The advance is the first part of the monthly salary. However, such a concept does not exist in regulatory documents; it is rather a colloquial term. In 2017, the Ministry of Labor issued a letter dated August 10, 2017 No. 14-1/в-725, in which it indicated that the advance payment must take into account the employee’s salary (tariff rate) for the time worked, as well as additional payments and allowances, if they do not change depending on from performance indicators. This may include bonuses for combining positions, bonuses for length of service, for professionalism and other similar payments.

When paying an advance, regional bonuses and coefficients are not taken into account, as well as compensation payments, the calculation of which depends on the fulfillment of the monthly working hours and is possible only at the end of the month, for example, for overtime work, for work on weekends and non-working holidays, etc. . Because they are accrued on the entire salary worked for the month. Bonuses and remunerations are also not taken into account, because they are calculated, as a rule, only at the end of the month. According to Article 136 of the Labor Code of the Russian Federation, 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.

Deadlines for payment of advance wages

Wages, according to the Labor Code of the Russian Federation, must be paid at least every half month on strictly established dates (Read also article ⇒). More often you can, less often you can’t. Organizations choose the dates for payment of advance payments and wages independently; they must indicate this in employment contracts with employees, in internal labor regulations, in regulations on wages, collective agreements and other local regulations. In this case, the following rules must be observed.

You cannot set date intervals in regulatory documents or specify inaccurate wording. For example, “the advance is paid from the 15th to the 20th” or “the advance is paid no later than the 15th of each month.” According to Article 136 of the Labor Code of the Russian Federation, specific dates must be set for the payment of advance payments and wages. At the same time, you cannot violate the established dates even by one day. If it is written in internal documents and employment contracts, for example, that the advance payment is due on the 20th, then it must be paid on the 20th, and not on the 21st or 22nd. This is stated in Article 136 of the Labor Code of the Russian Federation.

The specific date for payment of wages is set no later than 15 calendar days from the end of the period for which it was accrued. If the organization is large, then for its different divisions you can set different dates for issuing advance payments and wages. The main thing is to comply with the frequency established by law. If the day of money transfer falls on a non-working day (weekend or holiday), then the advance or salary must be paid the day before.

Number of monthly payments

By the way, advances can be paid more often than once a month. An employer can issue wages several times a month, the main thing is that at least twice. This will not be considered a violation of the law. However, it is still possible to issue a salary once a month, but only if there is a written application from the employee. In addition, the employee may ask to change the terms of payment of wages, which are specified in the local regulations of the organization.

To do this you need:

• receive a written statement from the employee;
• reflect this decision in internal documents.

How to calculate salary advance

The Labor Code of the Russian Federation does not contain information on how to calculate advance wages. The advance can be calculated based on a percentage relative to wages. For example, 40-50% of monthly wages, excluding personal income tax. And you can pay based on the working time actually worked by the employee or based on the work actually performed by the employee.

If the employer decides to calculate the advance based on a percentage of the salary, then it is necessary to compare the amount of the advance and the amount of money earned by the employee, since the percentage, according to the law, cannot be less than the funds earned during the past period. It is also worth taking into account the letter of the Ministry of Labor dated August 10, 2017 No. 14-1/в-725, in which it indicated that the employee has the right to receive wages for the first half of the month in proportion to the time worked. Otherwise, a reduction in the amount of the advance upon accrual may be considered as discrimination in the labor sphere and a deterioration in the labor rights of employees.

What sanctions are provided for late payment of the advance?

If the established deadlines for payment of the advance are violated, as well as its incomplete payment to employees, the organization may be fined for violating labor laws. For the first time, the fine will be 30,000 - 50,000 rubles. The official will receive a warning or an administrative fine in the amount of 10,000 - 20,000 rubles. An individual entrepreneur can be fined 1,000 - 5,000 rubles in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. In case of repeated violation, the fine amount will be higher. For an organization, the fine increases to 50,000-100,000 rubles; for officials, either a fine of 20,000-30,000 rubles or disqualification for 1-3 years. An individual entrepreneur can be fined 10,000 - 30,000 rubles.

Place of payment of advance payment and wages

Salaries and advances are paid to the employee, as a rule, at the place where he performs the work or are transferred to a credit institution. When paying an advance or salary when transferring to a credit institution, a written application from the employee is required (Read also article ⇒). These conditions must be specified in the collective agreement or employment contract. The employee has the right to change the credit institution to which the salary or advance must be transferred by notifying the employer in writing about the change in the details for transferring the salary or advance no later than five working days before the date of payment of the salary or advance.

