Dismissal is the behavior of the employer to dismiss the employee, and it is a compulsory measure for the employer to terminate the labor relationship with the employee for some reason. According to different reasons, it can be divided into disciplinary dismissal and normal dismissal. Dismissal in violation of discipline refers to an administrative measure taken by an employer to forcibly terminate labor relations with employees who have seriously violated labor discipline or internal rules of an enterprise but have not yet reached the level of dismissal or expulsion. Normal dismissal refers to a measure taken by the employer to terminate labor relations with employees according to the production and operation conditions and the situation of employees, and according to the policies and regulations of China and local governments on transforming the operating mechanism of enterprises and resettling surplus personnel in the process of reform.
The compensation for dismissing employees is pre-tax. Because according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Individual Income Tax Collection for Individuals Obtaining Economic Compensation from the Termination of Labor Contract, individuals who obtain one-time economic compensation from the termination of labor contract should be subject to individual income tax collection according to the item of "income from wages and salaries". Therefore, if the economic compensation is given after tax, it constitutes double taxation, so the economic compensation is pre-tax.
An enterprise may dismiss an employee who has one of the following acts and is still invalid after education or administrative sanctions:
1, seriously violating labor discipline and affecting production and work order;
2, in violation of operating rules, damage to equipment, tools, waste of raw materials, energy, resulting in economic losses;
3. Poor service attitude, often quarreling with customers or harming consumers' interests;
4. Disobeying normal transfer;
5. Corruption, theft, gambling and graft are not serious enough for criminal punishment;
6, unreasonable, fighting, seriously affecting social order;
7. Having committed other serious mistakes.
Legal basis:
Article 47 of People's Republic of China (PRC) Labor Contract Law
The economic compensation shall be paid according to the standard of one month's salary for each full year of the employee's working years in the unit. For more than six months but less than one year, it shall be counted as one year;
If it is less than six months, economic compensation of half a month's salary shall be paid to the workers. If the monthly salary of workers is three times higher than the average monthly salary of local workers announced by the people's government of the municipality directly under the central government or the city divided into districts where the employer is located, the standard for paying economic compensation to workers is three times the average monthly salary of workers, and the longest period for paying economic compensation to workers shall not exceed 12 years. The monthly salary mentioned in this article refers to the average salary of workers in the twelve months before the dissolution or termination of the labor contract.
Article 40 of the Labor Contract Law of People's Republic of China (PRC) is under any of the following circumstances, the employer may terminate the labor contract after notifying the employee in writing 30 days in advance or paying the employee an extra month's salary:
(1) The employee is sick or injured non-work-related, and cannot engage in the original job or other jobs arranged by the employer after the prescribed medical treatment period expires;
(two) the laborer is not competent for the job, and he is still not competent for the job after training or adjusting his post; (3) The objective conditions on which the labor contract was concluded have changed greatly, which makes it impossible to perform the labor contract, and the employer and the employee cannot reach an agreement on changing the contents of the labor contract through consultation.