The advance payment is the salary for the first half of the month. In the Labor Code of the Russian Federation and in normative documents there is no concept of "advance".
Paying an advance is not a right, but an obligation of the employer. Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation). It is impossible to violate this order, even if the employee writes an application with a request to issue a salary once a month. Otherwise, the company will be fined (fines - in the table). The employer himself sets the terms of payment. But in any case, the salary must be paid no later than 15 calendar days after the end of the month for which it was accrued.
This is how our organization works.
We pay the advance payment on the 25th of the current month, the salary on the 10th of the next month.
If the payment date coincides with weekends or non-working holidays, we issue an advance payment or salary the day before (Article 136 of the Labor Code of the Russian Federation).
Thus, all companies must pay an advance payment without fail (including external part-timers), regardless of the remuneration system.
The amount of the advance paid part salaries must be indicated on the payslip. After the advance payment is issued, the pay slip is not issued.
You can entrust the calculation of the advance and salary to the online service -. Indicate the dates of payment and receive on the appointed day the calculated amounts of wages, personal income tax and contributions. The program will tell you how to fill out payments and fill out pay slips and a payroll sheet.
There is no standard procedure for calculating prepayment. In practice, companies use two methods:
Method 1. The advance is calculated as a percentage. For example, it can be argued that the prepayment is 40 percent of the salary (monthly earnings), so that later there is enough money to withhold personal income tax. Please note that in the latest clarifications, officials demand not to underestimate the advance (letter of the Ministry of Labor dated April 18, 2017 No. 11-4 / OOG-718). So when calculating, it is safer to take a salary (tariff) with surcharges and allowances.
This is the easiest way and does not take much time. Its main disadvantage is that it does not take into account the actual hours worked.
Here there are such risks: you can underpay (overpay) the employee's salary or there will be nothing to withhold personal income tax. For example, if the prepayment turns out to be more than the amount that the employee actually earned and he leaves, the final salary may not be enough to payment of personal income tax.
PTO engineer Borisov receives a salary of 40,000 rubles. (no surcharges). The regulation on remuneration establishes that the prepayment is 50 percent of the salary. The company pays the advance on the 16th.
Borisov's salary for the first half of the month will be 20,000 rubles. (40,000 rubles × 50%).
The employee received the advance payment for August on August 16. And on August 17 he quit (he took a vacation - there is no compensation).
His salary for August in the final calculation of the advance will be 22,608.7 rubles. (40,000 rubles: 23 days × 13 days).
personal income tax - 2939 rubles. (22,608.7 rubles × 13%).
The employee is owed 19,669.7 rubles. (22,608.7 - 2939). And he has already received an advance payment of 20,000 rubles.
personal income tax in the amount of 330.3 rubles. (19,669.7 - 20,000) there is nothing to keep.
Method 2. The advance is calculated in proportion to the hours worked. This method is more time consuming, but the result is more accurate.
We use the second method - we calculate the advance payment, which is not much different from the calculation of wages. Unless we take bonuses, since their size is determined only on the basis of the results of the month.
We accrue prepayment on the basis of time sheets for the first half of the month (from the 1st to the 15th day). All departments hand over them to the accounting department before the 20th. Since the salary of workers (especially pieceworkers and time workers) may differ by months, the advance payment cannot be the same from month to month.
At the same time, when calculating the prepayment, we try to adhere to the rule that the amounts of wages for each half of the month should be approximately equal (provided that the employee has worked the norm of working time).
If an employee worked several days in the billing month, for example, from the 12th to the 15th, we consider the advance payment only for these days. Many in this case do not charge an advance at all. This violates the rights of employees - the company does not comply with the terms of payment of salaries (fines).
But if the employee was ill for the entire first part of the month, he is not entitled to prepayment - there is no hours worked (letter of the Ministry of Labor dated February 3, 2016 No. 14-1 / 10 / B-660).
Example 2:
Calculation of the advance in proportion to the hours worked.
The company has a regular five-day week. Terms of payment of salaries: on the 25th day - advance payment, on the 10th day of the next month - final payment. The Regulation on remuneration establishes that the amount of the advance is paid in proportion to the hours worked with a coefficient of 0.87 (that is, the advance is calculated with a margin for personal income tax).
Foreman Smirnov - on a salary (55,000 rubles).
Accountant Pavlova - on a salary (30,000 rubles).
Installer Egorov - time worker (tariff rate - 300 rubles per hour, surcharge for harmfulness - 12 rubles per hour, that is, 4% of tariff rate).
