When should wages be paid for the first half of the month? What liability will the employer be held accountable for failure to pay the advance? How to correctly determine the amount of the advance? How is advance payment reflected in Form 6-NDFL?

Employers must pay wages twice a month, and traditionally the first payment is called an advance. However, in the Labor Code there is no such thing as an advance: wages must be paid for the first half of the month. How is the payment period for such salaries determined? What is the procedure for calculating it? Is it possible to pay it in fixed size in order to minimize the labor costs of settlement service employees? How to fill out section 2 forms 6-NDFL, if at the end of the month the employee received only an advance, from which personal income tax was not withheld? You will learn about what clarifications on these issues came from the Ministry of Labor, Rostrud, the Ministry of Finance and the Federal Tax Service from the presented article.

When should wages be paid for the first half of the month?

First, let us recall the provisions of Part 6 of Art. 136 of the Labor Code of the Russian Federation, according to which it is paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or employment contract no later than 15 calendar days from the end of the period for which it was accrued. Please note that in this edition, this part has been in effect since October 3, 2016 (clause 1, article 2, article 4 of the Federal Law of July 3, 2016 No. 272-FZ).

The seemingly insignificant changes required many employers to make amendments to local regulations and employment contracts.

In Letter No. 14-1/OOG-8532 dated September 23, 2016, the Ministry of Labor noted that the documents that can establish wage payment days in Art. 136 of the Labor Code of the Russian Federation are listed separated by commas, that is, the legislator emphasizes the equivalence of these documents, in any of which the issue of days of payment of wages can be resolved.

Note:

If the norms of local regulations or a collective agreement of an organization of a constituent entity of the Russian Federation contradict the current labor legislation, these norms are considered invalid.

In the Information of Rostrud “On the application of Article 2 of the Federal Law of July 3, 2016 No. 272-FZ “On amendments to certain legislative acts Russian Federation in the part relating to wages” (posted on the official website of the department on December 20, 2016) it is indicated that this law does not change the procedure for paying wages. The requirements for limiting the timing of payment of wages to 15 calendar days apply to the payment of accrued wages to the employee at least every half month.

At the same time, taking into account the new wording of Art. 136 of the Labor Code of the Russian Federation, wages must be paid:

• for the first half of the month - on the established day from the 16th to the 30th (31st) day of the current period;
• for the second half of the month – from the 1st to the 15th of the next month.

For your information:

The timing of incentive payments to employees accrued for a month, quarter, year or other period may be established by a collective agreement, local normative act. Thus, the provision on bonuses may provide that payment of bonuses to employees based on the results of a period determined by the bonus system (for example, a month) is carried out in the month following the reporting month (or a specific period for its payment may be indicated), and payment of bonuses based on the results of work for year - in March of the next year (or a specific date for its payment can also be indicated) (letters of the Ministry of Labor of the Russian Federation dated 09.23.2016 No. 14-1/OOG-8532, dated 09.21.2016 No. 14-1/B-911, dated 15.09. 2016 No. 14-1/10/B-6568).

As for setting the date for payment of the advance, according to the explanations of the Ministry of Labor given in Letter No. 14-1/10/B-660 dated 02/03/2016 “On the amount and timing of payment of wages, including for half a month”, the Labor Code establishes a requirement for the maximum the permissible period of time between payments of parts of wages with regulation regarding the issue of specific terms for its payment at the employer level.

At the same time, it is unacceptable to establish, instead of a specific day of salary payment, a period during which it can be paid (for example, from the 16th to the 18th). This conclusion is contained in the Letter of the Ministry of Labor of the Russian Federation dated November 28, 2013 No. 14-2-242.

From the editor:

The question of what deadlines need to be set for the payment of wages was also discussed in the article by E. A. Soboleva “Everything about paying an advance on wages employee of the institution" (No. 8, 2016).

What liability will the employer be held accountable for failure to pay the advance?

It is worth noting that the norm of Part 6 of Art. 136 of the Labor Code of the Russian Federation is imperative in nature, therefore, its application does not depend on the will of employees. The fact is that in practice there are still situations where employers pay wages once a month based on the relevant statements of employees. For such amateur performances in accordance with Part 6 of Art. 5.27 of the Administrative Code of the Russian Federation they face a fine:

• for officials (manager and accountant) - in the amount of 10,000 to 20,000 rubles;
• for legal entities - in the amount of 30,000 to 50,000 rubles.

Repeated violation entails imposition administrative fine in more large size(for officials - from 20,000 to 30,000 rubles, for legal entities - from 50,000 to 100,000 rubles). This is provided for in Part 7 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. Instead of a fine, another measure of liability is possible - disqualification of an official for a period of one to three years.

For your information:

Parts 6 and 7 are introduced in Art. 5.27 Code of Administrative Offenses of the Russian Federation Federal law No. 272-FZ.