Do I need to charge personal income tax and insurance premiums on the advance payment?

The question arises: are insurance premiums and personal income tax (NDFL) charged on it? Insurance premiums are calculated based on the results of the month, in accordance with the law. Personal income tax, according to the Tax Code of the Russian Federation, is accrued on the date of receipt of income. And the date of receipt of income is recognized as the last day of the month for which income was accrued for the performance of work duties. This is stated in Article 223 of the Tax Code of the Russian Federation. Therefore, it is worth noting that when paying an advance, personal income tax and insurance premiums are not charged.

The timing of payment of insurance contributions to the budget does not depend on the date of salary payment. They are paid no later than the 15th day of the month following the month of payroll. Contributions to the Social Insurance Fund for accidents and occupational diseases are paid on the day set for receiving funds from the bank to pay wages for the past month. But personal income tax is transferred to the budget on the day people pay their salaries.

Hello! In this article we will talk about the advance and in what order it should be paid.

Today you will learn:

1. How is the advance calculated and within what time frame is it issued?
2. What sanctions follow for non-payment of the advance;
3. Can the employee himself refuse the advance payment?

Any work activity in an organization or enterprise involves the payment of monetary remuneration. And each employer undertakes to pay employees the money they are entitled to twice a month. But in order to avoid breaking the law, you need to know what percentage of the salary the advance is and how to calculate it correctly. We’ll talk about this topic today.

What is an advance

The Labor Code does not give an official interpretation of the term “advance payment”. He simply clarifies that it is the employer’s responsibility to pay employees twice every 30 days. The dates when you need to transfer money are also not fixed anywhere; they are regulated by the organization itself.

If we formulate the definition of an advance, it sounds like this:

Prepaid expense – the first half of the salary to be paid to the employee.

When to pay

If we talk about the timing of payment, then there are clarifications from Rostrud, which indicate that the desired dates for payment are the 15th or 16th. But funds can be paid both on the 24th and 25th, there is no violation in this.

At the same time, when there is a labor dispute, the court will consider such payment a violation, since if a person gets a job on the 1st of the month, he will receive an advance payment later than 2 weeks later.

Share of salary advance

Often employers make a formal advance payment. Let’s say they set it purely symbolically: 2,000 rubles for everyone who works for him, regardless of their positions and salaries. This is a clear violation of Labor Code norms, since the first part of the salary should be proportionate to the time that the person actually worked.

Rostrud explains that the advance payment should not be lower than the employee’s tariff rate for the time he worked. This means that the minimum amount is the salary for the month, which is adjusted according to the actual time worked for the first two weeks of the month.

To simplify calculations, the advance can be made equal to half the salary. This is not prohibited by law.

Calculation methods

There are 2 calculation methods. An accountant can calculate the advance amount without taking into account holidays and weekends or taking them into account.

When using the first option, the formula is applied:

AB = (additional payments + salary) * 50%.

The list of surcharges includes:

• For work performed in excess of the standard;
• Behind ;
• For performing the duties of an employee who was absent;
• For combining several positions.

This formula does not include payments, since incentives are usually given by summing up the results of work for the month. If, when performing a calculation, you take into account only working days, then sum up the salary with bonuses and divide the result by the number of working days in a month actually worked in 15 days.

How to make a payment to newbies

Let's look at this situation using an example from real practice. A new person was hired. His first working day is the 22nd. The advance payment in this organization is transferred on the 26th. What should an accountant do?

Based on the explanations of accounting specialists. accounting, the advance payment should not be made on the 26th, since in the first 2 weeks of the month the person did not work a single day. So you will give the newcomer a salary for the time worked on the day when you transfer it to all other employees.

How to make payments to vacationers

In this situation, the accountant can rely on the recommendations of Rostrud. It turns out that if you worked at least one day in the first half of the month, you are obliged to give an advance. If there are no days worked, then there is nothing to issue.

At the same time, you will in no way violate the requirements of the law on two-time payment of wages: the law does not require making payments for the time that a person did not work.

How to make a payment to a posted worker

We will also consider this situation on a specific example :

The company management sent employee D. on a business trip from February 1 to February 15, 2019. Should the accountant accrue D. an advance?