Option I. Half a month worked out completely
All these employees worked the first half of the month in full (Egorov - 88 hours).
Calculate the prepayment amount:
Option II. Half a month not fully worked out
Egorov took a vacation at his own expense on August 3-4 - 2 working days (actual work time from the 1st to the 15th - 72 hours).
Advance payment calculation:
And how to pay an advance payment to the contractor?
The Ministry of Labor believes that it is necessary to pay an advance based on the amount of work actually performed (letter dated November 25, 2016 No. 14-1 / B-1167). There are no exceptions to the piecework wage system - wages must be paid at least every half a month.
When issuing an advance payment, it is not necessary to withhold personal income tax and accrue insurance premiums. This is confirmed by the letters of the Ministry of Finance of April 13, 2017 No. 03-04-05 / 22521, the Federal Tax Service of May 26, 2014 No. BS-4-11 / 10126, etc.
personal income tax. Calculate the tax based on the results of the month for which the salary was calculated. And keep it when you pay out a salary for the month (clause 2 of article 223; clauses 3, 4 of article 226 of the Tax Code of the Russian Federation).
The date of receipt of income in the form of wages is the last day of the month for which it was accrued (when an employee is dismissed, the last day of work). Previously, it is impossible to determine the amount of taxable income - the salary is not considered accrued. Therefore, personal income tax is not withheld from the advance.
An exception is when the advance is issued on the last day of the month. In this case, personal income tax must be withheld from the advance, since the advance payment date coincides with the date when the employee actually receives income in the form of monthly wages (determination of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804).
So you should not set the deadline for the payment of an advance payment on the last day of the month - otherwise you will have to withhold personal income tax from each part of the salary.
Contributions. No need to count with advances and dues on compulsory insurance(including contributions for injuries). They are calculated on the last day of the month from total amount salary accrued for this month (clause 1 of article 421; clause 1 of article 424; clause 1 of article 431 of the Tax Code of the Russian Federation; clause 9 of article 22.1 federal law dated July 24, 1998 No. 125-FZ).
How not to get confused with personal income tax, when an advance payment is issued to an employee along with vacation pay, we will show with an example.
Example 3:
Calculation of advance payment if the employee goes on vacation.
In SMU-14 LLC, the advance payment deadline is the 25th, salaries are the 10th of the next month.
The Regulation on remuneration establishes that the amount of the advance is paid in proportion to the hours worked minus personal income tax (with a coefficient of 0.87).
Her salary is 25,000 rubles. (no other payments), mode - five days.
The prepayment amount will be 8511 rubles. (25,000 rubles: 23 rubles a day × 9 rubles a day × 0.87).
It is better to issue it to the employee along with vacation pay no later than August 10 (3 calendar days before the vacation), since she will be on vacation on the 25th.
The amount of accrued vacation pay is 23,800 rubles. Personal income tax in the amount of 3,094 rubles was withheld from vacation pay when they were issued. (23,800 rubles × 13%).
Personal income tax is not withheld from the advance, contributions are not charged.
personal income tax from holiday pay companies, as tax agent, is obliged to withhold upon actual payment to the employee - on August 10 (subclause 10, clause 1, article 208, clause 4, article 226 of the Tax Code). And transfer to the budget no later than August 31 (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation).
On August 31, the accountant accrued a salary to the employee in the amount of 9782.61 rubles. (25,000 rubles: 23 rubles a day × 9 rubles a day). And also calculated personal income tax - 1272 rubles. (9782.61 rubles × 13%).
It is necessary to transfer personal income tax from wages to the budget no later than the day following the day of its payment, that is, September 11 (clause 6, article 226 of the Tax Code of the Russian Federation). Since the salary is paid on the 10th (the amount payable to the employee will be zero, since with this next payment, the amount of personal income tax “reserved” when paying the advance is withheld from the salary).
The accountant calculated contributions from vacation pay when calculating vacation pay. Contributions from salary (including advance payment) - August 31.
Wages to employees must be paid at least every half a month - this provision contains Part 6 of Art. 136 of the Labor Code of the Russian Federation. As a rule, payment during the month is made in two parts: the first is called advance payment, and the rest is called salary. The terms of their payment are established by the employment contract, internal labor regulations, collective agreement.
When an advance payment is charged, what percentage of the salary in 2017 should it be? Should both parts of the payout be equal or not? How is the advance calculated? What happens if the advance is not paid? We will consider these and other questions in our article.
Based on the requirements of Art. 136 of the Labor Code of the Russian Federation, the time interval between the advance payment and salary is approximately 15 days. Employers pay an advance before the end of the month within the terms that are determined independently. When hiring a new employee, he must be familiarized with the established pay dates.
