This article will discuss wages, payment procedures, timing and size.
Salary is the remuneration paid for the employee’s labor, directly related to his qualifications, the complexity of the work performed, its quantity, quality, various compensations for work in special conditions (climatic, in territories contaminated with radiation, etc.), as well as incentive payments, that is, supplements that encourage and stimulate the employee.
The salary of each person is determined in accordance with the law-based system of remuneration on the basis of an employment contract, which gives a guaranteed determination of its size in compliance with the relevant criteria.
What are the terms and procedures for paying salaries?
Amendments to the law
According to the federal law of July 3, 2016 (No. 272-ФЗ), amendments were introduced into the Labor Code of the Russian Federation, which changed the terms for the payment of wages in 2017. Payments must not be made less than once every 14 days. Thus, the date of receipt of wages is not later than fifteen days after the end of the month for which it is charged.
Many believe that the main thing when calculating with an employee is to correctly calculate the amount that is due to him. However, such a statement is only half correct, since it is important not only to calculate wages correctly, but also to pay them on time. The subject of disputes is most often accrual of advance payments to employees. Questions arise as follows: is it worth dividing the salary into two parts, if it is small? Is advances to external part-timers? How to calculate its amount? Our article will help to answer these questions.
So, we will consider the terms and procedure for the payment of wages in more detail.
Payroll Periods
The employer must issue employees wages at least once every 14 days. It is worth noting that in the shopping center the concept of “advance” does not appear in principle: according to its definition, this is the salary for the middle of the month. In the article, we will adhere to this understanding in order to facilitate perception. At the same time, other payments are made on their due dates:
- vacation pay should be accrued no later than three days before the vacation;
- upon dismissal, the calculation is paid to the employee directly on that day.
The payment of sick leave is associated with salary payments: the benefit is paid on the next day after his appointment, as determined for payroll. If such a day is the one when the advance is paid, the allowance must come at the same time. The timing and procedure for the payment of wages interests many.
It is necessary to pay attention to the fact that the provision of the Labor Code on double payment has no exceptions and must be fulfilled by the employer with respect to all employees. Thus, an advance is paid without fail, including in the following cases:
- if the employee is listed as an external part-time;
- if the employee has voluntarily written a lump sum application;
- regardless of the amount of wages and the system adopted in a particular organization for which wages are paid;
- if employment contracts, local regulations of the employer, etc. establish a payment once a month; such a provision is incorrect and should not be executed, since the fundamental requirements of the Labor Code of the Russian Federation are violated.
In case of neglect of its requirements, the result of the inspection of the labor inspection will be a fine:
- for individual entrepreneurs and officials - from 1000-5000 rubles;
- legal entities - from 30000-50000 rubles.
Therefore, the payment of wages must be approached with all seriousness.
In what terms should a salary be paid?
For this period, the labor legislation does not have any exact terms for the payment of wages to employees. This means that the employer can determine them on their own.
It is important to consider the following factors.
The time interval between payments will be half a month. Moreover, they should not be carried out in one calendar month, for example, if the salary is paid on the fifteenth day of the first half of the month, then for the second - on the thirty / thirty of the first, if for the first - twenty-fifth of the current month, then for the second - on the tenth of the next etc.
More frequent frequency
I must say that the employer has the right to establish the frequency of payments more than once every half a month, for example, accruals can be made every week. A similar method is acceptable, since it does not adversely affect the position of employees and does not contradict the TC settings.
Payments should be made on specific days, not on time periods. The wording “from the 15th to the 20th” is unacceptable, since the main requirement of the Labor Code on accrual every half-month may be violated, since the interval between payments may exceed the due date due to an indefinite period.
If a fixed pay day falls on a non-working holiday or day off, salary is paid on the eve of such a day.
Each employee must remember that the employer is fully responsible for non-compliance with the terms of payment of wages, not only material, but also at the administrative level, and sometimes even criminal.
Prepaid expense
There are no specific requirements in the Labor Code regarding the proportions of salary payments. But Decree No. 566 states that the advance amount cannot be lower than the employee’s tariff rate for the time that he worked. Although we are talking about payroll for workers, the use of a similar approach with respect to the rest is quite appropriate.
