How much is the salary advance? What amount of advance payment will not cause complaints from the labor inspectorate?

Payment for labor is regulated by Chapter 21 of the Labor Code of the Russian Federation. However, not all questions that arise are given specific answers. To establish what percentage of the salary the advance is, as well as to establish the procedure, place and timing of payments made, organizations independently develop local regulations. These include:

internal labor regulations;
wage regulations;
collective agreement;
employment contract.

Payment terms

How is salary advance calculated? In Art. 136 of the Labor Code of the Russian Federation states that wages to employees must be paid at least once every half month and made no later than 15 calendar days after the end of the period for which it is accrued (Part 6). This means that the first part of the salary must be paid in the period from the 16th to the 30th (31st) day of the same month, and the calculation, accordingly, in the period from the 1st to the 15th day of the next month. At the same time, the Labor Code does not prohibit making payments more often. Therefore, some organizations pay employees for their work weekly or every 10 days.

It is important to take into account that if you indicate in the LNA the date range in which you plan to pay wages, this will be a violation of labor laws. The Labor Code of the Russian Federation requires the establishment of specific dates!

Determining the amount of the advance

The legislation does not establish the amount of payments to us. How to determine the advance, what percentage of the salary? The Labor Code of the Russian Federation clearly states that employees are paid wages for the period worked (Part 6, Article 136). This means that when calculated, its amount cannot be less than the established tariff rate (salary), as well as allowances taking into account the actual time worked.

How much the salary advance is in a particular company depends on what procedure is established in the internal LNA. Most often, in budgetary organizations, approximately equal amounts are taken to pay parts of salaries. However, in percentage terms they usually range from 40% to 50%. This depends on whether personal income tax (13%) will be pledged.

If yes, then the first part of the salary will be approximately equal to 40% of the tariff rate (official salary). If not, then the amount of money issued will be equal to 50% of this amount, and the employee will receive less in the calculation, since tax will be withheld from him.

Let's look at an example.

A specialist from a government agency has an official salary of 30,000 rubles per month. We will make approximate calculations based on a fully worked month (compliance with working hours).

Including personal income tax:

(30,000 - 13%) / 2 = (30,000 - 3900) / 2 = 13,050 (rub.) - advance payment, the calculation will also be equal to 13,050 rubles.

If personal income tax is not taken into account, then:

30,000 / 2 = 15,000 (rub.) - the first part of earnings.

(30,000 - 13%) - 15,000 = 11,100 (rub.) - calculation.

What payments are taken into account when calculating

We include only mandatory bonuses that do not depend on the assessment of the results of work for the month as a whole and the fulfillment of the monthly working time standard (Letters of the Ministry of Labor and Social Protection of the Russian Federation dated 04/18/2017 No. 11-4/ОOG-718, dated 08/10/2017 No. 14- 1/B-725). These include:

salary, tariff rate (official salary), calculated in proportion to the time worked;
mandatory payments (bonuses) established in the LNA for length of service, for harmful, dangerous working conditions, work in areas with a specific climate;
payment for night work;
additional payments for combining positions or replacing a temporarily absent employee;
other similar payments.

We do not include incentives and compensation payments accrued based on work results for a certain time period (for example, bonuses, etc.).

If during the billing period the employee had sick leave, a business trip, or he took days at his own expense or was absent for other reasons, then in the final calculation these days must be taken into account and the amount overpaid in advance must be withheld. For these purposes, organizations keep a working time sheet, which reflects all days worked, overtime, etc., as well as days of actual absence from work.

According to labor legislation, the employer must pay wages at least twice a month. He can pay 3 more times, but not once.

As a rule, wages are paid 2 times a month - first an advance payment, and then the final payment is made. But many accountants and bosses do not know what part of the salary the advance should be.

Advance and salary

An advance means a part of the salary for the first half of the month. According to the explanations of the Ministry of Labor, it should be calculated based on the time actually worked by the employee during this period. In 2018, when calculating an advance, it is worth taking into account not only the salary of a particular employee, but also all additional payments and benefits that he is entitled to, and which do not change given the unchanged nature of the work.

The following should not be taken into account when calculating the advance:

regional coefficients and bonuses for work in the Far North and in areas with a similar status. The fact is that they are accrued only when the final calculation of the entire amount due to this employee for the current month has been made. It is impossible to make an accurate calculation for half a month, taking into account these coefficients;
bonuses and allowances that are not permanent. The indicators by which bonuses and other non-permanent payments are calculated become known only after the period for which the bonus must be paid has expired.

