The labor relationship between employee and employer has many features. It is important not only to know about them in advance. All main points must be reflected in the collective agreement.

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A separate point is the issue of wages. In addition to paying wages at the end of the reporting period, an advance payment is required no less than once a month. It represents a portion expressed as a percentage.

The size of the wage advance under the Labor Code of the Russian Federation in 2020 is determined by the employer himself. However, it cannot be less than the part specified in the regulatory documents. It is important to know how much the employer is required to transfer to the employee each month.

Concepts and definitions

When officially employed, a citizen may demand compliance with his own labor rights. One of the employer’s obligations is to pay wages for the time actually worked by the citizen. Additional allowances may also be transferred. These include bonuses and the thirteenth salary. Moreover, the latter are considered voluntary contributions within the framework of the collective agreement.

Labor legislation notes a person’s right to receive more than just a salary at the end of the month. An advance payment is provided for the employee at least once every 30 days.

There are some features that need to be remembered when making calculations. It must be done every six months.

In addition, the accountant should not forget about preparing payment documents. It is also necessary to carefully prepare reports.

If mistakes are made, serious problems can arise. They relate to relationships with the tax service. The basic rule is to transfer the advance for the period already worked.

Regulatory regulation

The Labor Code of the Russian Federation does not provide for a specific indication of the amount of interest in accordance with which the advance payment should be calculated. But it is indicated in Resolution of the Council of Ministers of the SSS No. 566, which was issued on May 23, 1957. The regulatory legal act notes that the amount or the required part is prescribed in the collective agreement.

The minimum amount of the advance payment should not be lower than the tariff rate provided for the employee during the hours worked. Not all employers understand the essence of this phrase.

On February 3, 2016, Letter No. 14-1/10/B-660 of the Ministry of Labor was issued. It reflects that the calculation is based on the time actually worked by the employee for the first half of the month. You can also focus on fulfilling work standards if the accounting department identifies this criterion.

The employer is responsible for paying wages every half month. The amount can be fixed or be a percentage of salary. The final decision is made by the employer. It must be reflected in the collective agreement or the Regulations on remuneration.

Most often, payments of half of the salary are provided. But in practice, employers decide to give a smaller portion in the form of an advance. This is due to the fact that allowances and bonuses are transferred along with the main payment. In addition, the amount of the advance is already underestimated from the very beginning. Therefore, organizations usually focus on indicators of 25–30%.

What should the advance amount be?

The Labor Code of the Russian Federation stipulates only the established deadlines for the payment of advance payments. However, its size is kept silent at the legislative level.

Usually the advance is calculated as half of the amount of the salary. In this case, information about wages must be included in the employment contract concluded with the employee.

Due to the fact that tax is charged on the transferred amount, the advance amount is 42 and a half percent. This is provided if the personal income tax is 13%.

For example, the total monthly income is 50 thousand rubles. To calculate the advance payment, it is necessary to determine the amount of tax: 50 thousand - 13% = 43 thousand 500 rubles. The final value is then divided by two. As a result, the advance will be 21 thousand 750 rubles.

Another option for transferring the advance payment is also possible. The basis is the time actually worked by the citizen. This option is considered more difficult for an accountant in terms of calculations.

It is important to focus on two factors. One is the employee's monthly salary, which contains the employment contract. You also need to know the number of days worked by the employee in the first half of the month.

It is worth remembering one important nuance.

In accordance with the Labor Code of the Russian Federation, the employer is obliged to notify the employee in writing about:

• payments included in wages (for the billing period);
• material payment due to the employee by law;
• compensation of wages, which is transferred in case of violation of the deadlines for payment of wages;
• the amount of vacation pay;
• transfers within the scope of sick leave;
• funds withheld from wages with detailed reasons;
• the amount of money that is ultimately transferred to the employee.

This data is reflected in the calculation sheet. The form of the document is developed by the management of the institution together with the Trade Union organization. When preparing the form, you can rely on the sample presented by other accountants.

Determining the number of days worked

An obligatory step is to determine the number of days worked by the employee. After all, the advance is calculated in proportion to the period during which the citizen worked in the first half of the month.