If an employee is sent on a business trip, his place of work and average earnings are retained. Moreover, while on a business trip, the employee must perform an official assignment, and not a job function that is fixed in the contract.

It turns out that in this situation, the accountant calculates the average salary for the days spent on a business trip and pays it on the date the advance is issued to other employees.

Advance payment to an employee on sick leave

Here everything will depend on several factors:

• What kind of salary payment system does the company have?
• Whether the person worked at least one day in the accounting period;
• From the date of opening and closing of sick leave.

Naturally, if there are days worked during the accounting period, the payment must be made.

Making a salary advance

It all depends on how the payment is made.

There are several options:

• Transfer to card;
• Cash payment;
• Natural form.

So, if we translate to the employee’s card or account, then the entries look like this: DEBIT 70 CREDIT 51 “cash for wages”, when we transfer the commission to a banking organization - DEBIT 91-2, CREDIT 51 “deduction of commission”.

If we issue cash from the cash register, then we issue either a T-53 or RKO statement.

Let us immediately clarify that in-kind is a non-monetary form of payment. In this case, the Labor Code regulates that with this type of payment, the amount cannot be more than 20% of the monthly salary.

Here you will have to make 5 transactions:

• DEBIT 70 CREDIT 90-1 – revenue from the transfer of products to pay salaries;
• DEBIT 90-2 CREDIT 43 (41) – write-off;
• DEBIT 90-3 CREDIT 68 SUBACCOUNT “VAT calculations” - making accruals;
• DEBIT 90-9 CREDIT 99 “profit from the transfer of property for salary”;
• DEBIT 99 CREDIT 90-9 “loss from the transfer of property for salary.”

Advance payment on salary: how to process it

The reasons why an employee writes an application for an advance can be of a different nature: unforeseen family circumstances, making loan payments, and so on.

An application for issuance needs to be written only if the term and amount of the advance differs from what is needed at the moment, or the organization does not pay the advance at all.

In this case, the employee only needs to write a statement indicating the required amount and why it is required. If the reason can be supported by documents, this is only a plus for the employee. Also, the application is drawn up in 2 copies: it is better to register one with the secretariat and keep it for yourself, and give the other to the manager.

The final decision on issuance remains with the manager. As practice shows, making a decision takes several hours.

Refusal to pay upon application

The manager, of course, has the right to refuse, but not in all cases. If the organization pays salaries regularly, the refusal is completely legal. If only once, the refusal to pay an advance violates the rights of the employee and he can apply for their protection to the appropriate authorities.

The manager retains the right to change the advance amount downward. This depends on the financial situation of the organization.

Is it possible to refuse to receive an advance?

An employee can refuse to receive payment and even write a statement to this effect. The point is that it has no force and is invalid. And the accountant, in turn, is obliged to calculate and transfer the advance on time.

Payment of salary in advance

Let's consider a case: employee A. wrote a statement in which he asked to be given 3 months' salary in advance due to family circumstances. The manager assumed the position of the employee and ordered the payment. The accountant was faced with a task: how to formalize this?

Firstly, do not formalize this as a payment of salary for the future, as the consequences may not be the most pleasant.

Namely:

• You will break the rule of paying your salary every half month. As soon as the labor inspectorate discovers this, both you and the organization will be fined;
• Where is the guarantee that the employee will not work for the time for which he has already received money? He will quit and will not give consent to withhold funds; he will have to go to court, which will side with the employee, since it is impossible to recover wages that have been overpaid. There are several cases in the law, but yours is not included in this list;
• There are high risks of problems with the Federal Tax Service, regarding payment deadlines.

As soon as the money is issued, a statement is taken from the employee, in which it is stated that the amount of the debt will be withheld from subsequent payments or, if the employee decides to quit, from those payments that are due during the dismissal procedure.

In addition, in both the loan agreement and the application, indicate how the withholding will occur if the salary is not enough to repay the debt:

• You will hold out from the next one;
• Or the employee will repay from his own funds.

In this situation, even if you have to go to the courts, it is unlikely that the collection will be refused.

There is a simpler design option. Although its use also carries risks. The regular monthly salary is calculated and paid out in an amount that is greater than the standard one. After some time, a report on detecting a counting error is drawn up. The employee writes a statement, and in it indicates that he is not against repaying the debt for the excess salary received at the expense of future payments.

