Black salary (unofficial, in an envelope) is a salary that a citizen receives without drawing up an employment contract; he does not officially work in an organization or for an entrepreneur. There is also a gray salary. This is remuneration divided into two parts, one of which is specified in the employment contract, and the other is paid in cash. For example, a person is promised an income of 25,000 rubles. but the employment contract stipulates only 15,000 rubles.

Such remuneration schemes are beneficial to the employer.

Firstly, the amount of the single social tax (UST) is significantly reduced. If a citizen pays personal income tax directly from his income and the accounting department of an enterprise or individual entrepreneur does not care how much money he pays, then with the unified social tax the situation is completely different. Here, the higher the salary, the more the organization will pay.

Secondly, in order to deprive an employee of a basic salary or bonus, you need good reasons, you need to draw up orders, etc. You can deprive a person of a black salary without orders or documents, because it does not officially exist. The employee will not be able to complain anywhere.

Thirdly, the employer saves on the payment of sick leave, vacation pay, maternity pay, etc. All calculations are made from official earnings, black wages do not participate in them.

In Russia, many companies and entrepreneurs issue salaries to employees in an envelope. And many people agree to work under such conditions. For example, in this company an economist earns 30,000 rubles. but unofficially, and in another 25,000 rubles. but the salary is white, that is, it is fully specified in the contract. Many will prefer to get a job at the first company, because they will receive more money.

On the other hand, the employer needs to develop a scheme for how he will make payment in an envelope. And this in any case will entail a violation of the current legislation of the Russian Federation. In addition, black wages indicate that an enterprise or individual entrepreneur is not doing very well, since they are forced to increase their income through tax evasion, or about the greed of the leaders and founders of the organization.

White and black salary for an employee

Employees who receive income in an envelope pay personal income tax only on the earnings specified in the contract, that is, less than they actually owe. On the one hand, this is a plus, since the citizen receives more money, but on the other hand, this is also a minus, because this is a violation of the Tax Code of the Russian Federation.

Another significant disadvantage of a black salary is the lack of contributions to the Pension Fund, which will subsequently negatively affect the amount of a person’s pension. But pension system in Russia may change, so some young people do not attach much importance to this. Today the pension depends on income, tomorrow - on length of service, and the day after tomorrow it will be completely canceled, since there is nothing to pay. Sometimes citizens make their own savings for the future so that they don’t need anything in old age.

The next disadvantage of unofficial income is this: any employee can very easily be deprived of a bonus or part wages for any shortcomings in the performance of work duties, due to instability financial condition enterprise or entrepreneur, etc. When dismissed, citizens risk not receiving payment in full. The employer can delay the payment of the black salary for any period. At the same time, he can get away with everything, because he did not enter into any agreements with the employee.

In addition, when going on sick leave or maternity leave, the employee(s) will lose a sufficient amount of money. As for vacation pay, an enterprise or individual entrepreneur can pay it from real amount income, but in most cases they are paid only from the official part of the salary or they are not paid at all.

Another problem that people who receive unpaid wages face is getting a loan from a bank. To consider the client’s application, credit institutions ask to submit a 2-NDFL income certificate. But the person does not officially work anywhere. In some credit organizations You can submit a certificate of income using the bank form. In it, the employer can indicate the real income of his employee. But organizations and individual entrepreneurs may be afraid that the certificate will be found somewhere and will be proof of the existence of black wage payments.

Therefore, a white salary for a citizen is always better than a black one, even if it is less.

Differences between a gray salary and a black one

With a gray remuneration scheme, an employment contract is concluded between the employee and the organization or individual entrepreneur, but it specifies only the part of the income that the employee will receive. That is, the citizen officially becomes an employee of the organization, and with black income, according to the documents, he has no relation to the employer.

White salary is transferred to bank card person or is paid according to the statement through the cash register, the remaining gray part is issued in cash, the black part is issued in full in an envelope.

An employee of an organization with a gray remuneration scheme can count on the fact that in any case he will receive his official part of the income, contributions will be made to the Pension Fund, sick pay, vacation pay, maternity benefits, etc. will be paid for him. The disadvantage is that that they will be less than expected.

