Currently, almost all adult citizens of the Russian Federation have bank cards, moreover, for different purposes. The most common plastic is the Sberbank salary card. What options for such a card exist and how to issue this payment instrument? In this article, we will provide answers to these questions.
Many users do not understand the bank's products and consider the payroll card as a separate offer with their own tariff plans and conditions. In reality, any debit card can be used for payroll, the main requirement is that it must be issued within the salary offer.
Basically, corporate cards are provided to each employee of the organization and it is more difficult to attach your card to an existing salary account, and therefore such requests are often not fulfilled. Payroll cards are not attached to a credit account, so there are no borrowed funds on them.
The exception is the permitted overdraft established by the bank. As a rule, the amount is not significant, not more than the monthly wage, which the client has the right to use by receiving finance at an ATM, or by paying for purchases and leaving the account with a negative balance. Overdraft is issued for a short-term period and is fully repaid upon the first receipt of funds to the account. If there is not enough finance to write off the debt, the remaining debt is repaid upon subsequent receipt.
Basically, an overdraft is automatically activated on the account and makes it possible to use a certain amount of the bank before receiving wages if there is a shortage of own funds. A user who does not want to use this service must go to the bank's office to fill out an application and reset the overdraft amount to zero.
Many clients are interested in the possibility of moving money between current accounts, including credit. It should be noted that Sberbank offers its customers many ways to transfer finances between debit accounts. You can make transfers both between your cards and to third parties.
It is possible to transfer money from debit plastic to credit, and thus pay the loan debt. However, money from a credit account cannot be transferred, since these funds are used only to pay for goods and services, and transfers to a current account are commensurate with cash withdrawal operations.
If replenishment of the salary card from a credit account is required, the client can apply workarounds. For example, transfer finances to a Qiwi wallet, and then transfer from there to corporate card. Please note that this approach applies to interest free period by credit card, which makes it possible to save on interest payments, since this option involves fewer transaction fees.
We will provide information about what Sberbank salary cards are, types and costs of service in 2020. For the purpose of crediting salaries, plastic cards of different payment systems are used: MIR, Visa or MasterCard. The disadvantages include that the payment system is determined by the employer himself. Co-branded offers can also be used as payroll cards, but then the payment for the maintenance of plastic falls on the shoulders of the employee.
Basically, the employer pays the obligations for servicing payroll accounts, including the annual fee for the card. However, this does not apply to co-branded products and other premium cards.
Visa "Classic" is the most popular card issued as part of payroll projects. Because the cost of annual maintenance, the tariff plans for transactions have an acceptable rate.
Visa is one of the most famous payment systems and best option for payroll, transactions both in the region of registration and for trips, including foreign ones.
Such cards can be used in the bonus offer of Sberbank to accumulate bonus points for non-cash payments. They are equipped contactless technology making payments.
How to get such a card? As noted above, a salary product includes a product designed as part of a dedicated project. They are made for each employee and financed by the employer. In addition, attach ready map the employer is in no hurry to the salary account, since it is more convenient for him to order a new one, due to the laboriousness of the procedure. The presence of an employee when applying for the manufacture of plastic is not necessary, he only needs to contact the bank office to receive an envelope with a card.
If the organization does not have a salary project, the employee has the right to go to the accounting department to fill out an application for the transfer of wages using the details provided. In addition, any active card can be used to transfer money, it is acceptable to provide credit card details, but its use is not profitable.
Re-issuance of a salary card is carried out automatically and, as a rule, by the end of the old one, a new one already arrives at the bank office for issuance. Plastic goes to the same department where the previous card was issued. The initial production of a card account is carried out within 2-3 weeks. As a rule, about readiness banking organization informs the user. As a result of receipt of the notification, the client must contact the office to receive a payment card.
The consultation was provided on November 20, 2014.
On November 4, 2014, amendments to Art. 136 of the Labor Code of the Russian Federation. In accordance with these changes, the employee has the right to independently choose the credit institution where his wage and, accordingly, open a plastic card for the convenience of using the account.
Is the employer obliged to pay for the bank's service for servicing this employee's card? If so, can the employer install in the local normative document or in the employment contract, the condition that the employer opens an account for the employee in a bank specified by the employer, issues a plastic card in his name and contains this card, but if the employee uses the right granted to him by Art. 136 of the Labor Code of the Russian Federation, and changes the credit institution to which his salary will be transferred, then the employee will pay for the service of servicing this card at his own expense?
First of all, we note that a settlement (debit) card is a means of payment and is used for transactions by its holder within the spending limit - the amount Money client, located on his bank account, and (or) a loan provided credit institution- by the issuer to the client in case of insufficient or no funds in the bank account (overdraft) (clause 1.5 of the Regulation of the Bank of Russia dated December 24, 2004 N 266-P "On the issue of payment cards and on operations performed using them" (hereinafter - Regulation N 266 -P)).
