Every working person in our state has the right to receive the wages that the latter needs in order to live with dignity and provide for his family. The Labor Code of the Russian Federation talks about the procedure and terms for paying remuneration for work. In addition, this provision of the law states that the employer, when transferring wages, must notify each employee of all deductions made from income and the total amount of earnings. As a rule, before receiving their remuneration, all subordinates receive pay slips. More details about all this will be written in the article.
The main thing
Almost all citizens of our country go to work to get a certain amount Money to secure normal living conditions. At present, it is very rare to meet people who work only for the sake of the fact that they are simply interested in doing what they love. Therefore, the legislator protects the rights of employees and obliges the heads of enterprises and institutions to pay remuneration to their employees for their performance. Information on the timing and place of payment of wages contains Art. 136 of the Labor Code of the Russian Federation, which also states that the amount of money must be issued to the subordinate twice a month. Otherwise, it will be against the law.
What you need to know
Subject to the provisions of Art. 136 of the Labor Code of the Russian Federation, the head of the enterprise, when transferring remuneration for work to employees, must notify the latter of the following transactions with their income:
documentary notice
As a rule, before the company transfers salaries to employees, they are given pay slips in their hands, which contain complete information on income for the period worked. These actions are carried out by the accounting department of the enterprise. The form of pay slips must be approved by the employer. At the same time, the latter necessarily takes into account the opinion of the representative body of employees. This rule is enshrined in Art. 136 of the Labor Code of the Russian Federation.
Place
Currently, each employee of any organization receives a salary on a card issued by a credit institution. Personally, remuneration for work is transferred to employees quite rarely. Therefore, before entering a job, a citizen is invited to write an application in which it is necessary to indicate the details for transferring salaries. So it is more convenient for the leader and subordinates.
In the event that an employee decides to change the details of the organization written earlier for transferring salaries, then he must express his request to the boss in writing no later than five days from the date of payment of remuneration for work. This rule is enshrined in Part 3 of Art. 136 of the Labor Code of the Russian Federation.
Important
Sometimes employees of an organization may receive compensation for labor activity not only in monetary form, but also products, things, any materials. So, such rules for paying wages are determined only by a service agreement or a collective agreement.
Nuances
Salary is always paid to a citizen who works in an organization. In some cases, prescribed in the service agreement or statutory, remuneration for work may be transferred in another way to other persons. For example, if a citizen works in an organization by the verdict of a judicial authority, then his earnings are transferred to the income of the state and to pay penalties.
In addition, do not forget that from the income of a person who is a parent, but does not live with the child, alimony is withheld in a percentage or in a fixed amount. If the head of the organization does not follow up on the timely transfer of funds according to executive documents, then he may be in trouble from the law.
Payment procedure
Part 6 Art. 136 of the Labor Code of the Russian Federation indicates that salaries must be paid to employees at least twice a month. The specific date for the transfer of income is established by the service agreement, or local acts institutions. But, salary should not be issued to employees later than fifteen calendar days from the date of completion of the period for which it is accrued. This procedure is established by Part 6 of Art. 136 of the Labor Code of the Russian Federation.
If not on time
What threatens the head of the institution in the event that he did not transfer the remuneration for work to employees in the prescribed period of time? This question is of interest to almost all employees who are faced with a delay in the payment of salaries for inexplicable reasons. In this case, it is clear that on the part of the employer this would be a violation of Art. 136 of the Labor Code of the Russian Federation. For this, he can be brought to administrative and even criminal punishment.
Therefore, if all employees are interested in receiving their funds on time and in full, it is necessary to contact the prosecutor's office, the court and the labor inspectorate. After all, some business leaders begin to comply with the requirements of the law only after the authorities impose on the company the obligation to pay a large fine.
Payment on a non-working day
If the deadline for the transfer of wages falls on a weekend, then the accounting department is obliged to issue the funds due to employees the day before. Otherwise, it will be a violation of the law and a reason for the appeal of subordinates to the competent authorities.
For vacation
The funds must be transferred to the employee three days before the start of his vacation. But, despite this, many heads of enterprises do not want to comply with the requirements of labor legislation. Most workers receive vacation pay only at the end of their holiday or during a new working period. In this case, it is necessary to write a complaint to the labor inspectorate and to the prosecutor's office.