Employers rely on this value. How many days a person works, for how many days he will receive an advance. If during this period the employee was on vacation or sick leave, then the time will not be included in the calculated time.

What charges are included?

The Ministry of Finance has identified certain accruals that must be used in calculating the advance.

The main one among them is the salary or tariff rate provided for an employee in a specific position.

The second part of the calculations consists of allowances and surcharges.

Their size is not affected by:

• the results of a citizen’s work for the month;
• fulfillment of monthly labor standards;
• compliance with labor regulations.

This article includes, for example, additional payment for going to work at night, special work experience, and holding multiple positions.

If the calculation is based only on the tariff rate or salary, then regulatory authorities may consider this a violation of the employee’s rights. The organization may be subject to a fine. The institution will have to pay an amount of up to fifty thousand rubles.

Calculations

To understand how an advance payment is calculated, you need to consider an example. Employee S.’s salary is 26 thousand 500 rubles. A tax of 26 thousand 500 rubles is charged on this value *13% = 3 thousand 445 rubles. Thus, the advance is determined only from the amount of 26 thousand 500 rubles - 3 thousand 445 rubles = 23 thousand 55 rubles.

Since the advance is paid based on the time actually worked, you need to calculate the number of workdays in October 2020. For example, if half a month is fully worked, an advance payment of 23 thousand 55 rubles / 22 * ​​10 = 10 thousand 479 rubles is paid.

Payment terms

The timing of payment of wages and advances is reflected in Letter of the Ministry of Labor No. 14-1/B-725, which was issued on August 10, 2017. In accordance with it, the Labor Code does not determine how long payments are made. Also, the amount of payment for half a month is not established.

Each organization has the opportunity to independently determine when it will make transfers. Typically, deadlines are prescribed in local regulatory documents: regulations, rules, agreements and collective agreements.

They highlight an important criterion that the employer should focus on. It is prohibited to transfer funds later than 15 days after the end of the period for which the salary is calculated. The exact date is stated in the internal documentation of the institution.

Employer's liability for violation

Some unscrupulous employers violate the procedure for paying wages. Penalties may be applied to them. Their size is determined by the circumstances identified by the labor inspectorate.

The amount that you will have to pay is prescribed in the Code of Administrative Offenses of the Russian Federation. It will range from 10 to 20 thousand rubles for managers who committed a violation. The organization will have to contribute from 30 to 50 thousand rubles.

If a repeated violation is detected, the fines increase. The management will have to contribute from 20 to 30 thousand rubles. Legal entities are sentenced to a payment of 50 to 100 thousand rubles.

Is there a tax?

Advance on wages in 2017 - concept and payment procedure

The Labor Code of the Russian Federation not only does not establish what percentage of the salary the advance is, but does not even define the very concept of an advance. The Code only contains a mention that wages should be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation). Consequently, during each month, the employee first receives the balance of wages for the past period, and then part of the payment for the current month. This payment, which is made for a billing period that has not yet been completed, is in practice called an advance.

Advance payment dates at different enterprises may not be the same, since they depend on the specifics of the organization of the work process. Art. 136 of the Labor Code of the Russian Federation establishes a deadline for payment of wages - 15 days after the end of the payroll period - and the interval between payments - half a month, i.e., essentially the same 15 days. Specific dates for payments within these limits are established by the internal regulations of the enterprise. For example, if the payday is set on the 5th, then the advance must be paid on the 20th.

What percentage of salary should the advance be?

The only regulatory document that, until mid-October 2017, determined what percentage of the salary is an advance is the resolution of the Council of Ministers of the USSR “On the procedure for paying wages to workers for the first half of the month” dated May 23, 1957 No. 566. This document indicated that the salary for the first half of the month must be paid in an amount not lower than the tariff rate for the time actually worked. In percentage terms it is 50%.

