Labor regulations regarding the payment of wages. Payroll example. What documents can be used to establish the procedure and terms for payment of wages?

29.09.2019

New salary payment deadlines in 2016: what has changed

Lawmakers changed the timing of wage payments in 2016. Salaries cannot be issued later than the 15th of the next month. In addition, it has been tightened financial liability employer to the employee, fines for violation have been increased labor legislation and the amount of compensation for failure to comply with deadlines for payment of earnings. The innovations are provided for by Federal Law No. 272-FZ dated June 3, 2016 and will come into effect on October 3, 2016.

New salary payment deadline

The law being commented on provided for changes to Article 136 of the Labor Code of the Russian Federation, which determines the timing of payment of wages. Now this article does not establish specific dates for the payment of earnings; they only oblige employers to pay earnings “at least every half month.”

On 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 timing of salary payments in 2016. Article 136 of the Labor Code of the Russian Federation will continue to provide that salaries must be paid “at least every half month.” However, there will be a clarification that salaries must be paid no later than the 15th of the next month. Specific terms for the payment of advance payments and salaries in 2016, as now, can be indicated in the internal labor regulations, collective or employment contract. The change will affect the timing of bonus payments from October 3.

Deadlines for payment of bonuses under the new wage law: what has changed

When should bonuses be paid under the new wage law in 2016? This question worries many accountants now. Since on October 3, 2016, a law came into force that introduced the deadline for 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 banned the payment of bonuses to employees” or “they will be fined for paying bonuses.” But is this really so? How new law does it 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 dated 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 effect, providing that the employer is obliged to pay employees wages 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 salary payment day 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).

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

When to pay premiums

Bonuses are incentive payments that employers can pay to employees for conscientious performance of job duties or achievement of certain performance 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, in a bonus clause or an employment contract. These documents stipulate, among other things, the bonus rules:

indicators for which bonuses are awarded
bonus calculation procedure
conditions under which the bonus is not assigned

The bonus established in this way is an element of the remuneration 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 awarded. And this, indeed, can lead to certain problems. Let's look at everything in order.

What kind of awards are there?

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

Moreover, depending on the grounds for payment, bonuses can also be divided into production and non-production.

Production bonuses

Monthly, quarterly and annual bonuses can be either production (for example, monthly bonuses that are part of the salary) or non-production (for example, monthly bonuses for employees with children). However, more often than not, the payment of these bonuses is inextricably linked with the labor results and achievements of employees. After all, few employers can afford to pay bonuses without taking into account performance results.

Monthly bonuses

Most employers pay monthly bonuses based on the results of the month already worked. However, before issuing a bonus order, management needs some time to evaluate the performance of this month: for example, it is necessary to analyze sales reports and (or) compare statistical 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 be able to analyze and evaluate the performance indicators of the past month for the period from November 1 to November 14, identify good employees and calculate bonuses?

Some employers pay various bonuses as bonuses, which are formed from the most different indicators, which also need to be generalized. Will all employers have time to do this in such a short period?

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

Quarterly bonuses

If the employer pays a quarterly bonus for work results, then such a bonus is also considered an incentive part of the salary (Article 129 of the Labor Code of the Russian Federation). Consequently, from October 3, 2016, the employer will also be required to issue quarterly bonuses 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 15. 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 make the accrual. Will everyone be able to meet this deadline?

Annual bonuses

An 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 really looking forward to this bonus. Indeed, often the size of this bonus exceeds the standard monthly salary.

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 the annual bonus no later than January 13, 2017 (Part 8 of Article 136 of the Labor Code of the Russian Federation). But until January 9th there are “New Year holidays”.

It turns out that there are only a few January working days left to evaluate the results of work for the whole year, to calculate and pay bonuses and employers. How to make it 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-production bonuses (for example, monthly bonuses for employees with children) are not related to employee performance. Accordingly, they are not considered part of the salary. Therefore, non-production bonus provisions new article 136 of the Labor Code of the Russian Federation do not apply. Non-production bonuses can be paid within any period specified by local regulations or an employment contract.

Violation of deadlines: consequences, fines

The law coming into force on October 3, 2016 significantly tightens the employer’s liability for failure to comply with wage payment deadlines. 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 key rate Central Bank for each day of delay.

