Rules for calculating advances and wages. Salary advance: when to pay, how to calculate and how much it is

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It is not possible to find a specific advance amount in the labor law. However, the law states that the first part of the salary is paid based on internal regulations, as well as labor and collective agreements.

Exists several ways used in practice:

in proportion to the time worked (days, hours, according to the tariff);
percentage of salary;
fixed amount.

The employee can count on the amount he earned.

Wages are paid for the first or second half of the month no later than 15 calendar days from the end of the period for which it was accrued. It turns out, the advance must be transferred from 16 to 30 every month.

Payment is made based on.

Can it be set as a percentage of earnings?

Since the legislation does not establish specific methods for calculating advance amounts, it can be calculated as a percentage of salary.

The main requirement is that the salary for the first half of the month cannot be less than the amount calculated for the days worked according to the tariff.

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The calculation of advance payments for employees' wages is determined by the employer himself. You cannot pay all employees the same amount.

When should a salary advance be issued?

Employees must be paid salaries every six months - this obligation is prescribed in Article 136 of the Labor Code of the Russian Federation. Moreover, salaries must be paid no later than the 15th day of the next month. And if such a requirement is ignored, the company faces at least a fine of up to 50,000 rubles. And if the law is repeatedly violated, the director of the offending organization may generally be disqualified for up to three years. Such penalties are provided for in Article 5.27 of the Code of the Russian Federation on Administrative Offenses.

Specific dates for advance payment are not established by Russian labor legislation. Article 136 of the Labor Code of the Russian Federation only says that wages must be paid at least every half month and no later than the 15th day of the next month.

Thus, the employer has the right to set, at his discretion, the date for payment of the advance in the Labor Regulations.

It is worth noting that the employer has the right to pay the employee a salary more often, for example, three times a month (every 10 days) - this will not be a violation of labor laws. However, in any case, you must specify specific dates for payment of advance payments and salaries, and not payment periods. This is stated in paragraph 3 of the letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242.

Next, we will show you how to correctly determine in various situations. By the way, if the advance payment day falls on a weekend, you need to transfer it the day before. But you won’t have to withhold personal income tax and pay insurance premiums for such amounts.

Advice

When issuing a salary advance, there is no need to withhold personal income tax from such an amount. And here's why. The income on which tax must be calculated is considered received on the last day of the month. The month for which the salary was finally accrued. Consequently, until this day has arrived, advances are not recognized as income. You only need to withhold and pay personal income tax to the budget once a month - on all wages accrued for that month. Until the month is over, there is no reason to impose personal income tax on the advance portion. There is no need to pay advances and contributions to extra-budgetary funds. After all, they are accrued based on the results of each calendar month. And no later than the 15th of the next day they are sent to the funds. There is no need to pay accident insurance premiums either. So, when paying an advance to an employee, you only need to make an entry for the transfer of money.

Alexander Elin,
Director of the company "ACADEMY OF AUDIT"

Minimum wage advance amount

We would like to warn you right away: do not set a single fixed advance amount for all employees, as they say, “for show.” For example, 1000 rubles. The amount of the advance payment must be commensurate with the actual time worked. Rostrud has been warning about this for a long time (see letter dated September 8, 2006 No. 1557-6). After all, the Labor Code of the Russian Federation still states that wages must be paid twice a month. This means that it is necessary to take into account approximately how many days the employee will work in the current month.

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At the same time, Rostrud specialists also refer to Resolution of the Council of Ministers of the USSR dated May 23, 1957 No. 566, which states that “the minimum amount... of an advance payment must not be lower than the worker’s tariff rate for the time worked.” Note that this point of view of Rostrud specialists remains unchanged to this day.

So, the minimum amount of the advance must not be lower than the employee’s salary for the time worked. That is, the minimum that an employee can qualify for is the tariff rate (salary) in an amount proportional to the amount of time actually worked in the first half of the month.

What to take into account for salary advances

Often the salary is only part of the salary. Therefore, when determining the amount of the advance, take into account other components of monthly income: additional payments and allowances for working conditions, performing additional work, combining professions (positions), replacing a temporarily absent employee. After all, the employee has already worked for half the month, and therefore has the right to claim a portion of such payments.

