Legally, any agreement can be formalized, changed or terminated subject to the consent of both parties. There are several ways to officially terminate the document, so it is recommended that you first figure out how the termination of the contract takes place by agreement of the parties.

Benefits of Mutual Termination

It is legally permissible to terminate the contract by mutual agreement at any time. The situation is a certain transaction that allows you to reach an agreement on the termination of obligations and rights that arose earlier during the execution of the agreement. There are also no specific restrictions associated with the base. Termination procedures are often pre-defined in the contract. Termination of the document by consent reduces the risks of litigation. When making such a decision, participants must draw up a paper confirming this fact.

Termination of the agreement

Among the advantages of termination by consent are:

• The issue is resolved quickly. It is not required to involve third parties.
• You can discuss and accept the terms of termination, which will be beneficial to all participants.
• Any party can initiate termination of the agreement.
• There are many reasons for doing this.

Before terminating a contract, individuals need to examine the implications of such a process. This will allow you to make the right decision and avoid mistakes.

Grounds and reasons

There are many reasons for terminating an agreement. They often don't matter much. The exceptions are cases involving major changes in the circumstances that previously developed during the execution of the contract. In these situations, certain rules apply. A significant change in circumstances is a special ground, which is provided for by the Civil Code of the Russian Federation.

Important! Article 451 of the Civil Code allows the adoption of an option to exclude this ground from consideration, subject to the consent of the parties to this.

Drafting a termination agreement

A significant change is that that could lead to the impossibility of concluding an agreement or registration on radically different conditions, if its participants had foreseen such a condition in advance. In this case, in practice, they usually revise the contract and change it in accordance with the changed conditions. But the parties can also dissolve the paper. Completion of the document or its change is possible with the consent of the parties. Otherwise, you will have to go to court to resolve the issue.

Among the reasons why the agreement can be terminated, there are:

• Loss of interest in the deal. The reluctance of the participants to continue their obligations and rights under the contract.
• The contract has reached its goal before the established period of its validity.
• It is impossible to fulfill obligations, the other party waives its own rights under the transaction.
• It is impossible to accept the fulfillment of obligations. The second participant is ready to enter the position.
• One participant violated the terms of the agreement, and the other party is ready to accept this and complete the document.

Normative legal regulation (Art.450 of the Civil Code of the Russian Federation)

When one of the parties fails to fulfill its obligations under the contract, litigation is usually initiated. This is due to the need to pay compensation to another participant, even if this is not spelled out in the document. The termination procedure is regulated by the Civil Code. Section 450 details the grounds for termination or modification of the paper. In accordance with the Civil Code, the document is considered terminated from the moment of the conclusion of an agreement on this.

Procedure and rules for concluding an agreement on termination

First, the participants verbally discuss the conditions under which the termination procedure will be carried out. Then you need to document everything on paper in the same form as the concluded transaction. When drawing up a document, it is necessary to understand that the termination actually occurs. You cannot draw up a document to terminate the agreement in the future.

Example of a proposal to terminate an employment contract

Sending an offer to the other party

Any participant in the transaction can become the initiator. To do this, you need to send a typical notification to the second party. The following data is prescribed in it:

• information about contractors;
• data about the contract, including the number and date of drawing up;
• for what purpose the notification was sent;
• reasons for the need for termination;
• signature.

There is no specific deadline for the notification. It is only important to adhere to a reasonable time frame. Then it is required to resolve controversial issues that may arise. When all the nuances are settled, you can begin the process of completing the contract.

Design and sample

1. The persons involved in this process are listed.
2. Information about the contract is indicated: number, name and date of conclusion.
3. The date of termination is indicated.
4. It describes the extent to which the terms of the agreement have been implemented.
5. The required number of copies of paper and the details of the participants are indicated.

Then the signatures of the persons and the seal are put. When the termination is formalized, it will legally be considered that all conditions and obligations have been met.

Sample agreement

Placing information in the UIS

When the deal has been concluded and all the nuances have been settled, one of the parties, determined in advance, must send information about the accomplished fact to the Unified Information System. This does not apply to cases where the data contains state secrets.

Important! You should not delay with this process. According to the law, it is necessary to send a notification with data to the EIS within 24 hours after the formalized date of the conclusion of the document on the termination of relations. Then a week is given to post a report that the contract has been fully executed.

The right to compensation for losses upon termination of the contract by agreement of the parties

The Civil Code allows one of the partners to demand compensation for losses incurred upon termination of the contract. This right can be exercised in the event of a material breach of the contract by the second participant, even if the transaction is supposed to be completed by mutual agreement. To recover losses, you must rely on the following factors:

• the significant nature of the violations that occurred;
• the presence of the counterparty's fault;
• the recorded fact of incurred losses;
• the presence of a cause and effect connection between the violation and the losses incurred.