The 15th-16th day of the billing month is considered optimal for issuing an advance on wages, respectively, the salary falls on the 1st-3rd day of the month following the billing month. The Ministry of Health and Social Development recommended avoiding later dates (letter dated February 25, 2009 No. 22-2-709): for employees hired from the beginning of the month, payment of an advance in late dates will result in a violation of Art. 136 of the Labor Code of the Russian Federation, because the interval between the advance payment and the salary for them will exceed the legal half a month.
By ignoring the obligation to pay wages for the first half of the month, the employer grossly violates the law. The absence of an advance can be considered as late payment of wages, for which employees have the right to demand compensation from the employer (Article 136 of the Labor Code of the Russian Federation), and the Code of Administrative Offenses of the Russian Federation provides for the following fines for such violators (Clause 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):
The legislation does not provide a direct answer to this question. The size of the advance, for example, is stated in the resolution of the Council of Ministers of the USSR dated May 23, 1957 No. 566, that its minimum should not be lower than the employee's wage rate for the time he has worked. The Labor Code also does not specify how to calculate the advance payment, what percentage of the salary it should be. The Ministry of Labor of the Russian Federation in a letter dated February 3, 2016 No. 14-1 / 10 / V-660 explained that the employer is not only obliged to pay wages at least twice a month, but must also take into account the time actually worked by the employee when calculating it.
Since there is no legislative prohibition on accruing an advance as a percentage of salary, we can conclude that an employer can accrue an advance in the following ways:
The method and methodology of accrual should be fixed in a local regulatory act. In any case, the advance payment will be calculated on the basis of timesheets.
As for the size of the advance, the percentage of the salary for him will not always be equal to 50%, and here's why: when calculating the advance, the employee's salary, all kinds of allowances, additional payments, payment for combining positions, for replacing another employee in his absence, etc. d. At the same time, it is hardly possible to take into account bonuses and various bonuses that are accrued at the end of the month or quarter - in this case, the second "salary" part will always be more than the advance.
When accruing an advance, the employer does not have the obligation to simultaneously withhold personal income tax from him - this can be done when paying the rest of the earnings, because the date of actual receipt of income is considered the last day of the month, and the date of tax withholding is the day the salary is paid. But in this case, there is still a high risk that the employee, having received an advance with unwithheld personal income tax, will not go to work for any reason in the second half of the month and it will no longer be possible to withhold tax from him. Insurance premiums they are also not charged separately for advance payment, since they are calculated based on the results of the month.
We will consider possible options for calculating the advance payment using examples.
Example 1
The organization has set the advance payment day - monthly on the 16th day, and the salary is paid before the 3rd day of the next month. According to the internal labor regulations, the advance payment is charged for the actually worked days from the 1st to the 15th day inclusive. From March 1 to March 15, 2017, according to the production calendar, there were 10 working days, and there were 22 of them in March.
An employee with a salary of 50,000 rubles. worked in the first half of March for 8 days and was on sick leave for 2 days. First, let's calculate the cost of one working day of an employee in March:
50 000 rub. : 22 days = 2272.73 rubles.
We calculate the advance payment for the days worked by the employee:
RUB 2272.73 x8 days = RUB 18,181.84
If you immediately withhold personal income tax, then the employee will receive 15,818.20 rubles in his hands. (18,181.84 rubles - 13%).
Example 2
The advance payment, according to the labor regulations adopted by the organization, is charged in the amount of 45% of the salary before deduction income tax. The new employee started work on March 2, 2017 with a salary of 40,000 rubles. For the period from March 1 to March 15, he actually worked 9 days.
The advance payment for a fully worked period will be:
40 000 rub. x 45% = 18,000 rubles.
We calculate the advance for the actual hours worked:
18 000 rub. : 10 days x 9 days = 16,200 rubles.
After withholding personal income tax, the amount of the advance will be 14,094 rubles. (16,200 rubles - 13%).
As you can see, it is unambiguous to answer the question “advance payment - what part of the salary?” it is impossible: its size depends on the accrual method adopted by the employer, on the time actually worked by employees, on the availability of additional payments, payment for combination, replacement, etc. Even with the percentage method of calculating the advance, you need to take into account how many days employees have worked using the credentials of timesheets.
Based on the Labor Code Russian Federation The employee's work must be paid twice a month. The advance part of the payments is calculated in proportion to the hours worked. How exactly to calculate the advance? When should it be paid? We will answer these and many other questions in the article below.