Salary is an integral part labor process every employee of any government or private organization. The Constitution of the Russian Federation guarantees every citizen the right to employment with the receipt of wages established by the employer. At the same time, the Government of the Russian Federation regulates minimum size wages, so the employer cannot pay the employee a salary below the established limit.
Russian legislation allows you to pay salaries in several ways:
- Completely in monetary terms, in accordance with the current employment contract or civil law agreement between the employee and the employer.
- In a mixed way, in which 80% of the income is paid in cash, and 20% in the products of the enterprise. The percentage of the issuance of products on account of wages can be regulated by the internal acts of the organization, however, it cannot exceed one fifth of all funds received by the employee for the performance of labor duties.
Payments for the fulfillment of labor obligations must be made in the national currency of Russia - rubles, but transnational corporations can pay salaries in other currencies. The regulation of this kind of deductions takes place within the framework of the legislation of the country where the company is registered or the office of the enterprise is located.
According to the provisions of labor legislation, in addition to the established salary at the enterprise, an employee may be entitled to incentive payments in the form of:
- bonus deductions based on employment and performance;
- processing allowances;
- surcharges for irregular working hours or difficulty, etc.
Bonus payments may or may not be accrued to an employee, depending on the decision of the organization's management, since it is the director or other manager who decides on additional support for the organization's employee, including as a reward for hard work.
What does the Labor Code say about wage payments?
The regulation of making payments due to the performance of labor duties occurs in accordance with Chapter 21 of the Labor Code of the Russian Federation. The provisions of this chapter establish the obligations of the employee and the employer in the registration, formation and provision of wages.
Within the framework of the provisions established by Art. 133 of the Labor Code of the Russian Federation, the employer cannot pay wages below the minimum wage established in the region. The exceptions are cases of performance of labor duties at 0.25 and 0.5 rates, however, when recalculated to the full rate, the citizen would have to receive the minimum rate established by the state.
If necessary, the settlement can take place in cash or with the involvement of a banking organization, which the employee can choose at his own discretion without pressure from management.
Periods and terms of payments
The terms of payment of salaries are regulated by Art. 136 of the Labor Code of the Russian Federation, which establishes the maximum possible period accrual of earned funds to each employee. In accordance with these standards, violation of the established deadlines obliges the employer to transfer to the employee a certain amount of compensation, which must be specified in the employment contract.
As a general rule, an employer must:
- pay salaries twice within one month, by transferring an advance payment and the remaining funds from the salary fund;
- pay wages within the period established by local regulations, but no later than the fifteenth day of each worked month;
- comply with the frequency of payments in accordance with the employment contract and local acts of the organization, but the difference between the advance and the salary should not be more than fifteen days.
If there is a production need, the employer has the right to assign different days for the payment of wages to different categories of employees, but subject to the established frequency of payments. In other words, with a large staff of employees, management can pay salaries to some employees on the 11th and 26th, to others on the 14th and 29th, without harming the enterprise.
Establishing different terms of payments does not discriminate against any employees, therefore the position of management in such matters is legal and not subject to any prosecution.
Organization leaders are not recommended to set payment days on the 15th and 30th, since in some months the 30th falls on the last day of the month and obliges the accounting department to submit several personal income tax to the tax authorities for one calendar month of work, and also causes difficulties in calculating salaries in February, because it has 28 or 29 days.
Payout procedure
The procedure for paying remuneration for work is regulated in accordance with the established rules of labor legislation. The employer must strictly observe the terms for transferring payments, the amount, in accordance with the employment contract and the Decree on the Minimum Wage, and documentation.
In accordance with Art. 136 of the Labor Code of the Russian Federation, the employer must notify the employee in writing of the accrued salary and indicate:
- components of the salary, i.e. in what proportions the employee is provided with monetary and material allowance, as well as the grounds for such manipulations;
- the period for which the funds are credited;
- the amount of other payments that the employee is entitled to in accordance with the law or local regulations for the relevant period, as well as the grounds for assigning such payments;
- a complete report on the deductions made, in particular, when deducting funds to various funds, as well as when sending a specified amount for alimony or debt repayment, certain executive documents;
- total salary before deductions made, so that the employee can check the actual amount of deductions.
The form of the payslip that the employee receives when paying wages is regulated by the provisions of Art. 372 of the Labor Code of the Russian Federation. This article establishes the obligations of the employer to enter the form of the sheet into the local acts of the enterprise and be guided by them to make a decision on the appointment of a particular salary. Art. 131 of the Labor Code of the Russian Federation establishes that payments must be made in Russian rubles, unless such remuneration is impossible.