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But there is no need to take into account incentive bonuses and remuneration when calculating advance wages (letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709). After all, as a rule, the results of work, that is, the basis for bonuses, become clear only at the end of the month. The same applies to the percentage part of the salary. This is the case if the income of some of your employees consists of a fixed and variable part. In addition, do not include social payments, such as financial assistance, in the advance payment. They are not payment for labor.

How to determine the amount of salary advance

Advance, what percentage of salary? There are two methods by which you can calculate the amount of the advance. In one you take into account weekends and holidays, in the other you do not. Let's talk about each method with examples. In this case, for the first half of the month we will take the period from the 1st to the 15th inclusive. We will also assume for now that the employee has worked all days. Additionally, read interesting material that discusses the situation when.

Advance excluding weekends and holidays

So, you don’t have to take into account the number of non-working days and holidays. That is, they will not affect the salary for the first half of the month. The result is a simple formula. The salary advance calculation might look like this:

Example
The salary of an employee of Vector LLC, Yu. G. Samokhvalov, consists of a salary of 25,000 rubles. and bonuses for length of service in the amount of 5,000 rubles. Therefore, the amount of earnings for the first half of the month will be equal to:
(RUB 25,000 + RUB 5,000) × 50% = RUB 15,000

However, with this method of calculation, in some months you will have to pay the employee an advance for “extra” days. Like, say, in the first half of May, when the period from May 1 to May 15 accounted for only 6 working days. In the second half of the month there are already 12 of them.

If this approach seems unfair to you, use the second method.

Advance based on the number of working days in the first half of the month

Let's say you decide to take into account exactly those days in the first half of the month that are considered working days according to the calendar. In this case, use the following formula for calculating the salary advance:

Example
Employee of Sokol LLC Ryzhova O.P. was given a salary of 20,000 rubles. The Regulations on Remuneration stipulate that the advance is paid no later than the 20th day of each month based on the number of working days in the period from the 1st to the 15th day of a given month. Ryzhova worked fully for the first half of May.

Thus, the advance amount for May will be:
20,000 rub. : 18 days × 6 days = 6666.67 rub.

Fixed advance

With the advance method, the advance payment does not change from month to month. But its size (excluding bonuses and other incentive payments) should be approximately half of the monthly salary. This recommendation is given in the letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709.

In practice, through trial and error, we arrived at the optimal amount of a fixed advance - 40% of the salary minus personal income tax. This is approximately half of the guaranteed part of the monthly salary due to be paid in person after personal income tax has been withheld. In numbers it looks like this. At the end of a fully worked month, the employee is guaranteed to receive 100% of his salary. He receives 87% of the salary (100% - 13% personal income tax). Half of 87% is 43.5%. Rounding up, we get 40%.

These are pretty rough calculations. They do not take into account the application of personal income tax deductions and the influence of other factors, but for our purposes this degree of accuracy is sufficient.

Example
Salary N.G. Dulina - 20,000 rubles. The company's wage regulations stipulate that wages for the first half of the month are calculated at 40% of the salary.

The advance will be credited in the amount of:
20,000 rub. × 40% = 8000 rub.

Please note: if the company’s local regulations set the advance as a percentage of the salary, this is how it should be calculated in any case. Even if the employee worked one or two days before the 15th or did not work at all. In this case, an overpayment is possible, which can be repaid when paying wages for the second half of the month.

Example
E.T. Kotova works at Atlas LLC with a salary of 30,000 rubles. Has no right to tax deductions. The advance payment in the company is set at 40% of the salary.

From June 22 to July 12, the employee was on vacation. In total for July E.T. Kotova worked 15 working days, of which 3 working days were in the first half.

Advance E.T. The cat must be charged in the amount of:
30,000 rub. × 40% = 12,000 rub.

Accrued wages for July will be:
30,000 rub. : 23 working hours days × 15 workers days = 19,565.22 rub.