In 2016, changes regarding the law on wages came into force. They also affected the payments we are considering. Here are the main ones:
In connection with the innovations, it is necessary to figure out when the advance payment is made according to the new rules.
From October 3, 2016, the head of an organization acting as an employer does not have the right to make payments later than the dates established by the amendments to Article 136 of the Labor Code, namely:
It should be noted that if the advance is paid on the last day of the month, it is subject to income tax. individuals. Therefore, in order to avoid double taxation of the income of employees, it is recommended to make the above payments before the 13th and 27th of each month, respectively.
Based on the above rules, it is necessary to amend the internal documentation of the company in order to avoid penalties both for the company and for the head. The following company documentation should be subject to change:
All of these documents must contain clear deadlines for the payment of the advance and wages.
The next very important issue that needs to be discussed is the percentage of the advance payment on the total salary.
There is no clear guidance in this regard in the Labor Code. Only payment terms. However, in practice, the amount of the advance is set at 50% of the amount of income indicated in the employment contract. However, taking into account personal income tax, the size of the advance payment becomes equal to 42.5 percent (with the amount of personal income tax of thirteen percent).
Let's say the total income for thirty days of calculation will be, say, fifty thousand. Then, taking into account taxation, the amount of the advance is calculated as follows:
50,000-13% = 43,500 rubles;
500/2=21,750 rubles.
Another option for paying an advance is also possible: according to the actual hours worked. But this payment option is somewhat more complicated for accounting calculations. In this case, the calculation is based on two factors:
It is necessary to pay attention to one very important nuance. The employer, on the basis of the Labor Code, is OBLIGED to notify the employee in writing of the following things:
All these data are given in the so-called payslip. Its form is approved by the leadership of each specific organization, taking into account the opinion of the trade unions.
Since 2016, separate penalties have been introduced related to violations of the wage regime. Their sizes on the basis of the code of administrative offenses are:
In case of repeated violation, fines acquire the amounts of 20-30 thousand rubles and 50-100 thousand rubles, respectively, for individuals and legal entities.
Based on this article, we can conclude that the advance payment system introduced in 2016 is nothing complicated. However, the few nuances that it has must be observed with special care, since otherwise it can lead to very impressive financial penalties.
There were no cardinal changes at the beginning of 2018 in terms of calculating the amount of the deposit, therefore it is determined according to the previous 2017 scheme: in proportion to the actual hours worked by the employee.
Payment of monthly earnings in advance, Art. 136 of the Labor Code of the Russian Federation and consists in transferring money for the worked half of the month to the employee. The rest is paid after the second half of the month. Thus, the legislator insists on the calculation of the employer with a subordinate at least twice a month.
The Labor Code, in this regard, does not establish any specific interest rates. It only indicates that the employee must deduct wages at least twice a month. And the size of the advance on wages under the Labor Code of the Russian Federation in 2018 is already determined based on the specific situation.
The advance payment, in this case, will be 50% of the total amount of income, but taking into account the deduction of tax 13% / 2 (two half months) = 7.5% (for one half). So, the percentage of the advance payment is 42.5% (50% - 7.5%).
But a certain amount of interest is not prescribed either in the employment contract or in the local acts of the organization where the person works, only the frequency of payments for work is established.
In 2017, changes were made by the Federal Law to labor legislation: the procedure and terms for calculating advance payments to working citizens were adjusted. Now an employee of the company must receive remuneration for work at least twice per month, while every 15th working day must be the day the advance is paid, but it can be set earlier, at the discretion of the employer.
By the way, what are deductions from wages under the Labor Code of the Russian Federation, it is told.
The topical issue of how many percent of the advance payment of wages is of concern to all employees in 2018. It is calculated in proportion to the period worked. If the entire income for 30 days is 100,000 rubles, then by the 15th day the advance will be equal to 50,000 rubles, but this is without income tax (13%).
With personal income tax, the amount will be calculated as follows:
The advance payment for 15 days will be 43,500 rubles.
New deadlines have indeed appeared. This is every 15 days. The manager can set the day for paying half of the salary on any day of the month, as long as the gap between the first part and the second does not exceed 15 days.
If the day of advance payments is a day off, then the money must be issued on the first working day before them. So, the framework for remuneration of workers is set by the legislator, and the employer chooses a specific number.
Personal income tax is levied on the total amount earned by the employee for a monthly period. It is defined at 13% and has not changed so far. From the advance, income tax is not withheld, but on its the amount of personal income tax is reflected, since advance deductions are formed taking into account the final amount of the person's income, which remains after the deduction of 13 percent tax.
