Documentation of wages and settlements with employees

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Published: 01/12/2018

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Issues of payment of wages are regulated by the Labor Code. Everything regarding the procedure, place and timing of payment is spelled out in Article 136 of this document.

The specific rate is specified in the individual employment contract. And when exactly the salary will be paid, in what order (cash or by card), what is the amount of the advance, what coefficients will be applied - it is described in the collective agreement, in its absence - in an additional agreement or in the staffing table.

The local regulatory framework should not contradict federal and regional legislation, otherwise such agreements will be considered invalid.

• When is salary paid?
• How exactly are salaries paid?
• Payment methods Cash
• To a bank card
• To a bank card of another bank
• To a bank account

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What the Labor Code says about wage payments

The regulation of payments due to the performance of labor duties occurs in accordance with Chapter 21 of the Labor Code of the Russian Federation. The provisions of this chapter establish the responsibilities of the employee and the employer when processing, forming and providing wages.

Within the framework of the provisions established by Art. 133 of the Labor Code of the Russian Federation, the employer cannot pay wages below the minimum wage established in the region. Exceptions are cases of performing labor duties at 0.25 and 0.5 rates, however, if recalculated to a full rate, a citizen would have to receive the minimum rate established by the state.

If necessary, payment can be made in cash or with the involvement of a banking organization, which the employee can choose at his own discretion without pressure from management.

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Why are primary documents needed?

Each document performs its own function and is part of office work.

2 timesheet functions:

• reflect the number of hours worked by each specialist;
• justify the costs of paying remuneration.

Enterprises that use electronic systems to recognize the time of arrival and departure for work of employees use the T-13 form.

These documents on labor accounting and payment are kept for five years. In hazardous industries, storage time increases to seventy-five years.

6 rules for working with payment documents:

1. When remuneration is paid to employees' bank cards, use a payment form.
2. When using the T-49 form, do not use other forms.
3. The records should be kept for five years. In the absence of personal accounts, the storage time increases to seventy-five years.
4. Maintain a payroll register to reflect information about payments made to employees throughout the year.
5. For settlements with vacationers, use a special receipt-report.
6. Use acceptance certificates to record work performed under fixed-term contracts. Calculations should be made on the basis of these acts.

Periods and terms of payments

The timing of salary payments is regulated by Art. 136 of the Labor Code of the Russian Federation, which establishes the maximum possible period for accruing earned funds to each employee. In accordance with these standards, violation of established deadlines obliges the employer to transfer to the employee a certain amount of compensation, which must be specified in the employment contract.

According to general rules, the employer must:

• pay wages twice within one month, by transferring an advance and the remaining funds from the salary fund;
• issue wages within the period established by local regulations, but no later than the fifteenth day of each month worked;
• observe the frequency of payments in accordance with the employment contract and local regulations of the organization, but the difference between the advance and salary should not be more than fifteen days.

If there is a production need, the employer has the right to assign different days for the payment of wages to different categories of employees, but in compliance with the established frequency of payments. In other words, with a large staff of employees, management can issue salaries to some employees on the 11th and 26th, others on the 14th and 29th, without damage to the enterprise.

Establishing different payment terms does not discriminate against any employees, therefore management's position in such matters is legal and not subject to any retaliation.

Organization managers are not recommended to set payment days on the 15th and 30th, since in some months the 30th day falls on the last day of the month and obliges the accounting department to submit several personal income taxes to the tax authorities for one calendar month of work, and also causes difficulties when calculating salaries in February, since it has 28 or 29 days.

Documentation of wages and settlements with employees

Payroll calculation for time-based wages Read more: Accounting for deductions and deductions from wages

1.7 Documentation of wages and settlements with employees

In accordance with labor legislation, wages to employees of organizations are paid at least every half month within the time limits established by the collective agreement. An advance and non-advance payment procedure for wages for the first half of the month is applied.

In the first case, employees are given an advance, and the final payment is made when wages are paid for the second half of the month. The amount of the advance is determined by an agreement between the enterprise administration and the trade union organization when concluding a collective agreement. The minimum amount of the advance must not be lower than the worker’s tariff rate for the time worked according to the timesheet.

In the second case, the enterprise, instead of a planned advance, pays workers wages for the first half of the month based on the actual products produced (work performed) or based on the time actually worked.

Advances are calculated in the amount of 40% of the salary or 50%, but less taxes.

