Absolutely every citizen who exercises its labor activity in the territory of the Russian Federation, should know that his right to pay for labor regulates the Labor Code Russian Federation . According to Article 136, the employer is obliged to pay the work of its employees at least twice a month, in a strictly established time frame.
However, in the financial crisis, the delay in lifying the salaries is far from uncommon. Faced with a similar problem, the employee is entitled to contact the Inspectorate on Labor Protection, the prosecutor's office or judicial authorities, to recover not only the payment of the payment, but also a penalty for every day of delay wages.
Payout terms set 2018
The penalty is put to the employee not only in the event of a wage delay, and other payments provided for by the Labor Code are subject to compensation, as well as the internal regulation of the organization.
For each type of payments legally established their termsThe excess of which is an unlawful act by the employer. In this way:
- Not later than the 15th day of each month, for the advance - the 30th.
- The period of payment of the premium part remains at the discretion of employers, but should be clearly established in the local documents of the organization.
- Vacation pay must be made no later than three calendar Day before the start of vacation.
- Compensation of vacation at dismissal, as well as other payments in the elimination of the organization should be listed strictly on the last working day of the employee.
- Payment hospital sheets, maternity benefits and childcares for up to 1.5 years is paid within the deadlines set for wages.
- The established amount of payment, laid by a woman at the birth of a child, is paid within 10 days from the date of the originals of the documents.
- The funeral allowance is listed on the day of the provision of documents.
The timing of the listed payments should be strictly observed, and the change in their employers is an offense. In cases where the extreme date of payment falls on a weekend or holiday day, it must be carried out on the eve.
Calculation according to established standards
Not only specialists can calculate compensation for relying payments, but also the workers themselves, while the exact amount of the penalty can be calculated only when debt repayment. For this you only need to know next formula:
K \u003d s * p * n, where
TO - the size of the calculated compensation, S. - the amount of debt to the employee, P. - the percentage rate of the penalty, for each day of delay, N. - Delay period, in days.
The amount of debt to the employee is the actual amount of fundsdetained by the employer, excluding income tax. According to the Tax Code of the Russian Federation, the amount of NDFL should be held before paying the funds to the employee, and therefore, it will not be taken into account in the calculation of compensation.
The percentage rate of the penalty is determined by the organization itself and is reflected in individual or collective agreements.
According to Article 236 of the Labor Code, minimum size Rates is 1/150At the same time, the regional authorities and the management of organizations have the right to set key rates of larger size, at their discretion.
For the concept of "key bet" lies the amount of interest established by the Central Bank for loans and deposits for a period of one week.
The delay period is determined by the time interval from the first day after the fulfillment date of the transfer of funds and up to the day, in which the debt to the employee will be repaid. In this period, both weekly and weekends are included.
Example 1.. Ivanov I.V. 15.10. The salaries in the amount of 36,000 rubles were listed. excluding income tax. Actually cash Enrolled at the expense of the employee 26.11. The compensation rate set in the organization is 2/150 key rates. The rate set by the Central Bank for the debt period is 10%. So,
- the amount of debt to the employee is 36,000 rubles;
- an interest rate must be calculated as follows: 2/150 * 10 \u003d 0.13%;
- the delay period in this case will be 42 days (the period from 16.10 to 26.11);
- compensation in this case will be 1965.6 rubles.
Example 2.. Petrova A.S. The company delayed 56 days salary in the amount of 97,000 rubles. The percentage rate of the penalty is established by the collective agreement - 0.1% of debt per day. The amount of wage compensation, leaning Petrova, will be:
97 000 * 0.1% * 56 \u003d 5432 rub.
Example 3.. Sidorov K.N. The organization has not listed the salary of 195,000 rubles. In the period from September 1 to October 31, under a key rate of 11%, from 1.11 to 10.11 - a key rate of 10%. Domestic documents of the Organization do not provide for the interest rate per year of delay.
- Interest rate from 1.09 to 31.10 will be 1/150 * 11 \u003d 0.073%.
- Interest rate from 1.11 to 10.11 - 1/150 * 10 \u003d 0.067%.