Description of the application form:
All organizational issues at the enterprise are resolved in the form of orders issued by the person who heads it. So, in order to establish an advance payment procedure for work for subordinates, the employer creates an order about this.
It is drawn up according to the rules for the preparation of local acts established in the organization, taking into account the generally accepted rules of office work and the preparation of documents. He must also go through the approval process with certain authorized employees of the company.
Thus, remuneration in the form of advance payments has many nuances and requires good regulatory awareness of the management team in this matter.
This year, there will be changes in the procedure for issuing wages. And in case of violations of the new rules, the employer expects higher penalties than before.
What exactly will change when the innovations come into force? What regulations need to be amended? What are the payroll dates for 2017? Read about all this and much more in this article.
In June of this year, amendments were made to the legislation regulating the procedure and terms for the payment of wages. In particular, article 136 of the Labor Code of the Russian Federation has been amended. So far, it operates in the old version, which does not provide for a strict time frame for these payments. It is only said that remuneration by the employer should be made "at least every half a month."
In the new text of the document, this provision is preserved, and twice a month the employee is also credited with amounts of money: an advance payment and the actual “pay”. From October 3, 2016, when the innovation comes into force, an important clarification is added: the employee of the company must receive the money no later than the 15th day of the month immediately following the accounting one.
Earlier - it is possible, later - it is impossible. But even in the case when the law is formally observed, the internal regulations, the Collective Agreement or other regulatory documents must necessarily record one and only exact day when the employee will receive the money earned.
A very important nuance! Let's say the company's management issues a salary on the 14th of each month, and even included this item in required documents. And the advance pays ten days earlier. This will be considered a violation of the law, since an equal number of days must pass between one and the second payment, that is, the month will have to be divided exactly in two. In our case, the advance will fall on the 29th. Violation of this condition will result in a fine.
Changes in the Labor Code of the Russian Federation in the terms of payment of salaries in 2017 required changes to a number of documents of organizations. Documents that fix the date of payment of the advance and pay may be the Labor Regulations, the Regulations on Remuneration, the Collective Agreement. On their basis, specific employment contracts are drawn up with employees.
company management in as soon as possible it was necessary to check the postulates new edition Article 136 of the Labor Code of the Russian Federation with the provisions that have so far been included in the local regulations of the organization. And it is also required to familiarize all employees with the innovations, moreover, against signature.
Changes to each individual employment contract will have to be made by first sending a written notice to the employee. The letter must indicate the reasons for which the changes in the timing of material payments are made. And the law requires these notifications to be sent in advance, or more precisely, two months before the new procedure for assigning payments comes into force. That is, the management of the company had to inform subordinates about changes in the Labor Code before August 3, 2016 (two months before October 3).
Another necessary step: the conclusion of an additional agreement to employment contract, where the new terms of payment of wages will be stipulated. When this requirement is met, it is not even necessary to issue an appropriate order: once each employee is informed of the new information individually.
It is impossible to violate the terms of payment of salaries from October 2016. Delays in payment are fraught with fines. They were previously provided as a measure of punishment, but now, that is, from October 3, 2016, the amount of penalties for most items has increased. So, for the primary violation of the deadlines, the head can be warned, as before. But they can also be fined from 10,000 to 20,000 rubles. For comparison: earlier this punishment was “estimated” at 1-5 thousand rubles. For individual entrepreneurs, the amount of the penalty remained the same: 1000-5000 rubles. For companies, it also remained the same: 30,000-50,000 rubles.
An even stricter approach of regulatory authorities in cases repeated violations. The head of the firm may be disqualified for a period of one to three years. Or a fine of 20,000-30,000 rubles. against the previous 10,000-20,000 rubles. For individual entrepreneurs, "scissors" of 10,000-20,000 rubles were previously provided for in this situation. from now on, the maximum amount has increased to 30 thousand rubles. For companies, the initial "issue price" remains the same, 50 thousand rubles, and the upper bar has risen from the previous 70,000 to 100,000 rubles.
The terms for paying salaries in 2017 according to the Labor Code of the Russian Federation are only one side of the coin. In addition to complaints about the deadlines, the inspectors, and the employees themselves, may have questions about the size of the salary. By law, it cannot be lower than the minimum wage. To date minimum size salary is 7500 rubles. And in some regions even higher. An organization that does not adhere to this regulation has the right to be fined 30,000-50,000 rubles.
But that's not all. Article 236 of the Labor Code of the Russian Federation also establishes liability for late payments directly to employees of an enterprise or organization. And it has also been upgraded since October 2016.