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

Since bonuses are part of wages, it turns out that the mentioned fines threaten employers if bonuses, for example, for a month or quarter worked, are issued after the 15th. 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 could be 5,000,000 rubles (50,000 × 100).

Solutions options

Official clarifications or recommendations government agencies Unfortunately, there is no word yet on what employers can do 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 for now we don’t have them, let’s try to evaluate a few ourselves possible options actions of employers.

Transfer of bonuses

Let’s assume 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.

With quarterly bonuses it is more difficult. You can postpone the payment of bonuses for the 3rd quarter of 2016, for example, to January 2017 (when the bonus will be paid for the year). Thus, the quarterly bonus for 9 months of 2016 can be “veiled” in the annual bonus. But then employees will receive their 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 salary). But then the bonus will need to be posted as a monthly bonus for October.

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

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

Financial assistance

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

However, constantly paying financial assistance instead of bonuses (for example, monthly) is quite strange and, moreover, dangerous. The fact is that if you constantly provide financial assistance with a certain frequency, then inspectors may regard such payments as part of your 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 bonus system

In connection with the adoption of the commented law, employers can completely change the bonus system. More precisely, to completely abandon it. And pay employees only salaries, evaluate employees and increase salaries next year. A similar recommendation from Elena Kozhemyakina, managing partner of the 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, either quarterly or annually, because final payments must arrive and all measurements must be taken. Most companies motivate their people with quarterly and annual bonuses. I will only recommend one thing to my clients: to move away from the bonus system, that is, to pay only salaries, evaluate employees and increase salaries next year, although this will also be contrary to labor legislation, because we have labor legislation requirements - for equal work equal pay. Now employers are faced with the most difficult problem of 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 people who now receive bonuses work for 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 very large number professions of sales managers who are motivated by bonuses, but bonuses should close after the sales result and calculation of the sales result. For example, in our company, payments to clients are deferred for 60-90 days, I don’t quite understand how we can pay the annual premium.”

What to do with local acts

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

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

Thus, from October 3, 2016, in at least one of specified documents must be registered 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, an employment or collective agreement stipulates that a 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 before the 15th of the next month. That is, de facto, many are already complying with the new deadlines for paying salaries. However, despite this, employers should still double-check the content of local regulations containing labor law standards and employment contracts before October 3, 2016. And, if necessary, set a deadline for paying wages according to the new rules.

Salary and advance: payment terms

We recommend accountants to note that no more than 15 days should pass between salary and advance payment. So, if an organization or individual entrepreneur pays employees an advance, 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, salaries will be issued “at least every half month,” as required by Article 136 of the Labor Code of the Russian Federation. If you violate these intervals, 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 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?

The period between advance and salary

Employers are required to pay employees wages at least every six months. 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, 15 days should pass between the salary and the advance, no more.

For example, if you pay the 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 due 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 Code of Administrative Offenses of the Russian Federation.

Salary on the 15th

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

By general rule, when an advance is paid 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 only true for cases where the advance is paid before the end 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 (Decision of the Supreme Court dated May 11, 2016 No. 309-KG16-1804, Letter of the Federal Tax Service dated March 24, 2016 No. BS-4-11/4999).

Therefore, we suggest considering the following:

If the “payday” day is set directly to 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 advance payment, 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 wages

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 payment of wages be no later than the 15th. But in employment contracts there is sometimes wording general plan, for example: “salaries are paid no later than the 10th and 25th of each month.” That is, it is completely unclear what is an advance and what is a salary. It makes sense to clarify formulations of this kind.

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

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

Thus, the dates of advance payment and payday must be accurate. And this kind of formulation “salaries are paid from the 20th to the 25th 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 provide a table on how to combine advance and salary payment days under the new law. That is, for example, if you set the advance 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 wages ahead of schedule. This is not a violation of labor laws.

Check local regulations

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

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
salary is 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 salary payment dates

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

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). If, 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 terms of payment of salaries and advances
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.

Check employment contracts

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

Give the employee notice

To make changes to an employment contract, the employee must be given written notice. This notice must indicate the reasons why the terms of the contract are being changed. 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 change the deadlines for payment of wages 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 salary payment.

