Salary payment period of the Russian Labor Code. In case of liquidation and bankruptcy of an enterprise

When paying wages, the employer is obliged to notify each employee in writing: 1) about the components of the wages due to him for the corresponding period; 2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee; 3) about the amount and grounds for deductions made; 4) about the total amount of money to be paid. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations. Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the credit institution specified in the employee’s application, under the conditions determined by the collective agreement or employment contract. The employee has the right to change the credit institution to which wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than five working days before the day of payment of wages. The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract. Wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract. Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. For certain categories of employees, federal law may establish other terms for payment of wages. If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day. Payment for vacation is made no later than three days before it starts.

Legal advice under Art. 136 Labor Code of the Russian Federation

Tatiana Tarasova

The employer demands to change the salary bank. Is he right?

Galina Zaitseva

Question answered over the phone

Anatoly Kozlitin

The employer refuses to accept an application for the transfer of funds to my card for sick leave (I am going on maternity leave), citing an employment contract - such as it stipulates the receipt of funds at the place of work. I can't appear in person. Is the employer right and how to insist on transfer to the card? Thank you

Question answered over the phone

Anna Romanova

Tell me the salary payment should be in the current month or not necessarily

Question answered over the phone

Lyudmila Smirnova

The law on plastic cards in which their salaries will be located. 2014

The text of the law itself says: “Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the credit institution specified in the employee’s application, on the terms determined by the collective agreement...

Nikolay Korchmarev

Where to go if Article 136 of the Labor Code of the Russian Federation has been violated? Ch. 21 - Salary Art. 136 - . Specifically interested in - "payment for vacation is made no later than three days before it starts." My vacation pay was not paid on time, they promised in two weeks, i.e. I go on vacation on the 1st, and I will receive my vacation pay on the 14th-15th. Naturally, this doesn’t suit me and all my plans are ruined! But I see that they are not hesitant to pay.

Lawyer's answer:
I sympathize. If you are serious, then go to court. Before doing this, write a statement in duplicate to management demanding payment, and then go to court. If, after a written demand, they still pay you everything, then you can still go to court. After all, no one has canceled the penalty for late or late payment of wages. But, I would choose (or rather, try to find) a peaceful solution. Good luck

Eduard Kharichkin

The impact of inflation on wages.

According to Article 136 of the Labor Code of the Russian Federation, wages must be paid at least every HALF MONTH on the specified day. In your case the law has been broken. Consequences - you loan your employer interest-free, your money is lost every month...

Ekaterina Efimova

I have a line on my payslip saying what it is and should it be there? On my payslip there is a line “88 IndZpRostConsumerPrice”, what is this and should it be there?

Lawyer's answer:
I already answered you, “pro”…. Well, why can't you understand..? You are persistent, but I am not proud and I will answer again: According to Part 2 of Article 136 of the Labor Code of the Russian Federation, the form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. Therefore, there is no standard form of pay slip. However, part 1 of Article 136 of the Labor Code tells us what mandatory information should be on the payslip: - components of the salary; amount and basis of deductions; - the total amount to be paid. In addition to this information, the pay slip usually contains the employee’s last name, first name, and patronymic; Personnel Number; name of the structural unit; job title; billing period; a note about the existence of arrears of wages from the employer to the employee for the previous period; the amount of the advance paid, etc. As a rule, the payslip is created in the form of a table. The form of the payslip can be approved by an internal administrative document (order, regulation, etc.). But, understand: there is no legally established form for this sheet. This is the creativity of a specific organization: whatever it wants, it will write, with the obligatory inclusion of what I have already listed above. I don’t understand: why don’t you ask your “buys”... They are obligated to explain these “industrial growth” of yours... Personally, I think these are the columns: “Indexation of wages and the second column: Growth in consumer prices”

Ivan Marinich

They did not transfer the advance at work. What to do?. some employees were transferred. but according to the law of meanness - no)) what can be done? Salary is still a long way off... is there any point in going into accounting? or it’s just stupid to wait for a salary. This is generally a matter of principle. maybe I have a loan or something else...

Lawyer's answer:
In fact, there are requirements in Article 136 of the Labor Code for the payment of wages at least 2 times a month by the employer; when determining the amount of the advance, the time actually worked by the employee (the work actually performed) should be taken into account. According to Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half month on the day established by the internal labor regulations of the organization, the collective agreement, and the employment contract. The amount of wages for the first half of the month (advance payment) is determined by collective agreements and agreements and cannot be lower than the tariff rate (salary) for the time worked (see Resolution of the USSR Council of Ministers of May 23, 1957 N 566). To process the advance payment, rate adjusters use a separate time sheet; if for some reason mistakes were made (and this is their mistake, after all), and the calculation is completed and submitted to the bank, then a corrective time sheet is drawn up, taking into account additional payments. For the accounting department, making adjustments to payments will not be difficult. In this case, the advance amount will be paid to you separately from all payments. Apparently accountants are too lazy to deal with you and they will start feeding you breakfast, feel free to run into them referring to the Labor Code of the Russian Federation and demand your money. If you have a trade union, feel free to go to the trade union committee and complain - I’m sure the money will be paid to you, and the girls from the payroll will remember you for a long time. If there is no trade union, then we will have to fight ourselves. However: The advance will not be paid if you did not work for the period from the 1st to the 15th. But if you worked at least one day, you must be paid an advance in proportion to the time worked (i.e. 50% of the salary or tariff rate for the time worked). Payment of wages, although twice a month, but with a delay of more than a month or half a month, is also contrary to labor legislation. This was voiced by the head of the department of labor relations and remuneration of the Ministry of Health and Social Development of Russia N.Z. Kovyazina (Tax Bulletin, No. 8, 2004). Therefore, go to the accounting department (payment department) and feel free to ask them this question - HOW did these accountants plan to offend the Proletariat??

Tamara Guseva

How are vacation days calculated in the Republic of Kazakhstan? The Republic of Kazakhstan!! ! With a salary at the beginning of 45,000 tenge, and then from the first of April to 80,000 tenge per month, what amount comes out when calculating vacation pay for the period of work from July 2012 to July 2013!!!Additionally 4 times 28 days paid business trip for 112,000 tenge

Lawyer's answer:
Paid annual labor leave is intended for the employee’s rest, restoration of performance, health promotion and other personal needs of the employee and is provided for a certain number of calendar days with preservation of the place of work (position) and average salary. In accordance with Article 136 of the Labor Code of the Republic of Kazakhstan, for all cases of determining the average wage provided for by this Code, the Government of the Republic of Kazakhstan establishes a uniform procedure for its calculation. The average wage is calculated on the basis of the Unified Rules for Calculating Average Wages, approved by Decree of the Government of the Republic of Kazakhstan dated December 29, 2007 No. 1394 “On approval of the Unified Rules for Calculating Average Wages” (hereinafter referred to as the Rules). According to paragraph 7 of the Rules, the average salary of an employee is calculated by multiplying the average daily (hourly) earnings by the number of working days (working hours) falling during the event period. Average daily (hourly) earnings in all cases are determined by dividing the amount of accrued wages in the billing period by the number of working days (hours), based on the balance of working time, respectively, for a five-day or six-day working week. Calculation period - a period of twelve calendar months preceding the event with which the corresponding payment (payment) is associated or the period of actually worked time, if the employee worked for the employer for less than twelve calendar months, used to calculate the average salary. If the billing period has not been fully worked, then the average daily (hourly) earnings are determined by dividing the amount of accrued wages for the time worked by the number of working days (hours) in a five-day or six-day working week, respectively, falling on this time worked. Event - cases related to the maintenance or payment of average wages in accordance with the Labor Code. Order No. 135-p of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan dated June 3, 2008 approved methodological recommendations for the application of the Rules, which are posted on the website of the Ministry of Labor and Social Protection of the Population of the Republic of Kazakhstan under the heading “Regulatory Framework”.

Anatoly Odnookov

Or can they pay me in advance on January 25, if I have been on maternity leave since December 6 and turned in my sick leave on December 9? Or just in salary?