- Compensation over time from 1.09 to 31.10 will be equal to 195,000 * 0.073 / 100 * 62 \u003d 8825.7 rubles.
- Compensation for the interval from 1.11 to 10.11 - 195,000 * 0.067 / 100 * 10 \u003d 1306.5 rubles.
- The total compensation amount is 8825.7 + 1306.5 \u003d 10 132.7.
For the convenience of calculations and saving time exists many Internet resourcesproviding the ability to make compensation using a special calculator in online mode.
The service of the service is also based on three main indicators and conducts calculations with high accuracy. In addition, modern calculators are capable of making calculating and when changing key rates during the delay period.
The penalty for overdue payments should be listed one-time With the sum of the principal debt. As a rule, pursuing its benefit, the employer pays only the bulk of the debt, without compensation.
In cases where the employee fails to resolve the issue of compensation with the employer, he should be resorted to the help of law enforcement agencies, to reimburse the amount due to it.
In cases where the debt before the employee is not repaid for 15 days, the latter has the right not to go to workplace After the corresponding written statement. Return to work The employee can only after paying wages or other payments, as well as after receiving a written application of the employer confirming its intentions to pay debt.
It is worth noting that after receiving last document the employee is obliged to go to work if this does not happen, his lack will be counted as a walk. There are a number of cases when the employee is not entitled to interrupt its career, such as:
- work in state or military service;
- work on the maintenance and repair of particularly dangerous and important objects;
- work related to maintaining vital activity.
According to Article 140 of the Labor Code of the Russian Federation, the employee has the right to terminate labor relations in the presence of debt to him. At the same time, all reminishing funds must be paid on the last working day of the dismissal, namely:
- salary in full size, together with penalties;
- 13 salary (if such is provided in the enterprise);
- compensation of unused vacation.
If the fired not received estimated means On the last working day, it is worth deciding in the prosecutor's office or judicial bodies, Including in order to protect yourself from unlawful actions from the employer.
Like all parties to the employer's relations and the employee, the responsibility of the two Parties regulates the Labor Code of the Russian Federation. As a rule, penalties are applied to the offenders in monetary equivalent, as well as in the form of restrictions on the work of the enterprise for various times.
Thus, for violations of the rights of the employee to pay, the employer may incur the following punishments in cash:
- for the management of the enterprise, penalties in the amount of 1000 to 5,000 rubles are provided;
- directly the organization may incur more serious losses - from 30,000 to 50,000 rubles.
At first glance, the sum is relatively small, but provided that they will be reproached once. As practice shows, malicious violators of rights in the field labor relationship Make unlawful action often enough. It is for them that such types of punishment as the suspension of the enterprise, administrative and criminal liability for the owners and the leadership of the organization are envisaged.
Thus, with a repeated violation, the employer may be deprived of liberty with a ban on further activities in the field of organizing the organization.
Accounting and Tax Accounting
Compensation, as well as any settlement with employees, is reflected in accounting, but is not included in general expenses, but as the employer's responsibility for the violation of labor or collective contracts and the current legislation.
IN accounting postingsThe penalties are included in other expenses and are reflected by the following postings:
Compensation for wage delay is no exception and is subject to insurance premiums in full. Unlike tax insurance contributions fully paid by the employer, in the legislative period. It will take into account that both for the main payment and for the advance account numbers do not change. To confirm the accuracy of the records, the accountant should also be drawn up help-calculation.
As for the income tax, the penalty will not be addressed in the case when the calculation is carried out on the basis of the minimum interest rate , legislatively established. When exceeding the minimum percentage of percent, the employer is obliged to pay the tax with the inclined amounts under the sole condition: if the size of the interest rate set by the enterprise is not reflected in internal documents Organizations.
The income tax has no strict regulation, in Article 265 of the Tax Code, indicates only for the possible inclusion of a penalty to the cost of expenses as associated with certain working conditions. Article 265 allows organizations to take into account both the costs of penalties applied for violation of contractual relations.
There are no accurate interpretation of the listed laws, but the opinions of judicial and other competent authorities differ greatly. That is why include compensation in the cost of enterprise not recommended.