The regulatory authorities, in their explanations regarding what percentage of the advance payment should be from the salary, usually referred to the standard established by Resolution No. 566. This position is reflected, in particular, in letters of the Ministry of Labor of Russia dated September 8, 2006 No. 1557-6, dated 08/05/2013 No. 14-4-1702, dated 08/10/2017 No. 14-1/B-725.

Example:

The official salary of engineer I. I. Ivanov is 40,000 rubles. per month. The Regulations on Remuneration in force at the enterprise establish the advance amount as 50% of wages. Amount to be issued “in hand” minus personal income tax:

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40,000 rub.× 0.87 = 34,800 rub.

Thus, the company must pay Ivanov I.I. an advance in the amount of 17,400 rubles. (RUB 34,800× 0,5).

IMPORTANT! Resolution of the Government of the Russian Federation dated October 4, 2017 No. 1205 declared a number of regulations adopted in the USSR, including Resolution No. 566, invalid on the territory of the Russian Federation.

Until the methodology for calculating the advance payment is clearly spelled out in the law, in order to avoid problems when communicating with the labor inspectorate, it is better to continue to calculate it according to the previously recommended scheme - in the amount of at least 50% of the monthly salary (tariff rate).

So, if changes are not made to the Labor Code of the Russian Federation in the near future, the “normative” advance on wages in 2018 will be the same percentage as in 2017, i.e. 50% of the salary.

An advance is traditionally called payment of part of the salary for the current month, made before the end of the billing period. The current labor legislation today does not give a clear answer to the question: “An advance is what percentage of the salary?” Until this situation is resolved, in order to avoid disputes with regulatory authorities, it is advisable to continue to pay an advance according to the previously applicable standard - in the amount of at least 50% of the monthly salary.

Attached is a list of regulations for studying the nuances. Possible penalties for violating the law are also listed.

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The answer to the question “how is the advance payment calculated in three cases?” has been revealed. The nuances that arise during the calculation process and possible violations when calculating the advance are analyzed in detail.

Attached are samples of standard statements and orders for organizations. Common entries for standard transactions have been compiled.

Basic moments

The article contains detailed instructions for calculating the advance payment, which reveals various controversial situations. The article describes the details of calculating and issuing advances from wages.

What it is

The advance is part of the employee's salary. The Labor Code of the Russian Federation stipulates that an advance must be paid to a hired worker twice a month.

If this resolution is ignored, the head of the enterprise will be fined up to fifty thousand rubles. Employers often use tricks to circumvent the law.

They ask the employees themselves to write a statement requesting payment of wages once a month. However, the law does not provide for such exceptions.

When applying for a job, it is worth reading the wage regulations in order to find out whether advance payment dates have been established. The approximate interval between the payment of the 1st part of the payment and the 2nd part should be fifteen days.

The law does not establish specific dates for payment of the advance. The Labor Code of the Russian Federation only states that wages must be paid at least every half month.

If we take into account the letter from the Ministry of Social Development and Health of the Russian Federation, salaries can be issued in equal amounts. This allows you to pay the employee half of their salary in advance.

Procedure for payment of salary

When drawing up a procedure for paying wages, organizations should rely on.

It states that all the details regarding the place of payment of wages, the procedure and timing of their payment are clarified in.

The legislation also establishes that the salary for fully worked days per month must be no less than the established minimum wage.

Normative base

The standards that are mandatory or recommended to be applied in an organization in certain cases are found in documents such as:

1. Labor Code of the Russian Federation Art. 133, .
2. Code of the Russian Federation on Administrative Violations.
3. Letter of the Ministry of Social Development and Health of the Russian Federation number 22-2-709 dated February 25, 2009.
4. Letter of the Federal Tax Service dated September 29, 2020 No. BS-4-11/19716.
5. Federal Service for Labor and Employment (Rostrud) letter dated 09/08/2006 No. 1557-6.

Advance payment of wages

An employee's salary is only a fraction of the salary. When determining the amount of the advance, it is worth taking into account other components of the employee’s income:

• additional payment for working conditions;
• performing work beyond normal limits;
• combination of positions;
• replacing an absent employee.

It is worth remembering that when calculating the salary advance, you do not need to take into account remuneration.