Lawyer's answer:
Dear Olga! Since the Labor Code does not contain the concept of “advance”, and Article 136 of the Labor Code of the Russian Federation provides for the payment of wages at least every half month, the employer was obliged to pay you benefits within 10 days after the sick leave, at the earliest date for payment of wages established by the Internal Rules labor regulations. It seems that the law has been violated in your behavior, and you have the right to appeal the employer’s actions to the prosecutor’s office or the state labor inspectorate.

Leonid Senkiv

Should there be "88 IndZpRostConsumptionPrice" on the payslip?

Lawyer's answer:
Well, you got it, “pro”... . It’s good that now, when asking your question, you’ve made up your mind and don’t confuse the pay slip with the Time Sheet anymore... Well, listen here and don’t say, no, no, don’t say that you didn’t hear: According to Part 2 of Article 136 of the Labor Code of the Russian Federation, the form the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. Therefore, there is no standard form of pay slip. However, part 1 of Article 136 of the Labor Code tells us what mandatory information should be on the payslip: - components of the salary; amount and basis of deductions; - the total amount to be paid. In addition to this information, the pay slip usually contains the employee’s last name, first name, and patronymic; Personnel Number; name of the structural unit; job title; billing period; a note about the existence of arrears of wages from the employer to the employee for the previous period; the amount of the advance paid, etc. As a rule, the payslip is created in the form of a table. The form of the payslip can be approved by an internal administrative document (order, regulation, etc.). But, understand: there is no legally established form for this sheet. This is the creativity of a specific organization: whatever it wants, it will write, with the obligatory inclusion of what I have already listed above.

Vladislav Permitin(s)

I was paid an advance of 20% of my salary, is this legal or not?

Lawyer's answer:
The concept of “advance on wages” is absent in the Labor Code of the Russian Federation. However, Article 136 of the Labor Code of the Russian Federation obliges the employer to pay wages to employees at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. Thus, based on the norms of the Labor Code of the Russian Federation, the advance paid for the first half of the month is part of the salary. "...the amount of the advance on workers' wages for the first half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding a collective agreement, however, the minimum amount of the specified advance must not be lower than the worker's tariff rate for the time worked." (letter from Rostrud RF dated September 8, 2006 No. 1557-6)

Vyacheslav Avdokhin

can I transfer my salary to my wife’s card? The accounting department simply refuses me! do they have the right to do this?

Lawyer's answer:
The rules governing the payment of wages by the employer are para. 3 and 5 tbsp. 136 of the Labor Code of the Russian Federation: - wages are paid to the employee, as a rule, at the place where he performs the work or is transferred to the bank account specified by the employee on the terms determined by the collective agreement or employment contract; - wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract. The first rule states that wages are paid to the employee in cash or by bank transfer. Moreover, it talks about non-cash transfers to the employee’s bank account, and not other persons (although this is not directly stated). This conclusion is also confirmed by the second provision, which contains the general rule on the payment of wages directly to the employee. And only in the case where a federal law or employment contract contains a special condition, wages can be paid in a different way, that is, not “directly to the employee.” Here you can recall the transfer of wages to the bank account of the employee’s spouse, as well as alimony to the bank account of their recipient at the will of the employee (in the absence of a writ of execution or a notarized agreement on the payment of alimony). From the point of view of lawyers, the transfer of funds due to the employee as wages to the accounts of third parties at the request of the employee himself, as well as their offset against the debt to the employer himself, should be considered another method of remuneration in accordance with paragraph. 5 tbsp. 136 Labor Code of the Russian Federation. This means that in the employment contract it is necessary to stipulate a special condition regarding this method of payment of wages; the mere application of an employee with a visa of the head of the employing organization seems insufficient for the lawful transfer of funds and non-payment of wages in full directly to the employee. The terms of the employment contract may look like this: “Wages are paid to the employee at the organization’s cash desk (or transferred to a bank account), also at the request of the employee, agreed with the manager, the salary and/or part of it is transferred to third parties or sent as payment for services provided by the employer employee of the service provided by the loan." --- If there is no such clause in your employment agreement/contract, as well as a corresponding statement drawn up in the employee’s own handwriting, then you should be guided by paragraph. 5 of Article 136 of the Labor Code of the Russian Federation (Chapter 21): “Wages are paid directly to the employee....” Based on the above, we can conclude that the refusal of the accounting department of your organization to transfer wages in favor of third parties is lawful.

Stepan Nezdolev

In 2011, could wages be paid within 3 calendar days? And if among them there were weekends on Saturday and Sunday? Then was it possible in the statement of calculations? does the payment service indicate an extended payment period for these two weekends?

Lawyer's answer:
According to Art. 136. “Procedure, place and timing of payment of wages” of the Labor Code of the Russian Federation [Chapter 21] [Article 136] Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, employment contract. For certain categories of employees, federal law may establish other terms for payment of wages. If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day. Payment for vacation is made no later than three days before it starts. P.S. Since 2012, a new procedure for conducting cash transactions has been in force due to the fact that the Bank of Russia approved a new Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated October 12, 2011 No. 373-P, according to which the duration of the period for issuing The payroll period cannot exceed five working days. This is the new normal. It is established in clause 4.6 of the Regulations. Previously, the period did not exceed three days (clause 9 of the old Procedure). P.P.S. The deduction is due, pay attention to the submission of mandatory documents. To receive any social deduction, three mandatory documents are submitted to the Federal Tax Service at the citizen’s place of residence. 1. Application for the appropriate deduction. 2. Certificate of income in form 2-NDFL 3. Tax return. To receive a social tax deduction for education, in addition to the above mandatory documents, the following documents must be submitted. 1. A copy of the agreement with the educational institution for training. In the case of a paid form of education, such an agreement is mandatory. An important aspect: if the student is under 18 years of age, then only the parent must sign the main agreement with the educational institution. This requirement follows from the meaning of Art. 26 of the Civil Code of the Russian Federation. 2. A certificate from an educational institution confirming that the child’s education took place in the corresponding tax period as a full-time (full-time) education. According to the Tax Code of the Russian Federation, the deduction is provided to the parent only for full-time education of the child. 3. A copy of the license or other document confirming the status of the educational institution. The educational institution provides copies of such documents when concluding an agreement. 4. Copies of payment documents confirming the payment (transfer) of funds to an educational institution for the education of the taxpayer or his children. It should be clear from your payment documents who made the payment and for what. 5. Copies of documents confirming the birth data of children. The obligation to submit a birth certificate is indicated in the letter of the Federal Tax Service of Russia dated June 23, 2006. Standard deduction for children of full-time students under 24 years of age. is 1000 rubles. (for 1 child) every month until your annual income on an accrual basis does not exceed the amount of 280,000 rubles. The standard tax deduction for a child is provided until the end of the year in which he reached the age (Article 218 of the Tax Code of the Russian Federation, paragraph 19, paragraph 4, paragraph 1): 18 years; - 24 years old if he is a full-time student, graduate student, resident, intern, student, cadet.

Igor Reutskikh

Please tell me, I took a leave from work... I took a leave from work, from August 24. until 11.09, they paid half of the vacation pay, I called the office and they said the rest will arrive on 10.09. (on payday). Please tell me if they have the right to do this? if not, how to deal with it? where to turn? Thank you in advance.

Vitaly Kuvykin

How long does it take for money to be paid when taking leave and then retiring?

Lawyer's answer:
Labor Code of the Russian Federation Article 136. Procedure, place and timing of payment of wages Payment for vacation is made no later than three days before its start. Letter of the Federal Service for Labor and Employment dated December 24, 2007 N 5277-6-1 “On leave followed by dismissal” The Legal Department of Rostrud reviewed the letter<...>We report the following. 1. In accordance with Art. 127 of the Labor Code of the Russian Federation, upon a written application from an employee, unused vacations may be granted to him with subsequent dismissal (except for cases of dismissal for guilty actions). Providing the employee with unused vacation followed by dismissal is the right of the employer, and not his obligation. When an employee is granted leave with subsequent dismissal, the day of dismissal is considered the last day of leave. However, all settlements with the employee are made before the employee goes on vacation, since after its expiration the parties will no longer be bound by obligations. The same should be done with the work book and other work-related documents that the employer is obliged to provide to the employee - they must be given to the employee before going on vacation, i.e. on the last day of work. This conclusion also follows from the Determination of the Constitutional Court of the Russian Federation of January 25, 2007 N 131-О-О.

