Since the beginning of October 2016, new rules regarding the payment of wages have come into force. The noted changes are part of Federal Law No. 212-FZ, adopted on July 3 this year.

Terms of payment of salaries

The amendments made to the current legislation of the Russian Federation relate to Article 136 of the Labor Code, which describes the timing of the payment of earnings to employees. Until its recent approval, the noted article did not establish exact terms for recalculating wages, and only indicated to employers that the marked process should not occur less than 2 times a month.

Starting from October 2016, the procedure for accruing earned funds changes slightly. According to the same 136 of the Labor Code of the Russian Federation, the payment of wages must be carried out at least once every half a month and no later than the 15th. More precise terms for calculating the advance and the balance can be prescribed in the internal regulations, collective or employment agreement. Despite the fact that many employers already comply with the specified norm, they will have to check the contents of local regulations, all labor contracts of employees of enterprises, as well as their norms by the end of the year. If necessary, you will have to change the payroll period.

When is the best time to get an advance?

The new salary law in 2017 says that no more than 15 days should pass between both accruals of earned funds to an employee. For example, if an organization accrues an advance payment to its employees on the 20th day of each month, then the payment of wages should occur no later than the fifth day of the next working period. Only in this case will it be possible to comply with the requirements of the law. In case of violation of the regulations, administrative responsibility will have to be applied in the form of a fine of up to 50 thousand rubles.

It is important to note that wages can be paid earlier than the deadline specified in the law and this will not be considered a violation.

Employment contracts and local acts

Each employer will soon have to check all documents directly related to labor law. The fact is that most bosses prefer to prescribe in the relevant acts information on the exact terms of payment of salaries. It turns out that this is allowed by law, only such documents at any time must clearly comply with the decisions of the government. If the local act does not reflect the changes introduced, it will have to be redone and familiarize the employees with the amendments that have entered (under signature).

It is also possible that in the employment contract itself all the terms for paying salaries are indicated correctly. Then the employer does not need to do anything. However, in some situations, the payroll period according to the employment contract is set after the 15th force, or in the calculation period itself. In this case, the employer will have to fulfill a number of mandatory conditions.

Initially, each employee of the enterprise must be notified in writing that the listed changes are made to the current employment contract. At the same time, according to Article 74 of Part 2 of the Labor Code of the Russian Federation, this should be done within 2 months. It turns out that the noted work had to be carried out no later than August 3, 2016.

2. Conclude an additional agreement

The noted agreement between the employer and the employee will be enough to legally change the terms of payroll. There is no need to issue a special order for this.

3. Increasing the amount of the usual compensation in case of delayed payment of wages

If for some reason the terms of payment of wages are violated, the employer must be held liable. According to the amendments of October 3, the amount of monetary compensation that each employee can count on in case of late payment of wages is increased. This surcharge is charged in the form of interest on unpaid wages on time: 1/150 of the key rate of the Central Bank of the Russian Federation.

For example, the amount of salary arrears is 10 thousand rubles. The delay lasts 5 days. During this period, Russia had a refinancing rate of 10.5%. In this case, compensation for the forced delay is 35 rubles.

New fines for non-payment of wages

The amendments dated October 3, adopted for 2017, provide for an increase in the administrative fine due to late payment of wages. In order to clearly see how everything has changed now, it is better to set an example on the size of fines at the beginning of the year.

Type	To whom is issued fine	Previous the size	New indicators
I violation	Executive	1,000 - 5,000 rubles	10,000 - 20,000 rubles.
	Individual entrepreneur	1,000 - 5,000 rubles	1,000 - 5,000 rubles
	Company	30,000 - 50,000 rubles.	30,000 - 50,000 rubles.
II violation	Executive	10,000 - 20,000 rubles.	10,000 - 20,000 rubles.
	Individual entrepreneur	10,000 - 20,000 rubles.	10,000 - 30,000 rubles
	Company	50,000 - 70,000 rubles.	50,000 - 100,000 rubles.

In addition to the fine described in case of delayed payment of wages, the employer can also be fined if the wage level is below the minimum wage: from 20,000 to 50,000 rubles. It should be recalled that since the beginning of July 2016, the minimum wage has increased and now equals 7.5 thousand rubles. At the same time, if a certain minimum wage is set in a particular region, it is necessary to focus on it.

Time to defend your rights in court

In addition to the possibilities described, the amendment of the law of October 3, 2016 regulates the amount of time issued to employees to apply to the court to protect their rights in connection with the incomplete payment of wages.

The claim to the employer is filed within 12 months from the date of fixing the deadline for payment of these funds. Prior to the adoption of the amendment, employees were given only 3 months to do everything about everything. Speaking more globally, the government took care of increasing the statute of limitations for cases related to the payment of salaries.

findings

Based on the foregoing, it is necessary to summarize the very essence.

1. The second part of the salary must be provided to employees no later than the 15th day of the month worked.

2. Compensation for each day of delay in payment of wages is: 1/150 of the key rate of the Central Bank of the Russian Federation.

3. In case of discrepancy between the level of salary and the value of the minimum wage, the company faces a fine of 50 thousand rubles.

4. Repeated late payment of wages threatens the enterprise with a fine of 100 thousand rubles.

5. The period given to employees of the enterprise to start a business related to the payment of wages is extended to 12 months.

It remains only to deal with all the innovations for 2017 in more detail in order to always be fully armed.

At the beginning of October 2016, the the federal law 272-FZ, which regulates the procedure, place and timing of payment of wages, establishing a stricter responsibility of employers in the event of a debt. The norm will protect the rights of workers suffering from the actions of unscrupulous companies.

Payroll rules

The adopted law amended Art. 136 Labor Code, which regulates the terms of payment of wages in the Russian Federation. Previously, the norm did not contain an indication of specific terms for the transfer of earned funds, defining only its frequency, at least once every 15 days. Now an addition has appeared in it, which establishes that the salary for the first half of the month worked must be issued in the period from 16 to the last day, and wage for the next half in the period from the 1st to the 15th of the next month.

