2009 年 03 月 17日, 星期二
用人单位单方违法解除劳动合同的后果
一、案例
张某应聘到某公司担任内部安保工作，由于工作认真负责，又热心助人，受到公司上下的好评。
转眼间，张某在公司工作快十年了，没想到祸从天降。一天，张某被叫到公司人力资源部。人力资源部工作人员向张某下达了公司的决定：由于公司的人力资源调整，安保工作要外包，由专业的保安公司管理，经公司研究决定，解除张某的劳动合同；同时考虑到张某的工作表现，安排张某到保安公司工作，并可由保安公司派回本公司，继续在公司从事安保工作。
人力资源部向张某送达了解除劳动合同通知书，要求张某立即到财务部结算工资并到保安公司报到。
张某不同意，还想在公司继续干。人力资源部工作人员说：“这是公司的决定，你不同意也得同意。”
张某不服，找了律师提起仲裁。律师告诉张某，你现在最好要求经济补偿金，回去工作对你也不利，公司是为了避免跟你签无固定期劳动合同。张某无奈，只好接受律师的建议，提出了要求公司支付经济补偿的仲裁请求，并最终获得支持。
二、从《劳动合同法》中找答案
单位解除劳动合同后有哪些义务？用人单位解除劳动合同后，应当本着诚实信用原则，履行相关义务，保证劳动者的合法权益，避免因小事而造成较大损失，根据劳动合同法的规定，用人单位解除劳动合同后的主要义务有如下三项：
（1）用人单位在依法解除的同时，应当为劳动者出具解除劳动合同证明。用人单位为劳动者出具解除劳动合同证明，应当规范，并根据不同情况，写明解除劳动合同的原因、根据、劳动合同解除时间、经济补偿和赔偿情况等，并送达劳动者。根据劳动合同法的规定，用人单位未向劳动者出具解除劳动合同书面证明的，由劳动行政部门责令改正；给劳动者造成损失的，用人单位应当承担赔偿责任。
（2）用人单位应在15日内为劳动者办理档案和社会保险转移手续。劳动者符合失业条件的，应当协助劳动者办理失业登记手续。用人单位扣押劳动者档案或者其他物品的，由劳动行政部门责令限期退还劳动者本人，按每一名劳动者五百元以上二千元以下的标准处以罚款；给劳动者造成损害的，用人单位应当承担赔偿责任。
（3）用人单位有对已经解除或者终止的劳动合同文本保存二年以上备查的义务。
三、对于此问题的法律理解
法律严格限制用人单位单方解除劳动合同，劳动合同的解除分为法定解除和约定解除两种。根据劳动法的规定，劳动合同可以由单方依法解除，也可以双方协商解除。
本案涉及的即是劳动合同解除问题，用人单位是否可以单方解除劳动合同？用人单位是不是支付了经济补偿金就可以单方解除劳动合同？答案是否定的。
下面，我们结合上述案例具体谈谈用人单位单方解除劳动合同的相关问题。
（一）用人单位单方解除劳动合同应当依法而行
用人单位依法确实享有单方解除权利，根据劳动法和劳动合同法的规定，用人单位除可以与劳动者协商一致解除劳动合同外，在三种情况下用人单位拥有单方解除劳动合同的权利：即过错性解除、非过错性解除和经济性裁员。
1、过错性解除是指劳动者有重大过错或有严重违约行为的情况下，用人单位可以行使单方解除劳动合同的权利。根据《劳动合同法》第三十九条的规定，劳动者有下列情形之一的，用人单位可以单方解除劳动合同：
（1）在试用期间被证明不符合录用条件的；
（2）严重违反用人单位的规章制度的；
（3）严重失职，营私舞弊，给用人单位造成重大损害的；
（4）劳动者同时与其他用人单位建立劳动关系，对完成本单位的工作任务造成严重影响，或者经用人单位提出，拒不改正的；
（5）因劳动者欺诈、胁迫、乘人之危签订劳动合同致使劳动合同无效的；
（6）被依法追究刑事责任的。
从《劳动法》与《劳动合同法》的对比来看，后者完善了用人单位的过错性解除权，增加了劳动者存在双重或多重劳动关系和因劳动者原因致使劳动合同无效情形下的单方解除权，保障了用人单位的权利，避免用人单位因劳动者的过错而遭受损失。同时，劳动合同法还规定用人单位行使过错性解除权无需向劳动者支付经济补偿金。不仅如此，根据劳动部门《违反〈劳动法〉有关劳动合同规定的赔偿办法》的规定，因劳动者过错给用人单位造成经济损失的，可以要求劳动者给予赔偿。
2、非过错性解除是指在劳动者因自然或客观原因，无法继续履行劳动合同的情况下，用人单位可以单方解除与之订立的劳动合同。劳动合同法第四十条规定，劳动者有下列情形之一的，用人单位可以解除劳动合同：
（1）劳动者患病或者非因工负伤，在规定的医疗期满后不能从事原工作，也不能从事由用人单位另行安排的工作的；
（2）劳动者不能胜任工作，经过培训或者调整工作岗位，仍不能胜任工作的；
（3）劳动合同订立时所依据的客观情况发生重大变化，致使劳动合同无法履行，经用人单位与劳动者协商，未能就变更劳动合同内容达成协议的。与过错性解除相比，非过错性解除的情况下，劳动者不存在主观过错，所以，不管是劳动法还是劳动合同法，对用人单位行使非过错性解除权均规定了程序上的限制。
第一，劳动者存在上述情形之一用人单位解除劳动合同的，需提前30日通知或者额外支付劳动者一个月工资。额外支付一个月工资即所谓的代通知金，在此必须强调的是，代通知金不得充抵经济补偿金。
第二，用人单位通知劳动者的形式，必须是书面的，口头通知是没有效力的。
第三，用人单位必须将关于单方解除劳动合同的书面通知，送达给劳动者本人。这是法律关于用人单位单方解除与劳动者所订立的劳动合同的标准性的规定，如果无法通知到本人的情况下，用人单位可以邮寄信函挂号通知或在法定媒体上作出公告。
第四，用人单位应当根据劳动者在本单位的工作年限向劳动者支付经济补偿金。
第五，对于那些患病或非因工负伤医疗期满后不能胜任工作，也不能胜任另行安排的工作而被解除劳动合同的，用人单位还应根据劳动者的病情不同向劳动者支付医疗补助费。经济性裁员是指用人单位生产经营发生困难或重大技术变革的情况下，可以裁减富余人员。
根据劳动合同法第四十一条的规定，用人单位有下列情形之一的，可以裁减人员：
1.依照企业破产法规定进行重整的；
2.生产经营发生严重困难的；
3.企业转产、重大技术革新或者经营方式调整，经变更劳动合同后，仍需裁减人员的；
4.其他因劳动合同订立时所依据的客观经济情况发生重大变化，致使劳动合同无法履行的。经济性裁员主要是由于用人单位生产经营方面的原因而造成的，与劳动者是否存在过错无关。应当注意的是，劳动合同法扩大了经济性裁员的适用范围，这种扩大极易造成用人单位对经济性裁员权利的滥用，为保护劳动者的合法权益，相关的法律解释应对经济性裁员予以限制。
用人单位进行经济性裁员应当遵守下列规则：