Reaching an agreement

If everything happens by mutual agreement, it is necessary to immediately stipulate such nuances. This will avoid litigation or complication in the future.

Legal consequences of termination of the contract by agreement of the parties

Such decisions may entail legal consequences, therefore, before the formal termination, you should carefully study this issue. If the document is not concluded in writing, this will entail negative moments for all participants. The lack of a peaceful settlement of disputes will result in legal proceedings. Then you will have to conclude everything in higher authorities.

It is important to do everything correctly, observing the deadlines for sending information to the EIS. This will avoid negative consequences and litigation. If all the requirements are fulfilled, such a procedure will have a positive outcome for all parties to the contract.

Example No. 1

Termination agreement

______________________________________

(indicate the name of the contract, date of conclusion, number)

moscow city "___" _________ 20__ g.

Hereinafter referred to as the "Customer" ¹, represented by __________________________, the current basis

(position, full name - in full)

(a document is indicated authorizing the person to conclude this Agreement, for example: charter, power of attorney dated __________ No. ____) on the one hand, and ____________________________________________________________,

(the full organizational and legal form of the legal entity and the name of the legal entity corresponding to its charter are indicated)

hereinafter referred to as the "Contractor", represented by __________________________________,

(position, full name - in full)

acting on the basis ____________________________________________________,

(a document is indicated authorizing the person to conclude this Agreement, for example: charter / power of attorney from "__" _______ No. ___, etc.)

on the other hand, hereinafter referred to as the "Parties", have entered into this Agreement on termination of the contract _________________ dated ______ No. ______ (hereinafter -

Agreement) as follows:

The parties agreed:

1. Terminate the Agreement __________ dated ___ No. ______ (hereinafter referred to as the Agreement) since _____2 20__ g.
   1. 1. 1. (the name of the contract is indicated)
2. The property was transferred to the Customer in accordance with the acceptance certificate dated ________ 20__ *
3. The Parties, in accordance with clause ___ of the Agreement, verified payments as of _________. 20__ The Parties have no claims for payment to each other. *
4. Mutual obligations of the Parties under the Agreement are considered terminated from the date of signing this Agreement. The Parties do not have any claims under the Agreement or in connection with the termination of the Agreement.
5. This Agreement comes into force from the date of its signing by the Parties and is an integral part of the Agreement.
6. This Agreement is made in two copies with equal legal force, one for each of the Parties.

Customer:

______________________

(signature) (full name)

Executor:

______________________

(signature) (full name)

Example No. 2

AGREEMENT

omsk "_____" ________ 20__

TERMINATION OF THE EMPLOYMENT CONTRACT

State educational institution of higher professional education "Omsk State Pedagogical University", hereinafter referred to as Employer , represented by the rector Churkin Konstantin Alexandrovichacting on the basis of the Charter,

and citizen ________________________________________________________________

(Full Name.)

(name of position, structural unit)

_____________________________________________________________________________

at the main place of work / external part-time / internal part-time

(cross out unnecessary )

hereinafter referred to as Worker, have entered into this Agreement as follows:

1. Terminate the employment contract dated "_____" __________ ________ g. No. ________,

prisoner between An employee and Employer,

(to dismiss) according to clause 1 of part 1 of article 77 of the Labor Code of the Russian Federation "_______" _____________ 20 ___.

(date of dismissal )

1. Consider the obligations of the parties under the employment contract specified in clause 1 of this

Agreements implemented in full.

Additional conditions:

____________________________________________________________________________________________________________________________________________________

__________________________________________________________________________

__________________________________________________________________________

Employer : Worker :

Rector ________________________ Employee _________________

(K.A. Churkin) (_______________)

"____" ______________ 20 ___ "____" ______________ 20 ___

"Agreed»

Head of structural unit:

__________________________ (______________)

"____" _____________ 20___

Example No. 3

Termination agreement

communication service agreement

No. __________ dated ___________________

_______________ "__" __________ 20__

Foratek Communication CJSC, hereinafter referred to as the "Contractor", represented by _______________________________________________________________________, acting on the basis of _________________________________________________________, on the one hand,

and ____________________________________________, hereinafter referred to as the "Customer", represented by _________________________________________________________________, acting on the basis of ________________________________________________________, on the other hand, collectively referred to as the "Parties", have entered into this agreement as follows:

1. The parties have agreed to terminate the agreement on the provision of communication services No. _______ dated ___________________ (hereinafter referred to as the Agreement) from __________________. The last day for the provision of communication services under the Agreement is _________________.

