They call it advance part of the salary employees of enterprises and institutions for the performance of their labor duties. The date of the advance payment must be written in the collective or labor agreement.

Any enterprise required to make an advance in the 1st half of the month. The salary must be paid to the worker once every half a month on the day determined by the organization, corporate contract, contract with the employee. At the request of the law (part 6 of article 136 of the Labor Code of the Russian Federation), any entrepreneur is obliged to divide the salary into 2 parts.

According to Art. 136 of the Labor Code of the Russian Federation in 2018, payment is made once every half a month. This is confirmed by contracts with employees (corporate or labor). The employer is obliged to make payments 2 times a month, as indicated in Art. 136 of the Labor Code of the Russian Federation. The payment in total cannot be less than the accrual for the first half of the month.

This provision on the payment of salaries 2 times a month should be in the contract for any form of remuneration. When a person gets a job, he must be allowed to read the documents of the enterprise and the contract, which indicates the days of the advance payment. The requirements of the legislation apply to all entrepreneurs without exception, including private entrepreneurs with employees. For all participants in an organization or enterprise, the salary of employees should be the most important thing.

The amount is 1/300 of the refinancing rate charged for any day of delay. For calculation, the price operating on the date of the operation is taken. Payment is made by the employer on terms without agreement. The days of payment are confirmed in the collective agreement and in the order. Employees should check these documents to clearly know the days of payment. Nobody can stop them from doing this. The document on the terms of payment once a year is given to the bank.

How to calculate correctly

Various methods are used to calculate the advance. The application of the calculation of hours worked can only be confirmed in the organization's rules on wages. This method is the main one.

In the case of applying the calculation as a percentage of the salary, the amount does not change over the working days. Usually - 50% of salary.

Example 1: the employee works in the company as a storekeeper. Salary - 35,000 rubles. The document of the company indicates the percentage of salary for advance payment - 50%. The employee must receive an advance payment for the worked half a month:

35,000 * 50% = 17,500 rubles

When deciding on the value of this percentage of earnings, you need to take into account some other reasons:

• the situation and difficulties of work;
• qualification;
• the success of the employee;
• work at multiple jobs.

Example 2: employee income - 68,000 rubles. personal income tax - 8840 rubles. (68,000 * 13% / 100%). The due date is the 15th. Therefore, for August 2018 they are obliged to pay an advance on 08/15/2018 in the amount of 26,891 rubles.

((68,000 - 8840) / 22 * ​​10) = 26,891 rubles, where

10 days - these are days worked for half a month, there are 22 working days in a month.

The advance payment is set in the amount of 50% of the amount of earnings per month, excluding personal income tax.

Employees have the right to check the calculation of their advance payment in the accounting department according to the submitted documents. If inaccuracies and discrepancies are found, the employee may require the correction of errors and the recalculation of the advance.

Payment Methods

1. Paydays in cash confirmed by the organization. Usually 3 to 5 days after the amount is deposited. Payment more than 2 times a month is not prohibited. To prove legality, the days of payment of salaries are confirmed in the acts of the company. Cash is paid through the cashier.
2. Cashless payment means the transfer of the amount to bank card. A non-resident worker is paid only in this form. This is the most promising type of payment and safe, allowing you to save significant money on maintenance.
3. Delivery in kind. Special payment processing is done in a comfortable way. The payroll form T-53 is mainly used.

Accrual term

Civil servants of Rostrud are advised to issue an advance on the 15th or 16th. Firms can make payments on the 25th, but when hiring an employee at the beginning of the month, delayed payment for 15 days or more. Then the workers can go to court and stop working

The dates of payment of earnings and advance payment are set by the employer independently, without participation government agencies. When changing the date, it is necessary to amend the collective agreement, as well as the contracts of employees.

Since 11/19/2010, the norm has been working, according to which wages are issued within 7 calendar days after the month of accrual.