Mikhail Bondar

Employment contract. Tell me, the employment contract should indicate the exact date of the advance and payment of wages. Thanks in advance.

Lawyer's answer:
Lyubomir, according to Article 136 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, and employment contract. The Labor Code does not provide for such a thing as an “advance payment,” however, from the meaning of this norm it follows that wages must be paid 2 times a month. In addition, according to Art. 56 of the Labor Code of the Russian Federation, one of the mandatory conditions for inclusion in an employment contract is the terms of remuneration, and this is also nothing more than what is stated in Art. 136 of the Labor Code of the Russian Federation (of course, indicating on what dates the salary will be paid)

Valery Cheburkov

Can an employer oblige you to receive your salary using a card from a certain bank? I don’t know what is said about this in the document. agreement

Lawyer's answer:
According to Art. 136 of the Labor Code of the Russian Federation, wages are paid to the employee, as a rule, at the place where he performs the work, OR TRANSFERTED TO THE BANK ACCOUNT SPECIFIED BY THE EMPLOYEE ON THE CONDITIONS DETERMINED BY A COLLECTIVE AGREEMENT OR EMPLOYMENT AGREEMENT. Olga, obviously your organization is participating in a salary project - this is an agreement between the bank and the organization on crediting wages to the card accounts of the organization’s employees. This project involves the mass issuance by a bank with which an agreement has been concluded by the employing organization of bank cards for employees who are salary recipients. The company transfers wages to these cards. As a rule, such cards provide a special regime for depositing money, as well as special conditions for withdrawing cash. MOST OFTEN – THERE IS NO COMMISSION). In this case, the fee for transferring funds to cards is usually charged to the employer and, depending on the conditions offered by banks, ranges from 0.15 to 3 percent of the transferred amounts. In addition, the fee for annual maintenance and issuance of the cards themselves, AS A RULE, IS PAID BY THE employer FROM THEIR OWN FUNDS. Regarding card maintenance fees: the higher the status of the card, the more expensive it is to issue and maintain. It is quite possible that your management may choose the status of a card that allows you to pay for goods and services, both in Russia and abroad. therefore, the fee for servicing it can be quite high, although employees may not need such a card status. Regarding consent, at a minimum, employees must put their signature on the power of attorney to receive this very card with a PIN code, and de jure, give written consent to transfer the employee’s wages to a plastic card. So, de jure, for this, the employee must personally enter into a bank account agreement with the bank and submit to the employer an application indicating a specific account for crediting the wages due to him (which, unfortunately, does not happen in practice). In the absence of such a statement, the employer does not have the right, and in principle, will not be able to apply the non-cash payment procedure for wages. According to the Civil Code of the Russian Federation (Article 421), citizens are free to conclude an agreement and coercion to enter into an agreement (except for cases specified by law) is not allowed. Thus, the possibility of paying wages IN NON-CASH FORM entirely depends on the consent of the employee. It is not clear why you do not know what condition regarding the procedure for paying wages is contained in your employment contract, the original of which you must have. Your employment contract may ONLY provide for the POSSIBILITY of an employee receiving a salary in non-cash form. In fact, this condition will begin to apply only when the employee submits a corresponding application. In addition, an employee who has agreed to pay wages in non-cash form may subsequently require payment in cash. He also has the right to change the bank account to which his salary is transferred, and also has the RIGHT TO CLOSE this account. IF the terms of the collective or labor agreement concluded with you do not provide for a NON-CASH METHOD of payment of wages, then THE EMPLOYER UNILATERALLY DOES NOT HAVE THE RIGHT TO CHANGE IT (Article 72 of the Labor Code of the Russian Federation). According to Article 135 of the Labor Code of the Russian Federation, the terms of remuneration determined by the employment contract CANNOT BE WORSE compared to those established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, and local regulations.

Daniil Chizhevsky

Regarding the payment of salaries to employees of a newly created organization.. Please tell me: is it worth paying salaries if the organization was created only on April 6, 2012, and income is planned in May 2012? How to reflect this in accounting: accrue in April, and pay arrears in May?

Lawyer's answer:
Article 136 of the Labor Code of the Russian Federation establishes that wages are paid no less frequently than every half month on the day established by the internal labor regulations, collective agreement, or employment contract. Many enterprises, in order to avoid paying wages twice a month, practice collecting applications from employees with a request to pay wages once a month. However, this practice is illegal. The fact is that terms for payment of wages other than those established by the Labor Code of the Russian Federation can only be established by federal laws, and therefore no statements by employees can be the basis for paying wages once a month. Despite the unambiguity of legislative regulation, a number of top managers and lawyers take the position that if they have an employee’s application, they can still pay wages once a month. Rostrud recently put an end to the discussion. In its letter No. 472-6-0 dated March 01, 2007, the Federal Service for Labor and Employment emphasizes the illegality of the practice of paying wages once a month (even if there is a corresponding application from the employee) and warns employers about possible liability for violation of the terms of payment of wages in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. In April you must pay the advance. On the last day of the month, calculate wages for the period from April 6 to April 30, depending on the actual time worked by each employee. Pay the salary payment minus advance payment in May, on the day established for payment of wages. “Accrue in April, and pay arrears in May?” - Yes, exactly!

Anastasia Belyaeva

On the 21st I received an advance of 5000 rubles. March 5 salary 900 rub. In total I received 5900. Maybe the advance payment will be more than the salary? this had never happened before. The advance was always half the salary.

Lawyer's answer:
In accordance with Article 136 of the Labor Code, wages are paid at least every half month on the day established by the internal labor regulations of the organization, the collective agreement, and the employment contract. The Labor Code does not regulate specific terms for payment of wages, as well as the size of the advance. At the same time, it should be taken into account that, according to Resolution of the Council of Ministers of the USSR dated May 23, 1957 N 566 “On the procedure for paying wages to workers for the first half of the month,” which is in force insofar as it does not contradict the Labor Code, the amount of the advance on workers’ wages for the first half of the month half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding a collective agreement, however, the minimum amount of the specified advance must not be lower than the worker’s tariff rate for the time worked. Thus, with regard to the specific terms of payment of wages, including advance payments (specific dates of the calendar month), as well as the size of the advance payment, they are determined by the internal labor regulations, the collective agreement, and the employment contract. Thus, in addition to the formal fulfillment of the requirements of Article 136 of the Labor Code on the payment of wages at least 2 times a month by the employer, when determining the amount of the advance, the time actually worked by the employee (the work actually performed) should be taken into account.

Inna Kolesnikova

How to proceed? I have been on yet another preferential leave for almost a month, but they are not paying vacation pay... In the Far North, discounted travel is required once every 2 years. The travel was paid (50% of the money was transferred). But they promised vacation pay in advance, i.e. January 27-28, but the deadlines were all over. The chief accountant now says that it was the beginning of the year, accounts were opened. And now they promise vacation pay as part of their salary, and this is already February 13th. And on February 25, my family and I are returning home. Vacation ends. Some tickets had to be returned, now we are sitting in one place, but we could go to relatives and relax, in short. I know all the consequences of non-payment if you contact the Rostrudinspektsiya. But I work in a position, and I understand the consequences of this appeal. But I can’t leave, because my family has nothing to do with it. What if I had no savings? I wouldn't have left at all, would I?

Lawyer's answer:
In accordance with Art. 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start. At the beginning (in order not to create a conflict situation), I recommend contacting management in writing with a link to this article and a request for payment of vacation pay.

Valentin Likhodedov

What is the procedure for paying vacation pay? The employer refuses to pay vacation pay in the month of going on vacation, explaining that since the vacation is in February, I can only receive vacation pay with the February salary, i.e. in a month. Is this legal and if not, what sanctions can be applied to the employer?