An employee can be deprived of only that part of the salary and bonus that is not specified in the contract. There is a guarantee that he will not work for free. But gray income, like black income, can be delayed for any period, because according to documents it does not exist. Gray wages are better than black wages, but worse than white wages.

When applying for employment, employers often indicate a term such as “white salary” in advertisements, but not everyone understands what it means. In this article we will look atwhat is its difference from gray and black, what are its advantages and disadvantages.

Introduction

Wage is what is paid to an employee at in cash reward. Its size is not constant and fluctuates depending on the worker’s skill level, his profession, working conditions and place of residence. That is, salary is the cash equivalent that the employee receives in his hands after payment various taxes. Its size is displayed in the “moth” or payslip issued by the accounting department at the end of the month.

White salary is paid for legal employment

Russian legislation does not provide for the division into “white”, “gray” and “black” salaries; moreover, payments of the latter two are a violation of regulations. Let's look at what these terms mean.

1. White salary is completely legal. All contributions and taxes are paid from it, and the employee is entitled to certain privileges.
2. Black wages are completely illegal. In most cases, the employee is not officially registered at all and receives money “in an envelope”. It is not subject to taxes and the employee is not protected by law, since he is not officially employed.
3. Gray salary- This is something between black and white. The employee is usually paid the minimum wage and taxes are paid on this amount, and the rest is added in an envelope. This scheme is considered the most common in private business.

So, white salary is official payment employment contract, which is preferable for both parties - both for the employer (he is protected from labor inspection and tax fines), and for the employee, who is protected by the labor code.

A gray salary allows the employer to save on taxes, so it is often slightly higher than a white salary, but the employee is less protected - in fact, the employer can control the size of the “envelope” at his own discretion. Black wages do not provide any guarantees - the employer can simply close the doors in the worker’s face and say that he is here illegally.

How to understand that the salary is white

So you already knowso let's look at how to understand that this is what you are being paid. Firstly, clarify this issue when applying for a job - budgetary organizations and large corporations pay exactly that. The white salary meets the standards of the labor code. You can understand that you are receiving it by the following signs:

1. Official employment. You are included in the staff, you receive equal rights and responsibilities with other employees, sign an employment contract and job descriptions, an order is issued on enrollment, etc.
2. The salary amount is specified both in the employment contract and in the order.
3. The salary is issued to a bank card or at the company's cash desk. In recent years, cash registers have practically not worked - everyone is given salaries on cards, which is much more convenient and practical.
4. Payment of salary is carried out twice a month on certain dates - first an advance is issued (from the 5th to the 10th), then a salary (from the 20th to the 30th).
5. Employees receive calculations that spell out the principles of salary formation: what was accrued, what was withheld, how much is due for payment.
6. An entry is made in the work book, which indicates the date of admission, position, and company name. Upon dismissal, a stamp and the date of dismissal are affixed.

If you have signed an employment contract that specifies the actual salary, you will receive a white salary

Advantages and disadvantages of white salary

Above we looked at the key features of white ZP. Now let's look at what pros and cons of white salary exist. Let's start with the minuses - in fact, there is only one. Since the employer has to pay taxes and contributions for the employee (and they reach 30–40%), then, accordingly, the employee receives less than under the gray work scheme, when the minimum wage is paid. Then the continuous advantages begin:

1. Operation of the labor code. Since the employee is officially registered, the employer will have to comply with all the requirements of the Labor Code: working hours, amount of payments, etc.
2. Prospects and opportunities for career growth. Firstly, if a company works in whitewash, then this means that it is reliable and is going to work for a long time. Secondly, you receive official work experience and an entry in the work book.
3. Possibility to use credit and travel abroad. Many banks provide loans only upon proof of income. If you receive the minimum wage and the rest in an envelope, then you may be refused. The same situation applies to travel to Schengen and other countries - you need to confirm your income.
4. Pension contributions. Accounting does pension contributions, so in the future you can count on a decent pension. It depends on your salary, so the more you earn, the greater the pension.
5. Paid sick leave, no questions from tax authorities. Official salary - optimal choice for the employee.

Attention:The white salary has one more disadvantage - if you are a debtor, then write-offs will occur in full. This applies to alimony workers, bank debtors, debtors for public utilities etc. - if the bailiffs discover an official, then they will constantly write off funds from her to repay the debt.

