This year, there will be changes in the procedure for issuing wages. And in case of violations of the new rules, the employer expects higher penalties than before.

What exactly will change when the innovations come into force? What regulations need to be amended? What are the payroll dates for 2017? Read about all this and much more in this article.

Advance payment and salary: new and fixed terms

In June of this year, amendments were made to the legislation regulating the procedure and terms for the payment of wages. In particular, article 136 of the Labor Code of the Russian Federation has been amended. So far, it operates in the old version, which does not provide for a strict time frame for these payments. It is only said that remuneration by the employer should be made "at least every half a month."

In the new text of the document, this provision is preserved, and twice a month the employee is also credited with amounts of money: an advance payment and the actual “pay”. From October 3, 2016, when the innovation comes into force, an important clarification is added: the employee of the company must receive the money no later than the 15th day of the month immediately following the accounting one.

Earlier - it is possible, later - it is impossible. But even in the case when the law is formally observed, the internal regulations, the Collective Agreement or other regulatory documents must necessarily record one and only exact day when the employee will receive the money earned.

A very important nuance! Let's say the company's management issues a salary on the 14th of each month, and even included this item in the necessary documents. And the advance pays ten days earlier. This will be considered a violation of the law, since an equal number of days must pass between one and the second payment, that is, the month will have to be divided exactly in two. In our case, the advance will fall on the 29th. Violation of this condition will result in a fine.

Documentation changes

Changes in the Labor Code of the Russian Federation in the terms of payment of salaries in 2017 required changes to a number of documents of organizations. Documents that fix the date of payment of the advance and pay may be the Labor Regulations, the Regulations on Remuneration, the Collective Agreement. On their basis, specific employment contracts are drawn up with employees.

The management of the companies in the shortest possible time needed to verify the postulates of the new edition of Article 136 of the Labor Code of the Russian Federation with the provisions that have so far been included in the local regulations of the organization. And it is also required to familiarize all employees with the innovations, moreover, against signature.

Changes to each individual employment contract will have to be made by first sending a written notice to the employee. The letter must indicate the reasons for which the changes in the timing of material payments are made. And the law requires these notifications to be sent in advance, or more precisely, two months before the new procedure for assigning payments comes into force. That is, the management of the company had to inform subordinates about changes in the Labor Code before August 3, 2016 (two months before October 3).

Another necessary step: the conclusion of an additional agreement to the employment contract, which will stipulate new terms for the payment of wages. When this requirement is met, it is not even necessary to issue an appropriate order: once each employee is informed of the new information individually.

Penalties

It is impossible to violate the terms of payment of salaries from October 2016. Delays in payment are fraught with fines. They were previously provided as a measure of punishment, but now, that is, from October 3, 2016, the amount of penalties for most items has increased. So, for the primary violation of the deadlines, the head can be warned, as before. But they can also be fined from 10,000 to 20,000 rubles. For comparison: earlier this punishment was “estimated” at 1-5 thousand rubles. For individual entrepreneurs, the amount of the penalty remained the same: 1000-5000 rubles. For companies, it also remained the same: 30,000-50,000 rubles.

The approach of the regulatory authorities in cases of repeated violations is even stricter. The head of the firm may be disqualified for a period of one to three years. Or a fine of 20,000-30,000 rubles. against the previous 10,000-20,000 rubles. For individual entrepreneurs, "scissors" of 10,000-20,000 rubles were previously provided for in this situation. from now on, the maximum amount has increased to 30 thousand rubles. For companies, the initial "issue price" remains the same, 50 thousand rubles, and the upper bar has risen from the previous 70,000 to 100,000 rubles.

The terms for paying salaries in 2017 according to the Labor Code of the Russian Federation are only one side of the coin. In addition to complaints about the deadlines, the inspectors, and the employees themselves, may have questions about the size of the salary. By law, it cannot be lower than the minimum wage. Today, the minimum wage is 7500 rubles. And in some regions even higher. An organization that does not adhere to this regulation has the right to be fined 30,000-50,000 rubles.

Liability to employees

But that's not all. Article 236 of the Labor Code of the Russian Federation also establishes liability for late payments directly to employees of an enterprise or organization. And it has also been upgraded since October 2016.

Until October 2016, compensation to employees for late payment was calculated in the amount of 1/300 of the refinancing rate of the Bank of Russia for each day of delay. From the date of October 3, 2016, the calculation is based on the indicator of 1/150 of the key rate of the Central Bank of the Russian Federation. That is, the amounts will be twice as high.

Let's do the calculations using the previous formula. The initial data are as follows: a debt in the amount of 10,000 rubles, a delay in terms of 5 days, a refinancing rate for the delay period is 10.5%.

We consider: 10,000 rubles. × 10.5% / 300 × 5 = 17.5 rubles.

With the same input, the calculation after October 3 is as follows: 10,000 rubles. × 10.5% / 150 × 5 = 35 rubles. Remember, this is for each employee.

Extending Claims

As you can see, workers, office workers and other employees of companies are now more protected in terms of timely remuneration. The terms of payment of salaries from October 3, 2016 should be specified. It will be a little more difficult for the employer to comply with all the conditions prescribed by law.