The risk here is that if the employee quit before the debt was fully deducted, you will not return this money through the court, because the court will require evidence that the error is arithmetical and not of another kind.

How to pay taxes on an advance payment

Withholding of any taxes and contributions, as well as personal income tax on the advance payment is carried out.

Reflection in 6-NDFL

We have already said that on the date of issuance of the advance, personal income tax is not calculated and is not transferred to the budget. Also, the advance amount is not shown separately.

Example. For February 2019, the employee received a salary in the amount of 53,219 rubles. Personal income tax will be 6918 rubles. On March 20, 2019, the same employee received an advance in the amount of 24,000 rubles, final payments were made on April 3, 2019, in the amount of 22,300 rubles. To simplify everything, let’s assume that the employee did not receive any other income.

Eventually:

Sanctions for violation of advance payments

Violations of payment terms and procedures are classified as administrative.

Typically, the following fines are applied as sanctions:

• For officials: 1 - 5 thousand rubles. If prosecution for similar facts has already happened before, then the fine is 10 - 20 thousand;
• For – similar to the previous paragraph;
• For legal entities: 30 - 50 thousand rubles or 50 - 70, if there was already a previous attraction.

Employees have the right to demand compensation for late payment.

Conclusion

Any person wants to be paid for his work on time and in full. But often violation of the simplest rules for calculating and issuing salaries and advances leads to delays in payments. Today we talked about how to prevent violations and avoid troubles with regulatory authorities.

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

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

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Some employers, for one reason or another, pay their employees the full amount due in one go on some day of the month. However, such actions run counter to labor laws and may result in penalties.

The essence of the concept

The Labor Code does not define the actual concept of an advance, but it stipulates that the salary fund allocated for a month must be divided into at least two parts. In other words, employees are entitled to receive cash for the amount of work performed at least twice a month. That part of the money that is paid in the first half of the monthly period is traditionally called an advance.

The question of what percentage of the salary is an advance in 2020 is not clearly established at the legislative level. There are also no specific deadlines within which payments must be made.

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

Thus, to pay two approximately equal amounts for the period actually worked, the first payment should be made approximately in the middle of the month. The same opinion is shared by Rostrud specialists, who recommend paying the advance around the 15th-16th of each month.

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

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

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

Latest changes in legislation

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

The main innovation was the emergence of a rule according to which the advance must be received by employees after a maximum of 15 days after the basic salary was issued. That is, if a company pays salaries, for example, on the 10th, then the advance should be paid before the 25th. Violation of this principle is subject to a fine, the amount of which can reach 50 thousand rubles.

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

Advance is what percentage of salary in 2020

The current domestic legislation does not give a clear answer to whether the advance is what percentage of the salary in 2020. In particular, from the letter of the Ministry of Labor dated February 3, 2020, one can only learn that employees must receive funds due for the amount of work performed at least twice every month. In this case, it is recommended that advance amounts be calculated taking into account the time actually worked.

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

The method and chosen accrual methodology must be enshrined in one of the local regulations of the enterprise. In any case, the advance is calculated in accordance with the timesheets.

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

Calculation methods

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

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

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

In order to prevent quibbles from various inspection bodies, it is advisable to include a clause explaining the nuances of calculating advance payments at a particular enterprise in the Regulations on the remuneration of workers.

Examples

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

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

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

Sanctions for violations of payment rules

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

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

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

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

Attention!

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

From a purely technical point of view, how to calculate a salary advance is not difficult for an accountant. At the same time, there is an eternal question about the advance: what percentage of the salary is it? Let's consider what the legislation says on this matter and what officials think. What restrictions and options does the employer have when determining the amount of the advance and paying it? This is discussed in our consultation.

What percentage

Integral parts of each person’s income for performing work duties are an advance and a salary. At the same time, the Labor Code of the Russian Federation does not say how much percentage of the salary the advance is. Moreover: the term “salary advance” itself is absent from the Code in 2019 and earlier. Explanations from the Ministry of Labor and Rostrud periodically try to close this gap in the legislation regarding the advance payment and how much of the salary it can or should be.

And yet, how much should the salary advance be in 2019? From the provisions of Art. 136 of the Labor Code of the Russian Federation follows the basic principle that the salary for the first half of the month according to the Labor Code of the Russian Federation must correspond to the time actually worked by the employee for this period.

