What is Article 136. Repeated delay in payment. Wage indexation

29.09.2019

Regulated by the Labor Code. Everything regarding the procedure, place and timing of payment is spelled out in Article 136 of this document.

The specific rate is specified in the individual employment contract. And when exactly the salary will be paid, in what order (cash or by card), what is the amount of the advance, what coefficients will be applied - it is described in the collective agreement, in its absence - in an additional agreement or in the staffing table.

The local regulatory framework should not contradict federal and regional legislation, otherwise such agreements will be considered invalid.

According to the Labor Code, wages must be paid at least 2 times a month. The most commonly used scheme is:

no later than the 20th day of the month the advance is paid;
in the period from 5 to 10 of the next month the basic salary is paid.

That is - payment of earnings once a month, which is sometimes practiced in large enterprises, illegal. However, there are exceptions to this rule. Thus, some categories of federal employees, for example, contract soldiers of the Ministry of Defense, receive cash allowance once a month.

No more than 15 days should pass between payments. Thus, it is illegal to pay an advance, for example, on the 15th, and a salary on the 20th, since 35 days will pass between them.

At the same time, the law does not impose restrictions on the number of payments. Thus, the weekly wage practiced in some small enterprises falls within the current standards. However, this is not always convenient for the employer, since weekly payment of wages requires great job from the accounting department.

The law does not regulate specific terms and the ratio of advance/basic payment. These provisions are governed by one of the following:

collective agreement (for the bulk of employees);
tariff schedule, staffing table, regulations on payment - in other words, a local regulatory act drawn up by the head of the organization (in the absence of a collective agreement or as a supplement to it);
an agreement between the employee and the employer, which is added to the employment contract (if the employee requires special conditions and terms of payment, and this suits the management).

These documents record the deadlines for the payment of the advance and the basic salary, their ratio, the payment procedure and the responsibility of the parties for failure to fulfill the terms of the agreement - and the employee for failure to fulfill their duties.

How exactly are salaries paid?

Upon final payment of remuneration, the employee must be given a payslip (sometimes called a “footcloth”). This document has the force of a local act, it states:

components of the salary (what exactly the amount came from - bonus, allowances, compensation, etc.);
information about withholdings (union dues, taxes, fines, etc.); amount exempt from tax;
information about the amount already paid (advance) and to be paid.

The payslip must be issued at least once a month and no later than the final date.

If the day the final salary is issued falls on a weekend, the money should be handed out to the recipient or transferred to the account on the eve of this day, and not later, as is sometimes practiced.

If an employee goes on vacation, he must be given both a salary for this period (the so-called “vacation pay”) and a pay slip three days before leaving.

Payment methods

The Labor Code does not limit the employer in choosing the method of transferring wages to employees.

How exactly the remuneration will be paid is discussed in local regulations - for example, on cards of a certain bank. If the employee does not agree with this state of affairs, then he can write a statement to the accounting department with a request to transfer it to another form of calculation. For example, he can receive money in cash or on a card from another bank.

Main methods of salary transfer:

Cash

This is the most labor-intensive method, which is inconvenient in large organizations, since you have to incur additional costs for storing and transferring funds, paying the payroll department, etc. But in some enterprises, especially small ones, this method of issuing salaries is successfully practiced. This is especially true for workers who receive, rather than a fixed salary. Upon receipt of funds, the employee must sign the statement and verify the entire amount dispensed.

To a bank card

As a rule, this method is practiced in large budget and private organizations. One bank is selected to transfer funds; less often, employees are offered a choice between two institutions.

In this case, the employer organizes the issuance salary cards at the workplace, as well as their centralized replacement. If desired, the employee can use his existing card from the same bank to transfer rewards. He will need to obtain the card account number from the branch and provide it to the accounting department.

To a bank card of another bank

If an employee is not satisfied with the employer’s choice, then he may prefer any other bank, supporting his choice with a statement. He will also need a personal (named) debit card with all the details.

Accounting does not have the right to refuse to accept an application, although this happens quite often.

To a bank account

The salary does not have to be transferred to the card - you can choose any current account as the final point of its transfer. For example, by passbook number. Strictly speaking, the funds are still transferred to the client’s account, but in the case of a card, this account is associated with “plastic”.

