Every person who carries out labor activities wants the payment of its result to be worthy and timely. However, the employer may delay the transfer of an advance or salary due to the fact that he does not know the rules for their calculation, as well as withholding taxes on payments. This article will discuss the issue of advance payments and salaries under the new rules, the registration and withholding of taxes on advance payments and salaries, as well as possible liability for non-compliance or violation.
New rules for salary and advance payment
On October 3, 2016, the advance payment and salary according to the new rules came into force. Now, salaries cannot be paid later than the 15th day of the next month. Also, penalties for non-compliance with labor laws and the amount of compensation for failure to meet the deadlines for issuing advance payments and salaries to employees were increased. Therefore, each employer must know and understand whether adjustment of labor contracts is necessary and whether an order should be issued on the timing of payments to employees.
Advance payment terms and salaries under the new rules
The Labor Code, in article 136, stipulates that the employer must pay his employees at least 2 times a month. Such rules apply to both individual entrepreneurs and large companies, without exception. It is not allowed to pay labor once a month, even if it will be at the request of the employee.
Typically, companies used to make payments twice a month: at the beginning of the month - an advance, the amount of which corresponds to the hours worked at the time of payment, and in the second half of the month - the final payment for the month in the form of wages.
Starting from October 3, 2016, the Labor Code of the Russian Federation was amended. Now the advance payment and salary are issued according to the new rules. As before, salaries must be paid at least twice a month. But now the deadline for the final monthly calculation is the 15th. That is, if an advance payment is made at the enterprise on the 20th of any month, then the salary must be paid exactly after half a month, that is, the next month of the 5th. If the company pays the advance payment on the 2nd day, and the salary in half a month - on the 17th day, then this payment term does not currently comply with the law, so the company needs to revise its deadlines. Be sure to check the established settlement dates at the enterprise. The deadline for the advance payment is the 30th day of the month, and for the salary - the 15th day of the coming month. Adjustments should be made to the Regulation on Remuneration of Labor and the Rules of the Labor Schedule, if necessary. In addition, it is necessary to notify employees of new due dates through an additional agreement.
Issuing advance and salary in a new way
How to issue an advance and salary under the new rules? Let's figure it out. Advance payment and salary under the new rules in 2017 should be carried out at least once every two weeks under article 136 of the Labor Code of the Russian Federation. This payment is made on the day that is established in the contract with the employee. Therefore, an advance is considered the first part of wages for a specific period of time worked. The amount of the advance payment of the employee should be no less than the tariff rate for the worked time period. The period for making these payments is not legislatively fixed, but in connection with this, regulatory authorities gave explanations.
The size of the advance payment and salary under the new rules is also very important.The amount paid should be almost the same for each half of the month when calculating the advance payment. Therefore, in order to receive approximately two identical amounts for the hours worked in a certain period, the first payment must be made somewhere in the middle of this working period. Such is the mechanism for issuing advance payments and salaries under the new rules. Rostrud workers confirm this by recommending that advance payments be paid exactly in the middle of the month.
Withholding and transfer of personal income tax
The calculation and issuance of advance payments and salaries under the new rules are closely related to the transfer of personal income tax. Accountants often have the question of whether it is necessary to adjust the amount of the advance payment for wages by the amount of deductions, or rather, personal income tax, which at present is 13% in the Russian Federation.
Tax transfer should be made no later than the next day after the payment of wages. The tax should be paid twice a month: when transferring salary and advance payment. Supervisory authorities explain that withholding and transfer of personal income tax to the budget must be made at the final settlement with the employee for a month.
PIT: the mechanism for calculating and issuing advance payments and salaries under the new rules
If the day of advance payment falls on the final day of the month, then personal income tax will also need to be paid from the advance. For example, if the advance payment was paid on October 30, then it is withheld and transferred to personal income tax, since the last date of the month is the day you receive the salary. Therefore, it is best to set the date of advance payment to the 30th in local acts.
Normative acts
Verification of local regulations regarding labor law should be handled by all employers. In these acts, many employers prescribe the time for salaries to employees. This is permitted by law, but in this case, the timing of payments must be consistent with this. If the local acts do not comply with the changes, the necessary amendments should be made and the employees should be familiarized with them. If the deadline for the payment of wages is correctly indicated, no additional action is required by the employer.
Notification to employees
To make corrections to the employment contract, the employee must be informed in writing in writing, in which the reasons for changing the provisions of the contract should be indicated. At the same time, the employer has obligations to the employee on his notification of any changes in the employment contract not later than two months in advance.
Conclusion of an additional agreement
After the employee is notified, it is necessary to sign a special agreement with him to the employment contract. It will be quite enough to change the terms of payment of salaries, so there is no need to issue any orders.
Liability of the employer for untimely paid salary
The article on liability of the employer has also been adjusted. For violation of the terms of remuneration of labor, individuals and organizations are now obligated to pay interest of at least 1/150 of the key rate applicable at the Bank of Russia. Previously, this percentage, as a rule, was 1/300 of the key rate.
Also, penalties were added for delayed payment or non-payment of salaries.
The officials guilty of this violation must pay a fine of 10 to 20 thousand rubles.
The organization for violation of the terms of payment of wages must pay from 30 000 to 50 000 rubles.
An individual entrepreneur will be fined from 1,000 to 5,000 rubles for violation.
For repeated violation of the terms of remuneration of employees, the penalties will be as follows.
Failure to comply with payment deadlines by legal entities - from 50,000 to 100,000 rubles.
For a repeated violation, the fine for officials will be from 20,000 to 30,000 rubles or removal from office for a period of 1 year to three years.
An individual entrepreneur must pay a fine of 10 to 30 thousand rubles for a repeated delay in salary.
In addition, there was an increase in penalties for employers' evasion of employment contracts and errors in them. Therefore, it is very important to carry out the correct calculation and the issue of advance payments and salaries according to the new rules.
Increased compensation for late wages
According to the requirements of the Labor Code of the Russian Federation, article 22 of the labor legislation, the terms for the payment of salaries by employers must always be respected. If the payment deadlines are violated, then the financial liability begins for the employer. This is prescribed in the Labor Code of the Russian Federation, in article 236. From October 3, 2016, the amount of material compensation to working personnel for untimely payment of salaries increased. This compensation is made in the form of payment of interest on unpaid salary amount at the right time. The calculation of these percentages has changed, and compensation has become much larger.
Time allocated to court staff
In connection with incomplete payment or non-payment of salaries, employees may appeal to the court with the employer. Currently, employees have more time for this: during the whole year it is possible to submit documents to the court from the date of the accepted term for paying salaries.