After all, the grounds for rewards for successful results of work can be seen after a month.

Determining the amount

There are three options by which it is possible to calculate the amount of the salary advance. The first takes into account weekends and holidays, the second does not take such days into account.

Let's look at each method clearly. Moreover, for the first half month we take the time from the 1st to the 15th:

Calculation example

Method one. Advance calculated based on the number of hours worked for the first half month

If the calculation takes into account the working days of the first half of the calendar month, then the first formula is used.

Let’s say that N.V. Kuzina, an employee of Anastasia LLC. The salary is 30,000 rubles. In the organization, an advance is issued no later than the 21st day of each month, taking working days from the 1st to the 15th for calculation.

Kuzina worked out the first half of May completely. From this it turns out that the advance amount for May will be:

Method two. Advance does not include weekends and holidays

If we do not take non-working days and holidays into account for the calculation, we get the following formula. For example, the salary of an employee of Vostok Machinery LLC, M. V. Aleksashkina, consists of a salary of 50,000 rubles and an additional payment for replacing an absent employee in the amount of 10,000 rubles.

The salary for the first half of the month will be equal to:
In this method of calculating advance payments, in some periods the employee will have to be paid for “extra” days. This applies to those months in which the biggest holidays and weekends fall, for example, there are many non-working days in May.

Method three. Advance with a specific amount

With this option, the advance does not change during the entire period of work. In this case, the amount of the advance, not counting bonuses and additional payments, must be about half of the monthly salary.

While using this method, organizations decided to set the optimal advance size - 40% at the tariff rate minus personal income tax.

The resulting amount is close to the salary for half a month, which is transferred to the employee after deducting personal income tax.

Let’s say an employee has worked for a full month and is entitled to 100% of his salary. They are required to give him:
So we get 40%. Such calculations do not take into account tax deductions, so the calculations are quite approximate.

For example, the salary of Martynova L.M. 40,000 rubles. In the company, salaries for the first six months are calculated in the amount of 40% of the salary.

The advance is calculated as follows:
It is worth remembering the nuance that if in the regulatory document of the enterprise the advance is stated as a percentage of the salary, this is how it must be calculated.

Then the employee will likely be paid an extra amount, which can be deducted when issuing wages for the rest of the month.

For example, Ryabchikova L.N. works at Mediagroup Holding LLC with a salary of 35,000 rubles. There are no rights to tax deductions. The advance is prescribed by the organization as 40% of the salary.

From July 20 to August 14, the employee was on vacation. For July Ryabchikova L.N. worked 15 days, in the first half a month - 4 working days.

Advance to Ryabchikova L.N. calculated:

The accrued salary for July will be:
Minus personal income tax and advance payment, the employee will be paid:

Formation of an order

As a rule, the schedule for payment of advance payment and salary is established in the Internal Labor Regulations. But the organization can issue a special order.

The order is formed on the basis of Article 136 of the Labor Code of the Russian Federation. It indicates in what specific terms the advance payment and wages are paid.

Order structure:

• Title of the document;
• document title;
• document text;
• date of;
• signature.

Payment terms according to the Labor Code of the Russian Federation

The salary advance must be paid within the time limits established by the Labor Regulations. The exact dates for payment of the advance are not established by law. The Labor Code of the Russian Federation stipulates the need to pay wages at least twice a month.

To avoid misunderstandings, for example, with Rostrud specialists, you should listen to the recommendations about setting the deadline for paying the advance in the middle of the month.

In their comments they clarify that the most optimal date is the 15th or 16th. The main thing is to register the dates in the internal documents of the organization.

Emerging nuances

If an employer violates payment terms for work, he risks being punished in accordance with the Labor Code of the Russian Federation.

An employee who has not been paid for more than 15 days has the right to submit a written statement of intent to stop performing work duties.

According to Article 5.27 of the Administrative Code, failure to pay an advance may result in a fine to the employer in the amount of 2,000 rubles.

Are taxes withheld?

Personal income tax is not withheld from advance wages in 2020. The amount on which tax must be calculated is considered transferred to the employee on the last day of the month.