Please note that the arbitrators side with labor inspectors when imposing fines (resolutions of Judicial District No. 33 of Orichevsky judicial district Kirov region dated 02/02/2017 No. 5-78/2017, Judicial site No. 1 of the Nizhny Novgorod district of Nizhny Novgorod Nizhny Novgorod region dated January 31, 2017 No. 5-5/2017), and in case of disqualification of managers (resolutions of the Supreme Court of the Republic of Tatarstan dated September 28, 2016 No. 4a-1390/2016, Supreme Court of the Republic of Mari El dated February 26, 2016 No. 4A-21/2016, Decision of the Samara Regional Court dated September 8, 2016 No. 21-1880/2016).

In practice, another situation is possible - when the advance payment is provided for by local regulations, but is made with a delay.

In this case, the employer faces financial liability in accordance with Art. 236 of the Labor Code of the Russian Federation (as amended by Federal Law No. 272-FZ). Unlike an administrative fine, payments are made in favor of employees whose rights have been violated.

If the payment deadlines are violated, the employer must pay the employee compensation for each day of delay. The amount of such compensation is not less than 1/150 of the amount in force at that time key rate Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive. Size monetary compensation calculated from amounts actually not paid on time.

How to correctly determine the amount of the advance?

In Letter No. 14-4-1702 dated 08/05/2013, when considering the issue of determining the amount of an employee’s salary for the first half of the month, the Ministry of Labor confirmed that the Labor Code of the Russian Federation does not regulate the size of the advance.

At the same time, officials made a reference to Resolution No. 566, according to which the amount of the advance on workers' wages for the first half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding a collective agreement, however minimum size the specified advance must be no less than tariff rate worker for time worked.

What methods of calculating advance payments are used in practice? Let's look at the diagram.

Methods for calculating salaries for the first half of the month:

• Proportional to time worked;
• As a percentage of salary;
• In a fixed amount (in rubles);
• The most preferred methods.

This method is not convenient for the employer, since it imposes on him the obligation to pay wages even in situations where the employee was sick or was on a business trip.

Salary calculation is proportional to time worked. In addition to the formal fulfillment of the requirements of Art. 136 of the Labor Code of the Russian Federation on the payment of wages at least twice a month, when determining the amount of wage payment for half a month, the employer must take into account the time actually worked by the employee (the work actually performed by him) (Letter of the Ministry of Labor of the Russian Federation dated 02/03/2016 No. 14-1/10/ B-660). The same conclusion follows from letters from the Ministry of Labor of the Russian Federation dated September 21, 2016 No. 14-1/B-911 and Rostrud dated September 26, 2016 No. T3/5802-6-1.

A similar position was given in an earlier Letter of the Ministry of Labor of the Russian Federation dated 08/05/2013 No. 14-4-1702. Moreover, it emphasizes that these standards apply to all employees of the organization and do not have specific application to separate categories workers.

Besides that this method The calculation of the advance payment is recommended by the regulatory authorities as the main one; it is also convenient for the employer: when paying wages for the first half of the month in proportion to the time actually worked by the employee in this period, in practice the risk of overpayment and non-withholding of personal income tax during the final payment is eliminated.

Example 1

The institution has set the deadline for paying wages for the first half of the month on the 20th. The internal labor regulations of the organization stipulate that the advance is paid to the employee minus the calculated personal income tax.

Let's calculate the amount of the advance for March 2017 for employees, taking into account the time they actually worked.

	Salary, rub.	Worked in March 2017, slave. days*
		From 1st to 15th	From the 16th to the 31st
Ivanov I. V.
Petrov P. E.
Sidorov S. I.
Kuznetsov K. A.

* The institution has a five-day work week. In March 2017
22 working days.

** The employee was on annual paid leave.

IN fixed time(03/18/2017, since 03/20/2017 fell on a day off), it will be necessary to pay the employees an advance in the following amount:

	Salary, rub.	Accrued for actual time worked in the first half of the month	Personal income tax	Amount to be issued in person, rub.
Ivanov I. V.		RUB 18,182 (RUB 40,000 / 22 working days x 10 working days)	RUB 2,364 (RUB 18,182 x 13%)
Petrov P. E.		RUB 15,909 (RUB 35,000 / 22 working days x 10 working days)	RUB 2,068 (RUB 15,909 x 13%)
Sidorov S. I.		RUB 7,955 (RUB 35,000 / 22 working days x 5 working days)	RUB 1,034 (RUB 7,955 x 13%)
Kuznetsov K. A.

Controlling authorities have repeatedly indicated that personal income tax is not withheld from advances. In the example considered, reducing the advance amount by the amount of tax does not provide for the transfer of personal income tax to the budget.

Calculation of wages for the first half of the month as a percentage of the salary. According to the explanations of the Ministry of Health and Social Development, given in Letter No. 22-2-709 dated February 25, 2009, with the advance method of calculating wages for each half of the month, wages should be accrued in approximately equal amounts (excluding bonus payments).

