Payment of wages can be carried out within. The procedure for paying wages

1. With what frequency and in what terms it is necessary to pay wages to employees.

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

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

“The main thing in paying employees on wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate the salary of employees, but also to pay it correctly. At the same time, the stumbling block for many is the advance payment to employees. Is it necessary to split the salary into an advance payment and a final payment, if its amount is already small? Is there an advance payment for 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.

Periodicity of payment of wages

The Labor Code of the Russian Federation establishes the obligation of the employer 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, Decree of the Council of Ministers of the USSR 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 force in the part that does not contradict the Labor Code of the Russian Federation. Therefore, to facilitate perception in this article, advance means wages for the first half of the month.

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

• holiday pay must be paid no later than 3 days before the start of the holiday;
• The termination settlement must be paid on the day the employee leaves.

But the payment of sick leaves is just tied to the payment of wages: benefits must be paid on the next day after the assignment of benefits, set for the payment of wages. If the next day is the advance payment date, the benefits must be paid 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 in relation to all employees (Letter of Rostrud dated November 30, 2009 No. 3528-6-1). That is advance must be paid, including:

• if the employee is an external part-time worker;
• if the employee voluntarily wrote an application for the payment of wages once a month;
• if local regulations of the employer, employment contracts, etc. wages are paid once a month. Such a provision is void and not enforceable, as it violates the requirements of the Labor Code of the Russian Federation.
• regardless of the amount of earnings and the accepted system of remuneration.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation on the payment of wages to employees at least every half a 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 rubles
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rubles
• for legal entities - from 30,000 rubles. up to 50,000 rubles

Terms of payment of wages

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

• The time interval between wage payments should not exceed half a month. At the same time, 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, then for the second - on the 30th (31st) of the current month, if for the first half of the month on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can establish the frequency of payment of wages more often than once every half a month, for example, every week - this approach is acceptable, since it does not worsen the position of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

• Terms of payment of wages should 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. Such a wording 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 a month can be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the interval 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): material, administrative, and in some cases even criminal.

Advance payment

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 wage rate of the worker for the hours worked. Despite the fact that the specified resolution refers to the wages of workers, with respect to other workers, a similar approach can be used.

The amount of the advance payable to an employee can be calculated in one of the following ways:

• in proportion to hours worked;

• in the form of a fixed amount, for example, calculated as a percentage of 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 spent most of the month on sick leave, on leave without pay, etc., and at the same time he was paid an advance, at the end of the month, the accrued wages may not be enough to cover the advance. In this case, the employee has a problem, the retention of which for the employer is associated with certain difficulties.

The use of the first option, the payment of an advance in proportion to the hours actually worked, is more preferable, although more laborious for the accountant. In this case, the calculation of the advance payment amount is calculated based on the employee’s salary and the days actually worked by him for the first half of the month (based on the time sheet), so the probability of “transferring” the advance payment is practically excluded. In Letter No. 1557-6 dated September 8, 2006, Rostrud specialists also recommended that, when determining the amount of the advance payment, take into account the time actually worked by the employee (actual work performed).

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

• on the constituent parts of the wages due to him for the relevant period;
• on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
• on the amount and grounds for the 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.

Ways to pay 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 paying part of the salary (no more than 20%) in kind, for example, finished products (part 2 of article 131 of the Labor Code of the Russian Federation). In this case, the specific method of paying wages must be specified in the employment contract with the employee. Let us dwell in more detail on the monetary forms of payment of wages.

1. Payment of wages in cash

Payment of wages to employees from the cash desk is made out by the following documents:

• payment (form T-53) or payroll (form T-49);
• expenditure cash warrant (KO-2).

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

1. Transfer of salary to a bank card

The conditions for the payment of wages in a non-cash form must be prescribed in a collective agreement or an employment contract with an employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and maintenance of salary cards for employees. This allows you to transfer the entire amount of wages 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 according to the details specified in his application. In addition, the employer cannot “tie” his employees to a specific bank: labor legislation gives the employee the right to change the bank at any time to which his salary 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 the 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 premiums from wages

We found out that wages to employees should be paid at least twice a month. In this regard, many people have a question: is it necessary to charge insurance premiums and personal income tax from an advance? Let's figure it out. According to the legislation, insurance premiums must be accrued 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 for the performed labor duties is accrued (clause 2 of article 223 of the Tax Code of the Russian Federation). In this way, no insurance premiums or personal income tax should be charged from the advance.