How are taxes calculated?

Taxes on official salaries are paid by two parties - the employee and the employer. Let's consider this system more details. So, 13% is automatically deducted from the employee income tax(if a person is a non-resident, then the income tax is 30%). Next, the employer is charged:

1. 22% in pension fund. This amount is divided into mandatory and cumulative.
2. 5.1% to the compulsory health insurance fund.
3. 2.9% to the fund social insurance(spent on maternity or disability).
4. 0.2% to the social insurance fund for injuries.

That is, in total, the employer pays at least 30.2% of the salary plus the employee himself 13%. That is, when paying a salary of 40 thousand, 17,200 are “eaten up” by taxes.

White salary is a guarantee of your social security

Delay in payments

Finally, we’ll look at what to do if the official salary is delayed. So, how to force an employer to pay white wages ? According to the law, the employer does not have the right to delay salary payments without special reasons - if the delay is 30 days or more, the employee has the right to contact the prosecutor's office and the labor safety inspectorate. The employee is also entitled to compensation in the amount of 1/300 of the refinancing rate per day. Moreover, if there is a delay, employees may not fulfill their obligations and not come to the workplace.

Attention:Today, delays are quite rare, since the labor inspectorate and prosecutor's office impose serious fines on the company for delays.

But before contacting the relevant authorities, we recommend communicating directly with the employer and finding out why the delay occurred and when approximately it will be paid. Due to the crisis, many companies have serious accounts receivable, which lead to similar situations. If you contact the authorities, it can finish off a company that is not firmly on its feet, and you will lose your job. It is best to negotiate with management if payments have been postponed for only a couple of weeks.

Gray or shadow wages are the wages that the employer gives to its employees in addition to the white, official wages, and from which taxes were not withheld. Such envelope payments allow enterprises to reduce staffing costs by saving on insurance premiums and attract valuable personnel through a “shadow” increase in salaries. Gray wages include insurance premiums, compensation, incentives, additional earnings received in envelopes. This is not always associated with a gross violation of the law; there are conditionally legal methods that allow organizations to pay part of the funds without tax deduction and do not hide this from the state. However, in Russia, the scheme of such payments is widespread and often becomes a reason for tax proceedings. Today we will look at the main pros and cons of a gray salary.

Pros and cons for the employee

A gray salary has its advantages. The employee receives additional cash, which he has deservedly earned through his labor and which he can spend on himself and his family at his own discretion. If this part of the salary were transferred to white status, it would be less due to the deduction of taxes. People who pay alimony also receive a certain benefit, since when the court determines the amount of alimony, gray payments are not taken into account, which means they remain entirely at the disposal of the employee.

At the same time, shadow wages have many disadvantages:

• pension amount and some social payments will be determined on the basis of a white salary, gray payments are not taken into account;
• it is more difficult to get a loan, and sometimes a visa to travel to another country, since the size of the white salary may seem too insignificant to a bank or foreign mission;
• As a rule, holiday pay stipulated by law is calculated on the basis of the official salary, excluding gray wages, the same applies to severance pay and sick pay;
• very often, because of this scheme, the employee and the employer develop a difficult relationship: the manager can simply deprive the person additional income, if he doesn’t like something, this may become a definite reason for blackmailing the employee.

Is it possible to prove the fact of receipt

​Although it is problematic to confirm the fact of receiving a gray salary, it is possible. Of course, the Pension Fund does not need any evidence; they still will not consider salaries in envelopes as a reason for increasing the pension. But the bank may need information about unaccounted funds if a person decides to take out a loan.

Perhaps the employer himself will go to the meeting and take the liberty to confirm that his employee received occasional or permanent salary increases. You can also ask the employer to make the gray salary official; naturally, all taxes and fees will be collected from it, which will make it noticeably decrease, but relations with the employer will become completely transparent and legal.