What percentage should I set? If you follow the recommendations given in the letter to the letter, this is 50%. However, historically, the advance was set at 40% of the salary. There is a completely logical explanation for this: during the final settlement, personal income tax will be withheld from employees’ salaries, and if 50% of the salary is paid in advance, then the salary for the second half of the month will be significantly less.

Example 2

The employee is given a salary of 30,000 rubles. Let's assume that the employee is not entitled to personal income tax deductions, therefore, the tax amount is 3,900 rubles. Let's compare what the payment amounts will be when paying an advance of 40 and 50%.

As can be seen from the example, if an advance payment is set at 50%, upon final payment the employee will receive a salary lower than for the first half of the month, which does not meet the requirements for approximately equal parts of the salary.

At the same time, it should be noted that, unlike an advance payment set in a fixed amount, it is not necessary to pay an advance payment as a percentage of the salary in cases where the employee did not work (was on sick leave, on a business trip, on vacation, etc. ).

On payment of an advance in a fixed amount.

Question about calculating a fixed amount for paying wages in advance to an employee of an organization public sector was considered by the Ministry of Finance in Letter dated March 29, 2016 No. 02-07-05/17670. Department officials indicated that such an issue is within the competence of the Ministry of Labor, and not the Ministry of Finance. At the same time, financiers recalled that, according to Art. 91 of the Labor Code of the Russian Federation, wages are calculated for the actual time worked, determined within the framework of accounting organized by the employer. At the same time, the procedure for paying wages (terms, amount and components), established by local acts of the institution, should not contradict the provisions of the Labor Code of the Russian Federation. As for the accounting of actually worked time, Order of the Ministry of Finance of the Russian Federation No. 52n approved the form of a time sheet for recording the use of working time, on the basis of which a fixed amount is calculated for the time actually worked for the first half of the month (including adjustment of the fixed amount), and guidelines on its formation.

Taking into account these clarifications from the Ministry of Finance, the above position of the Ministry of Labor, as well as the risks associated with paying an advance in a fixed amount, we consider this method of paying salaries for the first half of the month unacceptable for public sector institutions.

Salary for the first half of the month and personal income tax.

Recently, both the Ministry of Finance and the Federal Tax Service have received many clarifications, according to which it is not necessary to withhold personal income tax from the advance payment (letters of the Federal Tax Service of the Russian Federation dated 04.29.2016 No. BS-4-11/7893, dated 03.24.2016 No. BS-4-11 /4999, Ministry of Finance of the Russian Federation dated October 27, 2015 No. 03-04-07/61550).

Let us recall that by virtue of clause 3 of Art. 226 of the Tax Code of the Russian Federation, tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Art. 223 of the Tax Code of the Russian Federation, cumulatively from the beginning tax period in relation to all income (except for income from equity participation in the activities of the organization), in respect of which the established clause 1 of Art. 224 of the Tax Code of the Russian Federation, accrued to the taxpayer for a given period, with the offset of the amount of tax withheld in previous months of the current tax period.

The Letter of the Ministry of Finance of the Russian Federation dated 01.02.2016 No. 03-04-06/4321 noted that before the end of the month, income in the form of wages cannot be considered received by the taxpayer. Accordingly, the tax cannot be calculated until the end of the month. Consequently, the tax agent deducts the amount of tax calculated at the end of the month from the taxpayer only when it is actually paid after the end of the month for which this amount of tax was calculated. A similar opinion is contained in the Ruling of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804.

At the same time, you need to pay attention to the situation when the advance is paid on the last day of the month.

The Ministry of Finance believes (see Letter No. 03-04-06/69181 dated November 23, 2016) that if you manage to pay the advance before the end of the month, then there is no need to transfer personal income tax to the budget. This is due to the fact that according to general rule The institution calculates personal income tax on the last day of the month, and the tax must be withheld once - when paying income after the end of the month.

As for the arbitrators, they are also of the opinion that when paying an advance on the last day of the month, personal income tax on its amount does not need to be transferred to the budget (Resolution of the AS UO of February 24, 2016 No. F09-11987/15 in case No. A76-10562/2015).

How is advance payment reflected in Form 6-NDFL?

The advance amount is not subject to separate reflection in form 6-NDFL: in section. 2 of this form shows the amount of wages recognized on the last day of the month. As already noted, personal income tax is withheld during the final settlement with employees and is also indicated in one amount.

In practice, a situation is possible when an employee receives an advance in the amount of 40%, but at the end of the month he will not have income from which personal income tax can be withheld.

This happens if for the second half of the month the employee was not accrued income (for example, he was granted unpaid leave), and in the first half of the month, due to non-working holidays, the employee actually did not work half of the working time and income was received, including for unworked time. In the future, personal income tax should be withheld from his income at the next salary payment.

In section 2 of form 6-NDFL, the accountant will reflect the indicators as follows:

• on the last day of the month the amount of income actually received in the form of an advance will be recognized;
• the date of tax withholding will be indicated, which does not coincide with the date of payment of the final payment amount for the corresponding month.