The terms for paying insurance premiums from wages for all employers are the same and do not depend on the date of payment of wages. At present, contributions to off-budget funds must be paid before the 15th day of the month following the month of payroll (clause 5, article 15 of Law No. 212-FZ). The exception is insurance contributions to the FSS of the Russian Federation against accidents and occupational diseases - they must be paid on the day set for receiving funds from the bank to pay salaries for the past month (clause 4, 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, payroll, as well as personal income tax and insurance premiums, is reflected on the last day of the month worked. This generates the following entries:

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Normative base

1. Labor Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Federal Law No. 212-FZ dated July 24, 2009 “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”
4. 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 for the Financial and Economic Activities of Organizations and Instructions for its Application”
5. Decree of the Council of Ministers of the USSR of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
6. Rostrud Letter No. 3528-6-1 dated November 30, 2009
7. Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

How to get acquainted with the official texts of these documents, find out in the section

In whatever area the enterprise works, no matter what kind of work its full-time or freelance employees are engaged in, the first and main issue that worries them is wages and everything related to it. Neither working conditions, nor the availability of social guarantees, nor any other factors concern hired personnel as much as the payment of earned money. And here the primary role is played by the financial culture at the enterprise, its honesty and decency in relations with employees, as well as law-abiding relations with the state.

How and in what order wages should be paid is established by the Labor Code of the Russian Federation. 136 of his article just regulates the terms of payment of salaries to employees of enterprises and organizations. In particular, it states that wages must be paid at least twice a month, with a desirable interval of 15 days.

Some time ago, a number of lawmakers proposed introducing a weekly wage option, but this amendment has not yet received Government approval. But let's start in order.

What documents can establish the procedure and terms for the payment of wages

To establish specific terms for the payment of wages, employers can introduce several types of documents.

1. Labor contract. As the most common, this type of regulatory document necessarily includes a clause on the procedure and timing of wage payments. Most often, at enterprises, it is typical and is concluded individually with each employee either before he begins to perform his duties, or no later than three working days after the employee actually takes office. The only negative of the employment contract in terms of setting the payment of wages: if any changes suddenly occur, they will have to be reflected in an additional agreement with each individual employee. And this is an extra bureaucracy and paperwork.
2. Collective agreement. Since this type of contract is not a mandatory personnel document, it is not always possible and expedient to reflect in it the financial relationship between the enterprise and employees. This paragraph can be included in it only in cases of full and one hundred percent consent of all parties with the appropriate signatures and seals.
3. Another option for corporate regulation of the payment of salaries to employees is prescribing their terms in the Internal Labor Regulations. Since these Rules must be available for each employer, they can be considered the most optimal and acceptable document in this part of the implementation of the law. In addition, in the event of any changes and additions to wages, it is enough to enter them into the Internal Labor Regulations and let all interested employees familiarize themselves against signature in order to comply with all formalities.

What days to set the payment of wages to employees

The state protects and strictly protects the rights of employees, so all the subtleties and nuances regarding wages are clearly spelled out in the Law of the Russian Federation. In particular, despite the fact that no specific date of the month for salary payment is defined in any legislative act, the law clearly states that it must be made every month, and at least twice. There is no link to the calendar month in this matter, while the intervals between payments should not exceed two weeks. As a rule, wages consist of two parts: advance payment and principal payment.

It should be noted that the Law does not define such a concept as “advance payment”, therefore there is no clear percentage ratio between these two parts of the salary.

It happens that an employee of an enterprise wants to receive a salary once a month, but the law does not give employers the right to pay salaries at a time. In such cases, at the request of the employee, the advance can be, for example, 1/10 of the total salary, thus maintaining a legitimate balance between the preferences of the employee and the responsibilities of the organization.

Speaking of which! If the payment of wages fell on a weekend, non-working day or holiday, then it must be made on the eve of this day, otherwise it will be regarded as a violation. In this matter, the Law is also clearly on the side of the employee.

A responsibility

It is extremely unprofitable for employers to delay or evade payment of salaries to employers. If the management of an enterprise periodically or systematically violates the terms of payment of salaries, then it bears administrative, and sometimes even criminal liability for this.

At the same time, fines are very high - they can reach half a million rubles, and in especially malicious cases, such violations can lead the leadership to imprisonment for up to two years and a ban on holding high positions for a certain period of time.

In addition to the payment of wages, there are a number of mandatory payments that the management of the enterprise must provide to employees in certain cases within strictly defined deadlines.