Minus personal income tax and advance payment, the employee will receive:
RUB 19,565.22 - 12,000 rub. (RUB 19,565.22 × 13%) = RUB 5,022.22

How to adjust the advance amount for time not fully worked

The employee is not always at his workplace for the entire first half of the month. He may be sick or, say, take a vacation. Of course, employees who did not work at all from the 1st to the 15th of the month do not need to pay an advance. And if a person worked, but with a break. How to calculate salary advance? Then it is most logical to use this formula:

That is, first determine the advance amount using the method you have chosen (we wrote about them in the previous section). And then adjust the result based on the actual days worked.

Example
An employee of Mir CJSC, V.A. Serov, was on vacation from May 6 to May 8, 2017. According to the system adopted by the company, the amount of the advance, regardless of the number of working days in the first half of the month, is 50 percent of the salary.

Serov’s salary is 30,000 rubles. This means that the total advance amount is equal to:
30,000 rub. × 50% = 15,000 rub.

The company has a regular five-day work schedule. And it turns out that in the period from May 1 to May 15 inclusive, the employee worked only 3 working days out of 6. This means that he needs to be given an advance in the amount
15,000 rub. : 6 days × 3 days = 7500 rub.

However, if you calculate the advance based on how many days the employee actually worked, then the calculation can be simplified:

Specify the methodology for calculating the advance payment in detail in the Regulations on remuneration or other local document. Then during the verification you will not have any unnecessary questions.

Personal income tax on salary advance

Regardless of the procedure for calculating the advance, personal income tax should be withheld once during the final calculation of wages for the past month (letters of the Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14507@ and dated May 26, 2014 No. BS-4-11/10126@). The date of receipt of income in the form of salary is recognized (clause 2 of Article 223 of the Tax Code of the Russian Federation):

the last day of the month for which it was accrued;
the employee’s last day of work in the company if he quits before the end of the month.

Until one of these dates has arrived, it is not possible to determine the amount of income in the form of salary for the past month. As of the date of its issuance, there is no subject to personal income tax yet.

Example
Salary of employee T.B. Blues - 40,000 rubles. per month. He has a 40-hour work week (8-hour work day). On July 17, he was paid an advance - 40% of his salary. He does not have the right to deductions for personal income tax.

Postings for advance payment, accrual and payment of wages to an employee can be as follows:

DEBIT 70 CREDIT 51 (50)
— 16,000 rub. (RUB 40,000 × 40%) - advance payment to the employee;

DEBIT 20 (26, 44) CREDIT 70
— 40,000 rub. - monthly salary accrued;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”
— 5200 rub. (RUB 40,000 × 13%) - personal income tax is calculated on monthly salary;

DEBIT 70 CREDIT 51 (50)

— 18,800 rub. (40,000 rubles - 16,000 rubles - 5,200 rubles) - monthly salary paid.

DEBIT 68 subaccount “Personal Income Tax Payments” CREDIT 51
— 5200 rubles — personal income tax is transferred to the budget.

Official work in the Russian Federation involves payment of wages. An employee, when working in a company, claims to receive earnings 2 times a month.

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The monthly salary is divided into parts. One of them is called an advance.

Responsibility for non-payment is imposed on the employer in accordance with.

What percentage of the salary is the advance?

And yet, how much is the salary advance, and how is it calculated?
There are several ways that an accountant at an enterprise can use:

1 method, excluding weekends and holidays (fixed percentage):

Advance = (O + ND) × 50%, where:

O - employee salary;
ND - all kinds of allowances, as well as additional payments.

Some employers substitute 40% instead of 50% in the formula. However, the best option is to take into account exactly 50% of the employee’s earnings (not taking into account personal income tax).

This method has a disadvantage for the employer, since by default weekends and holidays are included in the advance payment. In the event that an advance payment for January or May is calculated according to this calculation, the amount obtained is not entirely correct, because in these months there are many days off.

Method 2, taking into account holidays and weekends:

Advance = (O + ND) / Days worked for the month × Days worked for half the month, Where:

O and ND - salary, allowances and additional payments by analogy with the previous formula.

Maximum size

Legislators do not set a maximum advance amount. This part of earnings is largely determined by the size of the salary.

However, in some situations there is an overpayment of advance payments. It may arise in cases where the advance is calculated as a certain percentage of the employee’s salary. One of the options for overpayment has already been mentioned - this happens in those months when there are many days off.