第一，用人单位应提前三十日向工会或者全体职工说明情况，听取工会或者职工的意见。这里实际上设定了三道程序即提前三十日、说明情况、听取意见。
第二，裁减人员方案经向劳动行政部门报告。向劳动行政部门报告除说明裁员的实体性情况还应当附上职工或工会的意见。
第三，一些特殊人员应当优先留用。与本单位订立较长期限的固定期限劳动合同的，与本单位订立无固定期限劳动合同的，家庭无其他就业人员，有需要扶养的老人或者未成年人的。
第四，用人单位在六个月内重新招用人员的，应当通知被裁减的人员，并在同等条件下优先招用被裁减的人员。
第五，用人单位裁减人员应当向劳动者支付经济补偿金。
用人单位单方解除劳动合同，必须符合法律设定的情形。上述案例中，小张被转移至派遣公司的遭遇，应当属于用人单位滥用单方解除权的行为。用人单位支付小张经济补偿金是法定的义务。
（二）用人单位行使单方解除权限制
为了防止用人单位滥用单方解除权，劳动法、劳动合同法、工会法等法律法规对用人单位行使单方解除权进行了限制，这些限制包括程序上的，也有实体上的。
从实体上看，为加强对劳动者的保护，劳动法和劳动合同法规定，劳动者有下列情形之一的，用人单位不得行使非过错性解除权或进行经济性裁员：
1.从事接触职业病危害作业的劳动者未进行离岗前职业健康检查，或者疑似职业病病人在诊断或者医学观察期间的；
2.在本单位患职业病或者因工负伤并被确认丧失或者部分丧失劳动能力的；
3.患病或者非因工负伤，在规定的医疗期内的；
4.女职工在孕期、产期、哺乳期的；
5.在本单位连续工作满十五年，且距法定退休年龄不足五年的。
在程序上，劳动合同法和工会法规定，用人单位单方解除劳动合同，应当事先将理由通知工会。用人单位违反法律、行政法规规定或者劳动合同约定的，工会有权要求用人单位纠正。用人单位应当研究工会的意见，并将处理结果书面通知工会。用人单位不履行通知工会的程序性规定，其解除劳动合同的行为会因存在程序上瑕疵而无效。
（三）违法解除劳动合同的后果
用人单位违法解除劳动合同，应当赔偿劳动者的损失，即：
1、造成劳动者工资收入损失的，按劳动者本人应得工资收入支付给劳动者，并加付应得工资收入的赔偿费用；
2、造成劳动者劳动保护待遇损失的，应按国家规定补足劳动者的劳动保护津贴和用品；
3、造成劳动者工伤、医疗待遇损失的，除按国家规定为劳动者提供工伤、医疗待遇外，还应支付劳动者相当于医疗费用25%的赔偿费用；
4、造成女职工和未成年工身体健康损害的，除按国家规定提供治疗期间的医疗待遇外，还应支付相当于其医疗费用25%的赔偿费用，以及根据劳动合同约定的其他赔偿费用。
从本案我们看到，用人单位违法解除了与张某的劳动合同，张某仅获得了经济补偿金。事实上，由于对相关法律法规的不熟悉，张某的合法权益并没有得到完全的实现。根据法律、法规的规定，小张除了可以向用人单位要求经济补偿金外，还可以主张劳动合同未履行期间的工资收入损失及应得工资收入的赔偿费用。值得注意的是，如果张某的案例发生在《劳动合同法》生效以后，张某除了上述的补偿和赔偿外，还可以根据《劳动合同法》第87条的规定，向用人单位主张2倍的赔偿金。
2008 年 03 月 22日, 星期六
MM Study:Learn Physical Inventory
It’s time to learn SAP business, today’s topic is Physical Inventory
Main Business Scenario
Your enterprise has to carry out a physical inventory of its warehouse stocks at least once per fiscal year to balance its inventory. Various procedures can be implemented for this.
In a periodic inventory, all the enterprise’s stocks are physically counted on the balance sheet key date. Every material has to be counted. During counting, the entire warehouse must be blocked for material movements.
In the continuous inventory procedure, stocks are counted continuously throughout the entire fiscal year. In this case, it is important to ensure that every material is physically counted at least once during the fiscal year.
You can also implement special procedures, such as cycle counting (physical inventory at regular intervals) and inventory sampling (physical inventory of randomly selected stocks).
Physical Inventory types:
Periodic; Sampling; Continuous; Cycle Counting
n With both continuous and periodic inventory types, the following stock types can be
included in the physical inventory:
Ÿ 1 Unrestricted use stocks in warehouse
Ÿ 2 Quality inspection stocks
Ÿ 4 Blocked stock
n The cycle counting inventory method creates a physical inventory document only for stock
type 1 (unrestricted use).
n The inventory sampling procedure is only applicable to stock types 1 (unrestricted use)
