For job seekers it is an important criterion when choosing a workplace, and for employers it is the most expendable part of the enterprise budget. In addition to the 13% personal income tax withheld from the employee, the employer makes significant payments to extra-budgetary funds.

Almost every third manager in the country uses various “optimization” schemes to reduce the tax burden. Most often, these schemes are illegal.

The desire to optimize costs “paints” employee salaries white or gray. In the first case, we are talking about an absolutely official amount of remuneration in accordance with current legislation. They call them black non-existent salaries, issued only in person, not providing social guarantees. Gray wages serve as an average option between legal payments and money in an envelope.

What is a gray salary?

The “mouse” color is attributed to such payments that consist of two parts. The first, the smallest, is carried out on all documents, most often indicated in the employment contract, all deductions go from it, the second, the most significant, is issued in cash in hand.

This form of payment is popular among small and medium-sized businesses. According to statistics provided by tax authorities, the most risky sectors remain the trade, construction and manufacturing industries.

Advantages and disadvantages of use

Pros and cons of gray wages exist for both parties to the employment contract. There is one advantage of such payments for employees - their size. Usually, tacit consent to the practice of double standards pays off with a round sum of money received in an envelope. Employers manage to save on tax payments and others. However, the use of such mechanisms, despite their prevalence and durability, is associated with constant risks.

The disadvantages of receiving gray wages for employees go beyond several points:

1. In case of labor disputes, conflict situations, or financial difficulties, the entrepreneur can significantly reduce the amount of incentives.
2. Upon dismissal, leave, including maternity leave, and sick leave, settlement money is issued in accordance with official earnings.
3. When applying for a loan, only the white part of the salary will be indicated in the documents.
4. There are minimal contributions to the pension fund.

For managers and entrepreneurs, salary fraud is fraught with inspections, if violations are discovered, fines and even criminal liability. Moreover, punishment under Article 199 of the Criminal Code of the Russian Federation is also provided for accomplices (chief accountant, personnel officers maintaining accounting records) who contribute to tax evasion.

“Large amount” of violations - this is a debt amount of more than half a million, not paid within three years - is punishable by a fine of up to 300 thousand rubles, arrest for up to six months, or imprisonment for up to 24 months. "Extra large size" implies tax debt of more than 2.5 million rubles over a three-year period and is punishable by more serious penalties and up to 6 years in prison.

It should be borne in mind that the financial liability of an employee who causes damage to property is limited to the official salary. (Article 241 of the Labor Code of the Russian Federation) The tax authorities apply fines and penalties prescribed in articles 122,123,75 of the Tax Code of the Russian Federation.

How to prove the employer's guilt?

It is almost impossible to do this, since the fault lies with both parties to the employment contract. However, if a controversial situation arises, tax officials advise employees:

• obtain the support of witnesses;
• compare the size of your official salary with the average in this profession in the region;
• provide video, audio recordings or photos recording violations;
• present financial statements of “gray” regular payments.

A labor inspector talks about the employer's responsibility in case of gray wages.

Where to complain?

Let us immediately make a reservation that anonymous complaints are taken into account, but do not lead to the desired result. Those who decide to defend their case to victory must indicate personal data when contacting the tax service, labor inspectorate and prosecutor's office.

Complaints (preferably from the entire team) about violations of labor rights are submitted to the labor inspectorate. The application to the prosecutor's office is accepted at the location of the enterprise. We advise you to attach copies of “chain letters” and complain about low contributions to the pension fund.

Upon application, the tax inspectorate will check the accounting department; in case of violations, materials can be transferred to the investigative committee, and cases are often brought to court. Tax authorities often show interest in those companies where wages are lower than the industry average.

The government’s desire to “whitewash” the financial activities of businesses has not yet yielded results for several reasons. Firstly, it is not easy to prove the fact of double-entry bookkeeping; secondly, the employee, by agreeing to the conditions presented to him, himself approves such a financial policy, becoming an accomplice in an illegal process. A vicious circle is formed.

Workers strive to get quick benefits or do not have the opportunity to find a “white” enterprise, where all incomes are stable and official, allow them to live with dignity now, and ensure a secure old age, which is just around the corner for any worker. For an employer, such savings as the “Sword of Damocles”, despite external prosperity, constantly threaten with inspections and legal proceedings.