Until October 2016, compensation to employees for late payment was calculated in the amount of 1/300 of the refinancing rate of the Bank of Russia for each day of delay. From the date of October 3, 2016, the calculation is based on the indicator of 1/150 of the key rate of the Central Bank of the Russian Federation. That is, the amounts will be twice as high.
Let's do the calculations using the previous formula. The initial data are as follows: a debt in the amount of 10,000 rubles, a delay in terms of 5 days, a refinancing rate for the delay period is 10.5%.
We consider: 10,000 rubles. × 10.5% / 300 × 5 = 17.5 rubles.
With the same input, the calculation after October 3 is as follows: 10,000 rubles. × 10.5% / 150 × 5 = 35 rubles. Remember, this is for each employee.
As you can see, workers, office workers and other employees of companies are now more protected in terms of timely remuneration. The terms of payment of salaries from October 3, 2016 should be specified. It will be a little more difficult for the employer to comply with all the conditions prescribed by law.
Moreover, from the same day, from October 3 of the current year, the deadline for filing statements of claim to court. Previously, there was practically no time for reflection and buildup: the claim had to be sent to court no later than three months from the date of payment, which turned out to be “outlawed”.
Now the statute of limitations has grown to a year. That is how much time is left for the employee in respect of whom the violation occurred. This innovation is recorded in article 392 of the Labor Code of the Russian Federation.
Summarizing the above, we draw your attention to the most important figures:
The new Federal Law No. 272-FZ dated June 3, 2016 amended the terms for paying salaries in 2016. The changes come into effect on October 3, 2016. Amendments were made to the current legislation, according to which salaries cannot be issued later than the 15th day of the month following the settlement month. The following important changes should also be highlighted:
The purpose of our material today is to help employers prepare for these changes in a timely manner. We will talk about how to properly bring labor relations with employees in accordance with the changed legislation.
Changes in the Labor Code of the Russian Federation in the terms of payment of salaries in 2016 affected Art. 136 of the Labor Code, which determines the terms for paying salaries in Russia. Until now, this article has not established specific dates for the payment of salaries. The only obligation that this article placed on the employer was to pay wages at least once every half a month.
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The terms of payment of salaries from October 2016 will be regulated. In accordance with Art. 136 of the Labor Code of the Russian Federation, as before, wages will have to be paid at least once every two weeks. At the same time, the article will now clarify that the payment of salaries should occur no later than the 15th day of the next month.
The specific terms for paying salaries from October 3, 2016 will have to be indicated in the labor and collective agreements, internal labor regulations.
I must say that according to statistics, most employers are already paying salaries before the 15th day of the next month. However, the local regulations enterprises (IP) and contracts may not contain these conditions. Therefore, if necessary, employers should make appropriate changes to them.
In accordance with the law, the interval between the issuance of advance payment and salary should be no more than fifteen days.
For example, if an organization or individual entrepreneur issues an advance payment to employees on the 20th, then the salary must be paid no later than the 5th of the next month. If the advance payment is issued on the 30th, then the salary is not later than the 15th. Violation of labor legislation by enterprises in this part, in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, entails a fine in the amount of up to 50,000 rubles.
At the same time, the issuance of wages earlier than the deadline established by local regulations is not a violation.
The specific terms for the payment of wages in many enterprises are reflected in the Labor Regulations and in the Regulations on wages. New law on the terms of payment of salaries in 2016 does not prohibit this. However, by the time the law comes into force, the terms of payment must be brought into line with the requirements of this law.
In turn, the employer must familiarize employees with the changes made to local regulations against signature.
The situation is similar with labor and collective agreements. They should reflect the new terms of payment of salaries in 2016. It is possible that their content already fully complies with the requirements of the new law. But it is possible that the contract allows the payment of wages later than the 15th of the next month, for example, on the 20th. It may also turn out that the gap between the payment of the advance payment and the payment of wages is more than 15 days.
According to the legislative changes under consideration, these are violations. The employer must make appropriate changes to employment contracts by October 3, 2016.
To make appropriate changes to the employment contract, it is necessary to send the employee a written notice of changes in the terms of the employment contract. The notice must list the changes to the contract, indicating specific reasons and grounds. In this case, the notification will contain new terms for the payment of wages in 2016 according to the Labor Code of the Russian Federation.
At the same time, in accordance with Part 2 of Art. 74 of the Labor Code of the Russian Federation, the notification must be sent to the employee no later than two months before the changes are made. Thus, in order to amend the employment contract by October 3, 2016, notifications to employees must be sent before August 3, 2016.