Time between payments should not be more than 16 calendar days. The main thing is that employees control the terms of issuance, which in real life are quite often disrupted for various reasons, and only the employees themselves can punish the entrepreneur for this, which they are far from always ready for.

Wages are paid only on working days. If the due date falls on a weekend or holiday, the payment is made ahead.

Liability for possible violations

For the delay in issuing advance payments to tenants under Art. Labor Code of the Russian Federation, 5.27 of the Code of Administrative Offenses of the Russian Federation impose fines:

1. For the head of the enterprise, entrepreneur: 1000 - 5000 rubles.
2. For an enterprise - 30,000-50,000 rubles. When attracting again - up to 70,000 rubles.

Additional information is provided on the video.

InterestDescription: An advance payment is how many percent of the salary - the amount is regulated by labor legislation. On what basis is the advance payment calculated and what are the terms for its payment?

Questions whether they will pay or not pay, the advance is how many percent of the salary, they 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 form a mechanism for the formation of wages. For individual worker getting paid is an ongoing challenge, and for new hires it is often a real challenge.

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

It is not legally established, but, being employed in the second half of the month, a new employee runs the risk of missing a salary, and perhaps an advance payment. In general, the settlement mechanism for wages the employer forms according to his own considerations and recommendations of the labor collective, 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 a double payment per month (advance payment and wages) is established by law, but can be perceived by the employer at its own discretion, then the requirement to notify each employee in writing by each employer is perceived as a clearly observed requirement.

These requirements include:

• components of charges;
• all amounts of accruals and all taxes on these amounts;
• non-tax deductions;
• premiums;

• actual payment, etc.

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

A pay slip is a monthly notification from the employer to the employee, which evaluates the work of the latter in the format of a cash equivalent. 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 advance payment line, as a rule, is fixed in pay slip separately, there may be a percentage or a fixed amount. It can be changed in the amount at the request of the employee, but cannot change dynamically from month to month.

The modern employer strictly follows the norms of labor law, but interprets them in the context of his business. In the case of a state or municipal enterprise, there is no such freedom and possibilities for manipulating funds that private business, but delays in payment, errors in calculations and attempts to minimize the payroll are in the order of things.

Wage structure in various organizations is different. May be provided for:

1. Basic salary.
2. Awards for quality or volume of work.
3. Matching allowances.
4. Additional pay for experience.

1. Grants for the purchase of agricultural products, etc.

By general rule advance payments have nothing to do with it. Moreover, both the advance and wages start to really work in the third month after getting a job.

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

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

An employee can only earn a salary in the month following the settlement month. Therefore, the second meaning of the advance is the amount that is part of the salary, which is paid from the first month following the first settlement 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 his advantage.

Characteristic features of the sphere of modern labor relations:

• wages take precedence over work;
• without labor there will be no payroll;

• the employer believes that wages are more important than the work itself.

These three features of modern labor relations discourage the desire to work by definition. Well, except that in scientific organizations, in a business based on ideas, and in astrological laboratories, workers do not care about wages, they are fed Scientific research and fantastic ideas, for which they may not pay at all.

Indeed, that the astronomer is up to his salary when he discovered another black hole in an already dark universe. Such an astronomer will not notice how his wife leaves and the family falls apart, but the faithful telescope will always be there.

In ordinary life, labor has ceased to have a price. If a citizen got a job, he took on the burden in most cases. Any attempt not to fulfill their labor obligations is reflected in wages.

Outwardly, the employer has only 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 accruing an advance does not play any role.

Other amenities include:

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

• working conditions, social guarantees.

How many percent 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 opinion of the employee is rarely taken into account.

IN modern world finding a job is quite difficult, and if a person has found a job, then this means, in most cases, that he does not have any airbag. A new worker is a “hungry” and unsecured source of social problems.

However, this circumstance is of the least concern to the employer, who, in the context of the payment of wages, and even more so the advance payment, is distant from the employee by the accounting department and the financial department.