Moreover, from the same day, from October 3 of this year, the period for filing claims with the court is significantly increased. Previously, there was practically no time for reflection and buildup: the claim had to be sent to court no later than three months from the date of payment, which turned out to be “outlawed”.

Now the statute of limitations has grown to a year. That is how much time is left for the employee in respect of whom the violation occurred. This innovation is recorded in article 392 of the Labor Code of the Russian Federation.

Remember these numbers

Summarizing the above, we draw your attention to the most important figures:

• 15th day of the month following the settlement month - the deadline for the payment of the second part of the salary;
• 1/150 of the key rate of the Central Bank for the period of delay - compensation payments for one day of delay in wages;
• 1 year - the deadline for an employee to file a lawsuit for delayed wages;

• 50,000 - a fine for setting a salary below the minimum wage. . 100,000 rubles is a new punishment for a company that repeatedly violates the law regarding the timing of payments.

Article comments

New salary payment terms in 2016-2017

The new Federal Law No. 272-FZ dated June 3, 2016 amended the terms for paying salaries in 2016. The changes come into effect on October 3, 2016. Amendments were made to the current legislation, according to which salaries cannot be issued later than the 15th day of the month following the settlement month. The following important changes should also be highlighted:

• increasing the degree of liability of the employer to the employee;
• increased fines for violations of labor laws;
• the amount of monetary compensation to an employee for non-compliance with the terms of payment of wages has been increased.

The purpose of our material today is to help employers prepare for these changes in a timely manner. We will talk about how to properly bring labor relations with employees in accordance with the changed legislation.

New terms of payment of salaries 2016 according to the Labor Code of the Russian Federation

Changes in the Labor Code of the Russian Federation in the terms of payment of salaries in 2016 affected Art. 136 of the Labor Code, which determines the terms for paying salaries in Russia. Until now, this article has not established specific dates for the payment of salaries. The only obligation that this article placed on the employer was to pay wages at least once every half a month.

Read also: Can I get a tax deduction if I'm on maternity leave?

The terms of payment of salaries from October 2016 will be regulated. In accordance with Art. 136 of the Labor Code of the Russian Federation, as before, wages will have to be paid at least once every two weeks. At the same time, the article will now clarify that the payment of salaries should occur no later than the 15th day of the next month.

The specific terms for paying salaries from October 3, 2016 will have to be indicated in the labor and collective agreements, internal labor regulations.

I must say that according to statistics, most employers are already paying salaries before the 15th day of the next month. However, the local regulations of the enterprise (IE) and contracts listed above may not contain these conditions. Therefore, if necessary, employers should make appropriate changes to them.

Salary and advance

In accordance with the law, the interval between the issuance of advance payment and salary should be no more than fifteen days.

For example, if an organization or an individual entrepreneur issues an advance payment to employees on the 20th, then the salary must be paid no later than the 5th of the next month. If the advance payment is issued on the 30th, then the salary is not later than the 15th. Violation of labor legislation by enterprises in this part, in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, entails a fine in the amount of up to 50,000 rubles.

At the same time, the issuance of wages earlier than the deadline established by local regulations is not a violation.

Checking local regulations

The specific terms for the payment of wages in many enterprises are reflected in the Labor Regulations and in the Regulations on wages. The new 2016 salary timing law does not prohibit this. However, by the time the law comes into force, the terms of payment must be brought into line with the requirements of this law.

In turn, the employer must familiarize employees with the changes made to local regulations against signature.

Verification of employment contracts

The situation is similar with labor and collective agreements. They should reflect the new terms of payment of salaries in 2016. It is possible that their content already fully complies with the requirements of the new law. But it is possible that the contract allows the payment of wages later than the 15th of the next month, for example, on the 20th. It may also turn out that the gap between the payment of the advance payment and the payment of wages is more than 15 days.

According to the legislative changes under consideration, these are violations. The employer must make appropriate changes to employment contracts by October 3, 2016.

Notifying employees of changes

To make appropriate changes to the employment contract, it is necessary to send the employee a written notice of changes in the terms of the employment contract. The notice must list the changes to the contract, indicating specific reasons and grounds. In this case, the notification will contain new terms for the payment of wages in 2016 according to the Labor Code of the Russian Federation.

At the same time, in accordance with Part 2 of Art. 74 of the Labor Code of the Russian Federation, the notification must be sent to the employee no later than two months before the changes are made. Thus, in order to amend the employment contract by October 3, 2016, notifications to employees must be sent before August 3, 2016.

Additional agreement to the contract

In addition to editing the contract itself, it is necessary to conclude an addendum to it. agreement, which will also fix the new terms for the payment of wages in 2016.

Making changes to the contract and concluding a new additional agreement to it is enough to change the terms for paying wages. There is no need to issue an order to postpone the payment of salaries.

Liability for violation of deadlines

According to the current legislation, violation of the terms of payment of wages entails liability for the employer. The corresponding provision is contained in Art. 236 of the Labor Code of the Russian Federation. In accordance with the new law, liability will be increased.

Increasing the amount of compensation

Recall that the amount of compensation for delayed wages is calculated as a percentage of the amounts unpaid to the employee on time. From October 3, 2016, the amount of compensation will be increased.