Increase in compensation for delayed wages

If the deadlines for paying wages are violated, the employer becomes financially liable. This is enshrined in Article 236 of the Labor Code of the Russian Federation. The law being commented on clarifies the provisions of this article and, as a result, from October 3, 2016, the amount of monetary compensation to staff for delayed salaries will increase. Compensation is paid in the form of interest on amounts not paid on time. The calculation of these percentages will change from October 3, 2016, and compensation in favor of workers will become greater.

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

Let us remind you that compensation is now calculated using the following formula:

Let's assume that the amount of debt was 10,000 rubles. 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).

When paying wages, the employer is obliged to notify each employee in writing:

1) on the components of the salary due to him for the relevant 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 the article 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, unless another method of payment is provided federal law or an employment contract.

Salaries are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.

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.

Commentary to Art. 136 Labor Code of the Russian Federation

1. The employer’s obligation to inform the employee in writing about the components of his wages at each payment, the amount and grounds for deduction, as well as the total amount of money due to the employee, is in accordance with the provisions of ILO Convention No. 95 “Concerning the Protection of Wages” (1949 .).2. The above information is contained in the pay slip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees (see commentary to Article 372 of the Labor Code).3. The place of payment of wages, cash or non-cash form of payment, issues of remuneration in non-monetary form (see commentary to Article 131 of the Labor Code) are determined by a collective or labor agreement, and the frequency of payments is determined by the internal labor regulations, unless otherwise established by federal law. 4. When granting leave, as well as in a number of other cases, the specific day of payment of wages is established by the Labor Code (see also the commentary to Articles 140 - 142, 234, 236 of the Labor Code).

Judicial practice under Article 136 of the Labor Code of the Russian Federation

Determination of the Constitutional Court of the Russian Federation dated March 2, 2006 N 60-O

Labor Code Russian Federation, which regulates the implementation of the constitutional right to rest, provides for a general and special procedure for employers providing annual paid leave to their employees. As a general rule, a specific calendar period for an employee to use the right to leave is established by the priority of granting leave, determined for all employees of the organization by a schedule approved by the employer, taking into account the opinion of the elected trade union body no later than two weeks before calendar year; the vacation schedule is mandatory for both the employer and the employees - it is during the calendar period specified in it that the employer must provide and the employee must use annual leave; the employer is obliged to notify the employee about the start time of the vacation no later than two weeks and pay for it no later than three days before the start of the vacation (parts one and two of Article 123, part nine of Article of the Labor Code of the Russian Federation). Special rules for granting vacations are provided, in particular, for cases where the employer misses the deadline for paying for vacation and/or the deadline for warning the employee about the start time of the vacation: in such cases, annual vacation must be transferred to another date by agreement between the employee and the employer (part two of article of the Labor Code Russian Federation).

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 27, 2006 N 12732/05 in case N A55-11475/2004-43

Prosecutor's office of Sergievsky district Samara region checked compliance with labor legislation requirements by external managers. During the inspection, a violation of an article of the Labor Code of the Russian Federation was revealed, resulting in non-payment of wages to the company's employees. Based on the results of the inspection, the prosecutor's office issued a resolution dated July 12, 2004 to initiate an administrative case.

Determination of the Constitutional Court of the Russian Federation dated April 21, 2005 N 143-O

1. In the complaint of citizen I.F. Puzanov disputes the constitutionality of parts three and five of Articles of the Labor Code of the Russian Federation, establishing, respectively, that 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 and that wages are paid directly to the employee, unless another method of payment is provided for by law or employment contract.

Determination of the Supreme Court of the Russian Federation dated August 23, 2002 N 66-G02-25

The applicant pointed out that the appealed decision contradicts Art. Art. , the Labor Code of the Russian Federation, which provides for the employer’s obligation to pay in full the wages due to employees within the time limits established by this Code, the collective agreement, the internal labor regulations of organizations, employment contracts, and is aimed at delaying the payment of wages to a certain category of workers. In accordance with Art. of the Labor Code of the Russian Federation, its norms apply to all employees who have entered into an employment contract with the employer and are mandatory for use by all employers.