Lawyer's answer:
By law According to Part 9 of Article 136 of the Labor Code of the Russian Federation, the employer is obliged to pay vacation pay to the employee no later than 3 days before the start of the vacation. Mistake #1: Calculation on working days Some companies pay vacation pay to their employees 3 working days before the start of the vacation. And although this is not a mistake entailing any punishment, it is still not the correct interpretation of the Labor Code of the Russian Federation. The fact is that Article 136 of the Labor Code does not indicate which days to count when paying vacation pay: working days or calendar days. That is why it is necessary to be guided by the provisions of Article 14 of the Labor Code of the Russian Federation. It says that if the legislation does not stipulate the nature of the days, then the calculation must be carried out in calendar days. So do not rush to transfer money to vacationers ahead of time, because the period established by law is quite sufficient to prepare workers for the next planned vacation. Mistake No. 2: paying vacation pay after vacation Many companies pay vacation pay after the employee has taken a vacation. They do this mainly not on their own initiative, but at the request of the employee himself. You can understand a vacationer: the money will be safer, because after the holidays, as a rule, there is not enough of it. But such a gesture on the part of the employer can result in big problems for the company. The fact is that the Labor Code of the Russian Federation does not contain such norms that would allow the employer to pay vacation pay later than three days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). And if the company nevertheless commits such a violation, the labor inspectorate may impose a significant fine. According to Article 5.27 of the Russian Code of Administrative Offences, the head of an organization can pay from 1,000 to 5,000 rubles for such an act. And if such a violation is repeated, then the official may be disqualified for a period of 1 to 3 years. For legal entities, the fine is set at 30,000 to 50,000 rubles.

Timur Nasledyshev

Is vacation pay paid at the beginning of the vacation or after the vacation? I’ve been on vacation for 9 days now, and the money hasn’t been transferred yet.

The employer is obliged to pay vacation pay to the employee no later than three days before the start of the vacation (Article 136 of the Labor Code). Moreover, this does not depend in any way on the duration of the vacation and the reasons for which it was taken.

Natalia Sokolova

Do I have the right to refuse? Do the accounting department, the director, the budgetary enterprise have the right to refuse my desire to receive wages into another account in another bank? How to solve such a problem? They assure me that this is not possible, because they have an agreement with a specific bank. But no one asked me and I didn’t sign anything. The bank with which this company has an agreement is NOT CONVENIENT! It takes a long time to explain why!

Lawyer's answer:
Article 136 of the Labor Code of the Russian Federation. Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the bank account specified by the employee under the conditions determined by the collective agreement or employment contract. Therefore - 1. Your request may be denied 2. You can refuse the card and receive in cash.

Anastasia Sergeeva

Please tell me the number of the article that describes what is on the state. Enterprises must issue salary receipts (receipts)

Igor Babenin

Explain, the person wrote vacation from 12.07, when does he need to pay vacation pay on 07.06 or 07.09? 07.07 and 08.07 days off

Lawyer's answer:
You must pay vacation pay no later than three days before the start of your vacation. This is a general rule prescribed in Article 136 of the Labor Code of the Russian Federation. And there are no exceptions. And Rostrud also clarified that they mean three calendar days, not working days (see letter dated December 21, 2011 No. 3707-6-1).

Vyacheslav Lyusin

The employee wrote a statement asking to divide his vacation into four parts of seven days during 2009. Rabotod

The employer's actions are illegal. 1. By agreement between the employee and the employer, annual paid leave may be divided into parts. Moreover, at least one part of this leave must be at least 14 calendar days. (Article...

Vladimir Samosyuk

Look inside. Is it possible to pay wages once a month at the request or application of an employee? (point to the article of the Labor Code, please!!!)

Lawyer's answer:
no, Article 136 of the Labor Code clearly states that wages are paid at least every half month. Even if an employee writes a statement asking for earnings once, this will be a violation and the employer may be held accountable for violating labor laws. Definitely.

Olga Sorokina

Within how many days should I make a full calculation of vacation pay from the moment I go on vacation? They issued vacation pay, went on vacation, handed in tickets to pay for the trip there and back, but they don’t refund the money for the tickets. I called the settlement office, asked what was the matter, they said I had a debt and the road money was used to pay the debt. I began to look into it and it turned out that they had made a mistake and would do a recalculation, a month passed, but there was still no recalculation, the road workers don’t pay me, that’s why I’m asking.

Lawyer's answer:
The question and the addition to the question do not match in content. In your case, since you received vacation pay, there are no violations of the Labor Code of the Russian Federation. The employer is obliged to pay vacation pay to the employee no later than three days before the start of the vacation (Article 136 of the Labor Code). And the accounting department will recalculate everything and all accruals and deductions will be indicated on the payslip.

Victor Tarasyuk

Place cash on your Visa card. Good afternoon I have 2 Visa cards - one from Avangard Bank, the second from VTB. one receives a salary, the second receives a percentage of the deposit. In the near future I may leave for a new job where the salary is paid in cash. I'm used to using cards. Is it possible to put cash on cards? What is needed for this? Thank you!

Lawyer's answer:
In the VTB24 telebank or in the Avangard Internet bank, take the card details to replenish your card account. You write an application to the accounting department indicating your account details. Example: To the accounting department of Alpha LLC from sales manager Ivan Ivanovich Ivanov Application I request that you transfer wages, as well as all funds due to me during my work at Alpha LLC to a special card account (SCS) using the following details: SCS No. 40817810200210009654 at JSCB Sberbank of Russia (OJSC) BIC 044525225 c/s 30101810400000000225 at the OPERA of the Moscow State Technical University of the Bank of Russia. Ivanov /I. I. Ivanov / 04/02/2007 The procedure for paying wages is established by Article 136 of the Labor Code. According to this norm, money is given to the employee, as a rule, at the place where he performs the work or is transferred to the bank account specified by the employee. The conditions for payment of wages must be determined by a collective or labor agreement. Therefore, when concluding an employment contract with an employee, the employer should pay attention to this point. And if the company decides to switch to a non-cash form of payments with staff, it needs to provide in the contract the procedure and conditions for transferring salaries to the card (for example, at whose expense banking services will be paid). An additional agreement can be drawn up for employment contracts that have already been concluded at the moment. It must be signed by both the employer and the employee. After all, changes to the employment contract can only be made if the employee does not object. It is also advisable to include provisions on non-cash payments in the text of the collective agreement. At the same time, the company has the opportunity to change the terms of the employment contract unilaterally. An employee’s disagreement with such changes may become grounds for his dismissal under clause 7 of part 1 of Article 77 of the Labor Code. However, as a rule, things do not come to such drastic measures. And if an employee flatly refuses to receive a bank card, then the employer usually meets him halfway. From the wording of Article 136 of the Code, it follows that the employee must document his desire to receive money on the card. To do this, each employee is required to submit an application to the employer with a request to transfer wages to a bank account. The application must indicate the bank details necessary for transferring money. To avoid errors and claims, the application must be carefully checked by the employee and signed.

Daria Golubeva

Salaries have been delayed for 2 weeks already. what to do? (government institution)

Lawyer's answer:
To begin with, continue to go to work and do not miss days, because you can be fired for absenteeism. Article 136 of the Labor Code of the Russian Federation provides for the obligation of the employer (organization or entrepreneur) to pay wages at least twice a month. The exact dates of payment must be specified in the employment or collective agreement, or other document, so that you can clearly rely on the date of delay in your salary. If the employer delays wages by more than 15, the employee has the right to: receive compensation for the delay; (Compensation is paid along with salary) stop working if the employer delays wages for more than 15 days; receive compensation for moral damage caused by delayed wages. This follows from Articles 142, 236 and 237 of the Labor Code of the Russian Federation and paragraph 63 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2. The employer must be notified of the suspension of work in writing; such a document can be drawn up in any form. This follows from Article 142 of the Labor Code of the Russian Federation. The next day after the employer notifies the employee in writing that he is ready to repay the debt, he needs to go to work. In this case, the salary debt will be paid on the day you return to work. Such conditions are provided for in Article 142 of the Labor Code of the Russian Federation. Article 142 of the Labor Code of the Russian Federation establishes a list of cases when stopping work due to delayed wages is prohibited.

Pavel Skrebnev

In what order should vacation pay be paid: before the vacation or after?

Lawyer's answer:
According to Article 136 of the Labor Code of the Russian Federation, payment for vacation is made no later than three days before its start. And according to Article 124 of the Labor Code of the Russian Federation, if the employee has not been paid on time for the period of annual paid leave, then the employer, upon a written application from the employee, is obliged to postpone the annual paid leave to another period agreed with the employee.