The main register used to process payments to workers and employees is the payroll. This is an analytical accounting register, as it is compiled in the context of each personnel number, by workshop, category of employee and by type of payment and deduction. The payroll indicators are the basis for filling out the payroll for issuing wages in the final payment.

There are several options for processing settlements between enterprises and workers:

- by preparing payroll statements;

— by drawing up payslips, and payment is made separately according to payslips;

— by machine compiling “Payroll calculation” sheets for each worker for the month (accrued, withheld and for issue), on the basis of which the payroll for the issuance of wages is filled out.

The basis for drawing up payslips and salary sheets are the primary documents:

— time sheet for recording the use of working time;

— accumulative salary cards;

— accounting calculations for all types of additional wages and temporary disability benefits;

— payslips for last month;

— decisions of judicial authorities on deductions based on writs of execution;

— payroll statements for the previously issued advance for the first half of the month;

— cash receipts for issuing unscheduled advances, etc.

Payment of wages is carried out according to pay slips on the days of the month established by the enterprise. The basis for the right to issue is the presence in its details of an order to the cashier for payment of the specified amount within the period from ___ to ___. The order is signed by the head of the enterprise and the chief accountant. The cashier maintains a special book for registering pay slips and amounts issued (received) in cash. After three days, the cashier checks line by line and summarizes the wages issued, and against the names that did not receive it, in the column “receipt of receipt” he puts a stamp or writes by hand “deposited”. The payroll closes with two amounts - cash issued and deposited. Using the deposited amounts, the cashier draws up a register of unpaid wages, after which he transfers the payroll and the register of unpaid wages to the accounting department for verification and issuance of an expense warrant for the issued wage amount. The cash receipt order is transferred to the cashier for registration in the cash book.

The cashier hands over the amounts of unclaimed wages to the bank to the company's current account, indicating “deposited amounts.”

The enterprise stores wages not received by workers and employees on time for 3 years and takes them into account as part of account 76 “Settlements with various debtors and creditors”, subaccount “Deposited wages”.

In conditions of market relations, the possibility of secondary employment of individuals is created, which is implemented through the mechanism of civil contracts. The most common types of civil contracts concluded with individuals are: leases, contracts, assignments, transportation of goods, paid services, purchase and sale. When concluding agreements with entrepreneurs, it should be taken into account that licenses are required to carry out certain types of business activities.

When concluding civil contracts with individuals, the requirements of civil law must be strictly observed - a written form for concluding contracts, the presence of mandatory details in them.

Accounting for settlements under agreements concluded with individuals is reflected in account 76 “Settlements with various debtors and creditors”01.

1.8 Documentation and calculation of wages for unworked time and temporary disability benefits

Let's consider documenting wages for unworked time and temporary disability benefits. According to labor legislation, workers and employees are paid for time not worked. The calculation of the amounts of such payments is based on average earnings, the rules for calculation and application of which are established by the relevant regulatory documents. Calculations of average earnings are made on the basis of data from recording the use of working time and relevant documents confirming the employee’s right to receive average earnings guaranteed by law.

The source of payment for temporary disability benefits is the funds of the social insurance authorities. The basis for calculating the amount to be paid is the time sheet and the temporary disability certificate from the medical institution.

Temporary disability benefits are issued in case of illness (injury) associated with loss of ability to work; sanatorium-resort treatment; illness of a family member in case of need to care for him; quarantine; temporary transfer to another job due to tuberculosis or an occupational disease; prosthetics with placement in the hospital of a prosthetic and orthopedic enterprise. The basis for assigning benefits is the certificate of incapacity for work issued by the treating institution, and if it is lost, a duplicate of this certificate. A duplicate is issued by the medical institution that issued the certificate of incapacity for work, upon presentation of a certificate from the place of work stating that this time was not paid for with benefits.

The amount of benefits for general illness depends on the employee’s continuous work experience: up to 5 years - 60% of earnings; from 5 to 8 years - 80% of earnings; from 8 years - 100% of earnings.

The legislation provides for cases when, regardless of continuous work experience, benefits are issued in the amount of 100% of the employee’s salary: due to a work injury or occupational disease; working disabled people of the Great Patriotic War and other disabled people who are equal in terms of benefits to disabled people of the Great Patriotic War; persons who have 3 or more dependent children under 16 years of age (students - 18 years of age); for pregnancy and childbirth; citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, and in other cases provided for by law.