Advance amount can be calculated in the following ways:
- in proportion to the time that was worked out;
- in the form of a certain amount calculated, for example, as a percentage of the employee’s salary.
Advantages and disadvantages
The second option has a rather serious drawback, since with a fixed amount of the advance there is a possibility that the employee will not work for him (for example, if he spent most of the month on sick leave, without leave, and the advance was paid at the end of the month, salary accrued may not cover the full advance payment previously paid in. As a result, the employee has a debt that will have to be held with some difficulties in paying employees wages.
The first option, in proportion to the advance payment paid, is much more preferable, since the time worked on the fact is paid, but the process of calculating it is more time-consuming for the accountant. At the same time, the amount of the advance payment is calculated according to the salary of the employee and the days actually worked in the first half of the month, so the probability of issuing an inappropriate advance is negligible. There is a certain procedure for changing the terms of payment of wages.
Employee notice
It is worth noting that the Labor Code indicates the obligation of the employer to notify the employee in writing of each payment of wages, including an advance:
- on the components of the salary accrued for a certain period;
- the amount of other amounts due to the employee, including material compensation for violation of the terms of any payments by the employer (vacation pay, payments upon dismissal, etc.);
- on the amounts and reasons for deductions from wages;
- about the total amount to be paid to the employee.
Such information should be contained in a special pay slip, which is approved directly by the employer with the participation of the representative body of employees.
What is salary compensation? About it further.
Payment Methods
Salaries can be paid to employees either from the employer's cash desk, or by bank transfer. Also, legislation governing the world of work allows part of the salary to be paid in finished goods, in kind. It is worth noting that a certain method of payment must necessarily be recorded in an employment contract with an employee. Violation of the terms of payment of wages threatens with penalties.
Cash payment forms may be as follows:
1. Cash in cash through the following documents:
- Settlement and payment or payroll;
- account cash warrant.
If the staff is small, then payments to each employee can be made out in the form of a separate cash warrant. If the number of employees is high, then it is much more convenient to make a payroll sheet on everyone, while an expense order should be made for the entire amount issued on the sheet.
2. Transfers to a bank card.
The procedure and conditions for payment in a non-cash format should be determined in an employment contract with an employee or in a collective agreement. To transfer wages it was more convenient, many employers draw up agreements with banks for the issue with further servicing of salary cards for their employees. Such an approach makes it possible to transfer the entire amount of payments due in one payment order with a register attached to it, where the amounts credited to each employee’s account are specified.
Bank transfer
It should be noted that the transfer of salaries in non-cash form should be made only if the employee agrees, exclusively at the details specified in his application. Also, the employer does not have the right to impose any particular bank on the employee, since labor legislation allows the employee to change the bank at any time, where he is paid. To do this, you must notify the employer in writing of a change in the details for payroll no later than five business days before it is paid.
Delay in payroll is unacceptable.
Calculation and payment of insurance premiums and personal income tax on salary
So, wages are paid to employees at least twice a month. For this reason, many are wondering: is an employee obligated to deduct personal income tax and insurance premiums also from an advance? According to the legislation, such contributions are accrued based on the results of wages received per month. The Tax Code prescribes that the date of receipt of income in the form of salary is the last day of the month for which it is accrued. That is, neither personal income tax nor insurance contributions should be calculated from the advance payment.
Single terms
The terms of payment of wages and insurance contributions are the same for all employers, do not have a connection with the date of payment of wages. At this stage, payments to extrabudgetary funds should be made before the fifteenth day of the month that follows the month of payroll. Only contributions to insurance in the FSS of the Russian Federation against diseases of a professional nature and accidents that must be paid on the day appointed by the bank to receive funds for payroll for the past month are of an exceptional nature.
Personal income tax payment time
The time for paying personal income tax is related to the method of issuing salaries and the established terms:
- if the salary is paid in cash from the proceeds, then personal income tax is paid no later than the day following the day it is received;
- if the salary is accrued in cash from the funds taken from the payroll, then no later than the day the money is received from the bank;
- if the method of receiving wages is non-cash on the cards of employees, then no later than the day when the funds are transferred to employees.
Accounting for payroll, insurance contributions and personal income tax is carried out on the last day of a fully worked month.
We examined the timing and procedure for paying salaries.