Our lawyers know answer to your question

or by phone:

In extreme cases, the employee may try to resolve the issue through the courts.. For example, if the employer does not agree to transfer gray payments to the white salary (due to the fact that other employees will have questions about why a colleague’s salary is higher, the discrepancy between the salaries of people occupying the same position may also alert the tax authorities) and will not help with obtaining a loan. True, for the court it is advisable to collect and prepare some materials and evidence in advance:

• additional, “envelope” statements: payments under the gray scheme are usually recorded in separate documents, although the court may not take them into account if the statements do not contain accounting signatures, the name of the organization, or if only copies and not originals are provided;
• testimony of other colleagues who also received money under this scheme (this could also be former, dismissed employees);
• video or audio recordings;
• bank statements confirming “gray” transfers to the card;
• advertisements in the media in which the company offers employees a salary higher than the current official payments within its limits: the courts do not perceive this as good evidence, but the advertisements may be useful for the tax service.

Employer's liability

If the fact of giving employees money without a tax deduction is revealed, the employer faces fines. Their size will depend on what the tax authorities can find out. At best, the fine will be 20 percent of the amount not paid to the state, unless there is evidence of intentional tax offense. If the service manages to prove that a person deliberately underestimated the tax base or incorrectly calculated taxes, the fine will double and amount to 40 percent of the unpaid fee.

Moreover, the enterprise may begin to be seriously inspected to find other violations. The situation will also affect the management and accountant of the company: they may be prosecuted for tax evasion. Well, if it turns out that a whole group of people is involved in the offense, this can result not only in fines, but also in considerable prison terms.

Employee Responsibility

Although most people believe that workers receiving “gray” wages are not breaking the law in any way, and therefore no penalties can be applied to them, this is not at all true. According to the law, a person receiving funds from which tax has not been withheld is required to independently declare such income and pay 13 percent to the state. If this was not done, fines may follow in the amount of 5 percent of the unpaid amount, taking into account each “unpaid” month.

If it turns out that a person deliberately evaded payments or gave false testimony, he may be subject to criminal liability. According to Article 198 of the Criminal Code, the violator faces fine up to 300 thousand rubles or even imprisonment for up to one year. Well, if the offense is committed on an especially large scale, the fine can increase to half a million rubles, and the prison term - up to three years.

Remuneration, as the law states, must be paid according to the legal scheme with all relevant tax deductions. But not all employers adhere to this requirement.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Multi-colored salary

Probably everyone has heard such names as white, gray and black wages. Different wage colors are used to indicate illegal payments. Let's take a closer look at what it is.

White

By law there is only official salary, she's white. The amount of official remuneration is established by the employer himself and is recorded in the relevant documents.

However, in accordance with the Labor Code of the Russian Federation, there are two mandatory conditions:

• Wages should not be lower than the level established by law.
• Its payment must be made 2 times a month.

The white salary in full passes through the entire document flow and is indicated:

• in the employment order;
• in the employment contract;
• V accounting documents etc.

At the same time, the entire process of calculating salaries, including bonuses, is easily traced. regional coefficient, bonuses for length of insurance, vacation pay or sick leave (if the employee was sick or went on vacation) and other payments provided by the enterprise. Often the white salary is transferred entirely to, which facilitates the entire process of issuing and receiving money.

According to Tax Code Russian Federation, wages are subject to income tax individuals(NDFL), which is paid by the employee himself. For residents Russian Federation Personal income tax is 13% . All other deductions (loan debts, alimony, etc.) are made after income tax has been deducted.

Also, the official salary is charged a single social tax(UST), in the amount of 26% of its amount. The UST must be paid by the enterprise or organization itself. It is easy to calculate that, for example, with an official salary of 50 thousand, the employee will receive 43.5 thousand, while it will cost the employer 63 thousand.

It is not surprising that concealing the true size of wage payments is very beneficial for the employer, since it can significantly reduce costs.

For an employee, a white salary guarantees that all points Labor Code will be fully implemented:

• duration of vacation;
• payment of vacation and sick leave;
• correct calculation upon dismissal, etc.

Gray

With a gray (semi-official) salary, its size is negotiated between the employer and the employee orally, only part of it is reflected in the payroll, and the rest is issued separately.

Thus, the gray salary consists of 2 parts: white (specified in the employment contract) and black (unofficial).

Gray salaries are beneficial not only to employers, but in some cases to employees:

• The amount of personal income tax is reduced because it is deducted only from the official part of the salary.
• The amount of some other deductions is reduced, e.g.