Since the tax was not withheld on time, the accountant will need to submit tax office an appropriate explanation that will relieve the institution from liability for providing false information.

Example 3

The employee has a salary of 30,000 rubles. For January 2017, he was accrued an advance in the amount of 12,000 rubles, which was paid on January 17, 2017. On January 18, 2017, the employee fell ill, and submitted the certificate of incapacity for work to the employer only on February 6, 2017. Withhold personal income tax from the advance payment for January in the amount of 1,560 rubles. (RUB 12,000 x 13%) the accountant was only able to do so by paying the advance for February – 02/17/2017.

IN explanatory note For form 6-NDFL, you must, in particular, indicate the following.

Section 2 of form 6-NDFL. The discrepancy is in lines 100 (the date is 01/31/2017) and 110 (the date is 02/17/2017). The difference in dates is due to the fact that after receiving an advance payment for January, the employee fell ill. Within the established period – 02/03/2017 – personal income tax was not withheld due to the employee’s lack of other income taxed at a rate of 13%. Withholding personal income tax the advance payment was not made due to clause 2 of Art. 223, paragraph 3, 4 art. 226 of the Tax Code of the Russian Federation. Personal income tax for January was withheld from the next payment in in cash 02/17/2017 (advance payment for February 2017).

As for the amount of the advance due to unworked time, it must be taken into account when paying the advance for the next month.

Summarize:

• wages for the first half of the month (from the 1st to the 15th) must be paid on the appointed day from the 16th to the 30th (31st) day;
• the payment date is established in any of the documents listed in Art. 136 Labor Code of the Russian Federation(internal labor regulations, collective or labor agreement), and it is unacceptable, instead of a specific day for payment of wages, to establish a period during which it can be paid;
• When determining the amount of the advance, controllers recommend taking into account the time actually worked by the employee (the work actually performed by him). At the same time, there is no direct prohibition on setting an advance as a percentage of the salary;
• When paying an advance, there is no need to transfer personal income tax to the budget: calculation, withholding and payment of tax (including for the first half of the month) are carried out during the final settlement.

We are accustomed to calling advance payment of wages an advance payment of wages. As a rule, employers, when paying an advance, do not think much about the correctness of setting its size, compliance with the deadline and procedure for payment. And some do not pay it at all, limiting themselves to one salary payment per month. Meanwhile, the advance is the same salary, only for half of the month worked. According to the Labor Code, it is mandatory to pay it. At the same time, it is also necessary to correctly set its size, terms and conditions of payment. We will talk about the rules for paying an advance on wages, the procedure for reflecting it in accounting, as well as the need to calculate personal income tax on its amount in this article.

Mandatory advance payment

The obligation to pay an advance on wages is indicated by Art. 136 Labor Code of the Russian Federation. According to its provisions, wages must be paid at least every half month.

Thus, paying wages once a month is a violation of labor laws. Administrative liability is provided for violation of labor legislation.

It should be borne in mind that the employee’s statement of consent to receive wages once a month does not relieve the employer from liability. Rostrud specialists draw attention to this in Letter No. 472-6-0 dated 03/01/2007.

Provisions of Art. 136 of the Labor Code of the Russian Federation are imperative, that is, mandatory for execution. Labor legislation does not provide for any exceptions to the established rule. It does not matter where a person works: at his main place or part-time. Thus, in relation to part-time workers, the employer is also obliged to pay wages in two parts: advance payment and payment (Letter of Rostrud dated November 30, 2009 No. 3528-6-1).

Deadlines for payment of wages

According to the new version of Art. 136 of the Labor Code of the Russian Federation, in force since October 3, 2016, the specific date for the payment of wages is established by internal labor regulations, a collective or labor agreement no later than 15 calendar days from the end of the period for which it was accrued.

If the payment day coincides with a day off or a non-working holiday, wages are paid on the eve of this day (Part 8 of Article 136 of the Labor Code of the Russian Federation).

For example, an advance for the first half of August cannot be paid later than August 30, and wages for the second half (calculation) cannot be paid later than September 15.

Thus, the Labor Code contains a requirement for the maximum permissible period of time between payments of parts of the salary while regulating specific terms for its payment at the employer level.

For incorrectly setting the deadline for paying the advance, as well as violating it, the employer will have to pay a fine.

Setting the advance amount

Often the amount of the advance is set at a certain integer, constant value. Moreover, for some, this value is approximately 40% of the total monthly salary, for others - 30%, etc.

Despite the fact that the Labor Code does not regulate the specific amounts of the advance, specialists from Rostrud and the Ministry of Labor note: when determining the amount of wage payment for half a month, the time actually worked by the employee (the work actually performed by him) should be taken into account (letters dated 02/03/2016 No. 14-1/ 10/B-660, dated 09/08/2006 No. 1557-6).