When the month ends and the accountant makes the final payroll calculation, he must deduct the amount that has already been paid in advance.

Advance percentage of salary

Not a single legal act regulating labor regulations specifies what portion of the salary should be an advance. This must be determined by the employer himself. As a rule, the advance is 30 - 40% of the salary. Most often, this indicator does not change from month to month. The management sets a specific amount that will be paid in the form of an advance to an employee in a particular position.

He must enshrine these nuances in the local regulatory act governing the provisions on remuneration. The amount of the advance payment is also specified in the employment contract concluded with the new employee.

Each employer must have its own methodology and methods for calculating the advance payment. They need to be enshrined in local regulations. Regardless of the chosen method, the advance payment is calculated based on the working time sheet.

Deadlines for payment of advance payment and salary

In Art. 136 of the Labor Code of the Russian Federation states that wages must be paid at least 2 times a month. This is the employer's responsibility. If he does not comply with it, then penalties may be applied to him.

Specific terms for payments have not been established, but it is said that the break between payments should not exceed 15 calendar days. Therefore, employers establish the following payment regime:

for the first half of the month worked - advance payment on the 20th - 25th;
for the second half of the month worked - wages (final payment), on the 5th - 10th of the next month.

It cannot be stated that wages and advances are paid between the 15th and 20th. The date must be clearly stated in the local regulatory act. For example, the advance payment is on the 25th, and the salary is on the 10th.

This is necessary so that each employee knows exactly when he receives his earnings. If management is late in payment by even one day, the employee already has the right to complain to a higher authority and demand compensation. As practice shows, you should not indicate payment dates - the 15th and 30th of each month. The fact is that in some months the 30th is the last day of the month, and the employer has an obligation to withhold income tax. When filling out the report, a serious error may occur, especially if the 30th is a day off, and the payment will be made on the first working day, but already in the next month.

The law does not prohibit making payments to employees more often than twice a month and at other intervals. For example, in a local act you can indicate that the administration pays employees 3 times a month with a break of 10 days. But paying less than 2 times a month and at intervals of more than 15 days is prohibited.

Common mistake! A person gets a job on the 17th. The deadline for payment of advance payment and wages is set at the 20th and 5th. Nobody even thinks about calculating and paying an advance to a new employee, since they only worked 3 days. All money earned will be paid to him on the 5th. But then the rule is broken - the break between payments should not exceed 15 days.

Any deviation from the norms of the Labor Code of the Russian Federation will lead to the fact that the employer will be brought to administrative liability under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The sanctions under this article are as follows:

the director will be fined an amount ranging from 10 to 20 thousand rubles;
if the employer is an individual entrepreneur, then the amount of the fine will range from 5 to 10 thousand rubles;
if this is a legal entity, then you will have to pay several times more - from 50 to 100 thousand rubles.

The amount will be determined by the inspectors themselves, depending on the “gravity” of the offense.

Also comes:

material liability. For each day of delay, the employer must pay compensation in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation. This responsibility arises the very next day. That is, if the documents indicate that the payment should be on the 6th, then from the 7th the debt already arises;
criminal liability. If there is a deliberate non-payment of wages, the director will be punished.

Failure to pay wages or advances also carries the risk of criminal penalties. According to Art. 199.1 of the Criminal Code of the Russian Federation, an employer may be held criminally liable if the following conditions are met:

presence of personal interest in the commission of a crime. This is recognized as property and other benefits that the offender could have received or hoped to receive;
a large amount of arrears. This is an amount exceeding 15 million rubles over the last 3 years.

If both of these conditions are met, the violator will be held accountable in the form of:

a fine in the range of 100 - 300 thousand rubles;
penalties in the amount of 2 years' income of the offender;
imprisonment for a period of up to 2 years.

If the amount of arrears is recognized as particularly large (that is, exceeds 15 million rubles over the last 3 years of activity), then the punishment will be more severe:

fine up to 400 thousand rubles;
equivalent to the entrepreneur’s income for the last 5 years;
imprisonment for up to 5 years.

In addition, employees themselves can sue their unscrupulous employer. This threatens him with payment of previously unpaid wages, compensation for its delay, as well as inspection by regulatory authorities.

