Deadlines for issuing wages according to the labor code. Methods of payment of wages

Salary is the amount Money, which is due to the employee for the month he worked.

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The payment terms are established by the Labor Code of the Russian Federation. The amounts are indicated separately in each employment contract.

Let's take a closer look at what the payment procedure is. wages.

Word of the law

Normative base

The relationship that arises between an employee and an employer is called labor. Accordingly, they are regulated by the Labor Code of the Russian Federation.

It guarantees the employee receiving wages on time and in full as specified in the contract with him.

Place and conditions

Article 157 of the Labor Code of the Russian Federation indicates that the place of payment of wages is specified in.

This item is often excluded in connection with payments common to all employees in one place and the norms are enshrined in the local act of the enterprise. If you provide this, it will be enough to indicate Article 136 of the Labor Code of the Russian Federation.

To a bank card

Transferring salaries by bank transfer is possible only with the full consent of all employees. By switching to card payments, the organization will be prohibited from issuing salaries through the cash register.

Each employee writes a statement indicating the full details of his current account and a request to transfer funds to it.

Transfer of salaries:

• The employees’ personal cards are entered into the organization’s database. The transfer occurs through the execution of a payment order individually for each employee.
• The organization enters into an agreement with the bank. It is often given the name “Salary Project”. The chief accountant prepares documents for all employees and submits them to the bank. Next, the bank issues for each plastic card. With its help, you can carry out any operations with funds in your account. In this case, the organization pays for card servicing.

When dismissing an employee, the organization notifies the bank in writing. After this, all transactions on the card are paid independently by the card owner.

Accrual and calculation procedure

Payment order (sample)

When applying for a job, the employee must provide a passport, SNILS, tax identification number, work book and sign an employment contract.

The latter indicates the amount of salary, bonuses, payment terms. Based on it, it is published, which indicates his position and salary.

It represents the basis for the payment of wages and.

When switching from cash payment with employees to a non-cash account or changing the current account of an employee, an order is also issued.

Its publication is possible only after a personal statement from the employee indicating the reason.

Example of an order:

Payment of personal income tax and insurance premiums

In the Russian Federation, upon receipt of any income must be paid. Full information is specified in Article 226 of the Tax Code of the Russian Federation. The amount payable is 13%. Calculation period: from the first to the last day of the month for which the salary was accrued.

Personal income tax payment deadlines:

• For non-cash transfers- on the day of transfer of income. For example, they gave it to K.N. Ivanov. salary July 5, 2019 Tax must be paid on this day.
• When issued in cash– on the day of receipt of funds from the bank or the next day, if the salary is issued from the proceeds of the enterprise, the return of accountable funds or a loan.

Accounting entries

All salary expenses are written off against the cost of goods or services:

• Dt20/23/25/26/29 – Kt70 – main, auxiliary, general production, general household. expenses.
• Dt44 – Kt70 is a trading company.

The amount is indicated in the amount of the total salary for the month or for each employee, depending on the breakdown of account 70.

During the month, the employee could have violated the rules and part of his salary must be withheld.

This also includes personal income tax - it is withheld from all employees:

Insurance premiums should be calculated on wages, but not deducted from them. They are paid for by the employer himself.

Distributed to the cost of production:

• Dt20/23/25/26/29 – Kt69 – main, auxiliary, general production, general expenses.
• Dt44 – Kt69 is a trading company.

And transferring money to employees non-cash or issuing through a cash register:

• Dt70-Kt51 – transfer to a bank account.
• Dt70-Kt50 – issue through the cash register.

Calculation example

The employee must be paid a salary for March 2019, income tax must be withheld individuals, insurance premiums calculated.

Wage expenses are allocated to main production.

Nuances

Distribution of products

Typically, wages are paid in monetary terms.

Upon written request from the employee, the manager can change its form to natural. It is worth noting that the natural part has no right to exceed 20% of the total income.

