Deadlines for payment of wages in 2021 - 2021

Whatever field the company operates in, whatever work its full-time or freelance employees do, the first and main issue that worries them is wages and everything that concerns it. Neither working conditions, nor the availability of social guarantees, nor any other factors concern hired personnel as much as payment of earned money. And here the primary role is played by the financial culture of the enterprise, its honesty and decency in relations with employees, as well as law-abidingness in relations with the state.

How and in what order wages should be paid is established by the Labor Code of the Russian Federation. 136 of its article precisely regulates the terms of payment of salaries to employees of enterprises and organizations. In particular, it states that salaries should be paid at least twice a month, with a desirable interval of 15 days.

Some time ago, a number of legislators proposed introducing a weekly payment option, but this amendment has not yet received government approval. But, let's start in order.

Question: How to reflect in an organization’s accounting the accrual and payment of monetary compensation to employees for failure to pay wages on time? Wages for the past month were paid to employees in violation of the terms established by the collective agreement for their payment. The amount of compensation for delayed payment of wages, calculated based on the minimum amount established by the Labor Code of the Russian Federation and the number of calendar days of delayed payment, is 12,478 rubles. Compensation due to employees was transferred to the employees' bank accounts. Operations related to the calculation and payment of wages are not considered in this consultation. For the purposes of tax accounting of income and expenses, the organization uses the accrual method. View answer

What is a pay slip?

This is a document that provides a complete breakdown of accruals in favor of the employee and deductions from wages.
The legal basis for the preparation and issuance of a pay slip is Article 136 of the Labor Code of the Russian Federation. It states that when paying wages, the employer must notify the employee: about its components; on the amount of other accrued amounts (including compensation for violation of deadlines for payment of amounts due to the employee); about deductions and the total amount to be paid. And below, Article 136 of the Labor Code of the Russian Federation says that the form of the pay slip is approved by the employer. Thus, you need to notify employees about accruals and deductions using a payslip.

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What should an employee do if their salary is delayed: algorithm of actions

From the first day of delay in payment of wages, an employee officially employed under an employment contract has the right to demand payment of compensation from the employer. However, it is important to understand here that if you don’t take the initiative yourself, you can’t even dream of any additional payments. First of all, the employee must contact the labor inspectorate at the location of the organization with a written statement, in which he freely indicates the violated rights (the fact of delayed wages, the number of days of delay, the delayed amount). Based on the results of consideration of the application, the labor inspectorate will conduct an inspection of the enterprise and make a decision in favor of the employee whose rights were violated. The next step, if an appeal to the labor inspectorate did not produce any results and the delay was more than 15 days, the employee has the right to suspend his work until the actual payment of the wages due to him. The employee must notify the employer in writing about the fact of stopping activities, referring to the provisions of Article 142 of the Labor Code of the Russian Federation.

Important! The following persons do not have the right to suspend work, even in case of delay in payment of wages: employees of government agencies, workers whose activities are related to the maintenance of hazardous types of equipment and production, as well as ensuring the livelihoods of citizens (emergency medical personnel, workers of power plants, energy supply) , military personnel and employees of military and defense enterprises, organizations aimed at state security, employees involved in search and rescue, fire rescue operations, disaster relief and emergency management.

Simultaneously with the suspension of work, the employee whose rights have been violated has the right to file a claim to recover from the employer arrears of wages and compensation for each day of delay. If wages are delayed for more than 3 months, the employee has the right to file a complaint with the prosecutor's office. In this case, the actions of the employer that violate the rights of the employee will be considered under Art. 5.27 Code of Administrative Offenses and 145.1 of the Criminal Code of the Russian Federation.

For whom do you need to make a payslip?