2. Before _____________________, the Parties shall draw up and sign the Act of reconciliation of mutual settlements under the Agreement.

3. Until _____________________. The Customer undertakes to fulfill monetary obligations under the Agreement in the amount established by the Act of Reconciliation of Mutual Payments, by transferring funds to the settlement account of the Contractor.

4. This agreement comes into force from the date of signing, drawn up in two copies of equal legal force, one for each of the Parties.

Any contract can be terminated subject to certain conditions. The reason may be violations committed by the counterparty, circumstances that have changed significantly since the transaction was concluded, or simply a loss of interest in its subject matter.

When only one party insists on this, and termination of the obligation at its sole discretion is impossible under the law or under the terms of the transaction, then you will have to go to court. If both participants agree to end their relationship peacefully, then an agreement is concluded to terminate the existing contract.

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Sample agreement on termination of the contract

AGREEMENT

termination of the contract

(indicate the number, date of conclusion and name of the contract)

place of imprisonment date of imprisonment

If Party-1 is a legal entity:

name, INN, PSRN

in the presence of)

If Party-1 is an individual:

_______________________________________, “___” ____________ year of birth,

__________________________________________________________________________

If Party-2 is a legal entity:

_________________________________________________________________________

name, INN, PSRN

represented by ______________________________, acting on the basis of __________

position, full name of the authorized person

Of the Charter dated "__" ______, (power of attorney No. _________ dated _________- in the presence of)

If Party-2 is an individual:

_______________________________________, “___” _____________ year of birth,

__________________________________________________________________________

(passport or other document, when issued by whom)

place of registration: ____________________________________________________,

The "Parties" have entered into this Agreement as follows:

1. The agreement dated "___" ____________, No. __________ is terminated from the date of signing this Agreement (if another moment is determined, indicate the date or otherwise describe the moment of termination).
2. Obligations under the Agreement terminate from the moment of its termination (or indicate another moment determined by the parties to the transaction).
3. The parties have the right to demand the return of the fulfilled under the obligation:

- list the specific parameters of the return in accordance with the agreements reached. If there is no right to demand the return of the performed one, this clause is not included.

1. Payment for the delivered goods (work performed, rent, etc.) is made by _____________ (indicate the obliged person) in the amount of __________ to __________ (indicate the term).
2. In the absence of any obligations, clauses 3, 4 are not indicated, and instead a clause is introduced - "The parties have no mutual claims."

6. The previously transferred property is returned by the Parties under the act of acceptance and transfer (Appendix 1 to this Agreement) (the item is included when transferring property).

1. This Agreement is drawn up in two copies of equal legal force, one for each Party (if the agreement was concluded by a notary or is subject to registration, the corresponding number of copies is added, and it is also indicated: one copy for transfer to a notary (its name and address), one - to the registering authority (also indicate its name).
2. Addresses, details and signatures of the parties:

____________________ ____________________

__________/__________ _________/__________

Surname, initials, signature Surname, initials, signature

Print (if available) Print (if available)

How to make an agreement

In order to draw up it, you need to stipulate the conditions and consequences of this step.

So, as a general rule, the contract is considered terminated from the moment when the agreement on this is signed. However, it can be envisaged that its effect is terminated:

• from an earlier or, conversely, a later date,
• after the fulfillment of certain conditions (for example, the fulfillment of part of the obligations, payment for services already rendered, return of property),
• from the moment of state registration of the agreement.

In addition, the parties must determine the consequences of the termination of the transaction. These include:

• return of property (for example, if it was rented),
• the term and procedure for payment of already fulfilled obligations, if the calculation will be made after the termination of the contract,
• return of the executed transaction, if necessary,
• the term for the removal of encumbrances on property, if any,
• other lingering mutual obligations that will not be fulfilled until the termination of the transaction (if any).

Step-by-step instruction

The agreement must specify:

1. Date and place of compilation;
2. Parties - full name, location (address), surnames, names, patronymics of representatives, and details of documents confirming their powers (for example, the organization's charter or power of attorney). Usually, in this case, the counterparties are named the same as in the main agreement (buyer and seller, lessee and lessor, customer and performer, etc.). You can also call them "Side 1", "Side 2";
3. Requisites (date, number, title) of the contract;
4. Termination date or conditionby which it is determined;
5. If any, a description of the mutual obligations of the parties to the transaction or the duties of one of them, which must be performed after termination, and the consequences of their failure to fulfill them;
6. Addresses, requisites, signatures and, if available, stamp impressions.

The agreement may indicate the reasons for the termination of the agreement, but not necessarily.

The document is drawn up in a number of copies equal to the number of parties, plus, if registration or notarization is necessary, copies for the indicated authorities are added.