In addition to editing the contract itself, it is necessary to conclude an addendum to it. agreement, which will also fix the new terms for the payment of wages in 2016.
Making changes to the contract and concluding a new additional agreement to it is enough to change the terms for paying wages. There is no need to issue an order to postpone the payment of salaries.
According to the current legislation, violation of the terms of payment of wages entails liability for the employer. The corresponding provision is contained in Art. 236 of the Labor Code of the Russian Federation. In accordance with the new law, liability will be increased.
Recall that the amount of compensation for delayed wages is calculated as a percentage of the amounts unpaid to the employee on time. From October 3, 2016, the amount of compensation will be increased.
At the moment, compensation is 1/300 of the refinancing rate of the Bank of Russia for each day of delay. From October 3, 2016, it will be 1/150 of the Bank of Russia refinancing rate for each day of delay.
Administrative fines for salary delays have also changed since 10/3/2016. Their amounts, together with the amounts of fines in force until the entry into force of the new law, are shown in the following table:
50,000-100,000 rubles
It is also necessary to remember that the employer may be held administratively liable if the wages of employees are set at a level below the minimum wage. Recall that at the moment the minimum wage, in accordance with federal law, is 7,500 rubles. At the same time, the size of the minimum wage in individual regions may differ from this figure. The minimum wage for 2017 has not yet been set. You can find out what it will be like by following the news on this page.
Also note that in addition to fines for paying wages later than the deadline, an additional employer can be fined if the salary is below the minimum wage. The fine for the organization will be from 30,000 to 50,000 rubles. Recall that from July 1, 2016, the federal minimum wage is 7,500 rubles. However, if a regional minimum wage is established, then employers have the right to focus on it.
Another important change will be an increase in the period during which an employee has the right to go to court in connection with non-payment of wages.
If earlier an employee was given only three months to file a lawsuit, now they can start protecting their labor rights in judicial order he will be able within a year from the date of the due date for the payment of wages.
"In accordance with the law, the interval between the issuance of advance payment and salary should be no more than fifteen days"
How is this requirement spelled out verbatim in the legislation? Or is it a free interpretation of the absurdly formulated phrase "Wages must be paid to employees at least every half a month."
Which is ridiculous in my opinion. The fact that the words "rarely", "often" characterize the frequency of events. And the frequency is determined by the number of events per unit of time. Those. should have been "at least once every half a month". And "every half a month" does not mean that events should occur exactly 15 days later. It seems to me that once every half a month is once in the period from 01 to 15, and once in the period from 16 to 30 (31).
Sergey, hello. This requirement spelled out in the Labor Code of the Russian Federation with changes ed. Federal Law No. 272-FZ of July 3, 2016, literally: “Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued. Those. the law says exactly at least every half a month, and not once every half a month. Half a month is 15 days.
There were no cardinal changes at the beginning of 2017 in terms of calculating the size of the deposit, therefore it is determined according to the previous 2016 scheme: in proportion to the actual hours worked by the employee.
Payment of monthly earnings in advance, Art. 136 of the Labor Code of the Russian Federation and consists in transferring money for the worked half of the month to the employee. The rest is paid after the second half of the month. Thus, the legislator insists on the calculation of the employer with a subordinate at least twice a month.
The Labor Code, in this regard, does not establish any specific interest rates. It only indicates that the employee must deduct wages at least twice a month.
The advance payment, in this case, will be 50% of the total amount of income, but taking into account the deduction of tax 13% / 2 (two half months) = 7.5% (for one half). So, the percentage of the advance payment is 42.5% (50% - 7.5%).
But a certain amount of interest is not prescribed either in the employment contract or in the local acts of the organization where the person works, only the frequency of payments for work is established.
Read also: How to keep an employee from quitting
In 2016, changes were made by the Federal Law to labor legislation: the procedure and terms for calculating advance payments to working citizens were adjusted. Now an employee of the company must receive remuneration for work at least twice per month, while every 15th working day must be the day the advance is paid, but it can be set earlier, at the discretion of the employer.
The topical issue of how much percentage is the advance payment of wages is of concern to all employees in 2017. It is calculated in proportion to the period worked. If the entire income for 30 days is 100,000 rubles, then by the 15th day the advance will be equal to 50,000 rubles. but this is without income tax (13%).
With personal income tax, the amount will be calculated as follows:
The advance payment for 15 days will be 43,500 rubles.
New deadlines have indeed appeared. This is every 15 days. The manager can set the day for paying half of the salary on any day of the month, as long as the gap between the first part and the second does not exceed 15 days.