How much is an advance on salary according to the Labor Code of the Russian Federation?

To calculate advance payments in favor of an employee, it is recommended to use one of several methods:

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

If an employee is absent from work from the beginning of the month until the date of payment of the advance, then the latter will not be credited to him. For example, an employee goes on vacation on the 1st. On the 20th (or on another date) he will not receive his advance payment. But if the absence was partial, then accrual and payment must be made. For example, if he was sick from the 1st to the 5th, then he will receive an advance from the 6th to the 15th.

For a clearer understanding, it is necessary to give an example:

Employee V. Works as a warehouse manager and has a salary of 46,500 rubles. She also receives an additional payment for combining positions in the amount of 5,600 rubles. When the sales plan is met, all warehouse employees are awarded a bonus of 25% of their salary. The current month has 21 working days, the advance is paid for 11 days worked.

It is worth taking into account only the salary and additional payment for combination; the bonus based on sales results is not taken into account, since it is not clear whether it will be paid or not;
The salary for 11 working days is 46,500 / 21 * 11 = 24,357 rubles;
Additional payment for combining positions for the same period 5,600 / 21 * 11 = 2,933 rubles;
The amount of the advance for 11 fully worked days is 24,357 + 2,933 = 27,290 rubles.

Personal income tax is not deducted from the advance payment and is not paid separately to the budget.

This is how the advance is calculated in proportion to the time worked. But the employer also has the right to set the amount of the advance as a percentage of the salary. Another example:

Employee P. has a salary of 48,300 rubles. The Regulations on Remuneration say that the amount of the advance is equal to 35% of the salary. This month there were no bonuses or additional payments; P. does not use tax deductions.

Advance amount 48,300 * 35% = 16,905 rubles;
The amount of wages before tax is 48,300 - 16,905 = 31,395 rubles;
After personal income tax payable 31,395 * 13% = 4,081.35 rubles;
The amount of wages after tax is 37,313.65 rubles.

Results

Wages must be paid at least 2 times a month with an interval of no more than 15 calendar days. You can pay more often and at smaller intervals, but less often and at larger intervals - you cannot.

Failure to comply with payment deadlines will result in a fine. The dates when the employer pays parts of salaries must be specified in the relevant local act. You cannot indicate “from the 5th to the 8th”. A specific date must be specified. For example, “the 6th of every month.” The salary for the first half of the month is called an advance, for the second half - wages. Not a single labor regulation establishes the exact amount of the advance. Therefore, the employer has the right to charge it in various ways.

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. The employer will have to make it a little more difficult 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 terms for salary payment 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 align 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: Can I get a tax deduction if I'm on maternity leave?

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.

Checking 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.

Deadlines 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.

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 the preparation of documents. 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 what percentage of your salary can an advance be, and how and when is it paid? The material presented will provide information on the topic.

How much is the 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 standards and collective agreements.

How are salaries and advances paid?

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

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 labor relationship between employee and employer has many features. It is important not only to know about them in advance. All main points must be reflected in the collective agreement.

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A separate point is the issue of wages. In addition to paying wages at the end of the reporting period, an advance payment is required no less than once a month. It represents a portion expressed as a percentage.

The size of the wage advance under the Labor Code of the Russian Federation in 2020 is determined by the employer himself. However, it cannot be less than the part specified in the regulatory documents. It is important to know how much the employer is required to transfer to the employee each month.

Concepts and definitions

When officially employed, a citizen may demand compliance with his own labor rights. One of the employer’s obligations is to pay wages for the time actually worked by the citizen. Additional allowances may also be transferred. These include bonuses and the thirteenth salary. Moreover, the latter are considered voluntary contributions within the framework of the collective agreement.

Labor legislation notes a person’s right to receive more than just a salary at the end of the month. An advance payment is provided for the employee at least once every 30 days.

There are some features that need to be remembered when making calculations. It must be done every six months.

In addition, the accountant should not forget about preparing payment documents. It is also necessary to carefully prepare reports.

If mistakes are made, serious problems can arise. They relate to relationships with the tax service. The basic rule is to transfer the advance for the period already worked.

Regulatory regulation

The Labor Code of the Russian Federation does not provide for a specific indication of the amount of interest in accordance with which the advance payment should be calculated. But it is indicated in Resolution of the Council of Ministers of the SSS No. 566, which was issued on May 23, 1957. The regulatory legal act notes that the amount or the required part is prescribed in the collective agreement.