Payment of wages in a mixed form - in cash and material values - must be made in accordance with the employment contract. If such references and clauses are not specified in the contract, the employee has the right to refuse to receive wages in this way and insist on transferring the necessary amounts of money.
Payment methods and place
The employer must notify the employee of the wages accrued to him, indicating all the data established by law. The notification of the employee is made under the signature by transferring a written document - a payslip, which he receives after the issuance of his salary.
Today, employers can pay wages in cash in two ways:
- in cash, by issuing funds at the cash desk of the organization;
- transfer of the established amount of salary to the current account of the employee, in any banking organization.
The payment of wages at the cash desks of the organization is carried out with the obligatory maintenance cash documents to confirm the intended use of funds received by the employer. Funds for the payment of salaries of employees are transferred by banking organizations with which the company cooperates. They can only be used to pay salaries and cannot be spent for other purposes.
Small enterprises that have a constant income can pay salaries from the funds received, however, under such circumstances, coordination with a banking organization is necessary.
Salaries are paid in accordance with the requirements established by law, therefore:
- for large organizations, a payroll form No. T-53 is established if the transfers are permanent;
- for small enterprises and small businesses - No. T-49, in case of payment of salaries to permanent employees;
- for any enterprises that pay a one-time remuneration to an employee - No. KO-2.
Paying wages by transferring a set amount to an employee's current account is a potentially new phenomenon in business. Every year more and more employers are switching to such a calculation system, as it allows you to significantly save the time of accountants. The rules and features of the transfer of remuneration for work are regulated by a collective or labor agreement between employees and the management of the organization. An employee can independently determine the banking organization to which his salary will be transferred, thereby establishing the place of receipt of funds.
Calculation of RFP with an example
The amount of wages received by an employee in his hands can be calculated by several formulas, depending on the methods of its appointment. Before issuing remuneration, the employer deducts 13% of income tax.
The simplest formula is:
(Salary⁄(Number of days worked))/(100%)×13%=Net salary
Such situations almost never occur in practice, since in addition to the salary, the employee is entitled to additional payments in the form of bonuses, social payments or benefits, etc., and the employee may also be entitled to a tax deduction.
In this case, the calculation formula will look like this:
(Salary+Bonus+Other payments-Tax deduction (if any))/(100%)×13%=Tax
For example, Ivanov I.N. has a salary under an employment contract of 58,000 rubles, while for the current month he was paid a bonus in the amount of 9,540 rubles for a successfully completed project. He has two minor children as dependents, who give a tax deduction of 1,400 rubles for each child (there is a fixed deduction of 3,000 rubles from the third).
Based on this, Ivanov must pay:
(58,000+9,540-(1400×2))/(100%)×13%=8,416.2 rubles of income tax
He will receive:
58,000+9,540-8,416.2=59,123.8 rubles
It is not uncommon for an employee to work not all the days in a month. Then the amount of salary is calculated in a different way:
Salary / (Number of working days) × Number of days worked \u003d RFP (excluding personal income tax)
For example, Kravtsova A.B. receives a salary of 48,700 rubles. There are 22 working days in a month, but due to personal circumstances, Kravtsova took time off for a period of 4 days without saving her salary.
Based on this, Kravtsova will receive:
(48,700 rubles) / (22 working days) × (22 days-4 days off) \u003d 39,845.45 rubles
This amount was obtained without deducting personal income tax, therefore, after all deductions, she will receive a “net” salary in the amount of:
39,845.45-(39,845.45/(100%)×13%)=34,665.54 rubles
If she had minor children, she could receive a tax deduction for each child.
Advance payment calculation
The advance can be calculated in several ways. The simplest calculation option is taking into account weekends and holidays, based on a half-month period.
In this case, the formula will look like this:
(Salary+Bonus+Supplements)/(100%)×50% (half income)=Advance payment
For example, Ryabinov A.B. worked the required 15 days until the advance payment was issued without time off. His salary is 54,000 rubles, and the seniority bonus is another 8,000.
Based on this, Ryabinov will receive as an advance:
(54,000+8,000)/(100%)×50%=31,000 rubles
If only workdays are taken into account, excluding holidays and weekends, then calculating the advance in this case is a little more difficult.
