearly spelled out in the Labor Code of the Russian Federation and fully protects the rights of all employees.
The procedures established by legislation for the liquidation of any organization are primarily aimed at protecting the rights of staff members. In the workbook must be written data on the appointment and dismissal due to the liquidation of the organization.
The dismissal of an employee due to liquidation does not relieve the employer of the obligation to follow the labor law, namely, the manager must issue all documents and settlement on the last working day.If the employee did not appear for the documents, the employer may send a notice by mail. This fact removes the responsibility of the manager for failure to issue personal documents to a specific employee.
Founders are required to notify:
- Bulletin of state registration. Placed announcement of the elimination through a special form on the website of the publication.
- Lenders. In addition to publication in the publication, it is necessary to inform all creditors in writing about the beginning of the liquidation of the enterprise, as well as about the terms and procedure for making claims and claims. This period cannot be less than 60 days. There is no specific form of such notice, but the founders must have a document confirming the awareness of creditors.
- Employees of the employment center and employees themselves. Notification for these categories must be received no later than 2 months before the commencement of the liquidation process. This information is given only in writing with a note that there should be a dismissal at the request of the employer in connection with the liquidation of the enterprise. For the employment service information is provided for each employee, indicating the position, profession, specialty, qualifications and terms of payment.In case of mass dismissal, the employment service must be notified three months before the start of liquidation.
Payments and compensation
Now consider the following question: in case of liquidation of an enterprise, what payments are due to employees upon dismissal.
The main calculations include all those payments that are due to the staff member, regardless of the reasons for dismissal. Such payments include salary, other funds that are paid for the performance of employee duties, as well as compensation (bonuses, sick leave, maternity, travel allowances, etc.).
Additionally, compensation is due for the liquidation of the company for unused vacations. There are also so-called additional calculations, implying compensation payments to those workers who are forced to leave because of the liquidation of the organization. These amounts are paid in addition to the principal. Additional payments include severance pay in case of liquidation of the enterprise - this is the average salary of the employee who is to be paid immediately after the dismissal.
If it is impossible to continue employment, the amount of payments doubles (over the next 60 days after the dismissal).Payment is made on the basis of severance pay.
If an employee after the liquidation in the first few weeks has been registered at the employment center, then the average earnings remain for him for another 30 days (the minimum earnings are up to 90 days).
All payments are made by the direct employer. To be able to keep the average earnings, the employee must write a statement and provide the necessary documents that confirm the fact of dismissal on the liquidation of the company. Payments to employees are made in full in order to avoid conflicts. Practice shows that in general, employees receive 2 salaries each.
There are other categories of employees for whom compensation in case of liquidation of an enterprise is calculated in a different way, respectively, and the calculation rules are established by others. These include:
- employees working seasonally - severance pay equals to a two-week salary;
- employees working in the Far North - the maximum payment is made in six times the amount, and a direct appeal to the employment center takes 30 days.
It is also worth remembering that the liquidation of an organization can occur in a fairly short time, therefore, the company’s financial obligations to the employees will be absent.
In practice, during the liquidation of an enterprise, employee benefits for sickness, maternity and other social services. payments are sometimes not made. That is a gross violation by the employer. Employees who have not received such payments (only in cases where they are required by law) have the right to apply for support to the labor inspectorate.
Dismissal of pregnant women and women with children
The dismissal of the maternity employee during the liquidation of the enterprise is carried out by the employer in accordance with paragraph 2 of Article 180 of the Labor Code of the Russian Federation. Here it is clearly stated that a woman who is on maternity leave should be notified of the upcoming liquidation process within 60 days. This alert does not have a fixed form, but must contain information on the causes and period of dismissal.
Verbally, such a notice is not made.
Transfer of documents to the archive
With the liquidation of the company - what payments are laid employees and how to notify employees, we found out.Now consider this question - how to transfer the affairs of the organization to the archive?
According to Part 10 of Article 23 of the Federal Law - 125, the following documents should be transferred to the State Archives:
- directly related to the Archive Fund of the Russian Federation;
- which have not expired storage period established by the law of the Russian Federation;
- subdivided by personnel.
Before submitting documents to the archive, they need to be prepared - decomposed into folders by periods. Documentation should be:
- Is described.
- Have a cover of the established form.
If there is debt
Above, we reviewed the main points concerning the liquidation of the company: payments to employees, methods of notification, deadlines. Now let us pay attention to the issue when the company is liquidated with debts.
In this case, on the basis of the identified debts, the liquidator must file a lawsuit with the court to declare the company bankrupt. Further, the debtor forms a list of creditors and submits them to the court. The result of the consideration of the case should be recognition of the organization as bankrupt, cancellation of debt obligations and liquidation of the company.