Determination of the Supreme Court of the Russian Federation dated September 12, 2007 N 91-G07-22

The need to develop conditions and procedures for these payments by authorities executive branch subjects of the Russian Federation also contradicts the prosecutor’s statement, since the procedure for paying wages is established by Art. Labor Code of the Russian Federation.

The nature of payments is determined by priority national project"Health", art. 47 of the Federal Law “On the State Budget for 2007” and Decree of the Government of the Russian Federation of December 30, 2006 N 863 “On the procedure for providing subsidies from the federal budget to the budgets of the Russian Federation in 2007 for cash payments medical personnel paramedic-midwife stations, institutions and emergency medical care units of the municipal health care system (and in the absence of on-site municipality- institutions and emergency medical care units of the constituent entities of the Russian Federation)".

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 17, 2006 N 11838/05 in case N A74-743/2005

The prosecutor's office of the city of Chernogorsk of the Republic of Khakassia carried out an inspection of the bankruptcy manager's compliance with labor legislation, during which violations of articles of the Labor Code of the Russian Federation were revealed, resulting in non-payment and delays in payment of wages former employees enterprises. Based on the results of the inspection, the prosecutor's office issued a resolution dated January 31, 2005 to initiate an administrative case.

Determination of the Constitutional Court of the Russian Federation dated June 24, 2008 N 341-О-О

In his complaint to the Constitutional Court of the Russian Federation, A.G. Kondrashov asks that part six of article of the Labor Code of the Russian Federation, according to which wages are paid at least every half month on the day established by the internal labor regulations, the collective agreement, and the employment contract, be declared contrary to Article 37 of the Constitution of the Russian Federation.

Determination of the Constitutional Court of the Russian Federation dated June 24, 2008 N 344-О-О

In his complaint to the Constitutional Court of the Russian Federation, S.V. Koryakov challenges the constitutionality of part six of article of the Labor Code of the Russian Federation, according to which wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. According to the applicant, the said norm does not comply with Article 37 of the Constitution of the Russian Federation.

Resolution of the Supreme Court of the Russian Federation dated July 31, 2009 N 18-AD09-8

2) A. was granted annual paid leave from April 7, 2008, wages during the leave were paid with a delay of 11 calendar days, which is a violation of Part 9 of Article of the Labor Code of the Russian Federation;

3) according to waybill N 2531 on April 16, 2008. working hours driver K.N. was from 8:05 a.m. to 5:30 p.m., that is, more than 8 hours, according to waybill No. 2546 dated April 17, 2008. The said person’s working hours were from 6:40 a.m. to 5:30 p.m., that is, more than 9 hours. In the time sheet of driver K.N. for April 16, 2008 and April 17, 2008 overtime not specified, which is a violation of part 3 of article of the Labor Code of the Russian Federation;

Resolution of the Supreme Court of the Russian Federation dated March 26, 2010 N 72-AD10-1

According to the case materials, by resolution of the Chief State Labor Inspector of the State Labor Inspectorate in the Trans-Baikal Territory No. 803 dated May 18, 2009, the director of Polyprom LLC Ch. was brought to administrative responsibility under Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, for violation of part .6 tbsp. , art. , art. Labor Code of the Russian Federation, expressed in untimely payment of wages, dismissal amounts, non-payment of monetary compensation for the employer’s violation of the established deadline for due payments to the employee of Polyprom LLC K. and was subjected to administrative punishment in the form of an administrative fine in the amount of 2000 rubles (vol. 1, pp. 64 - 65).

Resolution of the Supreme Court of the Russian Federation dated September 14, 2010 N 10-AD10-1