Additional information is presented in the instructions.
Compensation for wage delay - 2019 left this question is still relevant. However, in practice, few of the employees of enterprises know that if the salary has not been paid on time, then interest in the employer can also be required for the delay. It is important for the organization to know whether such compensation is subject to personal income tax, insurance premiums and whether income tax expenses are included in the costs of income tax.
Compensation for the delay in the payment of wages on the TK RF
In crisis, many russian companies, often related to small businesses, are increasingly detaining wages (hereinafter - sn) to their employees. In most cases, this is not the fault of the company: each of them is a link in the dependent chain of counterparties. Consequently, as soon as the payment with payment (payment under contracts from customers / buyers does not arrive on time) arise in one link, this automatically reflects on all subsequent. As a result, this may lead to the fact that the employees of one, and maybe several links will not receive the SP on time.
If this happens and the staff will not receive earnings due to them on time, the employer company will subsequently will subsequently pay to employees not only their earnings, but also compensation (which in its content is percentages for delay). This is stated in Art. 236 TK RF.
IMPORTANT! Failure for wages, among other things, gives an employee right to temporarily suspend the fulfillment of its labor functions, as well as contact the compensation of moral damage (Article 142, 237 of the Labor Code of the Russian Federation).
Compensation for the delay in the RFP is charged with the following mental period Payments on the day of repayment by the employer of debt to employees inclusive.
Example 1.
If the salary, for example, should have been paid on the 5th, and was paid in fact 12th, then compensation will be calculated in 7 days (from the 6th to 12th inclusive).
If the drawing still took place, the employer's company should pay an employee appropriate compensation regardless of whether it is to blame itself in the delay of the SP or not.
NOTE! Today, the situation is particularly relevant when due to the license revocation, the Bank did not transfer the RCP employees of the organization - a salary client. This circumstance does not remove from the employer of the risk of contact under Art. 236 TK RF, since the fact of the presence of guilt does not matter. Therefore, to minimize this risk, companies should closely choose a bank for salary project.
At the same time, if it is to blame for the delay, for example, the Bank (in particular, did not fulfill on time payment order Customer organization for the transfer of ECP employees), then the firm should be remembered that it is entitled to apply with the regression requirement for the bank for the fact that he has inadequately listed the employees of the ZP, and therefore violated the conditions of the salary project with the company. However, you will first need to pay compensation to employees.
Calculation of cash compensation for wage delay
The Labor Code of the Russian Federation does not establish, in which a specific amount of the Company should pay employees compensation for delay in sn. The legislator provided organizations to independently determine this in a collective agreement.
At the same time, the lower border of compensation is determined - no less than 1/150 key rates for the period of delay in the SP per each day of delay:
MRK \u003d zpnach × kl.st. / 150 × DPR,
where: MRK is a minimum that the employer is obliged to pay an employee for the delay of the SP;
ZPNAC - the amount of wages, which should have been paid to the employee in a strictly established day (for deducting NDFL);
Kl.st. - the refinancing rate (key rate) of the Central Bank of the Russian Federation for the period of delay;
DPR - the number of days for which the employer has crushed the payment to the employees of the ZP.
In the collective agreement, the Company can only increase the amount of compensation for the delay, to establish it in a smaller size than according to the above formula, the organization has no right.
IMPORTANT! For information on the size of the key rate (refinancing rates), see.
Example 2.
SP in the company is paid, according to a collective agreement, the 5th (for the second half of the previous month) and the 20th (for the first half of the current month) of the number monthly. Special provisions regarding compensation for the delay of the SP collective agreement does not contain.
Over the first half of February, the employee was accrued to the RCP in the amount of 30,000 rubles. However, it was actually paid only on March 6.
The refinancing rate, operating in the period under review (conventionally), was 7.5%.
Under these conditions, the organization should pay an employee of March 6, in addition to the SP also compensation for delays in 15 calendar days in a minimum amount:
MRK \u003d 30 000× (100% - 13%) × 7,5% / 150 × 15 \u003d 195.75 (rub.)