The second form looks like this:
(Salary + Allowances + Bonuses) / (Normal working hours for the month) × Norm of working hours for the past period \u003d Advance payment
For example, Kozlov B.A. receives a salary of 34,000 rubles and a seniority bonus of 6,000. The calculation is made before May 15. In May 2018, with a five-day working week set to 20 business days. Until the 15th, Kozlov worked 8 days out of 20.
Based on the foregoing, Kozlov can expect to receive an advance payment in the following amount:
(34,000+6,000)/(20 days)×8 days=16,000 rubles
When calculating the second method, if there are holidays in the month, and there are enough of them, the amount of the advance will be much lower.
Payment of wages upon dismissal
The employer is obliged to provide the employee with a full payment on the last day of his stay at the workplace, in accordance with Art. 140 of the Labor Code of the Russian Federation. However, if necessary, the period of payment and transfer work book can be transferred to the next business day after the dismissal of a citizen.
In case of deliberate delay in payment, the employer may be liable in the form of administrative prosecution, as well as a fine of 1/300 of the Central Bank rate for each day of delay.
Upon termination, the employee is paid:
- salary for the period worked;
- 13th salary, if such an incentive is provided for by an employment or collective agreement;
- vacation compensation if the employee did not go on it;
- severance pay upon dismissal due to reduction or liquidation of the organization.
The employer must follow the rules labor law in relation to the employee, since in the case of systematic and serious violations, various legal methods of influence and punishment can be applied to the manager.
The payment of wages is a mandatory process, since in accordance with the norms of labor law and the Constitution, any work must be paid by the employer.
You will learn:
- What legislators improved in Art. 136 of the Labor Code of the Russian Federation, and what very desirable changes we, apparently, can not wait for
- How to tighten the liability for violations related to salary
- How the special claim period has been increased and how personnel officers should react to all this
CHANGES IN ART. 136 Labor Code of the Russian Federation
Where are the pay dates?
Finally. It's done. And it took our legislators “only” a decade and a half to see the imperfection of the wording of Part 6 of Art. 136 of the Labor Code of the Russian Federation and correct the defect. However, we will be glad that this did happen - moreover, the wording has really been improved, but they could have changed its wording for the worse ...
The discussion about what reading of the norm of Part 6 of Art. 136 of the Labor Code of the Russian Federation is correct, it went between practitioners and inspectors for all the years of the Labor Code of the Russian Federation.
extraction
from the Labor Code Russian Federation
Article 136. Procedure, place and terms of payment of wages
Wages are paid at least every half a month on the day established by the rules of the internal work schedule, collective agreement, labor contract.
Controversy arose around commas between the listed documents:
... internal labor regulations , collective agreement , labor contract.
What is meant by these commas? Is it a dividing union "or", or a connecting "and"?
Elementary logic suggests that there is no point in duplicating the dates of payment of wages in two (or even three) documents. Moreover, the most adequate document in this case is, undoubtedly, the internal labor regulations (hereinafter referred to as the PWTR), that is, the local regulatory act (hereinafter referred to as the LNA), in which the employer unilaterally sets the appropriate dates. In fact, the employer is not always completely free to choose these dates, since it often depends on the options offered by the bank. In this regard, there are situations (especially when transferring an account to another bank) when the employer is simply forced to change the dates on which wages are paid to employees.
In this regard, it is obvious that there is absolutely no need to agree on these dates with a trade union or other representative body of workers through a collective agreement (all the more so since not all employers have such a body), since this requires a lot of unproductive time, a lot of paperwork ...
As for the indication of the dates for the payment of wages in the employment contract, this is obvious nonsense, since the employment contract is an individual contract and it is difficult to imagine that the employer and different employees will agree on different dates on which they will receive wages, and then personnel officers will be each employee individually to make a time sheet by their dates, and accountants - to count, calculate and transfer salaries on individual dates. This is so absurd it's not even funny...
We must pay tribute to Rostrud, who has repeatedly explained in his letters that the employer has the right to choose one - any - document, in which the dates of payment of salaries will be indicated. And in the letter dated 06.03.2012 No. PG / 1004-6-1, it was especially emphasized that it is optimal to indicate these dates in the PVTR.
Here are excerpts from some letters of Rostrud:
extraction
from the letter of Rostrud dated November 27, 2008 No. 2642-6-1
The procedure and terms for paying wages to an employee are established in Art. 136 of the Labor Code of the Russian Federation. In accordance with this article, wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.