• Vacation: According to the Law, the employer must pay vacation pay no later than three calendar days before the start of the employee's vacation. But sometimes employees take urgent leave and then, in order to avoid violations in this part of the law, they should go to meet the authorities and resort to the following options:
  1. For the first three days, take time off on account of future unused vacation;
  2. For the first three days, go on unpaid leave, and after three days, as required by law, on regular paid leave;
  3. To issue a vacation, as required by law - in three days, but go on vacation when necessary, and then leave the vacation three days before its formal end.
• Hospital. According to the Law, payment for pregnancy benefits, as well as sick leave, must be made no later than 10 working days after it reaches the accounting department of the organization. As a rule, accounting departments try not to violate this rule and sick leave is paid on the next day of wages.
• Prizes. Not always, but quite often, collective and labor agreements stipulate the terms and procedures for paying bonuses. Since bonuses are voluntary for employers, there are no clear instructions in the law on limiting the timing of these payments. Nevertheless, if in the contract the management undertakes to pay bonuses, but for some reason evades this, the employees have the right to go to court to protect their rights.
• Travel allowances. This type of payment can be made in two ways. If an employee receives per diems, they must be paid immediately before the business trip in full for its entire period. If travel allowances are calculated on the basis of average earnings during a business trip, then the traveler receives money in the first salary after the trip.
• Dismissal. By law, an employee who has made a decision to dismiss and warned his superiors about it in advance must receive settlement funds on the last day of the performance of his labor duties. Moreover, this amount should include not only payment for the days actually worked, but compensation for unused vacation. If the company from which the employee is leaving provided for cash bonuses and incentives, the employer has the right to pay them later. More specific terms in this case are not stipulated by law.

Thus, the terms of payment of wages and other payments to employees are strictly and in sufficient detail specified in the Law of the Russian Federation. Violation of these deadlines entails the most serious consequences, up to administrative and criminal liability. Therefore, it is very important for enterprises to observe labor discipline and the letter of the law.

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amount of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of performance of work by him or transferred to the bank account indicated by the employee on the terms determined by the collective agreement or labor contract.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

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

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

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

• 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 is obliged to fix the specific schedule for the transfer of salary money in their local regulations (LNA): internal labor regulations (PWTR), collective or employment agreement. It is these 3 documents that Art. 136 of the Labor Code of the Russian Federation.

The wording of this article is drawn up 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 enough? The answer to it was repeatedly given by both officials and judges (letter of Rostrud dated 06.03.2012 No. PG / 1004-6-1, determination of the Moscow City Court dated 12.24.2012 No. 4g / 5-12211 / 12).

According to the clarifications, it is sufficient that the terms are fixed in one of those given in Art. 136 of the Labor Code of the Russian Federation documents. Moreover, according to Rostrud, the priority is PWTR. He explains this by the fact that the PWTR is a general document, the norms of which apply to all personnel, while an employment contract regulates relations with a certain 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 in labor or collective agreements: “wages are paid in accordance with clause(here we indicate the number of the PVTR point) labor regulations...

Things to consider when setting payroll dates

Before approving salary dates, calculate the possible risks and tax implications. There are a number of slippery points to watch out for:

• The expressions "every half a 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 observed here, since from the 16th to the 3rd it turns out more than half a month.
• It is dangerous to choose not clear dates, but a time period - for example, 1st to 5th, as well as deadlines, for example, no later than the 5th and 25th. First, Art. 136 of the Labor Code of the Russian Federation speaks of the need to establish precisely certain dates, and secondly, there is a risk of confusion and exceeding the half-month interval between payments. The illegality of this approach is stated in the letter of the Ministry of Labor of the Russian Federation of November 28, 2013 No. 14-2-242, the decision of the Supreme Court of the Russian Federation of May 15, 2014 No. 3-AD14-1, the ruling of the Trans-Baikal Regional Court of September 5, 2012 No. 33-2867-2012.
• An insufficiently defined phrase would also be insecure, for example: “Salary is 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 payment is issued, and when the final amount.
• Choosing convenient dates, you need to take into account the requirements of the Tax Code of the Russian Federation. So, the 15th for the final settlement turns out to be inconvenient, since the advance payment in this case falls on the 30th, 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 RF Armed Forces dated 05/11/2016 No. 309-KG16-1804). But in months with 31 days, this is not necessary. This will create confusion for both the accountant and controllers.

For information on how to reflect the date of tax withholding in 6-personal income tax, read this article.

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

Yes, definitely. The Labor Code directly says that wages are paid "at least every half a month." And this means that the restriction is placed only on rarer payments to employees, but not on more frequent ones (letters of the Ministry of Labor of the Russian Federation dated 03.02.2016 No. 14-1/10 / V-660, dated 06.12.2016 No. ).

