Violations of labor laws are very common. Often employees do not know their rights, but it happens that they are simply not in a hurry to use them so as not to spoil relations with superiors or even lose their jobs. The payroll must be issued by the employer separately to each employee. This is one of the most frequently violated provisions of the law. It will be useful for accountants, human resources personnel and just employees to find out everything about the payroll sheet: what it looks like, how to issue it, why is it needed and what threatens for violation?
What is a payroll slip?
Not so long ago there was a period in the country when people worked for working days, simply put, for “ticks”. Fortunately, this time has passed, and now skilled labor is adequately paid. The state today more than persistently recommends getting a job where they pay a “white” salary. What is the reason for this? First of all, with tax deductions and subsequent guarantees for the employee.
Salary - employee remuneration for labor, which includes compensation and incentive payments. It is negotiated with the employee before taking office and cannot be less than the subsistence level.
The Labor Code obliges the employer to notify the employee in writing of what his salary for a certain period includes. Those. each employee should receive a document in which the components of his salary for the period (most often a month) will be painted.
This information document is the pay slip for the employee's salary.
Why is this needed?
Documents in an organization are always a delicate matter. On the one hand, it’s very “boring,” on the other hand, it’s important. It’s good if the employee responsible for them (accountant or personnel officer) understands this, always stands on guard and is ready to enter into a constructive dispute even with management, defending the interests of the company from the point of view of law.
So, the labor legislation requires all employers to issue each employee a pay slip. Why is it needed:
- to get information about the components and salaries;
- for presentation in court as evidence in the event of a dispute.
Why is it important for the employer to issue an employee salary slip:
- to avoid trouble in the event of a labor inspection, since it is mandatory for extradition;
- to protect yourself from possible litigation. The fact is that, by law, an employee can go to court within three months after a labor dispute based on financial grounds. If he addresses later, the court will not consider his application. This period is considered from the moment the employee is notified of his salary. Those. if he received a slip, then he will have only three months, and if he didn’t get one, he can come in even a year later and say that he only learned yesterday (from any source) that he was underpaid.
The form
It is noteworthy that there is no special unified form of the settlement sheet. Each employer has the right to independently decide what the payroll sheet should look like at his enterprise.Of course, there are a number of recommendations that should be considered when preparing your form.
First of all, it is necessary to develop a position and approve the form of the settlement sheet, fixing them in a local regulatory act. The director and the trade union body sign the sample, if this is not available, there should be an entry on the form: “At the time the form was approved, the trade union body of workers was not created.”
The graphs, which must certainly contain a pay slip:
- name of the document (payment slip for the "period");
- name of the organization, full name and position of the employee who issued the sheet, as well as full name and position of the employee who received the document;
- Further, it is more convenient to place everything in a plate that will include several main columns: accrued, deducted, issued;
- The number of hours worked (days), the date of payment and the amount in the appropriate columns should also be indicated.
- The column “Accrued” will be divided into payments that have been accrued for the period: salary, vacation pay, bonuses, allowances, compensation, etc.
- Field “Retained” can be divided into personal income tax, child support, fines, etc.
- In the column “Paid out” there will be information about the funds actually disbursed, taking into account all deductions: advance payment, salary, vacation pay, sick leave.
By the way, the printing and signature of the leadership are not mandatory, but if they are (on all sheets or at the request of certain employees), this is not a violation.
Below is a payroll sheet (form) of one of the Russian companies as a sample.
How to issue settlement sheets correctly
Payroll sheets must be issued together with the payroll. But since it is paid, as a rule, twice a month (advance and balance), the sheet can be issued once at the last payment. But it should contain information about all operations with the employee's earnings for the period.
In order to avoid disputes, it is better to issue a pay slip on the signature of the employee. The employer independently decides where it is more convenient to fix the issuance of leaflets: in a separate journal, in a separate column of the payroll sheet, or on the spine that remains in the accounting department.
By the way, now there are enterprises that do not give out printed sheets of paper in printed form, but send it to the employee’s email. The law does not prohibit this method of notification (more precisely, it does not say anything about it). Although Rostrud strongly recommends that everyone give out only printed sheets. The main thing here is to think through everything to the smallest detail, perhaps get the written consent of the employee.
Today, military personnel are actively using electronic checklists. Recently, each person in the service can log into their personal electronic account, find the section “Checklist for the salary of a military man” and print it.
When issuing payment sheets, it is worth remembering the law of personal data and not allowing the publication of confidential information of the employee to other employees.
Salary on a bank card. What to do with settlement sheets?
Today, more and more enterprises transfer employees' salaries to their bank cards, rather than paying cash through the cashier. This is due to the modern rhythm of life.
What to do in such cases with settlement sheets? The law clearly and clearly spelled out: the employer must issue each employee a pay slip.
It turns out that even if the employee does not come monthly to the accounting office for a salary, a settlement sheet should be issued to him. And not by request, but required. The accountant rightly notes that this is inconvenient and time consuming. Yes, it is, but nothing can be done about it. If you do not need labor inspection problems, follow the letter of the law.
Responsibility for violation of payment sheets
In case of violation of the law in the field of preparation and issuance of settlement sheets, the employer will have the following responsibility:
- A fine in the amount of 1,000 to 5,000 rubles may be imposed on an official (s) or an entrepreneur;
- For the organization (legal entity) a fine of 30,000 to 50,000 rubles is provided.
- Suspension of the enterprise for up to ninety days.
This administrative sanction may be imposed by the court after verification by the labor inspectorate in accordance with article 5.27
Help 2 personal income tax and payroll leaflet - what is the difference?
Certificate 2 NDF - a document of the established form, reflecting the income of a person for a certain period (most often 2 months or a year). This certificate is issued by the employer within three days from the date of the employee’s request. The form must be signed by the director and accountant, as well as the seal of the organization. The issuance of a certificate is recorded in the journal.
Often, employees order such a document to confirm income when applying for a loan or subsidy.
In contrast, the pay slip is issued monthly and without the request of the employee, as well as mandatory upon dismissal.
Company accounting and employee salary
Accounting at all enterprises is in the form of encrypted numeric codes. They vary depending on the activities of the company. For government organizations, it is customary to use huge ten-digit codes, while self-supporting enterprises usually use two- or three-digit codes.
This feature of accounting also affected the domestic payroll sheet. Deciphering codes is the task of an accountant and personnel officer, employees do not need to delve into these subtleties.