However, it is not enough to simply correctly calculate the amount of compensation for the delay of the SP. Organizations are also important to clearly know whether it is necessary to keep NDFL from such compensation whether the insurance premiums should be charged and paid for such an amount and how to deal with costs for income tax.
NDFL with compensation for late payroll
On the one hand, the Tax Code of the Russian Federation establishes that it is not necessary to pay the NDFL budget with compensation, if it must be paid by an employee due to, in particular, the execution of labor functions in the company (paragraph 3 of Art. 217 of the Tax Code of the Russian Federation).
On the other hand, the TC RF limits the space for establishing a specific amount of compensation for the minimum boundary. The upper limit is not normalized. Consequently, the employer may set an arbitrarily high compensation by fixing it in a collective agreement.
The question arises: whether the inclusion of NDFL is the amount of compensation (both in terms of the minimum and in terms of exceeding the minimum of the Labor Code of the Russian Federation)?
In terms of the minimum compensation size, the answer is transparent: it will not be taxed by the NDFL. This has repeatedly confirmed the controlling bodies in their explanations (letters of the Federal Tax Service of the Russian Federation of 04.06.2013 No. EF-4-3 / [Email Protected], Ministry of Finance of the Russian Federation of 28.02.2017 No. 03-04-05 / 11096, January 23, 2013 No. 03-04-05 / 4-54, etc.).
In the case of exceeding the minimum allowable size, the controllers occupy a similar position: NDFL excess value is not subject to, but only if such an excess is consistent with the labor or collective agreement (emails of the Ministry of Finance of the Russian Federation of November 28, 2008 No. 03-04-05-01 / 450, from 06.08 .2007 № 03-04-05-01 / 261).
NOTE! If the company is abused by the specified exemption and the compensation is paid, for example, employees of the SP itself, then this is fraught with disputes with verifying and detaching NFFL sums when checking. At the same time, the court, most likely, will rise to the side of the inspections, since the priority has content over the form: regular payments of compensation in the amount, significantly exceeding the amount of the accrued ECP employees, prove that there was actually the place of payment of the SP. So, it is necessary to pay NDFL (Resolution of the FAS of the Ural District of November 30, 2012 No. F09-11655 / 12 in case No. A60-7589 / 2012).
Do I need to charge NDFL when paying others compensatory paymentsread in the heading materials "Compensation and NDFL" .
Insurance fees when paying compensation for wage delay
If NDFL Company pays as tax agent, i.e. at the expense of the employee's funds, the burden of insurance premiums directly falls on the organization.
So, are the percentages for delay in the ZP insurance premiums? There are two points of view on this issue.
One lies in the fact that the amounts monetary compensation For violation by the employer, the established period of payments is not subject to inclusion in the database for accrualing insurance premiums. Such a conclusion came, for example, judges of the Arbitration Court of the Far Eastern District dated December 21, 2017 No. F03-4860 / 2017 in case No. A73-2697 / 2017 (the definition of the Armed Forces of the Russian Federation of 07.05.2018 No. 303-kg18-4287 was denied the transfer of the case to judicial College in economic disputes).
Motivated the arbitrators to the fact that compensation for the late payroll payment is not a wage, but the type of material liability of the employer in front of the employee who is paid by force of law physical lick In connection with the fulfillment of labor duties, ensuring additional protection of the employment rights of the employee. For this reason, compensation for late payroll is not subject to insurance premiums on the basis of sub. "And" paragraph 2 of Part 1 of Art. 9 of Law No. 212-FZ (from 01/01/2017 Similar provisions are given in paragraph 2 of Art. 422 of the Tax Code of the Russian Federation).
see also"Compensation for non-payment of salaries on time: contributions" .
Another point of view is that the types of payments not subject to insurance premiums are listed in Art. 422 Tax Code. Compensation for the delay in payroll payment in Art. 422 of the Tax Code of the Russian Federation is not presented, therefore, with this payment, the contributions must be accrued. This position adheres to the Ministry of Finance of the Russian Federation in a letter from 21.03.2017 No. 03-15-06 / 16239.