The documents that can establish the days of payment of wages are listed in this article separated by commas, i.e. legislator the equivalence of these documents is emphasized, in any of which the issue of the days of payment of wages can be resolved.
extraction
from the letter of Rostrud dated January 24, 2012 No. PG / 484-6-1
About documents establishing the days of payment of wages
Question. According to part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, the collective agreement, the employment contract. Our organization has a collective agreement and internal labor regulations. Will it be a violation of labor legislation to establish days for the payment of wages with only one of the documents listed in Part 6 of Art. 136 of the Labor Code of the Russian Federation (either a collective agreement, or internal labor regulations, or employment contracts with employees). Or it is necessary to establish the days of payment of wages with all the documents listed in Part 6 of Art. 136 of the Labor Code of the Russian Federation?
Answer. The procedure and terms for paying wages to an employee are established by Art. 136 of the Labor Code of the Russian Federation. In accordance with this article, wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.
The Labor Code does not regulate the specific terms for the payment of wages, as well as the size of its parts. Thus, with regard to the specific terms of payment of wages (specific dates of the calendar month), as well as the size of parts of wages, they are determined by the internal labor regulations, the collective agreement, the labor contract.
The documents that can establish the days of payment of wages are listed in this article separated by commas, i.e. the legislator emphasizes the equivalence of these documents, in any of which the issue of days of payment of wages can be resolved.
Thus, the days of payment of wages can be indicated in any of those listed in Part 6 of Art. 136 of the Code of Documents.
extraction
from the letter of Rostrud dated 06.03.2012 No. PG / 1004-6-1
In accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, the collective agreement, the employment contract.
Documents that can establish the days of payment of wages, in the specified article are listed separated by commas, that is, the legislator emphasizes the equivalence of these documents, in any of which the issue of the days of payment of wages can be resolved.
Thus, the days of payment of wages can be indicated in any of those listed in Part 6 of Art. 136 of the Labor Code of the Russian Federation documents.
At the same time, from our point of view, it is preferable to establish the procedure for paying wages by the internal labor regulations, since a collective agreement may not exist in an organization, and an employment agreement regulates the relationship of a particular employee.
However, practitioners are well aware that many employees labor inspectorate stubbornly continued to believe that the comma in part 6 of Art. 136 of the Labor Code of the Russian Federation hides the union “and”, as a result of which employers who used in their work were administratively punished common sense and explanations of Rostrud.
It would seem that state labor inspectorates (hereinafter referred to as GIT) in the subjects, being territorial bodies of Rostrud, should be guided by the explanations of their higher authority? However, no. Many GIT inspectors preferred to declare their independence (legally - yes, in fact - by no means always, as practice shows), that Rostrud letters are not normative - binding - documents (which is true), and therefore, that these letters for inspectors (which by and large is also true - and not only for inspectors, but also for employers). So pay, gentlemen, employers who indicated the dates of payment of salaries in only one of the listed documents, fines to the state!
It is curious that even the appeal of fined employers to the court did not always give a positive result, because, as we see from a number of court decisions, common sense also sometimes changes judges and they interpret the letter of the law somewhat, to put it mildly, strangely. An example of such an amazing court decision is the determination of the Chelyabinsk Regional Court:
Pleased at least with the fact that the court, which considered it necessary to indicate the dates of payment of salaries in as many as three documents, nevertheless recognized the absence of the fault of the employer, who was guided by the official explanations of Rostrud - those explanations that the GIT ignored.
And finally, bill No. 983383-6 was born " On the introduction of amendments to certain legislative acts of the Russian Federation on the issues of increasing the responsibility of employers for violations of the law in the part related to wages”, who proposed to correct the wording of Part 6 of Art. 136 of the Labor Code of the Russian Federation, adding the union "or" to it:
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 employment contract
To date, the bill has already passed all three readings, approved by the Federation Council, signed by the President of Russia and became Federal Law No. 272-FZ dated July 3, 2016 “On Amendments to Certain Legislative Acts of the Russian Federation on Increasing the Responsibility of Employers for Violations of the Legislation in Part, concerning remuneration” (hereinafter - Federal Law No. 272), which will enter into force on 03.10.2016.