Special cases of salary payment

In some cases, the standard rules for transferring salaries do not “work”.

Let's list some of them:

If an employee wants his salary to be transferred to two different accounts - for example, an advance to a card of one bank, and the main salary to another. This happens if, for example, his loan debt is automatically written off from his card.

Formally, there are no obstacles to such a solution, but this method of calculation is not always convenient for accounting. However, this is practiced.

Transfer of wages to a third party

For example, a wife or an adult child. In some cases this is practiced (and in in this case We are not talking about alimony or court payments, but rather about the full transfer of wages). All transfers for insurance and pensions are still transferred to the account of the employee himself, it’s just that his money goes to another person by proxy.

Transferring salaries several months in advance

If the employer does not mind, and the employee has provided him with all guarantees that he will work out this period, then this is possible. However, more often the company simply provides its employee with a loan or an interest-free loan, which is gradually deducted from the salary.

Payment of wages in kind

We are talking about the issuance of earnings from the company's products. Currently, this is practiced very rarely, since money circulation is well established. However, in some rural areas such payment of wages is quite possible. For example, remuneration for a collective farm employee is given in the form of food. In this case, salaries must also be paid twice a month with a difference of no more than 15 days.

Surely you have often heard the word “accounting entries”. What are they and what are they for - read.

Salary payment procedure

One of the main tasks of the accounting department of any enterprise is the timely issuance of advance payments and salaries to employees.

The procedure for paying salaries is as follows:

A few days before payment, the accounting department receives information about the time actually worked - time sheets, etc.
If the employee was absent from work due to good reason- for example, he was sick, took time off or was sent on a business trip, then this must be supported by documentation.
Accounting makes calculations based on the information received, determines the number of allowances, deductions, etc.
Calculations go to the economic department (in its absence, to the accountant responsible for the movement of cash), and an order is prepared for the bank to transfer funds (or to order the required amount to the company’s cash desk in cash).
On the day of the advance or salary, the money is transferred to the employee’s account or given to him at the cash desk against a receipt.
On the day the salary is issued, the accounting department also makes payments, Pension fund RF and at the expense of the trade union.
The employee receives a pay slip.

To determine the amount of the advance, you can use one of many methods. The advance may be fixed (for example, 5,000 rubles or 40% of the salary), in which case there is no need to make any special calculations. In the final settlement, the advance amount is simply calculated from the total amount of funds.

But the advance can also be “floating”, tied to the number of days worked. Then you need to calculate it using the following formula:

Salary / number of working days in a month * number of actually worked

In February, Ivanov, an employee of PJSC Perevozchik, has already worked for 10 days, and he needs to be paid an advance. His salary is 16,000 rubles. February has 20 working days and 8 holidays. At the same time, on February 1 and 2, Ivanov took time off at his own expense, and the 3 and 4 were days off.

Therefore, the advance is calculated as follows:

16,000 * 8/20 = 6,400 rubles.

Tax (personal income tax) of 13%, deduction for time off (2 days) and trade union contribution (1%), as well as the amount of the advance payment are withheld upon final payment. This means the total salary will be:

16,000 * 18/20 (number of days actually worked) – 6400 (advance) – 2080 (personal income tax) – 160 (trade union) = 5760 rubles.

The employee’s right to timely and in full payment of wages in accordance with his qualifications, complexity of work, quantity and quality of work performed is provided for in paragraph. 5 hours 1 tbsp. 21 Labor Code of the Russian Federation. We will tell you about the procedure, place and timing of payment of wages in our material.

Procedure for payment of wages

Labor legislation requires that when paying wages, the employer provides each employee with the following information in writing (Part 1 of Article 136 of the Labor Code of the Russian Federation):

components of wages due for the relevant period;
the amount of other amounts accrued to the employee, including monetary compensation for late payments;
the amount and reasons for the deductions made;
the total amount of money to be paid.

This information is contained in the pay slip, the form of which is approved by the employer independently. We considered a sample payslip form, its contents, storage periods, as well as the employer’s responsibility for the absence of payslips.

Salary payment general rule must be made in rubles (Part 1 of Article 131 of the Labor Code of the Russian Federation).

