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.

Highlights

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 is it

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.

Salary payment procedure

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.

Regulatory framework

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, 2019 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 a 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 within what specific terms the advance payment and wages are paid.

Order structure:

• name of the document;
• document title;
• document text;
• date;
• 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 2019. 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

The maximum advance amount is not specified in the legislation. However, the Russian Ministry of Health and Social Development says that due to salary accruals twice a month, salaries should be paid in approximately the same amounts.

Moreover, without taking into account the bonuses. An organization should also not create equal amounts of advances for all employees.

The amount of the advance must be equal to the actual time worked, as Rostrud has been notifying for quite some time.

From this it is concluded that the minimum advance amount must be no less than the employee’s salary for the time worked.

Reflection by wiring

When calculating the advance, it is worth familiarizing yourself with the regulations, as well as comments and oral explanations from the Federal Tax Service and Rostrud.

To eliminate errors, you should study examples of calculating advances from wages and monitor constantly emerging updates in the field of legislation.

It is necessary to comply with the deadlines for paying advances and salaries so that the organization does not receive fines.

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.

When hiring an employee, an employment contract must be drawn up. It indicates the employee’s passport details, position, salary, etc.

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According to Russian legislation, salary payments must be made at least 2 times a month. 1 time - advance payment, 2 times - full salary.

Let's consider what an advance on wages is, when it should be paid, how to calculate it and outline the legislative acts regulating it.

What does the law say?

An advance is part of an employee’s salary for half a month. Usually it is 40% of the salary.

The legislation does not define the concept of “advance”.

According to standard names, the first salary payment is called an advance. The definition of “advance” first appeared in the USSR, Resolution No. 566 of May 23, 1957 “On payment of wages in the first ½ month.”

The Labor Code of the Russian Federation, Article 136 states that income must be paid to an employee at least 2 times a month.

The exact payment terms are not given. Indicated in internal documents of the organization and employees.

What percentage and what part of the salary?

In percentage terms, the chief accountant must issue an advance amounting to 40% -50% of the salary for the entire month. The advance cannot exceed ½ of the salary or the amount according to the time worked by the employee.

Is it necessary to pay?

The transfer of an advance should not be considered as a procedure carried out at the discretion of management.

The Labor Code of the Russian Federation states: salaries must be accrued at least 2 times in 30 days. If the deadlines and the number of accruals are violated, a fine is imposed on the manager.

Who is entitled to it?

The Labor Code of the Russian Federation does not indicate any exceptions for employees. Therefore, every officially employed employee must receive an advance.

In addition to employees employed on a permanent basis in the office, the advance payment is due:

• at ;
• with a small amount of wages;
• According to the internal documentary regulations, salary payments were introduced once a month - the document is not legal.

Liability and penalties for non-payment

In case of violation of the rules:

• the advance is not paid due to ignorance or unwillingness;
• The amount of the advance payment is set in any order;
• not paid to all employees;
• the internal regulations establish payment once a month or an application for payment has been received from the employee.

Responsibility for identifying a violation falls on the legal entity (organization and officials) and individual entrepreneurs.

The amount of fines, according to Article 5.27 of the Code of Administrative Offenses of the Russian Federation:

• legal entities – up to 50 thousand rubles;
• officials - up to 5 thousand rubles;
• Individual entrepreneur – up to 5 thousand rubles.

Calculation of salary advance

What income should you consider?

All payments, except bonuses, should be taken into account when calculating the advance:

• monthly salary;
• additional payment when replacing an employee who is sick or was in;
• allowances for special working conditions or their deterioration;
• for overtime hours;
• (secretary, manager, logistician);
• guiding students in practice, etc.

The advance does not include:

• Prize, because The manager does not know what amount of incentive the employee received. It is calculated based on work for the entire month. Let us remind you that the advance payment is accrued in the first half of the month.
• Social payments– are not payment for work done.
• Annual financial assistance.

Could there be more salary?

The advance payment is made for the actual time worked (definition of the advance). Those. when the first part of the salary is paid on the 14th (there are 31 days in a month), the advance will be equal to 45% of the salary.

The accountant will pay the remaining part (55% of the salary) as salary if the employee works for the rest of the month without business trips, or.

If absences occur, wages will be reduced.

Sizing

The advance amount can be determined in several ways:

• depending on the actual time worked for the first half of the month;
• percentage of salary - a fixed amount.

How to calculate correctly?

Depending on the days actually worked.

The advance payment is calculated taking into account weekends and holidays and without them.

Formula for calculating the advance in 1 case: amount of salary and allowances/standard working days. Multiply the resulting figure by the actual time worked.

