The prosecutor's office plans to check the level of wages in the Saratov region

Current as of May 4, 2020

After May 18, 2020, companies and individual entrepreneurs affected by the coronavirus will be able to receive salary subsidies from the state. 80 billion rubles are allocated from the federal budget for these purposes. We will tell you who can count on this money, how and in what amount to receive it.

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Will they give you a subsidy: quick self-check

You can independently check for compliance with the criteria specified in Resolution No. 576 on the Federal Tax Service website:

To pass a quick check on this special service, just enter your TIN in the field provided for this purpose:

If the employer meets the criteria listed in Resolution No. 576 (and therefore has the right to a subsidy), the service will produce the following result:

If you have not lost more than 10% of the March number of employees, you can safely submit an application for a subsidy to the tax authority.

If the necessary conditions are not met, the service will issue a warning:

Information about where wages are paid and expenses are allocated

The employer sets the payment dates independently.

The Code does not determine the specific size of the salary parts, but the Ministry of Labor, in letter No. 14-1/B-725 dated August 10, 2018, considered that the employee should receive a salary for the first half of the month in proportion to the time worked and taking into account additional payments and allowances that do not depend on result of the work, which, of course, added trouble to accountants and personnel officers.

If they do not show up for the interview or do not justify their position convincingly enough, the company may be subject to an inspection.

In addition, the following indicators may raise suspicion: the tax burden is below the industry average, the enterprise's losses for two years or more, significant amounts of tax deductions that are outstripping the growth rate of expenses compared to income.

An audit can also be triggered by complaints and statements from citizens to the prosecutor's office and the labor inspectorate, or the Federal Tax Service. Tax authorities have certain restrictions in planning control activities. For example, they should be carried out no more often than once every three years, and in the event that the amount of additional charges for them amounts to more than a million rubles.

Tax authorities have certain restrictions in planning control activities. For example, they should be carried out no more often than once every three years, and in the event that the amount of additional charges for them amounts to more than a million rubles.

By clicking on the Payments link in the employee’s card, cost accounting can be seen:

• where the employee’s salary is paid;
• the reflection method to which the salary accrued to the employee is attributed (if the individual reflection method for the employee is not specified, then the inscription “Selected automatically” is displayed, which means that the reflection method specified for the department or organization will be used):

To do this, advanced report settings should be:

• On the Fields and sorting tab, check the box for the Salary payment location group:

• On the Fields and sorting tab, add the Reflection method field from the Work and group Cost accounting section:

How to complete and submit an application for a subsidy due to coronavirus

An application for a subsidy is made according to the form from Appendix 2 to the Rules, approved. Resolution No. 576.

Application form for wage subsidy due to coronavirus

The application can be sent:

• in electronic form (via your personal account on the Federal Tax Service website or via TKS);
• in paper form by mail.

To submit an application in electronic form, a recommended format has been developed (Letter of the Federal Tax Service dated April 27, 2020 No. BS-4-11 / [email protected] ).

In their personal account on the Federal Tax Service website, individuals will be able to find out their official salary

Reference! According to IFRS, this document is also called the “Profit and Loss Statement”. Who has the right to request information? It should be noted right away that financial statements are public documentation and do not constitute a trade secret (clause 11, article 13

Important

Federal Law of the Russian Federation “On Accounting”). In this regard, any interested party has the right to request information regarding the company’s revenue. The financial results report, like other forms included in the general financial reporting package, must be compiled by each organization without fail.

Application deadlines

An application for a subsidy must be submitted within the following deadlines:

Failure to comply with these deadlines is grounds for refusal of a subsidy (clause 6 of the Rules, approved by Resolution No. 576).

Salary payment form

An organization can use forms approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 to record and pay wages.

A sample pay slip and the procedure for filling it out are described in detail here.

But now, in many employment contracts, the salary amount refers to confidential information, and giving an employee a general statement to sign, especially when wages are paid to everyone according to one document, is a violation of the terms of the contract. Therefore, it is more convenient to develop a personal salary payment form, which will also be a pay slip. This is fully consistent with the provisions of Art. 136 of the Labor Code of the Russian Federation, because the document will contain information about all charges, deductions and the amount to be paid. The main thing is to approve it in the accounting policy. The form can be found at the link.

When to expect payment

The process of receiving a salary subsidy is initiated by the employer by submitting an application to the tax authority. Then the tax authorities check:

• by number of employees - based on data from SZV-M reports (according to the Pension Fund of Russia databases);
• for other criteria - based on information from its database and information received from banks.

