Penalties for late payment of wages. Compensation for delayed wages: how to calculate

Often employees are faced with the problem of delayed wages at an enterprise or organization. Delays in salary payments can be quite long. And today we propose to find out how an employee can receive compensation for delayed wages, and consider the procedure for calculating this payment to an employee.

According to the Constitution of the Russian Federation, all working citizens of Russia have the right to receive full and fair remuneration for their work.

Article 236 (“Financial liability of the employer for delay in payment of wages and other payments due to the employee”) of the Labor Code of the Russian Federation contains a provision on the payment of compensation for wages and other payments that are due to the employee in accordance with current legislation.

It should be noted that the obligation to pay interest on late payments by the employer is established by law not only in relation to delayed wages, but also for other payments, namely:

severance pay;
vacation pay;
social benefits and so on.

The law establishes the employer's obligation to pay wages at least twice a month. As a rule, paydays are 5-10 and 20-25 of the month. Moreover, the break between the payment of the advance and the salary cannot be more than 15 days.

Thus, the fact of salary delay is recorded from the next day after the expiration of the payment date established (by the organization’s labor regulations). At the same time, interest begins to accrue.

Rules and features of calculating employee compensation

The basic rule of calculation is the following: for each day of non-payment of wages (or other benefits), an individual entrepreneur or organization is obliged to pay compensation amounts, which are expressed as a percentage (of the amount of debt).

The amount of compensation for delayed payment of wages that the employer must pay is fixed in law. It must be equal to (or higher than) one three hundredth of the refinancing rate of the Central Bank of the Russian Federation, which is valid for the period of delay.

If the norm is provided for by a collective agreement or local act that is in force in the organization (IP), the amount of compensation payment may be increased. Such documents may be:

regulations on labor rights;
regulations on the procedure for payment of wages;
individual employment contract of the employee.

Please note that the obligation of an organization or individual entrepreneur to pay compensation arises regardless of whether there are signs of guilt in the actions or inactions of the employer that led to the delay in wages.

Note that if the period of time during which the wages were delayed included weekends (holidays), then they are taken into account along with working days.

In addition, if a collective agreement or other act of the organization establishes an amount of compensation greater than that provided by law, then the difference is subject to personal income tax (NDFL).

In a situation where the payday falls on a holiday (or weekend), payment should be made on the last day before the holiday (or weekend) (Part 8 of Article 136 of the Labor Code of the Russian Federation).

Let's give an example: payment of wages at an enterprise is set on the 6th day of the month. The 6th fell on Saturday, which is a day off. Payment of wages on Monday the 8th is considered late, which means that the head of the organization will have an obligation to pay compensation for the delay. Thus, to avoid delays, salaries must be paid on Friday, the 5th.

Manager's responsibility for late payments to employees

The current legislation establishes the responsibility of the head of an enterprise (organization, individual entrepreneur) for delays in payment of wages and for refusal to pay compensation for delayed wages to employees.

Articles 134, 195 and 342 of the Labor Code of the Russian Federation provide for disciplinary liability of the employer. In accordance with these articles, the employer, upon application of the trade union organization (another representative body of persons working in the organization), undertakes to take the measures provided for by law in relation to the manager who has committed late wages.

Disciplinary measures can include either a reprimand or dismissal. The owner of an organization (enterprise or individual entrepreneur) has the right to independently choose the punishment option. If, as a result of violation of the terms of payment of wages, the payment of compensation caused material damage to the organization, then the employer can sue to compensate for the damage by recovering from the violating manager. The court may decide to impose a penalty on the perpetrator if the offender’s guilt is proven.

In addition to disciplinary liability, administrative liability is also provided. According to Article 27 of the Code of Administrative Offenses, the head of an organization, in case of delay in salary and refusal of compensation, faces an administrative fine. It should be noted that the amount of the fine is considerable - from 30 to 50 thousand rubles.

Actions of employees in case of delayed wages

If wages are delayed for a long time, the employee has the legal right to contact the labor inspectorate to receive the payment due to him.

The first thing an employee should do to protect his interests is to contact the labor inspectorate located at the location of the legal address of the employing organization. The inspectorate has the right to order an inspection and issue an order, according to which the employer is obliged to immediately pay the employee wages, including compensation for their delay.