The minimum amount of the advance payment should not be lower than the tariff rate provided for the employee during the hours worked. Not all employers understand the essence of this phrase.

On February 3, 2016, Letter No. 14-1/10/B-660 of the Ministry of Labor was issued. It reflects that the calculation is based on the time actually worked by the employee for the first half of the month. You can also focus on fulfilling work standards if the accounting department identifies this criterion.

The employer is responsible for paying wages every half month. The amount can be fixed or be a percentage of salary. The final decision is made by the employer. It must be reflected in the collective agreement or the Regulations on remuneration.

Most often, payments of half of the salary are provided. But in practice, employers decide to give a smaller portion in the form of an advance. This is due to the fact that allowances and bonuses are transferred along with the main payment. In addition, the amount of the advance is already underestimated from the very beginning. Therefore, organizations usually focus on indicators of 25–30%.

What should the advance amount be?

The Labor Code of the Russian Federation stipulates only the established deadlines for the payment of advance payments. However, its size is kept silent at the legislative level.

Usually the advance is calculated as half of the amount of the salary. In this case, information about wages must be included in the employment contract concluded with the employee.

Due to the fact that tax is charged on the transferred amount, the advance amount is 42 and a half percent. This is provided if the personal income tax is 13%.

For example, the total monthly income is 50 thousand rubles. To calculate the advance payment, it is necessary to determine the amount of tax: 50 thousand - 13% = 43 thousand 500 rubles. The final value is then divided by two. As a result, the advance will be 21 thousand 750 rubles.

Another option for transferring the advance payment is also possible. The basis is the time actually worked by the citizen. This option is considered more difficult for an accountant in terms of calculations.

It is important to focus on two factors. One is the employee's monthly salary, which contains the employment contract. You also need to know the number of days worked by the employee in the first half of the month.

It is worth remembering one important nuance.

In accordance with the Labor Code of the Russian Federation, the employer is obliged to notify the employee in writing about:

payments included in wages (for the billing period);
material payment due to the employee by law;
compensation of wages, which is transferred in case of violation of the deadlines for payment of wages;
the amount of vacation pay;
transfers within the scope of sick leave;
funds withheld from wages with detailed reasons;
the amount of money that is ultimately transferred to the employee.

This data is reflected in the calculation sheet. The form of the document is developed by the management of the institution together with the Trade Union organization. When preparing the form, you can rely on the sample presented by other accountants.

Determining the number of days worked

An obligatory step is to determine the number of days worked by the employee. After all, the advance is calculated in proportion to the period during which the citizen worked in the first half of the month.

Employers rely on this value. How many days a person works, for how many days he will receive an advance. If during this period the employee was on vacation or sick leave, then the time will not be included in the calculated time.

What charges are included?

The Ministry of Finance has identified certain accruals that must be used in calculating the advance.

The main one among them is the salary or tariff rate provided for an employee in a specific position.

The second part of the calculations consists of allowances and surcharges.

Their size is not affected by:

the results of a citizen’s work for the month;
fulfillment of monthly labor standards;
compliance with labor regulations.

This article includes, for example, additional payment for going to work at night, special work experience, and holding multiple positions.

If the calculation is based only on the tariff rate or salary, then regulatory authorities may consider this a violation of the employee’s rights. The organization may be subject to a fine. The institution will have to pay an amount of up to fifty thousand rubles.

Calculations

To understand how an advance payment is calculated, you need to consider an example. Employee S.’s salary is 26 thousand 500 rubles. A tax of 26 thousand 500 rubles is charged on this value *13% = 3 thousand 445 rubles. Thus, the advance is determined only from the amount of 26 thousand 500 rubles - 3 thousand 445 rubles = 23 thousand 55 rubles.

Since the advance is paid based on the time actually worked, you need to calculate the number of workdays in October 2020. For example, if half a month is fully worked, an advance payment of 23 thousand 55 rubles / 22 * 10 = 10 thousand 479 rubles is paid.

Payment terms

The timing of payment of wages and advances is reflected in Letter of the Ministry of Labor No. 14-1/B-725, which was issued on August 10, 2017. In accordance with it, the Labor Code does not determine how long payments are made. Also, the amount of payment for half a month is not established.