Also, an overpayment may appear if an employee fell ill in the first half of the month and returned from sick leave in the last days. In this case, the employee may even have a debt to the company due to a large advance payment.

Many may be interested in the minimum amount of such a payment. It should not be at a level below the payment for the time actually worked.

Calculation example

According to the method taking into account weekends and holidays:

Ivanov’s salary, working as a logistician at Mir LLC, is 27,000 rubles;
the additional payment for combining was 6,000 rubles;
in accordance with the local act at the enterprise, the advance is issued on the 15th of each month;
in October, the employee actually worked 11 days in the first half of the month;
there were 20 working days in October.

Advance = (27,000 + 6,000)/20 × 11 = 18,150 rubles

Using a method that does not take into account weekends and holidays:

Let all conditions be similar to the previous example. The employer accepts 40% of the salary when calculating the advance. In this case, how to calculate Ivanov’s advance from Mir LLC for October?

Advance = (27,000 + 6,000) × 0.4 = 13,200 rubles

As you can see, the amount of the advance payment in calculation methods 1 and 2 differs. In both cases, Ivanov will receive the rest of the money in his salary.

When is it issued?

The main thing is that it doesn’t turn out that the employer... A simple example can be given: in a company, in accordance with a local act, the date for payment of an advance is set - the 25th.

In this case, when hiring a new employee at the beginning of the month, it will be for a period of more than 15 days.

In this situation, the employee has the right to stop performing work duties or even file a claim.

Are taxes withheld from the advance payment?

Subject to deduction from monthly salary. However, the advance is not subject to this type in 2019.

Personal income tax is taken into account when calculating the remaining amount of earnings to be paid. This is due to the fact that the employee cannot inform the employer in advance whether he will work the whole month, take a day off or go on sick leave.

In the case of sick leave, which can be regarded as unplanned absences, the advance will be overpaid. Accordingly, tax is overpaid to the state from this amount.

Fines for non-payment

This year, changes are coming to the procedure for issuing wages. And in case of violations of the new rules, the employer will face higher penalties than before.

What exactly will change when the innovations come into force? What regulatory documents will need to be adjusted? What will be the salary payment deadlines in 2017? Read about all this and much more in this article.

Advance and salary: new and fixed terms

In June of this year, changes were adopted in the legislation regulating the procedure and timing of the payment of wages. In particular, Article 136 of the Labor Code of the Russian Federation was subject to adjustment. For now, it operates in the old version, which does not provide for strict time frames for these payments. It only says that payment by the employer must be made “at least every half month.”

In the new text of the document, this provision is preserved; the employee is also credited with sums of money twice a month: an advance payment and the actual “pay”. From October 3, 2016, when the innovation comes into force, an important clarification is added: the company employee must receive the money no later than the 15th day of the month immediately following the accounting month.

Earlier - it is possible, later - it is impossible. But even in the case when the law is formally observed, the internal regulations, the Collective Agreement or other regulatory documents must necessarily record one single exact day on which the employee will receive the money he earns.

A very important point! Let's say the company's management issues salaries on the 14th of every month, and even included this item in the necessary documents. And the advance is paid ten days earlier. This will be considered a violation of the law, since an equal number of days must pass between the first and second payment, that is, the month will have to be divided exactly in half. In our case, the advance will be due on the 29th. Violation of this condition will result in a fine.

Documentation changes

Changes in the Labor Code of the Russian Federation in terms of salary payment in 2017 required changes to a number of documents of organizations. Documents that record the date of payment of advance payment and salary may be Labor Regulations, Regulations on Remuneration, Collective Agreement. On their basis, specific employment contracts with employees are drawn up.

The company's management, as soon as possible, needed to check the postulates of the new edition of Article 136 of the Labor Code of the Russian Federation with those provisions that had so far been included in the local regulations of the organization. It is also necessary to familiarize all employees with the innovations, and upon signature.

Changes to each individual employment contract will have to be made by first sending written notice to the employee. The letter must indicate the reasons why changes in the timing of material payments are being made. And the law requires these notifications to be sent in advance, or more precisely, two months before the new procedure for assigning payments comes into force. That is, the company management had to inform subordinates about changes in the Labor Code before August 3, 2016 (two months before October 3).