Vladimir Titaev

Can an employer oblige an employee to receive wages on a bank card? (It’s just that the employer forces you to use the services of a certain bank. And I am categorically against using the services of this bank.)

Lawyer's answer:
No, if this is not reflected in the employment or collective agreement. Labor Code. Article 136. Procedure, place and timing of payment of wages When paying wages, the employer is obliged to notify each employee in writing about the components of the wages due to him for the relevant period, the amount and grounds for deductions made, as well as the total amount of money to be paid . The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations. Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the bank account specified by the employee under the conditions determined by the collective agreement or employment contract. The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract. Wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract. Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. For certain categories of employees, federal law may establish other terms for payment of wages. If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day. Payment for vacation is made no later than three days before it starts. And yet, the bank always charges you a percentage for using the banking service. As a result, you constantly lose part of your salary when you receive it + you spend time and money getting to a bank or ATM, which may not have the entire amount of your salary. In general, if in count. this is not reflected in the contract or employment contract, then you have the right to disagree. And you'll be right.

Alexandra Ilyina

Strange salary payment. I wanted to get a job as a delivery courier in a cafe, the interview went even too well... They take me with open arms, but there is one oddity. I asked how the salary is paid? Deputy The dira with whom I talked answers - once a month, on the 17th. I should start on March 5th. Accordingly, I thought that they would pay me money for these 12 days that I would work, but I decided to clarify. But suede answers me - “No, the payment will be on April 17. The salary for March will be paid.” Is it possible that they would pay for a month of work after 17 days?? And if I decide to quit, will I work for 17 days in vain or what? Has anyone encountered this??

Lawyer's answer:
Of course, it is difficult to judge based on one fact. There are different payment dates for wages, and the fact that it is paid on the 17th does not mean with all certainty that you will work for free in March upon dismissal, since the payment of settlement pay upon dismissal is in no way connected with the day the salary is paid. It is made on the day of dismissal - if. of course, everything is according to the law. However. The labor code is mandatory for everyone, including state-owned enterprises. and for private ones. and for individual entrepreneurs. And this employer is already violating it - so. that the payment is made once a month. According to Article 136 of the Labor Code, “Wages are paid at least every half month on the day established by the internal labor regulations..”. In other words, salaries must be paid at least TWO times a month: for the first half of the month and for the second. And this employer allows himself to violate even such a small thing. Not a good call.
The labor inspectorate will not help, then file a complaint with the prosecutor's office. Labor Code of the Russian Federation Article 136. Procedure, place and timing of payment of wages Payment for vacation is made no later than three days before its start. Article 236. Financial liability of the employer for delay in payment of wages and other payments due to the employee. If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest. (monetary compensation) in the amount of not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time from amounts unpaid on time for each day of delay, starting from the next day after the established payment deadline until the day of actual settlement, inclusive. The amount of monetary compensation paid to an employee may be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.
Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations. The form of the pay slip does not apply to the unified forms of primary accounting documentation for recording labor and its payment, approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1. Among the forms approved by the specified Resolution, there is no form of pay slip. Nevertheless, the employing organization, fulfilling the requirements of Art. 136 of the Labor Code of the Russian Federation, must develop and approve it as an internal local document of the company independently or provide for its form in the regulations on remuneration. In other words, a payslip is a mandatory document that must be drawn up in an organization. In practice, as a rule, organizations use a payslip form, which is generated automatically using an accounting program. The employer’s obligations to store a payslip with the employee’s signature are not provided for at the legislative level. Information on the amount of accrued payment to the employee and the deductions made, which must be contained in the pay slip, is also duplicated in the unified forms N T-49 "Payroll", N T-51 "Payroll", N T-53 "Payroll" . These forms are required to be filled out and stored in the organization, and they contain the employee’s signature. Moreover, if an organization uses Form N T-49, then Forms N N T-51 and T-53 are not filled out. For employees receiving wages using payment cards, only a payroll sheet (N T-51) is drawn up, and a payroll sheet (N T-49) and a payroll sheet (N T-53) are not drawn up. If necessary, the employing organization can provide in the approved and developed form of the pay slip the line “employee signature” and establish, for example, in the regulations on wages, the responsibility of the responsible person (accountant) for calculating wages and storing these documents.

Natalya Belyaeva

Maybe a person who has become disabled. A man worked as a driver, for the last 4 months he was on sick leave, received work group 3 disability, can he go on vacation from work if, in turn, he missed sick leave on vacation, and will he still have 42 days of vacation as a driver if he now cannot work as a driver.? And if he quits now, what kind of payments will he be entitled to?

Lawyer's answer:
I assume that after 4 months of sick leave the person returned to work. Otherwise your question loses all meaning. The issue can be resolved in different ways. It all depends on which option suits the employee and the employer. Leave for the second and subsequent years of work can be granted at any time of the working year in accordance with the order of provision of annual paid leave established by a given employer. Annual paid leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee, in the cases listed in Article 124 “Extension or transfer of annual paid leave” of the Labor Code of the Russian Federation. One of these cases is sick leave. The list of cases in the article is open, and the organization itself has the right to determine other cases when leave can be extended or postponed. Naturally, they need to be recorded in the internal documents of the organization. What do the internal local documents in the organization where your person works say about this? They should be read. The administration is obliged to provide them to you. Perhaps you will find answers to your questions in them. I'll try to list typical situations. The employer must notify the employee about the vacation two weeks before it begins. Was there such a warning? It is important. If the employer misses this deadline, he must reschedule the vacation. The new vacation period is established by agreement with the employee, and an application must be required from the employee. Were there any applications for leave at all? This is also important. The accounting department must pay the employee vacation pay no later than three days before the start of the vacation. This is the requirement of Part 9 of Article 136 of the Labor Code of the Russian Federation. If the employer is late here, the vacation will need to be rescheduled. Proceed from the fact that if the employee was not paid in a timely manner for the period of annual paid leave or the employee was warned about the start time of this leave later than two weeks before it began, then the employer, upon the written application of the employee, is obliged to postpone the annual paid leave to another date , agreed with the employee. Since the person earned the vacation (if your person is entitled to it) as a driver, then 42 days will remain. The fact that he is now unable to work as a driver will have an impact on the next holiday, which he will no longer earn as a driver. If you quit, you will receive compensation for unused vacation. Try asking this question in the legal advice, labor law category. Perhaps someone will share their experience.

Established by the rules of the collective agreement (according to the Labor Code of the Russian Federation. Section VI. Article 136. Procedure, place and timing of payment of wages). In general, such a concept of “advance” does not exist in the Labor Code of the Russian Federation. “Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, employment contract.” You worked honestly for two weeks and received the money you earned, then you worked for another two weeks and again received the required monetary fee for this ! And why do all employers call the first salary of the month an advance? ! They essentially don’t lend you anything, but only pay you the money they earn for your work. And at each enterprise, firm, etc., they decide in their own way and write down in the documents how much the salary should be for the first two weeks of work per month (either it is fixed, for example: everyone is paid three thousand rubles, or floating: you can independently, every month, tell the accountant the required amount of the first salary, for example: from a thousand to five thousand rubles can be paid to you for two weeks of work, for two weeks the amount of two and a half thousand rubles will be enough for you, which you will tell the accountant), so feel free go to the accounting department and your superiors so that they can familiarize you with the procedure for paying wages, which is made twice a month.

Valentina Grigorieva

Tell me, if I go on vacation followed by dismissal, should I be paid for it? I didn’t have time to take advantage of my vacation!

The employer is obliged to pay vacation pay to the employee no later than three days before the start of the vacation (Article 136 of the Labor Code). Moreover, this does not depend in any way on the duration of the vacation and the reasons for which it was taken.

1. How often and within what time frames must wages be paid to employees?

2. How to determine the amount of advance payment due to employees.

3. In what order are insurance premiums and personal income tax from wages and advance payments calculated and paid?

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly. At the same time, the stumbling block for many is paying advances to employees. Is it necessary to split the salary into an advance payment and a final payment if the amount is already small? Is an advance paid to external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Frequency of salary payment

The Labor Code of the Russian Federation establishes the employer’s obligation to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Resolution of the USSR Council of Ministers dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month,” which is still in effect to the extent that does not contradict the Labor Code of the Russian Federation. Therefore, to make it easier to understand, in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is established at least every half month. At the same time, other payments to employees have their own deadlines:

vacation pay must be paid no later than 3 days before the start of the vacation;
Severance pay must be paid on the day the employee leaves.