Each organization has the opportunity to independently determine when it will make transfers. Typically, deadlines are prescribed in local regulatory documents: regulations, rules, agreements and collective agreements.

They highlight an important criterion that the employer should focus on. It is prohibited to transfer funds later than 15 days after the end of the period for which the salary is calculated. The exact date is stated in the internal documentation of the institution.

Employer's liability for violation

Some unscrupulous employers violate the procedure for paying wages. Penalties may be applied to them. Their size is determined by the circumstances identified by the labor inspectorate.

The amount that you will have to pay is prescribed in the Code of Administrative Offenses of the Russian Federation. It will range from 10 to 20 thousand rubles for managers who committed a violation. The organization will have to contribute from 30 to 50 thousand rubles.

If a repeated violation is detected, the fines increase. The management will have to contribute from 20 to 30 thousand rubles. Legal entities are sentenced to a payment of 50 to 100 thousand rubles.

Is there a tax?

InterestDescription: An advance is a percentage of the salary - the amount is regulated by labor legislation. On what basis is the advance payment calculated and what is the time frame for its payment?

Questions about whether to pay or not to pay, whether the advance is what percentage of the salary, begin even before the conclusion of the employment contract. The legislation establishes the obligation to pay an employee twice a month, but gives the employer and the workforce the freedom to formulate the mechanism for setting wages. For an individual worker, getting paid is an ongoing task, but for new employees it is often a real problem.

The constitutional right to work in modern labor relations plays the role of second fiddle, which always comes on stage ahead of the salary (the advance is how much percent of the salary is a ghostly question). It is legally established that salaries are paid at least every half month. How the advance and salary are paid must be established by the enterprise.

It is not established by law, but, being hired in the second half of the month, a new employee risks missing a salary, and perhaps even an advance payment. In general, the employer forms the mechanism for calculating wages based on his own considerations and recommendations of the workforce, taking into account the provisions of the current legislation.

By a strange coincidence, the legislator in the field of wages is more loyal to the interests of the employer. This is an insignificant remark, but the Labor Code of the Russian Federation regulates labor relations; about 1% of all norms relate to monetary remuneration for work.

If the requirement of double payment per month (advance payment and salary) is established by law, but can be perceived by the employer at his own discretion, then the requirement to notify each employee in writing by each employer is perceived as an unambiguously observed requirement.

Such requirements include:

components of charges;
all accrual amounts and all taxes on these amounts;
non-tax withholdings;
bonuses;

actual payment, etc.

The actual payment line may not be particularly highlighted, but in almost all cases it is burdened with taxes and deductions of various kinds.

Pay slip is a monthly notification from the employer to the employee, which evaluates the latter’s work in cash equivalent format. How to calculate an advance on wages is the concern of the accounting department, which is obliged to calculate wages for all employees, taking into account the nuances provided for by labor legislation.

The line of the advance payment issued, as a rule, is recorded separately on the payslip; a percentage or fixed amount may be indicated there. It can be changed in amount at the request of the employee, but cannot change dynamically from month to month.

The modern employer strictly follows labor law standards, but interprets them in the context of his business. In the case of a state or municipal enterprise, there is not the freedom and opportunity to manipulate funds that a private business provides, but delays in payment, errors in calculations and attempts to minimize the wage fund are par for the course.

The salary structure varies from organization to organization. May be provided:

Basic salary.
Awards for quality or volume of work.
Allowances for combinations.
Additional payment for internship.

Allowances for the purchase of agricultural products, etc.

As a general rule, additional payments have nothing to do with the advance payment. Moreover, both the advance and the salary begin to really work in the third month after getting a job.

If an employee has worked for less than one to two months, the result is “not regulated” by law in full.

There are two meanings of this term. According to custom, an advance is a preliminary payment for labor. But that never happens. The employer understands the advance as a certain amount of the salary that the employee has already earned.

An employee can only earn a salary in the month following the payroll month. Consequently, the second meaning of an advance is an amount that forms part of the salary that is paid from the first month following the first billing month.

The modern world of labor relations is not cruel, but the employer uses labor legislation in a way that is beneficial to him: he pays wages and considers this to be his advantage.

Characteristic features of the sphere of modern labor relations:

wages take precedence over labor;
without labor there will be no wage fund;

the employer believes that remuneration is more important than the work itself.