According to clause 1.6 of Regulation N 266-P, emission bank cards for individuals is carried out by a credit institution on the basis of an agreement providing for transactions using bank cards. Clause 1.12 of Regulation N 266-P determines that the client makes transactions using settlement (debit) cards on a bank account opened on the basis of an agreement bank account, providing for the performance of transactions using settlement (debit) cards, concluded in accordance with the requirements of the legislation of the Russian Federation.
Under a bank account agreement, the bank undertakes to accept and credit funds received to the account opened by the client (account holder), fulfill the client's instructions to transfer and issue the appropriate amounts from the account and conduct other operations on the account (clause 1 of article 845 of the Civil Code of the Russian Federation) .
From this norm it follows that the parties to the bank account agreement are the client and the bank. Moreover, unless otherwise expressly provided in the agreement, the bank account agreement is opened specifically for the client (clause 1, article 846 of the Civil Code of the Russian Federation).
In accordance with the third part of Art. 136 of the Labor Code of the Russian Federation, wages are transferred to the employee in the credit institution indicated in his application. At the same time, he has the right to replace the credit institution to which the salary should be transferred, informing the employer in writing about the change in the details for transferring the salary no later than five working days before the day of its payment.
According to the above norm, the choice of a credit institution, and, consequently, the conclusion of a bank account agreement with it, is carried out by the employee himself. The employer is not a party to such an agreement.
In accordance with paragraph 3 of Art. 308 of the Civil Code of the Russian Federation, an obligation cannot create obligations for persons not participating in it as parties (for third parties). Therefore, the employer cannot be obliged to pay remuneration to the bank for servicing a bank card.
This conclusion is also confirmed by the provisions of paragraph 1 of Art. 851 of the Civil Code of the Russian Federation, according to which it is the client who has concluded a bank account agreement that is obliged to pay for the bank's services for performing operations with funds on the account, if payment for such services is provided for by the agreement.
Therefore, in the case under consideration, the employer is not obliged to pay for the services of the bank for servicing the bank card of his employee.
Prepared answer:
Legal Consulting Service Expert GARANT
PhD in Law
A salary card is a type of debit card and is issued to customers under agreements between the bank and the employer.
Most credit institutions charge a fee for annual maintenance. It depends on the type of card and ranges from 150 rubles and more.
By signing an employment contract, the employee agrees to the conditions for receiving wages established by the organization. If the document provides for the payment of card maintenance by the employer, then during the period of work at this place, the holder of "plastic" does not spend his money for these purposes. Otherwise, the annual commission is automatically deducted from the card without notifying the client.
When registering an employment relationship, there are several options for receiving wages by an employee:
After dismissal, the salary card holder has the right to use it at his own discretion. When he gets a job at another place of work, he provides the details of the "plastic" to the accounting department.
Payroll is a popular banking product, which is used to receive, save and spend funds transferred to the client by the employer. Payroll projects allow you to optimize and secure the process of issuing funds to employees, reduce the cost of maintaining cash desks of enterprises. Read more about how to choose, receive and use a salary card in the article.
Externally, a salary card is no different from a regular debit card. The difference lies in the functionality of this product and the benefits that it gives to the client. A salary card of any bank allows you to:
According to labor legislation, an employee of an enterprise has the right to independently choose the type of card for transferring earnings. The same applies to the choice of the issuing bank of "plastic". But in reality, most often, participants in salary projects have to be content with what the employer prefers.
The most common in payroll projects are Visa Classic and MasterCard Standard cards. Depending on whether the holder of the “plastic” plans to use it abroad or not, cards of a certain type are issued.
The level of security plays an important role when choosing a salary card. The magnetic stripe on the "plastic" is less secure than the chip. Sometimes banks issue only certain types of cards with a chip. Their service tends to be more expensive than other cards. The choice is up to the client.
Depending on the status of employees, they are issued cards of different classes. For example, mid-level employees receive classic cards. Leaders use gold or platinum cards. Such premium segment products have a large set additional features and benefits, but more expensive to maintain.
Some banks automatically connect an overdraft to the payroll cards of clients. If you do not want to use this service, the holder of the "plastic" at any time has the right to refuse it in writing.
A plastic salary card can be issued independently when visiting a bank or centrally through an employer. In the first case, the client contacts the nearest office of a credit institution that has entered into an agreement with the enterprise on a salary project. You must have your passport with you.