The procedure for paying wages in non-monetary form is determined by a collective or labor agreement. In any case, the amount of salary in non-monetary form cannot exceed 20% of the accrued monthly salary (Part 2 of Article 131 of the Labor Code of the Russian Federation).

Place of payment of wages

Salaries are paid to the employee, as a rule, in the following ways (Part 3 of Article 136 of the Labor Code of the Russian Federation):

in cash at the place of work;
non-cash by transferring to the employee to his bank account specified in the application.

In this case, the employee has the right to change the bank where his wages are transferred by notifying the employer in writing no later than 5 working days before the day of payment of wages.

Deadlines for payment of wages

The Labor Code requires that wages be paid at least every half month (Part 6, Article 136 of the Labor Code of the Russian Federation). However, wages for the current month cannot be paid later than the 15th day of the next month.

The employer must provide not just deadlines for paying salaries, but specific dates for their issuance. They are established by internal labor regulations, collective or labor agreements.

Thus, wages for the first half of the month (advance) must be paid on the day set by the employer from the 16th to the 30th (31st) day of the current month, and the final payment must be made between the 1st and 15th of the next month (Letter of the Ministry of Labor dated 09.21.2016 No. 14-1/B-911).

If the salary payment day coincides with a weekend or non-working holiday, the salary must be issued on the eve of such a day.

Vacation is paid no later than three days before it starts.

For delay in payment of wages by law.

New edition of Art. 136 Labor Code of the Russian Federation

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 Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the credit institution specified in the employee’s application, under the conditions determined by the collective agreement or employment contract. The employee has the right to change the credit institution to which wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than five working days before the day of payment of wages.

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

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

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 on Article 136 of the Labor Code of the Russian Federation

Conditions of remuneration, such as the place and timing of payment of wages, are essential conditions employment contract. This follows from Article 57 Labor Code RF.

As already mentioned, this information may not be included in the employment contract with a specific employee if it is generally established for the majority of employees of the enterprise and is enshrined in a collective agreement or other local regulation.

In this case, it is enough to make a reference to such a document in the employment contract.

In addition, the clause of the employment contract concerning the terms of remuneration must necessarily contain information about the form in which remuneration is made: in monetary form or in a combination of monetary and non-monetary forms. A condition must also be specified regarding the form in which payment is made - in cash, that is, through the cash desk of the enterprise, or by transfer to the employee’s bank account.

According to the general rule established by Article 136 of the Labor Code of the Russian Federation, wages are paid to the employee 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 or labor agreement.

The employer's obligation to pay wages at the place of work is especially relevant for employees of those organizations whose structural divisions are geographically located in different places. This responsibility is to arrange for the payment of wages to each employee at the place where he performs his work duties.

The law also allows for the possibility of transferring wages to a bank account. To do this, you need an application from the employee indicating the bank account to which the salary will be transferred.

Please note that this form of payment is voluntary for employees. Transfer of wages to the employee’s bank account is possible after concluding a bank account agreement between the employee and the bank.

Article 133. Establishment minimum size wages

The minimum wage is established simultaneously throughout the territory Russian Federation federal law and cannot be lower than the subsistence level of the working population. The minimum wage established by federal law is ensured by: organizations financed from the federal budget - at the expense of the federal budget, extra-budgetary funds, as well as funds received from business and other income-generating activities; organizations financed from the budgets of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; organizations financed from local budgets - at the expense of local funds budgets, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; by other employers - at their own expense. (Part two as amended by Federal Law of June 30, 2006 N 90-FZ) Monthly salary of an employee who has worked fully during this period, the norm of working hours and those who fulfilled the norms of labor (labor duties) cannot be lower than the minimum wage. Part four has become invalid since September 1, 2007. - Federal Law of April 20, 2007 N 54-FZ.