and 2 (quality inspection stocks).
The Physical Inventory Process
Create physical inventory document-àSet blocking indicator-àPrint physical inventory document-àEnter count results-àList of differences-àPost differences
Physical Inventory Number:
n The physical inventory number was created as an additional hierarchy above the physical inventory document number. You can use it to group together different physical inventory
documents that belong together organizationally.
n You assign physical inventory numbers when you create and change physical inventory
documents, and you can use them as an extra selection criterion for physical inventory
reports. This enables you to directly display the physical inventory documents per storage
location, customer, or vendor.
n If you have not finished entering the complete physical inventory count, you can freeze the book inventory balance in the physical inventory document to prevent goods movements from changing the book inventory balance relevant to the physical inventory count, which would result in incorrect inventory differences. You define in Customizing for Inventory Management whether you can freeze book inventory balances in the storage location.
n When entering a physical inventory count with reference to a physical inventory document that contains many items with a quantity of zero, you can set zero count automatically for all items that have not yet been counted.
n In Customizing for Inventory Management, you can define the following value tolerances for posting inventory differences for a user group:
n maximum amount per physical inventory document maximum amount per document item
Relevant tables:
IKPF: Header: Physical Inventory Document
ISEG: Physical Inventory Document Items
MM Study:Learn Vendor Master
It’s time to learn SAP functions.
Today I will learn Master data of Vendor. We must get/buy the material or services from the vendor. Throughout this chapter, I will know the followings:
---The structure of vendor master accounts
---Be able to create vendor master records inventory
---Why we need vendor master records
1. The contents of vendor master
Vendor details:
Eg. –name; --Address; ---Contact details etc.
Partner functions:
Eg. ---Trading partner name; ---Number etc.
Purchasing data
Eg. ---Purchase org; ---Payment terms; ---Control data (GR).
Payment transaction
Eg. ---Cheque, Bank transfer; ---Payment block, ---Payment terms
Bank a/c info
Eg. ---Bank name; ---Account number; ---Account location
Witholding tax
Eg. ---Trading Partner; ---Tax information
n Vendor master records contain data that controls how transaction data is posted and processed. This includes all the information about a vendor that is needed to be able to conduct business with them.