Filling out an application for a bank card takes a few minutes. At the same time, a bank agreement is drawn up. It contains the number of the personal account of the card, which must be reported to the accounting department of the employer.
The next step is to issue the card. After the release of "plastic" goes to the bank's office. Employees of the institution notify the client of the need to receive it. The card is in and activated by the holder on first use with a code set.
In the case when there is a centralized issuance of cards, there is no need for employees to visit the bank office. Employees of a credit institution draw up the necessary documents directly at the enterprise. Getting the finished "plastic" occurs in the same place.
By law, an employee has the right to independently choose a bank for opening a salary card. In fact, most often the employer insists on choosing a specific credit institution in which the salary project operates.
The application form for a salary card is similar in all credit organizations. The following customer information is required:
Sample application for a card at Sberbank:
When applying for an international bank card, some credit institutions offer customers to conclude a universal banking service agreement. The document contains the rules for issuing and servicing cards, maintaining a personal account, and providing additional services.
A simpler version of an agreement between a credit institution and a client is an agreement to receive a salary card.
Contract example:
The timing of the production of a salary card depends on the specific issuing bank and the distance of the branch of the organization from the central office:
These deadlines are not always respected by banks. Delays in the delivery of "plastic" are not uncommon. The client needs to be patient and begin to be interested in the fate of the card if more than 2 weeks have passed since the application was submitted.
Electronic cards different from the usual international cards those that are available for use only in self-service devices with a PRO100 and UEC sticker. Not all sites on the Internet accept electronic cards for payment. They are entry-level means of payment, therefore they have a limited range of possibilities.
Externally, electronic cards differ from others in the absence of text. They set lower limits on cash withdrawals. Cards are not issued by all payment systems.
Salary electronic card is popular with employers due to the lower cost of annual maintenance. But holders should remember that when paying with a card abroad, problems may arise.
Despite some disadvantages of such cards, the issue of this means of payment continues. It has the following features:
Every bank card has two. This is a 16-digit "plastic" number and a 20-digit personal account number. Finding out the first one is not difficult. It is enough to pay attention to the front side of the card. The second number is written in the card service agreement and inside the PIN envelope.
To transfer funds to a card through the system of interbank transfers, the sender must know the personal account number. It is indicated in the payment order. When transferring funds through self-service devices, you must indicate the number of the "plastic".
Most banking organizations offer payroll customers softer lending conditions. Both individuals and private entrepreneurs who have entered into agreements with the bank on a salary project can become borrowers.
Despite the loyalty of the lender to the borrowers, the main requirements remain constant:
Loan processing is carried out in several steps:
When applying for a loan, participants in a salary project receive an undoubted benefit:
When issuing a salary card, a bank employee briefly informs the client about the basic rules for using this product. More details can be found on the institutions' websites.
In order to protect the funds, the cardholder must comply with the following requirements:
The reliability of an international bank card is guaranteed by payment systems and by the credit institution itself. But there are cases when criminal groups break into the security systems of banks and steal funds from card accounts. The guarantee of the return of stolen funds is the immediate appeal to the credit institution with a claim.
The number of salary cards for one client is not regulated by the rules of banks. If an employee is on the staff of several organizations, then, if desired, he can have several salary cards in different credit organizations. It does not make sense to use more than one salary card in one bank.
But no one will forbid a client to open several cards of different typesif each of them receives salaries from different employers. In addition, the rules of use provide for the issuance of up to 7 additional cards for the holder's relatives and members of his family.
When signing a contract for a salary project, the employer chooses whether he will pay for the annual service himself or whether this burden will fall on the shoulders of employees. In the first case, the employee does not know when and in what amount this commission is paid. The entire amount is transferred by payment order to the bank account.
In the second case, the annual commission is debited from the balance of the salary card. If there are no funds on the card at the time of debiting, then the commission is still withheld, and the card “goes into minus”. After the next salary is credited, the positive balance is restored.
- a very convenient personal finance management product. It is not necessary to be well-versed in banking matters in order to manage funds on the card for repaying loans, paying utility bills, shopping on the Internet and at retail outlets.
But even well-established banking mechanisms can fail. The problems that arise with maps are varied:
Only its holder can cancel a salary card upon a written application. If, after leaving work, the client does not want to pay for the maintenance of the card on his own, then there is no point in leaving it valid.
If the client continues to work elsewhere, then the card can be used for its intended purpose, that is, to transfer salaries. The card number is transferred to the accounting department of the new employer.
Each employee has the right to individually open a card for the transfer of wages, exercising his right to service in any bank. If the employer is not a member salary project in the bank chosen by the employee, then the opening of a personal account by the client still implies the receipt of all the required benefits and benefits. The only negative in this case is the self-payment of the commission for servicing the card.
