Termination of an employment contract for business reason - legal and accounting aspect

V diplomskem delu je opisan postopek, skozi katerega gresta delodajalec in delavec pri odpovedi pogodbe o zaposlitvi iz poslovnih razlogov. V teoretičnem delu, v katerem izpostavljamo pravni vidik, podrobno opredelimo obveznosti delodajalca pred odpovedjo pogodbe, vlogo sindikata in sveta delavcev, obliko in vsebino odpovedi pogodbe o zaposlitvi iz poslovnih razlogov, načine vročitve odpovedi, vrste odpovednih razlogov ter podroben opis pravic, ki jih ima delavec pri odpovedi pogodbe o zaposlitvi iz poslovnih razlogov. V diplomskem delu je tudi poglavje o kolektivnem odpustu, kar pomeni odpust večjega števila delavcev zaradi poslovnih razlogov. Z računovodskega vidika bomo v diplomskem delu prikazali izračun odpravnine, sorazmernega dela letnega dopusta in regresa, vključno z načini njihovega izračuna.In the diploma thesis the procedure which the employer and the worker follow to terminate the employment contract for business reasons has been described. In the theoretical part, in which the legal aspect has been emphasized, the obligations of the employer before the termination of the contract have been defined in detail, the role of the trade union and the workers\u27 council, the form and content of termination of the employment contract for business reasons, the means of service of the termination, the reasons for termination and a detailed description of the worker’s rights in the process of the termination of the employment contract for business reasons. In the diploma thesis there is also a chapter on collective redundancy, which means the dismissal of many workers due to business reasons. From the accounting point of view, I have presented the calculation of severance pays, a proportionate part of annual leave and holiday allowance, including the methods of their calculation