Products can be issued as wages only if they have free circulation in the Russian Federation.

For example, issuing weapons, medicines, chemicals prohibited.

When issued, the cost of the product must correspond to the market price and not be inflated in the interests of the enterprise.

Upon dismissal

They are guided in this matter.

Upon dismissal you are required to:

• for the actual time worked. The day of dismissal is included.
• Recalculation unused vacation in monetary terms.
• , if required.

According to the Labor Code of the Russian Federation, all payments must occur in. If the standards are not followed, this gives grounds to impose a fine on the organization.

In case of liquidation and bankruptcy of an enterprise

When a company is liquidated, all payments are made in a certain sequence.

Payment of wages to employees occurs after payment of legal costs, services of external managers, and settlements under writs of execution (for damage to health).

Salary payments:

• When starting bankruptcy proceedings– the salary does not change. Payments are made by the manager or bankruptcy trustee.
• – employees are notified of liquidation 2 months in advance, and the amount of their salary is calculated for inclusion in the register of creditors.

When contracting

The following payments are made:

• size ;
• full payment on the day of dismissal;
• after dismissal, payment of average monthly income is made within 60 days;
• If there is no necessary vacancy in the employment service, compensation for the employee is extended by 1 month.

For relatives of a deceased employee

Upon death or recognition by the court as deceased, relatives have the right to receive all payments from the employer - Article 141 of the Labor Code of the Russian Federation.

Close relatives are: spouses, parents or children of the deceased. Preference is given to relatives living with him.

Payouts:

• salary for hours worked;
• allowances and bonuses;
• payment if 6 months have not passed from the date of issue.

How exactly wages are paid to employees is described in some detail in the Labor Code (specifically: Article 136). This question is replete with nuances of a binding nature. The employer is obliged not only to give his workers money in the amount established by the contract, but to do this regularly, strictly following the procedure. Let's look at what Article 136 (RF) says.

The document contains specific norms that are mandatory for the administration of the enterprise. By the way, failure to comply with them threatens officials measures taken by regulatory authorities. Article 136 requires employers to inform workers about:

• amounts of basic and additional payments;
• amounts withheld with reasons;
• the total amount of accrued funds.

The listed data must be provided to people in shift form before they can access the funds due. In addition, the text contains conditions governing the place, timing and procedure of specific transactions for the payment of earned money. It should be noted that the standards included in Article 136 of the Labor Code are quite strict. Let's begin to study them in more detail.

Pay slip

This is the name of a special approved document containing the necessary information. Article 136 of the Labor Code provides that the administration must act openly, in accordance with the law. Concealing financial information about accounts from the employee in respect of whom the transactions are performed is not permitted. The fact is that we are not only charged certain amounts of salary, bonuses, compensation, indexation and the like, in addition, taxes are withheld, for example. All this must be communicated to the account owner. The operations are performed by an accountant. He may well make a mistake and show basic inattention. Article 136 is drafted in such a way as to prevent the emergence of protracted controversial issues. Misunderstandings, of course, happen. But the employee has the right to receive from the administration (read: accounting department) a complete and detailed analysis operations. The form of the payslip must be approved by internal act. This issue is detailed in Article 372 of the said Code.

Place of receipt of salary

The legislation gives the right to the worker and the enterprise to agree on where the payment will be made. There are two main options:

• at the location of the administration;
• to a bank account.

The legislator clarifies that the parties can voluntarily determine other conditions for the transfer of earned funds. They should be specified in the contract or special agreement. This point is implemented extremely rarely, only under certain operating conditions. For example, if a person is sent on a business trip to a country with which intergovernmental agreements on financial transactions have not been concluded, or to a wilderness area. Judge for yourself, is it possible in this case to implement Article 136 of the Labor Code of the Russian Federation? Should an accountant be sent into the wild on a regular basis? Of course not. The parties will agree on the terms and conditions in which payment will be made, as a rule, upon completion of the task, after the transfer of research results.