Formula for calculating the advance in case 2: product of 50% of the amount of salary and additional payments.

These may include payments for replacing an employee, overtime, and worsening working conditions.

Please note that additional payments do not imply bonuses, since their amount can only be calculated on the basis of work for the entire month.

When the advance is calculated in a fixed amount and is equal to a percentage of it, weekends and holidays do not affect its size.

Postings

Dt70-Kt50 - advance payment paid to the employee from the cash register.

Dt 70-Kt51 - advance payment was paid to the employee from the current account.

Due to the fact that the advance represents 1 part of the salary:

Dt20 (23.44...) - Kt70 - the advance was accrued.

With the following transaction we issue it from the cash register or from the current account:

Dt70-Kt50(51)

Usually use 1 option.

Dates of issue

According to the Labor Code of the Russian Federation, salaries must be paid twice a month. The advance is paid in the first half. Accordingly, payments are made approximately once every 2-2.5 weeks.

The deadlines are regulated by the internal documents of the organization. They record the interval for payment of advance and salary. For example, from the 10th to the 15th of each month an advance must be paid.

Examples

Excluding weekends and holidays: salary of Ivanov D.K. - 20 thousand rubles, for combining - an additional payment of 6 thousand rubles. The advance amounted to (20+6)*50%=13 thousand rubles.

Including weekends and holidays: the initial data is similar. There were 20 working days per month, 7 were worked in the first half. The advance amounted to ((20+6)/20)*7=9.1 thousand rubles.

In options 1 and 2, Ivanov will receive the rest in his salary.

What documents are required?

Depending on the method in which salaries are paid in the organization, advance payments should be made to employees in the same way.

Documents accompanying the advance payment:

• when issuing cash, a payment or payroll statement and cash settlement account are drawn up;
• When transferring money through a current account, a pay slip is drawn up and sent to the bank where the payroll project is issued.

Examples of filling out documents can be found here:

Nuances

Withholding personal income tax

Not taken into account (13%).

It is taken into account when paying the remaining salary for the entire month. This is due to the fact that the employee himself cannot know for sure whether he will work a full month or go on sick leave or take a day off.

In case of unplanned absences, the advance amount will be overpaid, and accordingly the tax on it will be overpaid to the state.

Maximum and minimum amount

The maximum advance amount has not been established. It directly depends on the amount of salary. The minimum amount should not be lower than the actual time worked.

Is it possible to overpay the advance?

An advance may be overpaid when it is calculated in a fixed amount as a percentage of the salary. For example, an employee fell ill on the 10th and returned from sick leave on the last day of the month.

He incurred a debt to the organization due to an excessively issued advance.

Is alimony paid?

According to the law, alimony is withheld as one amount from wages. This is due to the fact that the salary depends on the hours worked. An employee may get sick or quit.

Is it required to issue payslips?

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After 2016, some changes to the Labor Code regarding the calculation and payment of wages came into force. They remain valid in 2018.

For failure to comply with deadlines and delay in issuing funds, the employer faces administrative liability in the form of a fine of up to 100,000 rubles or even disqualification from activities for up to three years.

To avoid trouble with the law, it is important to familiarize yourself with the procedure for salary payments this year.

How is it paid taking into account the new requirements?

According to the current Labor Code, wages must be paid to employees at least twice a month.

It is mandatory to receive income management must notify employees in writing.

Such a notice must indicate all required parts of the payment, including additional allowances, as well as the withholding of funds, if any, for example. Such a pay slip is issued only when the basic salary for the month is paid, and not an advance payment. It is recommended to keep records of sheets in a separate one.

Payroll, regardless of whether for the first half of the month or the second, is made for the days actually worked. This amount also includes other bonuses for the period worked, with the exception of bonuses that are accrued for the entire month. Allowances that are included in the advance include night shifts, overtime work, combining job responsibilities, etc.

Important! Unlike wages with advance payments no income tax is deducted.

What is the payment deadline according to the Labor Code of the Russian Federation?

The legislation establishes a procedure for calculating payments no less than twice a month. However, a specific date is not specified in the Labor Code.

The document states that the deadline for issuing funds to the employee must be established in accordance with the internal labor regulations of the organization. The employer is obliged indicate a specific date for accrual of payment in a collective or employment agreement and convey this to employees against signature.

The contract must indicate the specific date of the month when payments will be made. Indicating the period (from which date to which date) for salary accrual is considered an illegal action.

Since payments can be accrued at least twice per month, then the period between the advance and salary should not exceed 15 days.

If we count the beginning of the working month from the 1st day, then the advance for the first half must be paid from the 16th to the 30th (for a thirty-day working month). In this case, the salary must be accrued by the 15th of the next month.