So now we, colleagues, will no longer have to duplicate the provisions of the PWTR in collective and labor agreements - even before the Federal Law No. 272-FZ comes into force, since now any inspector, as it seems to us, should be clear about the meaning (still) of the current norm Part 6 Art. 136 of the Labor Code of the Russian Federation. Accordingly, employers will be able to change, in case of urgent need, the dates of payment of salaries promptly and without applying the norms of Art. 74 of the Labor Code of the Russian Federation.
NOTE
The requirement of Art. 74 of the Labor Code of the Russian Federation on warning employees at least two months in advance refers to changes in conditions employment contract, and the working conditions determined by the LNA (in particular, PWTR), the employer has the right to change without time limits and the consent of employees. It is only necessary to familiarize employees with the new edition of the LNA.
Indicate specific or indicative dates?
Speaking about the dates of payment of wages, one cannot ignore the very important aspect: some employers formulate these provisions in their documents not specifically, vaguely, for example: “ from such and such to such and such a number" or " no later than such and such a date», « not before such and such date”, etc. This is wrong. The Supreme Court of the Russian Federation in Resolution No. 3-AD14-1 dated May 15, 2014 indicated that such options do not meet the requirements of Art. 136 of the Labor Code of the Russian Federation.
The Ministry of Labor of Russia also expressed the opinion on the need to indicate the exact dates:
extraction
from a letter from the Ministry of Labor of Russia
dated November 28, 2013 No. 14-2-242
On the application of labor law
In accordance with part six of Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract. Other terms of payment of wages may be established for certain categories of employees. federal law(part seven of article 136 of the Labor Code of the Russian Federation). Thus, the Labor Code of the Russian Federation establishes a requirement for the maximum allowable interval between wage payments when regulating the issue of specific terms for its payment in a local regulatory act, collective agreement, labor contract. It follows from this requirement that the interval between payments should not exceed half a month, while there is no link to the calendar month, and the possibility of paying wages to all employees more often than the corresponding interval is not limited.
In our opinion, if not a specific day of payment of wages is determined, but a period during which payment can be made, the fulfillment of this requirement will not be guaranteed.
Such clarifications were needed because of the vagueness in the wording former editions of Part 6 of Art. 136 of the Labor Code of the Russian Federation:
Salary is paid at least every half a month on the day fixed internal labor regulations, collective agreement, labor contract.
In the new editions of Part 6 of Art. 136 of the Labor Code of the Russian Federation, we are no longer talking about “days”, but about specific dates- it is quite obvious that well-defined dates should be indicated:
Wages are paid at least every half a month. The exact date payment of wages is established by the internal labor regulations, the collective agreement or the employment contract.
An example of the correct wording in the PVTR:
“Wages are paid to employees on the 5th and 20th (advance) of each month.”
When to pay salaries?
Federal Law No. 272-FZ prescribes to set the date for the payment of wages no later than 15 calendar days from the end of the period for which it was accrued. Thus, the legislator has determined the maximum period during which it is necessary to pay employees for their work - 15 calendar days. Therefore, the latest pay date is the 15th of the month following the month for which pay is due.
However, it remains unclear whether this requirement extends to the payment of an advance. However, the interval between payments should not be more than half a month, and this explains everything.
short name Federal Service on labor and employment, which is authorized to give official clarifications on the application of labor legislation.
The letter was written by Rostrud in response to a request from LLC Professional Publishing House and was previously published in the journal Personnel Solutions.
As you can see, the conclusion is fully consistent with the conclusion from an earlier letter - a response to our publisher.
When paying wages, the employer must notify each employee in writing of:
1) on the components of wages due to him for the relevant period;
2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, for the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
3) on the amount and grounds for the deductions made;
4) on the total amount of money to be paid.
The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established for the adoption of local regulations.
Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit institution to which the wages are to be transferred by informing the employer in writing about the change in the details for the transfer of wages no later than fifteen calendar days before the day of payment of wages.
The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.
Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.
Wages are paid at least every half a month. 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.
If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.
Holidays are paid no later than three days before the start of the holiday.
Commentary on Art. 136 Labor Code of the Russian Federation
1. The obligation of the employer to inform the worker in writing of the components of his wages at each payment, the amount and grounds for withholding, as well as the total amount of money due to the worker, is in accordance with the provisions of ILO Convention No. 95 "Regarding the Protection of Wages" (1949). .).
2. The above information is contained in pay slip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees (see).
3. The place of payment of wages, cash or non-cash form of payment, issues of remuneration in non-monetary form (see) are determined by a collective or labor agreement, and the frequency of payments is determined by the internal labor regulations, unless otherwise established by federal law.