The benefit amount is the same for all members of the workforce, both union and non-union members. Temporary disability benefits are calculated from the employee’s actual earnings.

The employee’s actual earnings include all types of wages, all types of cash bonuses provided for by the remuneration system established in the given organization; allowances and additional payments to wages; remuneration based on the results of work for the year and payments for length of service.

The amount of earnings from which the benefit is calculated does not include:

-wages for overtime work, including additional payment for overtime hours;

-payment for part-time work both in another organization and at the place of main work;

-additional payment for work that is not part of the duties of a worker or employee in their main job;

- wages for downtime days, during regular and additional vacations, during military training or verification training, performance of state or public duties;

- one-time bonuses not related to production activities (for example, for anniversaries, birthdays, etc.);

- various types of compensation payments (compensation for unused vacation, severance pay, etc.);

- wages for work on holidays and weekly rest days, if at this time the employee did not have to work according to the work schedule. The procedure for including bonuses in earnings when calculating benefits has its own characteristics. If bonuses are one-time in nature and not related to production activities (for example, for anniversaries, on the occasion of graduation from an educational institution), then they are not included in earnings for calculating benefits.

1.9 Composition of the wage fund

The structure of the wage fund at the enterprise is quite complex. In addition to direct payment of labor for time worked or products or work produced (for piecework or contractual payment), the fund includes incentive and compensation payments, as well as all amounts of money paid for unworked time, if, according to the current labor legislation, wages are maintained for employees. In general, the wage fund at an enterprise includes the following consolidated elements:

1. Payment for time worked.

2. Payment for unworked time.

3. One-time incentive payments.

4. Payments for food, housing, fuel.

Wages are determined based on the planned working time and production volume at tariff rates, salaries or piece rates. As a methodology, we can recommend the following procedure for determining the size of the wage fund for workers, managers, specialists and employees.

The workers' wage fund includes direct (tariff) wages and all additional payments to it. Direct wages consist of the sum of piece rates paid to piece workers and the wages of time workers, calculated at tariff rates.

When planning, the hourly wage fund, the daily wage fund, and the annual (quarterly, monthly) wage fund are determined.

The wage fund also includes incentive payments - bonuses. Their size according to the piecework-bonus and time-bonus wage systems is determined in accordance with the existing bonus systems at the enterprise.

A component of the wage fund also includes compensatory payments related to working hours and working conditions. These are the following types of payments:

a) additional payment for deviation from normal operating conditions (if additional technological operations are identified or actual operating conditions do not correspond to the planned ones);

b) salary supplements for uninterrupted work experience;

c) additional payments for downtime;

d) additional payments for night (evening) work;

e) payment for work on weekends and holidays (non-working days);

f) additional payment for overtime work;

g) additional payment for work when combining professions and performing the duties of a temporarily absent employee;

The wage fund also includes sums of money for unworked time in accordance with the law, namely payment of annual and additional leaves, additional payments to mothers during breaks from work to feed infants and additional payments to teenagers for a shortened working day, additional payments to foremen for leading a team.

Increased additional payments to foremen for leading a team can be set as a percentage of the team’s salary (without bonuses). Additional payments in increased amounts are made subject to the team fulfilling production tasks and ensuring high quality products. The additional payment fund for student education is calculated in accordance with the standard of additional payment for student education established by labor legislation. The wage fund also includes other types of additional payments and allowances determined by the instructions on the composition of funds allocated for consumption.

Based on detailed calculations, a summary table of the planned wage fund is compiled. The average salary is established on the basis of the calculated number of certain categories of workers and their payment funds.

For managers, specialists and employees, the average annual wage is determined, and for workers - the average annual, average daily and average hourly wages.

Payroll calculation for time-based wages Read more: Accounting for deductions and deductions from wages

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Procedure for payment of salary

The procedure for paying remuneration for labor is regulated in accordance with the established rules of labor legislation. The employer must strictly comply with the deadlines for transferring payments, the amount in accordance with the employment contract and the Regulation on the minimum wage, and documentation.

In accordance with Art. 136 of the Labor Code of the Russian Federation, the employer must notify the employee in writing about the accrued salary and indicate:

• components of the salary, i.e. in what proportions the employee is provided with monetary and material benefits, as well as the grounds for such manipulations;
• the period for which funds are accrued;
• the amount of other payments that the employee is entitled to in accordance with the law or local regulations for the relevant period, as well as the grounds for assigning such payments;
• a full report on the deductions made, in particular, when transferring funds to various funds, as well as when sending a set amount for alimony or debt repayment, determined by executive documents;
• the total salary before deductions are made, so that the employee can check the actual amount of deductions.