In the event of the transfer of property upon termination of the contract, the corresponding act of this is attached to the agreement.

Document requirements

The law does not impose any special requirements on him. The most basic thing is that the agreement must be drawn up in the same form as the contract itself (say, written, notarized) and registered if the original transaction was subject to state registration - for example, by the Office of Rosreestr.

Basically, the termination agreement is the part of the agreement that changes the term of its validity.

Features of the termination procedure

After one of the parties makes a decision to terminate the relationship with the counterparty, you should contact the other party with such a proposal.

How to do it? First you need to check whether the contract provides for the procedure for its termination:

• if yes, then proceed strictly according to this order,
• if not, then contact the counterparty orally or with a written proposal, setting in it a deadline for a response.

The direction of the letter is preferable in the case when the termination is made in connection with the failure of another participant in the transaction to fulfill its obligations or for other negative reasons.

It is necessary to have confirmation of the direction of the proposal (register of registered mail, a mark of delivery on the second copy, etc.). If the other party refuses voluntary termination, this letter will need to be attached to the statement of claim, as evidence of compliance with the pre-trial procedure for resolving the dispute.

If an understanding is reached, an agreement should be drawn up, indicating all the necessary conditions, and also signed by the authorized representatives of the parties. It is also advisable to draw up a reconciliation report confirming the presence or absence of mutual claims to each other.

Your copy must be kept within the established archival periods, but not less than the general limitation period of 3 years.

1. How dismissal by agreement of the parties differs from dismissal on other grounds.

2. How to formalize the termination of an employment contract with an employee by agreement.

3. In what order are taxes and contributions calculated from compensation paid upon dismissal by agreement.

An employment contract with an employee can be terminated both at the initiative of the employee himself, and at the initiative of the employer, as well as due to circumstances beyond the control of the parties. In addition to these grounds, the Labor Code of the Russian Federation also provides for dismissal by "mutual consent", that is, by agreement of the parties. However, the situation when both the employee and the employer are simultaneously interested in terminating the employment relationship is extremely rare in practice. As a rule, the initiator is still some one party, and most often the employer. Then why do employers prefer, instead of dismissal, for example, to reduce the number or staff, to "negotiate" with employees? You will find the answer to this question in this article. In addition, we will find out what are the features of the design and implementation of the dismissal procedure by agreement of the parties, how it can be beneficial to the employer and employee.

Dismissal by agreement of the parties in the Labor Code of the Russian Federation is devoted to article 78. And literally the content of this entire article is as follows:

The employment contract can be terminated at any time by agreement of the parties to the employment contract.

The Labor Code does not contain any more clarifications regarding the procedure for carrying out and processing the dismissal of an employee by agreement of the parties. Therefore, when terminating labor relations with an employee on this basis, one should be guided by established practice, primarily judicial, as well as explanations given by individual departments, such as the Ministry of Labor of Russia.

Features of dismissal by agreement of the parties

To begin with, let's define how dismissal by agreement of the parties is fundamentally different from dismissal on other grounds. These features just explain why employers and employees in certain situations prefer to disperse by drawing up an agreement.

• Simplicity of design.

All that is required to carry out a dismissal by agreement is the will of the employee and the employer, documented. At the same time, the whole procedure can take only one day - if the day of drawing up the agreement is the day of dismissal. Neither the employer nor the employee is required to notify each other in advance of their intention to terminate the employment contract. In addition, the employer does not need to notify the employment service and the trade union. Thus, it is obvious that it is much easier for an employer to "part" with an employee by agreement than, for example, by.

• Ability to agree on the terms of dismissal.

Within the meaning of the very wording “dismissal by agreement of the parties,” termination of an employment contract in this case is possible if the employee and the employer have agreed to the conditions put forward by each other, that is, have reached an agreement. In this case, the conditions can be very different. For example, the agreement can provide for the payment of monetary compensation to the employee (severance pay) and its amount, as well as the period of work, the procedure for transferring cases, etc. It should be noted that the payment of severance pay upon dismissal by agreement is not a prerequisite, and its minimum and maximum amount is not legally established. Also, the term of work - it may not be at all (dismissal on the day of signing the agreement), or, on the contrary, it can be quite long (more than two weeks). It is obvious how these conditions of dismissal by agreement affect the interests of the employee and the employer: for the employee, the advantage is the opportunity to receive monetary compensation, and for the employer, the opportunity to set the required period for working off and transferring cases to a new employee.

• Modification and cancellation only by mutual agreement.