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 payment, it is worth considering the feasibility of this: will such a schedule be convenient and beneficial for both employees and the employer himself.

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

The weekly payment does not cause delight among the staff either: according to repeated statistical surveys, the majority of employees would like to keep the 2-time salary schedule.

Is it legal to pay wages ahead of time?

It is legal only if the pay date falls on a weekend. In other cases, despite the fact that violations of the rights of employees do not occur, it is not recommended to pay money earlier than approved by the LNA of the employer. 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 for the payment of salaries be clearly recorded in the LNA of the employer. Paying wages ahead of the approved deadline, strictly speaking, you will have to make appropriate changes to the LNA. However, it is unlikely that anyone will think about the global alteration of documents if the manager occasionally wants to meet the needs of employees 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 half-month periods 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 such a situation is considered a violation (part 1 of article 142 of the Labor Code of the Russian Federation) and may result in fines (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation). However, the risk of being held liable is still small.

What threatens the violation of the terms of payment of wages

The responsibility of the employer 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, article 5.27 of the Code of Administrative Offenses):

• a warning or a fine of 1,000-5,000 rubles. for officials;
• a fine for the culprit-IP - 1,000-5,000 rubles;
• a fine for the perpetrator-legal entity - 30,000-50,000 rubles.

Repeated administrative punishment (Clause 2, Article 5.27 of the Code of Administrative Offenses):

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

Maternal 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 charge a larger amount. No applications are required from the employee to receive it - it must be paid along with the delayed amounts.

IMPORTANT! Maternal compensation is paid regardless of whether the employer is to blame for the violation of salary terms.

In what other cases is the liability of the employer possible, this publication will tell.

How to make changes to documents and set the correct payroll dates

If for some reason you do not have LNA regulating the terms for transferring salaries, they need to be done as soon as possible. If there are necessary LNAs, but the dates in them are indicated incorrectly, this should be promptly corrected:

• If possible, redo the document, but only on the condition that it does not cause inconsistencies with your other documentation.
• In order to change the collective agreement, assemble a commission from representatives of both parties - employees and the employer. Draw up the results of the negotiations of the members of the commission with an additional agreement in which you indicate the new salary terms.
• If salary dates were entered into employment contracts, you will have to draw up additional agreements for each of them.
• Changes in the terms of payment of wages made to the PWTR are the easiest to issue - for this it is enough to issue an order, which should be familiarized with each employee under signature.

What such an order looks like can be seen here:

Results

The frequency of payment of wages is established by Art. 136 of the Labor Code of the Russian Federation. It also obliges employers to set clear deadlines for the issuance of salary money in the LNA. Failure to comply with these deadlines (or lack 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.

New salary payment terms in 2016: what has changed

Legislators changed the terms of payment of wages in 2016. Salary cannot be issued later than the 15th day of the following month. In addition, the liability of the employer to the employee has been tightened, fines for violation of labor legislation and the amount of compensation for non-compliance with the terms of payment of earnings have been increased. Innovations are provided for by Federal Law No. 272-FZ dated June 3, 2016 and will come into force on October 3, 2016.

New payroll deadline

The commented law provided for amendments to Article 136 of the Labor Code of the Russian Federation, which determines the terms for paying wages. Now this article does not establish specific dates for the issuance of earnings, they only oblige employers to pay earnings "at least every half a month."

From October 3, 2016, a new version of Article 136 of the Labor Code of the Russian Federation will come into force. In this regard, there will be a change in the terms of payment of salaries in 2016. Article 136 of the Labor Code of the Russian Federation, as before, will provide that wages must be paid "at least every half a month." However, there will be a clarification that the salary must be paid no later than the 15th day of the next month. Specific terms for the payment of advances and salaries in 2016, as now, can be specified in the internal labor regulations, collective or labor agreement. The change will affect the timing of the payment of bonuses from October 3.

Terms of payment of bonuses under the new law on wages: what has changed

What are the deadlines for paying bonuses under the new wage law in 2016? This is a question on the minds of many accountants. Since from October 3, 2016, the law enters into force, which introduced the deadline for the payment of wages - no later than 15 calendar days from the end of the period for which it was accrued. After the adoption of this law, information of this kind appeared in some media: “legislators have forbidden paying bonuses to employees” or “they will be fined for paying bonuses.” But is it really so? How does the new law affect the payment of bonuses? What will change in the work of an accountant? Let's figure it out.

Introductory information

Federal Law No. 272-FZ of June 3, 2016 comes into force on October 3, 2016. From this date, a new version of Article 136 of the Labor Code will be in force, providing that the employer is obliged to pay wages to employees no later than the 15th day of the month following the month worked. That is, all employers will be required to pay wages for October no later than November 15, 2016. If the day of payment of the salary falls on a weekend or holiday, then the salary will need to be paid, as before, no later than the last working day before this weekend or holiday (part 8 of article 136 of the Labor Code of the Russian Federation).

The new wording of Article 136 of the Labor Code: “Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

When to pay premiums

Bonuses are incentive payments that employers can pay to employees for conscientious performance of labor duties or achievement of certain labor indicators.

Bonuses may be included in wages (part 1 of article 129 of the Labor Code of the Russian Federation). To do this, bonuses must be provided for, for example, by the provision on bonuses or the employment contract. These documents prescribe, among other things, the rules for bonuses:

• indicators for which the premium is calculated
• premium calculation procedure
• conditions under which the premium is not awarded

The bonus established in this way is an element of the wage system. And if so, then according to the new article 136 of the Labor Code of the Russian Federation, from October 3, bonuses must also be paid no later than 15 calendar days from the end of the period for which bonuses are accrued. And this, indeed, can lead to certain problems. Let's take everything in order.

What are the prizes

Depending on the frequency of payment, the following types of premiums are distinguished:

At the same time, depending on the grounds for paying bonuses, they can also be divided into production and non-production.

Production bonuses

Monthly, quarterly and annual bonuses can be either operational (for example, monthly bonuses that are part of the salary) or non-productive (for example, monthly bonuses for employees with children). However, more often the payment of these bonuses, nevertheless, is inextricably linked with the results of work and the achievements of employees. After all, few employers can afford to pay bonuses without taking into account performance.

Monthly bonuses

Most employers pay monthly bonuses based on the results of a month already worked. However, before issuing a bonus order, management needs some time to evaluate the performance for this month: for example, it is necessary to analyze sales reports and / or compare historical data with previous periods. And only after the analysis, make a decision about who is entitled to a monthly bonus and who is not.

According to the new law, the monthly bonus, for example, for October 2016, can no longer be paid later than November 15. But will all employers in the country for the period from November 1 to November 14 be able to analyze and evaluate the performance of the past month, highlight good employees and accrue bonuses?

Some employers pay various bonuses as bonuses, which are formed from a variety of indicators, which also need to be generalized. Will all employers manage to do this in such a short period?

Many organizations have developed a practice when bonuses for a month worked are paid only after one or two months. This is quite justified when indicators are collected from all separate divisions or branches, and only after that the budget is distributed and bonuses are accrued. What should they do after October 3, 2016? If you strictly follow the new wording of Article 136 of the Labor Code of the Russian Federation, such terms become “outlawed”.

Quarterly bonuses

If the employer pays a quarterly bonus for performance, then such a bonus is also considered an incentive part of the salary (Article 129 of the Labor Code of the Russian Federation). Therefore, from October 3, 2016, the employer will also be required to issue bonuses for the quarter no later than the 15th day of the month following the quarter for which the bonus is accrued.

It turns out that employers are required to pay bonuses, for example, for the 3rd quarter of 2016 (July, August and September) no later than October 15th. And for the period from October 1 to October 14, all employers will need to analyze the results of work for the entire quarter, decide on the payment of quarterly bonuses and accrue. Will everyone be able to meet this deadline?

Annual bonuses

The composition of the employee's salary may also include an annual bonus (part 1 of article 129 of the Labor Code of the Russian Federation). And many employees are looking forward to this award. Indeed, often the size of this bonus exceeds the standard monthly earnings.

If we are guided by the provisions of Article 136 of the Labor Code of the Russian Federation, then the annual bonus for 2016 cannot be paid later than January 15, 2017. However, January 14 and 15 are Saturday and Sunday. Therefore, with a five-day working week, the employer will be required to issue an annual bonus no later than January 13, 2017 (part 8 of article 136 of the Labor Code of the Russian Federation). But until January 9 - "New Year holidays".

It turns out that only a few January working days remain to assess the results of work for the whole year, to accrue and pay bonuses and employers. How to be in time?

Non-production bonuses

Wages are, first of all, remuneration for work (Article 129 of the Labor Code of the Russian Federation). However, non-productive bonuses (for example, monthly bonuses to employees with children) are not related to the labor success of employees. Accordingly, they are not considered an integral part of the salary. Therefore, the provisions of the new Article 136 of the Labor Code of the Russian Federation do not apply to non-production bonuses. Non-production bonuses can be paid at any time determined by a local regulation or an employment contract.

Violation of deadlines: consequences, penalties

The law, which will come into force on October 3, 2016, significantly toughens the responsibility of the employer for non-compliance with the terms of payment of wages. In particular, from October 3, 2016, the amount of monetary compensation for delayed wages will increase. From this date, the amount of interest for the delay will be determined based on 1/150 of the key rate of the Central Bank for each day of delay.

Also, from the specified date, administrative fines for late payment of earnings have also been increased. For organizations, the amount of the fine can reach: for a primary violation - 50,000 rubles, for a repeated one - 100,000 rubles.

Since bonuses are part of wages, it turns out that the mentioned fines threaten employers if bonuses, for example, for the worked month or quarter are issued after the 15th day. Moreover, it is possible that a fine will be applied for each employee who was not given a bonus on time. Thus, if there are, say, 100 people in a company and everyone receives a bonus in violation of the deadlines, then the fine can be 5,000,000 rubles (50,000 × 100).

Solution options

Unfortunately, there are no official explanations or recommendations from state bodies on how employers can act in this situation. We do not rule out that by the time the new law comes into force (by October 3) such clarifications will appear. But while they are not there, we will try to independently evaluate several possible options for employers.

Transfer of premiums

Suppose that the employer does not have time to pay the monthly bonus for October by November 16, 2016. In this case, theoretically, the bonus for October can be issued later - in December 2016, along with the salary for November. However, in the order not to pay the bonus, it should be called the November bonus. And then everyone will be happy: the employee will receive a well-deserved bonus, and the employer, at least formally, will not violate the requirements of the new article 136 of the Labor Code of the Russian Federation in terms of meeting deadlines.

Quarterly bonuses are more difficult. You can postpone the payment of premiums for the 3rd quarter of 2016, for example, to January 2017 (when the premium will be paid for the year). Thus, the quarterly bonus for 9 months of 2016 can be "veiled" in the annual bonus. But then the employees will receive the bonus for the quarter with a significant delay. Many people may not like this. Another option is to pay the bonus for 9 months not in October, but in November (along with the salary). But then the premium will need to be carried out as a monthly premium for October.

As for the annual bonus for 2016, if you do not have time to pay it before January 15, then you can theoretically pay it along with the payment of the monthly bonus for January (that is, in February 2017).

With such transfers, premiums will constantly have to be called premiums for other periods. This, at least, is very inconvenient for accounting. Moreover, the legislation will be observed only formally. And it is possible that such an approach will be revealed during the inspection by labor inspectorates.

Material aid

The employer has the right to provide financial assistance to the employee (or a member of his family). If material assistance is due to employees in connection with some event (for example, in connection with the birth of children), then such payment is not part of the earnings, since it is not related to labor. Accordingly, financial assistance can be provided to employees without taking into account the deadlines specified in Article 136 of the Labor Code of the Russian Federation (as amended from October 3, 2016).

However, constantly paying financial assistance instead of bonuses (for example, monthly) is rather strange and, moreover, dangerous. The fact is that if you constantly provide financial assistance with a certain frequency, then the inspectors can regard such payments as part of the earnings. And, accordingly, bring the employer to the above responsibility. Moreover, financial assistance is a fixed payment. And bonuses can often be of different sizes.

Abandon the reward system

In connection with the adoption of the commented law, employers can completely change the bonus system. More precisely, completely abandon it. And pay employees only salaries, evaluate employees and raise salaries for the next year. A similar recommendation from Elena Kozhemyakina, Managing Partner at BLS law firm, can be found on the BFMRU website.

“I am shocked by this law. 15 days after the end of the period, it is impossible to pay the premium, neither at the quarterly moment, nor at the annual moment, because the final payments must come, all measurements must be taken. Most companies motivate their people with quarterly and annual bonuses. I will only recommend one thing to my clients: move away from the bonus system, that is, pay only salaries, assess employees and raise salaries next year, although this will also be contrary to labor law, because we have labor law requirements - for equal work equal pay. Now employers are faced with the most difficult problem on how to remake the bonus system. Or the second way is to no longer comply with the law, but it is unacceptable. I think that everyone will suffer from this law, because the people who now receive bonuses work for the sake of bonuses, and for many, the bonus is an equal part of their salary. And the employer will not be able to guarantee the employee such a high salary, because the result is needed, no one knows their result after a year. We have a very large number of sales manager professions that are motivated by bonuses, but the bonuses must close after the sales result and the sales result calculation. For example, in our company, payments with clients are delayed by 60-90 days, I don’t quite understand how we should pay the annual bonus.”

What to do with local acts

The new version of Article 136 of the Labor Code of the Russian Federation determines that a specific date for the payment of wages must be established:

• or internal labor regulations
• or collective agreement
• or an employment contract.

Thus, from October 3, 2016, at least one of the specified documents must contain the exact date when the employee will be paid wages (including bonuses that are part of it). Therefore, before October 3, employers need to decide how to pay bonuses under the new law and make changes to the designated documents.

If now, for example, in an employment or collective agreement it is determined that the bonus for a month worked is paid, say, only after one or two months, then such conditions from October 3 will not meet the requirements of the labor legislation of the Russian Federation.

It is worth noting that most employers, in practice, most often pay wages by the 15th day of the next month. That is, de facto, many already comply with the new terms of payment of salaries. However, despite this, before October 3, 2016, employers should still double-check the content of local regulations containing labor law and employment contracts. And, if necessary, set the deadline for paying salaries according to the new rules.

Salary and advance payment: payment terms

We recommend that accountants pay attention to the fact that no more than 15 days should elapse between the salary and the advance payment. So, if an organization or individual entrepreneur pays an advance to employees, say, on the 20th, then the salary should be paid no later than the 5th of the next month. Or if the advance is on the 25th, then the salary is no later than the 10th. Thus, the salary will be issued "at least every half a month", as required by Article 136 of the Labor Code of the Russian Federation. If you violate this interval, then, for example, the organization can be fined up to 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Salary and advance payment in 2016: how many days between payments

From October 3, 2016, the employer is given 15 calendar days to pay wages from the end of the period for which it was accrued. How will the new law affect the timing of advance payments? No later than what date is it allowed to issue an advance under the new law?

Period between advance payment and salary

Employers are required to pay salaries to employees at least every half a month. This requirement will continue after October 3 (part 6 of article 136 of the Labor Code of the Russian Federation).

It turns out that even after October 3, 2016, no more than 15 days should pass between the salary and the advance payment.

For example, if you pay an advance on the 21st, then the salary must be paid on the 6th of the next month. Or, for example, if the advance is on the 25th, then the salary is no later than the 10th.

If the interval between payments is more than 15 days, then the labor inspectorate will be able to apply fines under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Salary on the 15th

The new law does not prohibit the issuance of salaries directly on the 15th. At the same time, we recommend that you keep in mind that if you issue a salary on the 15th, then there may be problems with the advance payment. The fact is that if you give out a salary on the 15th, then the advance falls on the 30th.

It is worth noting that in some months this is the last day. So, for example, in November 2016 -30 calendar days.

As a general rule, when paying an advance to an employee, personal income tax is not withheld from him and is not transferred to the budget (letter of the Federal Tax Service dated April 29, 2016 N BS-4-11 / 7893). However, this is true only for cases where the advance payment is paid before the expiration of the month for which it was accrued. From the advance payment issued on the last day of the month, personal income tax must be calculated and withheld (Determination of the Supreme Court of May 11, 2016 No. 309-KG16-1804, Letter of the Federal Tax Service of March 24, 2016 No. BS-4-11 / 4999).

Therefore, we suggest considering the following:

• if the “salary” day is set directly on the 15th day, then the advance payment for the current month will have to be set on the 30th day of the same month. This means that personal income tax will need to be transferred to the budget both from salary and from an advance if there are 30 days or less in a month
• if there are 31 days in a month, then personal income tax can only be withheld from salary

What day is the salary, and what is the advance payment?

The new version of Article 136 of the Labor Code of the Russian Federation, which comes into force on October 3, 2016, requires that the specific date for the payment of wages be no later than the 15th. But in employment contracts, sometimes there are wording of the general plan, for example: "wages are paid no later than the 10th and 25th of each month." That is, it is completely incomprehensible what is an advance payment and what is a salary. Formulations of this kind make sense to clarify.

More correct from October 3, in our opinion, to clearly establish that, for example, on the 25th, the salary for the first part of the month is issued, and on the 10th - for the second. Thus, the employer will eliminate problems with personal income tax, since it will be clear from which payment the tax should be withheld.

Moreover, please note that the new edition requires specific payment dates to be specified:

Therefore, advance and pay date must be accurate. And this kind of wording "salary is paid from the 20th to the 25th day of the month" should be excluded from the documents. After all, the period "from ... to ..." is not a specific date, but only a certain period.

“In this regard, we present a table on how to combine advance payment and salary days under the new law. That is, for example, if you set the advance payment on the 17th, then the salary must be paid on the 2nd of the next month. And so on".

Keep in mind that it is possible to pay salaries ahead of time. This is not a violation of labor laws.

Check local regulations

Some employers fix the terms of payment of wages in internal local regulations. For example, in the Regulations on remuneration or the Labor Regulations. The law on the terms of payment of wages allows you to do this. However, if in local documents the terms for paying salaries do not meet the requirements of the commented law, then the documents need to be adjusted and the terms for paying salaries according to the Labor Code should be determined (taking into account the commented changes). And this must be done before October 3, 2016. It is imperative to familiarize employees with the changes against signature, so that they understand exactly what is the deadline for paying salaries.

Who needs to change payment dates in documents

Some employers will not need to do anything if the pay dates meet the requirements of the new article 136 of the Labor Code of the Russian Federation.

However, it is necessary to change the dates of payment of salaries if:

• employees receive their salary later than 15 days after the end of the period for which it is accrued (for example, for the second half of the month - on the 18th of the next month)
• salary is paid once a month
• salary is issued on days between which there are more than half a month, for example, on the 6th and 23rd
• salary is not paid 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 dates of payment of salaries? Follow the step by step instructions.

Step 1: Decide on payroll dates

Before you change anything, you need to decide on the specific dates when you will pay the advance and salary.

Correlate the dates of advance payment and salary as follows:

At the same time, the new terms for paying wages must be agreed with the trade union (part 1 of article 190 and 372 of the Labor Code of the Russian Federation). Unless, of course, it is created in your organization.

Step 2: Edit Documents

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

• internal labor regulations
• collective agreement
• labor contract

What documents are required to be issued, we will explain in the table:

It is necessary to have time to make changes to the documents that set the terms for paying salaries before October 3, 2016.

Please note: all salary dates in the documents listed above must correlate with each other. That is, there should not be a situation where the internal labor regulations define one date, and the employment contract defines another.

Labor regulations

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

Labor contract

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

Collective agreement

If the collective agreement provides for incorrect dates for the payment of wages, then it is required to amend it.

Amendments 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 prescribed 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. The employer is not entitled to unilaterally refuse to fulfill the terms of the collective agreement.

You may need:

• set up a negotiating committee
• negotiate and agree on the timing of the 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 employees against signature with the new version of the collective agreement.

Step 3: Pay your salary on the new dates

It is necessary to start paying salaries within the new deadlines already from October 3, 2016. However, if the established payment day coincided 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 pay salaries for September no later than October 14th.

Check employment contracts

If the term for paying wages in employment contracts meets the requirements of the commented law, then nothing needs to be done. However, it is possible that employment contracts allow the payment of wages after the 15th day of the following month (for example, the 17th day). Or, it is possible that a salary payment period is set, for example, from the 5th to the 12th. Then the employer needs to take measures before October 3, 2016 to ensure that the correct terms for paying wages in employment contracts. After all, from October 3, the date of payment of salaries must be specific and unified.

Send a notification to the employee

To make changes to the employment contract, the employee must send a written notice. This notice must specify the reasons for changing the terms of the contract. At the same time, please note: the employer is obliged to notify the employee in writing no later than two months in advance (part 2 of article 74 of the Labor Code of the Russian Federation). Accordingly, in order to comply with the requirements of the Labor Code of the Russian Federation and have time to change the terms for paying salaries by October 3, 2016, it makes sense to send a notification to employees no later than August 3, 2016. Here is a sample notification of a change in the terms of an employment contract due to a change in the terms of payment of wages.

Increasing compensation for delayed wages

In case of violation of the terms of payment of wages, the employer is liable. This is enshrined in article 236 of the Labor Code of the Russian Federation. The commented law clarifies the provisions of this article and, as a result, from October 3, 2016, the amount of monetary compensation to personnel for salary delays increases. Compensation is paid in the form of interest on the amounts not paid within the established period. The calculation of these percentages will change from October 3, 2016 and the compensation in favor of employees will become larger.

As you know, the deadline for payment of wages by the employer must always be respected. This is a legal requirement (Article 22 of the Labor Code of the Russian Federation).

Recall that now compensation is calculated according to the following formula:

Assume that the amount owed is $10,000. The delay period is 5 days. During the delay, the refinancing rate was 10.5%. In this case, compensation will be 17.5 rubles (10,000 rubles × 10.5% / 300 × 5).

If, under the same conditions, compensation is calculated according to the new rules, then it will be more, namely 35 rubles (10,000 rubles × 10.5% / 150 × 5).