The accrual of sick leave, vacation pay, as well as calculations for possible dismissal depend entirely on the position of the employer. Sometimes an oral agreement is concluded between the employer and the employee that all such accruals will be made from the true amount of the salary, and the employer keeps his word.

However, when hiring, employers often immediately confront the applicant with the fact that vacation pay, compensation for unused vacation upon dismissal, severance pay, etc. will be calculated from the official salary, i.e., its “white” part, and the employee has to agree with this.

In most cases, the official part of the salary is set equal to the “minimum wage” (the minimum salary level allowed by law).

A separate topic is sick leave. The Social Insurance Fund reimburses employers for the days when the employee did not go to work due to illness. This is done on the basis of contributions transferred to the Social Insurance Fund and calculated from the official salary. That is, if the employer decides to pay the employee sick leave in full, he will have to pay the difference out of his own pocket. He will not receive compensation from the state for it. Few people will do this.

With a gray salary, problems may arise with bank loans: the bank may consider the amount of the official salary insufficient and refuse the loan.

And, most importantly, the insurance length and size depend on the size of the official salary. future pension, which is formed on the basis of contributions to the Pension Fund of the Russian Federation and non-state pension funds.

According to statistics, gray wages are predominantly common in the following industries: trade (wholesale and retail), construction, manufacturing. Many of those who receive a mediocre salary do not know where to complain, and most often do not think about it at all.

Attempts to talk directly with the employer usually lead to the following: the employer agrees to make the salary completely white and pay the unified social tax for the employee in full, provided that its expenses do not increase. That is, if an employee costs him 50 thousand per month, this amount will remain unchanged. In this situation, the employee will receive about 34.5 thousand “clean” in his hands. (Add here the deducted personal income tax - 13% and unified social tax - 26% and you will get approximately 50 thousand). This amount is 9 thousand less than in the previous example - this is a tangible difference. The conclusion is obvious. The vast majority will choose a gray salary instead of a white one.

Black

When the salary is completely black, the employee is not formalized at all when hired: an employment contract is not concluded, the corresponding entries are not made in the work book, etc. The salary is issued entirely in an envelope. In such cases, the organization always maintains double-entry bookkeeping, and black wages are paid from unaccounted profits.

This scheme is convenient for businesses related to trade and transportation, where there is a constant circulation of cash.

Also, real estate offices and travel agencies often work under the black scheme, which do not officially register their agents and managers, but simply pay them a percentage of completed transactions.

As for social benefits and guarantees, with black wages they are, as a rule, completely absent. A gray and black salary turns into a financial benefit for the employee in the present and very vague prospects in the future.

What are the consequences?

Payment of wages through shadow schemes is very common, despite the negative consequences, since the benefits of today are in harsh conditions domestic economy are much more important. However, the potential losses should be clear to every employer and employee.

For employee

With a gray payment scheme, when official documents the salary is minimal, the employee has to be content with underpaid vacation pay and a small pension in the future.

With black wages, you don’t have to rely on payment at all sick leave, vacation pay, and even more so maternity pay (pay for maternity leave).

An employer may also dismiss an employee without severance pay and not pay him for the last period worked.

Employer's liability

According to the Tax Code of the Russian Federation, non-payment or incomplete payment of tax as a result of incorrect calculation is punishable by a fine in the amount of 20% of the unpaid amount. But if tax base was deliberately underestimated, the fine will be 40% of the unpaid tax amount.

Also, the head and chief accountant of an organization may be charged with an article of the Criminal Code of the Russian Federation for large-scale tax evasion, if the amount of unpaid taxes for three financial years ranged from 500 to 2,500 thousand rubles.

If you tax office If evidence appears about the payment of “salaries in envelopes”, this will not go unnoticed, since the question naturally arises from what income it is paid. This means that the accounting department did not reflect the transaction from which this income was received.

According to experts, it is difficult to change anything in the situation with gray and black wages as long as only employers face fines. The employer himself withholds personal income tax from wages, since he is the tax agent. This means that personal income tax should already be withheld from the amount that the employee receives in cash, and the employee does not violate the law. At the same time, he does not have the opportunity to check whether the tax was paid by the employer or not.

Report violations

Only a few people decide to publicly declare that they have received a black salary. After all, questions will certainly arise about unpaid taxes and fees. In addition, employees are usually afraid of losing at least some source of income due to a conflict with management. But every conscientious citizen has this right.