The most effective measure is that the law allows an employee to stop working from the 15th day of non-payment of wages until the wages are paid. The administration should be notified about this in writing and make sure that a mark indicating the receipt of the warning is received (on the delivery receipt or on a copy of the application), otherwise the employer may refuse to receive the notification. In such a situation, the employee’s refusal to work will be regarded as absenteeism, entailing disciplinary action, which may even be dismissal.

It is also important to remember that it is impossible to refuse to work for civil servants and employees of organizations that are engaged in issues of life support for the population. This category includes: ambulance workers, energy workers and communications workers.

Calculation of compensation for delayed wages: formula and examples

In order to calculate compensation for delayed wages in 2019, you must use the following formula:

K = ZP x D x (1/300) x SR, where:
K - compensation for delayed wages to the employee;
ZP - amount of wage arrears;
D - total delay period;
SR - refinancing rate (in the calculation the value is used not in %, but in fractions of a unit).

Example of compensation calculation

Local regulations of the organization establish the following terms for payment of wages:

advance payment - on the 20th of the current month;
salary - 4th day of the month following the billing month.

Let’s assume that the advance payment to an employee (with a salary of 15 thousand rubles) was paid on time in the amount of 5 thousand rubles. The organization paid the employee’s salary in the amount of 10 thousand rubles not on the 4th, but on the 22nd of the following month. The delay period was 18 days. The Central Bank refinancing rate for the period of delayed wages was 8.25%, which is 0.0825 (in fractions of a unit). Let's calculate compensation for delayed wages:

K = 10,000×18×1/300×0.0825 = 49.50 (rubles).

Thus, compensation for delayed wages to an employee is 49 rubles, 50 kopecks. That is, the salary on the day of payment should be:

10,000 + 49.50 =10,049.50 (rubles).

Last changes

Since October 2016, Federal Law No. 272-FZ of July 3, 2016 came into force, which is aimed at encouraging employers to pay employees wages on time.

The above Law provides, among other things, for new terms for payment of salaries in 2019 and some other changes. Namely:

employers must pay wages no later than 15 calendar days from the end of the period for which they were accrued;
Employees have the right to declare their violated rights in court within a year. This period is calculated from the date of payment of the specified amounts. Previously this period was 3 months;
the employee can file a claim for restoration of labor rights at his place of residence;
labor inspectorates have the right, without agreement with the prosecutor's office, to conduct unscheduled inspections of enterprises based on complaints from workers about non-payment of wages;
the amount of monetary compensation for delayed salaries will be 1/150 of the key rate of the Central Bank of the Russian Federation, instead of 1/300.
warnings will not be applied to officials who have delayed payment of wages. The fine in case of a one-time delay in payment of wages will range from 10,000 to 20,000 rubles. If wages are not paid again, the fines will be: for individual entrepreneurs from 10,000 to 30,000 rubles; for legal entities from 50,000 to 70,000 rubles; officials who delay the payment of wages more than once are deprived of their positions for a period of one to three years.

Personal income tax when paying compensation for delayed wages

Compensation for delayed wages, paid in the amount established by the Labor Code of the Russian Federation, is not subject to income tax, i.e. In this case, personal income tax is not withheld from the calculated compensation. But if the employer pays compensation in an increased amount, which is specified in the local act of the organization, then personal income tax is charged on the difference between the amount of compensation in the increased amount and the amount established by law.

Insurance premiums for payment of compensation for delayed wages

The issue of calculating insurance premiums from the amount of compensation for delayed wages under the legislation of the Russian Federation is in a controversial situation. There is no clear solution in any legislative act. The Ministry of Finance, in its letters dated September 24, 2018 No. 03-15-06/68161 and dated September 24, 2018 No. 03-15-05/68049, clearly states that insurance premiums from compensation for delayed wages must be calculated in the same way as from wages . However, the Supreme Court (ruling No. 303-KG18-4287 dated 05/07/2018) does not agree with the Ministry of Finance and believes that compensation for delayed wages is not subject to contributions.

Therefore, if you do not want to enter into legal proceedings with the Federal Tax Service and the Social Insurance Fund, then mandatory insurance contributions from the amounts of compensation for delayed wages must be calculated and transferred to the budget.