Article 133.1. Establishing the minimum wage in a constituent entity of the Russian Federation

In a constituent entity of the Russian Federation, a regional agreement on the minimum wage may establish the amount of the minimum wage in a constituent entity of the Russian Federation. The amount of the minimum wage in a constituent entity of the Russian Federation may be established for employees working on the territory of the corresponding constituent entity of the Russian Federation, with the exception of employees of organizations financed from the federal budget. The amount of the minimum wage in a constituent entity of the Russian Federation is established taking into account socio-economic conditions and the cost of living of the working population in the corresponding constituent entity of the Russian Federation. The amount of the minimum wage in a constituent entity of the Russian Federation cannot be lower than the minimum wage established by federal law. The minimum wage in a constituent entity of the Russian Federation is ensured by: organizations financed from the budgets of constituent entities of the Russian Federation - from the budgets of constituent entities of the Russian Federation, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; organizations financed from local budgets , - at the expense of local budgets, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; other employers - at their own expense. The development of a draft regional agreement on the minimum wage and the conclusion of this agreement are carried out by a tripartite commission for the regulation of social - labor relations of the relevant subject of the Russian Federation in the manner established by Article 47 of this Code. After concluding a regional agreement on the minimum wage, the head of the authorized body executive branch of a constituent entity of the Russian Federation invites employers operating on the territory of this constituent entity of the Russian Federation and who did not participate in the conclusion of this agreement to join it. This proposal is subject to official publication along with the text of this agreement. The head of the authorized executive body of a constituent entity of the Russian Federation notifies the federal executive body that carries out the functions of developing state policy and legal regulation in the field of labor about the publication of the said proposal and agreement. If employers operating in the territory of the corresponding constituent entity of the Russian Federation, within 30 calendar days from the date of official publication of the proposal to join the regional agreement on the minimum wage have not submitted to the authorized executive body of the constituent entity of the Russian Federation a reasoned written refusal to join it, then the specified agreement is considered extended to these employers from the date of official publication of this proposal and is subject to mandatory fulfillment by them. The said refusal must be accompanied by a protocol of the employer’s consultations with the elected body of the primary trade union organization uniting the employees of this employer, and proposals for the timing of increasing the minimum wage of employees to the amount provided for in the specified agreement. In case of the employer’s refusal to join the regional agreement on the minimum wage, the manager of the authorized executive body of a constituent entity of the Russian Federation has the right to invite representatives of this employer and representatives of the elected body of the primary trade union organization uniting employees of this employer for consultations with the participation of representatives of the parties to the tripartite commission for regulating social and labor relations of the relevant constituent entity of the Russian Federation. Representatives of the employer, representatives of the elected body of the primary trade union organization and representatives of the said tripartite commission are required to take part in these consultations. Copies of written refusals of employers to join the regional agreement on the minimum wage are sent by the authorized executive body of the constituent entity of the Russian Federation to the corresponding territorial body of the federal executive body authorized to conduct state supervision and control over compliance labor legislation and other regulatory legal acts containing labor law norms. The monthly salary of an employee working in the territory of the relevant constituent entity of the Russian Federation and being a member of labor relations with an employer in respect of whom a regional agreement on the minimum wage is in force in accordance with parts three and four of Article 48 of this Code or to which the said agreement is extended in the manner established by parts six to eight of this article cannot be lower than the minimum wage in this subject of the Russian Federation, provided that the specified employee has fully worked the standard working hours during this period and fulfilled the labor standards (job duties).

Article 134. Ensuring an increase in the level of real wages

Ensuring an increase in the level of real wages includes wage indexation in connection with rising consumer prices for goods and services. Organizations financed from the relevant budgets carry out wage indexation in the manner established by labor legislation and other regulatory legal acts containing labor law standards; other employers - in the manner established by the collective agreement, agreements, and local regulations.

Article 135. Setting wages

The employee’s salary is established by an employment contract in accordance with the current employer’s remuneration systems. Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. The Russian tripartite commission for the regulation of social and labor relations annually before entering into State Duma of the Federal Assembly of the Russian Federation of the draft federal law on the federal budget for another year develops uniform recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of organizations financed from the relevant budgets. These recommendations are taken into account by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments when determining the volume of funding for healthcare, education, science, culture and other public sector institutions. If the parties to the Russian Tripartite Commission for the Regulation of Social and Labor Relations have not reached an agreement, these recommendations are approved by the Government of the Russian Federation, and the opinion of the parties to the Russian Tripartite Commission for the Regulation of Social and Labor Relations is communicated to the constituent entities of the Russian Federation by the Government of the Russian Federation. Local regulations establishing payment systems of labor, are accepted by the employer taking into account the opinion of the representative body of employees. The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, local regulations. Conditions wages determined by the collective agreement, agreements, local regulations cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms.