After the agreement establishing a specific date and conditions for dismissal is signed by the employee and the employer, it is possible to amend or withdraw from it only by mutual agreement. That is, an employee with whom an agreement on termination of an employment contract has been signed cannot unilaterally “change his mind” to quit or put forward new conditions for dismissal (Letter of the Ministry of Labor dated 10.04.2014 No. 14-2 / \u200b\u200bOOG-1347). This is one of the main advantages of dismissal by agreement of the parties for the employer in comparison, for example, with the dismissal of an employee of his own free will, in which the employee has the right to withdraw his letter of dismissal.

! Note: In the event that an employee sends a written notice of his desire to terminate or change a previously signed dismissal agreement, the employer should also respond in writing, arguing his position (to meet the employee halfway or leave the agreement unchanged).

• The absence of "exceptional" categories of workers who are not subject to dismissal by agreement.

The Labor Code of the Russian Federation does not provide for any restrictions on employees who can be dismissed by agreement of the parties. Therefore, the finding of an employee on vacation or sick leave cannot be considered an obstacle to terminating an employment contract with him on this basis, in contrast, for example, to dismissal at the initiative of the employer (part 6 of article 81 of the Labor Code). By agreement, employees who have entered into both a fixed-term employment contract and an unlimited one, as well as employees during the probationary period, can be dismissed.

Also, from a formal point of view, the legislation does not prohibit the dismissal of a pregnant employee by agreement of the parties: such a prohibition is valid only upon dismissal at the initiative of the employer (part 1 of article 261 of the Labor Code). However, when terminating a contract with a pregnant woman, the employer should be especially careful: firstly, the consent to terminate the contract must really come from the employee herself, and secondly, if the employee did not know about her pregnancy at the time of signing the dismissal agreement, but found out later and expressed a desire to annul the agreement, the court may recognize her claim as legal (Determination of the Supreme Court of the Russian Federation dated 05.09.2014 No. 37-KG14-4).

• No special justification is required for dismissal.

Unlike, for example, dismissal for disciplinary violations, in which the employer must have sufficient evidence of the fact that they were committed by the employee, dismissal by agreement is based solely on the will of the parties and does not require any evidence or confirmation (the main evidence is the agreement itself, signed by the parties) ... Thus, if the employee is "guilty", then dismissal by agreement can be beneficial to both parties: the employee will avoid an unpleasant entry in the work book, and the employer will not have to additionally confirm the legality of the dismissal.

These are the main distinguishing features of dismissal by agreement of the parties, which explain its attractiveness for both parties to the employment relationship. Employers especially “love” dismissal on this basis: this is the fastest and surest way to part with unwanted employees, which virtually eliminates the possibility for employees to challenge its legality and recover from work - after all, they personally agreed to terminate the employment contract. Of course, we are talking about the employee's voluntary consent to dismissal, and not about situations where such consent was obtained under pressure or fraudulently (which, however, the employee has to prove in court).

The procedure for registration of dismissal by agreement of the parties

1. Execution of an agreement on termination of an employment contract.

Such an agreement between the employee and the employer is the basis for dismissal, therefore, it must be documented without fail. However, the form of the dismissal agreement is not regulated, that is, the parties have the right to draw up it in any form. The main thing is that this document should contain:

• grounds for dismissal (agreement of the parties);
• the date of dismissal (last working day);
• written expression of the will of the parties to terminate the employment contract (signature).

An agreement on termination of an employment contract can be drawn up:

• in the form of an employee's statement with a written resolution of the employer. This option is the simplest, but it is suitable in cases where only the date of dismissal is agreed (which is indicated in the application);
• in the form of a separate document - an agreement on termination of an employment contract. Such an agreement is drawn up in duplicate, one for the employee and one for the employer. In addition to the mandatory components, it may contain additional conditions agreed by the parties: the amount of monetary compensation (severance pay), the procedure for transferring cases, granting leave with subsequent dismissal, etc.

1. Issuance of a dismissal order

An order for dismissal of an employee by agreement of the parties, as well as for dismissal on other grounds, is drawn up according to the unified form T-8 or T-8a (approved by Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. 1) or according to. At the same time, the order prescribes:

• in the line "Grounds for termination (termination) of the employment contract (dismissal)" - "Agreement of the parties, clause 1, part 1 of Art. 77 of the Labor Code of the Russian Federation ";
• in the line "Basis (document, number and date)" - "Agreement on termination of the employment contract No. ... from ...".

1. Filling out the work book

When an employee is dismissed by agreement of the parties, the following entry is made in his work book: "The employment contract was terminated by agreement of the parties, paragraph 1 of part one of article 77 of the Labor Code of the Russian Federation"

The resignation record is certified by the employee responsible for keeping work books, with the seal of the employer, as well as the signature of the dismissed employee (clause 35 of the Decree of the Government of the Russian Federation of 04.16.2003 No. 225 "On work books"). The work record book is issued to the employee on the day of dismissal (part 4 of article 84.1 of the Labor Code of the Russian Federation), and the fact of its receipt is confirmed by the employee's signature in the personal card and the work record book and their inserts.