If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in an amount not less than one hundred and fiftieth valid at this time Central Bank key rate of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive. In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

Formula for calculating interest (compensation) to an employee for late payment of wages and other payments:

amount of debt X key rate of the Central Bank of the Russian Federation / 100 / 300 X number of days of delay in payment = compensation for delays in wages and other payments to the employee.

An example of the procedure for calculating interest for an employer’s violation of the deadline for paying wages (*):

Employee salary, according to the employment contract, is 20,000 rubles per month.

Salaries are paid 2 times a month: for the first half of the month - on the 20th day of the current month (10,000 rubles), for the second half of the month - on the 5th day of the month following the billing month (10,000 rubles).

For the first half of March, payment of wages was delayed. The payment was made not on March 20, but on April 5 (together with the second salary payment for the month worked).

(* ) Please note that in our example the amounts are conditional, excluding personal income tax and other deductions. Interest (compensation) for delayed payment of wages and other payments should be calculated on the amount that will be issued to the employee in person, and not on the amount that should have been issued to him. For example, if an employee is a payer of alimony based on a court decision, not only personal income tax, but also alimony will be withheld from his salary. And interest should be charged on the remaining amount for late payment.

Calculation:

Key rate size, established by the Bank of Russia from December 17, 2018 ( ** ) is 7,75% (information from the Bank of Russia dated December 14, 2018). Current information on the current key rate for a specific period of time can always be found on the official website of the Central Bank of the Russian Federation (Bank of Russia).

1/150 - minimum size percent by virtue of Article 236 of the Labor Code of the Russian Federation.

10,000 (amount of debt) x 7.75 (key rate) / 100 / 150 x 15 (number of days of delay) = 77.5 rubles

(** ) If the key rate of the Bank of Russia changed during the period of delay, then the amount of compensation (interest) should be calculated for the periods in which different key rates were in effect.

When a company is in a difficult financial situation, management often seeks opportunities to delay payment of wages. Of course, paying wages is the direct responsibility of the employer. And this must be done at least every half month, this is a direct rule of Art. 136 Labor Code of the Russian Federation. But theory can be far from practice, so it is important to understand how not to step over the line beyond which responsibility will arise.

Is it possible to defer payment of wages?

The company has the right to determine the dates of payment of wages to employees by internal regulations or employment contracts. Since October 3, 2016, another condition has appeared - it is unacceptable to pay wages later than 15 calendar days from the end of the month for which they were accrued (Article 136 of the Labor Code of the Russian Federation).

In the course of business activities, the employer may decide to change the timing of payment of wages (Article 22 of the Labor Code of the Russian Federation), make changes to employment contracts and local acts. All this happens only in agreement with employees (Article 72 of the Labor Code of the Russian Federation), for which additional agreements are concluded with them.

Both when initially determining the terms of an employment contract and when making changes to it, it is necessary to take into account an important nuance: the determined conditions of remuneration cannot be worse than those established by labor legislation (Article 135 of the Labor Code of the Russian Federation).

Until October 2016, the requirements of the law were fully satisfied, for example, the following payment terms:

1st day of the month - advance payment for the previous month;
On the 16th - payment of wages for last month.

However, from the fourth quarter of 2016 this is unacceptable.

In what cases must an employer pay compensation for delayed wages?

If the employer does not pay employees wages on time, he will have to pay monetary compensation according to the rules enshrined in Art. 236 Labor Code of the Russian Federation.

From October 3, 2016, monetary compensation for the delay is paid in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation in force during the delay period. Compensation is accrued from the next day after the “salary” to the day when the money is actually issued. If on the day of payment of wages the amount is not paid in full, then compensation is calculated for the balance not received on time. This procedure is established by Part 1 of Art. 236 Labor Code of the Russian Federation, clause 2 of Art. 2, art. 4 of the Federal Law.

The amount of monetary compensation may be increased by a collective agreement, employment contract or local regulation. Compensation must be paid regardless of whether the employer is at fault for the delay in wages. Such conclusions can be drawn from Part 2 of Art. 236 Labor Code of the Russian Federation.

Which days should be taken into account - calendar or working days?

Compensation is paid for each day of delay, as stated in Art. 236 Labor Code of the Russian Federation. This means that both working days and weekends are taken into account. The counting of days of delay begins from the next day after the scheduled payment date until the day of actual payment, inclusive.

How is compensation for delay calculated?