At the moment, compensation is 1/300 of the refinancing rate of the Bank of Russia for each day of delay. From October 3, 2016, it will be 1/150 of the Bank of Russia refinancing rate for each day of delay.

Increase in administrative fines

Administrative fines for salary delays have also changed since 10/3/2016. Their amounts, together with the amounts of fines in force until the entry into force of the new law, are shown in the following table:

50,000-100,000 rubles

It is also necessary to remember that the employer may be held administratively liable if the wages of employees are set at a level below the minimum wage. Recall that at the moment the minimum wage, in accordance with federal law, is 7,500 rubles. At the same time, the size of the minimum wage in individual regions may differ from this figure. The minimum wage for 2017 has not yet been set. You can find out what it will be like by following the news on this page.

Also note that in addition to fines for paying wages later than the deadline, an additional employer can be fined if the salary is below the minimum wage. The fine for the organization will be from 30,000 to 50,000 rubles. Recall that from July 1, 2016, the federal minimum wage is 7,500 rubles. However, if a regional minimum wage is established, then employers have the right to focus on it.

Deadlines for going to court

Another important change will be an increase in the period during which an employee has the right to go to court in connection with non-payment of wages.

If earlier the employee was given only three months to file a lawsuit, now he will be able to start protecting his labor rights in court within a year from the date of the salary payment deadline.

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Comments

"In accordance with the law, the interval between the issuance of advance payment and salary should be no more than fifteen days"
How is this requirement spelled out verbatim in the law? Or is it a free interpretation of the absurdly formulated phrase "Wages must be paid to employees at least every half a month."
Which is ridiculous in my opinion. The fact that the words "rarely", "often" characterize the frequency of events. And the frequency is determined by the number of events per unit of time. Those. should have been "at least once every half a month". And "once every half a month" does not mean that events should occur exactly 15 days later. It seems to me that once every half a month is once in the period from 01 to 15, and once in the period from 16 to 30 (31).

Sergey, hello. This requirement is spelled out in the Labor Code of the Russian Federation, as amended. Federal Law No. 272-FZ of July 3, 2016, literally: “Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued. Those. the law says exactly at least every half a month, and not once every half a month. Half a month is 15 days.

There are no cardinal changes at the beginning of 2017 in terms of calculating the size of the deposit, therefore it is determined according to the previous scheme of 2016: in proportion to the actual hours worked by the employee.

Payment of monthly earnings in advance, Art. 136 of the Labor Code of the Russian Federation and consists in transferring money for the worked half of the month to the employee. The rest is paid after the second half of the month. Thus, the legislator insists on the calculation of the employer with a subordinate at least twice a month.

Advance how many percent of the salary according to the Labor Code of the Russian Federation 2017?

The Labor Code, in this regard, does not establish any specific interest rates. It only indicates that the employee must deduct wages at least twice a month.

The advance payment, in this case, will be 50% of the total amount of income, but taking into account the deduction of tax 13% / 2 (two half months) = 7.5% (for one half). So, the percentage of the advance payment is 42.5% (50% - 7.5%).

But a certain amount of interest is not prescribed either in the employment contract or in the local acts of the organization where the person works, only the frequency of payments for work is established.

Read also: How to keep an employee from quitting

Advance payment of wages under the new rules in 2017

In 2016, changes were made by the Federal Law to labor legislation: the procedure and terms for calculating advance payments to working citizens were adjusted. Now an employee of the company must receive remuneration for work at least twice per month, while every 15th working day must be the day the advance is paid, but it can be set earlier, at the discretion of the employer.

How much is the salary advance paid in 2017?

The topical issue of how many percent of the advance payment of wages is of concern to all employees in 2017. It is calculated in proportion to the period worked. If the entire income for 30 days is 100,000 rubles, then by the 15th day the advance will be equal to 50,000 rubles. but this is without income tax (13%).

With personal income tax, the amount will be calculated as follows:

• 100 000 – 13 % = 87 000;
• 87 000/ 2 = 43 500.

The advance payment for 15 days will be 43,500 rubles.

New terms for advance payments and salaries in 2017

New deadlines have indeed appeared. This is every 15 days. The manager can set the day for paying half of the salary on any day of the month, as long as the gap between the first part and the second does not exceed 15 days.

If the day of advance payments is a day off, then the money must be issued on the first working day before them. So, the framework for remuneration of workers is set by the legislator, and the employer chooses a specific number.

Do I need to pay personal income tax on advance payments on wages?

Personal income tax is levied on the total amount earned by the employee for a monthly period. It is defined at 13% and has not changed so far. From the advance, income tax is not withheld, but personal income tax is reflected in its amount, since advance deductions are formed taking into account the final amount of the person's income, which remains after the deduction of 13 percent tax.

Salary advance application sample

Description of the application form:

• typewritten or handwritten text on a white sheet;
• on the right, starting from the center of the sheet - the addressee (includes the name of the place of work, full name of the boss, address) and the applicant (name, address);
• below - in the center: the word "STATEMENT";
• with a paragraph indent, the content part, it can be formulated in any way, it is only important that it is clear what the applicant wants and in what size;
• it is recommended to indicate the reasons for the appeal, as they contribute to the manager's conviction of the need to establish an advance payment procedure in relation to the employee;
• at the end, a signature with a transcript, a date is affixed.