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer is obliged to notify each employee in writing about the components of the wages due to him for the relevant period, the amount and grounds for deductions made, as well as the total amount of money to be paid. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body 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 is transferred to the bank account specified by the employee on the terms determined by the collective agreement or employment contract. Place and terms of payment wages in non-monetary form are determined by a collective agreement or an 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, employment contract. For individual categories Federal law may establish other terms for the payment of wages. If the payment day coincides with a day off or a non-working holiday, payment of wages is made on the eve of this day. Payment for vacation is made no later than three days before its start.

Article 137. Limitation of deductions from wages

Deductions from an employee's salary are made only in cases provided for by this Code and other federal laws. Deductions from an employee's salary to pay off his debt to the employer can be made: to reimburse an unpaid advance issued to an employee on account of wages; to repay unspent and not returned in a timely manner an advance issued in connection with a business trip or transfer to another job in another location, as well as in other cases; for the return of amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if recognized by the body for reviewing individual labor disputes the employee’s guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple work (part three of Article 157 of this Code); upon dismissal of an employee before the end of the working year for which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part one of Article 77 or paragraphs 1, 2 or 4 of part one of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code. In cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide to deduct from the employee’s salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments, and provided that the employee does not disputes the grounds and amounts of deduction. Wages overpaid to an employee (including in the event of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except in the following cases: a calculation error; if the authority consideration of individual labor disputes, the employee was found to be guilty of failure to comply with labor standards (part three of Article 155 of this Code) or simple work (part three of Article 157 of this Code); if the wages were overpaid to the employee in connection with his unlawful actions established by the court.

Article 138. Limitation on the amount of deductions from wages

The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages due to the employee. When deducting from wages under several executive documents, the employee must in any case retain 50 percent of wages. The restrictions established by this article do not apply to deductions from wages when serving correctional labor, collection of alimony for minor children, compensation for harm caused to the health of another person, compensation for harm to persons who suffered damage in connection with the death of the breadwinner, and compensation damage caused by the crime. The amount of deductions from wages in these cases cannot exceed 70 percent. Deductions from payments that are not subject to collection in accordance with federal law are not allowed.

Article 139. Calculation of average wages

For all cases of determining the amount of average wages (average earnings) provided for by this Code, a unified procedure for its calculation is established. To calculate the average wage, all types of payments provided for by the remuneration system, applied by the relevant employer, regardless of the sources of these payments, are taken into account. Under any regime work, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.4 (average monthly number of calendar days). Average daily earnings for payment of vacations granted in working days, in cases provided for by this Code, as well as for payment of compensation for unused vacations is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week. A collective agreement or local regulatory act may provide for other periods for calculating the average wage, if this does not worsen the situation of employees. Peculiarities of the procedure for calculating the average wages established by this article are determined by the Government of the Russian Federation taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Article 140. Terms of payment upon dismissal

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment. In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article amount.

Article 141. Issuance of wages not received by the day of the employee’s death

Wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.

Article 142. Responsibility of the employer for violation of deadlines for payment of wages and other amounts due to the employee

The employer and (or) those authorized by him in in the prescribed manner Representatives of the employer who delayed the payment of wages to employees and other violations of wages are liable in accordance with this Code and other federal laws. In the event of a delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. Suspension of work is not allowed: during periods of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency; in bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the country's defense and state security , emergency rescue, search and rescue, fire-fighting work, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies; government officials; in organizations directly servicing particularly dangerous types of production, equipment; employees whose job duties include performing work directly related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations). During the period of suspension of work, the employee has the right to working hours be absent from the workplace. (Part three introduced Federal law dated 06/30/2006 N 90-FZ) An employee who was absent from the workplace during working hours during the period of suspension of work is obliged to return to work no later than the next working day after receiving written notification from the employer of readiness to pay the delayed wages on the day the employee leaves to work. (Part four introduced by Federal Law of June 30, 2006 N 90-FZ)