Let's look at an example of how to determine the amount of compensation for delayed payment of wages. Suppose Smetannik LLC has the following salary payment deadlines:

for the first half of the month - on the 23rd day of the current month;
for the second half of the month - on the 8th day of the next month.

Salaries for the second half of October 2016 were accrued in the amount of 20,000 rubles, but were paid only on November 22, 2016. The duration of the delay from 09.11.2016 to 22.11.2016 was 14 days.

The key rate of the Bank of Russia, which was in effect during the period of overdue payments, was 10%.

Compensation is calculated in the amount of 17,400 rubles (20,000 - (20,000 x 13%)).

The amount of compensation will be 162.40 rubles (17,400 x 10% / 150 x 14).

Is it necessary to stipulate the procedure for payment of compensation in the employment contract?

An employment or collective agreement may provide for a larger amount of compensation. But even if the possibility of paying compensation is not provided for in the contract, this in no way relieves the employer from fulfilling the requirements of the Labor Code.

What consequences await the organization if compensation is not paid?

Let us repeat, payment of compensation for delayed wages is an obligation provided for by the Labor Code. However, the Code of Administrative Offenses of the Russian Federation does not clearly establish liability for untimely payment of compensation in the event of delayed wages. However, general liability is provided for violations in the field of remuneration.

So, for non-compliance with the norms of the Labor Code of the Russian Federation, the labor inspector can fine:

the head of the organization - in the amount of 1 to 5 thousand rubles;
the organization itself - in the amount of 30 to 50 thousand rubles.

These amounts do not seem so significant if the fines are imposed once. Practice shows that one-time delays in salary payments are extremely rare, and if a company does commit such violations, it is often with enviable consistency.

Which employees have priority rights to receive compensation?

There is no direct indication in the legislation of anyone’s priority right when receiving compensation for late payment of wages.

What to do if the company does not have enough money to pay salaries and compensation?

The well-known advice of the Prime Minister will not work in such a situation. The law does not relieve the employer from the obligation to pay wages to the employee even if business activities are temporarily suspended due to financial difficulties.

If employees do not go to work due to non-payment, using their right enshrined in Part 1 of Art. 157 of the Labor Code of the Russian Federation, then according to the law (Part 3 of Article 72.2 of the Labor Code of the Russian Federation), this situation is recognized as downtime. And downtime is paid in an amount not lower than 2/3 of the average salary of workers. Compensation will also have to be paid.

Calculator for calculation from 10.30.2017 (rate 8.25%):

The payment period is set by the employer taking into account the requirements of Part 6, Article 136 of the Labor Code of the Russian Federation - no less than every half month. In this case, the advance must be issued before the end of the current month, the remaining wages - no later than the 15th of the next month.

The payment period is specified in one of the following documents:

labor contract;
collective agreement;
another act of internal local type.

Note: The deadlines for the payment of wages are not established by order of the manager.

If the deadline falls on a weekend, then the salary is due to be paid on the previous working day.

How to calculate compensation for delayed wages using an online calculator

in the top - indicate the amount of salary debt;
in the bottom - the number of days of delay.

In the lower field of the online calculator you can see the amount of compensation that the employer must pay to the employee.

The online calculator uses the following calculation formula:

Compensation for salary delays = Salary debt minus personal income tax * Key rate * /150 * Days of delay

There are three factors in this formula:

The salary debt is taken at the time of calculation - the entire unpaid amount after withholding income tax (that is, 13% must be subtracted from the accrued wages for which the debt is owed to the employee);
The key rate is set by the Central Bank of the Russian Federation; its size changes regularly; from September 18, 2017, its size decreased from 9 to 8.5%. From October 30, 2017, the rate dropped to 8.25%.
Days of delay begin to be counted from the next day after the salary payment deadline and end on the day the debt to the employee is repaid.

This is the minimum amount of compensation; the employer can, if he wishes, increase its amount, for example, by reducing the divisor in the formula.

Please note: the online calculator allows you to calculate only the minimum compensation for late payment of wages.

There is no need to withhold personal income tax from the calculated compensation amount. The entire compensation amount is payable to the employee without deductions. Moreover, the employer is obliged to calculate insurance premiums based on its amount and pay them to the Federal Tax Service.

But this compensation cannot be taken into account in expenses for income tax or simplified tax.