An order for the payment of an advance from wages - sample

All organizational issues at the enterprise are resolved in the form of orders issued by the person who heads it. So, in order to establish an advance payment procedure for work for subordinates, the employer creates an order about this.

It is drawn up according to the rules for the preparation of local acts established in the organization, taking into account the generally accepted rules of office work and the preparation of documents. He must also go through the approval process with certain authorized employees of the company.

Thus, remuneration in the form of advance payments has many nuances and requires good regulatory awareness of the management team in this matter.

A sample of the order on the terms of payment of wages can be found at the link:

The amount of the advance on wages according to the Labor Code of the Russian Federation 2017

Since Soviet times, everyone knows that a month's salary has always consisted of two payments: an advance payment and the remaining salary. Moreover, the size of the advance was always less than the second payment. So how many percent of the salary can be an advance, how and when is it paid? The material will provide information on the topic.

How much is the salary advance paid in 2017?

Since the advance payment is a share of wages for half a month, then its size should in no way be less than the salary due for the time worked in that month. Its size is determined by an agreement between the management of the organization and the trade union when signing the collective agreement. The same is stated in the recommendations of the Ministry of Labor of Russia dated 02/03/2016, which states that when determining the amount of the advance payment (salary for the initial 15 days), the time actually worked by the employee must be taken into account. Ideally, the size of the advance on wages under the Labor Code of the Russian Federation 2017 should be set at half the amount of earnings per month, excluding taxes.

In fact, the amount of advance payments does not reach such sizes at once for several reasons:

• Firstly, all allowances and bonuses provided for employees are paid by employers within the terms of the basic salary.
• Secondly, employers' accountants deliberately underestimate the size of the advance paid to their employees in employment contracts.

So in the realities of our time, the amount of the advance in most organizations and enterprises is at the level of 25-30 percent of the level of the basic monthly income.

New terms for advance payments and salaries in 2017 - latest changes

How many percent of the salary in 2017 according to the Labor Code of the Russian Federation? In 2016, the Russian legislature changed both the terms of issue and the percentage. Under the new rules, the date is limited to the 15th of the next month. In connection with the frequent delay in the payment of wages across the country, fines for violation of the labor code and the amount of compensation for the discrepancy in the timing of the issuance of earnings were raised at the same time. New amendments to the law came into force on 3.10. 2016, so that by this date all organizations by this date had to check the content of the regulations, which contain the norms of labor law and collective agreements.

How are salaries and advances paid?

According to the latest amendments to the law, no more than 15 days should be between the salary and the advance payment. In a situation where an organization, enterprise or individual entrepreneur issues an advance payment to employees, for example, on the 20th, then employees must be paid wages no later than the 5th of the coming month. Or if the advance payment is made on the 25th, then the salary is not later than the 10th. This means that wages will be paid at least twice a month, as provided for in Article 136 of the Labor Code of the Russian Federation. In case of violation of the specified time intervals, a fine of up to 50,000 rubles may be imposed on the organization.

Download the text of Article 136 of the Labor Code of the Russian Federation

It is worth noting that employers have every right to pay wages before the specified period, since this in no way violates the current legislation. When an employee urgently needs certain funds, and the pay day is not yet close, he can ask the management to pay him some money in advance, and that this amount will be worked out later. The application must be made in writing - an application is written for receiving money on account of wages. If a positive decision is made on the application, then an order is drawn up, on the basis of which the employee's request will be satisfied.

Download sample application for advance payment

How to calculate salary advance?

Many workers are relatively easy to put up with being paid a fixed payment, while calculating the amount of the advance is not very difficult.

Suppose an employee's salary is 60,000 rubles. The salary tax will be equal to 7800 rubles. (60,000 x 13%). Advance payment is made on the 15th day of the current month. According to the employment contract, an advance payment is issued based on the actual hours worked on the date of its payment, while the date of payment is not included in the hours worked this month. Of this, the advance payment for April 2017 must be issued to the employee on the 15th and its amount will be 26,100 rubles ((60,000 - 7800) 20 x 10), where 20 is the number of working days in April, and 10 is the number worked.

Is it possible to pay salaries once a month without an advance payment?

It is forbidden to pay wages once a month, even if the employee himself asks for it. According to labor law, the employer must pay salaries to employees at least every half a month (i.e. 2 times a month) and there are no exceptions to this rule. This is stated in Art. 136 of the Labor Code of the Russian Federation, and an employer who violates the law bears material liability, which threatens the employer with a fine, the maximum of which is 50,000 rubles.

When carrying out labor activities in state or private enterprises, employees are entitled to the issuance of wages for the work done. In accordance with Article 136 of the Labor Code, the obligation of the employer is to pay the funds due twice a month.

The part of the salary that is paid to employees in the first part of the month is called advance payment. Its size, as well as specific payment dates, are established by the rules prescribed in the collective, or otherwise.