Thus, with the advance method of calculating wages for each half of the month, wages should be accrued in approximately equal amounts (Letter of the Ministry of Health and Social Development of the Russian Federation dated February 25, 2009 No. 22-2-709).

Based on the above, the advance payment should be set in the amount of wages accrued for the days worked in the first half of the month based on the submitted time sheet. Since the amount of wages varies from month to month, the amount of the advance cannot be a constant, round amount.

Other conditions for advance payment

Otherwise, the same conditions apply to the payment of the advance as for the payment of monthly wages.

Let us remind you that according to Art. 136 of the Labor Code of the Russian Federation, wages are paid to the employee, as a rule, at the place where he performs the work or is transferred to credit institution specified in the employee’s application, on the terms determined by the collective or labor agreement. The employee has the right to change the credit institution to which the salary should be transferred by notifying the employer in writing about the change in the details for transferring the salary no later than five working days before the day of its issue.

The amount of the advance paid (as a component of wages) is indicated in the payslip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

Responsibility for violating the terms of advance payment

Violation of the deadline for paying advance wages, establishing its amount, as well as other payment conditions provided for by labor legislation, entails the imposition of an administrative fine under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

It is worth noting that from October 3, 2016, Federal Law No. 272-FZ dated 07/03/2016 introduces a separate fine for violating the terms of payment of wages (including advance payments) in the amount (clause 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

From 10,000 to 20,000 rubles. in relation to officials;

From 30,000 to 50,000 rubles. in relation to legal entities.

For a similar repeated offense, liability will be increased. The official faces a fine of 20,000 to 30,000 rubles. or disqualification for a period of one to three years, legal entity- fine from 50,000 to 100,000 rubles. (clause 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For other violations of labor legislation (including violations of the terms of advance payment) the following is provided (clauses 1, 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

a) in the case of a primary violation:

Fine from 1,000 to 5,000 rubles. (for officials);

Fine from 30,000 to 50,000 rubles. (for legal entities);

b) in case of repeated violation:

Fine from 10,000 to 20,000 rubles. or disqualification for a period of one to three years (for officials);

Fine from 50,000 to 70,000 rubles. (for legal entities).

Accounting (budget) accounting of advance payment transactions

Not long ago, the charts of accounts of accounting (budget) accounting of state (municipal) institutions, as well as instructions for their use, were introduced account 0 206 11 000“Calculations for advances on wages and accruals on wage payments”, in particular:

In the Unified Chart of Accounts and Instruction No. 157n - by Order of the Ministry of Finance of the Russian Federation dated 01.03.2016 No. 16n;

In Chart of Accounts budget accounting and Instruction No. 162n - by orders of the Ministry of Finance of the Russian Federation dated August 17, 2015 No. 127n and dated November 30, 2015 No. 184n;

In Chart of Accounts accounting budgetary institutions and Instruction No. 174n - Order of the Ministry of Finance of the Russian Federation dated December 31, 2015 No. 227n;

In Chart of Accounts autonomous institutions and Instruction No. 183n - Order of the Ministry of Finance of the Russian Federation dated December 31, 2015 No. 228n.

This account has been in use since 2016.

By virtue of clause 202 of Instruction No. 157n, account 0 206 00 000 takes into account settlements for advance payments provided by the institution in accordance with the terms of concluded agreements (contracts), agreements (except for advances issued to accountable persons). At the same time, it is not specified what kind of agreements we're talking about. Thus, the provisions of this paragraph can be fully extended not only to civil contracts concluded with suppliers (contractors, performers), but also to employment contracts concluded with employees of an institution, which stipulate the conditions for the payment of advance wages.

With the introduction of account 0 206 11 000, only one accounting entry for its use was added to instructions No. 162n, 174n and 183n - an entry to reflect the employee’s wage arrears arising when recalculating wages previously paid to him ( Account debit 0 302 11 000 / Account credit 0 206 11 000) . This accounting entry is prepared using the “red reversal” method.

The question arises: is it necessary to use this account for the generally accepted (monthly) payment of advance wages, since there are still no such entries in the specified instructions?

According to the author, in order to put into practice the additionally introduced accounting entries to record the amount of excess wages accrued on account 0 206 11 000, institutions must initially reflect the payment of wage advances on this account. Based on this, operations for the calculation and payment of wages must be accompanied by the following accounting entries:

	Contents of operation	State and budgetary institutions		Autonomous institutions
Debit		Credit	Debit	Credit
Advance payment of wages for the first half of the month was paid	0 206 11 560	0 201 34 610 0 201 11 610 (only for budgetary institutions) 0 304 05 211 (only for government institutions)	0 206 11 000	0 201 11 000
Monthly salary accrued for actual hours worked	0 109 00 211	0 302 11 730	0 109 00 211	0 302 11 000
The advance has been offset	0 302 11 830	0 206 11 660	0 302 11 000	0 206 11 000
An overpayment of wages was identified as a result of recalculation (in terms of amounts subject to deduction from future wage accruals with the consent of employees). The posting is reflected using the “red reversal” method	0 302 11 830	0 206 11 660	0 302 11 000	0 206 11 000

Taking into account the current ambiguous situation with the reflection in accounting (budget) accounting of transactions for the payment of salary advances, we recommend that the use of account 0 206 11 000 for these purposes be agreed upon with the founder and fixed in the accounting policy.