An example of calculating compensation for non-payment of wages in 2017

Input data for example:

Salary payment deadlines are the 21st of the current month and the 6th of the next month. The advance payment for September 2017 was paid on time, and the remaining salary for September in the amount of 14,000 rubles. paid to the employee only on October 17, 2017. The employer must calculate compensation for each day of delay in wages.

How to calculate using an online calculator:

In the top field we will insert the amount of debt - 14000;
in the lower field - the number of days of delay in payment of wages - from 07.10 to 17.10 11 days of delay.

The calculation result can be seen at the bottom of the online calculator = 87.27 rubles.

Let's check the calculator's calculation using the formula above:

Compensation for non-payment = 14,000 * 8.5% * 1/150 * 11 = 87.27 rubles.

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According to the Constitution of the Russian Federation, all working citizens of Russia have the right to receive full and fair remuneration for their work.

It should be noted that the employer’s obligation to pay interest on late payments is established by law not only in relation to delayed wages, but also for other payments, namely:

severance pay;
vacation pay;
social benefits and so on.

The law establishes the employer's obligation to pay wages at least twice a month. As a rule, paydays are 5-7 and 20-25 of the month.

Rules and features of calculating employee compensation

If the norm is provided for by a collective agreement or local act that is in force in the organization (IP), the amount of compensation payment may be increased. Such documents may be:

regulations on labor rights;
regulations on the procedure for payment of wages;
individual employment contract of the employee.

Note that if the period of time during which the wages were delayed included weekends (holidays), then they are taken into account along with working days.

In a situation where the payday falls on a holiday (or weekend), payment should be made on the last day before the holiday (or weekend).

Let's give an example: payment of wages at an enterprise is set on the 6th day of the month. The 6th fell on Saturday, which is a day off. Payment of wages on Monday the 8th is considered late, which means that the head of the organization will have an obligation to pay compensation for the delay. Thus, to avoid delays, salaries must be paid on Friday, the 5th.

Manager's responsibility for late payments to employees

Actions of employees in case of delayed wages

If wages are delayed for a long time, the employee has the legal right to contact the labor inspectorate to receive the payment due to him.

Read also: Can bailiffs seize a credit account?

Calculation of compensation for delayed wages: formula and examples

In order to calculate compensation for delayed wages in 2016, you must use the following formula:

Example of compensation calculation

Local regulations of the organization establish the following terms for payment of wages:

advance payment - on the 20th of the current month;
salary - on the 6th day of the month following the billing month.

Let’s assume that the advance payment to an employee (with a salary of 15 thousand rubles) was paid on time in the amount of 5 thousand rubles. The organization paid the employee’s salary in the amount of 10 thousand rubles not on the 20th, but on the 23rd of the following month. The delay period was 18 days. The Central Bank refinancing rate for the period of delayed wages was 8.25%, which is 0.0825 (in fractions of a unit). Let's calculate compensation for delayed wages:

K = 10,000×18×1/300×0.0825 = 49.50 (rubles).

Thus, compensation for delayed wages to an employee is 49 rubles, 50 kopecks. That is, the salary on the day of payment should be:

10,000 + 49.50 =10,049.50 (rubles).

Changes 2017

Since October 2016, Federal Law No. 272-FZ of July 3, 2016 came into force, which is aimed at encouraging employers to pay employees wages on time.

The above Law provides, among other things, for new terms for payment of wages in 2017 and some other changes. Namely:

employers must pay wages no later than 15 calendar days from the end of the period for which they were accrued;
Employees have the right to declare their violated rights in court within a year. This period is calculated from the date of payment of the specified amounts. Previously this period was 3 months;
the employee can file a claim for restoration of labor rights at his place of residence;
labor inspectorates have the right, without agreement with the prosecutor's office, to conduct unscheduled inspections of enterprises based on complaints from workers about non-payment of wages;
the amount of monetary compensation for delayed salaries will be 1/150 of the key rate of the Central Bank of the Russian Federation, instead of 1/300.
warnings will not be applied to officials who have delayed payment of wages. The fine in case of a one-time delay in payment of wages will range from 10,000 to 20,000 rubles. If wages are not paid again, the fines will be: for individual entrepreneurs from 10,000 to 30,000 rubles; for legal entities from 50,000 to 70,000 rubles; officials who delay the payment of wages more than once are deprived of their positions for a period of one to three years.