A pay slip is issued to each employee upon the final payment of wages for the month (letters from Rostrud dated December 24, 2007 No. 5277-6-1, Ministry of Labor dated May 24, 2018 No. 14-1 / OOG-4375; see “The Ministry of Labor specified how often to issue workers payslips").
Attention!
This requirement does not apply to payments under civil contracts. The relations of the parties to such agreements are regulated by the Civil Code. And he does not require informing the performer or contractor about the amounts due to him. If the customer nevertheless issues a payslip, there will be a risk of reclassification of civil law relations into labor relations (for more details, see “Differences between an employment contract and a civil process contract: how not to make a mistake when registering a “temporary” employee”).

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Is it necessary to issue a “zero” pay slip if the employee had no income in a particular month (for example, due to vacation or sick leave)? No no need. This conclusion follows from Article 136 of the Labor Code of the Russian Federation. It states that the employer must inform the employee about the components of the salary and other indicators “when paying wages.” Accordingly, if there is no payment, then there is no need to notify the employee about charges and deductions.

Is it permissible to pay salaries more than twice a month?

Yes, definitely. The Labor Code directly states that salaries are paid “at least every half month.” This means that restrictions are placed only on rarer payments to employees, but not on more frequent ones (letters from the Ministry of Labor of the Russian Federation dated 02/03/2016 No. 14-1/10/B-660, dated 12/06/2016 No. 14-1/B-1226 ).

If you wish, you can issue money not twice a month, but weekly and even daily. However, before switching to a more frequent frequency of salary payments, it is worth considering the feasibility of this: whether such a schedule will be convenient and beneficial for both employees and the employer himself.

Practice shows that this is beneficial for those employers who employ temporary staff; in other cases, the benefits of more frequent payment of money are completely unobvious, if not completely absent.

For information on how to conclude an agreement with a temporary worker, read the material “Art. 59 of the Labor Code of the Russian Federation: questions and answers.”

The weekly payment does not excite the staff either: according to repeated statistical surveys, the majority of employees would like to maintain a 2-time salary schedule.

Who prepares the payslip

The Labor Code and other regulations do not say who exactly draws up and issues pay slips on behalf of the employer. Accordingly, the company has the right to independently appoint responsible persons. These can be either accounting employees or employees of human resources or other services. In this case, separation of functions is acceptable. Thus, one department (for example, accounting) can prepare salary slips, and issue or distribute them to other departments or persons (IT service, cashier, immediate supervisor, etc.).

Important

The legislation does not require pay slips to be certified by the signature of the person responsible for issuing them, or the head of the organization, or to put a stamp on them. At the same time, the employer has the right to approve the form of the sheet, which contains such mandatory details as a signature and (or) seal. This is not a violation.

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Piece wage system

Piece work is used by organizations that provide services, perform work, or produce goods. Their profit directly depends on the speed of their employees’ work, so it is profitable to pay not per unit of time, but per unit of output. The payment formula is as follows: as much as you did, you received as much. The quantity of the product is multiplied by the unit price (piece rate). Such SOT encourages employees to constantly improve their output and quality of work. The second indicator is no less important, because Salaries are calculated based on the results of the period strictly after analyzing the work. Those. if Petrov produces 200 parts, of which 100 are unusable, only 100 will be paid for.

The basis for calculating wages will be documents confirming that employees have fulfilled their personal production plan. In order to facilitate calculations and minimize errors, it is necessary to carefully consider the system for recording employee performance.

How labor is paid for different types of piecework wages

With direct payment, payment is made for the number of units of output at the same price for each.

With progressive - the piece rate increases for each unit above the plan.

With a bonus , a bonus is added to the salary calculated according to the direct piece-rate system for fulfilling the plan, compressing deadlines, absence of defects, economical material consumption, etc.

With indirect payment, the work of support staff is paid, the amount of payment is set as a percentage of the salary of the main employee.

With a lump sum salary, the salary is accrued for the comprehensive implementation of the plan in general; the unit of output in this case does not play a role. There are:

• individual piecework SOT - salary for achieving one’s own indicators;
• collective - the salary of one person depends on the successful achievement of goals by the entire team. This system develops team spirit in the team.