All stages from the moment the tax authority receives the application to the payment of the subsidy are strictly regulated in terms of timing:

• 3 working days from the date of sending the application (but not earlier than the 18th day of the month following the month for which the subsidy is provided) to inform the employer about the refusal to provide the subsidy. Within the same period, inspectors are required to calculate the amount of the subsidy, create a register and transfer it to the treasury if all the conditions for providing a subsidy are met.
• 3 working days from the day following the day of receipt of the register to transfer the register to the bank for subsequent transfer of the subsidy.
• 2 working days following the day of transfer of the subsidy are given to the Treasury to inform the Federal Tax Service about the fact of transfer of the subsidy.
• 1 working day following the day of receipt of information from the Treasury to inform the recipient of the subsidy about the fact of transfer of money (via TKS, through the taxpayer’s account or in the form of a postal item).

Is it possible to check the salary indicated on a resume?

Amount of salary subsidy

The amount of the subsidy is calculated by the tax inspectorate based on the federal minimum wage as of January 1, 2020 (RUB 12,130) and the number of employees reflected in the SZV-M reports.

Formulas for calculating subsidies:

The employer should submit SZV-M reports with reliable data for April and May to the Pension Fund of Russia by May 15, 2020 and June 15, 2020. The sooner this reporting is submitted, the sooner the subsidy will be paid.

Does the employer pay taxes for the employee?

To register on the portal, you must indicate your last name, first name, mobile phone number or email. After activating your account, you will need to enter a lot of additional information, including passport number, SNILS, INN, etc.

Info

To find out about your pension contributions, you need to go to the “Catalog” and select the item “Notice about the status of your personal account in the Pension Fund of Russia”. Another option is to find this item in the “Popular Services” section, which is located on the main page of the site.

Taxation of wage subsidy

Employers do not need to take into account the subsidy received as part of their tax income. At the same time, it will not be possible to recognize payments made at the expense of the subsidy as tax expenses (Law No. 121-FZ dated April 22, 2020 “On Amendments to Part Two of the Tax Code...”, subparagraph 60, paragraph 1, article 251, subparagraph 48.26, art. 270 of the Tax Code of the Russian Federation).

What taxes are payable on wages?

Both the employee and his employer are required to make contributions to the state. As you know, personal income tax (personal income tax) is not all the money that the state receives for each employee.

We suggest you familiarize yourself with OSAGO insurance, when and in what form should you notify the insurance company?

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Specifically, the employee must pay only personal income tax. This should be done by his employer. At the same time, the company must also make contributions to extra-budgetary funds, which subsequently form social guarantees for the employee. The amount of taxes accumulates is significant.

Let's sum it up

• To receive a salary subsidy from the state (12,130 rubles for each employee), the employer needs to submit an application in the prescribed form to the tax office within a certain time frame.
• An applicant for a subsidy must meet the following criteria: be present in the SME register as of 03/01/2020;
• relate to the affected industries, the list of which is determined by the Government of the Russian Federation;
• not have a tax debt of more than 3,000 rubles;
• not be in the process of liquidation or bankruptcy proceedings;
• maintain 90% of the March headcount.

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Personal income tax

The best known is the personal income tax, or simply personal income tax. Every working person knows about it. This tax is 13% of the salary of a resident employee of the Russian Federation and 30% of the income of a non-resident of the Russian Federation.

Personal income tax (personal income tax) is calculated monthly on the day the employee receives his salary. If the latter received money in doses (for example, there was an advance), then deductions still occur once a month, but from all finances earned during this period.

The company for which the employee works acts as a tax agent and is obliged to calculate, deduct from wages and transfer taxes to the state.

Personal income tax = (employee income - tax deductions) * tax rate

As we remember, the tax rate is 13%. Tax deductions refer to benefits received by citizens of the Russian Federation as a reduction in the tax base. That is, from 100 thousand rubles, the employer will be obliged to take away 13 thousand and send it to the state.

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How in demand is the profession of an editor? How to become a highly paid editor? The answers to these and other questions are in the next video.

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History of development

The Zarplata.ru project was launched in the early 2000s. and in 2012 became part of the Media 3 holding, which manages the media assets of the Promsvyazcapital group. In 2014, the site was purchased by Hearst Shkulev Media (HSM)[2]. The HSM network received most of its money not through online advertising, but through services - for example, paid job search advertisements[3].

In June 2020, the regional Internet assets of Hearst Shkulev Media merged with the Rugion network of city websites, for which HSM bought a controlling stake in Rugion LLC[4].

From December 1, 2020, the largest job search portal in Siberia, NGS.RABOTA[5], joined the Russian recruiting network Zarplata.ru.

In 2020, 27 cities joined the Zarplata.ru website, including Surgut, Kurgan, Yaroslavl, Perm, Samara, Astrakhan, Vladimir, Ulyanovsk, Belgorod, Kaliningrad, Khabarovsk, Krasnodar, Sochi, Chelyabinsk.