A bank card has long become an integral part of the image of a successful person, and in our country more and more companies are taking on the responsibility of issuing these cards for transferring payments to employees. Of course, companies care not so much about the image of their employees, but about simplifying the procedure for settling accounts with them, but the fact remains that almost all companies in large cities have switched to using “salary” cards, paying for the maintenance of salary cards is a fact from the daily life of an accountant.
The pleasure of making non-cash payments with employees is not at all free for the organization, because the bank charges commissions for issuing bank cards, and for the annual maintenance of each of them, and for processing the documents necessary for crediting funds to employees' accounts. Accordingly, the company would like to take into account such costs as expenses when calculating income tax, but the possibility of this raises some doubts among accountants.
The fact is that the Ministry of Finance of Russia did not previously consider the costs of issuing and servicing plastic cards justified, because the actual costs are borne by the company, and its employees use the cards. But clause 1 of Article 252 of the Tax Code of the Russian Federation allows only justified expenses to be taken into account when taxing profits.
In addition, the financial department in its letter dated 22.03.2005. No. 03-03-01-04/1/131 equated payments for the production of bank cards to the costs of paying for goods for personal consumption of employees, which, in accordance with paragraph 29 of article 270 of the Tax Code of the Russian Federation, cannot be taken into account when calculating income tax.
At the same time, officials considered a situation in which an agreement with a bank for opening and servicing an account with the issuance of a bank card was concluded by the employee himself, and not by the organization. In the same letter, the Ministry of Finance of Russia noted that when calculating income tax, the remuneration to the bank for servicing the “salary” cards of employees is not taken into account, since the specified commission should be charged by the bank from customers, i.e. from company employees.
A little later, the financiers changed their minds to the opposite: since the employer is obliged to ensure the timely payment of salaries to employees, either from the cash desk or otherwise, the company's payments for the issuance and maintenance of bank "salary" cards cannot be considered as an economic benefit for employees, therefore, they are not are subject to income tax.
The Ministry of Finance of Russia expressed this point of view in its letter dated 28.10.2010. No. 03-04-06/6-255. It turns out that these payments cannot be attributed to expenses paid in favor of employees in the context of paragraph 29 of Article 270 of the Tax Code of the Russian Federation, and companies can confidently include them in expenses that reduce the taxable base.
Judicial practice has also developed in favor of taxpayers. For example, the FAS UO in its decision of 29.10.2009 No. No. Ф09-8382/09-СЗ indicated that, under the terms of the agreement, the company is obliged to pay for bank services related to the issuance and maintenance of bank cards.
In addition, plastic cards are issued to employees only for temporary use, tk. they are the property of the bank, and the expenses of the organization for servicing these cards are associated with the transfer of funds to pay salaries to employees, i.e. with the company's production activities. Consequently, paragraph 29 of Article 270 of the Tax Code cannot be applied to these costs.
Another court argues for a similar decision by the fact that all the costs of issuing and servicing "salary" cards are associated, first of all, with the implementation by the company of the chosen form of remuneration (Decree of the Federal Antimonopoly Service of the Moscow Region dated February 24, 2010 No. KA-A40 / 450-10- 1,2).
From the foregoing, it follows that organizations have the right to take into account payments related to the production of bank cards for settlements with employees, as well as commissions for their maintenance, as part of other expenses. But these payments do not need to be included in the taxable income of the company's employees.
Keep in mind: payment for maintenance of salary cards is usually charged once a year, but the company must distribute the amount of this payment evenly between reporting (tax) periods. This conclusion follows from the provisions of paragraph 1 of Article 272 of the Code, which states that expenses are taken into account in the tax period in which they arose under the terms of the transaction, and the bank's servicing of cards is carried out throughout the entire annual period.
Concerning bank commissions for the processing of documents for crediting salaries to employee cards, then the legality of their inclusion in the composition of expenses is beyond doubt. After all, these are ordinary banking operations related to the current production activities companies (letters of the Ministry of Finance of Russia dated 20.04.2009 No. 03-03-06/2/88, dated 04.08.2008 No. 03-04-06-02/88).
A few more words about the calculation of insurance premiums for payments for banking service plastic cards. There are no clarifications from regulatory authorities or court decisions on this issue, so let's turn to the law. Federal Law of July 24, 2009 No. No. 212-FZ (part 1 of article 7 and part 1 of article 8) recognizes as the object of taxation of insurance premiums those payments to employees that are made within the framework of labor relations.
But after all, the goal of a company that transfers wages to plastic cards is not at all to provide employees with individual benefits, it only fulfills its obligations to pay wages on time. Therefore, the amounts of payments for servicing bank cards are not subject to insurance premiums.