As you can see, this question is controversial. And to solve it only to you.
Accounting for compensation for wage delay in income tax costs
In terms of income tax, the situation is somewhat more complicated. The NK of the Russian Federation does not contain any provisions on whether such compensation can be taken into account in the cost of expenses or not.
The Code said only that the firm may include compensation costs, the payment of which employees are associated with any working conditions (Art. 255 of the Tax Code of the Russian Federation).
In addition, paragraph 13 of Art. The 265 Tax Code of the Russian Federation makes it possible to take into account in the expenses of sanction for violation of contracts. In this case, the limitations or composition of the sanctions are not established. There is also no special conditions for whether this norm is applied only to civil or labor contracts, too.
At the same time, later regulatory authorities occupied a position, according to which it is impossible to include such compensation in expenses, as it is not related to the working conditions (not applicable to Article 255 of the Tax Code), and the norms of Art. 265 of the Tax Code of the Russian Federation does not apply their effect on this compensation (the letter of the Ministry of Finance of the Russian Federation of October 31, 2011 No. 03-03-06 / 2/164).
Therefore, today to take into account compensation for the delay in sn in expenditures is quite risky.
The procedure for paying compensation for wage delay
Mechanism documentary Payments for the delay of the SP TK RF is not established.
Therefore, the company can, for example, to provide in the local NPA that when payment is paid, the order of the head (personal composition) is published. It is compiled in arbitrary form. However, in such an order, it should be indicated that compensation is paid precisely for the delay in the payment of the SP, as well as indicate the period of delay.
NOTE! Such an order must be brought to the attention of an employee under his personal signature.
RESULTS
The calculation of compensation for the wage delay is not a complex task for an accountant, since the calculation formula is directly provided in the TK RF and does not require any comprehensive data and calculations. It is enough to know the size of an overdue zp, as well as the current refinancing rate. Employees should be understood that they can count on such compensation in any case, even if the employer is not to blame. This company is important not to forget that the amount of NDFL compensation can not be accrued, but the insurance premiums will have to. With regard to income tax, incorporate compensation for expenses, most likely will not work.
Labor relations of the employer with employees are established by regulatory local acts Organizations based on labor legislation. One of important moments is a reward for work. Its size, periods of payment, promotion, recovery should be spelled out in the contract concluded with the employee, and other documents regulating the parameters of the organization's activities.
It has been established that the payment of wages should be carried out at least twice a month. In this case, the employer can set dates on its own, observing the time interval between the parts of the salary of at least 15 calendar days.
The employer is not always due to any circumstances or unscrupiance produces relying fee for labor for labor. This is a violation of the law and threatens to the employer next to the problems. In addition to imposing fines, it can oblige to pay compensation for employees for each day of non-payment.
Calculator for calculating compensation for wage delay
The calculator of the unpaid wage works according to the rules of Art. 236 Labor Code of the Russian Federation. In the calculator cells, take the necessary values:
- Debt (temporary intervals and sums itself)
- Date today
- Whether partial repayment was
- What is the type of report
What is compensation for salary delay?
Labor Code Article 136 obliges the organization of any form of ownership to accrual and pay wages at least once every 15 days. In case of violation of these deadlines, the employer is obliged to calculate compensation for each day of delay. This payment will compensate for the material damage caused by employees due to late remuneration.
The norm for the calculation of compensation concerns all payments that were not produced on time:
- wages;
- temporary disability benefits and other social payments;
- vacation amounts;
- admissions and surcharges installed regulatory acts employer;
- compensation payments during dismissal;
- other payments in favor of the employee.
The material responsibility of the employer in the event of a late payment of staff to the amounts of the above species of calculations given in the text of the article 236 TK RF.:
In violation by the employer of the established period, according to the payment of wages, payment of holidays, payments for dismissal and (or) other payments due to the employee, the employer is obliged to pay them from the payment of interest (monetary compensation) in the amount not lower than one hundred and five-time current key rates at this time. Central Bank Of the Russian Federation from the amounts not paid on time for each day of delay starting from the next day after the established period of payment on the day of the actual calculation inclusive. With incomplete payment within the prescribed period of wages and (or) other payments due to the employee, the amount of interest (monetary compensation) is calculated from the amounts actually not paid within.