Personal income tax from advance

Wages paid to employees of an institution are subject to personal income tax (Article 210 of the Tax Code of the Russian Federation). Since the advance is a component of wages, accountants of institutions periodically ask themselves whether it is necessary to calculate and pay personal income tax on the amount of the advance.

To answer, let us turn to the provisions of Chapter. 23 of the Tax Code of the Russian Federation and the latest clarifications of the Federal Tax Service.

In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, when receiving income in the form of wages, the date of actual receipt of such income is recognized as the last day of the month for which the taxpayer was accrued income for work duties performed in accordance with the employment agreement (contract). On the same date, the tax agent calculates personal income tax on the specified income (clause 3 of Article 226 of the Tax Code of the Russian Federation).

At the same time, the tax agent is obliged to withhold the calculated tax on income in the form of wages upon actual payment, and transfer it no later than the next day (clauses 4, 6 of Article 226 of the Tax Code of the Russian Federation).

In accordance with Art. 136 of the Labor Code of the Russian Federation, the advance is part of the salary accrued for the first half of the month. Taking this into account, and also based on the provisions of paragraph 3 of Art. 223 of the Tax Code of the Russian Federation, wages cannot be considered received before the end of the month. Accordingly, personal income tax cannot be calculated and withheld until the end of the month.

Thus, the tax agent calculates, withholds and transfers to personal income tax budget from wages (including for the first half of the month) once a month with the final calculation of the employee’s income based on the results of each month for which wages were calculated. Tax is not calculated or withheld separately from the advance amount. This conclusion was made in letters of the Federal Tax Service of the Russian Federation dated March 24, 2016 No. BS-4-11/4999, dated April 29, 2016 No. BS-4-11/7893. The courts also note that payment of an advance (that is, wages for the first half of the month) does not lead to the obligation to calculate and transfer personal income tax to the budget (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02/07/2012 No. 11709/11 in case No. A68-14429/2009, AS SKO dated 04/05/2016 No. F08-1547/2016 in case No. A32-5456/2015, AS UO dated 20.11.2015 No. F09-8173/15 in case No. A07-27682/2014).

However, this conclusion is applicable in the case where the advance is paid within a month.

If the advance payment falls on the last day of the month (for example, for June the advance payment is paid on June 30, and the final payment of wages is made on July 15), then, according to the RF Supreme Court, the tax agent must withhold personal income tax, since the date of payment of the advance coincides with the date when the employee actually receives income in the form of monthly wages (Definition dated May 11, 2016 No. 309-KG16-1804 in case No. A76-589/2015).

The advance is wages for the first half of the month. Its payment is mandatory, even if the employee agrees to receive a salary once a month. The amount of the advance is determined based on the time worked by the employee for the first half of the month. When setting the deadline for paying the advance, it is necessary to take into account the innovations of Art. 136 of the Tax Code of the Russian Federation, coming into force on October 3, 2016.

The term and other conditions for payment of the advance, set out in the local acts of the institution, should not contradict the norms of the labor legislation of the Russian Federation. Otherwise, such acts will be declared invalid, and heads of institutions and others officials Those who commit an offense face an administrative fine.

The payment of advance wages, in the author’s opinion, must be reflected in accounting (budget) accounting using the newly introduced account 0 206 11 000.

Personal income tax is not calculated or paid on the amounts of advances paid. Tax agent calculates, withholds and transfers personal income tax to the budget from wages (including for the first half of the month) once a month with the final calculation of the employee’s income based on the results of each month for which wages were accrued.

Taking into account the changes made by Federal Law dated July 3, 2016 No. 272-FZ.

Instructions for the use of the Unified Chart of Accounts for public authorities (state bodies), bodies local government, public administration bodies off-budget funds, state academies sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for its use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

From October 3, 2016, the employer is given 15 calendar days to pay wages from the end of the period for which it was accrued. Cm. " ". How will it affect new law on the timing of the advance payment? No later than what date is it allowed to issue an advance under the new law? You will find answers to these and other questions in our article.

The period between advance and salary

Employers are required to pay employees wages at least every six months. This requirement will continue after October 3 (Part 6 of Article 136 of the Labor Code of the Russian Federation).

It turns out that even after October 3, 2016, 15 days should pass between the salary and the advance, no more.
For example, if you pay the advance on the 21st, then the salary must be paid on the 6th of the next month. Or, for example, if the advance is on the 25th, then the salary is due no later than the 10th.