Responsibilities and rights of the employee

We have explained to you what the administration is responsible for (at this moment). But the worker also has responsibilities. Namely: he must inform the company in writing about the details of his personal account. Without such paper, the accountant has no right to make transfers. This is strictly controlled and is not an empty formality. If a person wants to change the bank, he informs the administration about it. It is necessary to write a corresponding statement addressed to your boss or manager finance department. This must be done no later than five days before the next payment. Otherwise, specialists will not have time to process the document. As a rule, the paper is written in the name of the chief accountant, so as not to create unnecessary bureaucracy. Such a statement does not concern anyone else.

Payment terms

The next condition that our article describes talks about when it is necessary to transfer money to the employee. It is recommended to divide it into two parts. In any case, the legislator obliges the administration to make payments regularly every half month. We are used to calling these receipts: advance and salary. All the nuances of monetary relations are determined in They are also prescribed in Money is transferred, as a rule, personally to the worker. But there are conditions when they go to the account of another person. For example, when an employee dies suddenly. Specific situations are determined by special regulatory legal acts, and they must be included in the contract. In addition, the article names the deadline. This amount should be given to the employee no later than three days before the start of the vacation. TO special conditions include a recommendation on the procedure for payments if they fall on the weekend. In this case, the amount should be at the worker’s disposal on the working day preceding the free day.

with comments

2016 did not bring any changes regarding the item of legislation under consideration. Experts, commenting on it, indicate that the provisions of the article are strictly mandatory. Unscrupulous employers try to evade the need to make payments regularly. This is permitted only when secured by the terms of an agreement or other bilateral document. That is, the parties must agree to other conditions that suit both. Violation of the provisions of this article is punishable by a fine. The employee should be aware that execution labor legislation controlled by government agencies. If the administration behaves in bad faith and does not pay on time, then you must boldly contact the appropriate authority. The inspector will check all documents and make a decision. But before you complain, you need to check the papers regulating the payment procedure at the enterprise. Perhaps you didn’t read something or forgot. Check the rules internal regulations and other papers. You can find them from a personnel officer or lawyer. They are not confidential and should be made available to you for review both upon hiring and at other times.

What salary payment date should I set in 2019? Is it possible to set a period for paying wages and, for example, stipulate in the employment contract that wages are paid from the 3rd to the 7th? Or should the date be fixed? What exactly should be done to bring salary payment dates into line with the new requirements? In our article you will find step-by-step instructions.

Latest salary changes – in 2016

Since October 3, 2016, a new version of Article 136 of the Labor Code of the Russian Federation has been in effect (in connection with the entry into force of Federal Law No. 272-FZ dated June 3, 2016). In connection with this change, it makes sense for the accountant to immediately pay attention to how many consequences, namely:

• salaries cannot be paid later than the 15th day of the month of the next month (See “”);
• Difficulties may arise in meeting the deadlines for paying bonuses for periods worked (See "");
• You will need to control the periods between the advance and the basic salary (See “”).

Salary payment date 2019

According to the new edition of Article 136 of the Labor Code of the Russian Federation, in force since October 3, “The specific date for the payment of wages is established by the rules of internal labor regulations, collective agreement or employment contract.”

Thus, from October 3, the salary payment date must be specifically determined. Previously, there was no such requirement, so many employers set a salary payment period, for example, “from the 1st to the 12th” or, for example, from “the 5th to the 7th.” Since October 3, 2016, such periods of payment of wages are illegal.

The salary payment date from October 3, 2016 must be determined precisely and specifically. Otherwise, the company risks being fined up to 50,000 rubles for a primary violation and 100,000 rubles for a repeated violation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Who needs to change payment dates in documents?