This arrangement is in full accordance with the law. worker for timely salary and opportunities employers on the calculation and accrual of earned funds. Payment of wages ahead of schedule is not qualified as a violation of the law.

Labor inspectorate specialists are now authorized to carry out inspections immediately after receiving a complaint about non-payment of wages without waiting, as before, for the permission of the supervisory authority.

Responsibility for late pay

Federal legislation provides for tougher liability of officials for non-payment of wages in the event of a primary violation. Now sum administrative fine for them will increase several times and amount to 10-20 thousand rubles. The next violation will result in a greater penalty for all employers. According to the new rules, liability for violation of the terms of payment of wages will be:

• for enterprises - fine 50-100 thousand rubles;
• for officials - penalties in the amount of 20-30 thousand rubles or disqualification for up to three years;
• for PBOYuL - penalties in the amount of 10-30 thousand rubles.

doubled by law compensation paid to an employee for late payment of wages. It is calculated as a percentage of the amount of delayed payments. Previously, the calculation of the amount was based on 1/300 of the key rate of the Central Bank, and now it is 1/150.

Employees who want to defend the violated rights in court, got the opportunity to file a claim within a year, and not three months as it was before. Changes were also made to the jurisdiction of cases - now a statement of claim can be filed at the place of residence.

The procedure for paying premiums

The terms of payment of wages in 2017 are determined by federal legislation, and bonuses and incentive payments are established by collective agreements, labor contract and local acts. They are paid not once every half a month, as a salary, but for rather large periods (month, quarter) in accordance with the criteria for evaluating labor results adopted by the organization. Therefore, there were no changes in the procedure for receiving such payments.

New salary payment terms in 2016: what has changed

Legislators changed the terms of payment of wages in 2016. Salary cannot be issued later than the 15th day of the following month. In addition, the liability of the employer to the employee has been tightened, fines for violation of labor laws and the amount of compensation for non-compliance with the terms of payment of earnings have been increased. Innovations are provided for by Federal Law No. 272-FZ dated June 3, 2016 and will come into force on October 3, 2016.

New payroll deadline

The commented law provided for amendments to Article 136 of the Labor Code of the Russian Federation, which determines the terms for paying wages. Now this article does not establish specific dates for the issuance of earnings, they only oblige employers to pay earnings "at least every half a month."

From October 3, 2016, a new version of Article 136 of the Labor Code of the Russian Federation will come into force. In this regard, there will be a change in the terms of payment of salaries in 2016. Article 136 of the Labor Code of the Russian Federation, as before, will provide that wages must be paid "at least every half a month." However, there will be a clarification that the salary must be paid no later than the 15th day of the next month. Specific terms for the payment of advances and salaries in 2016, as now, can be specified in the internal labor regulations, collective or labor agreement. The change will affect the timing of the payment of bonuses from October 3.

Terms of payment of bonuses under the new law on wages: what has changed

What are the deadlines for paying bonuses under the new wage law in 2016? This is a question on the minds of many accountants. Since from October 3, 2016, the law enters into force, which introduced the deadline for the payment of wages - no later than 15 calendar days from the end of the period for which it was accrued. After the adoption of this law, information of this kind appeared in some media: “legislators have forbidden paying bonuses to employees” or “they will be fined for paying bonuses.” But is it really so? How does the new law affect the payment of bonuses? What will change in the work of an accountant? Let's figure it out.

Introductory information

Federal Law No. 272-FZ of June 3, 2016 comes into force on October 3, 2016. From this date, a new version of Article 136 of the Labor Code will be in force, providing that the employer is obliged to pay wages to employees no later than the 15th day of the month following the month worked. That is, all employers will be required to pay wages for October no later than November 15, 2016. If the salary payment day falls on a weekend or holiday, then the salary will, as before, be issued no later than the last working day before this weekend or holiday (part 8 of article 136 of the Labor Code of the Russian Federation).

The new wording of Article 136 of the Labor Code: “Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

When to pay premiums

Bonuses are incentive payments that employers can pay to employees for conscientious performance of labor duties or achievement of certain labor indicators.

Bonuses may be included in wages (part 1 of article 129 of the Labor Code of the Russian Federation). To do this, bonuses must be provided for, for example, by the provision on bonuses or the employment contract. These documents prescribe, among other things, the rules for bonuses:

• indicators for which the premium is calculated
• premium calculation procedure
• conditions under which the premium is not awarded

The bonus established in this way is an element of the wage system. And if so, then according to the new article 136 of the Labor Code of the Russian Federation, from October 3, bonuses must also be paid no later than 15 calendar days from the end of the period for which bonuses are accrued. And this, indeed, can lead to certain problems. Let's take everything in order.

What are the prizes

Depending on the frequency of payment, the following types of premiums are distinguished:

At the same time, depending on the grounds for paying bonuses, they can also be divided into production and non-production.

Production bonuses

Monthly, quarterly and annual bonuses can be both production (for example, monthly bonuses that are part of the salary) and non-productive (for example, monthly bonuses for employees with children). However, more often the payment of these bonuses, nevertheless, is inextricably linked with the results of work and the achievements of employees. After all, few employers can afford to pay bonuses without taking into account performance.

Monthly bonuses

Most employers pay monthly bonuses based on the results of a month already worked. However, before issuing a bonus order, management needs some time to evaluate performance for this month: for example, it is necessary to analyze sales reports and / or compare historical data with previous periods. And only after the analysis, make a decision about who is entitled to a monthly bonus and who is not.

According to the new law, the monthly bonus, for example, for October 2016, can no longer be paid later than November 15. But will all employers in the country for the period from November 1 to November 14 be able to analyze and evaluate the performance of the past month, highlight good employees and accrue bonuses?

Some employers pay various bonuses as bonuses, which are formed from a variety of indicators, which also need to be generalized. Will all employers manage to do this in such a short period?

Many organizations have developed a practice when bonuses for a month worked are paid only after one or two months. This is quite justified when indicators are collected from all separate divisions or branches, and only after that the budget is distributed and bonuses are accrued. What should they do after October 3, 2016? If you strictly follow the new wording of Article 136 of the Labor Code of the Russian Federation, such terms become “outlawed”.

Quarterly bonuses

If the employer pays a quarterly bonus for performance, then such a bonus is also considered an incentive part of the salary (Article 129 of the Labor Code of the Russian Federation). Therefore, from October 3, 2016, the employer will also be required to issue bonuses for the quarter no later than the 15th day of the month following the quarter for which the bonus is accrued.

It turns out that employers are required to pay bonuses, for example, for the 3rd quarter of 2016 (July, August and September) no later than October 15th. And for the period from October 1 to October 14, all employers will need to analyze the results of work for the entire quarter, decide on the payment of quarterly bonuses and make accruals. Will everyone be able to meet this deadline?

Annual bonuses

The composition of the employee's salary may also include an annual bonus (part 1 of article 129 of the Labor Code of the Russian Federation). And many employees are looking forward to this award. Indeed, often the size of this bonus exceeds the standard monthly earnings.

If we are guided by the provisions of Article 136 of the Labor Code of the Russian Federation, then the annual bonus for 2016 cannot be paid later than January 15, 2017. However, January 14 and 15 are Saturday and Sunday. Therefore, with a five-day working week, the employer will be required to issue an annual bonus no later than January 13, 2017 (part 8 of article 136 of the Labor Code of the Russian Federation). But until January 9 - "New Year holidays".

It turns out that only a few January working days remain to assess the results of work for the whole year, to accrue and pay bonuses and employers. How to be in time?

Non-production bonuses

Wages are, first of all, remuneration for work (Article 129 of the Labor Code of the Russian Federation). However, non-productive bonuses (for example, monthly bonuses to employees with children) are not related to the labor success of employees. Accordingly, they are not considered an integral part of the salary. Therefore, the provisions of the new Article 136 of the Labor Code of the Russian Federation do not apply to non-production bonuses. Non-production bonuses can be paid at any time determined by a local regulation or an employment contract.

Violation of deadlines: consequences, penalties

The law, which will come into force on October 3, 2016, significantly toughens the responsibility of the employer for non-compliance with the terms of payment of wages. In particular, from October 3, 2016, the amount of monetary compensation for delayed wages will increase. From this date, the amount of interest for the delay will be determined based on 1/150 of the key rate of the Central Bank for each day of delay.

Also, from the specified date, administrative fines for late payment of earnings have also been increased. For organizations, the amount of the fine can reach: for a primary violation - 50,000 rubles, for a repeated one - 100,000 rubles.

Since bonuses are part of wages, it turns out that the mentioned fines threaten employers if bonuses, for example, for the worked month or quarter are issued after the 15th day. Moreover, it is possible that a fine will be applied for each employee who was not given a bonus on time. Thus, if there are, say, 100 people in a company and everyone receives a bonus in violation of the deadlines, then the fine can be 5,000,000 rubles (50,000 × 100).

Solution options

Unfortunately, there are no official explanations or recommendations from state bodies on how employers can act in this situation. We do not rule out that by the time the new law comes into force (by October 3) such clarifications will appear. But while they are not there, we will try to independently evaluate several possible options for employers.

Transfer of premiums

Suppose that the employer does not have time to pay the monthly bonus for October by November 16, 2016. In this case, theoretically, the bonus for October can be issued later - in December 2016, along with the salary for November. However, in the order not to pay the bonus, it should be called the November bonus. And then everyone will be happy: the employee will receive a well-deserved bonus, and the employer, at least formally, will not violate the requirements of the new article 136 of the Labor Code of the Russian Federation in terms of meeting deadlines.

Quarterly bonuses are more difficult. You can postpone the payment of premiums for the 3rd quarter of 2016, for example, to January 2017 (when the premium will be paid for the year). Thus, the quarterly bonus for 9 months of 2016 can be "veiled" in the annual bonus. But then the employees will receive the bonus for the quarter with a significant delay. Many people may not like this. Another option is to pay the bonus for 9 months not in October, but in November (along with the salary). But then the premium will need to be carried out as a monthly premium for October.

As for the annual bonus for 2016, if you do not have time to pay it before January 15, then you can theoretically pay it along with the payment of the monthly bonus for January (that is, in February 2017).

With such transfers, premiums will constantly have to be called premiums for other periods. This, at least, is very inconvenient for accounting. Moreover, the legislation will be observed only formally. And it is possible that such an approach will be revealed during the inspection by labor inspectorates.

Material aid

The employer has the right to provide financial assistance to the employee (or a member of his family). If material assistance is due to employees in connection with some event (for example, in connection with the birth of children), then such payment is not part of the earnings, since it is not related to labor. Accordingly, financial assistance can be provided to employees without taking into account the deadlines specified in Article 136 of the Labor Code of the Russian Federation (as amended from October 3, 2016).

However, constantly paying financial assistance instead of bonuses (for example, monthly) is rather strange and, moreover, dangerous. The fact is that if you constantly provide financial assistance with a certain frequency, then the inspectors can regard such payments as part of the earnings. And, accordingly, bring the employer to the above responsibility. Moreover, financial assistance is a fixed payment. And bonuses can often be of different sizes.

Abandon the reward system

In connection with the adoption of the commented law, employers can completely change the bonus system. More precisely, completely abandon it. And pay employees only salaries, evaluate employees and raise salaries for the next year. A similar recommendation from Elena Kozhemyakina, Managing Partner at BLS law firm, can be found on the BFMRU website.

“I am shocked by this law. 15 days after the end of the period, it is impossible to pay the premium, neither at the quarterly moment, nor at the annual moment, because the final payments must come, all measurements must be taken. Most companies motivate their people with quarterly and annual bonuses. I will only recommend one thing to my clients: move away from the bonus system, that is, pay only salaries, evaluate employees and raise salaries next year, although this will also be contrary to labor law, because we have labor law requirements - for equal work equal pay. Now employers are faced with the most difficult problem on how to remake the bonus system. Or the second way is to no longer comply with the law, but it is unacceptable. I think that everyone will suffer from this law, because the people who now receive bonuses work for the sake of bonuses, and for many, the bonus is an equal part of their salary. And the employer will not be able to guarantee the employee such a high salary, because the result is needed, no one knows their result after a year. We have a very large number of sales manager professions that are motivated by bonuses, but the bonuses must close after the sales result and the sales result calculation. For example, in our company, payments with clients are delayed by 60-90 days, I don’t quite understand how we should pay the annual bonus.”

What to do with local acts

The new version of Article 136 of the Labor Code of the Russian Federation determines that a specific date for the payment of wages must be established:

• or internal labor regulations
• or collective agreement
• or an employment contract.

Thus, from October 3, 2016, at least one of the specified documents must contain the exact date when the employee will be paid wages (including bonuses that are part of it). Therefore, before October 3, employers need to decide how to pay bonuses under the new law and make changes to the designated documents.

If now, for example, in an employment or collective agreement it is determined that the bonus for a month worked is paid, say, only after one or two months, then such conditions from October 3 will not meet the requirements of the labor legislation of the Russian Federation.

It is worth noting that most employers, in practice, most often pay wages by the 15th day of the next month. That is, de facto, many already comply with the new terms of payment of salaries. However, despite this, before October 3, 2016, employers should still double-check the content of local regulations containing labor law norms and employment contracts. And, if necessary, set the deadline for paying salaries according to the new rules.

Salary and advance payment: payment terms

We recommend that accountants pay attention to the fact that no more than 15 days should elapse between the salary and the advance payment. So, if an organization or individual entrepreneur pays an advance to employees, say, on the 20th, then the salary should be paid no later than the 5th of the next month. Or if the advance is on the 25th, then the salary is no later than the 10th. Thus, the salary will be issued "at least every half a month", as required by Article 136 of the Labor Code of the Russian Federation. If you violate this interval, then, for example, the organization can be fined up to 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Salary and advance payment in 2016: how many days between payments

From October 3, 2016, the employer is given 15 calendar days to pay wages from the end of the period for which it was accrued. How will the new law affect the timing of advance payments? No later than what date is it allowed to issue an advance under the new law?

Period between advance payment and salary

Employers are required to pay salaries to employees at least every half a month. This requirement will continue after October 3 (part 6 of article 136 of the Labor Code of the Russian Federation).

It turns out that even after October 3, 2016, no more than 15 days should pass between the salary and the advance payment.

For example, if you pay an advance on the 21st, then the salary must be paid on the 6th of the next month. Or, for example, if the advance is on the 25th, then the salary is no later than the 10th.

If the interval between payments is more than 15 days, then the labor inspectorate will be able to apply fines under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Salary on the 15th

The new law does not prohibit the issuance of salaries directly on the 15th. At the same time, we recommend that you keep in mind that if you issue a salary on the 15th, then there may be problems with the advance payment. The fact is that if you give out a salary on the 15th, then the advance falls on the 30th.

It is worth noting that in some months this is the last day. So, for example, in November 2016 -30 calendar days.

As a general rule, when paying an advance to an employee, personal income tax is not withheld from him and is not transferred to the budget (letter of the Federal Tax Service dated April 29, 2016 N BS-4-11 / 7893). However, this is true only for cases where the advance payment is paid before the expiration of the month for which it was accrued. From the advance payment issued on the last day of the month, personal income tax must be calculated and withheld (Determination of the Supreme Court of May 11, 2016 No. 309-KG16-1804, Letter of the Federal Tax Service of March 24, 2016 No. BS-4-11 / 4999).

Therefore, we suggest considering the following:

• if the “salary” day is set directly on the 15th day, then the advance payment for the current month will have to be set on the 30th day of the same month. This means that personal income tax will need to be transferred to the budget both from salary and from an advance if there are 30 days or less in a month
• if there are 31 days in a month, then personal income tax can only be withheld from salary

What day is the salary, and what is the advance payment?

The new version of Article 136 of the Labor Code of the Russian Federation, which comes into force on October 3, 2016, requires that the specific date for the payment of wages be no later than the 15th. But in employment contracts, sometimes there are wording of the general plan, for example: "wages are paid no later than the 10th and 25th of each month." That is, it is completely incomprehensible what is an advance payment and what is a salary. Formulations of this kind make sense to clarify.

More correct from October 3, in our opinion, to clearly establish that, for example, on the 25th, the salary for the first part of the month is issued, and on the 10th - for the second. Thus, the employer will eliminate problems with personal income tax, since it will be clear from which payment the tax should be withheld.

Moreover, please note that the new edition requires specific payment dates to be specified:

Therefore, advance and pay date must be accurate. And this kind of wording "salary is paid from the 20th to the 25th day of the month" should be excluded from the documents. After all, the period "from ... to ..." is not a specific date, but only a certain period.

“In this regard, we present a table on how to combine advance payment and salary days under the new law. That is, for example, if you set the advance payment on the 17th, then the salary must be paid on the 2nd of the next month. Etc".

Keep in mind that it is possible to pay salaries ahead of time. This is not a violation of labor laws.

Check local regulations

Some employers fix the terms of payment of wages in internal local regulations. For example, in the Regulations on remuneration or the Labor Regulations. The law on the terms of payment of wages allows you to do this. However, if in local documents the terms for paying salaries do not meet the requirements of the commented law, then the documents need to be adjusted and the terms for paying salaries according to the Labor Code should be determined (taking into account the commented changes). And this must be done before October 3, 2016. It is imperative to familiarize employees with the changes against signature, so that they understand exactly what is the deadline for paying salaries.

Who needs to change payment dates in documents

Some employers will not need to do anything if the pay dates meet the requirements of the new article 136 of the Labor Code of the Russian Federation.

However, it is necessary to change the dates of payment of salaries if:

• employees receive their salary later than 15 days after the end of the period for which it is accrued (for example, for the second half of the month - on the 18th of the next month)
• salary is paid once a month
• salary is issued on days between which there are more than half a month, for example, on the 6th and 23rd
• salary is not paid on a specific day, but on one of the days of a fixed period, for example, from the 5th to the 10th

How exactly to proceed and change the dates of payment of salaries? Follow the step by step instructions.

Step 1: Decide on payroll dates

Before you change anything, you need to decide on the specific dates when you will pay the advance and salary.

Correlate the dates of advance payment and salary as follows:

At the same time, the new terms for paying wages must be agreed with the trade union (part 1 of article 190 and 372 of the Labor Code of the Russian Federation). Unless, of course, it is created in your organization.

Step 2: Edit Documents

Part 6 of Article 136 of the Labor Code of the Russian Federation contains three documents in which the employer has the right to set the terms for paying wages:

• internal labor regulations
• collective agreement
• labor contract

What documents are required to be issued, we will explain in the table:

It is necessary to have time to make changes to the documents that set the terms for paying salaries before October 3, 2016.

Please note: all salary dates in the documents listed above must correlate with each other. That is, there should not be a situation where the internal labor regulations define one date, and the employment contract defines another.

Labor regulations

If you need to issue an order to amend the internal labor regulations, you can make it according to this model:

Labor contract

Conclude an additional agreement to the employment contract and stipulate in it the new terms for the payment of wages.

Collective agreement

If the collective agreement provides for incorrect dates for the payment of wages, then it is required to amend it.

Amendments and additions to the collective agreement are made in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner prescribed by the collective agreement (Article 44 of the Labor Code of the Russian Federation). Read the collective agreement and it will be clear from it how to change it correctly.

Attention: any changes to the collective agreement are possible only by mutual agreement of the parties. The employer is not entitled to unilaterally refuse to fulfill the terms of the collective agreement.

You may need:

• set up a negotiating committee
• negotiate and agree on the timing of the payment of salaries and advance payments
• draw up an additional agreement to the employment contract
• send an additional agreement for notification registration to the labor authority of the local administration (part 1 of article 50 of the Labor Code of the Russian Federation)

Familiarize employees against signature with the new version of the collective agreement.

Step 3: Pay your salary on the new dates

It is necessary to start paying salaries within the new deadlines already from October 3, 2016. However, if the established payment day coincided with a weekend or non-working holiday, then the salary must be paid on the eve of this day (part 8 of article 136 of the Labor Code of the Russian Federation). October 15 is Saturday. This means that many will need to pay salaries for September no later than October 14th.

Check employment contracts

If the term for paying wages in employment contracts meets the requirements of the commented law, then nothing needs to be done. However, it is possible that employment contracts allow the payment of wages after the 15th day of the following month (for example, the 17th day). Or, it is possible that a salary payment period is set, for example, from the 5th to the 12th. Then the employer needs to take measures before October 3, 2016 to ensure that the correct terms for paying wages in employment contracts. After all, from October 3, the date of payment of salaries must be specific and unified.

Send a notification to the employee

To make changes to the employment contract, the employee must send a written notice. This notice must specify the reasons for changing the terms of the contract. At the same time, please note: the employer is obliged to notify the employee in writing no later than two months in advance (part 2 of article 74 of the Labor Code of the Russian Federation). Accordingly, in order to comply with the requirements of the Labor Code of the Russian Federation and have time to change the terms for paying salaries by October 3, 2016, it makes sense to send a notification to employees no later than August 3, 2016. Here is a sample notification of a change in the terms of an employment contract due to a change in the terms of payment of wages.

Increasing compensation for delayed wages

In case of violation of the terms of payment of wages, the employer is liable. This is enshrined in article 236 of the Labor Code of the Russian Federation. The commented law clarifies the provisions of this article and, as a result, from October 3, 2016, the amount of monetary compensation to personnel for salary delays increases. Compensation is paid in the form of interest on the amounts not paid within the established period. The calculation of these percentages will change from October 3, 2016 and the compensation in favor of employees will become larger.

As you know, the deadline for payment of wages by the employer must always be respected. This is a legal requirement (Article 22 of the Labor Code of the Russian Federation).

Recall that now compensation is calculated according to the following formula:

Assume that the amount owed is $10,000. The delay period is 5 days. During the delay, the refinancing rate was 10.5%. In this case, compensation will be 17.5 rubles (10,000 rubles × 10.5% / 300 × 5).

If, under the same conditions, compensation is calculated according to the new rules, then it will be more, namely 35 rubles (10,000 rubles × 10.5% / 150 × 5).

Salary is the employee's reward for work. Her employer must pay her subordinates in accordance with the labor legislation of the Russian Federation. Earnings are accrued monthly, and are issued twice during this period in the form of wages for the first half of the month (advance payment) and full payment.

The amount of salary, the list of additional payments, the procedure and conditions for their receipt are established by the employer independently and are recorded in the regulatory documentation.

The employee has the right to know how remuneration is accrued to him, what components it consists of.

The head of the enterprise and the chief accountant are responsible for the accrual and timeliness of payment of earnings.

Definition of concepts

A wage is a set amount of money an employee receives from their employer for doing a particular job. The functions performed by the employee are prescribed in the employment agreement or are negotiated orally.

The obligatory part of wages is called basic earnings. It is approved in advance and brought to the attention of the worker by signing an employment agreement. It can be a salary, a base rate, or a piece rate.

The basic salary includes various additional payments and allowances (for length of service, for overtime work, etc.), payment for downtime for reasons beyond the control of the employee.

Additional salary includes optional payments that are assigned at the initiative of management. These are incentives for overtime work, benefits, payments for working conditions, and others.

These include:

• holiday pay;
• severance pay;
• payment for unworked time, provided for by the Labor Code of the Russian Federation;
• payment for breaks in the work of nursing women, etc.

The employer is obliged to conclude an employment agreement with each employee. Its content must comply with Art. 135 of the Labor Code of the Russian Federation. The document covers all issues related to remuneration: the amount of salary (rate, tariff), the procedure and conditions for receiving additional payments, working conditions, etc.

According to Art. 136 of the Labor Code, wages must be paid to staff at least twice a month. The company determines the specific dates of payments on its own and fixes it in a local regulatory act: the Collective Agreement, the Regulations or the Rules of the Labor Schedule.

Under Russian law, a full payment for a month must be made before the 15th day of the next month, and an advance payment must be made before the end of the current month. The interval between two payments cannot exceed 15 days. For example, if the advance payment day in the organization is the 25th day, then earnings for the entire period must be paid out on the 10th day of the next month.

The employer is obliged to transfer vacation pay 3 calendar days before the start date of the vacation. If the deadline for payment coincides with a weekend or holiday, then it must be made the day before.

Earnings are divided into:

Now employers have the right to independently choose the system and form of payment for work, the mode of work and rest, the list of additional payments and allowances. The main condition is compliance with the labor legislation of the Russian Federation.

Minimum wage

The salary of a full-time employee per month should not be less than the minimum amount established by the Government (minimum wage).

This value in Russia is used for the following purposes:

• regulates wages;
• participates in the formation of pensions;
• used to calculate benefits;
• determines the amount of taxes, fines and other payments that depend on the minimum wage and are calculated in accordance with the law.

The minimum wage is regularly reviewed and increased. Its size depends on the level of inflation, the cost of the consumer basket and other economic factors. Now it is equal to 7,500 rubles.

An increase in the minimum wage leads to an increase in earnings, deductions from employers to the budget and funds, and an increase in prices.

The size of the minimum wage is set at the federal level, the regional authorities have the right to increase this figure.

According to Art. 133 of the Labor Code, the sources of financing for the minimum wage are the company's own funds, and for state employees - the budget of the appropriate level (federal, regional or local).

The federal minimum wage is legally enforceable. It is approved by the Federal Assembly and signed by the President.

At the regional level, the indicator is set by a tripartite agreement between:

• the government or administration of the subject;
• trade union or other body from employees;
• union of industrialists and entrepreneurs from employers.

The agreement is published in the media of the region. Within a month, employers have the right to express their disagreement with it. For this, an application is made to the administration.

In accordance with Article 129 of the Labor Code, the components of the minimum wage include:

• remuneration for work, taking into account the professionalism of the employee. The scope of work, their complexity and working conditions;
• additional payment for special working conditions (northern allowance, hazardous production, etc.);
• bonus, allowance, incentive payment.

If an employee is employed additionally, for example, a teacher works at 1.5 rates, his minimum wage cannot be less than 1.5 minimum wages. Additional pay for work on holidays and weekends, overtime and night hours.

The amount of earnings accrued to an employee for a month cannot be less than the minimum wage, he will receive the amount minus deductions, so it will be below the minimum value.

Administrative liability is provided for wages below the minimum wage. An official will be fined from 1 to 5 thousand rubles, a legal entity - from 30 to 50 thousand rubles, the company's activities may be suspended for a period of up to three months.

Official and unofficial salary

The salary is considered official, which is indicated in the labor agreement when hiring a worker and in the corresponding order.

It is also reflected in the company's local documents:

• collective agreement;
• Regulations on wages;
• Regulations on awards;
• etc.

Before issuing it, each employee receives a pay slip, which reflects all accruals made to him, deductions, interim payments, and indicates the amount to be issued. According to this document, a worker can independently calculate his earnings, and discuss any incomprehensible or controversial issue with management or accounting.

The official salary is time-based and piecework. In the first case, its basis is the salary, all additional payments are calculated from it. Piecework wages depend on the rate of production.

The salary consists of several components.

For example, for state employees, these include:

• salary;
• incentive payments (for seniority, for intensity, etc.);
• compensation payments (for travel, food, harmfulness, to young specialists, etc.);
• premiums;
• other surcharges.

Earnings include vacation pay, sick leave, business trips, and other accruals. When hiring a citizen, an accountant opens a personal card on him, in which he enters personal data and all information about earnings established in the organization for a specialist in this position.

From the amount accrued monthly, employees are paid an advance payment in the amount of not more than 50% of it. The rest of the amount is included in the final earnings. It is calculated on the last day of the month when all accruals are made.

Personal income tax is withheld from the total accrued earnings, which is usually 13%. Alimony and other amounts based on court decisions can also be deducted. On the day of the salary, the employee will receive the amount of accruals minus deductions and the advance payment issued earlier.

In the middle of the month, other interim payments can be made, for example, vacation pay, then these amounts are also deducted from the accrued at the end of the period.

Unofficial earnings include payments to staff that are not reflected in any documents of the employer. Such fraud is illegal. When this fact is discovered, the responsibility lies with both parties to the transaction.

Often, a company pays an employee part of the salary officially according to, and gives the rest of the money by oral agreement in the form of a “gray” salary.

This approach is used by employers to save money on taxes or to pay for the work of non-employees.

Some joint-stock companies use their scheme of informal payments. They sell each worker a few shares, which they undertake to return upon dismissal. According to labor agreements, employees officially pay the minimum wage. The rest of the earnings are given away, bypassing taxation, under the guise of dividends.

The tax authorities carefully check the documentation of shareholder meetings, the data of employment contracts, the shares of each employee and the frequency of payments. Often during the audit, a lot of errors and inaccuracies are revealed, which help to reveal the fact of unofficial calculations.

It is beneficial for employees to receive money in an envelope. These amounts are not subject to personal income tax and alimony is not withheld from them.

There are a lot of disadvantages in informal earnings:

• benefits are not calculated from it;
• no pension contributions are made, i.e. no pension is formed;
• the employee is deprived of social guarantees established by law;
• the risk of being left without earnings and without work increases;
• lack of state assistance in the event of a conflict situation.

The procedure and terms of accrual and payment

The work of employees is paid in accordance with the Labor Code of the Russian Federation. The amount of earnings is established by the labor agreement with the employee, additional payments are fixed in the local acts of the enterprise. Employees are familiarized with them when they are employed or when changes are made to documents related to their earnings. The salary of the staff is charged on the basis of primary documents.

The main ones are:

• time sheet;
• orders for personnel (on admission, dismissal, vacations, etc.);
• award orders;
• disability certificates;
• orders for work on holidays, etc.

The main payments due to the employee under the contract are entered into the program upon his admission. The remaining surcharges are added to the database within a month based on the relevant securities. Documents, as they enter the accounting department, the calculator enters into the salary program.

In some regions, the authorities have established regional coefficients and other allowances, which are also taken into account in the calculation.

Earnings are issued twice a month. The first payment is an advance. It is no more than 50% of the basic earnings. If the employee did not work for the first 15 days of the month, the advance payment is not charged to him. If part of a half month is worked out, it is calculated in proportion to the hours worked.

The calculation of earnings is made in the payroll, they issue it according to the payroll. There is a universal document that groups the calculation and payment in itself - this is the payroll.

Personal income tax in the amount of 13% is withheld from the salary accrued for the period of each worker. The amounts of deductions established by law are not taxed (Article 218 of the Tax Code). They are provided to some employees on the basis of supporting papers.

For example, if there is a minor child or a full-time student under 24 in the family, each of his parents is given a standard deduction in the amount of 1,400 rubles a month. For its registration, an application from the employee and a copy of the child's birth document are required.

The employer is obliged to pay the main salary by the 15th day of the month following the billing month, and the advance payment - 15 days before. The company sets specific dates for payments on its own and fixes them in local documents.

An example of calculating earnings and taxes for May 2017. An employee has two minor children.

Initial data for calculating earnings:

• salary - 40 thousand rubles;
• monthly payment for seniority - 15% of salary;
• vacation from May 10 to May 14, paid 8 thousand rubles;
• On May 25, an advance payment was issued in the amount of 11,500 rubles.

Earnings are calculated in the following order:

Determination of hours worked according to the time sheet	In May, 20 working days, the employee worked 15 (20 - 5 days of illness).
Calculation of accruals	salary: 40,000 / 20 * 15 = 30,000; payment for seniority: 30,000 * 15% = 4,500 rubles; holiday pay: 8,000 rubles Total: 30,000 + 4,500 + 8,000 = 42,500 rubles. - calculated for May. Calculation of deductions. Personal income tax: (42,500 - 1,400 - 1,400) * 13% = 5,161.
Amount to be issued	42,500 - 11,500 - 5,161 = 25,839 rubles
Taxes paid by a company on an employee's earnings	42,500 * 30.2% = 12,835 rubles, of which insurance premiums: pension 22% - 9,350 rubles; medical 5.1% - 2,167.50 rubles; social 2.9% - 1,232.50 rubles; from injuries 0.2% - 85 rubles. The company is obliged to transfer personal income tax from earnings to the budget on the day the salary is paid or the next, and from sick leave and vacations - until the end of the month. Insurance premiums must be transferred before the 15th day of the month following the settlement month. If the due date falls on a weekend or holiday, it is moved to the next weekday. Non-payment or delay in earnings is punishable by fines. Also, the employer must pay each employee compensation equal to 1/150 of the key rate of the Central Bank of the unpaid amount for the day of delay.

What taxes are paid

In Russia, income tax is personal income tax, which for the bulk of Russians is 13%. There are deductions to off-budget funds - 30.2%. They are paid by the employer from the wage fund (FOT).

The corresponding percentages valid in 2017 are shown in the table:

The percentage of "injury" contributions can be higher than 0.2%. Its value depends on the type of activity of the company and is established by the social insurance when registering the insured. The higher the risk of injury at work, the higher the percentage of deductions.

Example. The organization employs five people. The salary of each is 10 thousand rubles. per month. For April 2017, the employer will withhold personal income tax from each worker in the amount of 1,300 rubles. With a payroll equal to 50 thousand rubles. the company will pay contributions of 15,100 rubles.

An entrepreneur who does not have employees for 2017 must pay contributions of 27,990 rubles, of which 23,400 (26% of the minimum wage for the year) - for pension insurance and 4,590 (5.1%) - for medical.

If the annual income of an individual entrepreneur exceeded 300 thousand rubles, he is obliged to transfer an additional personal contribution to the FIU. It is 1% of the amount exceeding the specified limit. The amount for pension insurance transferred by individual entrepreneurs per year should not exceed 8 minimum wages.

For non-payment of taxes within the established period, penalties are provided in the amount of 1/300 of the discount rate of the Central Bank for the day of delay.

So, the salary at the enterprise should be calculated and paid in accordance with labor legislation. The procedure, rules, amounts of accruals, conditions for their provision are fixed in the company's local acts and labor agreements. Each employee has the right to know the components of his earnings. Their accountant monthly reflects in the pay slips, which are given to workers on the eve of payment.

Salary is one of the most costly items in the budget of most enterprises. The procedure for its payment is established at the federal level. In an effort to protect the rights of the working population as much as possible, to ensure stability, confidence and well-being, the state has made a number of changes to labor legislation regarding remuneration for their work.

The deadline for paying salaries in 2020 and the sanctions for violating it have been changed. In order to avoid problems with government agencies, their own staff and receive administrative penalties, employers should bring their procedure for issuing remuneration to employees in line with the new standards.

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The adjustments affected both the main part of wages and advances on it. Compliance with the legal provisions applies to all employers without exception.

New norms of laws

Previously, the rules of the Labor Code were in force, according to which wages must be paid at least once every half a month (Article 136). There were no specific deadlines.

Since October 3, 2020, new legislative provisions have come into force that provide for specific aspects of the procedure for remuneration. Now wages must be paid no later than the 15th day of the month following the period worked.

The employment relationship is of particular importance to both parties. Therefore, both employers and their subordinates try to strictly observe legal norms. Legislative amendments are made in order to reduce the number of contentious issues regarding the payment of monetary rewards for the use of hired labor, to establish clarity in the procedure and timing of the payment of wages.

The Russian law provides for the responsibility of employers for violation of the legally defined terms for the payment of monetary remuneration to personnel for their work. Naturally, enterprises do not need litigation with employees and KTS, therefore their responsible persons must know and apply in their work all current legislative norms.

Sometimes employers are faced with the question of whether early payment of wages will not be a violation. Such actions do not violate the law, so there is nothing to fear for them. For the delay in earnings, employees are subject to liability (Article 236 of the Labor Code of the Russian Federation). Establishing the terms of remuneration of employees provides an additional guarantee of the protection of their rights.

Payroll dates for 2020

The deadlines for issuing earnings to employees of enterprises in 2020 are established by Art. 136 of the Labor Code of the Russian Federation. The law obliges all employers to pay it at least twice a month. There are no exceptions to this rule. They are valid for all companies operating in the territory of the Russian Federation.

The norms of the law are the same for both large corporations and small businesses, including individual entrepreneurs who have one employee in their staff. The issuance of wages only once a month is prohibited even at the request of the most subordinate upon a written application.

As a rule, salaries in organizations are issued no more than twice a month. Its first part is an advance payment calculated on the basis of the time actually worked by employees at the time of payment. The second part includes the entire balance of the monetary remuneration for the month, which is a full settlement with employees.

Attention! From October 3, 2020, major changes have been introduced to the rules for paying monthly earnings. As before, it must be issued at least twice. However, from now on, the exact date of the final settlement with personnel for remuneration is fixed - the 15th day of the month that follows the worked and remunerated month.

Based on this provision, it should be understood that if, for example, an advance payment is issued to the company's personnel on the 20th, then the rest must be paid in full after 15 calendar days, i.e. 5th day of the following month.

But if the advance part is paid on the 3rd day, according to the established rules, the employer must finally pay off the employees no later than the 18th day of the current month. This implies the discrepancy between the introduced amendments and the norms established by law. Therefore, it is likely that further adjustments will follow in the near future.

As of today, all enterprises using hired labor are advised to check the applicable terms for payment of employee benefits. Advance payments must be made no later than the 30th day of the current month, and wages must be paid no later than the 15th day of the next month.

If discrepancies between the current deadlines and the new rules are identified, they must be brought into line with the law. Be sure to make adjustments to local documents that determine the procedure for paying salaries. Notify of the changes that have taken place against the signature of all subordinates by concluding to.

Is it possible to transfer

It is not possible to postpone the payment of salaries in 2020. This is unacceptable even at the request of a subordinate who has expressed his desire to receive remuneration at another time or once a month. Otherwise, if a dispute arises, the employer will have to prove in court that the violation is not his fault and, accordingly, grounds for penalties (Article 1.5 of the Code of Administrative Offenses).

The demands of labor inspectors to compensate the employee for interest for late pay (Article 236 of the Labor Code of the Russian Federation) will not stand aside. They are charged regardless of the reasons for the delay.

It happens that a subordinate simply did not come for a salary. And when transferring funds to the card, he applied for the issuance of earnings in cash, for example, in connection with the loss of a plastic card. The employer will accrue to the employee all the amounts due, and he will turn to the cashier for their receipt when he pleases. In such a situation, there will be no violations.

Funds not received by the employee on the day of issuance of earnings must be deposited. So the employer will reduce the risks to a minimum.

Similarly, you can do if the day of the issuance of wages fell on the vacation period. If the vacationer does not want to receive transfers for wages during the vacation, he should submit the same application for payment of funds from the cash desk of the enterprise. He will be able to receive them upon his return from vacation.

When to charge advance

According to the new version of Art. 136 of the Labor Code of the Russian Federation, monthly wages in 2020 are made twice. The first half of the worked period is paid on any day independently determined by the enterprise from the 16th to the 30th (31st) of the current month. The remaining half is now paid strictly from the 1st to the 15th of the new month.

With regard to advance payments, the Ministry of Labor gave clarifications in letter No. 14-1 / 10 / V-660 of 2020, indicating the following. The Labor Code defines the requirement for the maximum allowable time period for making payments of parts of earnings with independent regulation by employers of specific terms.

At the same time, from the letter of the Ministry of Labor of the Russian Federation No. 14-2-242 of 2013, it follows that it is impossible to establish a period of time during which wages will be paid, for example, from the 17th to the 19th. This requires the establishment of a specific date.

Delay Compensation

If you violate the deadline for paying salaries in 2020, you will have to pay compensation to the employee, the amount of which is established by law: 1/150 of the key rate of the Central Bank of Russia.

Sanctions for violations

The new law increased the amount of penalties for violation by employers of the terms of remuneration of hired personnel.

It is advisable to consider the changes on a comparative example (table):

Frequency of violation	Employer category, fine amount, thousand rubles
	Executive		IP		Entity
	Until 2020	From 2020	Until 2020	From 2020	Until 2020	From 2020
Primary	1-5	10-20	1-5	1-5	30-50	30-50
Repeated	10-20	10-20	10-20	10-30	50-70	50-100

The state takes care of the timely and full payment of wages to working citizens. Therefore, it regularly tightens penalties for violating the established order. Innovations also affected 2020, made along with the adjustment of the timing of advance payments and the main amounts of earnings.

Strict observance of legislative norms regarding personnel enhances the employer in the eyes of employees, candidates for open vacancies, government agencies and contractors.

In order to avoid problems, all enterprises need to bring labor contracts with employees into line with federal law as soon as possible. The maintenance of local documentation in perfect order contributes to the simplification of the work of the company, helps to avoid offenses and receive fines for violation of legislative norms and the rights of employees.