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Some employers, for one reason or another, pay their employees the funds due in full at one time on some day of the month. However, such actions are contrary to the norms of labor legislation and may entail the imposition of penalties.

The essence of the concept

There is no definition of the concept of an advance in the Labor Code, however, it states that the salary fund allocated for a month must be divided into at least two parts. In other words, employees are entitled to the issuance of funds for the realized amount of work at least twice a month. That part of the money that is paid in the first half of the monthly period is traditionally referred to as an advance.

The question of how many percent of the salary is an advance in 2020 is not clearly fixed at the legislative level. There is also no set time frame for payments to be made.

Letters from the Ministry of Social Development and the Federal Tax Service somewhat clarify the situation. The first organization advises to accrue funds in approximately equal parts, while the second recommends taking into account the time actually worked by employees when determining the amount of the advance.

Thus, for the payment of two approximately equal amounts for the actually worked period, the first payment should be made approximately in the middle of the month. Rostrud specialists are of the same opinion, recommending that the advance be paid around the 15th-16th day of each month.

The Ministry of Labor of the Russian Federation, in its recommendations of February 3, 2020, also advises accruing advance payments for the first 15 days of the month, taking into account the time actually worked by employees. The ideal option is to match the size of the advance to half of the total amount of the monthly salary.

In practice, most often the advance is given in a slightly smaller amount, since the accrual of all the stipulated allowances and bonuses is carried out by the time the main body of the salary is issued. In addition, often in employment contracts the amount of advance payments is underestimated intentionally.

Thus, in practice, the size of the advance in most enterprises is no more than a third of the total monthly income.

Recent changes in legislation

In 2020, domestic legislators changed the terms in which advance payments should be made, as well as its size. In particular, employees must receive the first part of their salary no later than the 15th day of each month. This rule was introduced due to the fact that employers often practiced delays in the accrual of earned funds. At the same time, fines for violations of the provisions of the Labor Code were increased.

The main innovation was the emergence of the norm, according to which the advance must be received by employees after a maximum of 15 days after the basic salary was issued. That is, if the salary is accrued for the enterprise, for example, on the 10th, then the advance payment should be paid before the 25th. For violation of this principle, a fine is expected, the amount of which can reach 50 thousand rubles.

Payment of wages earlier than the deadline may be carried out at the request of the employer and is not considered a violation of the law.

Advance is how many percent of salary in 2020

The current domestic legislation does not give a clear answer to whether the advance is how many percent of the salary in 2020. In particular, from the letter of the Ministry of Labor dated February 3, 2020, one can only find out that employees should receive funds due for the amount of work performed at least twice every month. At the same time, it is recommended that the calculation of advance amounts be carried out taking into account the time that was actually worked out.

In practice, employers either really proceed from the time actually worked during the first half of the month, or set a certain percentage of the salary, which is given as an advance. In practice, this percentage is usually 40-50.

The method and the chosen method of accrual must be fixed in one of the local regulations of the enterprise. For any options, the advance is calculated in accordance with the timesheets.

It is traditionally believed that the amount of the advance is approximately equal to 50 percent of the total monthly income, but in practice this is most often not entirely true, primarily due to the fact that the sums of various bonuses, allowances, bonuses are added to the second, main part. and surcharges.

Calculation methods

The advance amount is calculated by accounting specialists using one of the following methods:

• By dividing the amount of the entire salary established by the labor agreement by the norm of working days in a month, followed by multiplication by the amount of days worked from the first day of the month to the date of advance payment.
• By multiplying the number of units of manufactured products by the piece rate (when using the piecework wage system at the enterprise). When calculating the amounts, it should be taken into account that personal income tax is not deducted from the advance payment.
• By multiplying the amount of the tariff rate with all surcharges and surcharges by a factor of 0.5. In this case, the advance is calculated without taking into account holidays and weekends, which is often unprofitable for employees, since in some months the advances will be miserable (in particular, in January and May).
• By dividing the amount of the tariff with the stipulated allowances and surcharges by the existing norm of working hours, followed by multiplication by the norm of the time worked for the first half of the month.

In the event that at the beginning of the month the employee was not present at work, for example, in connection with a vacation, he is not entitled to an advance payment. If the absence was partial, then the amount of the advance can be calculated by calculating the amount of the advance due for the full half of the month, and then dividing it by the half-month norm of working time and multiplying it by the time that was actually worked.

In order to prevent nit-picking on the part of various inspection bodies, it is advisable to include a clause explaining the nuances of calculating the advance payment at a particular enterprise in the Regulations on the Remuneration of Employees.

Examples

Suppose an employee of an enterprise is assigned a salary of 50 thousand rubles, from which 13 percent of personal income tax is deducted, that is, 6.5 thousand rubles. The advance is paid to him on the 15th day of each month.

According to the provisions of the employment contract, the amount of the advance payment is calculated based on the time that was actually worked out before the date of accrual of funds, without taking into account the actual day of their payment.

Thus, for the fully worked first half of the month, for example, September, he will be paid the following advance payment: (50,000 - 6,500) / 22 * ​​10 \u003d 47 thousand 45 rubles. To simplify calculations, enterprises usually simply set an advance payment in the amount of half of the entire salary, excluding personal income tax.