Second commentary on Article 136 of the Labor Code
1. Significant changes article has not undergone. The composition of wages at the present stage is extremely complicated. In addition to the basic rate (salary), it includes various kinds of allowances, surcharges, compensation payments, the size of which the employee often does not know. Therefore, the duty of the employer, introduced for the first time by the Code, to notify each employee in writing of the relevant parts of the wages due to him for the relevant period, as well as the amounts and grounds for the deductions made and the total amount payable, will allow the employee to control the correctness of the amounts accrued to him and the legality of the payments made. from wage deductions. For deductions from wages, see,.
This norm is also important in connection with the fact that it allows the employee to keep his own records of the amounts paid to him on account of wages, and on the basis of this information to have an idea of the insurance premiums in the order of compulsory pension insurance, which should be received on his personal account in territorial body pension fund.
2. The Code does not establish any single, mandatory for all employers, form of a payslip. This form is approved by the employer himself by adopting a local regulatory act, taking into account the opinion of the representative body of employees. An addition has been made to Article 136 of the Labor Code, providing that the form of the payslip is approved in the manner prescribed.
3. The obligation of the employer to pay wages, as a rule, at the place where the employee performs work, is of particular relevance for employees of those enterprises, organizations, structural units which are geographically located in different places. It is the employer's duty to arrange for the payment of wages to each worker at the place where he performs his duties. labor obligations. This also applies to cases when an employee fulfills his labor function on the territory of another organization or while on a business trip. Collective agreements usually contain a condition on the place where wages are paid to employees of workshops, departments of the organization.
4. Wages can also be paid to an employee by transferring to his current bank account, by postal order through communications enterprises. In these cases, an appropriate statement from the employee is required. Payment for services for the transfer and payment of wages is carried out at the expense of the employer, if the condition for this is provided for in the collective or labor contract.
5. For the first time, the Code provides for the payment of wages in non-monetary form (see). The place and terms of payment of wages in this form are determined by the collective or labor contract. Obviously in these treaties Conditions must also be stipulated on the types of security in kind suitable for the personal consumption of the worker and his family, and the value of the in-kind part of the wages, which must be fair and reasonable.
6. By general rule wages are paid directly to the employee himself, unless a federal law or an employment contract provides for another method of payment. An employment contract may, for example, provide that by a power of attorney issued by an employee to another person, this person may receive the wages due to the employee. A duly executed power of attorney is mandatory for the employer.
7. Like the previous legislation, the Code obliges the employer to pay wages at least every half a month.
Violation of this norm of labor legislation has become widespread, and the problem of timely payment of wages in all sectors of the economy has become a national problem. The delay in payment of wages is due to both objective and subjective reasons.
In summary judicial practice consideration of civil cases by courts in disputes about wages, it is stated that the statistics for the whole of the Russian Federation indicate a significant increase in the number of cases of claim proceedings on wages and a high percentage of claims satisfied by the courts. Compensation claims are predominantly filed by employees joint-stock companies, production cooperatives, banks, insurance companies and other commercial organizations. Among the reasons for the high number of claims for wages, especially in cases of delayed wages, there are often such as misappropriation officials organizations of funds, their misuse official position(See Bulletin of the Armed Forces of the Russian Federation. 1997. N 2. P. 24).
In this regard, the norms on the responsibility of the employer for violation of the terms of payment of wages and other amounts due to the employee, and on the obligation of the employer to compensate the employee material damage caused as a result of unlawful deprivation of his ability to work (see
Terms of payment of wagesstrictly regulated labor law. Any deviation from legal regulations worsening the position of an employee is unacceptable, even if it is fixed in regulations employer organization. You can read more about the terms, procedure, place and forms of salary payment in this article.
Procedure, place and terms of payment of wages
In accordance with Labor Code In Russia, all questions regarding the place of payment of wages, the procedure and terms for its issuance are specified in the local documents of the employing company or in an employment or collective agreement. However, the Labor Code of the Russian Federation contains a number of restrictions, which the employer is not entitled to neglect.
Salary
Part 3 of Article 133 of the Labor Code of the Russian Federation prohibits the employer from setting wages below the minimum wage established at the federal level. In the regions of Russia, this amount may be higher, but in no case less.