Another necessary step: concluding an additional agreement to the employment contract, which will stipulate new terms for payment of wages. When fulfilling this requirement, it is not even necessary to issue a corresponding order: since each employee is given new information individually.

Penalties

It is impossible to violate the deadlines for paying salaries from October 2016. Delay in payment of labor is fraught with fines. They were previously provided as a penalty, but now, that is, since October 3, 2016, the amount of penalties has increased for most items. Thus, for the primary violation of deadlines, the manager may be warned, as before. But they can also be fined from 10,000 to 20,000 rubles. For comparison: previously this punishment was “estimated” at 1-5 thousand rubles. For individual entrepreneurs, the amount of the penalty remained the same: 1000-5000 rubles. For companies, it also remained the same: 30,000-50,000 rubles.

The approach of regulatory authorities in cases of repeated violations is even stricter. The head of the company may be disqualified for a period of one to three years. Or a fine of 20,000-30,000 rubles. versus the previous 10,000-20,000 rubles. For individual entrepreneurs, “scissors” of 10,000-20,000 rubles were previously provided in this situation. from now on, the limit amount has increased to 30 thousand rubles. For companies, the initial “issue price” remains the same, 50 thousand rubles, and the upper limit has risen from the previous 70,000 to 100,000 rubles.

The timing of salary payments in 2017 according to the Labor Code of the Russian Federation is only one side of the coin. In addition to complaints about deadlines, inspectors and the workers themselves may also have questions about the amount of wages. By law, it cannot be lower than the minimum wage. Today the minimum wage is 7,500 rubles. And in some regions it is even higher. An organization that does not adhere to these regulations has the right to be fined 30,000-50,000 rubles.

Financial liability to employees

But that's not all. Article 236 of the Labor Code of the Russian Federation also establishes financial liability for late payments directly to the employees of the enterprise or organization. And she, too, has been increased since October 2016.

Until October 2016, compensation to employees for late payments was calculated at 1/300 of the Bank of Russia refinancing rate for each day of late payment. From October 3, 2016, calculations are based on 1/150 of the key rate of the Central Bank of the Russian Federation. That is, the amounts will be twice as high.

Let's perform the calculations using the same formula. The initial data are as follows: debt in the amount of 10,000 rubles, delay in period - 5 days, refinancing rate for the period of delay - 10.5%.

We count: 10,000 rubles. × 10.5% / 300 × 5 = 17.5 rubles.

With the same introductory payments, the calculation after October 3 is as follows: 10,000 rubles. × 10.5% / 150 × 5 = 35 rubles. Let us remind you that this is for each employee.

Extension of deadlines for filing claims

As you can see, workers, office employees and other company employees are now more protected in terms of timely payment. The timing of salary payments from October 3, 2016 should be specified. It will be a little more difficult for the employer to comply with all the conditions prescribed by law.

Moreover, from the same day, from October 3 of this year, the deadline for filing claims in court is significantly increasing. Previously, there was practically no time to think and build up: the claim had to be sent to court no later than three months from the date of payment, which turned out to be “outside the law.”

Now the statute of limitations has increased to a year. This is exactly how much time the employee against whom the violation occurred has in reserve. This innovation is recorded in Article 392 of the Labor Code of the Russian Federation.

Remember these numbers

Summarizing the above, we draw your attention to the most important numbers:

The 15th day of the month following the billing month is the deadline for payment of the second part of the salary;
1/150 of the Central Bank key rate for the period of delay - compensation payments for one day of delay in wages;
1 year is the deadline for an employee to file a claim in court for delayed wages;

50,000 - fine for setting a salary below the minimum wage. . 100,000 rubles is a new punishment for a company that repeatedly violates the law regarding payment terms.

Comments on the article

New salary payment terms in 2016-2017

The new Federal Law dated June 3, 2016 No. 272-FZ introduced changes to the timing of salary payments in 2016. The changes come into force on October 3, 2016. Changes have been made to the current legislation, according to which salaries cannot be issued later than the 15th day of the month following the payroll month. The following important changes should also be highlighted:

increasing the degree of financial responsibility of the employer to the employee;
fines for violations of labor laws have been increased;
the amount of monetary compensation to an employee for failure to meet salary payment deadlines has been increased.