Where to complain when receiving a gray salary and how to prove the employer’s guilt? This and much more is discussed in the video. Enjoy watching!

Almost everyone is familiar with the terms “gray salary” and “black salary”, but not everyone has come across it in practice. The law does not contain such terms; it only talks about official remuneration agreed with the employer. Let's figure out what this means.

The Labor Code only puts forward some requirements for employee remuneration:

• the salary cannot be less than the subsistence minimum;
• Salary payments occur once every half month.

« Black salary"is a salary in an envelope. Everyone has heard of this, when neither an employee nor his money is mentioned in any document: neither in the staffing table, nor in the hiring order, it is not even concluded with him. In this case, the employee is employed unofficially and is not registered in the organization.

A person takes a risk by agreeing to this, because the employer deprives him of all compensation and payments provided for by labor legislation; vacation and sick leave are not paid. An employer can fire an “unofficial” employee just like that, without paying him for days worked and severance pay.

« Gray salary“is a salary that is half official, that is, part of it is documented, and is generally listed in the organization, but either for a position with a lower salary or simply has a low salary. Here the salary is divided into two parts: one is white (official), the other is black.

Since the official part of the salary is less, therefore there are fewer contributions to the Pension Fund, personal income tax also becomes less. For many employees, such a salary seems tempting, because it is the contributions to personal income tax that are deducted from the official part.

For the employer, this method of remuneration is also beneficial, because, in fact, he is not obliged to pay “black” wages, but leave the official one and tell the employee that he did not cope well with his duties. Most often, such a salary is discussed at the interview, where the future employee is offered to choose either a completely “white salary”, which will be significantly lower, or a “gray” one.

All of these payment methods are most often illegal because they enable the organization to pay less taxes. But the tax service knows how to calculate such an organization; it is enough to compare the actual number of employees with the number in the staffing table. An employee with a “black salary” risks much more, because he is not even registered with the company, and therefore the employer can fire him, leaving him without any payments even for the days worked.

In this case, the employer will not suffer in any way, because none of the employees will go to court, because most often the employee is sure that it is impossible to prove anything. In most cases, it is unprofitable for an employee to work at such an enterprise, because he is deprived of all the benefits and compensation provided by the state for those officially employed.

In addition, neither maternity nor annual leave is paid. You cannot take out a loan because the bank will only consider the official part of your salary. Contributions to the Pension Fund will also be lower. Proving that you receive “black” wages is difficult, but possible. Evidence in this case may be dictaphone recordings or testimony of the employees themselves. Even simple advertisements where the employer indicates a salary much higher than what they receive for a similar position.

Tax services are actively fighting against “gray” and “black” payments, but so far have been unsuccessful, because there is a lot of competition among employees, and they are ready to accept any conditions.

The phenomenon known as gray wages is extremely common in the Russian Federation - most employees at one stage or another in their lives have encountered similar features of their work activity. Despite the fact that some of the advantages and disadvantages of gray wages are visible to the naked eye, both many employers and employees do not understand the full depth of all the pros and cons assumed by such a remuneration methodology. In addition, issues of responsibility of the employer and employee for gray wages also remain unsolved until the moment of collision with involvement in it.

What is a gray salary and how is it processed?

In the current Russian legislation and regulations, as well as directly in legal practice and business language, one cannot find any mention of such a term as “gray salary”. However, many people know that this is something, just as the phenomenon of gray wages itself is extremely widespread in the Russian space. In total, there are three main types of “colored” wages, the decoding of which is quite easy to get acquainted with:

White salary- these are entirely officially paid funds to the employee, formalized in accordance with the standards of the Labor and Tax Codes. They are fully subject to all applicable fees and deductions and do not contain a corrupt or illegal component.

Black salary- This is the direct opposite of white. That is, this means the payment of funds to an actually employed person who, nevertheless, works without an employment contract, and all wages are paid to him without any tax deductions and, accordingly, such an employee does not have the full scope of social guarantees.

Gray salary- This is something between black and white. This term means wages “in an envelope”, paid to an officially employed person, but not recorded in reporting documents and taxation with the corresponding risks of holding both the employee and the employer liable.