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Compensation calculator for delayed wages-2017

Compensation must be paid not only for delayed wages

Compensation is accrued and paid to the employee not only in case of delayed wages, but also in cases where the employer has violated the terms of other payments: vacation pay, benefits, etc. (Article 236 of the Labor Code of the Russian Federation). But for simplicity, we will call compensation for delayed payments to employees compensation for delayed wages.

Compensation for delayed wages 2017: calculator

the amount of wages not paid to the employee on time (reflects the amount that the employee should receive in hand, i.e. minus personal income tax/other deductions from wages);
the established date for payment of wages;
date of actual salary payment.

Amount of compensation for delayed wages

Such compensation is calculated according to the following formula (Article 236 of the Labor Code of the Russian Federation):

The employer must pay compensation for the period of delay starting from the day following the established day of payment of wages until the day of its actual payment, inclusive. For example, employees should have received their salary on 03/06/2017, but the employer paid it only on 03/20/2017, respectively, in this case the number of days of delay will be 14 days (from 03/07/2017 to 03/20/2017 (inclusive)).

By the way, the employer has the right to increase the amount of compensation paid. This amount must be specified in the collective agreement, employment contract or in the LNA (Article 236 of the Labor Code of the Russian Federation).

Fine for non-payment of compensation for delayed wages

If the employer does not pay the employee compensation for delayed wages, he faces a fine (Part 6, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

from 30,000 rub. up to 50,000 rub. — for the organization;
from 10,000 rub. up to 20,000 rub. — for officials of the organization;
from 1000 rub. up to 5000 rub. - for individual entrepreneurs.

Compensation for delayed wages: personal income tax

If an employee is paid compensation for delayed wages in the amount established by the Labor Code of the Russian Federation, then it is not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation. Letter of the Ministry of Finance dated February 28, 2017 N 03-04-05/11096). If the employer pays compensation in an increased amount, then personal income tax must be charged on the difference between the amount of compensation established by the employer and the amount established by the Labor Code of the Russian Federation.

Compensation for delayed wages: insurance premiums

Disputes between employers and inspectors have been going on for a long time regarding the calculation of insurance premiums from compensation for delayed wages. The whole point is that this type of payment is not directly included in the list of non-taxable ones either in the law on insurance premiums (Article 9 of the Federal Law of July 24, 2009 N 212-FZ), which was in force until 2017, or in Chapter 34 of the Tax Code of the Russian Federation, establishing the rules for calculating contributions from 2017 (Article 422 of the Tax Code of the Russian Federation). In this regard, the Ministry of Labor has repeatedly said that contributions must be calculated from compensation for delayed salaries (see, for example, Letter of the Ministry of Labor dated 04/28/2016 N 17-3/OOG-692). However, the Supreme Court believes that compensation for delayed wages refers to compensation related to the employee’s performance of his work duties, which in turn are not subject to contributions (Determination of the Supreme Court of the Russian Federation dated December 28, 2016 No. 310-KG16-17515). It’s hard to say who the tax authorities will listen to, the Ministry of Labor (Letter of the Ministry of Finance dated November 16, 2016 N 03-04-12/67082) or the Supreme Court. Therefore, if you do not want disputes with the Federal Tax Service, it is safer to charge contributions from compensation for delayed wages.

Tax calculators

Calculator for calculating interest on late wages

The proposed service of the UpJobs.Ru portal will allow you to accurately and quickly calculate interest on delayed salaries. Using an online calculator, you can calculate how much compensation the employer must pay for delayed wages, according to Art. 236 Labor Code of the Russian Federation. The calculator takes into account all the latest changes in the Central Bank refinancing rate. Attention! From January 1, 2016, the refinancing rate of the Central Bank of the Russian Federation is equal to the key rate, which as of January 1, 2016 is 11% per annum.

Application to employer for suspension of work

Application to the employer demanding payment of wages

Application to the Labor Dispute Commission regarding non-payment of wages

Application to the trade union for non-payment of wages

Statement of claim to court for non-payment of wages

Application to the prosecutor's office for non-payment of wages

For quick and accurate payroll calculations, use the online payroll calculator

Result of calculating compensation for delayed wages

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