Advance or prepayment - a certain amount in money terms or other property value, which is transferred in a sign that the obligation will be fulfilled before the start of the counter. This is not a deposit. These two terms have different legal meanings, although they partially coincide in some respects.
Advance in trade relations
The difference is that if the terms of the contract are not fulfilled by the party responsible for the violations, then it will lose the deposit. For the advance, such a rule is not applicable. Moreover, unlike a deposit, an advance is not understood as a form of securing a contract, but only as a means of fulfilling obligations. It is also important when goods are delivered on credit terms, which can be from about ten to forty percent of the contract value and count towards the final settlement. There are rare cases of applying an advance payment - 100%.
If the obligations are not fulfilled, then the advance is returned, and for large transactions, a bank guarantee ensures the return. He also acts as evidence of the conclusion of the contract, but, unlike the deposit, returns, therefore this is not a way to ensure real execution. In international trade relations, consumer advances are often used, which act as a form of lending to importers of exporters. And how many percent should be an advance on salary? First, let's deal with the definition itself.
As for the concept of “advance payment”, there is no specific definition in the Labor Code of the Russian Federation, nevertheless, this concept is widely used as an integral part of salary or wages.
How much is the advance payment of the salary? Let's talk about it below.
Salary and its components
When labor activity is carried out at private or state enterprises, employees are paid a salary (wage) for the work done. According to article No. 136 of the Labor Code, the employer is obliged to pay the due funds twice a month.
Salary is a financial reward for the time actually worked by an employee. Tariffs are payments that are calculated based on the amount of goods, work or services produced. The rest of the salary is considered motivating and includes various kinds of payments, for example bonuses, bonuses, surcharges that are accrued once a month, or in a quarter, or subject to overfulfillment of the plan. There may also be other conditions specified in the employment contract. Any bonus payments are recorded in the documents as a percentage or a specific amount.
This includes various factors. For example, the district, which establishes the administration of a particular territory: region, region, etc. For example, in Moscow and the Moscow region this ratio was equated to unity, and in the Sverdlovsk region - 15%. It must be taken into account when the salary is calculated. In the northern regions of Russia, there are so-called northern surcharges, which are accrued due to severe climatic conditions.
Part of the salary that is issued in the first half of the month is called an advance. How many percent give an advance on salary? The amount of payment and dates are established by the rules that are prescribed in the labor contract, collective or local regulatory act of the organization.
One-time payments
Often, for certain reasons, the employer pays the employees the whole amount at a time on the appointed date of the month, and it does not matter how much interest the advance payment on salary should make. Such actions do not meet the requirements of the labor legislation of Russia and may lead to penalties.
The essence of the advance
There is no direct definition of the concept of “advance” in the Labor Code, but it says that the wage fund allocated for a month should be divided into two parts. How much percent of the salary is paid in advance? An employer may give half the salary, or maybe less. In other words, each employee is supposed to pay the amount earned by him in two installments, and one of them, which is issued in the first half of the month, is usually called an advance.
How much is the advance payment of salary paid by law?
At the legislative level, it is not spelled out in what percentage and on what dates the amount should be paid. The terms of the letter of the Ministry of Social Development and Health to the Federal Tax Service clarify a little, where the first organization recommends charging money in equal parts, while the second suggests determining the amount to be paid out depending on the time actually worked by the employee.
Therefore, in order to be paid half the amount of the salary, it is necessary to issue an advance in the middle of the month, at about 15-16 dates.
In practice, as a rule, an advance is paid in a smaller amount, since all bonuses and allowances are accrued with the main part of the salary. Moreover, in labor contracts, many intentionally underestimate the percentage of the first part of the salary. Therefore, usually the first amount is not more than one third of all monthly income.
Now the question of how much percent advance payment from a salary should not baffle.
Legislative amendments
In 2016, some changes were made that affected the timing of the advance payment, as well as its size. Now organizations are ordered to pay the first part of the salary no later than the fifteenth of each month. This norm was established in connection with delays in payroll, which increased fines for violations of the provisions of the Labor Code.
The main innovation was the emergence of a norm according to which an employee receives an advance up to a maximum of 15 days after receiving the main salary. If desired, the employer can pay the money earlier than the due date, this action is not considered a violation.
Advance in 2017
What is the percentage advance on salary in 2017?
Exactly a certain percentage for the payment of earnings for a month in 2017 is not established by the current Russian legislation. Accruals to employees should be made at least twice a month, taking into account the time worked upon.
In reality, organizations either proceed from the time actually worked, or set a fixed percentage, as a rule, it varies between 30-50%. To the question of how much percentage of the advance payment of the salary is, you can answer based on these data.
The accrual methodology is chosen by the company at its discretion and is prescribed in the local regulatory acts of the enterprise. In any case, the calculation is made according to the time sheet.
In cases of establishing an advance equal to 50% of the amount of wages, the main second part of the payment may be more, as various bonuses, bonuses, allowances are added.
Salary not lower than the minimum wage
All enterprises of any form of ownership, which pay the amount below the minimum established (minimum wage), will begin to bring to administrative responsibility. Penalties are envisaged, the amount of which exceeds fifty thousand rubles, and for a repeated such violation, the head or accountant may be disqualified up to 3 years.
Calculation technology
How many percent of the salary pay advance accountants?
Accountancy specialists calculate the advance amount using one of the following methods:
- the amount of the total salary established by the labor agreement is divided by the rate of working days in a month, with further multiplication by the amount of days worked, starting from the first day and by the date of advance payment;
- by multiplying the units of finished products by the piece rate, when the company uses the piecework wage system (in the calculations it should be borne in mind that the amount of personal income tax is not deducted from the advance payment);
- the amount of the tariff rate with all surcharges and allowances is multiplied by a coefficient equal to 0.5 (such charges do not include payment for holidays and weekends, which is usually not beneficial for the employee, as in some months such an advance will be insignificant, for example, in January and in May);
- when the amount of the tariff is divided with all the stipulated surcharges and allowances by the existing standard of working hours and with further multiplication by the norm of the time worked out upon the fact for the first half of the month.
In situations where the employee was not present at the workplace for the first 2 weeks of the month, for example, was on vacation, he is not entitled to an advance. And if the absence was partial, then its size is calculated by calculating the due amount for the full half of the month, after which it must be divided by the norm of working time (half a month) and multiplied by the number of days worked upon.
The need for clear regulation
In order to avoid complaints from the supervisory authorities and in order to minimize comments in the event of a tax and accounting audit, it is advisable to include a clause that explains the nuances of calculating the advance payment in this particular organization in the Regulation on the salary of employees.