But the payment of sick leave is precisely tied to the payment of wages: benefits must be paid on the day closest to the date of payment of wages after the award of benefits. If such the nearest day is the day of payment of the advance, then the benefits must be paid along with it.

! Note: The requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers to fulfill in relation to all employees (Rostrud Letter No. 3528-6-1 dated November 30, 2009). That is advance must be paid, including:

if the employee is an external part-time worker;
if the employee voluntarily wrote an application for payment of wages once a month;
if local regulations of the employer, employment contracts, etc. Payment of wages is established once a month. This provision is void and cannot be enforced, as it violates the requirements of the Labor Code of the Russian Federation.
regardless of the amount of earnings and the accepted wage system.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation to pay wages to employees at least every half month, then in the event of an inspection by the labor inspectorate he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for officials – from 1,000 rubles. up to 5,000 rub.
for individual entrepreneurs - from 1,000 rubles. up to 5,000 rub.
for legal entities – from 30,000 rubles. up to 50,000 rub.

Deadlines for payment of wages

Currently, labor legislation does not contain specific terms for payment of wages, that is, the employer has the right to set them independently, enshrining them in the internal labor regulations, collective agreement, and employment contracts with employees (Article 136 of the Labor Code of the Russian Federation). The following must be taken into account:

The time interval between salary payments should not exceed half a month. In this case, payments do not have to fall within one calendar month (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th day, then for the second - on the 30th (31st) of the current month, if for the first - on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can set the frequency of payment of wages more often than once every half month, for example, every week - this approach is acceptable since it does not worsen the situation of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

Deadlines for payment of wages must be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. A wording such as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half month may be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the gap between payments will exceed half a month.

If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! Note: The employer bears (including advance payments and other payments in favor of employees): financial, administrative, and in some cases even criminal.

Advance amount

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the worker’s tariff rate for the time worked. Despite the fact that this resolution deals with the wages of workers, a similar approach can be used in relation to other workers.

The amount of advance payment to be paid to the employee can be calculated in one of the following ways:

in proportion to the time worked;

in the form of a fixed amount, for example, calculated as a percentage of the salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee was on sick leave for most of the month, on leave without pay, etc. and was paid an advance, at the end of the month the accrued wages may not be enough to cover the advance payment. In this case, the employee has a situation, the retention of which is associated with certain difficulties for the employer.

Using the first option, paying an advance in proportion to the time actually worked, is more preferable, although more labor-intensive for the accountant. In this case, the amount of the advance is calculated based on the employee’s salary and the days he actually worked for the first half of the month (based on the time sheet), so the possibility of “transferring” the advance is practically excluded. Rostrud specialists in Letter No. 1557-6 dated 09/08/2006 also recommended that when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work).

! Note: The Labor Code obliges the employer for each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

on the components of wages due to him for the relevant period;
on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
about the amounts and grounds for deductions made;
about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Methods of payment of wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit part of wages (no more than 20%) from being paid in kind, for example, in finished products (Part 2 of Article 131 of the Labor Code of the Russian Federation). In this case, the specific method of payment of wages must be specified in the employment contract with the employee. Let us dwell in more detail on monetary forms of payment of wages.

Payment of wages in cash

Payment of wages to employees from the cash register is documented with the following documents:

payment (form T-53) or payroll (form T-49);
expense cash order (KO-2).

If the number of employees is small, then the payment of wages to each employee can be processed using a separate cash order. However, with a large staff, it is more convenient to draw up a payroll (settlement and payment) statement for all employees and make one expense order for the entire amount paid according to the statement.

Transfer of salary to a bank card

The conditions for paying wages in non-cash form must be specified in the collective agreement or employment contract with the employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and servicing of salary cards for employees. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! Note: It is possible to transfer wages in non-cash form only with the consent of the employee and only using the details specified in his application. In addition, the employer cannot “bind” its employees to a specific bank: labor legislation gives the employee the right at any time to change the bank to which his wages should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance contributions from wages

We found that employees must be paid at least twice a month. In this regard, many people have a question: is it necessary to calculate insurance premiums and personal income tax from the advance payment? Let's figure it out. According to the law, insurance premiums must be calculated based on the results of the month for which wages are accrued (Clause 3, Article 15 of Federal Law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income was accrued for work duties performed (clause 2 of Article 223 of the Tax Code of the Russian Federation). Thus, Neither insurance premiums nor personal income tax need to be charged on the advance payment.

The deadlines for payment of insurance contributions from wages are the same for all employers and do not depend on the date of payment of wages. Currently, contributions to extra-budgetary funds must be paid before the 15th day of the month following the month of salary calculation (clause 5 of Article 15 of Law No. 212-FZ). An exception is insurance contributions to the Federal Social Insurance Fund of the Russian Federation against accidents and occupational diseases - they must be paid on the day established for receiving funds from the bank to pay wages for the past month (clause 4 of Article 22 of Law No. 125-FZ).

Unlike insurance premiums, the deadline for paying personal income tax depends on the date and method of payment of wages:

Payroll accounting

In accounting, the calculation of wages, as well as personal income tax and insurance contributions, is reflected on the last day of the month worked. In this case, the following entries are made:

date	Account debit	Account credit
Date set for payment of wages for the first half of the month	70	50(51)	Salaries for the first half of the month were paid from the cash register (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Salary accrued
Last day of the month	70	68	Personal income tax withheld from wages
Last day of the month	20(23, 26, 44)	69	Insurance premiums calculated from wages
Date set for payment of wages for the second half of the month (final payment)	70	50(51)	Salaries paid from the cash register (transferred to employee cards)
The last day of the deadline established for the payment of wages according to the statement from the cash register	70	76	Amount of uncollected salary deposited
The next day after the end of the period established for payment of wages according to the statement from the cash register	51	50	The deposited salary amount is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for wages not received on time	76	50	Deposited wages issued

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Normative base

Labor Code of the Russian Federation
Code of Administrative Offenses of the Russian Federation
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application”
Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
Letter of Rostrud dated November 30, 2009 No. 3528-6-1
Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

Find out how to read the official texts of these documents in the section

♦ Category: , .

What salary payment date should I set in 2019? Is it possible to set a period for paying wages and, for example, stipulate in the employment contract that wages are paid from the 3rd to the 7th? Or should the date be fixed? What exactly should be done to bring salary payment dates into line with the new requirements? In our article you will find step-by-step instructions.

Latest salary changes – in 2016

Since October 3, 2016, a new version of Article 136 of the Labor Code of the Russian Federation has been in effect (in connection with the entry into force of Federal Law No. 272-FZ dated June 3, 2016). In connection with this change, it makes sense for the accountant to immediately pay attention to how many consequences, namely:

salaries cannot be paid later than the 15th day of the month of the next month (See “”);
Difficulties may arise in meeting the deadlines for paying bonuses for periods worked (See "");
You will need to control the periods between the advance and the basic salary (See “”).

Salary payment date 2019

According to the new version of Article 136 of the Labor Code of the Russian Federation, in force since October 3, “The specific date for the payment of wages is established by the internal labor regulations, a collective agreement or an employment contract.”

Thus, from October 3, the salary payment date must be specifically determined. Previously, there was no such requirement, so many employers set a salary payment period, for example, “from the 1st to the 12th” or, for example, from “the 5th to the 7th.” Since October 3, 2016, such periods of payment of wages are illegal.

The salary payment date from October 3, 2016 must be determined precisely and specifically. Otherwise, the company risks being fined up to 50,000 rubles for a primary violation and 100,000 rubles for a repeated violation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Pay your salary twice a month. Set specific payment dates in the employment or collective agreement or in the LNA, for example in the regulations on remuneration (Letter of the Ministry of Labor dated May 24, 2018 N 14-1/OOG-4375).

Pay the advance from the 16th to the last day of the current month, salary for the second half of the month - from the 1st to the 15th of the next month. If the payment date falls on a weekend or holiday, pay the salary the day before (Article 136 of the Labor Code of the Russian Federation, Letter of the Ministry of Labor dated February 14, 2017 N 14-1 / OOG-1293).