Article 143. Tariff systems of remuneration

Tariff remuneration systems - remuneration systems based on the tariff system of differentiation of wages of workers various categories.The tariff system for differentiating wages of workers of various categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients. Tariff schedule is a set of tariff categories of work, determined depending on the complexity of the work and the qualification requirements of workers using tariff coefficients. Tariff category - a value reflecting the complexity of labor and the level of qualifications of the employee. Qualification category - a value reflecting the level of professional training of the employee. Tariffication of work - assignment of types of work to tariff categories or qualification categories depending on the complexity of the work. The complexity of the work performed is determined on the basis their tariffication. Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation. Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for remuneration.

Article 144. Remuneration systems for government and civil servants municipal institutions

Remuneration systems (including tariff remuneration systems) for employees of state and municipal institutions are established: in federal government institutions - by collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation; in government agencies of the constituent entities of the Russian Federation Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation; in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments. The Government of the Russian Federation may establish basic salaries (basic official salaries), basic wage rates for professional qualification groups.The wages of employees of state and municipal institutions cannot be lower than the basic salaries (basic official salaries) established by the Government of the Russian Federation, the basic wage rates of the relevant professional qualification groups. Basic salaries (basic official salaries), the basic wage rates established by the Government of the Russian Federation , are provided by: federal state institutions - at the expense of the federal budget; state institutions of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation; municipal institutions - at the expense of local budgets. Remuneration systems for employees of state and municipal institutions are established taking into account a single tariff qualification directory of jobs and professions of workers, a unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for wages, recommendations of the Russian Tripartite Commission for the Regulation of Social and Labor Relations (part three of Article 135 of this Code) and the opinions of the relevant trade unions ( associations of trade unions) and associations of employers. Professional qualification groups - groups of professions of workers and positions of employees, formed taking into account the scope of activity based on the requirements for professional training and level of qualifications that are necessary to carry out the relevant professional activity. Professional qualification groups and criteria for classifying professions of workers and positions of employees in professional qualification groups are approved by the federal executive body that carries out the functions of developing state policy and legal regulation in the field of labor.

Article 145. Remuneration of heads of organizations, their deputies and chief accountants

Remuneration for the work of heads of organizations, their deputies and chief accountants in organizations financed from the federal budget is made in the manner and amount determined by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by bodies state power of the relevant constituent entity of the Russian Federation, and in organizations financed from the local budget - by local government bodies. The amounts of remuneration for the heads of other organizations, their deputies and chief accountants are determined by agreement of the parties to the employment contract.

Article 146. Remuneration under special conditions

Workers engaged in heavy work, work with harmful, dangerous and other special working conditions are paid at an increased rate. Workers engaged in work in areas with special conditions are also paid at an increased rate. climatic conditions.

Article 147. Remuneration for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions

Remuneration for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is set at an increased rate compared to the tariff rates, salaries (official salaries) established for various types work with normal working conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. Minimum amounts of increase in wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions , and the conditions for this increase are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. (Part two as amended by Federal Law of June 30, 2006 N 90-FZ) Specific amounts of wage increases are established 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, or a collective agreement, an employment contract.

Article 148. Remuneration for work in areas with special climatic conditions

Remuneration for work in areas with special climatic conditions is made in the manner and amounts not lower than those established by labor legislation and other regulatory legal acts containing labor law norms.

Article 149. Remuneration for labor in other cases of work performed in conditions deviating from normal

When performing work in conditions deviating from normal, overtime, night work, weekends and non-working hours holidays and when performing work in other conditions deviating from normal), the employee is made appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract. The amounts of payments established by a collective agreement, agreements, local regulations, employment contract cannot be lower than those established by labor legislation and other regulations containing labor law norms.

Article 150. Remuneration for work of various qualifications

When an employee with a time-based wage performs work of various qualifications, his work is paid for work of a higher qualification. When an employee with a piece-rate wage performs work of various qualifications, his work is paid at the rates of the work he performs. In cases where, taking into account the nature of production, workers with a piece-rate wage workers are assigned to perform work that is charged below the categories assigned to them, the employer is obliged to pay them the difference between the categories.