The calendar month for which the final salary will be calculated. Until such a day comes, the advance is not recognized as income.

It turns out that it is necessary to withhold and pay personal income tax to the budget on a monthly basis from the total amount of accruals for the time worked.

There is no need to transfer insurance premiums to extra-budgetary funds. When issuing an advance, you simply need to make an entry about the disbursement of money.

The Federal Tax Service of the Russian Federation decided that it will not fine the organization for early payment of personal income tax, as stated in. Paying taxes in advance is a risk.

Before this decision, Federal Tax Service specialists believed that the amount withheld in advance is not considered a tax and must be paid again on the day you receive your salary. And if the company did not do this, it means that it underpaid the tax to the budget.

Penalties for such a violation are 20% of the missing amount, as specified in.

What is the maximum size

Based on the Labor Code of the Russian Federation, an employee must be paid twice a month. The advance payment is calculated in proportion to the time worked. How exactly to calculate the advance? When should it be paid? We will answer these and many other questions in the article below.

Changes in the law regarding advance payments

In 2016, changes regarding the wage law came into force. They also affected the payments we are considering. Here are the main ones:

• The introduction of specific deadlines within which the employer is obliged to pay employees monthly (based on the sixth part of article number one hundred thirty-six of the Labor Code).
• Tightening of material penalties from employers associated with missing the deadline for paying wages (Article two hundred thirty-six of the Labor Code of the Russian Federation).
• More serious administrative liability for systematic failure to comply with payment deadlines (the basis is parts 5-7 of Article 5.27 of the Code of Administrative Offenses).

In connection with the innovations, it is necessary to understand when the advance payment is made according to the new rules.

From October 3, 2016, the head of an organization acting as an employer does not have the right to make payments later than the dates established by the amendments to the one hundred and thirty-sixth article of the Labor Code, namely:

• Until the fifteenth day of each month inclusive, wages for the previous month must be paid.
• Before the last day of the current month, it is necessary to accrue the advance part of the salary.

It should be noted that when an advance is paid on the last day of the month, it is subject to personal income tax. Therefore, in order to avoid double taxation of employee income, it is recommended to make the above payments before the 13th and 27th of each month, respectively.

Based on the above rules, it is necessary to amend the company’s internal documentation in order to avoid penalties both for the company and for the manager. The following company documentation must be subject to change:

• Standards established in relation to intra-organizational work procedures.
• Employment contracts concluded with employees.
• Collective agreement valid in the organization.

All these documents must reflect clear deadlines for payment of advance payments and wages.

The amount of advance payment for wages according to the Labor Code of the Russian Federation 2019

The next very important issue requiring discussion is the percentage of the advance on the total salary.

There are no clear guidelines in this regard in the Labor Code. Only payment terms. However, in practice, the amount of the advance is set equal to 50% of the amount of income indicated in the employment contract. However, taking into account personal income tax, the amount of the advance payment becomes equal to 42.5 percent (with a personal income tax of thirteen percent).

Let's say the total income for thirty days of calculation is, say, fifty thousand. Then, taking into account taxation, the advance amount is calculated as follows:

50,000-13%=43,500 rubles;

500/2=21,750 rubles.

Another option for paying the advance is also possible: based on the time actually worked. But this payment option is somewhat more complex for accounting calculations. In this case, the calculation is made based on two factors:

• The employee's monthly salary as specified in the employment contract.
• The number of working days that the calculated employee actually worked in the first half of the month.

It is necessary to pay attention to one very important nuance. The employer, based on the Labor Code, MUST notify the employee in writing about the following things:

• About payments included in the salary that are due to the employee for the billing period.
• On the amount of other material payments due to the employee. These include:
• mat. compensation for violation of deadlines for payment of wages;
• vacation pay;
• compensation payments upon dismissal;
• sick leave payments, etc.
• About the amounts of material deductions from an employee’s salary, as well as the justification for each of them.
• About the full amount of money that will ultimately be paid.

All this data is presented in the so-called calculation sheet. Its form is approved by the leadership of each specific organization, taking into account the opinion of trade unions.