Sanctions for violations of payment rules

The provisions of the Labor Code make the payment of an advance mandatory for all enterprises or individual entrepreneurs. At the same time, the employer has the right to divide the amount of the salary due for the month not by two, but by more times, paying after a certain period the funds earned by employees, for example, every 10 days.

At the same time, the employer does not have the right to reduce the number of payments to one, otherwise he is subject to penalties. In particular, officials who commit such a violation of the law for the first time are subject to a fine of 1,500 rubles. In the event that the regulatory authorities detect a repeated such violation, the amount of the fine increases to 20 thousand rubles.

A systematic violation of the norms of domestic labor legislation can lead to the dismissal of the manager from his position for a period of one to three years.

The most severe penalties are provided for legal entities. So, if an individual entrepreneur at the first violation can get off with 1.5 thousand fines, then the company will have to pay from 30 to 50 thousand. The amount of the fine for a repeated violation will increase for individual entrepreneurs to 10-20 thousand rubles, and for legal entities - up to 70 thousand rubles.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Since Soviet times, everyone knows that a month's salary has always consisted of two payments: an advance payment and the remaining salary. Moreover, the size of the advance was always less than the second payment. So how many percent of the salary can be an advance, how and when is it paid? The material will provide information on the topic.

How much is the salary advance paid in 2018?

Since the advance payment is a share of wages for half a month, then its size should in no way be less than the salary due for the time worked in that month. Its size is determined by an agreement between the management of the organization and the trade union when signing the collective agreement. The same is stated in the recommendations of the Ministry of Labor of Russia dated 02/03/2016, which states that when determining the amount of the advance payment (salary for the initial 15 days), the time actually worked by the employee must be taken into account. Ideally, the size of the advance on wages under the Labor Code of the Russian Federation 2018 should be set at half the amount of earnings per month, excluding taxes.

In fact, the amount of advance payments does not reach such sizes at once for several reasons:

• Firstly, all allowances and bonuses provided for employees are paid by employers within the terms of the basic salary.
• Secondly, employers' accountants deliberately underestimate the size of the advance paid to their employees in employment contracts.

So in the realities of our time, the amount of the advance in most organizations and enterprises is at the level of 25-30 percent of the level of the basic monthly income.

New terms for advance payments and salaries in 2018 - latest changes

How many percent of the salary in 2018 according to the Labor Code of the Russian Federation? In 2016, the Russian legislature changed both the terms of issue and the percentage. Under the new rules, the date is limited to the 15th of the next month. In connection with the frequent delay in the payment of wages across the country, fines for violation of the labor code and the amount of compensation for the discrepancy in the timing of the issuance of earnings were raised at the same time. New amendments to the law came into force on 3.10. 2016, so that by this date all organizations by this date had to check the content of the regulations, which contain the norms of labor law and collective agreements.

How are salaries and advances paid?

According to the latest amendments to the law, no more than 15 days should be between the salary and the advance payment. In a situation where an organization, enterprise or individual entrepreneur issues an advance payment to employees, for example, on the 20th, then employees must be paid wages no later than the 5th of the coming month. Or if the advance payment is made on the 25th, then the salary is not later than the 10th. This means that wages will be paid at least twice a month, as provided for in Article 136 of the Labor Code of the Russian Federation. In case of violation of the specified time intervals, a fine of up to 50,000 rubles may be imposed on the organization.

It is worth noting that employers have every right to pay wages before the specified period, since this in no way violates the current legislation. When an employee urgently needs certain funds, and the pay day is not yet close, he can ask the management to pay him some money in advance, and that this amount will be worked out later. The application must be made in writing - an application is written for receiving money on account of wages. If a positive decision is made on the application, then an order is drawn up, on the basis of which the employee's request will be satisfied.

How to calculate salary advance?

Many workers are relatively easy to put up with being paid a fixed payment, while calculating the amount of the advance is not very difficult.

Suppose an employee's salary is 60,000 rubles. The salary tax will be equal to 7800 rubles. (60,000 x 13%). Advance payment is made on the 15th day of the current month. According to the employment contract, an advance payment is issued based on the actual hours worked on the date of its payment, while the date of payment is not included in the hours worked this month. Of this, the advance payment for April 2018 must be issued to the employee on the 15th and its amount will be 26,100 rubles ((60,000 - 7800) 20 x 10), where 20 is the number of working days in April, and 10 is the number worked.

Is it possible to pay salaries once a month without an advance payment?

It is forbidden to pay wages once a month, even if the employee himself asks for it. According to labor law, the employer must pay salaries to employees at least every half a month (i.e. 2 times a month) and there are no exceptions to this rule. This is stated in Art. 136 of the Labor Code of the Russian Federation, and an employer who violates the law bears material liability, which threatens the employer with a fine, the maximum of which is 50,000 rubles.

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Every person who carries out labor activity wants the payment of its result to be worthy and timely. However, the employer may delay the transfer of an advance or salary due to the fact that he does not know the rules for calculating them, as well as withholding taxes from payments. This article will discuss the issuance of advances and salaries under the new rules, the registration and withholding of taxes on advances and salaries, as well as possible liability for their non-compliance or violation.