Where?

You can file a complaint about illegal wage payments:

• to the district department of the state labor inspectorate;
• V tax service at the place of registration of the enterprise;
• to the prosecutor's office at the place of one's own residence or at the location of the employing organization.

Going to court to assert your own rights begins with filing statement of claim.

This document should contain standard information:

• In the request for collection of unpaid (gray or black) wages, you must indicate the amount of the debt.
• If there have been cases of salary delays, you can include in the application a requirement to pay interest for each day of delay.
• It is allowed to demand in judicial procedure oblige the employer to hire the plaintiff officially, by drawing up an employment contract and indicating the real salary in it.
• A claim for compensation for moral damage should not be made, since it is usually recovered for violations of moral rights.

Collection of evidence

How to prove payment of “salary in an envelope”? It's quite difficult, but possible. And one statement of claim is not enough here. It is necessary to collect the maximum amount of evidence confirming the actual amount of salary.

These could be:

1. Job advertisements posted in periodicals or on the Internet often indicate the proposed salary.
2. Information from the State Statistics Committee on the average salary level for workers in a given specialty in a given region.
3. From the employer's documents - payslips, copies of pay slips. Often employees sign for 2 pay slips: for the white part of the salary and for the black part.
4. The envelopes themselves with the employee’s name - the larger the “collection” of envelopes, the better.
5. Employment contracts from previous places of work, if the salary there was white - it is illogical to leave a higher salary for a lower one.
6. Salary certificates - sometimes, at the request of an employee, the accounting department issues certificates indicating the true amount of wages, for example, to obtain a bank loan or a visa.
7. Testimony of fellow witnesses.
8. Audio and video recordings of conversations with the employer.

Judicial practice

It is much easier to collect the necessary evidence before dismissal - therefore, having decided to file a lawsuit, you should not rush to dismiss. And you should take care of this before attending the first court hearing.

Litigation limited certain deadlines, therefore, to collect additional evidence, it will be necessary to file a motion to adjourn the case.

Deadline for decision

According to general rules civil cases are considered within 2 months from the date of receipt of the application. The decision to accept the claim against judicial proceedings accepted within 5 days. However, collection of wages is a labor dispute for which there is a shortened period for going to court.

In some cases, it is more profitable to file a complaint with the labor inspectorate than to file a lawsuit in court.

There is no clear answer to the question of how exactly one should confirm one’s innocence and how much evidence there should be in total. That is, there is no list of documents required to be submitted to the court. In the same way, it is impossible to name specific evidence that guarantees that the court will make a decision in favor of the employee.

Listed above are the most typical evidence that can help in a favorable outcome of the case. And the more evidence is collected, the more chances the plaintiff has to win the trial. An on-site inspection of the enterprise can help tax authorities, carried out on the basis of complaints from his employees about concealment of wages.

It will not be possible to find in any textbooks the unspoken classification of wages, which many people know about Russian citizens. It is officially assumed that every employed citizen receives exclusively white salary, but in reality everything is, of course, different. Someone agrees to work on more “favorable” (more precisely, attractively described) conditions and receives income unofficially, without documentary recording. Depending on the circumstances, they say that a person gets “half illegal” gray salary or illegal. What is the difference between them, why do people agree, what attracts them and what does it threaten them with? There is not much information about this. Not every employee will be able to accurately answer the question of which scheme is better, although a more detailed analysis of the situation will allow us to dot all the i’s.

Salary classification

Since the 1990s, when legislators eliminated the legal vacuum that existed in Russia, it has been officially understood that there is no classification of ZP. But unofficially the situation is, of course, different. The following are distinguished: types of salaries:

1. White- all income received is reflected in the reporting documentation and is taxed. Example: a specialist is employed as a system administrator, performs duties according to an employment contract, receives 30 thousand rubles monthly - on paper and in fact.
2. Gray- the basic part of the income is documented and taxed; part of the money is issued separately, in an envelope or simply in hand, and is not subject to taxes (which, of course, is illegal). Example: a sales manager receives 20 thousand rubles monthly, and additional amount at the discretion of management, it is handed to him unofficially, so that only 20 thousand are subject to taxes, and the actual payment is 30, 40 or even 50 thousand.
3. Black- unofficial salary, which does not pass through any documents, is not subject to taxes. From the point of view of the law, a person is not employed at all and does not receive money. Example: by agreement, a loader in a warehouse works together with official employees, receives 25 thousand monthly, but is officially listed as unemployed.