The form of the pay slip that the employee receives when paying wages is regulated by the provisions of Art. 372 Labor Code of the Russian Federation. This article establishes the employer’s obligations to include the sheet form in the local acts of the enterprise and be guided by them to make a decision on the assignment of a particular salary. Art. 131 of the Labor Code of the Russian Federation establishes that payments must be made in Russian rubles, except in cases where such remuneration is impossible.

Payment of wages in a mixed form - cash and material assets - must be made in accordance with the employment contract. If such references and clauses are not specified in the contract, the employee has the right to refuse to receive wages in this way and insist on the transfer of the necessary amounts of money.

How exactly are salaries paid?

Upon final payment of remuneration, the employee must be given a payslip (sometimes called a “footcloth”). This document has the force of a local act, it states:

• components of the salary (what exactly the amount came from - salary, bonus, allowances, compensation, etc.);
• information about withholdings (union dues, taxes, fines, etc.); amount exempt from tax;
• information about the amount already paid (advance) and to be paid.

The payslip must be issued at least once a month and no later than the date of final settlement.

If the day the final salary is issued falls on a weekend, the money should be handed out to the recipient or transferred to the account on the eve of this day, and not later, as is sometimes practiced.

If an employee goes on vacation, he must be given both a salary for this period (the so-called “vacation pay”) and a pay slip three days before leaving.

Payment methods and location

The employer must notify the employee of the wages accrued to him, indicating all the data established by law. The employee is notified against signature by handing over a written document - a payslip, which he receives after his salary is issued.

Today, employers can pay wages in cash in two ways:

• in cash, by issuing funds at the organization’s cash desk;
• transfer of the established amount of salary to the employee’s current account in any banking organization.

Payment of wages at the organization's cash desks is carried out with the obligatory maintenance of cash documents to confirm the intended use of the funds received by the employer. Funds to pay employees' salaries are transferred by banking organizations with which the company cooperates. They can only be used to pay salaries and cannot be spent on other purposes.

Small enterprises that have constant revenue can issue salaries from the funds received, however, in such circumstances, coordination with the banking organization is necessary.

Salaries are paid in accordance with the requirements established by law, therefore:

• for large organizations, a payroll form No. T-53 has been established if the transfers are permanent;
• for small enterprises and small businesses - No. T-49, in case of payment of salaries to permanent employees;
• for any enterprises that pay employees a one-time remuneration - No. KO-2.

Paying wages by transferring a set amount to the employee's current account is a potentially new phenomenon in business. Every year, more and more employers are switching to such a calculation system, as it can significantly save the time of accounting workers. The rules and features of the transfer of remuneration for labor are regulated by a collective or labor agreement between employees and the management of the organization. The employee can independently determine the banking organization to which his salary will be transferred, thereby establishing the place where the funds will be received.

Special cases of salary payment

In some cases, the standard rules for transferring salaries do not “work”.

Let's list some of them:

If an employee wants his salary to be transferred to two different accounts - for example, an advance to a card of one bank, and the main salary to another. This happens if, for example, his loan debt is automatically written off from his card.

Formally, there are no obstacles to such a solution, but this method of calculation is not always convenient for accounting. However, this is practiced.

Transfer of wages to a third party

For example, a wife or an adult child. In some cases, this is practiced (and in this case we are not talking about alimony or judicial deductions, but specifically about the full transfer of wages). All transfers for insurance and pensions are still transferred to the account of the employee himself, it’s just that his money goes to another person by proxy.

Transferring salaries several months in advance

If the employer does not mind, and the employee has provided him with all guarantees that he will work out this period, then this is possible. However, more often the company simply provides its employee with a loan or an interest-free loan, which is gradually deducted from the salary.

Payment of wages in kind

We are talking about the issuance of earnings from the company's products. Currently, this is practiced very rarely, since money circulation is well established. However, in some rural areas such payment of wages is quite possible. For example, remuneration for a collective farm employee is given in the form of food. In this case, salaries must also be paid twice a month with a difference of no more than 15 days.

When collaborating on gray wages, not only the employer, but also the employee is responsible. What are Gross and Net salaries and how do they differ? Our article will tell you about this.