Payment of advance funds is made on the basis of the payroll -.

What if the date falls on a weekend?

The current Labor Code provides for payment days to fall on weekends or non-working holidays.

If such a situation arises, payments must be made on the eve of the established advance or salary day, if they fell on a day off.

If the payment day falls on the second day off, then the salary must be accrued before the first day off (for example, on Friday).

If it is a holiday after a day off, then wages must be paid before the day off.

How to establish the issuance procedure at the enterprise?

In order for the payment period to comply with labor laws, payments must be accrued at least twice a month.

Moreover, if the advance payment date is indicated not on the 15th or 16th, but for example on the 20th, then this will not be considered a violation, since the salary for the first part of the month must be paid before the last date.

Thus, if the advance payment at the enterprise is established on the 20th, the salary in this case will be paid on the 5th of the next month. This date does not exceed the fifteen-day payment period and is considered legal.

Ahead of schedule

The law establishes a minimum period when wages can be paid, namely at least twice a month. However, other frequency of payments is allowed. If the employment or collective agreement specifies more frequent payments, they can be produced earlier than in half a month.

The frequency of salary payments is set by the management of the organization, indicating this in its official documentation. Therefore, issuing an advance ahead of schedule is permissible and not prohibited by law.

In some cases, it is possible to issue funds towards wages earlier than the deadline established by the enterprise at the request of the employee — .

In a larger size

Current legislation provides for advance payments as salary for the first half of the month worked. Moreover, its amount must be no less than the tariff rate or salary for this period.

The maximum amount of payments is not specified in the Labor Code of the Russian Federation, therefore the amount of the advance may be more, but not less than the salary for the days worked.

If the excess amount is paid

It happens that the advance payment for wages was not processed or was accrued by mistake. In this case, the overpaid the amount may be deducted from the employee.

To do this, the employer must require the employee to return the overcharged amount.

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Labor legislation of the Russian Federation protects the rights of employees. It guarantees the employee payment of wages at least 2 times during the month. Payment for the first half of the month is called an advance.

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But there are no specific norms and rules for determining its size and the main part of the salary in the law.

As a result, many questions arise with this. After all, it is important for the employer to prevent violations of the law and protect their own interests.

Main aspects

Russian legislation changes quite often. The concept of an advance payment has disappeared from the Labor Code of the Russian Federation for quite a long time. But it is actively used in everyday life.

The manager must still pay the salary at least 2 times a month. But in fact, the word “advance” must be understood as the salary for the first half of the month. This position is explained by the amendments made in 2016 to Art. 136 Labor Code of the Russian Federation.

On the other hand, accountants must also be guided by tax legislation and accounting rules when making payments to workers.

But in them the salary is still calculated once at the end of the month. In fact, it is precisely this type of rule that leads to employers often having difficulty determining how much it should be paid.

Legislative framework

The norm obliging employers to pay wages for each half of the month is present in Art. 136 Labor Code of the Russian Federation.

There are no rules for calculating advance payments or even this concept itself in this legislative act.

The employer must not forget about the norms of the Tax Code of the Russian Federation, because according to them he is obliged to act as a tax agent for his employees and withhold personal income tax from wages.

What percentage

Most employers prefer to set the amount of the advance equal to a small percentage of the salary or fix the amount of this payment with a specific value, often also very small (1-3 thousand rubles).

It is more convenient for them to pay the rest of the amount at once on the date of the main salary. This practice was quite effective until 2016.

The Ministry of Labor even confirmed it in its numerous letters from 2007-2011. But all of them were related to the provisions of Art. 136 Labor Code of the Russian Federation.

Currently, the advance should be considered precisely as a salary for the period (1/2 month), and not as part of the salary.

For this reason, it is necessary to take into account the actual time worked during the billing period to determine the amount of this payment, as well as various allowances (for leading a team, hazardous working conditions, etc.).

But there is no need to take into account financial assistance and other similar payments when calculating your salary.

The new norm makes life somewhat more difficult for accountants, because most of them are accustomed to accounting rules, according to which salaries are calculated once a month. It also leads to some confusion with the calculation of personal income tax.

New payment terms

Legislation allows you to set the timing of salary payments to the employer in agreement with the workers, by specifying specific dates for the issuance of salary in a collective agreement, or completely independently.

In the latter case, the relevant information must be included in the organization’s local regulations and brought to the attention of its employees.

Payment of salary must be made no later than 15 days from the end of the billing period (1/2 month) and it must be paid at least 2 times per month.

In fact, one part of the salary must be paid by the 15th, and the second by the end of the month.

The employer can decide for himself which part of the salary will be paid in the first half and which in the second.