EXAMPLE

Guru LLC in its internal labor documents did not establish an advance percentage of salary in 2019, but introduced a single fixed salary for the first half of the month for all personnel in the amount of 10,000 rubles. How legal is this?

Formally, Guru LLC did not violate the norms of labor legislation by not determining the advance payment - what percentage of the salary. At the same time, according to the Ministry of Labor, a reduction in wages for the first half of the month when accrued can be considered labor discrimination, which worsens the labor rights of workers (letter dated August 10, 2017 No. 14-1/B-725).

It is interesting that Resolution No. 566 of the Council of Ministers of the USSR of May 23, 1957 is still in force, which stipulates what percentage of the salary is an advance. According to this regulatory document, how much percentage of the salary is an advance in 2019 depends on the agreement of the administration of the enterprise (organization) with the trade union cell when concluding a collective agreement.

How do they relate?

In practice, there are no strict limits regarding what is greater – an advance or a salary. However, it is accepted that the employee receives the main part of the required income when receiving wages. That is, the second part.

We can highlight the main criteria for the difference between an advance and a salary:

• first they give an advance, then a salary;
• the advance is usually less than the main salary;
• Usually the advance is some part of the salary.

How to calculate

How to pay

Based on Art. 136 of the Labor Code of the Russian Federation, wages must be issued at least every ½ month. Rostrud, in a letter dated September 26, 2016 No. TZ/5802-6-1, considers how wages and advances are paid. In his opinion, the issuance of advance payments and salaries according to the new rules (Law No. 272-FZ dated 07/03/2016) should occur on the following dates:

• for the 1st half of the month - on the set day from the 16th to the 30th (31st) day of the current month;
• for the 2nd half - from 01 to 15th of the month that follows.

The provisions of the Labor Code of the Russian Federation leave no doubt whether it is necessary to pay an advance on wages. Yes, this needs to be done.

Each employer determines exactly how the advance payment and salary are paid in its internal labor documents.

As was said, formally in the Labor Code of the Russian Federation there is no concept of “advance on wages”. Therefore, the word “advance” can be omitted.

Here is an acceptable option when transferring an advance to an employee’s card:

As a rule, if you deposit a salary directly onto an employee’s card, his full name. and there is no need to indicate your personal account in the payment purpose.

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

How much is the 2018 salary advance paid?

Since the advance is a share of the salary for half the month, its size should not be less than the required salary for the time worked that month. Its size is determined by an agreement between the organization’s management and the trade union when signing a collective agreement. The same is said in the recommendations of the Ministry of Labor of Russia dated February 3, 2016, which states that when determining the amount of the advance payment (salary for the initial 15 days), it is necessary to take into account the time actually worked by the employee. Ideally, the amount of advance payment for wages according to the Labor Code of the Russian Federation 2018 should be set at half the monthly salary, excluding taxes.

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

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

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

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

Advance payment is what percentage of the 2018 salary according to the Labor Code of the Russian Federation? In 2016, Russian legislative bodies changed both the issuance deadlines and the percentage. According to the new rules, the date is limited to the 15th of the coming month. Due to the frequent delay in payment of wages throughout the country, fines for violation of the labor code and the amount of compensation for discrepancies in the payment of wages were raised at the same time. New amendments to the law came into force on October 3. 2016, so by this date all organizations had to check the content of regulations that contain labor law standards and collective agreements.

How are salaries and advances paid?

According to the latest amendments to the law, there should be no more than 15 days between salary and advance payment. In a situation where an organization, enterprise or individual entrepreneur issues an advance payment to employees, for example, on the 20th, then wages must be paid to the employees no later than the 5th of the coming month. Or if the advance payment is made on the 25th, then the salary is paid no later than the 10th. This means that wages will be paid at least twice a month, as provided for in Article 136 of the Labor Code of the Russian Federation. If these time periods are violated, the organization may be subject to a fine of up to 50,000 rubles.

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

How to calculate salary advance?

Many employees are relatively easily reconciled to the fact that they are paid a fixed payment, while calculating the amount of the advance will not be very difficult.

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

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

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

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The director has the obligation to provide his employee with an unpaid vacation period if he makes a written application...

The size of the basic pension in 2018 in Russia

The basic pension for a citizen is set at the state level at a single rate and is subject to annual indexation. This process…

Financial assistance for vacation under the Labor Code of the Russian Federation

Additional payment for vacation is a method that allows you to thank employees for quality work done. U...