Dismissal payments by agreement of the parties

On the day of the employee's dismissal, that is, on the last working day, the employer must pay him completely (Articles 84.1, 140 of the Labor Code of the Russian Federation). The following amounts are subject to payment:

• remuneration for hours worked (up to and including the day of dismissal);
• compensation for unused vacation;
• severance pay (if its payment is provided by agreement of the parties).

! Note: The final settlement with the employee must be made on the day of termination of the employment contract. The employer is not entitled to establish a later payment period (after the dismissal), even if the employee himself does not object and such a period is provided for by the agreement on termination of the employment contract (Article 140 of the Labor Code of the Russian Federation).

The calculation and payment of wages for days worked and compensation for unused vacation (withholding for vacation used in advance) upon dismissal by agreement of the parties are no different from similar payments upon dismissal on other grounds. Therefore, let us dwell in more detail on the "specific" payment - monetary compensation in the form of severance pay.

As already mentioned, the amount of severance pay does not have any statutory restrictions and is determined only by agreement of the parties. In practice, most often the amount of the severance pay is set for the employee:

• as a fixed amount;
• based on the official salary (for example, double the amount of the official salary established by the employment contract);
• based on the average earnings for a certain period after the dismissal (for example, in the amount of the average earnings for two months after the dismissal).

! Note: If the size of the severance pay is set on the basis of average earnings, its amount is determined in accordance with the Decree of the Government of the Russian Federation of 12.24.2007 No. 922 "On the specifics of the procedure for calculating the average wage. At the same time, the procedure for calculating the average daily earnings for the payment of severance pay differs from that used for calculating vacation pay and compensations for unused vacation. The average daily earnings for the payment of severance pay is calculated by dividing the amount of payments included in the calculation for the last 12 calendar months preceding the day of dismissal by the number actually spent for this period of days (paragraph 5, clause 9 of Resolution No. 922). Thus, the amount of the severance pay depends on the number of working days in the period for which it is paid.

Taxes and contributions from severance pay by agreement of the parties

• Personal income tax from severance pay paid upon dismissal by agreement of the parties

In accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, not subject to personal income tax the following payments related to the dismissal of employees:

• severance pay,
• average monthly earnings for the period of employment,
• compensation to the head, deputy heads and chief accountant of the organization,

provided that the amount of such payments does not generally exceed three times the average monthly earnings (six times - for employees of organizations located in the Far North and equivalent areas). Amounts exceeding threefold (sixfold) average monthly earnings are subject to personal income tax in accordance with the general procedure (Letter of the Ministry of Finance of Russia dated 03.08.2015 No. 03-04-06 / 44623).

! Note: According to the explanations of the Ministry of Finance of the Russian Federation, in order to apply paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, the following must be taken into account:

• If the severance pay due to the employee upon dismissal by agreement of the parties is paid to him in parts, then in order to determine the amount of the benefit not subject to personal income tax, it is necessary sum up all benefits payments, even if they are produced in different tax periods (Letter of the Ministry of Finance of Russia dated 21.08.2015 No. 03-04-05 / 48347).

• To determine threefold (sixfold) the size of the average monthly earnings should be guided by Art. 139 of the Labor Code of the Russian Federation and the procedure for calculating the average wage (average earnings) established by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the specifics of the procedure for calculating average wages" (Letter of the Ministry of Finance of Russia dated June 30, 2014 No. 03-04-06 / 31391) ... Average daily earnings are calculated in the following order:

* Calculation period is equal to 12 previous calendar months

• Contributions from severance pay paid upon termination of employment by agreement of the parties

By analogy with personal income tax, insurance contributions to the Pension Fund of the Russian Federation, FFOMS and FSS not accrued for the amount of payments in the form of severance pay and average monthly earnings for the period of employment, not exceeding in general three times the average monthly earnings (six times - for employees of organizations located in the regions of the Far North and equivalent areas) (subparagraph "d" paragraph 2 of part 1 of article 9 of Law No. 212-FZ, subparagraph 2 of paragraph 1 of article 20.2 of Law No. 125-FZ). A part of the severance pay paid upon dismissal by agreement of the parties, exceeding three (six) times the average monthly salary, is subject to insurance premiums in accordance with the general procedure (Letter of the Ministry of Labor of Russia dated 09.24.2014 No. 17-3 / B-449).