The interview is always attended by the future manager, often the chief executive of the enterprise and the management of related departments. In matters of wages and advance payments, the employee is dealing with an accounting clerk who knows only one thing: write a statement.

Legislation always provides 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, a rare employer considers it his duty to take care of the social security of the interests of workers beyond the limits established by current legislation.

Actually, an advance is out of use. 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 in terms and amounts of payments. Term and size: advance payment and how many percent of the salary - too.

The first payment will be the next month, and the first working month needs to be lived somehow. The amount of the advance cannot be less living wage, but it also cannot be more than the mythical 40%.

In all cases, counting 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 attitude of the employer to wage payments is the prerogative of the "traditions" of the enterprise and the opinion of the existing labor collective (the collective agreement determines what wages and advance payments are, the terms of payment);
• "absence" legislative regulation- everything is decided by the "custom" that has developed at the enterprise;

• applying for judicial protection is unpromising - the court will be on the side of the enterprise.

By taking on the job, the worker takes on many responsibilities for which he can be punished.

The actual definition of the labor function in the employment contract, job description and in general, in terms of the status of an employee, this is a lot. The actual payment of wages is two payments, so there is not much "work" for the employer.

Compensation for day off work, nursing, maternity leave, piecework payment option, tax rate, advance payment for an employee's loan - positions that do not take much of the employer's time. In the world of computer technology, payroll is quite a routine job, including the accrual and payment of an advance.

The first workplace and conditions of "safe" work

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

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

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

1. Functional duties of the employee.
2. Working conditions and pay.
3. The term of the employment contract.

1. Your duties and obligations.

The ratio of 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 labor activity of every citizen. It should be such that the likely job change is provided with an airbag. As a result of each work, there should be a reserve Money to a likely change in working conditions and a safe change of employer.

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

We are accustomed to call the advance payment of wages an advance on wages. As a rule, employers, when paying an advance, do not really think about the correctness of establishing its size, observing the deadline and procedure for payment. And some do not pay it at all, limiting themselves to one salary payment per month. Meanwhile, the advance payment is the same salary, only for half the month worked. According to the Labor Code, it must be paid. At the same time, it is also necessary to correctly establish its size, term and conditions of payment. On the rules for paying advances on wages, the procedure for its reflection in accounting, as well as the need to calculate from it personal income tax amounts we will tell in this article.

Mandatory advance payment

The obligatory payment of an advance on wages is indicated by Art. 136 of the Labor Code of the Russian Federation. According to its provisions, wages must be paid out at least every half a month.

Thus, the payment of wages once a month is a violation of labor legislation. Administrative liability is provided for violation of labor legislation.

At the same time, it should be borne in mind that the employee's statement of consent to receive wages once a month does not relieve the employer from liability. Rostrud specialists draw attention to this in Letter No. 472-6-0 dated March 1, 2007.

The provisions of Art. 136 of the Labor Code of the Russian Federation are imperative, that is, binding. Labor legislation does not provide for any exceptions to the established rule. It does not matter where a person works: at the main place or part-time. Thus, in relation to part-time workers, the employer is also obliged to pay wages in two parts: advance payment and settlement (Rostrud Letter dated November 30, 2009 No. 3528-6-1).

Terms of payment of wages

According to new edition Art. 136 of the Labor Code of the Russian Federation, effective from October 3, 2016, the specific date for the payment of wages is established by the internal labor regulations, the collective or labor agreement no later than 15 calendar days from the end of the period for which it is accrued.

If the day of payment coincides with a weekend or non-working holiday, the payment of wages is made on the eve of this day (part 8 of article 136 of the Labor Code of the Russian Federation).

For example, an advance payment for the first half of August cannot be paid later than August 30, and wages for the second half (calculation) cannot be paid later than September 15.

Thus, the Labor Code contains a requirement for the maximum allowable period of time between the payment of parts of the salary, while regulating the specific terms of its payment at the level of the employer.