In this case, the amount of compensation may be higher if it is established by local acts of the organization, enshrined by an employment or collective agreement.
When pay compensation?
Compensation and payment of compensation is made regardless of the circumstances that caused the delay in wages and other payments in favor of the employee. The number of days of late remuneration is calculated over the entire period and begins on the day following the date set as the day of calculation with the employee. In this case, the date of the actual issuance of amounts is subject to inclusion in the overall period of delay.
Compensation size
For the correct calculation of the amount of compensation, knowledge will be required. general principles calculus. Its size in 2019 is at least 1/150 shares of the key refinancing rate according to the Central Bank and is charged independently:
- the causes of the delay;
- the presence of guilt of the head or other official;
- arrest of company accounts, etc.
The amount of compensation cannot be limited to any limit. If the delay is any period of time, then accounting is required to calculate compensation for all types of unpaid amounts for all days of delay. Accordingly, the longer the employer will delay the means, the higher the compensation size becomes. With a long period, employees have the right to initiate the process of checking the enterprise and the more severe punishment of the administration.
Formula and example calculation
The minimum amount of compensation for the delay in the payment of wages, other monetary remuneration For work, social payments, amounts of vacationers, etc. calculated by the following formula:
K \u003d SV * SC / 150 * D,where
- K - compensation;
- SV - the amount of payments, relying worker, minus NDFL;
- SC - the rate of the Central Bank, which operated during the delay period;
- D - the number of days of delay, ranging from the day following the deadline for the period of payment, ending the day of payment of the employee due.
Compensation is not subject to taxation, but the size of the detainee payment is taken to calculate, from which it is already calculated. The basis of this is two letters: FTS dated 04.06.2013 N DF-4-3 / 10209 and the Ministry of Finance dated January 23, 2013 No. 03-04-05 / 4-54. But the insurance premiums on it is obliged to accrue.
Example: Take a salary delay case that is not paid on time appointed regulatory documents Organizations on the 6th number. The entire payment, which was supposed to transfer to the employee, amounted to 15 thousand rubles for the second half of March.
In fact, the funds were translated on April 15, thereby the number of days of delay amounted to 9 days (for the period from 7 to 15 April). Compensation must be designed regardless of the reason that such a situation has emerged.
One of the introductory parameters is the key rate of the Central Bank, its size for this period was 7.25%. Additionally, out of the accrued amount, I will hold the PPFL:
15 thousand rubles. - 13% \u003d 13 050 thousand rubles.
Apply the calculation formula and get the amount of compensation as follows:
K \u003d 13 050 * 7.25% / 150 * 9 days \u003d 56.77 rubles.
This amount is minimal. Although it will not be tangible for a particular employee, but in general on the organization, where the staff is large enough, it can be poured into decent results.
Liability of the employer for non-payment of compensation
If we talk about the exploitation of the employer for the delay in the payment of salaries and evasion from the accrual of relevant compensation, then it is quite serious. Labor legislation is mandatory for execution by all participants in labor relations, and control over the executive discipline is entrusted to the State Labor Inspectorate. She is entitled:
- spend planned checks employers;
- conduct investigations on the found facts of violations;
- carry out unscheduled events when entering citizens' appeals.
In case of detection of violations, the inspectors are obliged to transfer information to the prosecutor's office, which will be elected a measure of responsibility. You can attribute to punishments:
- disciplinary recovery on an official who admissible violation of legislation (Articles 22, 195, 370 TC);
- administrative punishment in the form of a fine on the management of the organization, according to Article 5.27 of the Administrative Code;
- criminal prosecution, if the fact of the mercenary use of unpaid funds has been identified and proven officers. Article 14.1 of the Criminal Code is applied.