Some employers will not need to do anything if the salary payment dates meet the requirements of the new Article 136 of the Labor Code of the Russian Federation.
However, it is necessary to change the salary payment dates if:

• employees receive their salary later than 15 days after the end of the period for which it was accrued (for example, for the second half of the month - on the 18th of the next month);
• salary is paid once a month;
• salaries are paid on days that are more than half a month apart, for example the 6th and 23rd;
• salaries are paid not on a specific day, but on one of the days of a fixed period, for example from the 5th to the 10th.

How exactly to proceed and change the salary payment dates? Follow the step-by-step instructions.

Step 1: decide on the timing of salary payment

Correlate the dates of advance payment and salary as follows:

At the same time, new terms for payment of wages must be agreed upon with the trade union (Part 1 of Article 190 and 372 of the Labor Code of the Russian Federation). Unless, of course, it was created in your organization.

Step 2: Modify Documents

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

• internal labor regulations;
• collective agreement;
• employment contract.

What documents are required are explained in the table:

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

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

Labor regulations

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

Employment contract

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

Collective agreement

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

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

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

You may need:

• create a commission to conduct negotiations;
• negotiate and agree on the timing of payment of salaries and advance payments.
• draw up an additional agreement to the employment contract
• send an additional agreement for notification registration to the labor authority of the local administration (Part 1 of Article 50 of the Labor Code of the Russian Federation);

Familiarize the employees with the new version of the collective agreement against signature.

Step 3: Pay your salary on the new date

It is necessary to start paying wages on the new terms as early as October 3, 2016. However, if the established payment day coincides with a weekend or non-working holiday, then the salary must be paid on the eve of this day (Part 8 of Article 136 of the Labor Code of the Russian Federation). October 15 is Saturday. This means that many will need to receive their salaries for September no later than October 14th.

In accordance with Part 1 of Art. 136 of the Labor Code of the Russian Federation, when paying wages, the employer is obliged to notify the employee in writing about components wages due to him for the corresponding period, the amount and grounds for deductions made, as well as the total monetary amount to be paid. The form of the pay slip, which must reflect the listed information, must be approved by the employer, taking into account the opinion of the representative body of employees. Failure by the employer to comply with the rule on approving the form of the pay slip allows the representative body of employees, directly to the employees, to declare to the authorized government agencies requirements for approval of the form of the pay slip or for changing its content by including in it the information listed in the legislation. The employer’s failure to comply with the requirements to provide the employee with a pay slip in the form approved by the organization allows us to conclude that the employee could only learn about the violation of his rights in the field of remuneration after he became familiar with the components of the salary in the prescribed form, that is, after he was given a written document on the components of his salary. For example, an employee may learn that he has not been paid an increased amount overtime work only after receiving a document on the composition of wages. In this connection, the period for applying for protection of a violated right in the field of remuneration must be calculated from the moment the employee is given a document on the composition of his salary. This document in Part 2 of Art. 136 of the Labor Code of the Russian Federation is called a payslip. However, other written documents drawn up by authorized representatives of the employer, which reflect information about the components of the employee’s earnings, can also serve as evidence of the employee’s familiarization with the components of earnings. The absence of such documents from the employer, as well as information about their delivery to the employee, deprives the employer of the opportunity to prove that the employee missed the deadline for applying for judicial protection of rights to wages, since the specified period begins to run from the moment when the employee learned or could have learned about the violation of his right . This moment in the legislation is due to the delivery to the employee of a written document by authorized representatives of the employer, which reflects information about the composition of earnings.

In accordance with Part 3 of Art. 136 of the Labor Code of the Russian Federation, wages are paid to the employee, as a rule, at the place where he performs the work or is transferred to the bank account specified by the employee under the conditions stipulated by the collective or labor agreement. The obligation to pay wages to an employee lies with the employer, who is obliged to provide each employee with the opportunity to receive wages. When paying an employee at the place where he performs his labor function, he must be given time to receive his wages. This time should be included in working time, since the employee should not spend rest time at his own discretion due to the need to receive wages during the period that is included during rest. The employer is obliged to determine the procedure for receiving wages so that the employee does not waste time on rest to receive wages due to improper execution the employer of the specified duty. The time spent by the employee to receive wages must be paid by the employer, based on the employee’s average earnings, since this time was spent by the employee through the fault of the employer, who was unable to properly organize the process of issuing wages to employees. Organization this process may include defining specific days and times for employees to receive wages structural divisions organizations. Setting different deadlines for employees of structural divisions to receive wages allows them to avoid wasting working time.