Employer's liability for violation of established rules for advance payment

Since 2016, separate penalties related to violations of the wage regime have been introduced. Their sizes based on the Code of Administrative Offenses are:

• From ten to twenty thousand rubles for direct management.
• From thirty to fifty thousand rubles for organizations.

In case of repeated violation, fines reach 20-30 thousand rubles and 50-100 thousand rubles, respectively, for individuals and legal entities.

Based on this article, we can conclude that the advance payment system introduced in 2016 is not complicated. However, the few nuances that it has must be observed with special care, since otherwise it can lead to very impressive financial penalties.

Calculation of salary advanceis carried out in accordance with current labor legislation and the employer’s decision. You will learn how advances are calculated correctly and when to pay them to employees in our article.

When is it necessary (and is it necessary at all) to pay a salary advance?

Before deciding whether it is necessary to pay wages in advance, let’s understand what an advance payment is. Essentially, an advance payment is nothing more than the salary paid to an employee for the first half of the month of work. However, in the Labor Code of Russia (hereinafter referred to as the Code) there is no such concept as “advance payment,” although this term is often used by federal authorities when providing clarifications. In particular, Rostrud, in its letter “Accrual of advances...” dated 09/08/2006 No. 1557-6, mentioned advances and explained that only a certain period for payment of the advance (and not a period of several days) and its size should be established in the collective agreement, internal labor regulations (hereinafter referred to as PVTR) and employment contracts.

In Part 6 of Art. 136 of the Code states that the employer must pay wages at least twice a month. At the same time, even an employee’s desire, expressed in writing, to receive payment for his work only once a month does not relieve the employer of responsibility for non-compliance with labor legislation (letter of Rostrud “On administrative responsibility...” dated 01.03.2007 No. 472-6-0).

The deadline for payment of wages for the month worked is the 15th day after its accrual. Thus, an advance on wages must be paid for at least half a month of work, and the specific date of payment is determined by the employer himself, taking into account the rules established by the Labor Code of the Russian Federation: the impossibility of payment later than 15 days after the advance is accrued, as well as the need to pay the advance monthly at least once and the final payment - at least once.

Is it necessary to pay wages twice a month or three times?

Since in Part 6 of Art. 136 of the Code states only that salaries must be issued to employees at least every half month, then each employer can establish in the relevant local acts a regime providing for more frequent payments. That is, wages at an enterprise can be paid, for example, three times a month (i.e., every 10 days).

When establishing its own regime for paying wages to employees, the employer should only take into account the recommendations of the Ministry of Labor set out in paragraph 3 of the letter “On the application of labor legislation” dated November 28, 2013 No. 14-2-242 regarding the approval of specific dates for payments made. It is also important to remember that the terms and amounts of wage payments are prescribed in the PVTR, the collective agreement and the employment contract of each employee.

How to correctly calculate the amount of the advance?

There are no rules for calculating the amount of the advance; there are only certain restrictions established by regulations and official explanatory letters from departments. Each enterprise establishes its own methodology for calculating advance payments, which must be recorded in the regulations on the payment of wages and other local regulations.

What is the minimum advance amount?

According to the resolution of the USSR Council of Ministers dated May 23, 1957 No. 566, the norms of which, according to Art. 423 of the Code are applied to the extent that they do not contradict current labor legislation, the amount of advance payment paid for the first half of the month cannot be less than the employee’s tariff rate for the time worked. That is, this regulatory act specifies the minimum allowable advance amount. This is important to consider before calculating a salary advance.

What is taken into account when calculating the advance payment?

When calculating the amount of the advance, it should be taken into account that this is the salary paid to the employee for the working time already worked in the first half of the month.

Accordingly, the advance payment includes:

• part of the salary (in proportion to the working time worked);
• bonuses established for harmful or dangerous working conditions;
• additional payments for performing excess/additional work;
• allowances for temporary replacement of an absent employee.