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

Salary on the 15th

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

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

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

They call it an advance part of accrued salary employees of enterprises and institutions for the performance of their labor duties. The date of issuance of the advance must be written in the collective or labor agreement.

Any enterprise is obliged to give an advance in the 1st half of the month. Salaries must be paid to the worker once every six months on a day determined by the organization, corporate contract, or contract with the employee. As required by law (Part 6 of Article 136 of the Labor Code of the Russian Federation), any entrepreneur is obliged to divide his salary into 2 parts.

According to Art. 136 of the Labor Code of the Russian Federation in 2018, payment is made once every half month. This is confirmed by contracts with employees (corporate or labor). The employer is obliged to make payments 2 times a month, as stated in Art. 136 Labor Code of the Russian Federation. The payment in total cannot be less than the accrual for the first half of the month.

This provision for payment of wages 2 times a month should be in the contract for any form of remuneration. When a person gets a job, he must be given the opportunity to read the company’s documents and the contract, which specifies the days for the advance payment. The legal requirements apply to all entrepreneurs without exception, including private entrepreneurs with employees. For all participants in an organization or enterprise, employee salaries should be the most important thing.

The amount is 1/300 of the refinancing rate accrued for any day of delay. For the calculation, the price in effect on the date of the transaction is taken. Payment is made by the employer according to terms without agreement. Payment days are confirmed in the collective agreement and in the order. Employees should check these documents to clearly know the payment dates. Nobody can stop them from doing this. A document on payment terms is submitted to the bank once a year.

How to calculate correctly

Various methods are used to calculate the advance. The use of calculation based on time worked can only be confirmed in the organization’s salary rules. This method is the main one.

If the calculation is applied as a percentage of salary, the amount does not change for working days. Usually - 50% of salary.

Example 1: The employee works as a storekeeper for the company. Salary - 35,000 rubles. The company document indicates the percentage of salary for the advance - 50%. The employee must receive an advance payment for half a month worked:

35,000 * 50% = 17,500 rub.

When deciding on the size of this percentage of earnings, you need to take into account some other reasons:

• work situation and difficulties;
• qualifications;
• the success of the employee;
• working at several jobs.

Example 2: employee income - 68,000 rubles. Personal income tax – 8840 rub. (68,000 * 13% / 100%). The accrual date is the 15th. Consequently, for August 2018 they are required to pay an advance on 08/15/2018 in the amount of 26,891 rubles.

((68,000 – 8840) / 22 * ​​10) = 26,891 rubles, where

10 days - These are days worked for half a month; there are 22 working days in a month.

The advance is set at 50% of the monthly earnings, excluding personal income tax.

Employees have the right to check the calculation of their advance payment in the accounting department based on the submitted documents. If inaccuracies and discrepancies are found, the employee may request correction of errors and recalculation of the advance payment.

Payment methods

1. The days of payment of salaries in cash are confirmed by the organization. Usually from 3 to 5 days, after the amount is deposited. Payments more than 2 times a month are not prohibited. To prove legality, salary payment days are confirmed in the company’s documents. Cash is paid through the cash register.
2. Cashless payment means transferring the amount to bank card. A non-resident employee is paid only in this form. This is the most promising type of payment and the safest, allowing you to save significant money on maintenance.
3. Issue in in kind. Special payment processing is done in a convenient form. Mainly used payment statement T-53 form.

Accrual period

Rostrud civil servants advise issuing an advance on the 15th or 16th. Firms can make payments on the 25th, but when hiring an employee at the beginning of the month, this may happen. payment delay for 15 days or more. Then workers can go to court and stop working

The dates for payment of earnings and advances are set by the employer independently, without the participation of government agencies. If the date changes, you must amend the collective agreement, as well as in employee contracts.

Since November 19, 2010, a standard has been in force according to which wages are paid within 7 calendar days after the month of accrual.

Time between payments should not be more than 16 calendar days. The main thing is that employees control the delivery deadlines, which in real life are often missed for various reasons, and only the employees themselves can punish the entrepreneur for this, which they are not always ready to do.

Salaries are paid only on working days. If the established payment date falls on a weekend or holiday, the payment is made in advance.

Responsibility for possible violations

For the delay in issuing advance payments to tenants under Art. Labor Code of the Russian Federation, 5.27 Code of Administrative Offenses of the Russian Federation impose fines:

1. For the head of an enterprise, entrepreneur: 1000 – 5000 rubles.
2. For an enterprise – 30,000-50,000 rubles. When recruiting again - up to 70,000 rubles.

Additional information is presented in the video.

Late payment to the budget income tax is punishable by serious fines, which, according to Article 123 of the Tax Code of the Russian Federation, reach 20% of the amount of the obligatory payment. Fearing sanctions from the state, accountants are wondering when they should transfer personal income tax from wage advances in 2016-2017: in the middle of the month or at the time of final payment.