The purpose of our material today is to help employers prepare for these changes in a timely manner. We will talk about how to properly bring labor relations with employees in accordance with the changed legislation.

New terms for salary payment 2016 according to the Labor Code of the Russian Federation

Changes in the Labor Code of the Russian Federation in terms of salary payment in 2016 affected Art. 136 of the Labor Code, which determines the terms of payment of wages in Russia. Until now, this article has not established specific dates for the payment of salaries. The only obligation that this article placed on the employer was to pay wages at least once every half month.

Read also: How to keep an employee from quitting

The timing of salary payments will be regulated from October 2016. In accordance with Art. 136 of the Labor Code of the Russian Federation, as before, wages will have to be paid at least once every two weeks. At the same time, the article will now clarify that the payment of salaries should occur no later than the 15th of the next month.

Specific terms for payment of wages from October 3, 2016 will have to be indicated in labor and collective agreements and internal labor regulations.

It must be said that according to statistics, most employers already issue salaries before the 15th of the next month. However, the local regulations of the enterprise (IP) and contracts listed above may not contain these conditions. Therefore, if necessary, employers should make appropriate changes to them.

Salary and advance

In accordance with the law, the break between the issuance of an advance and a salary should be no more than fifteen days.

For example, if an organization or individual entrepreneur gives employees an advance on the 20th, then the salary should be issued no later than the 5th of the next month. If the advance is issued on the 30th, then the salary is paid no later than the 15th. Violation of labor legislation by enterprises in this part, in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, entails a fine of up to 50,000 rubles.

At the same time, issuing wages earlier than the deadline established by local regulations is not a violation.

Checking local regulations

Specific terms for payment of wages at many enterprises are reflected in the Labor Regulations and in the Regulations on Remuneration. The new salary payment deadlines law of 2016 does not prohibit this. However, by the time the law comes into force, the payment terms must be brought into compliance with the requirements of this law.

In turn, the employer must familiarize employees with the changes made to local regulations against signature.

Verification of employment contracts

The situation is similar with labor and collective agreements. They should reflect the new terms for payment of salaries in 2016. It is possible that their content already fully complies with the requirements of the new law. But it is possible that the contract allows for payment of wages later than the 15th of the next month, for example, the 20th. It may also turn out that the gap between the payment of the advance and the payment of wages is more than 15 days.

According to the changes in legislation being considered, these are violations. The employer must make appropriate changes to employment contracts before October 3, 2016.

Notifying employees about changes

To make appropriate changes to the employment contract, it is necessary to send the employee a written notice of changes to the terms of the employment contract. The notice must list the changes to the contract, indicating specific reasons and grounds. In this case, the notification will contain new deadlines for payment of wages in 2016 according to the Labor Code of the Russian Federation.

Moreover, in accordance with Part 2 of Art. 74 of the Labor Code of the Russian Federation, notification must be sent to the employee no later than two months before the changes are made. Thus, to make changes to the employment contract by October 3, 2016, notifications to employees must be sent before August 3, 2016.

Additional agreement to the contract

In addition to editing the contract itself, it is necessary to conclude an additional document. agreement, which will also fix new terms for payment of wages in 2016.

Making changes to the contract and concluding a new additional agreement to it is enough to change the terms of payment of wages. There is no need to issue an order to postpone the payment of wages.

Financial liability for violation of deadlines

According to current legislation, failure to pay wages on time entails financial liability for the employer. The corresponding provision is contained in Art. 236 Labor Code of the Russian Federation. In accordance with the new law, financial liability will be increased.

Increase in compensation amounts

Let us remind you that the amount of compensation for delayed wages is calculated as a percentage of the amounts not paid to the employee on time. From October 3, 2016, the amount of compensation will be increased.

Currently, compensation is 1/300 of the Bank of Russia refinancing rate for each day of delay. From October 3, 2016, it will be 1/150 of the Bank of Russia refinancing rate for each day of delay.