Initiate the inspection on the fact of the salary delay and payment without taking into account compensation often comes from a labor collective or a specific employee. To launch the recovery process of violated rights, you will need to contact the Work Commission, the Court or the Prosecutor's Office in writing. In the case of the compilation of the statement of claim, the employees are entitled to require compensation for moral damage caused due to non-payment due.
If the organization has a trade union committee, the working people have the right to turn there with a complaint about violated rights. The statement from employees must be registered and reviewed within 10 days.
The legislative framework for labor protection obliges the employer to pay the salary to the working team on time. The income of citizens is negotiated in the labor or collective agreement of the parties. Money is issued to employees twice a month on scheduled days.
In conditions economic instability, the political situation, the shift of the management, the company's profile or the unfair fulfillment of the Company's obligations, it is possible to fail to pay for employees. By law, in such cases, an employee is compensation for wage delay. In practice, this circumstance is often ignored.
Only knowledge regulatory base The laws will help protect the rights of the employee, since not on time the resulting ZP for any reason is a violation of the employment contract.
It is enough to make a statement in a convenient form in the name of the head or labor inspection. Issues of reimbursement of systematic desemination of payments of the SP, how to calculate compensation for wage delay Consider in the next article.
Regulatory payroll documents
The provision of law 236 of the TC regulates mandatory payment Compensation as a result of late payout salary, delays of health, vacation, benefits.
For the delay in salaries, enterprise managers risk a punishment, compensation for the inconvenience of subordinates, which are penalties on salary delay.
TK Art. 136 Determines the principles of salary issuing. The dates of obtaining an advance and wages are stipulated in the rules of labor regulations or a contract, a local regulatory act.
Art. 142. Labor Code Allows employees for salaries delays, suspend employment, notifying an employer before this. Except are employees working in emergencies serving hazardous production, medical staff.
Mounted temporary salary payment frames
Information in Art. 57, 135, 136 TC indicates the establishment of specific terms of payment of money, according to which the salary should come to payment card Employee with 1 per 10 number, but no later than the 15th day of the next month, advance - from 20 to 25, it no later than the 30th of this month.
Premium, encouragements are summarized according to the agreements of the parties defined documented.
For 3 calendar days before the care of the employee on vacation, their vacation should come to his account.
Revenue categories for salary delay compensation
Material compensation for the delay in the payment of wages relies on the following types of material payments:
- Pensions:
- surcharge, surcharge, raising pension;
- target cash assistance;
- financial assistance from the state;
- other compensation payments.
- Payments for social benefits:
- assistance to low-income and large families;
- payments to children with disabilities of childhood;
- social benefits unemployed and due to the offensive of unemployment;
- maternity benefits;
- payments to victims from accidents in production.
- The monetary support of the employee is a salary.
- Student scholarship.
- Vacations.
- Compensation for dismissal.
Compensation for wage delay NDFL
Compensation for wage delayed wiring is not taxed (art. 217 tax Code RF). Since the funds go to the expense of an employee with calculated income tax, then paying debt should be paid without NDFL.
According to Article 226 of the NC, p.3 NDFL is not paid and is not included in total salary. If the amount of material compensation on a collective agreement exceeds the established norm, the tax calculation is valid for the difference.
Is the insurance fee in compensation zp
Insurance fee is the reason for the disputes of economists in terms of including it in compensation, most often the accountant is taken into account in the amount of payments.
Methods for calculating salary delay
The amount (laid to issue) * 1/300 (1/500) * KS * number of days delay \u003d compensation amount, where:
- 1/300 (1/500) - key rate defined banking system countries taking into account inflation, under Art. 236 for each day of delay;
- COP is a key rate expressed as a percentage.
The number of days of delay - is counted from the first day after the set date of receipt of the RCP to the last delay date.
Compensation is paid over the entire period of delay on weekends and holidays.
How to determine the percentage of all days of delay
The magnitude of the compensation should be at least 1/150 part of the key bet. The presence of employment agreements sets the full size of 1/150 (Art. 236). In the regions, the employer on the basis of the agreement signed in advance appoints his percentage over the entire period of delay.
Local authorities together with employers, trade unions sign a general agreement, on the basis of which the key rate is established.