According to the provisions of the Tax Code of the Russian Federation (Article 223), the day of receipt of wages is the last date of the month for which the employee was paid a salary, or the last day of work at the enterprise of the resigning person.

The law obliges the company to transfer personal income tax simultaneously with the payment of wages. Economic significance advance payment is a little different: this is an excerpt from the salary, which is transferred to the staff before the end of the month, and at the time of final settlement it will be deducted from the amount accrued by the accountant. In the middle of the month, employees do not receive income, and there are no grounds for taxing it.

An exception to this logic is organizations whose internal documents state that staff salaries are paid every two weeks. For them, the transfer of personal income tax is timed to coincide with each transfer, that is, it occurs twice in 30 days.

The Labor Code does not stipulate clear rules regarding the date of payment of the advance and its amount. These parameters are set individually in each organization and are prescribed in its internal regulations or in a collective agreement.

The advance amount is determined as:

• an amount similar to the amount of wages for the first and second weeks of the month;
• an amount comparable to the salary for half a month, from which the amount of personal income tax was subtracted.

Most companies use the second method of calculating the advance payment, which involves deducting income tax from the amount to be transferred. This method gives the organization additional guarantees: if an employee quits abruptly, it will avoid monetary losses associated with additional personal income tax payments.

According to the norms of the Labor Code, the employer does not need to transfer from the advance insurance premiums and other obligatory payments. They are calculated and paid after the final settlement with the employee for the month worked. Their size corresponds to accrued wages.

Until the end of the month, wages cannot be recognized as income received by the taxpayer. The organization has no basis for calculating the amount of tax payable to the state treasury. There are two exceptions:

• when in civil contract The company has a fixed amount of advance payment issued to the employee in the middle of the month;
• when the company's employees know in advance the amount of their salary for the current month.

When signing a civil contract with a company, you must carefully read the clauses related to the procedure for determining and paying income tax.

Changes in 2016

Since January 1, 2016, there have been some changes in legislation related to the administration of income tax. The answer to the question whether or not to withhold personal income tax from an advance payment still remains negative, but the deadlines for transferring the obligatory payment to the state budget have been changed.

According to the new rules, the employer is obliged to pay the amount of income tax no later than the day following the date of final settlement with staff for the month worked. If the planned transfer falls on a non-working date, it is postponed to the next day.

In 2016, the deadlines for transferring income tax on vacation and sick pay also changed. The employer is obliged to send to tax amount Personal income tax from them no later than the last day of the month in which the corresponding payments were made. If the employee received income from labor activity in kind, income tax is paid no later than the next day.

Changes in legislation affected the deadlines for submitting reports to the tax office. Previously, the employer’s accounting department was required to annually provide information on payments and accruals made in Form 2-NDFL. On January 1, 2016, she received a new quarterly report in the 6-NDFL format, for each month of delay a fine of 1,000 rubles was established. Organizations remain obligated to prepare 2-NDFL.

Submission form tax reporting has also undergone some changes. So, if a company employs up to 25 people, this gives it the right to submit reports to paper media, not electronic ones. Previously, the number of workers for this opportunity had to be no more than 10 people.

Calculation and payment of personal income tax

The employer is responsible for the correct calculation of the amount of income tax and its timely transfer to the budget. This applies not only to the basic salary, but also to the amount of bonuses, allowances, additional payments and other “bonuses”. The amount of tax payable to the budget is calculated once a month at the time of final settlement. Personal income tax on advance wages in 2016 is paid separately if the employee works under a civil contract.

Transfer personal income tax amount It is not possible to budget in advance. Payment of income tax is permitted by law only after the payment of wages to employees. If an organization transfers an amount ahead of schedule, the inspectorate classifies it as unexplained payments and temporarily freezes it. The company develops a debt to the budget. She will have to pay the funds again, but this time this action will coincide with the date of the final payment for the month.

The amount to be transferred is obtained by multiplying tax base at the personal income tax rate, which for residents is 13%. The formula must include not only the salary amount, but also bonuses, overtime allowances, employee replacement, combination of positions, and hazardous working conditions.

Personal income tax on the salaries of foreign citizens

If a person left long term territory of the Russian Federation and has lost his resident status, he pays personal income tax to the state treasury at a rate of 30%. If he returns to his home country and works here for one year, his residency will return and his income tax will be recalculated at a rate of 13%.

To confirm his stay on the territory of the state, the employee must provide authorized bodies documentation. The following may serve as evidence:

• passport with a mark on crossing the state border;
• time sheet;
• paper from the hotel where the employee lived;
• other documentation capable of confirming a person’s presence in the country.

When calculating the amount of income tax, it is necessary to take into account the specifics of the payments from which it is withheld. If a company employee receives income in kind, personal income tax is paid on the part of the salary transferred in cash. Disputes about the legality of tax deductions and its amount often arise between employees and the accounting department of the enterprise. Knowledge of legal norms and consistent adherence to them will help to avoid misunderstandings and violations.