Sample pay slip for salary

As already mentioned, the form of the salary slip is approved by the employer (Article 136 of the Labor Code of the Russian Federation). To do this, you need to issue an order or instruction. The use of an unapproved form is a violation of labor laws. An employer who commits such a violation may be fined on the basis of Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation (see Resolution of the Supreme Court of the Russian Federation dated December 23, 2010 No. 75-AD10-3).

Sample pay slip

Pay slip

Organization ______________________

Structural unit, position _________________________________

Employee ____________________ Personnel number __________

Accrual period __________________ (indicate the month)

Total accrued: _________________ rub.

Total withheld: ______________________ rub.

Total amount to be paid for (month indicated): ____________________ rub.

Total paid ____________________ rub.,

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How to make changes to documents and set the correct deadlines for paying wages

If for some reason you do not have LNA regulating the timing of salary transfers, they need to be done as quickly as possible. If the necessary LNAs exist, but the dates in them are indicated incorrectly, this should be promptly corrected:

• If possible, redo the document, but only if doing so will not cause inconsistencies with your other documentation.
• In order to change the collective agreement, assemble a commission of representatives of both parties - employees and employer. Document the results of the negotiations between the commission members in an additional agreement, in which you indicate the new salary terms.
• If salary dates were included in employment contracts, you will have to draw up additional agreements for each of them.
• Changes in the terms of payment of wages included in the PVTR are the easiest to formalize - to do this, it is enough to issue an order, which should be familiarized to each employee against signature.

You can see what such an order looks like here:

Rules for generating a payslip

According to Part 1 of Article 136 of the Labor Code of the Russian Federation, the following information is indicated on the payslip:

• on the components of the employee’s salary for the relevant period;
• on the amounts of other accrued amounts. These include, in particular, monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments, etc.;
• on the amounts and grounds for deductions made;
• about the total amount of money to be paid.

Attention!

Even if the salary is always paid on time, the pay slip must contain details, a field or place for indicating information about the amount of accrued compensation for the employer’s violation of the payment deadline. After all, this information is included in the leaflet due to the direct indication of Article 136 of the Labor Code of the Russian Federation. If the approved form of the payslip does not contain such details (fields, places), this circumstance may become the basis for the application of a fine provided for in Part 1 of Article 5.27.1 of the Code of Administrative Offenses (Decision of the Supreme Court dated 03.08.17 No. 73-AD17-2).

Forms of remuneration

Do not confuse the concepts of “payment system” and “form of payment” - they are not identical, although in the literature they replace each other.

A system is a set of rules for remuneration. Form is one of these rules.

Art. 131 of the Labor Code of the Russian Federation establishes two forms in which labor can be paid:

1. Cash – made in rubles.
2. Non-monetary - in kind - paid in any material or immaterial form not prohibited by law. The size of the natural part is no more than 15% of the person’s entire salary.

How to reflect in accounting the remuneration of an employee in kind (with the organization’s own products)?

How to give a payslip to an employee

The Labor Code does not regulate the procedure for handing over a pay slip to an employee. The Ministry of Labor allows the possibility of sending salary slips by email (letter dated 02.21.17 No. 14-1/ОOG-1560; see “Ministry of Labor: employers can send pay slips to employees by email”). At the same time, officials recommend enshrining this method of handing over a sheet in an employment or collective agreement or in a local regulation.

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Thus, the employer has the right to issue salary slips both in traditional paper form and in the form of an electronic document. The latter can either be sent to the employee’s email or placed in his personal account on the corporate portal.

The possibility of sending out payslips via instant messengers is controversial. Thus, Rostrud specialists believe that such a procedure is not provided for by law (see “Rostrud clarified whether it is possible to send out payslips via instant messengers”). However, the courts allow this method of communication with the employee in all cases when the Labor Code does not require his signature (see the appeal rulings of the Khabarovsk Regional Court dated 05/29/17 in case No. 33-4096/2017, the Perm Regional Court dated 10/04/17 in case No. 33-10980/2017, Irkutsk Regional Court dated 06.22.17 in case No. 33-5844/2017, Rostov Regional Court dated 11.17.16 in case No. 33-18542/2016 and the ruling of the Primorsky Regional Court dated 10.11.16 in case No. 33 -9899/2016). Also see “Firing via text message: when you can use email correspondence in labor disputes and relations.”