Ÿ Vendor specific information such as name and address is stored at the client level.
Any company code defined in the client will have access to the vendor general data information.
Ÿ Master data that is needed by a company to define how that particular company code will process transactions with the vendor is stored in company specific records.
Ÿ This technique prevents individual company codes from maintaining data that would be identical in nature.
Ÿ Data that is used for the processing of financial transactions is stored in the accounting segment of the master record, while data relevant to MM functionality is stored in the purchasing portion. Accounting data is specific to a company code. Purchasing data is specific to a purchasing organisation.
Ÿ Maintaining the account centrally implies that the user will have access to both accounting and purchasing master record data.
. The vendor master maintain:
The vendor master database contains information about the vendors that supply an Siemens. This information is stored in individual vendor master records. A vendor master record contains the vendor’s name and address, as well as data such as:
- The currency used for ordering from the vendor
- Terms of payment
- Names of important contact persons (sales staff)
Since, to the accounts department, the vendor is generally a creditor (accounts payable), the vendor master record also contains accounting information, such as the relevant control account (reconciliation account) in the general ledger.
Therefore, the vendor master record is maintained by both Accounting and Purchasing.
3. Vendor Account Groups
When you create a vendor master record, you must enter an account group.
The account group determines:
n The type of number assignment
n The number range from which the account number used by the system to identify the vendor is assigned
n Whether or not a one-time vendor is involved
n Which fields screens contain and whether entries in these fields are mandatory or optional
n Which data retention levels below the purchasing organization are allowed (for example, vendor sub-range)
n Which partner determination schemas are valid
New account groups for local Logistics requirements may be requested but will still be maintained centrally.
4. Payment Terms
Payment terms may be assigned to the customer master or per document
Payment terms control the due date and discount percentages for payables
5. Partner Functions
When you change a master record, the system logs these changes and generates change documents. For each field, it stores the time of change, the name of the user, and the previous field contents.
You can archive vendor account master records that you no longer need. Vendor master records may not be archived immediately.Therefore following requirements must be met:
a) The account cannot contain any transaction figures in the system. Transaction figures
from prior years that have not been archived will prevent the system from deleting the
account master record.
b) The account must be marked for deletion in its master record.
You should block an account for posting befor you mark it for deletion. The only effect this deletion indicator has is to cause a warning to be issued every time you subsequently try to post to this account.
6. How to create vendor master
T-code: MK01
7. Related tables
LFA1: Vendor Master (General Section)
S011: PURCHIS: Purchasing Group Statistics
T077K: Vendor account groups
T077Y: Account Group Names (Table T077K)
TPAKL: Assignment of Partner Function to Account Group Vendor
MM Study:Learn Material Master
As you know, we always contact with material in SAP system. So at first I will take some times to be familiar with the material master.The material master is used by all components in the SAP Logistic System. The integration of all material data in a single database object eliminates redundant data storage. The following functions could be contained in the master data:
-Purchasing (Purchase orders)
-Inventory (Goods movements)
-SD (Sales order processing)
-Production Planning (MRP, Scheduling)
-FI (Invoice posting)
The Material Master screen sequence
1. Material---(industry)(material type)(reference)
2. views-----(basic data)(Sales)(Purchasing)……
3. Organizational levels---(Plant)(Storage location)
4. Data screens
When create a material, you must specify the industry sector, and the material type.
Material type determines the views that can be created when specified.
The main material types:
ROH---Raw materials
This reflects any raw material which is procured externally and then be processed. It can not be sold to customers and is consumed within our plant(s) exclusively.
HALB---Semi finished
Products that can be procured externally as well as manufactured in-house. The material on stock is valuated by using standard price control.
FERT---Finished products
Finished products are produced by the company itself. Since they cannot be ordered by Purchasing, a material master record of this material type does not contain purchasing data.
FHMI---Production
Production resources/tools are procured externally and used in the manufacture of products. A material master record of this material type can contain purchasing data, but no sales data. Example: apparatus, equipment, measuring, and testing devices
HIBE---Operating supplies
Procured externally and required for the manufacture of other products. A material master record of this material type can contain purchasing data but no sales data. Example: grease, electric power
ERSA---Spare parts
Spare parts are procured externally and required for the maintenance of manufacturing machines
KMAT---Configurable materials
Configurable Material used mainly in service when exact data is not available
HAWA---Trading goods
This material is always procured externally and then sold. This material type can be stocked as customer specific stock or normal stock.
NLAG---Non-stock
This material will always be consumed immediately. Therefore, no stock for this material type. This is used for consumable materials such as office supplies.
DIEN---Service material
This material is used for services that are sold to customer. For example in consulting business, services offer to customer will be created using this material type.
UNBW---Non-valuated
This material is to be used for items, which never have value. An example is catalogue.