Surely you have often heard the word “accounting entries”. What are they and what are they for? Read here.

Salary calculation with example

The amount of wages received by an employee can be calculated by several formulas, depending on the methods of its assignment. Before issuing remuneration, the employer deducts 13% income tax.

The simplest formula is:

(Salary⁄(Number of days worked))/(100%)×13%=Net salary

Such situations almost never occur in practice, since in addition to the salary, the employee is entitled to additional payments in the form of bonuses, social payments or benefits, etc., and the employee may also have the right to receive a tax deduction.

In this case, the calculation formula will look like this:

(Salary+Bonus+Other payments-Tax deduction (if any))/(100%)×13%=Tax

For example, Ivanov I.N. has a salary under an employment contract of 58,000 rubles, while for the current month he was paid a bonus in the amount of 9,540 rubles for a successfully completed project. He has two dependent minor children, who give a tax deduction in the amount of 1,400 for each child (for the third, the deduction is fixed - 3,000 rubles).

Based on this, Ivanov must pay:

(58,000+9,540-(1400×2))/(100%)×13%=8,416.2 rubles of income tax

He will receive:

58,000+9,540-8,416.2=59,123.8 rubles

There are often situations when an employee does not work all days in a month. Then the salary amount is calculated differently:

Salary/(Number of working days)×Number of days worked=Salary (without deduction of personal income tax)

For example, Kravtsova A.B. receives a salary of 48,700 rubles. There are 22 working days in a month, but due to personal circumstances, Kravtsova took 4 days off without saving her salary.

Based on this, Kravtsova will receive:

(48,700 rubles)/(22 working days)×(22 days - 4 days off)=39,845.45 rubles

This amount was obtained without deducting personal income tax, so after all deductions she will receive a “net” salary in the amount of:

39,845.45-(39,845.45/(100%)×13%)=34,665.54 rubles

If she had minor children, she could receive a tax deduction for each child.

Amount of payment in kind

Important! Only part of the salary can be paid in kind. This part should not exceed 20% of the total accrued salary.

There are also situations when an employee asks to give him more than 20% of his salary in kind. In this case, you need to formalize the sale of the property. That is, so that the documents show that the employee received the full amount of the salary, and then bought property in his organization for cash. If the payment amount exceeds the 20% limit, this will lead to claims from the inspection authorities (

Advance calculation

The advance can be calculated in several ways. The simplest calculation option is taking into account weekends and holidays, based on a semi-monthly period.

In this case, the formula will look like this:

(Salary + Bonus + Allowances) / (100%) × 50% (half of income) = Advance

For example, Ryabinov A.B. worked the required 15 days before the advance payment was issued without time off. His salary is 54,000 rubles, and the bonus for long service is another 8,000.

Based on this, Ryabinov will receive as an advance:

(54,000+8,000)/(100%)×50%=31,000 rubles

If only workdays are taken into account, excluding holidays and weekends, then calculating the advance in this case is a little more difficult.

The formula of the second type is as follows:

(Salary + Allowances + Bonuses) / (Normal working hours for the month) × Standard working hours for the past period = Advance

For example, Kozlov B.A. receives a salary of 34,000 rubles and a long-service bonus of 6,000. Calculation is made before May 15. In May 2020, with a five-day working week, 20 working days are established. Until the 15th, Kozlov worked 8 days out of 20.

Based on the above, Kozlov can count on receiving an advance in the following amount:

(34,000+6,000)/(20 days)×8 days=16,000 rubles

When calculating using the second method, if there are holidays in the month, and there are quite a lot of them, the advance amount will be significantly lower.

Time sheet and calculation of wages

The employee is paid based on the amount of time he works. To record it, use the form T-12 “Working Time Sheet and Calculation of Remuneration” or T-13 “Working Time Sheet”. They were approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1.

The T-12 form contains data on actually worked and unworked time based on sick leave, certificates, applications, orders.

The title page indicates the name of the organization, the date of preparation and document number, the reporting period and codes for indicating worked and unworked time in the accounting table. Section 1 “Accounting for working time” consists of 17 columns and is intended to reflect information about attendance and absence from work for one calendar month. Filled in for each employee: his/her full name, personnel number, then on the dates of the month in columns 4 and 6 in the top line a code indicating attendance at work or the reason for absence is indicated, in the bottom line - the number of hours worked that day, overtime hours are marked with a fraction. Columns 5 and 7 are intended to reflect the sum of days of visits and hours actually worked for each half-month. In the columns of the missing numbers of the month, an “X” sign is placed. According to the rules, you can fill in the cells of both all days of the month and only days other than a regular working day (vacation, sick leave), leaving the cells of a regular working day empty.