In this case, the amount of expected bonuses or other incentive remuneration cannot be included in the calculation of the advance payment. This is due to the fact that the results of work for which a bonus will be awarded become known only at the end of the month when summing up the results - this is what the Ministry of Health and Social Development says in its letter “On the timing and procedure for payment of wages...” dated 02/25/2009 No. 22- 2-709.

The same restriction on inclusion in the advance payment also applies to adding a percentage of the salary, which, as a rule, depends on the sales volume or cash flow in the department where the employee is employed. When calculating the advance, you cannot take into account financial assistance or other payments that are of a social nature, since they cannot be attributed directly to wages.

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Weekends when calculating advance payment

Depending on the choice made, the enterprise can calculate an advance for the time worked by employees, both taking into account weekends and excluding them.

If the employer decides not to take into account weekends/holidays when calculating the advance payment of wages, then it is only necessary to divide the pre-accrued salary for the month by 2 (if the salary at the enterprise is paid twice a month).

In formula form it will look like this:

A = (Ok + D/N) / 2,

where A is an advance payment, Ok is the salary in rubles, D/N is the amount (in rubles) of additional payments and allowances for working conditions and volume of work.

In the same case, if the employer decides to take into account only working days for the first half of the month when calculating the advance (which is especially important for the rich on the holidays of January and May), the formula will look different:

A = (Ok + D/N) / NRVm × NRVp/m,

where НРВм is the standard working time (in days) established for a month of work; НРВп/м - standard working time (in days) established for the first half of the month of work.

Fixed advance amount

Although this is not prohibited by law, the employer should not set a fixed advance amount in absolute terms (rubles), since it is calculated for the time worked, and the amount of earnings for different months may vary due to possible additional payments (or if a piece-rate payment system is established). It is especially unacceptable to set the same size for all employees. For example, it is not recommended for all employees at an enterprise to set an advance payment of 2,000 rubles if everyone’s salary is different.

What is the percentage of advance on salary in 2017-2018?

According to the above-mentioned resolution of the USSR Council of Ministers, an advance payment is payment for time worked. Consequently, its size should be approximately half of the salary without taking into account bonuses, incentives and social payments (letter of the Ministry of Health and Social Development No. 22-2-709).

It’s another matter if the employer sets a fixed amount of the advance, expressed in relative terms (as a percentage of the full monthly salary). As a rule, based on the fact that the advance is approximately half of the salary remaining after withholding income tax, to establish a fixed amount of such payment, a value of 40% is taken.

This calculation is based on the fact that, minus personal income tax (excluding insurance premiums and applicable tax deductions), the employee is supposed to pay in person at the end of the month 87% (100% - 13%) of the salary for this period. When rounding to the nearest ten the value calculated by dividing the resulting 87% by 2, the amount of the advance in relative terms will be 40%. Since the personal income tax rate did not change in 2017-2018, employers continue to use this value to calculate the advance payment.

Advance payment calculator - what rules should be used in the algorithm?

When writing a program that will automatically determine the amount of the advance, you must use 2 algorithms that describe the following calculation options:

1. Based on the norm prescribed in the above-mentioned resolution of the USSR Council of Ministers that an advance is payment for half a month worked. When choosing this option, the entered value of the accrued salary for the month will be simply divided by 2, although the algorithm can be complicated by subtracting weekends and holidays from the number of days in the first half.
2. Calculated as 40% of salary. Here the calculation is simple: you need to enter the salary amount, from which 40% will be calculated.

Application for advance payment, sample application

An application for an advance is submitted by an employee if he wants to receive wages before the deadline set by the employer.

The main part of the request may contain the following justification:

“I ask you to issue an advance payment on December 20, 2017 instead of the date established at the enterprise for issuing advance payments (the 26th). I ask you to make the payment ahead of schedule due to family circumstances, which forced me to take leave at my own expense for 5 days from December 22.”

You can download a complete sample application (with all the necessary details) on our website.

So, following the recommendations of the federal authorities, the employer needs to set the amount of the advance for accrual, which would not be less than the established tariff rate for the first half of the month. In addition, to calculate the advance, some employers simply calculate 40% of the salary for the month of work.