Article 151. Remuneration for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work determined by the employment contract

When combining professions (positions), expanding service areas, increasing the volume of work, or performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid an additional payment. The amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of the additional payment. work (Article 60.2 of this Code).

Article 152. Payment for overtime work

Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. Specific amounts of payment for overtime work may be determined by a collective agreement, local regulations or an employment contract. At the request of the employee overtime instead of increased pay, it may be compensated by providing additional rest time, but not less than the time worked overtime. Part two is no longer in force. - Federal Law of June 30, 2006 N 90-FZ.

Article 153. Remuneration for work on weekends and non-working holidays

Work on a day off or a non-working holiday is paid at least double the rate: for piece workers - at least at double piece rate rates; for workers whose work is paid at daily and hourly tariff rates - at least double the daily or hourly tariff rate; receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within a month standard working hours, and in an amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working time standard. Specific amounts of payment for work on days off or a non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract. At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a day off or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment. Payment for work on weekends and non-working holidays for creative workers means mass media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, may be determined on the basis of a collective agreement, local regulations, employment contract.

Article 154. Remuneration for work at night

Each hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. The minimum amounts of increased wages for work at night are established by the Government of the Russian Federation Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. (Part two as amended by Federal Law of June 30, 2006 N 90-FZ) Specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, the employment contract. (Part three was introduced by Federal Law of June 30, 2006 N 90-FZ)

Article 155. Remuneration for failure to comply with labor standards, failure to fulfill labor (official) duties

In case of failure to comply with labor standards, failure to fulfill labor (official) duties through the fault of the employer, remuneration is made in an amount not lower than the average salary of the employee, calculated in proportion to the actual time worked. (Part one as amended by Federal Law of June 30, 2006 N 90-FZ) In case of failure to comply with labor standards, failure to fulfill labor (official) duties for reasons beyond the control of the employer and the employee, the employee retains at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the time actually worked. In case of failure to comply with labor standards, failure to fulfill labor standards ( official duties due to the fault of the employee, payment of the normalized part of the salary is made in accordance with the volume of work performed.

Article 156. Remuneration for labor in the manufacture of products that turned out to be defective

Defects not due to the employee’s fault are paid on the same basis as suitable products. Complete defects due to the employee’s fault are not subject to payment. Partial defects due to the employee’s fault are paid at reduced rates depending on the degree of suitability of the products.

Article 157. Payment for downtime

Downtime (Article 72.2 of this Code) due to the fault of the employer is paid in the amount of at least two-thirds of the employee’s average salary. Downtime for reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary) , calculated in proportion to downtime. Downtime due to the employee’s fault is not paid. About the beginning of downtime caused by equipment breakdown and other reasons that make it impossible for the employee to continue to perform his work labor function, the employee is obliged to inform his immediate supervisor, another representative of the employer. (Part four was introduced by Federal Law of June 30, 2006 N 90-FZ) If creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these workers, approved by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, during which - if they do not participate in the creation and (or) performance (exhibition) of works or do not perform, then the specified time is not downtime and can be paid in the amount and manner established by the collective agreement, local regulations, employment contract. (Part five introduced Federal Law of June 30, 2006 N 90-FZ, as amended. Federal Law of February 28, 2008 N 13-FZ)

Article 158. Remuneration for development of new industries

A collective agreement or employment contract may provide for the employee to retain his previous salary for the period of development of a new production.

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 of labor laws and the amount of compensation for failure to comply with deadlines for payment of wages have been increased. 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 payment of advance payments and salaries in 2016, as now, can be specified in the internal labor regulations, collective or employment agreement. 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 awarded

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 obliged 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 bodies 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 they were 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 labor inspection 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.

As a 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 for payment of wages do not meet the requirements of the commented law, then the documents need to be adjusted and the terms for payment of wages determined in accordance with the 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). Unless, of course, it was created in your organization.

Step 2: Modify Documents

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

internal labor regulations
collective agreement
employment contract

What documents are required are explained in the table:

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

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

Labor regulations

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

Employment contract

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

Collective agreement

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

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

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

You may need:

create a commission to conduct negotiations
negotiate and agree on the 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).