Section 2 “Payment payments to personnel” consists of two pages. The third page of the timesheet is intended to reflect each type of payment for the month for each employee. The fourth page of the timesheet summarizes information about attendance at work for the organization as a whole for each day of the month. Check out an example of filling out the T-12 form.

Form T-13 represents only the title page and section 1 for recording working hours of Form T-12. It is then assumed that the accountant keeps records of wages in other registers.

Sometimes employees undergo routine medical examinations. You can find out how to correctly fill out a work time sheet in this case from the “ConsultantPlus” material. If you don't already have access to the system, get a free trial online.

conclusions

Main conclusions:

• The procedure for carrying out the procedure depends on which document regulates the specific deadlines for receiving wages.
• The order is issued only if the deadlines are established by the PVR.
• If the dates of issue are determined by employment contracts, the employer notifies employees two months in advance of the upcoming changes. After this, additional agreements are concluded with each employee.
• When the terms are fixed by a collective agreement: a commission is created, a decision is made to introduce changes, and only after that one additional agreement to the contract is issued.
• Issue days cannot be less frequent than every half month. Payment is made no later than fifteen days after the end of the period for which the salary was calculated.

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{amp}gt;Certificate on the terms of payment of wages sample

Responsibility for violation of norms

Failure to pay funds on time is a violation of the law. For such a case, criminal and administrative liability is provided. Cash compensation is also paid to the employee at a fixed rate. Previously, it was 1/300 of the refinancing rate. Now it is 1/150 of the key rate.

The changes that have taken place have significantly increased the amount of additional compensation payments to the employee. The fines for violations are significant if this happens systematically. They also underwent an upward change due to changes in the Labor Code. If the delay is made for the first time, then individual entrepreneurs and organizations will pay 1-5 thousand.

rubles and 30-50 thousand rubles, respectively, or will not carry out activities for 3 months. Repeated actions increase the fine to 10-30 thousand rubles and 50-100 thousand rubles, respectively. The official is also responsible. It is obliged to pay 10-20 thousand rubles or receive a warning, the next time the amount is 20-30 thousand rubles, or a ban on occupying a place for up to 3 years is possible.

In cases where such non-payments result in serious consequences, the fine will be 120-500 thousand rubles, the amount of income for 1-3 years of work. In some situations, imprisonment is possible (this period can be up to 7 years). A fine also awaits those who pay less than the established minimum wage (minimum wage). The company will pay 30–50 thousand rubles.

The employee has the right to know. when exactly he must receive wages according to the law, as well as how many times a month. The Labor Code of the Russian Federation contains all the necessary information. The employee must know his rights and protect them in situations where the employer ignores legal requirements regarding the timing of payments.

Changing the deadlines for payment of wages without notification, as well as failure to pay on time, is a crime. In this situation, such violations may entail administrative or criminal liability. In case of violation, the organization must provide financial compensation to the employee.

The resulting number should be multiplied by the amount of wages. The result obtained is the amount of compensation per day of delay. Compensation to an employee for violation of payment terms for work activities may exceed the given figures if this nuance was specified in advance in the employment contract. In this case, the reason for the delay in financial payment is not taken into account.

Amendments to the current Legislation have significantly increased the amount of additional financial compensation to an employee. In case of systematic violations by the enterprise administration, high financial penalties are provided. These circumstances are discussed in detail in the Labor Code. For the first delay in payment of finances, the amount of the fine in relation to individual entrepreneurs and organizations ranges from 1,000 to 5,000 rubles, and from 30,000 to 50,000 rubles, respectively.

It should also be noted that such responsibility rests with the official. If there are violations, the amount of penalties ranges from 10,000 to 20,000 rubles. In addition, a warning is issued to the official. In case of repeated non-compliance with the rules, the fine varies from 20,000 to 30,000 rubles. In addition, tax authorities may issue a ban on holding a position for a period of three years.

Salaries cannot be paid less than twice a month.