No more than 15 days should pass between the 2 payment dates. Otherwise, the manager will violate the law and during the inspection, the labor inspectorate will ask many questions or even issue a fine.

If the salary is paid on the 15th, then the advance will have to be given before the 30th. But if the salary is issued on the 10th, then the advance must be given no later than the 25th.

Important! If the day of the salary (advance payment) falls on a weekend, then the payment is made in advance - on the last working day before this weekend.

An employer cannot require employees to provide a written refusal of an advance or agree to switch to a monthly salary.

Even if these papers are drawn up, they will not receive any legal force, since they will directly not comply with the law and infringe on the rights of employees.

Do I need to withhold personal income tax?

The employer acts as a tax agent. It is he who is responsible for calculating the amount, withholding and transferring personal income tax to the budget. persons

It is necessary to take into account the rules of the Tax Code of the Russian Federation. According to them, personal income tax on salary must be calculated on the last day of the month and it will have to be withheld from the employee after that (i.e. from payments on that day or from subsequent ones).

In fact, the norms of the Tax Code of the Russian Federation establish that there is no need to withhold personal income tax from an advance payment. It will need to be calculated at the end of the month and deducted from the main salary.

But there is an exception to this rule. If the advance is paid on the last day of the month, then the manager must first calculate the personal income tax and withhold it in proportion to the part of the salary currently paid. He will have to keep the rest from the main salary.

Important! There is no need to transfer personal income tax in advance. Such actions do not comply with tax legislation and, in fact, the employer may be forced to transfer taxes to the budget a second time.

Another interesting exception is premiums paid at the same time as the advance.

The employer must calculate and withhold tax from them not according to the general rules, but immediately on the day of payment, and no later than the next working day, this money must be transferred to the budget.

The Federal Tax Service and the Ministry of Finance adhere to a similar position, since they consider bonuses to be payments not related to wages.

Comment. Although the position of the courts on the issue of personal income tax on bonuses when paying them in advance differs from the opinion of the Federal Tax Service and the Ministry of Finance, there is often no point in arguing with government agencies.

Personal income tax from the calculation upon termination of an employment contract is calculated and withheld on the last working day, i.e. immediately upon its issuance.

This rule is easily explained, because the employer will not make subsequent payments to this person and he will simply have nowhere to withhold tax.

The payment of salary (advance) in kind can be called completely unique. Here the manager will have to withhold tax at the earliest opportunity from any next cash payment to the employee.

If this cannot be done before March 1 of the next year, then you will need to notify the Federal Tax Service about this situation, and it will collect the tax on its own.

Calculation examples

Often ready-made calculation examples help to understand the correctness of the advance payment calculation. It is by focusing on them that it is easier to understand a specific situation.

For clarity, we give 2 examples.

1.A company employee receives a salary of 35,000 rubles. I worked 11 days in the first half of October, and there are 20 working days in total in the month.

Then the amount of his advance will have to be calculated as follows:

35000/20×11=19250 rub.

2. An employee of the organization receives a salary of 29,000 rubles. and an additional payment for a combined position in the amount of 7,500 rubles. He worked 9 days in the first half of the month, and in total this month 20 working days.

(29000+7500)/20×9=20075 rub.

Penalties

Violations of labor laws regarding determining the amount of advance payment are very common.

Let's look at the most common types of violations related to payments:

In any case, such actions of the employer will be regarded by the labor inspectorate as an offense, and for them the employer will be held accountable in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation.

One of the important issues today remains the size of the salary for the first half of the month. Many employers continue to set a certain percentage of the salary for the advance payment. In the article we will consider how much to pay in advance in 2019, and also give an example of calculating the advance.

Advance on salary

In accordance with labor legislation (136 Labor Code of the Russian Federation), salaries must be paid every half month. In addition, the deadline for paying wages is set as follows: no later than 15 calendar days after the end of the accrual period. They used to call the first payment of part of the salary an advance, and the second, after the end of the month, the main salary.