According to official statistics from VTsIOM, in 2016 only 13% of Russians received a gray salary, and no more than 10% received a black salary. At the same time, other statistical studies show different results, even showing that more than 50% of residents of the Russian Federation received a salary in an envelope during the same year 2016. The very fact of using gray salaries significantly complicates the collection of statistics - not every respondent is willing to honestly admit to receiving payments in envelopes for various reasons, and the absence of any taxation and reporting on these payments makes collecting official information about them impossible.

Regardless of how real the survey results are, gray wages are quite common. There can be many purposes for using such a mechanism for both the employee and the employer. However, such a payment procedure, although softer in terms of consequences and liability in comparison with black earnings, still contains many pitfalls and dangers for both employees and employers.

Advantages and disadvantages of gray salary - main pros and cons

The advantages of a gray salary include:

• Official employment. This advantage is such only in comparison with black wages, which do not provide for the formalization of labor relations at all. In the case of a gray salary, the employee is on the payroll, accrues insurance and pension service and receives appropriate deductions. His work time is recorded in the work book and can subsequently be used for new employment as evidence of existing experience and qualifications.
• Minimizing costs. The employer is obliged to transfer contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation for each of its employees, as well as other mandatory payments. At the same time, the employer also deducts personal income tax from each worker. Most of these expenses directly depend on the size of the salary and are measured as a percentage. Thus, paying part of the funds as a salary in an envelope allows the employer to reduce the tax burden, and the employee to increase his actual income.
• Management efficiency. Since the gray salary is not recorded in any official documents of the enterprise, the employer has the opportunity to effectively use this tool for internal organizational policy. He can reduce his labor costs at any time without any risks, and also has the opportunity to influence the employee both by providing him with additional motivation in the form of an increase in earnings, and by punishing him in the form of deprivation of earned funds without consequences.
• Reduced level of commitment. As mentioned above, gray wages are not reflected in the official documentation of the enterprise, so non-payment does not have any legal consequences. Accordingly, the employer has the opportunity at any time to significantly reduce the level of its responsibility to the employee and change the terms of payment for his work without any risks or costs.

However, in addition to the advantages, there are gray salaries and disadvantages. These include the following features of this method of remuneration:

• Illegality and the possibility of prosecution. This is one of the decisive factors influencing the possibility of using gray wages for remuneration. At the same time, employees do not always understand that they, too, can be held accountable for unofficially receiving income without paying the appropriate taxes. The level of responsibility may include tax liability, as well as administrative and even criminal liability in some cases.
• Low level of social guarantees. This disadvantage primarily concerns the employee. An employee receiving a salary in an envelope cannot count on appropriate deduction of pension payments, full payment of sick leave and guaranteed receipt of the established salary in the event of any disputes or disagreements. This aspect can also have a negative impact on the employer, if the purpose of assigning a gray salary was precisely to attract workers and increase their pay - in this case, he will have to either reduce payments for sick leave or maternity leave, or pay them also in gray form, which will lead to increased costs.
• Lack of legal instruments. In the case of gray wages, both the employer and the employee have a significantly reduced number of effective ways to influence each other and legal opportunities to resolve possible disagreements. At the same time, the most unprotected party from this point of view is no longer the employee, but the employer.

After analyzing the above factors, each employer and employee will be able to decide for themselves whether it is worth using a gray salary, taking into account its pros and cons. It should be noted that the tax service and supervisory authorities have an increasing number of tools every year that allow them to effectively monitor the facts of payment of salaries in an envelope and accordingly hold persons involved in this process accountable.

How can the tax and labor inspectorates find out about gray wages?

Many employees and employers who practice the use of gray wage mechanisms do not know by what factors government control and supervisory authorities can determine its presence at the enterprise. Knowledge of these features will allow you to avoid liability for gray wages or at least reduce the risks of being involved in such. In most cases, the following risk factors attract the attention of the above services:

• Low level of declared salaries for positions in comparison with similar ones in the region.
• Discrepancy between the declared wages of employees and those indicated or indicated in the vacancy for the position.
• Less funds received by employees with higher qualifications or positions compared to less skilled workers in the enterprise.
• An analysis of personal income tax-2 certificates can demonstrate that, after dismissal, the employee took a job with a lower salary at his own request, which may also indicate that the salary was actually paid in an envelope.
• Indication by an employee in bank loan applications of a salary level that does not correspond to the documentation submitted as reports.
• An employee’s complaint to the prosecutor’s office, the Federal Tax Service or the labor inspectorate may be the basis for a full inspection.

Responsibility of the employer for gray wages

The legal consequences of paying gray wages for the employer are the most severe. This is primarily due to the fact that it is this side of the labor relationship that has the ability to effectively regulate the procedure for assigning and paying salaries, and the employee, in turn, practically cannot influence this within the framework of bilateral relations, and even more so - force the employer to do so. actions. In general, liability for gray wages can be considered by the following regulations:

• Article 122 of the Tax Code of the Russian Federation. This article assumes tax liability for non-payment of required taxes and fees. It provides for a fine of 20 or 40 percent of the amount of unpaid taxes, depending on the presence or absence of intent. Since the payment of gray wages is clearly an intentional act, a 40% fine is always applied to it.
• Article 5.27 of the Code of Administrative Offenses of the Russian Federation implies bringing the employer to administrative liability for violating labor legislation. A fine under this article can be imposed in the amount of 1 to 5 thousand rubles for an individual entrepreneur or from 30 to 50 thousand rubles for a legal entity.
• Article 199 of the Criminal Code of the Russian Federation provides for criminal liability for non-payment of taxes with a fine of 100 to 500 thousand rubles, as well as imprisonment for up to 5 years. However, if there is only one fact of prosecution under this article, the employer may be released from it, subject to payment of the required tax deductions with all penalties and fines.

Thus, the range of possible legal consequences for paying gray wages can be extremely extensive. Punishments such as disqualification, forced labor or arrest may also be applied to the employer.

Responsibility of the employee for gray wages

Responsibility for gray wages lies not only with employers, but also with ordinary workers. The regulations of Russian laws provide for the obligation to pay personal income tax for ordinary individuals, provided that their tax counterparty did not fulfill this obligation and they were aware of this fact. Accordingly, each employee is responsible for receiving a gray salary - to declare the amount received and independently pay 13% of the income received in the envelope to their territorial branch of the Federal Tax Service.

Legal regulation of this aspect is ensured by the provisions of Article 228 of the Tax Code of the Russian Federation. According to its principles, the fine for non-payment of personal income tax on gray wages is 5 percent for each month of late payment, up to 30% of the entire unpaid amount, but not less than 1 thousand rubles. For failure to fulfill the obligation to pay personal income tax on his gray income, the employee may also be prosecuted under the above-mentioned Article 199 of the Criminal Code of the Russian Federation.

An employee can make a payment without consequences for himself and without being held accountable until July 15 of the following year after the fact of non-payment of taxes. At the same time, he is obliged to declare such income in a shorter period of time - until April 30 of the year following the violation.

Unfortunately, not all employers comply with the requirements specified in official laws. One of the most serious violations is related to the concealment of the real earnings of employees registered at the enterprise. To optimize tax payments, many companies use unclean schemes. One such scheme is the payment of black wages. In this case, only a minimal part is shown. It is stated in the contract and other official documents. In fact, the employee receives the amount that they agreed on with the manager. If the tax authorities discover such a violation, this could result in serious consequences for the company’s managers, including criminal liability.

What is a gray salary?

Gray salary is a concept that means one of the illegal methods used mainly by small businesses. Due to not the greatest incomes, businessmen strive to increase their own earnings by any means.

Payment of wages is one of the most significant expense items. And using the method of paying so-called “black” wages, they write down part of the workers’ earnings in documents for the tax office (most often this is the minimum established wage in the state), and pay part of the salary in an envelope. This scheme is an average between white and black wages. To find out what a white salary is, you need to read.

Gray salary pros and cons

It should be said that there are more disadvantages for both employers and employees when using a scheme with gray salaries. Plus The only thing is to get more income as a result, but many managers put it above all other disadvantages.

The disadvantages for workers in this case are the following:

• in the event of disputes, employed persons can count on minimum amounts of compensation;
• the following payments are minimal: sick leave, vacation pay, dismissal benefits;
• small amounts of personal income tax deductions, and therefore small savings for pension payments;
• When applying for a loan, only the official salary is indicated.

For employers, the main disadvantage is the huge risk of being exposed and punished.

The salary is gray, where can I complain when I quit if I don’t get paid?

To understand how to get a gray salary upon dismissal, you should first familiarize yourself with the main legislative document on work issues - the Labor Code of the Russian Federation. The Code states that the amount of wages is a mandatory condition for employee-employer cooperation. Therefore, if upon dismissal a person does not receive the amount that he actually earned, you can try to prove that you are right.

In this case, there are two possible options: go to court or resolve the issue through a commission dealing with labor disputes. It is also possible to contact the prosecutor's office, the tax authority and the State Labor Inspectorate. Evidence for the applicant can be the testimony of witnesses - for example, former colleagues of a dismissed citizen.

Complaint about gray salary - sample

An application is submitted to the labor inspectorate for a gray salary addressed to the head of the State Inspectorate. The applicant also indicates his data in the header:

• address;
• telephone.

You can simply name the document – ​​Application. Additionally, the subject of the application is recorded - for example, about issuing an order to the organization to pay real wages after dismissal. The text describes the circumstances of the case - where, by whom and for how long the applicant worked. He also indicates that he was fired, but received an incorrect payment. Referring to the articles of the Labor Code, the employee asks to present for execution a mandatory order to carry out the correct calculation.

Gray salary responsibility of employer and employee

According to the Tax Code of the Russian Federation, the employer may initially be held administratively liable. The amount of the fine will be determined by the amount that the employer did not pay in tax (20% of this amount). A fine of up to 10 thousand rubles is also provided. for non-payment of insurance premiums.

Criminal liability for gray wages in 2018 is also possible. 199 Art. The Criminal Code can be used if the amount of obligations has reached large amounts. In this case, a fine of up to 300 thousand rubles may be imposed, as well as forced labor, arrest and, in the worst case scenario, imprisonment.

How to prove a gray salary in court?

You must file a regular claim with the court. It must be drawn up according to the sample design, describing the circumstances and indicating the claims. Since an ordinary employee cannot have documentary evidence of a gray salary, the only chance to prove his case is through testimony. Therefore, it is recommended to involve other people related to the company.

Every year the number of Russians willing to work for a “gray” salary is decreasing. However, the number of compatriots who agree to be paid in envelopes remains high - 47% of respondents on the recruiting portal Superjob.ru admitted that they were ready to work unofficially.

Risks

Russians cite a number of reasons why they have to agree to offers with salaries in envelopes - difficulties with official employment, profitable but “gray” offers, the presence of a disability pension, and this is just the beginning. A number of respondents admitted that in their regions almost all companies pay unofficial salaries. Others do not intend to pay taxes to the government institution, claiming that it constantly robs them.

According to HeadHunter Research Director Gleb Lebedev, the consent of applicants to salaries in envelopes is determined primarily by mentality - a person is ready to work for money, but does not think that money can be different. “This is a pursuit of short-term profit without regard to what will happen next,” the expert explained his point of view to an AiF.ru correspondent. In addition, according to Lebedev, we should not forget that finding a job is a long-term task, and many people often discard criteria such as a “white” salary, agreeing to offers just to go to work and start earning money.

“In everything that concerns personal funds, the best human qualities give way to pragmatism, and the choice is always in favor of money,” argues Head of the research center Superjob.ru Natalya Golovanova.

Pointed question

As a rule, the issue of “white” wages worries least of all young people under 24 years of age. 52% of young professionals strive for financial independence and gaining experience. In addition, 54% of men agree to an offer with a salary in an envelope, explaining their decision by the desire to provide for their family in any way. In turn, 39% of women are ready to work under the employer’s “gray” conditions.

At the same time, 31% of Russians surveyed by the portal do not intend to work for an unofficial salary, citing concerns for their pensions and family as their reason for their refusal. For a third of respondents, “the time for “gray” salaries has passed,” and some believe that “taxes and contributions, whatever they may be, should be paid to the state.” It is worth noting that in recent years the number of Russians who do not want to work for money in an envelope has been growing - two years ago their number was 27%, four years ago - only 21%.

Natalya Golovanova told AiF.ru about significant progress in paying salaries “We are gradually forgetting that until recently in Russia there was an even more terrible version of salaries - “black” ones, from which no tax deductions were made.” Now, as the expert notes, “gray” schemes are “not fashionable and profitable.”

The situation with salaries in envelopes is quite unpredictable, because it strongly depends on state taxation policy, says Gleb Lebedev. In particular, changes are planned in the system of contributions to the pension fund. “If contribution rates increase, it will be beneficial for employers to pay lower wages.” However, the expert recognizes the improvements taking place in this direction and states that more and more companies are being “whitewashed.”