The current law of the Labor Code also provides for situations where delays in issuing wages to employees entail serious consequences. In such a situation, the amount of the fine ranges from 120,000 to 500,000 rubles or is calculated based on the amount of income for the last thirty-six months. Also, such violations may result in imprisonment for up to seven years.

The current bill obliges the management of organizations to strictly notify their staff of the date of payment of wages. The employer is also obliged to provide staff with information about the number of monthly payments. Employees carrying out their labor activities within various enterprises must not only be aware of their rights, but also have the opportunity to protect them in situations where management deliberately ignores the requirements of the law regarding the timing of payment of wages.

When should piecework or time-based wages be used?

The time-based remuneration system is used, as a rule, in relation to specialists whose job responsibilities are varied and difficult to quantify (for example, when it comes to accounting specialists, legal service employees, personnel workers, etc.).

If the indicator of the quality of work performed or service provided is more important than the quantitative indicator, then a time-based remuneration scheme should be used.

As for the piece-rate wage system, the priority area of ​​its application is production. That is, if you need to increase production efficiency while it is possible to measure the quantitative result of the work done, then you should introduce a piece-rate wage system. In this case, the applicable procedure for calculating and paying staff wages should be specified in the collective and labor agreements, as well as in the local regulations of the organization.

Minimal salary

The minimum wage is the minimum level of wages officially established by the state in enterprises of any form of ownership in the form of the lowest monthly rate or hourly wage.

No organization in Russia has the right to pay a monthly salary less than the minimum wage (minimum wage), except in cases where a specialist works part-time or part-time.

The minimum wage (minimum wage) is used to calculate the amount of state taxes, payments, and fines.

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Different types of employment contracts

If the terms of payment of funds in the contracts do not comply with the requirements of Article 136 of the Labor Code, then it is necessary to conclude an additional agreement. If this is a collective document, then the change is drawn up in one file, and if it is an individual document, then for each employee it is necessary to prepare an additional agreement to the agreement on changing the payment terms. If the employee does not give consent, then you have the right to dismiss such an employee on legal grounds (Article 74, 178 of the Labor Code).

Additional agreement No. 3

to the employment contract dated December 12, 2012 No. 15

On amendments due to the entry into force of new norms of the Labor Code. Rostov 07/20/2016

In pursuance of the requirements of Article 136 of the Labor Code, the parties agreed to amend the clauses of the employment contract in order to bring them into line with the changes, namely to state clause 5.7 as follows:

1. Other terms of the Employment Agreement remain unchanged.
2. The agreement begins on October 1, 2016.
3. The agreement is drawn up in 2 copies: for each party. They have equal legal force.
4. Set salary payment deadlines:

• for the first half of the month worked – on the 17th day of the current month;
• for the second half of the month worked - on the 2nd day of the month following the current one.

Next, the details of both parties must be indicated and the employer’s stamp must be affixed.

Please note: if the salary payment period is fixed in the collective agreement, then the procedure for making changes is more complicated. First of all, a commission is created from representatives of employees and managers. After the meeting, an additional agreement to the collective agreement is drawn up. It contains new data.

According to article of law No. 136 of the Labor Code, the administration of the enterprise is obliged to enter into an additional agreement with the staff if the timing of payment of wages does not meet the requirements in the above article. If there is a collective document, such changes are formalized in one act. In the case of individual contracts, it is necessary to prepare additional agreements for each employee.

“Additional consent No. 6k to the labor agreement dated May 15, 2007 No. 26

On amendments to the employment agreement, according to the new law of the Labor Code

Voronezh November 20, 2016

In accordance with the requirements specified in Article No. 136 of the Labor Code, the parties agreed on changes to the clauses of the labor agreement in order to bring them into line with the amendments, namely to clarify clause No. 5.7 as follows:

1. Other terms of the previously concluded employment agreement remain unchanged.
2. This agreement comes into force on October 1, 2016.
3. This document was drawn up in several copies for each party.
4. Each copy has equal legal force.

Set the following dates for payment of wages:

• for the first half of the month worked – the sixteenth day of the current month;
• for the second half of the month worked - the first day of the month following the current one.”

The details of each party must be specified below, and the completed document must be certified by the seal of the organization. It should also be noted that with a fixed period for salary payment in the collective agreement, this procedure has a number of its own features. When making amendments to a collective agreement, a special commission must be created, consisting of representatives of the personnel and management of the enterprise.

The legislation clearly states that every employee must receive a salary at least twice a month