Who needs to change payment dates in documents?

Some employers will not need to do anything if the salary payment dates meet the requirements of the new Article 136 of the Labor Code of the Russian Federation.
However, it is necessary to change the salary payment dates if:

employees receive their salary later than 15 days after the end of the period for which it was accrued (for example, for the second half of the month - on the 18th of the next month);
salary is paid once a month;
salaries are paid on days that are more than half a month apart, for example the 6th and 23rd;
salaries are paid not on a specific day, but on one of the days of a fixed period, for example from the 5th to the 10th.

How exactly to proceed and change the salary payment dates? Follow the step-by-step instructions.

Step 1: decide on the timing of salary payment

Correlate the dates of advance payment and salary as follows:

At the same time, new terms for payment of wages must be agreed upon with the trade union (Part 1 of Article 190 and 372 of the Labor Code of the Russian Federation). Unless, of course, it was created in your organization.

Step 2: Modify Documents

Part 6 of Article 136 of the Labor Code of the Russian Federation stipulates three documents in which the employer has the right to set the terms for payment of wages:

internal labor regulations;
collective agreement;
employment contract.

What documents are required are explained in the table:

You need to have time to make changes to the documents that set the deadlines for paying salaries before October 3, 2016.

Please note: all salary payment dates in the documents listed above must be consistent with each other. That is, there should not be a situation where the internal labor regulations determine certain dates, and the employment contract determines others.

Labor regulations

If you need to issue an order to amend the internal labor regulations, you can make it according to this example:

Employment contract

Conclude an additional agreement to the employment contract and stipulate in it new terms for payment of wages.

Collective agreement

If the collective agreement provides for incorrect dates for the payment of wages, then changes must be made to it.

Changes and additions to the collective agreement are made in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner provided for by the collective agreement (Article 44 of the Labor Code of the Russian Federation). Read the collective agreement and it will be clear from it how to change it correctly.

Attention: any changes to the collective agreement are possible only by mutual agreement of the parties. An employer does not have the right to unilaterally refuse to comply with the terms of a collective agreement.

You may need:

create a commission to conduct negotiations;
negotiate and agree on the timing of payment of salaries and advance payments.
draw up an additional agreement to the employment contract
send an additional agreement for notification registration to the labor authority of the local administration (Part 1 of Article 50 of the Labor Code of the Russian Federation);

Familiarize the employees with the new version of the collective agreement against signature.

Step 3: Pay your salary on the new date

It is necessary to start paying wages on the new terms as early as October 3, 2016. However, if the established payment day coincides with a weekend or non-working holiday, then the salary must be paid on the eve of this day (Part 8 of Article 136 of the Labor Code of the Russian Federation). October 15 is Saturday. This means that many will need to receive their salaries for September no later than October 14th.

The timing of payment of wages in 2019 is regulated by the labor legislation of the Russian Federation and is strictly controlled by the state. From the article you will learn how often to pay wages to employees, why it is important to comply with payment deadlines, and what threatens violators of the Labor Code of the Russian Federation regarding salary deadlines.

What does the Labor Code of the Russian Federation say about the timing of payment of wages in 2019?

Salary terms are fixed in Art. 136 Labor Code of the Russian Federation. According to it, money for employees’ work should be transferred to:

at least every half month; And
no later than 15 calendar days from the end of the period for which the payment was accrued.

If the salary date approved by the employer falls on a weekend, the money is issued the day before.

What documents indicate the days of payment of wages?

The employer must record a specific schedule for the transfer of salary money in its local regulations (LNA): internal labor regulations (ILR), collective or employment agreement. It is these 3 documents that Art. 136 Labor Code of the Russian Federation.

The wording of this article is designed in such a way that the question often arises: is it necessary to fix salary terms in all of the above documents or is one of them sufficient? The answer to it was repeatedly given by both officials and judges (letter of Rostrud dated March 6, 2012 No. PG/1004-6-1, ruling of the Moscow City Court dated December 24, 2012 No. 4g/5-12211/12).

According to the explanations, it is enough that the deadlines are fixed in one of those given in Art. 136 Labor Code of the Russian Federation documents. Moreover, according to Rostrud, PVTR is a priority. He explains this by saying that the PVTR is a general document, the norms of which apply to all personnel, while an employment contract regulates relations with a specific employee, and a collective agreement may not be concluded at all.

In order to completely eliminate disputes with inspectors, you can do the following: fix the rules for issuing wages in the PVTR, and add a phrase referring to the PVTR to labor or collective agreements: “salaries are issued in accordance with clause(here we indicate the number of the PVTR point) labor regulations..."

What to consider when setting payroll dates

Before approving salary dates, consider the possible risks and tax consequences. There are a number of slippery points that you should pay attention to:

The expressions “every half month” and “twice a month” should not be confused. For example, the numbers 3 and 16 fit the definition of “twice a month,” but the rule of not exceeding a gap of 15 days is not followed here, since from the 16th to the 3rd it is more than half a month.
It is dangerous to choose not clear dates, but a time period - for example, from 1st to 5th, as well as deadlines, for example, no later than the 5th and 25th. Firstly, Art. 136 of the Labor Code of the Russian Federation speaks of the need to establish specific dates, and secondly, there is a risk of confusion and exceeding the six-month interval between payments. The illegality of this approach is stated in the letter of the Ministry of Labor of the Russian Federation dated November 28, 2013 No. 14-2-242, the resolution of the Supreme Court of the Russian Federation dated May 15, 2014 No. 3-AD14-1, the ruling of the Trans-Baikal Regional Court dated September 5, 2012 No. 33-2867-2012.
An insufficiently defined phrase, for example: “salaries are issued no later than the 5th and 20th of each month”. After all, it is impossible to understand from such a phrase when an advance is given and when the final amount is given.
When choosing convenient dates, you need to take into account the requirements of the Tax Code of the Russian Federation. Thus, the 15th day for the final payment turns out to be inconvenient, since the advance payment in this case falls on the 30th day, and this is the last day in many months. From the advance paid on the last day of the month, personal income tax will have to be withheld (clause 2 of Article 223 of the Tax Code of the Russian Federation, determination of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). But in months that have 31 days, this is not necessary. This will create confusion for both the accountant and controllers.

To learn how to reflect the tax withholding date in 6-NDFL, read this article.

Is it permissible to pay salaries more than twice a month?

Yes, definitely. The Labor Code directly states that salaries are paid “at least every half month.” This means that restrictions are placed only on rarer payments to employees, but not on more frequent ones (letters from the Ministry of Labor of the Russian Federation dated 02/03/2016 No. 14-1/10/B-660, dated 12/06/2016 No. 14-1/B-1226 ).

If you wish, you can issue money not twice a month, but weekly and even daily. However, before switching to a more frequent frequency of salary payments, it is worth considering the feasibility of this: whether such a schedule will be convenient and beneficial for both employees and the employer himself.

Practice shows that this is beneficial for those employers who employ temporary staff; in other cases, the benefits of more frequent payment of money are completely unobvious, if not completely absent.

The weekly payment does not excite the staff either: according to repeated statistical surveys, the majority of employees would like to maintain a 2-time salary schedule.

Is it legal to pay wages ahead of schedule?

It is only legal if the payday falls on a weekend. In other cases, despite the fact that there is no violation of the rights of employees, it is not recommended to pay money earlier than approved by the employer’s LNA. This is fraught with claims from the labor inspectorate and the imposition of a fine.

As we have already found out, the Labor Code of the Russian Federation requires that the dates of payment of wages be clearly recorded in the employer’s LNA. By paying wages ahead of the approved date, strictly speaking, you will have to make appropriate changes to the LNA. However, it is unlikely that anyone will think about a global reworking of documents if the manager occasionally wants to meet employees halfway and issue, for example, a salary before the holidays (while the salary payment period falls on the day after the holiday). In addition, this may lead to an increase in the half-month period between payments, which is also not allowed.

Therefore, although the manager allowed the earlier payment of wages in the interests of the employees themselves, formally this situation is considered a violation (Part 1 of Article 142 of the Labor Code of the Russian Federation) and may lead to fines (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). However, the risk of prosecution here is still small.