Previously, the following restriction was established: the amount of the advance payment should not be lower than the tariff rate for the period of time worked (Resolution of the Council of Ministers of the USSR No. 566 of May 23, 1957). Currently, this resolution has been declared invalid, which means there are no requirements to establish the amount of the advance. Recommendations for calculating the advance payment are given in letter of the Ministry of Labor No. 14-1/B-725. Let's consider the basic calculation rules:

• The advance is calculated based on the number of days worked. The advance payment can only include that part of the salary to which the employee is entitled in accordance with the amount of time worked in the first half of the month. In other words, the employee will receive an advance in an amount depending on the number of days worked from the 1st to the 15th. If the employee was absent during this period of time due to illness or was on vacation, then an advance payment for this time does not need to be accrued.
• The salary must be taken into account in the advance payment. In addition to the salary or tariff rate for the period of time worked, allowances for the same time are also taken into account. Allowances are taken into account those that do not depend on the final performance indicators for the month and on the degree of fulfillment of the norm for labor duties. In accordance with this, the advance must include payment for night work, bonuses paid in connection with combining positions, for length of service or professional skills, etc. If the employer underestimates the amount of the advance, this may be considered discrimination and a violation of the employee’s labor rights (Read See also article ⇒ ).
• The advance does not include bonuses. When calculating the advance, payments such as performance bonuses and compensation payments, which can only be calculated at the end of the accrual period, should not be taken into account. In other words, the monthly bonus, as well as payments such as compensation for overtime or work on holidays and weekends, should not be taken into account when calculating the bonus. Their exact amount is determined only at the end of the month, which means they should not be taken into account when paying for the first half of the month (Read also article ⇒).

Advance in a fixed amount

It is convenient for employers to set an advance in a certain, fixed amount, for example, 40% of the salary and pay this amount monthly. Let's figure out whether this can be done.

In accordance with the requirements of labor legislation, the advance is not an independent payment, but represents one of the parts of the salary. By salary we mean such remuneration for the work of employees, which depends not only on the established salary, but on the amount of work performed or time worked. Thus, the first or second salary payment can be determined only based on how much time the employee worked or produced products (Letter of the Ministry of Finance No. 14-1/10/B-660 dated 02/03/16).

How to withhold from an advance

Another issue that worries accountants who calculate salaries is deductions from advance payments. Do I need to withhold personal income tax, alimony payments and other amounts from the advance payment? Or should all necessary deductions be made only from the main part of the salary? Let's try to understand this issue.

It is necessary to withhold personal income tax only after the tax base has been fully formed, and in our case this occurs only on the last day of the month, when wages are being formed. In accordance with this, there is no way to withhold alimony. You need to withhold alimony from your salary only after personal income tax has been withheld from your salary. Accordingly, the advance in theory is issued in full, without taking into account deductions.

However, such an advance may create certain difficulties. For example, an employee worked fully in the first half of the month and received a salary during this time without excluding personal income tax and other deductions. In the second half of the month, the employee fell ill or quit, then he will no longer need to accrue anything. However, there will be nothing to withhold personal income tax from, which means the employer will not be able to transfer it. In this situation, the employer will owe taxes to the budget, and the employee will owe it to the employer. To avoid such confusion, the employer can take into account “reserve deductions” when issuing an advance. Such deductions will be equal to personal income tax and other deductions, but will not be such. The law does not prohibit this, and the employer will not have to make additional recalculations and deductions from employees.

Bonuses and allowances in advance

If, when calculating an advance payment, we rely on the concept of wages defined by the labor code, then we should take into account that, among other things, wages include additional payments, bonuses and allowances. However, can we take them into account when calculating salaries for the first half of the month? Such bonuses and allowances are payments, the amount of which is determined by the employer only at the end of the month. Accordingly, it is very difficult to determine in the middle of the month whether they will be accrued or not. Therefore, such payments do not need to be taken into account when calculating the advance payment.

Advance calculation example

Employee O.P. Petrova’s salary is set at 30,000 rubles. Based on the writ of execution, 25% of Petrova’s earnings are withheld monthly. According to the company's regulations, the amount of the advance is an amount calculated based on the time worked by the employee. The organization withholds “reserve amounts” from advances, equal to the personal income tax on the advance and interest on alimony.

Let's calculate the advance for February 2019.

There are a total of 19 working days in February, of which 11 working days are from the 1st to the 15th, and 8 working days from the 16th to the 28th. Petrova worked the first half of the month in full, so the advance amounted to:

30,000 / 19 x 11 = 17,368.42 rubles

“Reserve deductions” are determined in the amount of 13% of personal income tax and 25% according to the writ of execution:

17,368.42 – 13% = 15,110.53 rubles and

15,110.53 – 25% = 11,332.90 rubles

Petrova will receive this amount as an advance.

In the second half of the month, Petrova worked only 5 working days. Let's calculate her salary for February 2019.

30,000 / 19 x 16 = 25,263.18 rubles

From this amount we withhold personal income tax and the amount according to the writ of execution:

25,263.18 – 13% = 21,978.97 rubles

21,978.87 – 25% = 16,484.15 rubles

Now we subtract the advance from this amount:

16,484.15 – 11,332.90 = 5151.25 rubles

Petrova will receive this amount as salary for the second half of the month.