• Tax accounting of compensation upon dismissal by agreement of the parties

Employers using both the STS and STS, have the right to take into account in expenses for the remuneration of the amount of severance pay to employees dismissed by agreement of the parties (subparagraph 6 of paragraph 1, paragraph 2 of article 346.16; paragraph 9 of article 255 of the Tax Code of the Russian Federation). The main condition: the payment of such an allowance must be provided for by an employment or collective agreement, an additional agreement to the employment contract or an agreement on termination of the employment contract. Severance pay is recognized for tax purposes in its full amount without any restrictions.

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Normative base

1. Labor Code of the Russian Federation
2. Tax Code of the Russian Federation
3. Federal Law of 24.07.2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund"
4. Federal Law of 24.07.1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases"
5. Decree of the Government of the Russian Federation of 04.16.2003 No. 225 "On work books"
6. Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the specifics of the procedure for calculating average wages"
7. Resolution of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration"
8. Determination of the Supreme Court of the Russian Federation dated 05.09.2014 No. 37-KG14-4
9. Letters from the Ministry of Labor

• dated 10.04.2014 No. 14-2 / \u200b\u200bOOG-1347
• dated 24.09.2014 No. 17-3 / B-449

Termination of the contract by agreement of the parties (part 8 of article 95 of the Federal Law No. 44)

Part 8 of Art. 95 of the Federal Law of 05.04.2013 "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter - Federal Law No. 44) established that termination of the contract is allowed by agreement of the parties, by a court decision, in the event of a unilateral refusal by a party to the contract to execute the contract in accordance with civil law.

Article 95 of the Federal Law No. 44 describes in detail only the procedure for terminating a contract unilaterally. As for the termination of the contract by agreement of the parties, the law simply enshrines such a possibility.

Consider the possibility of terminating the contract by agreement of the parties.

According to Part 14 of Art. 34 FL No. 44, the contract may contain a condition on the possibility of unilateral refusal to perform the contract in accordance with the provisions of parts 8-26 of Art. 95 ФЗ № 44. Also in Art. 95 ФЗ № 44 states that the contract can be terminated unilaterally only if the contract provided for such an opportunity. With regard to termination of the contract by agreement of the parties, then Federal Law No. 44 does not establish the requirement to reflect such a possibility in the contract.

According to Part 1 of Art. 450 of the Civil Code of the Russian Federation, amendment and termination of an agreement are possible by agreement of the parties, unless otherwise provided by this code, other laws or contract.

Thus, even if the contract does not provide for the possibility of terminating the contract by agreement of the parties, such a right exists by default, by virtue of the law.

Also, article 451 of the Civil Code of the Russian Federation determines the possibility of changing and terminating the contract in connection with a significant change in circumstances. In paragraph 1 of Art. 451 of the Civil Code of the Russian Federation established that a change in circumstances is recognized as significant when they have changed so much that, if the parties could reasonably foresee this, the contract would not have been concluded by them at all or would have been concluded on significantly different conditions.

In practice, there are several situations where the parties by agreement can terminate the contract. So, mutual termination of the contract is possible, firstly, if the supplier cannot fulfill his obligations under the contract for reasons beyond his control (for example, the contract has expired, and the customer has not chosen all the goods, respectively, the supplier has not delivered all the goods). Secondly, when there was no longer the need to supply the goods from the customer. Thirdly, when the contract cannot be executed due to force majeure circumstances. These are force majeure circumstances (or otherwise - force majeure circumstances), namely: earthquakes, floods, snow drifts, riots, civil wars, strikes, etc. That is, everything that disrupts the normal operation of transport, equipment, communications etc. and is characterized primarily by its extraordinary (unusual), falling out of the normal course of development, and, as a rule, is unforeseen in advance, thereby preventing the timely delivery of goods.

Note that, according to article 452 of the Civil Code of the Russian Federation, an agreement on amending or terminating an agreement is made in the same form as the agreement. Thus, the termination agreement must be drawn up in writing and signed by the parties.

In Art. 453 of the Civil Code of the Russian Federation defines the consequences of termination of the contract: upon termination of the contract, the obligations of the parties terminate, unless otherwise provided by law, the contract or follows from the essence of the obligation. In the event of termination of the contract, the obligations are considered terminated from the moment the parties conclude an agreement on termination of the contract, unless otherwise follows from the agreement.

The parties do not have the right to demand the return of what they have performed under the obligation prior to the termination of the contract, unless otherwise provided by law or by agreement of the parties.

Note that in the event of termination of the contract by agreement of the parties, the customer does not send to the body authorized to exercise control in the field of procurement (Federal Antimonopoly Service), information and information about the supplier (contractor, performer), subject to inclusion in the register of unscrupulous suppliers.