How to issue a salary in cash: procedure and accounting entries

Salaries must also be paid in cash twice a month. The interval is no more than 15 calendar days between payments. To receive a salary, the employee must go to the organization's cash desk.

To process the payment of wages, use a payslip in form T-49 or a payslip in form T-51.

The algorithm for issuing money is simple:

• the manager or chief accountant signs the payroll slip and hands it to the cashier;
• the cashier carefully checks the presence of all signatures and prepares the required amount;
• cash is given to the employee: to establish identity, the cashier may ask for a passport;
• the cashier passes the payment document to the recipient for signature;
• the employee receives his salary and recalculates it without leaving the cash register.

When issuing wages, the accountant makes only one entry: Dt 70 Kt 50 .

Money for salary payments can remain in the cash register for up to 5 days, even if the cash register limit is exceeded. During this time, you need to manage to calculate all employees. The remaining salary must be deposited, that is, returned to the bank. Then the accountant makes the following entries:

Dt 70 Kt 76.4 - uncollected wages deposited;

Dt 51 Kt 50.1 - the deposited salary is transferred to the current account.

At the first request of the employee, the deposited amount must be returned. The accountant will make the following entries:

Dt 50.1 Kt 51 - money was received from the current account to the cash desk for payment of deposited salaries;

Dt 76.4 Kt 50.1 - the employee was given deposited wages.

Deadline for issuing salary slips

According to Part 1 of Article 136 of the Labor Code of the Russian Federation, the employer must notify the employee about the components of wages when paying them. And part 6 of Article 136 of the Labor Code of the Russian Federation requires paying wages every half month. This means that payslips must be sent to employees twice a month. Recently, this opinion was expressed by Rostrud specialists (see “Rostrud: pay slips should be issued twice a month”).

However, the Ministry of Labor, in letter dated 05.24.18 No. 14-1/OOG-4375, explained the following: when using remuneration systems in which salaries or monthly tariff rates are established for employees, it is permissible to draw up payslips indicating the accrued monthly wages. In other words, such employees can be issued a receipt with a breakdown of accruals and deductions once a month. A similar conclusion is contained in the letter of Rostrud dated September 17, 21 No. PG/26944-6-1.

With other remuneration systems, when the salary for the first half of the month depends on actual output, a payslip is issued with each payment. If any amounts are withheld from the employee’s “advance” payment, this is also the basis for issuing a receipt for the payment of the first part of the salary.

When dismissing an employee, the payslip must be sent on the day of dismissal. This follows from the provisions of Article 140 of the Labor Code of the Russian Federation. It states that upon termination of an employment contract, the employer is obliged to make a final settlement with the employee in the form of wages and other amounts due on the day of dismissal.

Attention!

Transferring salaries to employee cards is not grounds for non-issuance of payslips (letter of the Ministry of Labor dated October 23, 2018 No. 14-1/OOG-8459; see “Salaries are transferred to a card: is it necessary to issue a payslip?”)

But when paying vacation pay, you do not need to prepare payslips. This is due to the fact that vacations are paid based on average earnings. This means that such payment is not a salary payment. Therefore, there is no reason to issue receipts with a breakdown of salaries when transferring vacation pay (letter of Rostrud dated December 24, 2007 No. 5277-6-1).