These three features of modern labor relations, by definition, discourage people from working. Well, except that in scientific organizations, in business based on ideas, and in astrological laboratories, workers do not care about the amount of wages; they are fed by scientific research and fantastic ideas, for which they may not get paid at all.

Indeed, what does an astronomer care about getting paid when he discovered another black hole in an already dark universe. Such an astronomer will not notice how his wife leaves and his family falls apart, but his faithful telescope will always be nearby.

In ordinary life, labor ceased to have a price. If a citizen gets a job, he takes on a burden in most cases. Any attempt not to fulfill one’s labor obligations is reflected in wages.

Outwardly, the employer only has the obligation to pay wages, preferably in two parts: an advance payment and the final payment for the month worked. Everything else in the context of paying wages and calculating advance payments does not play any role.

Other amenities include:

provision of a workplace;
compliance with labor protection rules;
organization of work process;

working conditions, social guarantees.

What percentage of the salary is an advance is formulated by the internal regulations of the organization, taking into account the opinion of the workforce. An individual approach in this matter is rarely welcomed, and the employee’s opinion is rarely taken into account.

In the modern world, finding a job is quite difficult, and if a person has found a job, this means, in most cases, that he has no safety net. A new employee is a “hungry” and unsecured source of social problems.

However, this circumstance is of least concern to the employer, who, in the context of paying wages, and especially the calculation of advances, is distant from the employee by the accounting and financial departments.

The interview is always attended by the future manager, often the chief manager of the enterprise and the management of related departments. In matters of payment of wages and advances, the employee deals with a clerk from the accounting department, who knows only one thing: write a statement.

The legislation always provides for financial assistance, but this option only works for employees who have already worked for more than one year at the enterprise.

Their work provided profit to the enterprise, but even as a token of gratitude for many years of work, it is rare that an employer considers it his responsibility to take care of the social security of the interests of employees beyond the limits established by current legislation.

Actually, an advance is a common thing. This is a custom, and not a norm of labor legislation, which loyally regulates the payment of wages twice a month, giving the employer the opportunity to maneuver regarding the timing and volume of payments. Duration and size: advance and what percentage of the salary - too.

The first payment will be next month, and you need to somehow survive the first working month. The size of the advance cannot be less than the subsistence level, but it also cannot be more than the mythical 40%.

In all cases, when relying on an advance, the employee must rely on the amount of wages that he agreed with the employer when applying for a job. The timing of wage payments and the amount of the advance is a specific organization, a specific collective agreement and the procedure established at the enterprise.

Characteristics:

the employer’s attitude towards wage payments is the prerogative of the “traditions” of the enterprise and the opinion of the existing workforce (the collective agreement determines what wages and advances are, the terms of payment);
“lack” of legislative regulation – everything is decided by the “custom” that has developed at the enterprise;

applying for judicial protection has little prospect - the court will be on the side of the enterprise.

By taking on a job, an employee takes on many responsibilities for which he may be punished.

The actual definition of the labor function in the employment contract, job description and in general according to the status of the employee is a lot. The actual payment of wages is two payments, which means not much “work” for the employer.

Compensation for working on a day off, sick care, maternity leave, piecework payment option, tax rate, advance payment on an employee’s loan are positions that do not take up much of the employer’s time. In the world of computer technology, payroll calculation is a fairly routine job, including the calculation and payment of advances.

First workplace and “safe” working conditions

The factor of the modern moment and the difficulties of getting a job should not give a citizen any reason to agree to all the employer’s conditions from the moment of the interview, even before signing the employment contract.

A person must value his work, and during the interview the employer must understand that his future employee agrees to work in advance before the employer starts paying him.

Making this understanding conscious is the concern of a citizen who wants to get a job. The employer is obliged to indicate all positions under the law:

Functional responsibilities of the employee.
Working conditions and remuneration.
Duration of the employment contract.

Your duties and obligations.

The relationship between labor and wages must be established unambiguously and unshakably. It is not wages that make labor, but it is labor that makes it possible to pay wages.

The first job is an important moment in the working life of every citizen. It should be such that a likely job change is provided with a safety cushion. As a result of each work, there must be a reserve of funds for a likely change in working conditions and a safe change of employer.

An advance is not money that an employer can pay towards wages, although he must do this exactly on time and in the maximum possible amount. An advance is payment for work that the employee agreed to provide to the employer in the hope of receiving a decent remuneration.