The benefit for the employee seems obvious: if the income is not taxed, you can get more money in your hands. Alimony payers also often resort to such schemes. But is everything so rosy? Of course not - the disadvantages more than outweigh the “benefits”.

What are the risks of circumventing the law?

Receiving unofficial wages is a direct violation of the law both on the part of the employer and on the part of the employee. Responsibility provided to the fullest extent:

1. For incorrect calculation of wages - a fine of 20% of the unfixed amount. For a deliberately low figure, for “black” payments - 40% of the unpaid amount.
2. For the employer - an additional fine under Article 199 of the Criminal Code, if the amounts are large enough.
3. For an employee who is caught receiving unofficial payments - prosecution for collusion with the employer.

Knowing this prospect, not everyone will agree to work according to the gray and black schemes. But that's not all. If the employer only faces punishment under the law, then the consequences for the employee can be much more severe.

Problems when receiving a gray or black salary

If an employee gets official salary, then his income is reflected in a huge number of documents - most citizens do not even know how it works state mechanism, because it works clearly and smoothly. But as soon as the income becomes illegal (partially or completely), disruptions begin. The consequences can be very different:

1. Lending is the first area where problems will begin. Most profitable credit programs are aimed at officially employed citizens, and their solvency is calculated based on the amount of income: the more a person receives, the larger the loan that can be issued to him. If the income is unofficial, the loan will either not be given at all or will be given minimum amount, or to compensate for the risk they will offer a program with a percentage several times higher.
2. Social security is another area. No benefits intended for employed citizens can be intended for those who do not officially work. This applies to healthcare, education, insurance, and many other areas.
3. Pension payments. Since part of the official income is transferred to the pension fund, overly enterprising citizens will face the problem of a small pension.
4. Tourism. Citizens whose income is officially confirmed usually receive a visa quickly. Those who cannot confirm their solvency may have problems - they will have to either refuse the trip, or look for a sponsor to write a special letter, or save up an amount equal to several monthly incomes.

However, the troubles don't end there. Who ever said that an employer who promised to pay generously would keep his word?

Examples of deception

Sometimes salary in envelope it simply does not reach the employee. They can “feed him with promises” for a month or two, six months or a year, keeping him minimum payments or without paying anything at all, or they may even deprive him of his job if it was not assigned to him. Here are just a couple of examples:

1. The citizen got a job as a seller of travel packages. The contract specifies the minimum wage, and in words the employer promises to pay an additional bonus based on the number of vouchers sold. At the end of the month, the employer apologizes, says that there is no money yet, gives the amount according to the contract and promises to pay extra next month.
2. A service company agreed to hire a person with no experience “for a trial period,” promising to pay him a certain amount in a month and then employ him. After working for a month, the newcomer finds out that he is not suitable for the position and does not receive money. Result: he worked for the whole month completely free of charge.

In both cases, it will be difficult to appeal the employer’s refusal to pay money, since verbal promises are not recorded anywhere. And although the law will be able to protect the employee in this case, all this will be associated with great difficulties and a long wait for a positive result.

What color good salary?

Of course, the best thing is - white salary. Here are just the main advantages:

1. The income is usually stable, and any violation by the employer of the employee’s rights can be officially appealed.
2. Every working hour counts towards seniority, pension contributions go smoothly.
3. You can count on a full set of social security and provided benefits.
4. There are no problems with obtaining loans and traveling abroad.
5. The employee will not be held accountable for breaking the law.
6. Official employment makes the employee’s position more stable - he cannot be fired without explanation, nor can he be paid less than expected without reason.

Gray salary imposes certain restrictions, and even deprives a citizen of many rights: although he will not fall under the article on parasitism, as before, he will experience all the financial and legal burdens of being unemployed, and if unofficial income is “revealed”, punishment will follow law.

There is only one conclusion: other than a white salary, it is better not to agree to anything. The imaginary immediate benefit of a salary in an envelope is not worth all the negative consequences that may occur.