Terms of payment of wages
The specific date for the issuance of wages is determined internal documents organization, but, according to part 6 of article 136 of the Labor Code of the Russian Federation, it is paid at least 2 times a month. At the same time, it must be issued no later than 15 days from the end of the period for which it was accrued.
The procedure for paying wages
Delivery method allowance depends on many factors, including the source of funding of the employing organization. Part 3 of Article 136 of the Labor Code of the Russian Federation allows settlement both in cash at the cash desk of an enterprise, and by transferring money to a bank account through a credit institution.
IMPORTANT! Starting from 2014, employees have the right to independently choose the bank that holds the salary account. When changing a credit institution, it is necessary to notify the employer in writing at least 5 days before the day the salary is paid, providing all the required details for transferring money.
Calculation of wages and advance payments
The Labor Code does not contain the concept of "advance": from the point of view of the law, this is part of the salary paid in the 1st half of the month. According to the Decree of the Council of Ministers of the USSR “On the procedure for paying wages to workers for the first half of the month” No. 566 dated May 23, 1957, the minimum advance payment must correspond to tariff rate employee for hours actually worked.
The amount of the advance can be changed by the decision of the employer or in accordance with the local acts of the enterprise only upwards.
Important: despite the prescription of the Decree of the Council of Ministers No. 566, this document is still valid and is mandatory for employees authorized to calculate and pay wages, regardless of the form of ownership and source of financing of the employing enterprise.
An example of calculating the amount of advance payment and salary
The amount of salary at the tariff rate: 30,000 rubles.
The terms of payment of wages are the 16th day of the current (for the first half of the month) and the 1st day of the next (for the second half) month.
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Settlement month: 30 calendar days, 22 working days and 8 days off.
The number of actually worked days as of the 16th day of the current month: 11.
30,000 / 22 \u003d 1,363 rubles 64 kopecks (salary for 1 day).
1,363.64 × 11 \u003d 15,000 rubles 4 kopecks (advance payment calculated from earnings for 11 days).
Personal income tax, in accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, is withheld at the final settlement based on the results of the month worked, that is, upon payment of the 2nd part of the salary. Thus, the amount of the allowance due for issuance on the 1st of the next month will be:
30,000 (total wages) - 15,000.04 (advance payment issued on the 16th of the previous month) - 3,900 (personal income tax 13% of 30,000 rubles) = 11,099.96. Thus, the total amount of wages without personal income tax will be 15,000.04 + 11,099.96 = 26,100 rubles 00 kopecks.
Issuance of wages by products
Article 131 of the Labor Code of the Russian Federation obliges Russian employers to pay their employees salaries in the national currency, that is, in rubles. However, the same rule allows for the possibility of settlements in other forms not prohibited by the current legislation of the Russian Federation and international law.
IMPORTANT! The share of non-monetary wages cannot exceed 20% of the amount of monthly earnings accrued.
The issuance of a part of the salary in products is possible if the latter does not belong to the category of items whose circulation in Russia is prohibited or limited:
- spirits and other forms of alcohol;
- weapons (including components) and ammunition;
- narcotic, poisonous, harmful and other toxic drugs and substances.
In addition, the issuance of wages by fixing debt obligations is prohibited: in bonds, coupons, IOUs, etc.
Important: the employer has the right to pay part of the wages with products only if such an opportunity is specified in the employment or collective agreement. In addition, appropriate additional agreements may be concluded between employees and the employer. That is, the employee one way or another must express his consent to the calculation in non-monetary form.
Payment of wages upon dismissal
By virtue of Part 1 of Article 140 of the Labor Code of the Russian Federation, in the event of termination of an employment contract with an employee, the employer is obliged to provide him with a full payment immediately on the day of dismissal. If for some reason this is not possible (for example, the employee was absent at that moment), the payment of wages (Labor Code of the Russian Federation, Part 1 of Article 140) is made a maximum of the next day after the employee presents the relevant request.
Important: this provision applies not only to the payment of wages, but also to other types of payments due: compensation for unused vacation, bonus at the end of the year, etc.
If there is a dispute about the amount of cash payments due to the dismissed employee, the undisputed part of the amount is subject to immediate issue. The fate of the remaining share is decided in court.
IMPORTANT! Unreasonable refusal to pay wages to both the dismissed and current employee entails bringing the employer to liability - from material to criminal. Therefore, in such situations, you should immediately contact the labor inspectorate, the prosecutor's office or the court (see: