According to the rules, the interval between the terms of payment of wages - in advance and the main part should not exceed 15 calendar days. We will tell you more about the timing of salary payments in 2019, taking into account recent changes so that the company is not fined and the employees do not have questions.
Taking into account the latest changes made to the Labor Code of the Russian Federation federal law dated 03.07.16 No. 272-FZ, the terms for paying salaries in 2019 should be set in such a way that employees receive wages at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation).
Salary must be paid no later than 15 calendar days from the end of the month for which it is accrued. We will tell you how and what terms for paying salaries are safer to set in 2019 so as not to violate the requirements of the Labor Code.
Below you can download useful documents that you will need in your work:
If you have decided on the terms, you need to write them down in the rules and one of the contracts - collective or labor.
The old version of the Labor Code of the Russian Federation says that the days of salary are reflected in the rules of the labor schedule, the collective agreement, the labor contract (part 6 of article 136 of the Labor Code of the Russian Federation). Documents are listed separated by commas. Rostrud believes that it is necessary to write the terms in all three documents (letter dated 06/20/2014 No. PG / 6310-6-1). And the court believes that it is possible only in one, for example, in the rules of the labor schedule (appellate ruling of the St. Petersburg City Court dated 01/25/16 No.
As of October 3, 2016, the wording has changed. Now the dates can be determined by "internal labor regulations, a collective agreement or an employment contract." Based on the wording, salary days can be defined in one document. But in Rostrud they believe that in two: the rules and one of the contracts - collective or labor. Therefore, it is safer to do what the officials think.
Even if the company has a collective agreement, it is worth determining the dates in the labor agreement. For an employment contract, the terms of remuneration are a mandatory requisite (Article 57 of the Labor Code of the Russian Federation). The dates can be reflected not exactly, but to make a reference to the Rules or the collective agreement:
"The company pays salaries within the time limits specified in the Labor Regulations."
It should be clear from the documents in what terms the company issues both parts of the salary. For example, for the first half of the month - on the 25th of the current month, for the second - on the 10th of the next.
Note!
It is risky to use the wording "from the 1st to the 15th", "until the 15th", "not later than the 15th" (letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242).
With floating dates, it may turn out that the company issues money with a break of more than a half month. Then the company will violate the rules of the Labor Code. For this, a fine is possible, which the judges recognize as legal (appeal ruling of the Ulyanovsk Regional Court of May 13, 2014 No. 33-1462 / 2014).
Different terms for the issuance of wages under the Labor Code in 2019
The company has the right to issue salaries to different employees with a difference of 10 days. For example, if a company wants to install in departments different dates payments wages: in one - on the 20th and 5th, in the other on the 30th and 15th.
The Labor Code does not prohibit paying salaries on different days. The main thing is to comply with the requirements of Article 136 of the Labor Code of the Russian Federation - to issue no later than the 15th day and at least half a month (Rostrud letter dated 06/20/2014 No. PG / 6310-6-1). Even if employees receive money with a difference of 10 days, such conditions are not considered discrimination.
The dates of the 30th and 15th are not very successful. If the month has 30 days, then the company will have to pay the salary on the last day of the month. This means that it will be necessary to withhold personal income tax not only from the second part of the salary, but also from the first (letter of the Federal Tax Service of Russia dated March 24, 2016 No. BS-4-11 / 4999, determination of the RF Armed Forces dated May 11, 2016 No. 309-KG16-1804). As a result, the company will transfer the tax twice in a month. And in the calculation of 6-personal income tax, it will be necessary to show the salary for one month twice - in different blocks of lines 100-140. To avoid unnecessary work, set paydays, for example, on the 28th and 13th.
When tax authorities see signs of an envelope scheme, they begin to collect evidence. Without them, the company will not be able to recover anything. The editors of the "UNP" found out where the inspectors get confirmation of shadow wages.
Terms of advance payment and salary 2019 for new employees
It is impossible to issue the first part of the salary to a new employee at the end of the first month of work if the employee was hired before the 15th day. For example, if an employee gets a job on the 1st, then for the first month he will receive money only once - on the 30th. And this is a violation, because the salary must be paid every half a month. Therefore, the company can be fined 50 thousand rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). The judges consider the fine to be legal (decision of the Ulyanovsk Regional Court dated 06/23/16 No. 7-202/2016).
You can avoid the fine. To do this, in the rules of the work schedule, write down that for the first month of work you give out a salary to newcomers three times.
- On the day when you give out salaries to other employees for the past month. Since the newcomer did not work last month, calculate his payment from the number of days worked in the current month.
- On the day of payment to all employees of the first part of the salary (advance payment) for the current month. When calculating the advance, do not take into account the days that have already been paid to the beginner.
- On the day of issuing the second part of the salary for the current month.
An example of the issuance of salaries under the new rules 2019
The company hired an employee on July 3. Salary days in the company: 25th and 10th. Employee salary - 46 thousand rubles. In July - 23 working days. Salary for one day - 2000 rubles. (46,000 rubles : 23 days).
August 10. Hold out personal income tax and previously disbursed amounts. Pay - 6020 rubles. (46,000 rubles - 46,000 rubles × 13% - 12,000 rubles - 22,000 rubles).
Note!
The monthly bonus can be issued at any time, according to the Ministry of Labor. The term, which is written in Article 136 of the Labor Code of the Russian Federation, applies to payments every half a month. At the same time, in a letter dated August 23, 2016 No. 14-1 / V-800, the Ministry of Labor gave other explanations. The premium must also be issued no later than 15 calendar days after the month in which it was accrued. Therefore, it is safer to stick to these deadlines.
Penalties for violation of the terms of payment of wages in 2019
If the deadlines for paying salaries in 2019 are violated, the employer is obliged to pay compensation to employees (Article 236 of the Labor Code of the Russian Federation). Compensation is also paid in cases of delay in other payments: vacation pay, benefits, etc. Compensation should be calculated based on 1/150 of the key rate of the Central Bank for each day of delay in each payment. The key rate of the Central Bank is 7.75% (decision of the Bank of Russia dated 12/17/18).
An example of calculating compensation for violation of the deadline for paying salaries in 2019
Salary for January - 100 thousand rubles, for deduction of personal income tax- 87,000 rubles. The first part is 45% of the salary. Total 45,000 rubles. (100,000 rubles × 45%). The company must issue the first part - on January 20, the second - on February 5, but transferred the money only on February 12. Let's calculate the percentage.
From January 21st to February 5th. Delay 16 days. Compensation - 372.0 rubles. (45,000 rubles × 7.75%: 1/150 × 16 days)
From 6 to 12 February. Delay 7 days. Compensation - 314.65 rubles. (87,000 rubles × 7.75%: 1/150 × 7 days).
The total amount is 686.65 rubles.
In addition, there are two types of penalties:
- For violation of the deadline for payment of wages;
- For setting wages below the regional or federal minimum wage 2019 (parts 6, 7, article 5.27 of the Code of Administrative Offenses of the Russian Federation).
To predict the commission call, compare salaries with the new industry averages in the capital.
See the table below for fines.
| Type of violation | Amount of the fine | ||
|---|---|---|---|
| Per company | For the director | ||
| 1 | Violation of labor legislation, regulatory legal acts | From 30 to 50 thousand rubles | Warning or fine from 1 to 5 thousand rubles |
| Repeated violation | From 50 to 70 thousand rubles | ||
| 2 | Evasion of an employment contract | From 50 to 100 thousand rubles | From 10 to 20 thousand rubles |
| Repeated violation | From 100 to 200 thousand rubles | disqualification for 1-3 years | |
| 3 | Non-payment, incomplete payment in set time wages | From 30 to 50 thousand rubles | From 10 to 20 thousand rubles or a warning |
| Repeated violation | From 50 to 100 thousand rubles | From 10 to 20 thousand rubles or disqualification for 1-3 years | |
Labor law regulates the issue of content internal documents in terms of their impact on labor relations at the enterprise. The collective agreement or the rules of procedure establish the dates on which the payment of wages must be made (from the cash desk or by transfer to bank cards). What are the features of paying salaries from the cash register? Let's dwell on this issue in more detail.
Form of payment of salary
Employee benefits may be paid:
- in cash (cash or bank transfers);
- in kind.
In order to implement operations for the issuance of earnings in cash, the company initiates the withdrawal of the required amount from the current account to the cashier. This procedure can only be carried out by an authorized executive with whom a contract of full liability has been concluded. The check contains the details of the person who is entrusted with receiving money from the bank.
Dates and frequency of payments
The Labor Code fixes the procedure for issuing salaries twice a month. Final settlement with the employee for reporting period must be made before the 15th day of the next billing month.
Employees must be paid wages (part 6 of article 136 of the Labor Code of the Russian Federation):
- for the first half of the month (advance payment) - no later than the 30th (31st) day of the current month;
- for the second half of the month - no later than the 15th day of the next month.
Specific dates and method (in cash or by transfer to a card) are established by an employment or collective agreement or local normative act organizations (for example, internal labor regulations or regulations on remuneration) (Letters of the Ministry of Labor of August 10, 2017 No. 14-1 / B-725, Rostrud of March 6, 2012 No. PG / 1004-6-1).
The term for payment of wages from the cash desk is limited to three working days from the date of receipt of funds by cash book. After this time, all unclaimed amounts are deposited.
Employers are not authorized to independently shift the deadlines for settlements with personnel, withhold cash at the cash desk with a subsequent excess of the limit, and refuse to deposit funds. Legislation requires that local acts exact dates of payment of income. If the number of staff in the organization is large, then you can set different deadlines for each category of employees.
Documentation of payroll
When settling with employees in cash, the issuance of salaries from the cash desk in 2019 can be confirmed by the following forms:
- consumable cash warrant, the template of which is fixed by the KO-2 sample;
- payroll statement according to the form T-49 recommended by the State Statistics Committee;
- payroll T-53.
In payment types of statements after the issuance of money, the handwritten signatures of the recipients of funds must be affixed. If an employee instructed a third party to receive a salary for him, the fact of delegation of authority must be confirmed by a notarized power of attorney. The original of the power of attorney at the time of settlement is transferred to the cashier and filed with the payment documents (if this is a power of attorney for a one-time salary).
The order of actions of the cashier when the salary is paid through the cash desk:
- Acceptance of payment forms signed by responsible persons. The forms must be signed by the accountant and the head of the company.
- Verification of the identity of signatures in samples and documents accepted for execution.
- Checking the compliance of the total amounts and the correctness of their indication in words.
- Issuance of money to the recipient after presenting them with an identity document (passport).
- If the payment is made by proxy, the details of the power of attorney are indicated in the notes column in the statement.
In cases with the presence of deposited amounts in the statement, when it is closed, the total amount of unclaimed money is prescribed. The processed payment documentation is signed by the cashier and submitted to the accountant for verification. The accountant checks all the results, the correctness of the cashier's report, confirms the reconciliation results with his signature.
Reflection in accounting
When making payroll settlements with employees through the cash register, accounting records should show entries for reducing the company's available cash and repaying liabilities to staff. This is done using standard correspondence D70 - K50. If the salary will be issued by transferring to card accounts, then the entry is made between the debit of account 70 and the credit of account 51. The deposit of funds is reflected in the entry D76 - K70.
The right of an employee to the timely and full payment of wages in accordance with his qualifications, the complexity of the work, the quantity and quality of the work performed is provided for in para. 5 hours 1 art. 21 of the Labor Code of the Russian Federation. We will tell you about the procedure, place and terms of payment of wages in our material.
The procedure for paying wages
Labor legislation requires that, when paying wages, the employer provide each employee in writing with the following information (part 1 of article 136 of the Labor Code of the Russian Federation):
- components of wages due for the relevant period;
- the amount of other amounts accrued to the employee, including monetary compensation for late payments;
- the amount and grounds for the deductions made;
- general sum of money payable.
This information is contained in the payslip, the form of which the employer approves independently. We considered in the sample form of the payslip, its content, terms of storage, as well as the responsibility of the employer for the absence of payslips.
Salary payment according to general rule must be made in rubles (part 1 of article 131 of the Labor Code of the Russian Federation).
The procedure for paying wages in non-monetary form is determined by a collective or labor agreement. In any case, the amount of salary in non-monetary form cannot exceed 20% of the accrued monthly salary (part 2 of article 131 of the Labor Code of the Russian Federation).
Place of payment of wages
Wages are paid to the employee, as a rule, in the following ways (part 3 of article 136 of the Labor Code of the Russian Federation):
- in cash at the place of work;
- non-cash by transferring to the employee to his bank account specified in the application.
At the same time, the employee has the right to change the bank where his salary is transferred, notifying the employer in writing no later than 5 working days before the day of payment of wages.
Terms of payment of wages
The Labor Code requires that wages be paid at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation). At the same time, the salary for the current month cannot be paid later than the 15th day of the next month.
The employer should provide not just the terms for paying wages, but specific dates for its issuance. They are established by the internal labor regulations, collective or labor contract.
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. Cm. " ". How will new law for the advance payment? No later than what date is it allowed to issue an advance under the new law? You will find answers to these and other questions in our article.
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 employee personal income tax advance it is not deducted from it 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 also need to be transferred to the budget from both salary and advance payment 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 wages.
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 wordings general plan, for example: "salary is 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, note that new edition requires specific payment dates to be determined:
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 the days of advance payments and salaries 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. And so on". 
We will not consider payroll in detail, but we will analyze the postings that are generated in accounting after the calculations are completed for each employee.
Stages of work on accounting for salaries in the organization:
- payment of income tax and contributions.
To account for all transactions related to remuneration, account 70 “Settlements with personnel for remuneration” is used. Accruals are reflected on the credit of this account, personal income tax, other deductions and salary payments are reflected on the debit. Payroll transactions, deductions, accrual of personal income tax and insurance contributions are usually made on the last day of the month for which the salary is accrued. Payroll transactions and payment of personal income tax and contributions - on the day of the actual transfer (issue) of funds.
Payroll
Payroll costs are written off to the cost of products or goods, therefore, the following accounts correspond with account 70:
- for a manufacturing enterprise - account 20 "Main production" or account 23 "Auxiliary production", 25 "General production costs", 26 "General (management) expenses", 29 " Service industries and economy";
- for a trading enterprise - 44 account "Expenses for sale".
The wiring looks like this:
D20 (44.26,…) K70
This wiring is total amount accrued salary for the month, or for each employee, if accounting on account 70 is organized with analytics for employees.
Payroll deductions
Deductions from salaries reduce the amount of accruals and are debited to account 70. As a rule, all employees have one deduction - this is personal income tax. Here, account 70 corresponds with account 68 “Calculations on taxes and fees”, posting:
D70 K68
In postings to other deductions, the credit account changes, depending on where it goes. For example, when holding writ of execution in favor of a third party, account 76 “Settlements with various debtors and creditors” is used, posting:
D70 K76
Calculation of insurance premiums
Account 70 does not participate in postings on insurance premiums, because they are not accrued to employees and are not deducted from their wages.
Insurance premiums are charged to the cost of production, i.е. go through the debit of accounts 20 (26.29, ...) or 44 in correspondence with account 69 “Settlements for social insurance and provision." 69 accounts usually have sub-accounts for each installment. Wiring:
D 20 (44, 26, ...) K 69
Payment of wages
After the salary is accrued on the credit of the 70th account, and on the debit of the 70th account personal income tax and other deductions are withheld, the rest is paid to the employees. Payment can be made both from the cash desk and through the bank (money is transferred to the accounts of employees from the organization's current account), i.e. Account 70 corresponds either with account 50 "Cashier" or with account 51 "Settlement account", posting:
D70 K50(51)
Transfer of personal income tax and contributions
On the day the salary is paid, the organization is obliged to pay personal income tax and insurance premiums for trauma. The remaining insurance premiums are paid by the 15th day of the following month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Wiring:
D68 K51 - personal income tax paid
D69 K51 - contributions paid
Example of payroll with postings
Employees were paid salaries for January 2018, withheld personal income tax, calculated insurance premiums. Accounting for account 70 is conducted without analytics for employees, for account 69 - with sub-accounts for each contribution. Payroll and contributions are charged to account 20.
02/10/2018 - salary was paid, personal income tax and insurance contributions to the Social Insurance Fund for injuries were paid,
02/15/2018 - insurance premiums were paid to the PFR, FMS, FSS.
Contributions:
- in the FIU - 16,500 rubles
- in the FMS - 3,825 rubles
- FSS - 2,175 rubles
- FSS injuries - 150 rubles
Postings for all transactions:
the date Wiring Sum Contents of operation 31.01.2018 D20 K70 75 000 Salary accrued D70 C68.nfl 9 750 Withheld personal income tax Accrued insurance premiums: D20 K69.pfr 16 500 - in the FIU D20 C69.fms 3 825 - in the FMS D20 K69.fss1 2 175 - in the FSS (temporary disability) D20 K69.fss2 150 - in the FSS (injuries) 10.02.2018 D68.nfl C51 9 750 Listed personal income tax D69.fss2 K51 150 FSS contributions are listed (injuries) D70 K50 65 250 Paid salaries of employees from the cash desk 15.05.2018 Insurance premiums listed: D69.pfr K51 16 500 - in the FIU D69.fms K51 3 825 - in the FMS D69.fss1 K51 2 175 - FSS (temporary disability)
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