New rules for the issuance of wages and advance payments

On October 3, 2016, the issuance of advance payments and salaries under the new rules came into force. Now the salary cannot be issued later than the 15th day of the next month. Penalties for non-compliance with labor laws and the amount of compensation for failure to meet the deadlines for issuing advance payments and wages to employees were also increased. Therefore, each employer must know and understand whether it is necessary to adjust employment contracts and whether it is necessary to issue an order on the timing of payments to employees.

Deadlines for issuing advance payments and salaries under the new rules

In the Labor Code, in article 136, it is prescribed that the employer is obliged to pay wages to his employees at least 2 times a month. Such rules apply to both individual entrepreneurs and large companies, without exception. It is not allowed to pay for work once a month, even if it is at the request of the employee himself.

Typically, companies used to make payments twice a month: at the beginning of the month - an advance payment, the amount of which corresponds to the hours worked at the very moment of payment, and in the second half of the month - the final payment for the month in the form of wages.

Changes were made to the Labor Code of the Russian Federation starting from October 3, 2016. Now the issuance of advance payments and salaries is carried out according to the new rules. Just like before, you need to pay salaries at least twice a month. But now the deadline for the final monthly settlement is the 15th. That is, if an enterprise pays an advance on the 20th of any month, then the salary must be paid exactly in half a month, that is, on the 5th of the next month. If the advance is paid by the company on the 2nd, and salaries in half a month - on the 17th, then this payment period does not currently comply with the law, so the company needs to reconsider its terms. Be sure to check the established settlement dates at the enterprise. For advance payment, the deadline is the 30th of the month, and for salaries - the 15th of the coming month. Adjustments should be made to the Regulations on Remuneration and to the Labor Regulations, if necessary. In addition, it is necessary to notify employees of the new payment terms through an additional agreement.

Issuing advances and salaries in a new way

How to issue advance payments and salaries under the new rules? Let's figure it out. The issuance of advance payments and salaries under the new rules in 2017 should be carried out at least once every two weeks in accordance with Article 136 of the Labor Code of the Russian Federation. This payment is made on the day specified in the contract with the employee. Therefore, the advance is considered the first part of wages for a specific period of hours worked. The amount of the employee's advance must be no less than the tariff rate for the worked period of time. The period for making these payments is not fixed by law, but in connection with this, explanations were given by the regulatory authorities.

The size of the advance payment and salary under the new rules is also very important. The amount paid should be almost the same for each half of the month when the advance is calculated. Therefore, in order to receive approximately two equal amounts for the hours worked in a certain period, the first payment must be made somewhere in the middle of this working period. This is the mechanism for issuing advance payments and wages under the new rules. Employees of Rostrud confirm this, recommending that the advance be paid exactly in the middle of the month.

Withholding and transfer of personal income tax

The calculation and issuance of advance payments and wages under the new rules are closely related to the transfer of personal income tax. Accountants often face the question of whether it is necessary to adjust the amount of the salary advance by the amount of deductions, or rather personal income tax, which currently stands at 13% in the Russian Federation.

Transfer of the tax should be made no later than the next day after the issuance of wages. The tax must be paid twice a month: when transferring salaries and advance payments. Regulatory authorities explain that the withholding and transfer of personal income tax to the budget must be made at the final settlement with the employee for the month.

Personal income tax: a mechanism for calculating and issuing advance payments and salaries under the new rules

If the day of advance payment falls on the last day of the month, then personal income tax will also need to be paid from the advance. For example, if the advance was paid on October 30, then personal income tax is withheld and transferred from it, since the last date of the month is the day the salary is received. Therefore, it is best to set the advance payment date before the 30th in local acts.

Regulations

All employers should be involved in checking local regulatory legal acts that relate to labor law. In these acts, many employers prescribe the time for issuing salaries to employees. This is permitted by law, but in this case, the payment terms must necessarily correspond to this. If local acts do not comply with the changes, the necessary amendments should be made and employees should be familiarized with them. If the deadline for issuing wages is correctly indicated, the employer does not need to take any additional actions.

Sending notices to employees

In order to make corrections to the employment contract, it is necessary to inform the employee with a written notice, in which the motives for changing the provisions of the contract must be named. At the same time, the employer has obligations to the employee to notify him of any changes in the employment contract no later than two months in advance.

Conclusion of an additional agreement

After sending the notification to the employee, you should sign a special agreement with him to the employment contract. It will be quite enough to change the terms of payment of salaries, so there is no need to issue any orders.

Responsibility of the employer for untimely paid wages

The article on the liability of the employer has also been amended. For violation of the terms of remuneration, individual entrepreneurs and organizations are now required to pay interest that is not less than 1/150 of the key rate in force at the Bank of Russia. Previously, this percentage, as a rule, was 1/300 of the key rate.

Penalties were also added for late payment or non-payment of wages.

Officials guilty of this violation must pay a fine in the amount of 10 to 20 thousand rubles.

The organization for violation of the terms of payment of wages must pay from 30,000 to 50,000 rubles.

An individual entrepreneur for violation will be fined from 1,000 to 5,000 rubles.