What are the consequences of violating wage payment deadlines?

The employer's liability for such violations can be of two types: material and administrative.

Administrative liability applies only if the employer is at fault.

Primary administrative punishment (clause 1 of article 5.27 of the Administrative Code):

warning or fine of 1,000-5,000 rubles. for officials;
fine for the culprit - individual entrepreneur - 1,000-5,000 rubles;
fine for the culprit legal entity - 30,000-50,000 rubles.

Repeated administrative punishment (clause 2 of article 5.27 of the Administrative Code):

disqualification for 1-3 years or a fine of 10,000-20,000 rubles. for officials;
fine for the culprit - individual entrepreneur - 10,000-20,000 rubles;
fine for the culprit legal entity - 50,000-70,000 rubles.

Financial liability (Article 236 of the Labor Code of the Russian Federation) is expressed in monetary compensation for each day of delay, calculated from 1/150 of the key rate of the Central Bank of the Russian Federation of the amount due for payment (minus personal income tax). This is the minimum amount of compensation, but the employer has the right to assign a larger amount. No application from the employee is required to receive it - it must be paid along with the delayed amounts.

IMPORTANT! Maternity compensation is paid regardless of whether the employer is to blame for violating salary deadlines.

In what other cases is the employer’s financial liability possible, this publication will tell you.

How to make changes to documents and set the correct deadlines for paying wages

If for some reason you do not have LNA regulating the timing of salary transfers, they need to be done as quickly as possible. If the necessary LNAs exist, but the dates in them are indicated incorrectly, this should be promptly corrected:

If possible, redo the document, but only if doing so will not cause inconsistencies with your other documentation.
In order to change the collective agreement, assemble a commission of representatives of both parties - employees and employer. Document the results of the negotiations between the commission members in an additional agreement, in which you indicate the new salary terms.
If salary dates were included in employment contracts, you will have to draw up additional agreements for each of them.
Changes in the terms of payment of wages included in the PVTR are the easiest to formalize - to do this, it is enough to issue an order, which should be familiarized to each employee against signature.

You can see what such an order looks like here:

Results

The frequency of payment of wages is established by Art. 136 Labor Code of the Russian Federation. It also obliges employers to set clear deadlines for issuing wages in the LNA. Failure to comply with these deadlines (or the absence of regulatory deadlines) falls under the articles of the Labor Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation on material and administrative liability.

In this material we will analyze how wages are paid 2 times. We will find out what the employer’s responsibility is for late payment of wages, who is required to change the salary payment dates in the documents, and what legislative acts exist on the topic. We will also analyze typical mistakes and answer the most common questions.

New terms for payment of wages and advances from October 3, 2016

Article 136 of the Labor Code establishes the terms within which an enterprise is obliged to pay wages to hired personnel. At the legislative level, the employer is required to pay wages at least twice a month.

It is not allowed to pay wages once a month, even if the company employee himself submitted a written statement to his superiors, demanding to receive payment only once a month.

Most often, payment of personnel at an enterprise is carried out twice a month: first, an advance is issued, the amount of which is calculated based on the time actually worked on a specific date, then the remainder of the amount of earnings due to the employee is paid, which is the final payment for the employee’s work during the past month.

It is necessary to check the deadlines established by the company for issuing wages to employees. Advance payments should not be made later than the 30th of the month, and remaining earnings should be issued by the 15th of the new month. If the terms of remuneration do not coincide with these requirements, it will be necessary to make amendments to some local regulations of the enterprise (this may be the Regulation on remuneration). It is also necessary to notify all employees of the changes and submit an addendum to their employment contracts for their signature.

Payment of wages 2 times: personal income tax transfer

The law establishes a deadline for transferring the amount of personal income tax from the earnings of employees of organizations to the budget - payment must be made no later than the day following the issuance of wages (or other income). It would be logical to assume that, according to the new rules, the employer will have to pay personal income tax twice a month - after making the advance and remaining payments. But, guided by the Letters of the regulatory authorities, deductions of tax amounts on the income of employees need to be made only after the final settlement of wages with employees, that is, once a month.

However, you need to remember that there is one exception to this rule. Namely, regarding the issuance of advance funds on the 30th of the month (since it is the last day of the month). The amount of such advance must be transferred to the employee’s income tax. The requirement is based on the Supreme Court Determination, according to which the last date of the month is always recognized as the day the staff receives income. Based on the above, it would be safer and more convenient to approve by local act another day for the payment of the advance, not the 30th.

Each employer is obliged to send reports on the amount of employee income to the tax authorities within the time limits established by law:

quarterly form 6-NDFL;
once a year, upon completion, form 2-NDFL.

Employer's liability for late payment of wages

At the legislative level, measures are established for employers to be held accountable for issuing wages at the wrong time. The penalty for this non-compliance with the law is to force employees to pay, in addition to their salaries, interest accrued on untimely paid wages. In addition, the amounts of fines for delays in the payment of wages are indicated.

The changes also affected the provisions of the Code of Administrative Offenses concerning measures of liability of employers for disobedience to the requirements of Labor legislation. At the moment, the list of violations for which the management of companies (or individual entrepreneurs) may be subject to liability measures has already been expanded. Penalties for employers’ refusal to draw up employment contracts with hired personnel have been tightened.

Base	Punishment
Base	IP	Executive	OOO
Delay in payment of wages to staff (or incomplete payment)	1-5 thousand rubles	10-20 thousand rubles	30-50 thousand rubles
Repeated violation	10-30 thousand rubles	20-30 thousand rubles (or disqualification for 1-3 years)	50-100 thousand rubles (or suspension of activities)

Who is required to change salary payment dates in documents?

Many companies, even before the adoption of the new law, paid wages according to current requirements, and it would seem that they are not required to change anything in the company’s documents regarding the timing of wage payments. In any case, the dates for issuing money should be changed if:

employees of the company are paid wages later than 15 days after the end of the period for the work for which they were calculated;
Staff labor is paid once a month;
earnings are paid on days separated by more than 2 weeks;
funds are paid not on a clearly designated day, but on a date of a fixed period, for example, from the 5th to the 10th of the month.

Legislative acts on the topic

Legislative acts are represented by the following documents:

Common mistakes

Mistake #1: Payment of wages according to a new procedure without recording new procedures in the local documents of the enterprise.

A comment : It is impossible to issue wages to employees without making appropriate changes in the internal working rules, in the texts of collective agreements or labor contracts. The timing of the disbursement of funds, regulated by the new procedures, must be recorded in the company's regulations, and the texts of the amendments to employment contracts must be familiarized with the company's employees.

Mistake #2: The dates for issuing salaries to employees were changed in the company's internal regulations, but were not changed in the employment contracts with employees.

Comment: The days for issuing wages to employees in any company documents must be the same; dates, for example, in employment contracts and in internal labor regulations, should not differ from each other.

Answers to common questions

Question #1: What to do if your payday falls on a weekend or holiday?

Answer: In such a situation, wages will need to be paid no later than the last working day preceding the weekend or holiday.

Question #2: How to pay bonuses to employees of an enterprise under the new law?

Answer: The bonus can be summed up with wages (this procedure must be fixed in the bonus regulations or in a clause of the employment contract) and, accordingly, issued simultaneously with it. If the bonus is issued separately, it will have to be paid no later than 15 calendar days from the end of the period for which it was accrued.

Question #3: What violations regarding personnel wages can a company manager be fined for?

Answer: An employer may be fined for late payment of wages to employees, for payment not in full, for failure to comply with new deadlines for paying employees their income, as well as for setting wages that are lower than the minimum wage approved at the federal level.

Question #4: Is it always necessary to withhold and transfer to the budget the amount of personal income tax from the salaries of company employees only once a month?

Answer: Indeed, according to the new procedure, it is not necessary to make payments to the budget for personal income tax on workers’ earnings twice a month (from an advance payment and from payment of the remaining earnings); it is enough to make the payment no later than the day following the payment of the remaining part of the salary. However, there is an exception to this rule - if advance funds are paid on the 30th of the month. This is the last day of the month, recognized as the day employees of enterprises receive income, so it is necessary to separately transfer the amount of personal income tax on such advances.