If the day of advance payments is a day off, then the money must be issued on the first working day before them. So, the framework for remuneration of workers is set by the legislator, and the employer chooses a specific number.
Personal income tax is levied on the total amount earned by the employee for a monthly period. It is defined at 13% and has not changed so far. From the advance, income tax is not withheld, but personal income tax is reflected in its amount, since advance deductions are formed taking into account the final amount of the person's income, which remains after deducting 13 percent tax.
Description of the application form:
All organizational issues at the enterprise are resolved in the form of orders issued by the person who heads it. So, in order to establish an advance payment procedure for work for subordinates, the employer creates an order about this.
It is drawn up according to the rules for the preparation of local acts established in the organization, taking into account the generally accepted rules of office work and the preparation of documents. He must also go through the approval process with certain authorized employees of the company.
Thus, remuneration in the form of advance payments has many nuances and requires good regulatory awareness of the management team in this matter.
A sample of the order on the terms of payment of wages can be found at the link:
Since Soviet times, everyone knows that a month's salary has always consisted of two payments: an advance payment and the remaining salary. Moreover, the size of the advance was always less than the second payment. So how many percent of the salary can be an advance, how and when is it paid? The material will provide information on the topic.
Since the advance payment is a share of wages for half a month, then its size should in no way be less than the salary due for the time worked in that month. Its size is determined by an agreement between the management of the organization and the trade union when signing the collective agreement. The same is stated in the recommendations of the Ministry of Labor of Russia dated 02/03/2016, which states that when determining the amount of the advance payment (salary for the initial 15 days), the time actually worked by the employee must be taken into account. Ideally, the size of the advance on wages under the Labor Code of the Russian Federation 2017 should be set at half the amount of earnings per month, excluding taxes.
In fact, the amount of advance payments does not reach such sizes at once for several reasons:
So in the realities of our time, the amount of the advance in most organizations and enterprises is at the level of 25-30 percent of the level of the basic monthly income.
How many percent of the salary in 2017 according to the Labor Code of the Russian Federation? In 2016, the Russian legislature changed both the terms of issue and the percentage. Under the new rules, the date is limited to the 15th of the next month. In connection with the frequent delay in the payment of wages throughout the country, fines for violation of the labor code and the amount of compensation for the discrepancy in the timing of the issuance of earnings were raised at the same time. New amendments to the law came into force on 3.10. 2016, so that by this date all organizations by this date had to check the content of the regulations, which contain the norms of labor law and collective agreements.
According to the latest amendments to the law, no more than 15 days should be between the salary and the advance payment. In a situation where an organization, enterprise or individual entrepreneur issues an advance payment to employees, for example, on the 20th, then employees must be paid wages no later than the 5th of the coming month. Or if the advance payment is made on the 25th, then the salary is not later than the 10th. This means that wages will be paid at least twice a month, as provided for in Article 136 of the Labor Code of the Russian Federation. In case of violation of the specified time intervals, a fine of up to 50,000 rubles may be imposed on the organization.
Download the text of Article 136 of the Labor Code of the Russian Federation
It is worth noting that employers have every right to pay wages before the specified period, since this in no way violates the current legislation. When an employee urgently needs certain cash, and it is not yet close to payday, he can turn to management with a request to pay him some money in advance, and that subsequently this amount will be processed. The application must be made in writing - an application is written for receiving money on account of wages. If a positive decision is made on the application, then an order is drawn up, on the basis of which the employee's request will be satisfied.
Download sample application for advance payment
Many workers are relatively easy to put up with being paid a fixed payment, while calculating the amount of the advance is not very difficult.
Suppose an employee's salary is 60,000 rubles. The salary tax will be equal to 7800 rubles. (60,000 x 13%). Advance payment is made on the 15th day of the current month. According to the employment contract, advance payment is issued based on the actual hours worked on the date of its payment, while the date of payment is not included in the hours worked this month. Of this, the advance payment for April 2017 must be issued to the employee on the 15th and its amount will be 26,100 rubles ((60,000 - 7800) 20 x 10), where 20 is the number of working days in April, and 10 is the number worked.
It is forbidden to pay wages once a month, even if the employee himself asks for it. According to labor law, the employer must pay salaries to employees at least every half a month (i.e. 2 times a month) and there are no exceptions to this rule. This is stated in Art. 136 of the Labor Code of the Russian Federation, and an employer who violates the law bears material liability, which threatens the employer with a fine, the maximum of which is 50,000 rubles.