Salaries can be transferred to the employee’s current account if the following legally significant circumstances are proven. Firstly, the presence of the employee’s voluntary expression of will, confirmed by his written application, to transfer wages to a bank account. Secondly, it must be proven that there is a provision in the collective or employment agreement regarding the possibility of transferring employees’ wages to their bank account. The lack of proof of each of these circumstances makes it possible to recognize the employer’s decision to transfer wages to the employee’s account as illegal and (or) unfounded. Moreover, the absence of a written statement from the employee, which expresses his will to transfer wages to his bank account, in the event of a dispute, deprives the employer of the right to refer to witness testimony to confirm this expression of will. Recognition of an employer's decision to transfer funds to an employee's account as illegal and (or) unfounded may become the basis for holding him accountable for delayed wages.

In accordance with Part 4 of Art. 136 of the Labor Code of the Russian Federation, the place and timing of payment of wages in non-monetary form must be determined in a collective or labor agreement. Payment of wages in non-monetary form must be made at least every half month in compliance with the rules established for the payment of wages in cash. The employer is also obliged to provide each employee with the opportunity to receive wages in non-monetary form, that is, to allocate exact time for issuing wages to the employee.

In accordance with Part 5 of Art. 136 of the Labor Code of the Russian Federation, wages are paid directly to the employee. Moreover, the fact of payment to the employee of wages can be confirmed exclusively by written evidence. The absence of written evidence from the employer confirming the payment of wages to a specific employee in the event of a dispute deprives the employer's representatives of the right to refer to witness testimony to confirm the payment of wages to the employee. As already noted, wages, if the circumstances considered are proven, can be transferred to the employee’s account. When a court decision is made to recognize an employee as having limited legal capacity, his representatives will receive wages for him, subject to established rules on the payment of wages, including the timing of payment of wages.

In accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages must be paid at least every half month on the days established by the internal labor regulations of the organization, the collective agreement, and the employment contract. The employer is obliged to determine the timing of payment of wages in the internal labor regulations or by concluding a collective or labor agreement. Failure by the employer to fulfill this obligation does not constitute grounds for his release from liability for delayed wages. In this case, the employee has the right to receive wages after the first 15 calendar days work every month. This right corresponds to the employer’s obligation to pay the employee wages after half of each month, that is, after 15 calendar days. Failure to fulfill this obligation allows the employee to demand that the employer be held liable for delayed wages. If the day of payment of wages coincides with a day off or a non-working holiday, the employer is obliged to pay employees on the eve of this day. Failure to fulfill this obligation is also a violation of the terms of payment of wages, which may become the basis for bringing the employer to liability measures established by law.

In accordance with Part 7 of Art. 136 of the Labor Code of the Russian Federation for certain categories of workers federal law Other deadlines for payment of wages may be established. Establishing more frequent deadlines for payment of wages, in particular weekly, improves the position of the employee compared to the law. Therefore, the condition for more frequent payment of wages may become legal both in the content of the federal law, and in the content of labor contracts, and in the content of local acts of the organization. The right to receive wages follows from Art. 37 of the Constitution of the Russian Federation. In this connection, the establishment of longer terms for remuneration of workers in federal law is a limitation of this constitutional right. For this reason, the establishment of longer terms for payment of wages can occur solely to achieve the goals listed in Part 3 of Art. 55 of the Constitution of the Russian Federation.