When implementing a salary project, it will not be superfluous to make changes to employment contracts with employees or local regulations, because they contain such conditions as payment of salaries in a non-cash form, issue and maintenance plastic card at the expense of the employer, the need to return the "salary" card in case of dismissal of an employee, etc., will be an additional guarantee for the company's safe accounting. In the agreement concluded with the bank, it should also be indicated that plastic cards are made specifically for the organization, and not for its employees.
Since July 2013 CJSC Spektr has entered into an agreement with JSC ACB Sever for the implementation of the payroll project. As part of the agreement, the bank undertakes to issue plastic cards for each employee and ensure their maintenance during the entire period of the agreement.
The cost of issuing one bank card is 150 rubles, the commission for servicing each card for one year is 300 rubles. The amount of the bank's commission for making a transfer and crediting salaries to employees' accounts is 0.25% of the transfer amount. CJSC Spektr employs 120 people at the time of signing the contract.
Since August 2013, the company switched to cashless payments with employees. This month, the following amounts were transferred to the bank:
150 rub. x 120 people = 18000 rubles. – for issuing plastic cards for all employees;
300 rub. x 120 people = 36,000 rubles. – for servicing bank cards from August 2013 to July 2014;
9000 rub. – the amount of the commission for the transfer and crediting of salaries to employee cards (0.25% of total amount translation).
Since the agreement establishing the procedure for settlements with employees using plastic cards is concluded by the bank with the employer company, and not with each employee individually, the services are provided by the credit institution to the employer. Therefore, CJSC Spektr has the right to take into account the expenses incurred in order to reduce the taxable base for income tax.
So, in August 2013, the company included in expenses that reduce income tax, the following amounts:
18000 rub. - for the issuance of "salary" cards;
36000 rub. / 12 months = 3000 rubles. – monthly part of the amount of payment for the annual maintenance of plastic cards;
9000 rub. – commission for transferring funds to employee cards in the amount of 0.25% of the total transfer amount.
Total: 18000 + 3000 +9000 rubles. = 30,000 rubles.
In September 2013, for tax purposes, the organization will be able to recognize 1/12 of the amount of the annual service of bank cards (3,000 rubles) and the amount that the bank will present to the company for the transfer and crediting of salaries to employees' accounts during September. The amount of payment for the issue of "salary" cards will no longer be taken into account.
How to take into account the costs of the client bank, . Is there a difference - commissions in a fixed amount or as a percentage,.
Do your employees receive money on cards or in cash? Which option do you like best? Please share in the comments!
Who bears the cost of servicing the employee's payroll card?
In accordance with Art. 136 of the Labor Code of the Russian Federation, wages can be paid to an employee both at the place of work, and transferred to the bank account specified by the employee. The conditions for remuneration, including the form of its issuance - in cash at the cash desk of the organization or by non-cash transfer of funds, must be determined in the employment contract with the employee. If the contract also provides non-cash form calculations, it should also contain an indication of the methods of receiving salaries on a plastic card and the procedure for distributing expenses between the parties.
By signing the contract, the employee agrees to all its conditions, including the method of receiving wages.
There are several options for issuing plastic cards for employees of the organization to receive wages, while all of them are completely legal. Which of the design options to choose - decides, as a rule, the employer. In any case, the employee must agree with the choice of the employer, which is fixed when concluding or re-issuing (in the event of a change in the method of remuneration with an already working employee) employment contract, which reflects the following registration methods:
1) The employee independently concludes an agreement with any bank, after which he submits a written application to the organization with a request to transfer wages to the account indicated in the application. In this case, the employee himself bears the costs for issuing a card to him by depositing funds directly to the bank's cash desk in the amount and on the terms determined by the bank account agreement. Depending on the type of bank and the terms of the agreement with it, the bank may charge a fee for servicing the card from the employee's account. Although this species issuing cards is the least beneficial for the employee, organizations have the right to use it.
It should be noted that this method is also inconvenient for the employer himself, since the organization will be forced to issue monthly payment orders for the transfer of wages to different banks where each employee has an account. To avoid these inconveniences, the employer may offer the employee to conclude a bank account agreement with a certain bank, with which it is more convenient for the employer to work. But if the employment contract does not contain an indication of a specific bank, the employer does not have the right to require the employee to open an account with a specific bank, since in accordance with Art. 421 of the Civil Code of the Russian Federation, citizens are free to conclude an agreement, coercion to conclude an agreement is not allowed, except in cases where the employee voluntarily assumed the obligation to conclude such an agreement.
2) The second option is the execution of documents for salary cards through the organization itself, but payment for bank services for the production of a plastic card, payment of a commission to the bank for crediting wages is made at the expense of the employee. This should also be fixed in the employment contract, since these actions can be performed only with the consent of the employee and at his request. As a rule, in this case, the organization concludes an agreement with the bank (for the so-called "salary project"), provides a list of employees and applications from each of them to open an account and receive a card. The services of the bank for the production of cards can be paid for in several ways: - initial deposit of funds to the bank at the expense of the organization (with further compensation of their costs by deducting the amounts paid from the employee's salary); - depositing cash into the cash desk of the bank by the employee personally; - payment to the cash desk of the bank in cash on behalf of the employee by any other person, including a representative of the employer. In the latter case, the employee can transfer cash to the person who will make the payment. If in your case the employer uses exactly this method of issuing a plastic card, after signing employment contract You can transfer cash to the employer for further payment by the representative of the organization to the bank's cash desk. After payment, you must be provided with a written confirmation of the transfer of funds to the correspondent account of the bank. As for the bank's commission for crediting wages, the bank debits it from the employee's account every month. It is worth noting that Art. 136 of the Labor Code of the Russian Federation obliges the employer to notify the employee in writing when paying wages about its constituent parts, the amount and grounds for the deductions made, as well as the total amount of money payable. With regard to receiving wages on a plastic card, the employer must bring the specified information to the attention of the employee on the day the funds are transferred to the bank account.
3) The third option for an employee to receive salary cards is the most profitable for him - the organization draws up the entire package of necessary documents for the receipt and further maintenance of plastic cards at its own expense, employees do not bear any costs. In this case, the payment for bank services for the production of cards is made by the employer, and the organization reimburses the employee for paying the commission for crediting the salary debited from the employee's account, or the company enters into an additional agreement with the bank to pay the commission directly from its account. Thus, all the conditions for remuneration must necessarily be reflected in the employment contract, including the way the employee receives wages (in cash at the organization’s cash desk or on a plastic card), the option for issuing a salary card, at whose expense it is made and how. Upon termination of an employment contract with an employee, including during the probationary period due to an unsatisfactory test result, the amounts paid for the production of the card are not returned to the employee, the plastic card, as a rule, remains with the employee and the bank account opened for the employee continues to function (unless otherwise stipulated by the agreement between the organization and the bank).
When applying for a job in another organization, an employee can use his plastic card to receive a salary on it at a new place of work.
Who bears the cost of servicing the employee's payroll card?
In accordance with Art. 136 of the Labor Code of the Russian Federation, wages can be paid to an employee both at the place of work, and transferred to the bank account specified by the employee. The conditions for remuneration, including the form of its issuance - in cash at the cash desk of the organization or by non-cash transfer of funds, must be determined in the employment contract with the employee. If the contract also provides for a non-cash form of payment, then it should also contain an indication of the methods for receiving salaries on a plastic card and the procedure for distributing expenses between the parties.
By signing the contract, the employee agrees to all its conditions, including the method of receiving wages.
There are several options for issuing plastic cards for employees of the organization to receive wages, while all of them are completely legal. Which of the design options to choose - decides, as a rule, the employer. In any case, the employee must agree with the choice of the employer, which is fixed when concluding or re-issuing (in the event of a change in the method of remuneration with an already working employee) an employment contract, which reflects the following registration methods:
1) The employee independently concludes an agreement with any bank, after which he submits a written application to the organization with a request to transfer wages to the account indicated in the application. In this case, the employee himself bears the costs for issuing a card to him by depositing funds directly to the bank's cash desk in the amount and on the terms determined by the bank account agreement. Depending on the type of bank and the terms of the agreement with it, the bank may charge a fee for servicing the card from the employee's account. Despite the fact that this type of card design is the least beneficial for the employee, organizations have the right to use it.
It should be noted that this method is also inconvenient for the employer himself, since the organization will be forced to issue monthly payment orders for the transfer of wages to different banks, where each employee has an account. To avoid these inconveniences, the employer may offer the employee to conclude a bank account agreement with a certain bank, with which it is more convenient for the employer to work. But if the employment contract does not contain an indication of a specific bank, the employer does not have the right to require the employee to open an account with a specific bank, since in accordance with Art. 421 of the Civil Code of the Russian Federation, citizens are free to conclude an agreement, coercion to conclude an agreement is not allowed, except in cases where the employee voluntarily assumed the obligation to conclude such an agreement.
2) The second option is the execution of documents for salary cards through the organization itself, but payment for bank services for the production of a plastic card, payment of a commission to the bank for crediting wages is made at the expense of the employee. This should also be fixed in the employment contract, since these actions can be performed only with the consent of the employee and at his request. As a rule, in this case, the organization concludes an agreement with the bank (for the so-called "salary project"), provides a list of employees and applications from each of them to open an account and receive a card. The services of the bank for the production of cards can be paid for in several ways: - initial deposit of funds to the bank at the expense of the organization (with further compensation of their costs by deducting the amounts paid from the employee's salary); - depositing cash into the cash desk of the bank by the employee personally; - payment to the cash desk of the bank in cash on behalf of the employee by any other person, including a representative of the employer. In the latter case, the employee can transfer cash to the person who will make the payment. If in your case the employer uses just this method of issuing a plastic card, after signing the employment contract, you can transfer cash to the employer for further payment by the representative of the organization to the bank's cash desk. After payment, you must be provided with a written confirmation of the transfer of funds to the correspondent account of the bank. As for the bank's commission for crediting wages, the bank debits it from the employee's account every month. It is worth noting that Art. 136 of the Labor Code of the Russian Federation obliges the employer to notify the employee in writing when paying wages about her constituent parts, the amount and grounds for the deductions made, as well as the total amount of money to be paid. With regard to receiving wages on a plastic card, the employer must bring the specified information to the attention of the employee on the day the funds are transferred to the bank account.
3) The third option for an employee to receive salary cards is the most profitable for him - the organization draws up the entire package required documents for the receipt and further maintenance of plastic cards at their own expense, employees do not bear any costs. In this case, the payment for bank services for the production of cards is made by the employer, and the organization reimburses the employee for paying the commission for crediting the salary debited from the employee's account, or the company enters into an additional agreement with the bank to pay the commission directly from its account. Thus, all the conditions for remuneration must necessarily be reflected in the employment contract, including the way the employee receives wages (in cash at the organization’s cash desk or on a plastic card), the option for issuing a salary card, at whose expense it is made and how. Upon termination of an employment contract with an employee, including during the probationary period due to an unsatisfactory test result, the amounts paid for the production of the card are not returned to the employee, the plastic card, as a rule, remains with the employee and the bank account opened for the employee continues to function (unless otherwise stipulated by the agreement between the organization and the bank).
When applying for a job in another organization, an employee can use his plastic card to receive a salary on it at a new place of work.
The Sberbank salary card is a promising and mutually beneficial banking product, a program of cooperation between the bank and employer structures. Within the framework of the project, it is planned to issue and service plastic carriers for special conditions for employees of enterprises.
The advantages of such a partnership are noted not only by cardholders, but also by heads of structures and accountants. So what does participation in the salary project give, on what conditions is a Sberbank salary card issued, we will answer current questions.
Sberbank cards for payroll are no different from traditional debit carriers. Issued by the bank under the brands of international payment systems Visa, MasterCard, or domestic payment system WORLD.
The functionality of plastic media allows you to withdraw cash, pay for offline purchases in the distribution network, and pay for goods online. With the help of plastic, the client will transfer payment for various services, replenish the account, perform remittance counterparties in the Sberbank system, as well as through other banking institutions. Can participate in charity, "Thank you" and "bonus mile".
Maintenance of plastic takes place on preferential terms. Thanks to the current agreements between Sberbank and the enterprise, the client is exempt from paying the annual commission, and uses the provided functions for free.
The carrier does not limit the possibilities and privileges provided by the bank and payment systems.
For institutions public sector, state and municipal enterprises participation in the project is mandatory; employees use debit.
For an economic entity, working with cash is associated with organizational problems that are exacerbated when paying salaries to employees. A company may have a complex structure when the head office is located in industrial center, and linear units - far in the outback.
Helps avoid significant costs and formalities special project Sberbank, which involves the issuance of plastic cards to pay salaries to employees of enterprises. Let's see what gives participation in the project of each of the parties.
The benefits of participating in the Sberbank project for employees are indisputable:
The holder of a salary card becomes a welcome client of a bank - mortgage, car, consumer. For such clients, the bank issues pre-approved credit cards on special conditions, with a predetermined limit.
The benefits of the bank's payroll program for economic structures are also undeniable. Significantly reduced costs:
With a large number of salary recipients, the company can apply to the bank with a proposal to install Sberbank ATMs on the territory.
If the company's management often travels abroad, in order to receive wages, cards of higher classes can be issued, with individual design. The card carrier may contain a company logo and be made in the appropriate color scheme.
The advantages of the salary program are noted. But there are also disadvantages". Increasing costs for businesses banking services. With a large number of employees, the amount can be tangible.
There are also disadvantages for workers. First of all, there is no freedom to choose a bank. Especially, this applies to state employees, military personnel, who are issued plastic MIR of Sberbank.