By the decision of the judge of the Leninsky District Court of Kirov dated November 30, 2009, left unchanged by the decision of the judge of the Kirov Regional Court dated January 12, 2010, the resolution of the head of the department of the State Labor Inspectorate in the Kirov Region dated October 30, 2009 was amended: paragraphs 1 were excluded from the resolution, 2, 3, 4, 5 and 6, which contain an indication of the absence in Land Management Bureau LLC of a Book for recording the movement of labor books and inserts in them, the absence of personal cards of the T-2 form, which is a violation of paragraphs 12, 40 of the Decree of the Government of the Russian Federation dated April 16, 2003 N "O work books"; the fact that employees of the organization, when hiring, do not familiarize themselves with local regulations directly related to their work activities; that the organization, in violation of articles and the Labor Code of the Russian Federation, establishes deadlines for paying wages once a week month until the 15th day of the month following the worked month, and in fact, wages are paid to the organization’s employees once a month; in violation of the article of the Labor Code of the Russian Federation, the administration of the organization for the delay in paying wages to the organization’s employees for the period from January to September 2009; did not accrue and pay monetary compensation; and also from paragraph 8 of the resolution the indication that the employee of the organization A.N. Chernyadyeva and others was not accrued and paid the district coefficient for the period of work in 2008 - 2009; in relation to these violations, it was terminated due to the absence of an administrative offense in the act of Land Management Bureau LLC; the amount of the penalty imposed on Land Management Bureau LLC in the form of an administrative fine was reduced to... rubles, the rest of this resolution was left unchanged.

When paying wages, the employer is obliged to notify each employee in writing:

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

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 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.

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.

During official employment In order not to get into trouble and not be left without honestly earned money, each applicant is recommended to carefully familiarize himself with the labor regulations of a particular organization. This document must necessarily contain information about the operating mode, the valuewages, etc.. Naturally, this is not the entire list of what should be contained in the document that the employer is obliged to present to you before starting work. However, now we will consider in detail issues relating only to salaries and such important nuanceshow the procedure, place and timing of payment of wages. After all, not so long ago in the corresponding article amendments have been made that not only organizations offering work, but also people who are just looking for work should be aware of.

Responsibilities of the employer: what does the salary consist of?

Let's start with what employers should pay attention to first. According to Art. 136 Labor Code of the Russian Federation in the new editionduring the salary transfer, the organization providing workplace, must notify each employee in writing about the components of the salary that is due to be paid. Components are exactly the amounts from which the monthly salary is formed, namely: direct payment for the work done, compensation (for work in difficult or harmful production conditions) and payments that have a stimulating effect on the employee (additional payments, allowances for experience and length of service, bonuses, etc.)

Late payment of wages and deductions

If the employer acts unlawfully and does not pay wages, vacation pay or dismissal pay within the terms established by the employment contract, then in this case he is obliged to include additional compensation in the salary amount. The component may also include deductions (fines). The reasons for such deductions must be clearly stated on the salary slip. Well, in the end, taking into account all the above parts, the employee should see in such a receipt the final amount to be paid.

Where and how are wages paid?

The salary slip must comply with the form established by the employer and the representative body of employees. The procedure for approving this sheet is regulated by Art. 372 of the Labor Code. Currently, salaries are practically not issued directly to the organization where work is carried out. There are exceptions, but there are very few such enterprises left.

Now employers transfer money to credit and banking organizations, which employees must indicate in the appropriate application. The conditions for transferring money are determined in a collective or employment contract. It is worth noting that the employer does not have the right to prohibit a person carrying out labor activity in his company, prevent him from changing bank details or other personal data for subsequent money transfers. This means that the employee can always make changes to the application and receive his own salary for any bank card. The only thing you need to remember: the change of details must be carried out no later than 5 working days before the payment of wages. Otherwise, the employee may be completely left without money some month, and the employer will definitely not be to blame in this situation.

Salary slip and employer’s responsibility for non-issuance

In Art. 136 of the Labor Code of the Russian Federation is explained that the form of the payslipmust be approved by local regulations. Since issuing a pay slip is the direct responsibility of an organization or enterprise, the employer may face administrative liability for failure to comply with this law. One important point: salary receipts can only be issued in writing. The use of electronic form is also allowed, but only for those employees who carry out their activities for the benefit of the employer’s enterprise remotely. Art. 136 Labor Code of the Russian Federation with commentscontains information that a personal pay form is drawn up for each employee. It indicates all the employee’s data, so the issuance of such a sheet must occur in person to maintain confidential information.

Notes on receipt of payslip - necessity or extravagance?

