All employees in the enterprise work for a monetary reward. This is the right of the employee and the obligation of the employer. Salary payment is provided for in an employment contract. The same document indicates compensation for delayed wages. Read more about how it is calculated and calculated, read on.
The essence of the problem
Salary is paid to the employee for the work done. Parameters for accruals are taken from the employment contract. It spells out the norm of time, development and responsibilities. Salary can be set in the form of rates, piecework rates. If the employer did not pay the salary on time, then in most cases the employee has the right to receive compensation. It does not matter if the delay occurred due to the fault of the employer or not. His expenses on the payroll will increase. This is provided for by the Labor Code.
A responsibility
Delay in payment of salaries is the most frequent violation that heads of organizations commit. The law provides for compensation for delayed wages. In addition, the employer has the risk of disruption due to suspension of work. For this violation, the employer bears disciplinary, administrative and criminal liability.
Salary must be paid at least once every two weeks. Specific dates are set and prescribed in the collective agreement. If the head does not adhere to them, then, in addition to the prescribed remuneration, he must pay compensation.
Fines
What compensation for delayed wages is prescribed by law? A sanction of 5 thousand rubles may be applied to officials. The employer is fined in the same amount or the company is suspended for 90 days.
What compensation for delayed wages is provided for legal entities? In the amount of 30-50 thousand rubles. Additionally, liability is provided in the form of a suspension of work for 90 days. If such an offense was repeated repeatedly, then the company may be closed for three years.
Compensation for delayed wages
Having dealt with what types of fines are, and when they are charged, we turn to the issue of costing. Calculation of compensation for delayed payment of wages is carried out according to the following formula:
Compensation = Payout x (1/300) x Central Bank Rates x Number of days.
But that is not all. According to a similar formula, compensation is calculated for the delay in payment of wages, vacation pay, and leave. The employer may increase this amount at his discretion. This fact should be spelled out in the documentation. In order to calculate compensation for delayed wages, you need to substitute calendar days of delay in the formula, starting from the planned date and until the day of actual payment. Calculation is carried out for the entire amount of the payment, including premiums, advance payments for each day of delay, starting from the planned date and until the day of actual payment. If it falls on non-working, then accruals should be made the day before. That is, if the payment is due on Sunday, the actual transfer of funds on Monday is considered already past due. The refinancing rate changes periodically. If the changes occurred during the period of delay in payment, the calculation is carried out in two stages: first at the old rate, and then at the new. The results are summarized.
Example 1
According to the employment contract of the company, the salary is paid in two stages: the 20th date - advance payment and the 5th day - final payment. An employee of the organization has a salary of 15 thousand rubles. (after withholding personal income tax). Advance for December in the amount of 7 thousand rubles. was listed on January 11 of the following year along with the final settlement. Payment day - December 20 - falls on a day off. Consequently, the payment was due on December 19th. The delay is 23 days. The day of final settlement - January 5 - is a holiday. That is, the final settlement must be made on December 31. The delay is 11 days. The Bank of Russia rate is 13%. We will calculate the compensation for the delay in wages:
7000 x 23 x (1: 300) x 0.13 + 8000 x 11 x (1: 300) x 0.13 = 107.9 rubles.
Extreme measures
If the delay exceeds two weeks, the employee may notify the manager in writing that he will not work until he receives the full amount. This condition must be spelled out in the contract. Stopping operation is prohibited if:
- a state of emergency has been introduced in the country;
- employee - civil servant;
- if it comes to working in organizations that ensure the country's defense, or law enforcement agencies;
- the employee is engaged in activities related to the maintenance of the life of the population.
After applying, the employee may be absent from the workplace. After receiving a notice that the manager is ready to compensate for the delay in salary, the employee must come to work. Violation of this requirement is regarded as a violation of discipline. During a forced downtime, all rights are reserved for the employee. Nobody has the right to occupy his workplace. The downtime is included in the length of service.
Trial
More often than not, the employer simply pays the salary debt and ignores the claim for compensation. That is, for violation of the rights of the employee, he is not responsible. In such cases, you should go to court. Responsibility will be borne not only by the director, but also by an employee of the personnel department for incorrect accounting, an accountant - for errors in calculating the due salary.
According to the law, the employer's inaction, which caused moral harm to the employee, can be compensated in the form of cash. The amount of payment shall be determined by agreement of the parties or determined by the court. If the case of payment of compensation reached the court, then most likely the decision will be made in favor of the employee, even if the employer is not guilty of the delay. Although there are times when the latter does not specifically pay salaries on time.
If the delay exceeds two months, the employer may be held criminally liable. Compensation for delayed payment of wages in this case is 119.99 thousand rubles. or the salary of the culprit for the year. More serious measures include imprisonment for two years, deprivation of the right to engage in a specific type of activity for a term of five years. If the delay caused serious consequences, compensation for the delay in the payment of wages may increase to 99.99-499.99 thousand rubles. Such a heavy measure is provided if the delay in payment lasts more than two months and is associated with personal interest.
In all honesty, the employer will not take the initiative to pay compensation. But refusing to recount people who have made such a request is not worth it. Otherwise, the matter will really reach the court.
Taxation
In short, compensation for the delay in personal income tax is not taxable if it is calculated on the basis of the legislative minimum and does not exceed the interest established by the employment contract. The situation looks different if nothing is written in the collective and labor contracts about the amount of compensation. Calculation is also carried out at the refinancing rate. But all "refunds" that exceed the specified amount will be subject to personal income tax.
Organizations that are on the UST do not tax all types of legislative compensation (within the limits). The same rule applies to contributions to the Pension Fund and compulsory social insurance. It does not matter whether the calculated amount exceeds the legislative restrictions or not. In any case, taxes are not levied. Exceptions are cases when the organization wrote off the transferred payments to expenses. Although in Art. 265 of the Tax Code stipulates that fines, penalties and forfeits relating to civil law contracts can be written off as expenses.
In accounting, all of these amounts can be written off to expenses by posting DT73 KT91-2. If the company did not take risks and wrote off the compensation paid, then it has permanent tax differences in its balance sheet (DT99 KT68).
Example 2
We supplement the conditions of the first example. The employee was paid compensation at a rate of 0.1% for each day of delay. This rate exceeds the bank rate. The labor or collective agreement does not explain any such situations. We carry out the calculation of compensation for the delay in payment of wages:
7000 x 23 x 0.001 + 8000 x 11 x 0.001 = 249 rubles.
The minimum non-taxable amount is 107.9 rubles. (example 1).
The difference is: 249 - 107.9 = 141.1 rubles.
Personal income tax is withheld from this amount: 141.1 x 0.13 = 18.34 rubles.
Amount to be paid: 107.9 + (141.1 - 18.34) = 230.66 rubles.
Compensation for delayed wages: postings
Compensation is not included in the total cost. This is a sanction for violation of the terms of the contract. In the BU, such amounts are recognized in other expenses. The accrual of compensation is reflected in account 73 by posting DT91-2 KT73. After the calculation of monetary compensation for the delay in wages, this amount is paid: DT73 KT50.
In conclusion, it should be noted: if the delay in the payment of salaries is due to the untimely transfer of funds from debtors, the organization will still have to pay compensation. But in this case, you can rely on Art. 395 of the Civil Code of the Russian Federation and to demand compensation from the debtor.