If an employee decides to quit, he ceases to be a participant in the project, and the card becomes a regular debit card, serviced by the bank on a general basis, for which an annual commission will be charged.
To receive a salary card, you must fulfill a number of conditions. They concern, first of all, the enterprise-employer. Registration for participation in the project is carried out as follows:
Any enterprise can become a member of the program and issue Sberbank salary cards to employees, individual entrepreneur, with a payroll fund of more than 5 million rubles.
Each of the employees fills out an application form for a card, indicating the class. Applications are submitted to the bank; on their basis, the primary emission of carriers is carried out. As a rule, employees receive ready-made cards and PIN envelopes from the company's accounting department.
It happens that an employee is registered to work in a company that is already cooperating on a salary project. Then the opening of the card occurs individually.
For this, an application is submitted independently:
A copy of the personal passport is attached to the application. The holder transfers the data of the issued card account and carrier to the accounting department. Information about the new recipient of wages, his personal account is included in the electronic register when transferring wages.
If a new employee enters into an employment relationship with an enterprise participating in a salary project, he can order a Sberbank salary card via the Internet.
The opening of the card is carried out by submitting an online application located on the official website of the bank. Since a debit card is being opened, the consideration of salary applications is fast.
Standard debit plastic card is 10-14 days. For media with a custom design, the release date is extended by another 5 days.
With a collective order, the issue is long-term and depends on the number of employees. In addition, some period will take waiting for delivery, especially for remote regions Russia.
Sberbank salary cards for individuals will be presented in a table, by type and class:
Cards are also possible as salary cards. But keep in mind: the plastic will be unnamed, which will make it difficult to use the carrier on foreign trips.
Sberbank is actively developing the project of the domestic MIR system by issuing cards with different privilege levels. Cards allow you to connect bonus program“Thank you”, earn “miles” for air travel, get special treatment with premium plastic, participate in charity events.
The salary project of Sberbank provides for a free initial issue of cards. At the end of the validity period of the media, a free reissue is made.
It is important how much it costs to maintain a Sberbank salary card. For an employee of the enterprise, a participant in the project, the service is provided free of charge. It is on this point that the bank focuses on promoting the product. But it must be taken into account that the bank will be reimbursed by the organization where the holder works. Service cost for legal entities persons are discussed individually, which will be reflected in the contract.
The table provides information on the tariffs for servicing cards participating in the bank's payroll project:
| Brand Name | Level | Traditional, rub. | Aeroflot, rub. | "Give life", rub. |
|---|---|---|---|---|
| Visa, MasterCard | Classic / Standard | 0-750; youth - up to 150 rubles. | 450-900 | 600-1000 |
| Gold | 0-3000 | 0-3500 | 2000-4000 | |
| Platinum | 0-10000; with overdraft 30000-70000 | X | X | |
| WORLD | classical | Up to 750 | 450-900 | X |
| Golden | Up to 3000 | Up to 3500 | X | |
| Premium | Up to 10000 | X | X |
Note that additional cards are serviced on a paid basis; the costs are borne by the client.
The term of circulation of a Sberbank card, including a salary card, is three years. The bank monitors the expiration time of the media, and two months before the expiration plans the next reissue, of which the client is notified individually by SMS. If an application for closing a card account has not been received, the carrier will be released in due time and transferred to the bank's subdivision, where it is issued personally to the holder upon presentation of a passport.
The client may lose the card or PIN code, change personal data. Then the reissue of media of the "standard" level is carried out at the expense of the holder; the cost of the service is from 60 to 250 rubles. Premium cards are reissued free of charge.
Sometimes, in case of violation of the terms of payment of labor income, clients blame the employees of the institution. Let's tell you how the salary is transferred to the Sberbank card:
The crediting of salaries to a Sberbank card takes up to one and a half hours, from the moment the amount and necessary documents are received. The process is automated, without the participation of bank employees. Therefore, if the salary was not received on time, it is necessary to contact the accounting department of the enterprise to find out the reasons.
After the termination of the employment agreement, the employee ceases to be a participant in the salary project of the enterprise. But the dismissal does not terminate the contract for servicing a card account with Sberbank, so the card can be used to the fullest.
But you need to know that the annual commission to the bank and others paid services will have to pay by yourself. To clarify the terms and rules of settlement transactions, contact the operating officer.
Closing a salary card is carried out in the same order as any bank card:
The carrier is destroyed in the presence of the client by cutting the plastic.
Please note that the owner of the card is Sberbank, not the client. So that in the future there will be no unfortunate debt, problems with obtaining a loan, credit card, close the debit account, hand over the carrier must be correct.
Despite some "cons", Sberbank's salary card is a successful project to popularize banking services, cashless payments and attract new customers.