Increase in administrative fines

Administrative fines for late wages have also changed since October 3, 2016. Their amounts, together with the amounts of fines in force before the new law came into force, are shown in the following table:

50,000-100,000 rub.

It is also necessary to remember that the employer may be held administratively liable if the wages of employees are set at a level below the minimum wage. Let us remind you that at the moment the minimum wage, in accordance with federal legislation, is 7,500 rubles. However, the size of the minimum wage in individual regions may differ from this figure. The minimum wage for 2017 has not yet been established. You can find out what it will be like by following the news on this page.

Please also note that in addition to fines for paying wages late, the employer may be additionally fined if the wage is below the minimum wage. The fine for the organization will be from 30,000 to 50,000 rubles. Let us remind you that from July 1, 2016, the federal minimum wage is 7,500 rubles. However, if a regional minimum wage is established, then employers have the right to rely on it.

Time limits for going to court

Another important change will be an increase in the period during which an employee has the right to go to court in connection with non-payment of wages.

If previously an employee was given only three months to file a claim in court, now he will be able to begin protecting his labor rights in court within a year from the date the salary is due.

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Comments

"In accordance with the law, the break between the issuance of an advance and a salary should be no more than fifteen days"
How is this requirement literally spelled out in the law? Or is this a loose interpretation of the absurdly formulated phrase “Wages must be paid to employees at least every half month.”
Which, in my opinion, is absurd. The fact is that the words “rarely” and “often” characterize the frequency of events. And frequency is determined by the number of events per unit of time. Those. it would have to be “at least once every half month.” And “once every half month” does not mean that events should occur exactly 15 days later. It seems to me that once every half month is once in the period from 01 to 15, and once in the period from 16 to 30 (31).

Sergey, hello. This requirement is specified in the Labor Code of the Russian Federation as amended by ed. Federal Law of July 3, 2016 N 272-FZ, verbatim: “Wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.” Those. the law says precisely no less than every half month, and not once every half month. Half a month is 15 days.

At the beginning of 2017, there are no fundamental changes in terms of calculating the amount of the deposit, so it is determined according to the previous 2016 scheme: in proportion to the employee’s actual time worked.

Payment of monthly earnings in advance is permitted by Art. 136 of the Labor Code of the Russian Federation and consists of transferring money for the half of the month worked to the employee. The rest is paid after the second half of the month. Thus, the legislator insists on settlement between the employer and the subordinate at least twice a month.

Advance payment is what percentage of the salary according to the Labor Code of the Russian Federation 2017?

The Labor Code, in this regard, does not establish any specific interest rates. It only indicates that the employee must pay his salary at least twice a month.

The advance, in this case, will be 50% of the total amount of income, but taking into account the deduction of tax 13% / 2 (two halves of the month) = 7.5% (for one half). So, the percentage of the advance payment is 42.5% (50% - 7.5%).

But a certain amount of interest is not specified either in the employment contract or in the local regulations of the organization where the person works; only the frequency of payments for work is established.

Read also: Agreement on termination of employment contract

Advance payment of wages according to new rules in 2017

In 2016, changes were made by the Federal Law to labor legislation: the procedure and timing for calculating advance payments to working citizens was adjusted. Now an employee of the company must receive remuneration for work at least twice per month, with every 15th working day being the day of payment of the advance, but it can be established earlier, at the discretion of the employer.

How much is the salary advance paid in 2017?

The burning question of what percentage of the advance payment of salary is of concern to all workers in 2017. It is calculated in proportion to the period worked. If the entire income for 30 days is 100,000 rubles, then by the 15th day the advance will be equal to 50,000 rubles. but this does not take into account income tax (13%).

With personal income tax, the amount will be calculated as follows:

100 000 – 13 % = 87 000;
87 000/ 2 = 43 500.

The advance payment for 15 days will be 43,500 rubles.

New terms for payment of advance payments and salaries in 2017

New deadlines have indeed appeared. This is every 15 days. The manager can set the day of payment of half the salary on any day of the month, the main thing is that the interval between the first part and the second does not exceed 15 days.

If the day of advance payments is a day off, then the money must be issued on the first working day before them. So, the scope of remuneration for employees is established by the legislator, and the specific number is chosen by the employer.

