In this publication are considered: the bases for the employment contract termination at which pay the severance pay; sizes of the severance pay; the sum which is released from the taxation.
The severance pay is paid by the employer in favor of the worker in the presence of lawful osnoyovaniye. It is the obligatory kompensatsiyoonny payment provided by a labor zayokonodatelstvo of Ukraine.
The severance pay is connected with release of the nayemyony person under certain circumstances, perechen which it is accurately defined. It not yavlyaetsya compensation for the executed work therefore doesn’t enter into compensation fund. Usloyoviya on whom the employer pays to a rayobotnik the severance pay, and its sizes privedeny in Art. 44 the Labour Code of Ukraine referring to soyootvetstvuyushchy articles relatively an osvobozhdeyoniya of workers.
All sums which belong to the worker, koyotory dismiss, the employer should vyplatit in day of its dismissal (Art. 116 of KZPP of Ukrayoina). The specified requirement concerns also a vykhodyony grant. If this day the worker didn’t work, it is necessary to pay the sums ought to it no later than the next day after presentation of the requirement by it about calculation.
The size of the severance pay it is direct zavisit from monthly average earnings of the person, with the kotoyory stop labor relations.
According to Art. 129 the Labour Code of Ukraine isn’t allowed assignment from the severance pay of kompensatsiyoonny and other payments on which according to the legislation collectings don’t address.
On the severance pay prinuyoditelny collecting on the basis of ispolnitelyyony documents doesn’t extend, for example at payment alimentov, compensation of the caused harm, other collecting by a court decision or bodies, nazvanyony in Art. 3 of the Law of Ukraine "About ispolnitelyyony carrying out".
The severance pay isn’t included into compensation fund, it don’t take into consideration during the receiving and charge of contributions to Fund social a strakhovayoniya on a case of temporary loss trudosposobnosti and Fund of obligatory state social insurance on an unemployment case. Besides, on such payment don’t charge neither pension collecting, nor contributions to Fund socialnogo insurance upon accidents on a proizyovodstvo and occupational illnesses.