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What to consider when setting payroll dates

Before approving salary dates, consider the possible risks and tax consequences. There are a number of slippery points that you should pay attention to:

• The expressions “every half month” and “twice a month” should not be confused. For example, the numbers 3 and 16 fit the definition of “twice a month,” but the rule of not exceeding a gap of 15 days is not followed here, since from the 16th to the 3rd it is more than half a month.
• It is dangerous to choose not clear dates, but a time period - for example, from the 1st to the 5th, as well as deadlines, for example, no later than the 5th and 25th. Firstly, Art. 136 of the Labor Code of the Russian Federation speaks of the need to establish specific dates, and secondly, there is a risk of confusion and exceeding the six-month interval between payments. The illegality of this approach is stated in the letter of the Ministry of Labor of the Russian Federation dated November 28, 2013 No. 14-2-242, the resolution of the Supreme Court of the Russian Federation dated May 15, 2014 No. 3-AD14-1, the ruling of the Trans-Baikal Regional Court dated September 5, 2012 No. 33-2867-2012.
• An insufficiently defined phrase will also be unsafe, for example: “salaries are paid no later than the 5th and 20th of each month.” After all, it is impossible to understand from such a phrase when an advance is given and when the final amount is given.
• When choosing convenient dates, you need to take into account the requirements of the Tax Code of the Russian Federation. Thus, the 15th day for the final payment turns out to be inconvenient, since the advance payment in this case falls on the 30th day, and this is the last day in many months. From the advance paid on the last day of the month, personal income tax will have to be withheld (clause 2 of Article 223 of the Tax Code of the Russian Federation, determination of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804). But in months that have 31 days, this is not necessary. This will create confusion for both the accountant and controllers.

To learn how to reflect the tax withholding date in 6-NDFL, read this article.

Confirmation of issuance of payslips

As already mentioned, the Labor Code does not regulate the procedure for transmitting salary slips to employees. In particular, the issue of the need to confirm the fact of issuance of this document is not regulated. But since liability has been established for its failure to issue, it is still advisable to have such confirmation.

It is clear that if salary slips are sent to employees in electronic form, then the corresponding fact will be recorded by the distribution system itself (in e-mail, corporate portal logs).

When working remotely, it is necessary to exchange electronic documents with employees Start exchange

If there are pay slips, then it is advisable that the fact of receipt be confirmed by the employee’s handwritten signature. To do this, you can use either a separate journal for recording the issuance of pay slips (in any form), or a settlement and payment or payroll statement, supplemented by the appropriate column. You can also draw up a payslip in two copies and record the issue with the employee’s signature on the second copy (i.e., the one that remains with the employer). This copy will need to be stored for six years (Article 295 of the List, approved by order of the Russian Archive of December 20, 2019 No. 236).

Reference

If there are no supporting documents, the fact of issuing salary slips can be confirmed by the testimony of employees (decision of the Inta City Court of the Komi Republic dated April 10, 2018 No. 2-166/2018).

Tariff system of remuneration

Tariff SOT is the most common, used by both government agencies and commercial organizations. It is based on the ranking of employee salaries depending on their qualifications, work experience, acquired skills, output, conditions and nature of work. In government agencies, the Unified Tariff Schedule is used. In commercial ones - documents similar to it, approved taking into account the opinion of the trade union body.

Tariffing is regulated by law for many industries. For example, for employees in the education sector, an individual tariff SOT has been established in accordance with Government Decree No. 583 dated 05.08.2008.

There are two types of tariff systems: piecework and time-based.

Employer's liability

Failure to issue pay slips may become a reason for bringing the perpetrators to administrative responsibility for violating labor laws. Based on Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation, the fine for legal entities will be from 30,000 to 50,000 rubles, for individual entrepreneurs and company officials - from 1,000 to 5,000 rubles.

Important

Instead of a fine, a small or medium-sized enterprise may be given a warning. This benefit is valid if the violation is committed for the first time and there is no property damage (Article 4.1.1 of the Code of Administrative Offenses of the Russian Federation).

In case of repeated violation, fines will increase and amount to: for organizations - from 50,000 to 70,000 rubles; for individual entrepreneurs and officials - from 10,000 to 20,000 rubles. (Part 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Instead of a fine, a company manager who commits a repeated violation may be disqualified for a period of one to three years.