Please note that in accordance with Art. 103 Federal Law No. 44 maintains an all-Russian register of contracts.

The procedure for maintaining the register of contracts is regulated by the Resolution of the Government of the Russian Federation of November 28, 2013 No. 1084 "On the procedure for maintaining the register of contracts concluded by customers and the register of contracts containing information constituting state secrets" (hereinafter - Resolution No. 1084).

According to the Decree of the Government of the Russian Federation No. 1084, the register of contracts includes:

Information about the concluded contracts;

Information about the change in the contract;

Information about the execution (termination) of the contract;

Information about termination of the contract.

Thus, in a unified information system (prior to its commissioning - on the official website www.zakupki.gov.ru), the customer must, within three working days from the date of signing the agreement to terminate the contract, include information in the register of contracts.

For violation of the requirements for maintaining a register of contracts, the Code of Administrative Offenses of the Russian Federation provides for liability in the form of a fine.

The customer should remember about the reporting established by Art. 94 ФЗ № 44. Thus, according to Part 9 of Art. 94 of the Federal Law No. 44, the results of a separate stage in the execution of the contract (with the exception of the contract concluded in accordance with clause 4 or clause 5 of part 1 of article 93 of the said law), as well as information about the delivered goods (work performed, service rendered) are reflected by the customer in a report containing information:

1) on the execution of the contract (the results of a separate stage of the execution of the contract: the delivery of goods, the work performed or the service provided, including their compliance with the schedule), on the observance of the intermediate and final deadlines for the execution of the contract;

2) on improper performance of the contract (indicating the violations committed) / on non-performance of the contract and on the sanctions that were applied in connection with the violation of the terms of the contract or its non-performance;

3) on the change or termination of the contract in the course of its execution.

Regulations on the preparation and placement in a unified information system (before putting it into operation - on the official website www.zakupki.gov.ru) in the field of procurement of a report on the execution of a state (municipal) contract and (or) on the results of a separate stage of its execution (hereinafter - Regulations) approved by the Decree of the Government of the Russian Federation of November 28, 2013 No. 1093 "On the procedure for preparing and placing in a unified information system in the field of procurement a report on the execution of a state (municipal) contract and (or) on the results of a separate stage of its execution".

According to part 3 of the said Regulation the report is posted by the customer within 7 working days from the date of termination of the contract, that is, from the day determined by the agreement of the parties on termination of the contract, the date of entry into force of the court decision to terminate the contract or the date of entry into force of the decision of the supplier, contractor or executor or customer on unilateral refusal to perform the contract.

Here is an approximate form of an agreement to terminate the contract.

AGREEMENT

ABOUT TERMINATION OF CONTRACT No. ___ dated "___" _______ 20__

_______________ "__" __________ 20 __

(Full name of the state (municipal) customer ) represented by ( ), hereinafter referred to as the "Customer", on the one hand and ( complete name of company ) represented by ( position of the head, full name ), acting on the basis ( indicate a document certifying authority ), hereinafter referred to as the "Supplier" ("Contractor" or "Contractor"), collectively referred to as the "Parties", have entered into this agreement as follows:

1. On the basis of Part 8 of Art. 95Federal Law of 05.04.2013 "On the contract system in the procurement of goods, works, services to meet state and municipal needs" (hereinafter - Federal Law No. 44)and part 1 of Art. 450 of the Civil Code of the Russian Federation withthoronscame to an agreement on termination of contract No. ___ dated "___" _____ 20 __ for (subject of contract ) , prisoner according to the results ( you need to enter e ) (Protocol (enter the desired ) № ( value ) from (day month Year )).

2. Mutual settlements between the Parties ontocontract number ___from "__" ____ 20 __ produced in full.Hand at the time of this agreement, the Supplier delivered the goods(services rendered, works completed) in the amount of _____ (______) rubles ____ kopecks. For delivered goods(services rendered, work performed) The customer has made payment in full insize _____ (______) rubles ____ kopecks.

The parties have no claims to each other.

If the goods (services, works) are not delivered (provided, performed) in full, it is possible to indicate the following: The supplier has the right to demand payment in full for the actual amount of the delivered goods (services provided, work performed), andCustomer aboutbyazan ptake off and pay actual quantity delivered product and (service rendered, work performed).

The product (service, work) remaining for delivery is not supplied by the supplier (it turns out to be performed) and, accordingly, the customer does not pay.

3. The obligations of the Parties to contract No. __ dated "__" _____ 20__ terminate from the moment of signing this Agreement.

4. The Agreement is made in two copies with equal legal force, one copy for each Party.

5. Details and signatures of the Parties: