The main criterion in terms of settlements with employees is not only the correctness in the amount of money, but also directly in the order of its payment. How is salary and advance paid? New rules were introduced how long? Is there a need to split salaries into advance payments and the final amount under certain circumstances? You can find answers to these and other equally interesting questions in the process of reading this article.
The concept of advance salary
Before considering how salary and advance are paid, order calculations and current dates, it would be appropriate to determine the fundamental concepts. To do this, refer to the source in the form of article 136 of the Labor Code. It says that salaries are paid at least every fifteen days. But what to do with the advance? The fact is that there is no mention of him in any article of the Labor Code. How to interpret the advance on wages?
In fact, an advance should mean wages directly for the first half of the month. This is the whole secret! How is salary and advance paid? Initially, the employee receives payment for his work for the first fifteen days of the month. A little later, he is given a certain amount of money for the next two weeks.
How is salary and advance paid? Rules and Order Payments are mandatory prescribed in the local documentation of a particular commercial structure. As a rule, it is played by the rules of the labor schedule or the collective agreement. By the way, it often happens that the relevant rules are prescribed directly in the employment contract. How is salary and advance paid? Term Payments actually do not play any role in practice. For example, can salaries be awarded to an employee four times a month? Of course! It is permitted to pay money in accordance with the law at least every day.
How is salary and advance paid? rulesprescribed in the Labor Code establish an exclusively minimum frequency - at least twice a month. More often, one way or another, payroll is not prohibited for employees. In practice, some organizations actually make advance payments twice a month.
Terms of advance payment and salary
How much is the advance payment and salary paid? Of course, this issue excites employees of almost any organization no less than the amount of payments themselves. It is important to note that on 03.10.2016, in article 136 of the Labor Code of the Russian state, there were some changes regarding the date of payment. When is advance payment and salary paid in Russia after changes in legislation? It is important to note that the specific payroll period for employees is formed through the organization’s internal labor regulations, a labor or collective agreement. This installation should be made no later than fifteen days immediately after the end of the period for which the employees received the funds. Still how much is the advance payment and salary paid? From the above norm it follows that the payment of the second part of wages (in other words, the final payment with employees) should be made no later than the fifteenth of the next month. For example, the payment of wages for November is realized no later than the fifteenth of December.
When is advance payment and salary paid in Russia? The above is an example of a final settlement with employees. However, you must remember about the advance. Having returned to the original norm that salaries should be paid to employees at least every fifteen days, we can draw the corresponding conclusion: advance payment (in other words, remuneration for the first fifteen days of a month) is paid in accordance with the new rules no later than the last day of one or another months. For example, an advance for September is paid no later than September 30th.
For what period is a salary advance paid? The answer to this question is given in the most detailed way. It should only be noted that as a result of recent changes in the plan of legislation, the terms for issuing salaries and advance payments are strictly regulated. So, the gap between these two categories must be equal to approximately fifteen days.
How is salary and advance paid? Specific dates
As it turned out, a certain date for wages and advance payments through labor legislation has not been formed. The labor code only limits the time a little and suggests that the number itself is set by the leaders of the structure. How is salary and advance paid? It is worth noting that today it is safer to formulate the deadlines directly in relation to the advance payment for wages, taking into account the point of view of control departments and established judicial practice. So, Rostrud experts strongly recommend that these dates be set in the middle of the month, that is, the fifteenth or sixteenth day.
Nevertheless, when forming a specific date for the advance payment, for example, on the twenty-fifth day, no punishment is provided, because there is no violation either. Why? The fact is that in such a case, the payment of wages to employees falls on the tenth day of the next month. This term somehow fits into the legislative framework. It is important to note that it is prescribed in the internal documentation of the structure.
additional information
How is salary and advance paid? In accordance with the opinion of the Ministry of Health and Social Development, the advance payment period, which falls at the end of the already worked month (for example, on the twenty-fifth day), in any case, contradicts the rules specified in article 136 of the Labor Code of the Russian state. So, if an employee began to perform labor activities on the first day of the month, then he will receive an advance on the twenty-fifth day of the same month. Accordingly, the requirements of the law regarding the payment of wages at least every fifteen days cannot be observed. A similar position is reflected directly in the letter of the Ministry of Health and Social Development of 02.25.2009.
It is important to add that some of the judges share the opinion presented above. They are firmly convinced that the advance must be paid on the fifteenth or sixteenth of the calendar month. In addition, the number of days in this month must be taken into account. By the way, relevant court decisions exist today, but they concern only certain regions.
A certain date or a certain period?
It would be advisable to pay close attention to the fact that the date of payment of wages and advance payments refers to a specific date, not a time period. So, in a letter to the Ministry of Labor dated November 28, 2013, officials considered the situation when an organization in the regulation on salaries (or labor contracts) determines not exact dates for the issue of funds to employees, but some periods. For example, an advance is issued from the fifteenth to the twentieth day of each month, while salary is calculated from the first to the fifth of the next.
In accordance with the point of view of the Ministry of Labor, these formulations are incorrect.Why? The fact is that under such circumstances, the employer is not able to give a guarantee of compliance with a frequency of fifteen days. A similar opinion is also expressed in a letter from Rostrud dated June 20, 2014. Thus, on the part of employers, it is advisable to select a specific date for the advance payment and salary to employees.
How much is a salary advance paid?
From the interpretation in the Labor Code, it follows that in reality, labor legislation is not endowed with such a concept as advance payment. This is just a certain part of the salary paid directly for the first fifteen days of the month.
What is the ratio of advance payment and salary? It is important to note that in accordance with article 423 of the Labor Code, the standards of the Soviet Union are used today when they do not contradict modern labor legislation. So, there is a very interesting resolution of the Council of Ministers, whose name is “The procedure for the payment of wages to workers for the first fifteen days of the month. Surprisingly, it does not contradict the Code at all. It states that the size of the advance payment in respect of the employee’s salary for the first fifteen days of the month is formed directly by agreement of the employer and the trade union. In addition, this fact is mandatory prescribed in the collective responsibility agreement.
How much is the advance payment from salary? The minimum amount of the advance payment must exceed the employee’s tariff rate for the time worked upon. Thus, when calculating wages for the first fifteen days of the month, the employer must pay attention to the above resolution and be sure to take into account the time that the employee worked on the fact. By the way, the relevance of the decree of the times of the USSR was confirmed by Rostrud in a letter dated September 8, 2006, “Calculation of Advance Payments on Wages”.
findings
From the foregoing, it would be appropriate to formulate two main conclusions:
- Firstly, the minimum payment for the first fifteen days of the month should be equal to (or exceed) the employee’s tariff rate for the time that he actually worked.
- The amount of advance payment of wages is not calculated conditionally (forty percent of the salary, for example), but under the obligatory condition of taking into account the time that the employee worked after the fact, in accordance with the letter of the Ministry of Labor dated February 3, 2016. That is why now, before making accruals, accountants will need to create time sheets for the first fifteen days of the month.
Additional Information
Today, as a rule, salary is only a fraction of the salary. That is why, when determining the amount of the advance, it is necessary to take into account other elements of the monthly income (since the employee has already worked for fifteen days, he has the right to receive a part of payments of an additional nature). Among them are allowances and co-payments due to difficult working conditions, completing additional assignments, combining professions or positions, filling an absent employee on temporary terms, and so on.
By the way, incentive bonuses and remuneration do not affect the size of the advance payment in any way in accordance with the letter of the Ministry of Health and Social Development of 02.25.2009. Why? It is logical that the results of labor (in other words, the basis for the provision of bonuses) become apparent exclusively at the end of the month. This rule applies to the percentage of wages.
Why 40 percent?
If the calculation of the advance payment in accordance with the legislation is exactly the same as described above, why is it so popular today to pay forty percent as an advance? In the Labor Code, none of the articles indicate the exact amount of the advance payment. So, the question of the percentage of advance payment of wages can be considered inappropriate.However, the employer will not be able to pay less than forty percent. Why so?
The fact is that labor legislation justifies the rules only in relation to the payment of wages. So, the size of the payment for the first fifteen days of the month, one way or another, must correspond to the energy costs of the employee. If you subtract thirteen percent of personal income tax from one hundred percent of the salary part, you get eighty-seven percent of the salary. The rounded half of this value is the notorious forty percent. If an employer establishes a smaller advance, employees have the right to file a complaint with the relevant state bodies, because this is a direct violation of labor legislation (article 136 of the Labor Code). In order to avoid risk, it is advisable to determine the advance payment directly from the calculation results, and not to establish a fixed percentage. In addition, when an employee is hired in the second part of the month, for example, on the eighteenth day, and the advance is paid, as a rule, on the twentieth, the payment is not charged to the new employee, since he did not carry out labor activities in the first half of the month.
How is sick leave paid?
Today, most people are interested in the question of whether sick leave is paid in advance or salary. It is important to note that there were no significant changes regarding the rules for calculating sick leave in 2016. Thus, the legislator has not established a fixed amount as a payment in connection with the temporary disability of the employee. Therefore, the size of the sick leave is formed directly from the employee’s salary, as well as in accordance with the duration of his work in a particular organization.
As it turned out, the insurance period of the employee (but not the labor) in one way or another affects the percentage of the average salary, which is used to calculate and further pay sick leave in the current year. So, specific interest rates are used: sixty, eighty or one hundred. The first rate is appropriate in the case of a five-year (or less) experience; the second - from five to eight years of experience; the third - for an experience of more than eight years. It is important to add that the commercial structure pays for the first three days of the employee’s temporary disability for his own money, while the rest is paid by the Social Insurance Fund. By the way, the sick leave must be executed correctly, because some shortcomings can turn into a refusal to the employee to provide sick leave. Today, there is a certain limit in relation to the average wage per day, used to determine the amount of sick leave payment. It equals 1901, 37 rubles. It is important to note that the calculation of payments due to the onset of temporary incapacity for work must be carried out within ten days immediately after the provision of the sick leave to the employer. As a rule, sick leave is paid at the time of salary or advance payment. It is logical that it depends solely on what is paid earlier.
Thus, the employee is accrued benefits in case of his illness or because of temporary disability of his close relatives (as a rule, this applies to children). The basis for its receipt is nothing more than a sick leave. In addition, the amount of this benefit strictly depends on the average salary of the employee, as well as on his insurance experience. It must be remembered that today there are specific conditions in the presence of which the sick leave is paid only partially or not at all.