For repeated violation of the terms of payment of employees, fines will be as follows.

Failure to comply with the terms of payment by legal entities - from 50,000 to 100,000 rubles.

For a repeated violation, a fine for officials will be from 20,000 to 30,000 rubles or removal from office for a period of 1 to 3 years.

An individual entrepreneur for a repeated delay in wages must pay a fine of 10 to 30 thousand rubles.

In addition, there was an increase in penalties for employers evading the conclusion of employment contracts and errors in them. Therefore, it is very important to carry out the correct calculation and issuance of advance payments and salaries according to the new rules.

Increasing compensation for late pay

According to the requirement of the Labor Code of the Russian Federation, Article 22 of the labor legislation, the deadlines for paying wages by employers must always be observed. If the terms of payment are violated, then the employer begins financial responsibility. This is prescribed in the Labor Code of the Russian Federation, in Article 236. Since October 3, 2016, the amount of material compensation to working personnel for late payment of wages has increased. This compensation is made in the form of a payment of interest on the unpaid salary amount in the required period. The calculation of these percentages has changed, and the compensation has become much larger.

Time allotted for employees to go to court

In connection with incomplete payment or non-payment of wages, employees can apply to the court with a claim against the employer. Currently, employees have more time for this: for a whole year, you can submit documents to the court from the date of the accepted salary payment deadline.

Official work in the Russian Federation implies the payment of wages. An employee in the implementation of labor activities in the company claims to receive earnings 2 times a month.

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The monthly salary is divided into parts. One of them is called advance.

Responsibility for non-payment is imposed on the employer in accordance with.

What percentage of the salary is an advance?

And yet, how much is the advance from the salary, and how is it calculated?
There are several ways that an accountant can use in an enterprise:

1 way, excluding weekends and holidays (fixed percentage):

Advance payment = (O + ND) × 50%, where:

• О - salary of the employee;
• ND - all kinds of allowances, as well as surcharges.

Some employers substitute 40% instead of 50% into the formula. However, the most optimal option is to take into account exactly 50% of the employee's earnings (excluding personal income tax).

This method has a disadvantage for the employer, since by default weekends and holidays are included in the advance. In the event that an advance payment for January or May is calculated according to this calculation, the amount is not quite correct, because there are many days off in these months.

2 way, taking into account holidays and weekends:

Advance payment \u003d (O + ND) / Days worked per month × Days worked for half a month, where:

O and ND - salary, allowances and additional payments by analogy with the previous formula.

Maximum size

Legislators do not set the maximum amount of the advance. This part of the earnings is largely determined by the amount of salary.

However, in some situations there is an overpayment on advance payments. It can arise in cases where the advance is calculated as a certain percentage of the employee's salary. One of the overpayment options has already been mentioned - this happens in those months when there are many days off.

Also, an overpayment may appear if the employee fell ill in the first half of the month and left the sick leave in the last days. In this case, the employee may even have a debt to the company due to a large advance.

Many may be interested in the minimum amount of such a payment. It should not be at a level below the pay for the hours worked.

Calculation example

According to the method that takes into account weekends and holidays:

• the salary of Ivanov, who works as a logistician at Mir LLC, is 27,000 rubles;
• surcharge for combination amounted to 6,000 rubles;
• in accordance with the local act at the enterprise, the advance payment is issued on the 15th day of each month;
• in October, the employee actually worked 11 days in the first half of the month;
• October had 20 working days.

Advance payment \u003d (27,000 + 6,000) / 20 × 11 \u003d 18,150 rubles

According to the method that does not take into account weekends and holidays:

Let all conditions be similar to the previous example. The employer accepts 40% of the salary when calculating the advance. How, in this case, to calculate Ivanov's advance from Mir LLC for October?

Advance payment \u003d (27,000 + 6,000) × 0.4 \u003d 13,200 rubles

As you can see, the amount of the advance in the 1st and 2nd calculation method is different. In both cases, Ivanov will receive the rest of the money in his salary.

When is it issued?

The main thing is that it does not happen that the employer. A simple example can be given: in a company, in accordance with a local act, the date for the payment of an advance is set on the 25th.

In this case, when hiring a new employee at the beginning of the month, it will turn out for a period of more than 15 days.

In this situation, the employee has the right to terminate the performance of labor duties or even file a claim.

Are taxes withheld from the advance?

To be deducted from monthly salary. However, the advance is not subject to this species in 2020.

Personal income tax is taken into account when calculating the remaining amount of earnings payable. This is due to the fact that the employee cannot inform the employer in advance whether he will work the whole month, take a day off or go on sick leave.

In the case of sick leave, which can be regarded as unplanned absences, the advance will be overpaid. Accordingly, this amount is overpaid and tax to the state.

Penalties for non-payment

What kind of violations of the law can employers allow:

• management does not pay advance payments to employees due to unwillingness or ignorance;
• the amount of this payment is set arbitrarily, for example, at the level of 1,000 rubles;
• the advance is paid only by a part of the employees;
• employees at the enterprise were forced to sign a statement stating that they agree to pay wages once a month.

Liability for such violations threatens both legal entities (including officials) and individual entrepreneurs.