Many people believe that such a document requires a seal or signature. However, this is not stated in any regulatory act. Even if an employee receives a salary form without a stamp,not broken. Such behavior by the employer is completely acceptable and does not constitute an offense. There is also a very common misconception that the issuance of sheets should be carried out exclusively against the personal signature of the employee in a specially designated journal. This decision will probably be correct for labor inspection in the event that an employee suddenly forgets that a pay slip has already been issued to him. But these actions are not mandatory, since they are not fixed in Art. 136 Labor Code of the Russian Federation . That is why in most organizations this method has not been used for a long time.

How is salary paid depending on its form?

If the salary is in non-monetary form, then the employee should check the timing and place of payment with his employer. All these nuances must also be clearly stated in the collective or employment agreement. In any case, the funds earned by the employee’s labor must be transferred to the employee himself. The only exceptions are other methods of payment, which are usually provided for by federal law. An example would be a common household situation: an employee does not pay for the use of housing and communal services. As a result, the housing and communal services department, by court decision, can block the defaulter’s funds in his salary account or send a request to the organization to transfer a certain amount of the employee’s salary directly to their account.

Payments on weekdays and holidays

In accordance with Art. 136 Labor Code of the Russian Federation employermust transfer wages several times a month (2-3 times). The day on which the salary should be credited to the employee’s personal bank account or issued to him personally at the enterprise (other cases described earlier in this article are also possible) is established and prescribed in the collective/employment agreement or can be specified in the internal regulations organizations. Other payment terms may be established by the Federal Law individually for individual categories employees. IN in this case the employee’s health status (for example, disability) is taken into account, social status (large family), etc.

Regarding weekends and holidays, then in this case the article also provides for certain exceptions. “If the day of payment of salaries falls on a weekend or holiday, then the employer must make payments on the eve of this day,” it is indicated in Art. 136 Labor Code of the Russian Federation . Vacation pay cash must be paid at least 3 days before the start of the vacation.

Payday is the most awaited day at work for all employees. If an organization pays wages through a cash register, then in all the corridors and departments from the very morning, when the money arrives, there is a buzz of activity.

And only an accountant, even in such seemingly joyful moments, should keep his ears to the ground. Because his sacred duty is not only to receive his own hard-earned money, but also to ensure the payment of salaries to other employees in accordance with all the rules of the law. How to do this, read the article.

1. Paying wages through the cash register: setting the rules

2. Salary payment date

3. Pay slips for salary payments

4. Payment of wages through the cash register - step-by-step procedure

5. Deadline for payment of wages according to the statement

6. Issuance of wages using a cash receipt order

7. Payroll issuance - posting

8. Payroll issuance - example

9. Payment of wages through the cash register in 1C

10. What else to pay attention to when paying salaries from the cash register

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Paying wages through the cash register: setting the rules

All rules in force in the organization and relating to the procedure, form, timing, place of payment of wages are enshrined in local regulatory act(Part 2 of Article 131, Parts 3, 4, 6 of Article 136 of the Labor Code of the Russian Federation). This may be a collective agreement or internal labor regulations. Also, the rules for paying wages can be specified in the employment contract with the employee.

Wages can be paid to the employee in cash in rubles, as well as in non-monetary form (Parts 1, 2 of Article 131 of the Labor Code). Wages in cash are paid at the place where the work is performed (Part 3 of Article 136 of the Labor Code). To pay wages in cash, the employer ensures that they are available at the organization's cash desk on the day the salary is paid.

To pay wages from the cash register of organizations can be used two sources of funds:

Salaries are paid through the cash register from funds withdrawn from the current account. An authorized employee of the organization to whom the check for the money was issued, for example, a cashier, can withdraw money for salary from the current account. The check must indicate the purpose: payment of wages.
Salaries can be paid from funds received at the organization's cash desk for goods sold, work performed, services rendered. Directive of the Central Bank dated October 7, 2013 No. 3073-U allows this.

2. Salary payment date

Until September 2016, the Labor Code did not establish specific deadlines for the payment of wages. Article 136 simply stated that wages are paid no less frequently than every half month. And the specific payment date must be established in the company’s internal documents.

To comply with the “half-month” rule, the salary is divided into at least two parts - for the first half of the month (the so-called “advance”) and the final payment for the second half of the month.