Online calculator calculating the size of the material payment employee
The second method offers the Internet. Online calculator will simply and quickly help make compensation for wage delay with accrual monetary sum. In the form on the page you need to enter three values:
- the sum of delay taking into account taxes and fees;
- set the date of the payment (salary day);
- payment day in fact.
Punishment for violation of payment of compensation
Ignoring the timing of salary payment provides for the employer's responsibility. There is an administrative punishment, as a result of which the organization, individual entrepreneur Pay fine installed legislative standards. Moreover, the amount of material compensation may increase at times for organizations. You can only recover compensation after a court decision.
Download the claim for the recovery of wages and monetary compensation for wage delay
When the employer ignored the first decision of the meeting, the next necessary measure is criminal liability with imprisonment for two years or removal from office for five years.
Worker actions
The laws of the Russian Federation allow employees not to enter the place of work when a delay of 15 days. The last working days on the fault of the company must pay the latter. Violation of the timing of the payment of salary is gross unlawful actions of the employer.
The employee has two solutions to the problem: write a statement about care for your own accord or require compensation for the delay of the SP. The head of the company should consider and calculate subordinate to the application of the application.
Except from general rules are:
- police officers, civil servants;
- staff technical support water supply systems, heat, electricity;
- establishment of urgent assistance to the population;
- fors major circumstances.
How to recover from the employer interest for a salary delay tells a representative of the legal company "Success" in Voronezh
Calculator for calculation from 10/30/2017 (rate 8.25%):
The period of payment is established by the employer, taking into account the requirements of Ch.6st.136 of the Labor Code of the Russian Federation - no less often than every half months. At the same time, the advance should be issued until the end of the current month, the balance of wages - no later than the 15th of the next one.
The payment period is prescribed in one of the following documents:
- labor contract;
- collective agreement;
- other act of internal local type.
Note: The deadlines for issuing wages are not established by the order of the head.
If the term falls on the weekend, the salary is subject to payment in the previous working day.
How to calculate in an online calculator compensation when salary delay
- in the top - specify the amount of debt on the salary;
- in Nizhny - the number of delay days.
In Nizhny Field online calculator You can see the amount of compensation to pay the employer to the employee.
The following calculator formula is put in the work of the calculator:
Compensation for salary delay \u003d debt by s / n minus NDFL * key bet * / 150 * delay days
In this formula, three factors:
- The salary duty is taken at the time of the calculation - the entire unpaid amount after the maintenance of the income tax (that is, from the accrued wage, according to which the debt is incurred to the employee, it is necessary to take away 13%);
- The key rate is established by the Central Bank of the Russian Federation, its size changes regularly, from September 18, 2017 its size decreased from 9 to 8.5%. From 10/30/2017 - the rate decreased to 8.25%.
- The days of delay - begin to be considered from the next day after the time of payment of salary, finish the day of debt repayment before the employee.
This is the minimum compensation size, the employer may increase its size, for example, by reducing the divisor in the formula.
Please note: An online calculator allows you to calculate only minimal compensation for the delay in salary payment.
With the calculated amount of compensation, it is not necessary to hold ndfl. All compensation value is subject to employee without deduction. And at its magnitude, the employer is obliged to charge insurance premiums and pay them in the FTS.
But it is impossible to take into account in the costs of income tax or simplified tax this compensation.
Example of calculating compensation at a salary non-payment in 2017
Source data for example:
The deadlines for paying the salary - the 21st of the current and 6th day of the next month. The advance payment for September 2017 is paid on time, and salary remains for September in the amount of 14,000 rubles. Employee is paid only on October 17, 2017. The employer must calculate compensation for every day of wage delay.
How to make a calculation in an online calculator:
- in the upper field we will substitute the amount of debt - 14000;
- in the lower field - the number of days of delay of salary payment - from 07.10 to 17.10 11 days of delay.
The result of the calculation can be seen at the bottom of the Calculator \u003d 87.27 rubles.
Check the calculator calculator above:
Compensation at non-payment \u003d 14000 * 8.5% * 1/150 * 11 \u003d 87.27 rubles.
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