In Part 9 of Art. 136 of the Labor Code of the Russian Federation establishes that average earnings for the duration of the vacation is paid no later than three days before its start. Payment of leave after it began means that the employee enjoyed unpaid leave before the average salary was paid. In this connection, he has the right to demand a postponement of the start date of the vacation, at least to the next day after the payment of average earnings. The employee may demand payment of interest during the delay in vacation payment, since in this case the employer does not fulfill the obligation to pay the average salary to the employee within the time limits established by law. However, to restore the violated right, the employee can use one of the indicated methods. Postponement of the start date of vacation due to late payment means that the date established by law for payment of average earnings is changed. After all, paying for vacation before it starts is one of the ways to restore the right to use paid vacation. Therefore, it should be recognized that when the date of vacation is postponed, the employer fulfills the obligation to timely pay the employee average earnings. Payment of average earnings later than three days before its start should be considered a violation of the terms of payment for vacation. Therefore after use unpaid leave the employee has the right to demand payment of interest for the employer’s delay in average earnings, since he violated the deadline for paying vacation. Whereas when it is postponed, the period for payment of average earnings is not violated. In this regard, the employee can use one of the considered methods of restoring the violated right to receive average earnings during vacation.

Textbook " Labor law Russia" Mironov V.I.

• Personnel records management and Labor law

ST 136 Labor Code of the Russian Federation.

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

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

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

3) about the amount and grounds for deductions made;

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

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established for the adoption of local regulations.

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

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

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

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

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

Payment for vacation is made no later than three days before it starts.

Commentary to Art. 136 Labor Code of the Russian Federation

1. The commented article introduces 136 of the Labor Code of the Russian Federation the obligation of the employer to issue the employee a pay slip, which must contain the following information:

a) on the salary structure (established official salary, tariff rate, allowances, additional payments, incentive payments, payments for work under special conditions, bonuses);

b) on the amounts of other amounts accrued to the employee (included in the remuneration system, but not reflected in other sections of the pay slip, for example, amounts of monetary compensation for delayed payment of wages);

c) on the amount and grounds of deductions made (for tax from individuals; collection of alimony and other amounts on the basis of court decisions; reimbursement of unearned salary advances; repayment of unspent and unreturned advance; refund of overpaid amounts; compensation material damage caused to the employer; repayment of a loan issued by the employer; employee’s order, etc.);

d) the total amount to be paid.

2. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. The use of a pay slip form not approved by the employer in the established manner entails administrative liability under Art. 5.27 of the Administrative Code (see also Resolution of the Supreme Court of the Russian Federation of December 23, 2010 N 75-AD10-3).

3. The place of payment of wages to an employee, as a rule, is the place where he performs the work. It is determined by local normative act organization (as a rule, internal labor regulations) or a collective agreement.

Article 13 of ILO Convention No. 95 “On the Protection of Wages” (adopted in Geneva on July 1, 1979) prohibits the payment of wages in taverns or other similar establishments, and also, if necessary to prevent abuses, in shops retail and in places of entertainment, except in cases where wages are paid to persons working in such establishments.

4. A collective agreement or employment contract may provide for the transfer of wages to a bank account specified by the employee. An application to transfer wages to a bank account can be made by an employee at any time after concluding an employment contract. The terms of the transfer are determined in the collective agreement or employment contract. As a rule, the costs of the transfer are borne by the employer.

5. If wages are paid in non-monetary form, the place and timing of its payment are specifically established in the collective agreement or in the employment contract. In this case, the restrictions established by the said ILO Convention also apply. Along with this, the collective agreement or employment contract must establish the procedure for such payments (for example, delivery of relevant goods to the employee’s home, provision of transport, or pickup).

6. By general rule wages are paid directly to the employee. A different procedure may be provided for in the employment contract. In addition, the employee can entrust the receipt of his wages to another person by proxy (for example, in connection with a long business trip or for other reasons).