In July 2016, amendments were adopted to this article, which come into force on October 3, 2016. The specific date for the payment of salaries is still set by the organization, but there is a deadline - no later than 15 calendar days from the end of the period for which it was accrued.

Thus, the advance payment (in fact, this is the salary for the first half of the month) must be paid no later than the 30th, and the final payment must be paid no later than the 15th of the next month.

The rules on deadlines are the same for everyone, so even if employees want to shift deadlines or pay wages once a month, it is impossible.

However, officials in their letters recommend not delaying payment dates: the advance payment should be paid in the middle of the month, before the 20th of the month at most, and the final payment before the 5th of the next month. And there should be a gap of about 15 days between payments.

Please note that it is impossible to establish that salaries in an organization are paid “no later than a certain date” or within a range of dates. Because the Labor Code requires setting a specific day.

However, it is permissible, if the company is large, to install for different categories of employees or different departments different dates payments(letter of Rostrud dated June 20, 2014 No. PG/6310-6-1). For example, workers on the 3rd and 18th, administration on the 4th and 19th.

If the salary issuance date falls on a weekend, it is paid on the day preceding the weekend.

3. Pay slips for salary payments

Salaries from the cash register can be paid according to:

expense cash orders (form No. KO-2)
payroll statements (form No. T-49)
pay slips (form No. T-53)

You can see an example of a payroll design in the screenshots.

On the first page of the payroll, the name of the organization and division are indicated, if each division has its own statement.

Also enter the payment period according to the statement, the amount in words and figures, the number and date of preparation of the statement, the period for which wages are paid. The head of the organization and the chief accountant put their signatures.

On the second page there is a plate in which the personnel numbers and names of all workers who will receive money from it are entered. The amount in rubles to be issued is indicated.

Employees sign directly when receiving funds from the cashier.

4. Payment of wages through the cash register - step-by-step procedure

Regardless of which document will be used to pay wages through the cash register, the sequence of actions for issuing money will be the same. It consists of the following steps.

Documents for the issuance of money must be signed by the manager, chief accountant of the enterprise or persons authorized to do so. Completed and signed documents are handed over to the cashier for execution.
The cashier, having received the statement or cash register, checks the presence of the signature of the chief accountant or accountant (if they are absent, the presence of the manager’s signature) and its compliance with the sample, the correspondence of the cash amounts entered in numbers with the amounts entered in words.
The cashier issues cash directly to the recipient indicated in the cash register or statement. Or in a power of attorney, if another person will receive money for the employee.

To identify the recipient, the cashier asks him present your passport or other identification document, and for the recipient by proxy - power of attorney and an identity document.

The cashier checks the compliance of the last name, first name, patronymic indicated in the passport with the data specified in the cash register or statement, and, if available, specified in the power of attorney.

If the issuance of money is carried out by power of attorney, in the text of the cash register after the full name of the recipient of the money, the cashier indicates the full name of the person who is entrusted with receiving the money.

When money is received by an authorized person on a statement, before the signature of the person entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the settlement settlement or statement on which the issuance was made.

The cashier prepares the amount of cash to be issued and hands the cash register or statement to the recipient for signature.
The cashier recalculates the amount prepared for dispensing so that the recipient can clearly see his actions, and issues cash to the recipient in a sheet-by-piece, piece-by-piece manner. The recipient can count the money received under the supervision of the cashier.
After issuing money according to the cash register, the cashier signs it.

5. Deadline for payment of wages according to the statement

If the issuance was made according to a statement, then after all employees have received the money, or not all have received it, but the period established for issuance has expired, the cashier indicates the amount of wages paid.

Opposite the names of persons to whom wages have not been paid, the cashier puts a stamp or makes a handwritten note: “Deposited.” The amount of the deposited salary is indicated in figures and words.

Then the cashier signs and gives the statement to the accountant for verification.

When looking at the payroll form, you probably noticed the lines on the first page “To the cashier for payment on time”. What dates can be indicated here and how long can the payment of wages on the payroll be delayed?

The payment (settlement and payment) statement is valid for the period determined by the head of the organization, but not more than 5 working days, including the day of receipt of cash from the bank (clause 6.5 of the Central Bank Directive No. 3210-U dated March 11, 2014).