Do I need to pay personal income tax on advance wages?

Personal income tax is charged on the total amount earned by the employee for a monthly period. It is set at 13% and has not changed so far. Profit tax is not withheld from the advance payment, but personal income tax is reflected on its amount, since advance deductions are formed taking into account the final amount of a person’s income, which remains after deducting 13 percent tax.

Application for advance payment of wages - sample

Description of the sample application:

typewritten or handwritten text on a white sheet of paper;
on the right, starting from the center of the sheet - the addressee (includes the name of the place of work, full name of the boss, address) and the applicant (name, address);
below - in the center: the word “STATEMENT”;
with a paragraph indentation is the substantive part, it can be formulated in any way, it is only important that it is clear what the applicant wants and in what amount;
it is recommended to indicate the reasons for the application, as they help convince the manager of the need to establish an advance payment procedure in relation to the employee;
At the end, a signature is affixed with a transcript and date.

Order for payment of advance from wages - sample

All organizational issues at the enterprise are resolved in the form of orders issued by the person heading it. So, in order to establish an advance payment procedure for subordinates for work, the employer creates an order about this.

It is drawn up according to the rules for the preparation of local acts established in the organization, taking into account the generally accepted rules of office work and document preparation. He must also go through an approval procedure with certain authorized employees of the company.

Thus, remuneration in the form of advance payments has many nuances and requires good regulatory awareness of the management team in this matter.

A sample order on the timing of payment of wages can be found at the link:

The amount of advance payment for wages according to the Labor Code of the Russian Federation 2017

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

How much is the 2017 salary advance paid?

Since the advance is a share of the salary for half the month, its size should not be less than the required salary for the time worked that month. Its size is determined by an agreement between the organization’s management and the trade union when signing a collective agreement. The same is said in the recommendations of the Ministry of Labor of Russia dated February 3, 2016, which states that when determining the amount of the advance payment (salary for the initial 15 days), it is necessary to take into account the time actually worked by the employee. Ideally, the amount of the wage advance according to the Labor Code of the Russian Federation 2017 should be set at half the monthly salary, excluding taxes.

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

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

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

New terms for payment of advance payments and salaries in 2017 - latest changes

Advance payment is what percentage of the 2017 salary according to the Labor Code of the Russian Federation? In 2016, Russian legislative bodies changed both the issuance deadlines and the percentage. According to the new rules, the date is limited to the 15th of the coming month. Due to the frequent delay in payment of wages throughout the country, fines for violation of the labor code and the amount of compensation for discrepancies in the payment of wages were raised at the same time. New amendments to the law came into force on October 3. 2016, so by this date all organizations had to check the content of regulations that contain labor law and collective agreements.

How are salaries and advances paid?

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

Download the text of Article 136 of the Labor Code of the Russian Federation

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

Download a sample application for an advance payment

How to calculate salary advance?

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

Let’s assume that an employee’s salary is 60,000 rubles. The salary tax will be equal to 7800 rubles. (60,000 x 13%). Advance payment is made on the 15th of the current month. According to the employment contract, the advance payment is issued based on the actual time worked on the date of its payment, while the date of payment is not included in the time worked in this month. From this, the advance payment for April 2017 must be issued to the employee on the 15th and its amount will be 26,100 rubles ((60,000 - 7800) 20 x 10), where 20 is the number of working days in April, and 10 is the number of days worked.

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

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

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

When paying an advance, regional bonuses and coefficients are not taken into account, as well as compensation payments, the calculation of which depends on the fulfillment of the monthly working hours and is possible only at the end of the month, for example, for overtime work, for work on weekends and non-working holidays, etc. . Because they are accrued on the entire salary worked for the month. Bonuses and remunerations are also not taken into account, because they are calculated, as a rule, only at the end of the month. According to Article 136 of the Labor Code of the Russian Federation, wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract.

Deadlines for payment of advance wages

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

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

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

Number of monthly payments

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

To do this you need:

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

How to calculate salary advance

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

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

What sanctions are provided for late payment of the advance?

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

Place of payment of advance payment and wages

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

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

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

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