The employer will have to pay a fine for incorrectly setting the advance payment deadline, as well as its violation.

Setting the amount of the advance

Often the amount of the advance is set at some integer, constant value. Moreover, for some, this value is approximately 40% of the total salary per month, for others - 30%, etc.

Despite the fact that the Labor Code does not regulate the specific amount of the advance payment, specialists from Rostrud and the Ministry of Labor note: when determining the amount of payment of wages for half a month, the time actually worked by the employee (the work actually performed by him) should be taken into account (letters dated 03.02.2016 No. 14-1 / 10/B-660, dated 09/08/2006 No. 1557-6).

Thus, with the advance method of calculating wages for each half of the month, wages should be accrued in approximately equal amounts (Letter of the Ministry of Health and Social Development of the Russian Federation of February 25, 2009 No. 22-2-709).

Based on the foregoing, the advance should be set in the amount of wages accrued for the days worked in the first half of the month on the basis of the submitted time sheet. Since the amount of wages varies from month to month, the size of the advance cannot be a constant, round value.

Other terms of advance payment

In all other respects, the same conditions apply to the advance payment as to the payment of wages for the month.

We recall that according to Art. 136 of the Labor Code of the Russian Federation, wages are paid to an employee, as a rule, at the place of work or transferred to credit organization specified in the employee's application, on the terms determined by the collective or labor agreement. The employee has the right to change the credit institution to which the wages are to be transferred by informing the employer in writing about the change in the details for the transfer of wages no later than five working days before the day of its issuance.

The amount of the advance paid (as part of the salary) is indicated on the payslip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

Responsibility for violation of the terms of advance payment

Violation of the term for the payment of an advance on wages, the establishment of its size, as well as other conditions for payment provided for by labor legislation, entails the imposition of an administrative fine under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

It should be noted that from October 3, 2016 federal law dated 07/03/2016 No. 272-FZ, a separate fine is introduced for violation of the terms of payment of wages (including advance payments) in the amount (clause 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):

From 10,000 to 20,000 rubles. in relation to officials;

From 30,000 to 50,000 rubles. in relation to legal entities.

For a similar repeated offense, liability will be toughened. An official faces a fine in the amount of 20,000 to 30,000 rubles. or disqualification for a period of one to three years, a legal entity - a fine of 50,000 to 100,000 rubles. (Clause 7, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For other violations of labor legislation (including violations of the conditions for the payment of an advance), it is provided (clauses 1, 2, article 5.27 of the Code of Administrative Offenses of the Russian Federation):

a) in case of primary violation:

Fine from 1,000 to 5,000 rubles. (for officials);

Fine from 30,000 to 50,000 rubles. (for legal entities);

b) in case of repeated violation:

Fine from 10,000 to 20,000 rubles. or disqualification for a period of one to three years (for officials);

Fine from 50,000 to 70,000 rubles. (for legal entities).

Accounting (budgetary) accounting of advance payment operations

Not so long ago, in the plans of accounts of the accounting (budgetary) accounting of state (municipal) institutions, as well as instructions for their application, account 0 206 11 000“Calculations on advances on wages and accruals on wage payments”, in particular:

To the Unified Chart of Accounts and Instruction No. 157n - by Order of the Ministry of Finance of the Russian Federation No. 16n dated March 1, 2016;

To the Chart of Accounts for Budgetary Accounting and Instruction No. 162n - by orders of the Ministry of Finance of the Russian Federation No. 127n dated August 17, 2015 and No. 184n dated November 30, 2015;

To Chart of Accounts accounting budget institutions and Instruction No. 174n - by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 227n;

To Chart of Accounts autonomous institutions and Instruction No. 183n - by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 228n.

This account has been in use since 2016.

By virtue of paragraph 202 of Instruction No. 157n, on account 0 206 00 000, settlements on advance payments provided by the institution in accordance with the terms of concluded agreements (contracts), agreements (except for advances issued to accountable persons) are taken into account. At the same time, it is not specified which contracts are in question. Thus, the provisions of this paragraph can be fully extended not only to civil law contracts concluded with suppliers (contractors, performers), but also to employment contracts concluded with employees of the institution, which prescribe the conditions for the payment of an advance on wages.

With the introduction of account 0 206 11 000, instructions No. 162n, 174n and 183n added only one accounting entry for its application - an entry to reflect the employee's wage arrears arising from the recalculation of previously paid wages to him ( Account debit 0 302 11 000 / Account credit 0 206 11 000) . This accounting entry is made using the "red reversal" method.

The question arises: is it necessary to use this account for the generally accepted (monthly) advance payment of wages, because there are still no such entries in these instructions?

According to the author, in order to put into practice the additionally introduced accounting entries for accounting on the account 0 206 11 000 amounts of excessively accrued wages, institutions must initially reflect the payment of advances on wages on this account. Based on this, payroll and payroll operations should be accompanied by the following accounting records:

	Contents of operation	State and budgetary institutions		Autonomous institutions
Debit		Credit	Debit	Credit
Paid advance on wages for the first half of the month	0 206 11 560	0 201 34 610 0 201 11 610 (only for public institutions) 0 304 05 211 (only for public institutions)	0 206 11 000	0 201 11 000
Calculated monthly salary for hours actually worked	0 109 00 211	0 302 11 730	0 109 00 211	0 302 11 000
Advance payment made	0 302 11 830	0 206 11 660	0 302 11 000	0 206 11 000
An overpayment of wages was revealed as a result of recalculation (in terms of amounts subject to withholding from future payroll accruals with the consent of employees). Posting is reflected by the method of "red storno"	0 302 11 830	0 206 11 660	0 302 11 000	0 206 11 000

Taking into account the current ambiguous situation with the reflection in the accounting (budgetary) accounting of transactions for the payment of an advance on wages, we recommend that the use of account 0 206 11 000 for these purposes be agreed with the founder and fixed in the accounting policy.

personal income tax from advance payment

Wages paid to employees of the institution are subject to personal income tax (Article 210 of the Tax Code of the Russian Federation). Since the advance is an integral part of wages, accountants of institutions periodically ask themselves whether it is necessary to calculate and pay personal income tax on the amount of the advance.

For an answer, let us turn to the provisions of Ch. 23 of the Tax Code of the Russian Federation and latest clarifications FTS.

In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, when receiving income in the form of wages, the date of actual receipt of such income is recognized as the last day of the month for which the taxpayer was accrued income for the performed labor duties in accordance with the employment agreement (contract). On the same date, the tax agent calculates personal income tax on the specified income (clause 3, article 226 of the Tax Code of the Russian Federation).

At the same time, the tax agent is obliged to withhold the calculated tax on income in the form of wages upon their actual payment, and transfer it no later than the next day (clauses 4, 6 of article 226 of the Tax Code of the Russian Federation).

In accordance with Art. 136 of the Labor Code of the Russian Federation, the advance payment is part of the wages accrued for the first half of the month. With this in mind, as well as based on the provisions of paragraph 3 of Art. 223 of the Tax Code of the Russian Federation before the expiration of the month, wages cannot be considered received. Accordingly, before the end of the month, personal income tax cannot be calculated and withheld.

Thus, the tax agent calculates, withholds and transfers to personal income tax budget from wages (including for the first half of the month) once a month with the final calculation of the employee's income based on the results of each month for which wages were accrued. Separately, the tax is not calculated and not withheld from the amount of the advance. This conclusion was made in the letters of the Federal Tax Service of the Russian Federation dated March 24, 2016 No. BS-4-11/4999, dated April 29, 2016 No. BS-4-11/7893. The courts also note that the payment of an advance (that is, wages for the first half of the month) does not lead to the obligation to calculate and transfer personal income tax to the budget (decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 No. 11709/11 in case No. A68-14429 / 2009, AS SKO dated 04/05/2016 No. Ф08-1547/2016 in case No. А32-5456/2015, AS UO dated 11.20.2015 No. Ф09-8173/15 in case No. А07-27682/2014).

However, the specified conclusion is applicable in the case when the advance payment is paid within a month.

If the advance payment falls on the last day of the month (for example, the advance payment for June is paid on June 30, and the final salary payment is made on July 15), then, according to the Supreme Court of the Russian Federation, the tax agent must withhold personal income tax, since the advance payment date coincides with the date when the employee actually receives income in the form of wages for the month (Determination of May 11, 2016 No. 309-KG16-1804 in case No. A76-589 / 2015).

The advance is the salary for the first half of the month. Its payment is mandatory, even if the employee agrees to receive a salary once a month. The amount of the advance payment is determined based on the time worked by the employee for the first half of the month. When setting the term for the advance payment, it is necessary to take into account the innovations of Art. 136 of the Tax Code of the Russian Federation, which come into force on October 3, 2016.

The term and other conditions for the payment of an advance, fixed in the local acts of the institution, should not contradict the norms of the labor legislation of the Russian Federation. Otherwise, such acts will be declared invalid, and the heads of institutions and other officials who have committed an offense face an administrative fine.

The advance payment of wages, according to the author, must be reflected in the accounting (budgetary) accounting using the newly introduced account 0 206 11 000.

From the amounts paid personal income tax advances not calculated or paid. The tax agent calculates, withholds and transfers personal income tax from wages (including for the first half of the month) to the budget once a month with the final calculation of the employee's income based on the results of each month for which wages were accrued.

Subject to changes introduced by Federal Law No. 272-FZ dated July 3, 2016.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for its application of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

When hiring an employee, a employment contract. It indicates the passport data of the employee, position, salary, etc.

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

Consider what an advance on wages is, when it should be paid, how to calculate it and outline the legislative acts that regulate it.

What does the law say?

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

The concept of "advance" is not fixed in the legislation.

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

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

Exact payment dates are not given. They are indicated in the internal documents of the organization and employees.

What percentage and what part of the salary?

Percentage Chief Accountant must issue an advance payment of 40% -50% of the salary for the entire month. The advance payment cannot exceed ½ of the salary or the amount according to the time worked by the employee.

Is it mandatory to pay?

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

The Labor Code of the Russian Federation says: wages must be accrued at least 2 times in 30 days. In case of violation of the terms and number of accruals, a fine is imposed on the head.

Who is supposed to?

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

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

• at ;
• with a small amount of wages;
• according to the internal documentary procedure, wages are paid once a month - the document is not legal.

Liability and penalties for non-payment

In case of violation of the rules:

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

Responsibility in the event of a breach lies with entity(organization and officials) and individual entrepreneurs.

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

• legal entities - up to 50 thousand rubles;
• officials - up to 5 thousand rubles;
• IP - up to 5 thousand rubles.

Payroll advance calculation

What income should be considered?

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

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

The advance does not include:

• Prize, because the manager does not know how much incentive the employee has received. It is calculated based on the work for the entire month. Recall that the advance is charged in the first half of the month.
• Social payments– are not payment for the work done.
• Annual financial assistance.

Could there be more salary?

Advance payment is carried out for the actual hours worked (definition of advance payment). Those. if the first part of the salary is paid on the 14th day (31 days in a month), the advance payment will be equal to 45% of the salary.

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

With the formation of passes, wages will be reduced.

Sizing

The amount of the advance can be determined in several ways:

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

How to calculate correctly?

Based on actual days worked.

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

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

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

These may include employee replacement payments, overtime, worsening working conditions.

Note that surcharges do not include bonuses, since their amount can only be calculated based on the work for the entire month.

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

postings

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

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

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

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

With the following posting, we issue it from the cash desk or from the current account:

Dt70-Kt50(51)

Usually use 1 option.

Dates of issuance

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

Terms are regulated by internal documents of the organization. They fixed the interval for the payment of advance and salary. For example, from the 10th-15th day of each month, an advance must be paid.

Examples

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

Including weekends and public holidays: initial data are similar. For a month of working days 20, in the first half they worked 7. The advance amounted to ((20 + 6) / 20) * 7 \u003d 9.1 thousand rubles.

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

What documents are issued?

Depending on how the organization pays salaries, the same should be done with employees in advance.

Documents accompanying the advance payment:

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

Examples of filling out documents can be found here:

Nuances

Withholding personal income tax

Not taken into account (13%).

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

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

Maximum and minimum amount

There is no maximum advance payment. It directly depends on the amount of salary. Minimum amount should not be less than the actual hours worked.

Is it possible to overpay in advance?

Advance on wages in 2017 - the concept and procedure for payment

The Labor Code of the Russian Federation not only does not establish how many percent of the salary is an advance, but does not even define the very concept of an advance. The Code only contains a mention that wages should be paid at least 2 times a month (Article 136 of the Labor Code of the Russian Federation). Consequently, during each month, the employee first receives the balance of wages for the past period, and then part of the payment for the current month. This payment, which is made for the not yet completed billing period, in practice, and is called an advance.

The advance payment dates may be different for different enterprises, as they depend on the specifics of the organization of the workflow. Art. 136 of the Labor Code of the Russian Federation establishes a deadline for the payment of wages - 15 days after the end of the billing period - and the interval between payments - half a month, i.e., in fact, the same 15 days. Specific dates of payments within these limits are established by the internal regulations of the enterprise. For example, if the day of payment of wages is set on the 5th, then the advance payment must be issued on the 20th.

What percentage of salary should be in advance?

The only one normative document, which, until mid-October 2017, determined how many percent of the salary is an advance - Resolution of the Council of Ministers of the USSR "On the procedure for paying wages to workers for the first half of the month" dated 05/23/1957 No. 566. This document indicated that the salary for the first half of the month must be paid in an amount not lower than the tariff rate for the time actually worked. As a percentage, it is 50%.

The regulatory authorities, in their explanations about what percentage of the advance should be from the salary, usually referred to the standard established by Decree No. 566. This position is reflected, in particular, in letters from the Ministry of Labor of Russia dated September 8, 2006 No. 08/05/2013 No. 14-4-1702, dated 08/10/2017 No. 14-1/B-725.

Example:

The official salary of engineer Ivanov I.I. is 40,000 rubles. per month. In the Regulations on remuneration in force at the enterprise, the advance payment is set at 50% of wages. Amount to be issued "in hand" minus personal income tax:

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40 000 rub.× 0.87 \u003d 34,800 rubles.

Thus, the company must pay Ivanov I.I. an advance payment in the amount of 17,400 rubles. (34 800 rub.× 0,5).

IMPORTANT! Decree of the Government of the Russian Federation of 04.10.2017 No. 1205 declared a number of normative acts adopted in the USSR, including Decree No. 566, invalid on the territory of the Russian Federation.

Until the method for calculating the advance payment is clearly spelled out in the law, in order to avoid problems when communicating with the labor inspectorate, it is better to continue to calculate it according to the previously recommended scheme - in the amount of at least 50% of the monthly salary (tariff rate).

So, if no changes are made to the Labor Code of the Russian Federation in the near future, the “normative” advance on wages in 2018 will be the same percentage as in 2017, i.e. 50% of the salary.

An advance payment is traditionally called the payment of part of the salary for the current month, made before the end of the billing period. The current labor legislation today does not give an unambiguous answer to the question: “Advance payment is how many percent of the salary?”. Until this situation is resolved, in order to avoid disputes with regulatory authorities, it is advisable to continue paying an advance according to the previously applicable standard - in the amount of at least 50% of the monthly salary.