Therefore, the beginning of the period for this line will be the date established by the local act for the payment of wages. The end of the period is a maximum of the 5th working day from the date of receipt of money from the bank.

6. Issuance of wages using a cash receipt order

After the statement is closed, calculations are made on it, and a cash receipt order is drawn up for the entire amount of payments on the statement. The details of this cash register are indicated in the payroll. RKO date is the last day of salary payment according to the payroll.

The statement is an appendix to the RKO and its details are indicated in it. Sometimes people ask: where should I file the payroll slip? The answer is to the cash receipt order, which reflects the amount paid according to the statement.

An organization may decide not to use statements. Sometimes this is due to the fact that employees do not know who gets paid and how much. In this case, it is done issuance of wages based on cash receipts. And it is compiled for each employee separately. In the “Issue” line, the specific name of the employee who receives the money is indicated.

On the basis of cash settlements compiled both for the entire amount of wages and for each employee separately, an entry is made in cash book(Form No. KO-4).

If the amount of cash remaining in the organization's cash desk after paying salaries, taking into account the deposited amounts, exceeded the cash balance limit, then the amount exceeding the limit must be deposited with the bank on the same day (clause 2 of Directive N 3210-U).

7. Payroll issuance - posting

If wages are paid through the cash register, the posting will be made using the following accounts:

70 “Settlements with personnel for wages”
50 “Cashier” - when paying wages from the cash register

And when paying salaries by transfer to employees’ cards, account 51 “Current Account” is used.

Thus:

Debit 70 – Credit 50– when paying wages from the cash register

Debit 70 – Credit 51– when paying wages from a current account by transfer to employees’ cards

If the salary is not received by the employee on time, it is deposited, and the following entry is drawn up:

Debit 76 subaccount “Settlements on deposited amounts” - Credit 70– for the amount of wages not received by the employee.

8. Payroll issuance - example

At Sokol LLC, the salary payment date is set at the 7th day of the month following the payroll month. A statement was drawn up for the marketing department for 3 employees in the amount of 50,000 rubles.

Debit 50 – Credit 51 – in the amount of 50,000 rubles. – received funds to pay salaries from the bank

Salaries were issued on July 7: 15,000 rubles. received by proxy by the wife of marketer S.S. Solovyov, 20,000 rubles. received personally by the head of the marketing department, O.L. Chaikin. Copywriter V.V. Vorobiev I was absent from work and could not receive my salary.

Debit 70 – Credit 50 – in the amount of 35,000 rubles. – wages were issued to employees from the cash register

On July 12, the statement was closed, the salary not received by Vorobyov was deposited and deposited by the cashier Sinitsyna into the bank account.

Debit 70 – Credit 76 – in the amount of 15,000 rubles. – wages not received by the employee on time are deposited

Debit 51 – Credit 50 – in the amount of 15,000 rubles. – deposited wages are handed over to the bank

9. Payment of wages through the cash register in 1C

For those who keep records in the 1C: Accounting program - watch how salaries are paid through the cash register in 1C in video format.

10. What else to pay attention to when paying salaries from the cash register

Now some important points, which are worth paying attention to so as not to “run into” trouble.

The statement can indicate only amounts related to payroll and social benefits. Do not indicate in the statement, but issue according to separate cash settlements: reimbursement of travel expenses, compensation for the use of personal property, dividends, rent payments, etc.

Please note that money intended for such payments cannot be kept in the cash register beyond the limit during the salary payment period. The limit can be exceeded during this period (but not more than 5 working days) only by amounts that are included in the statement as wages and social benefits.

Do not show payments on statements individuals who worked in the organization under civil law contracts. Regular payments according to the statement, they may become a reason for an attempt to reclassify civil contracts as employment contracts and charge additional insurance premiums.

Cash payment of wages foreign workers(temporarily staying in the Russian Federation) is not allowed (Part 2 of Article 14 of Law No. 173-FZ “On Currency Regulation and Currency Control”). Such employees need to transfer their salaries to a bank account.

What problematic issues have you encountered regarding payment of wages from the cash register? Ask them in the comments!

You can also ask about salary payment dates.

Payment of wages through the cash register: terms and rules