How to calculate the advance in May. Issuance of advance payment and salary according to the new rules: term and amount. Contribution and tax on salary advance
Advance payment for wages is carried out in accordance with the current labor legislation and the decision of the employer. You will learn how advances are correctly calculated and when to pay them to employees from our article.
When is it necessary (and whether it is necessary at all) to pay an advance on wages?
Before deciding whether it is necessary to pay salaries in advance, let's figure out what it is advance payment. In fact, an advance payment is nothing more than a salary paid to an employee for the first half of the month of work. However, in the Labor Code of Russia (hereinafter referred to as the Code) there is no such thing as an “advance payment”, although this term is often used by federal authorities when providing clarifications. In particular, Rostrud, in its letter “Accrual of advances ...” dated 09/08/2006 No. 1557-6, mentioned advances and explained that only a certain period of advance payment (and not a period of several days) and its size should be established in the collective agreement, internal labor regulations (hereinafter - PVTR) and labor contracts.
In part 6 of Art. 136 of the Code states that the employer must pay wages at least twice a month. At the same time, even the desire of an employee expressed in writing to receive payment for his work only once a month does not relieve the employer of responsibility for non-compliance with labor laws (Rostrud letter “On administrative responsibility... "dated March 1, 2007 No. 472-6-0).
The deadline for paying wages for the month worked is the 15th day after it is accrued. Thus, the salary advance must be paid for at least half a month of work, and the specific date of payment is determined by the employer himself, taking into account the rules established by the Labor Code of the Russian Federation: the impossibility of payment later than 15 days after the advance payment, as well as the need to pay the advance monthly at least once and the final payment - at least once.
Is it necessary to pay twice a month or can it be done three times?
Since in Part 6 of Art. 136 of the Code only states that wages should be paid to employees at least every half a month, then each employer can establish in the relevant local acts a regime that provides for more frequent payments. That is, the salary at the enterprise can be paid, for example, three times a month (that is, every 10 days).
When establishing its own wage payment regime for employees, the employer should only take into account the recommendations of the Ministry of Labor set out in paragraph 3 of the letter “On the application of labor legislation” dated November 28, 2013 No. 14-2-242, regarding the approval of specific dates for payments. It is also important to remember that the terms and amounts of wage payments are prescribed in the PWTR, the collective agreement and the employment contract of each employee.
How to correctly calculate the amount of the advance?
There are no rules for calculating the amount of the advance, there are only certain restrictions established by regulations and official explanatory letters from departments. Each enterprise establishes its own methodology for calculating the advance, which should be fixed in the regulation on the payment of salaries and other local regulations.
What is the minimum advance payment?
According to the Decree of the Council of Ministers of the USSR dated May 23, 1957 No. 566, the norms of which, according to Art. 423 of the Code are applied to the extent that they do not contradict the current labor legislation, the amount of the advance payment paid for the first half of the month cannot be less than the employee's tariff rate for the time worked by him. That is, in this normative act the minimum allowable advance payment. It is important to consider this before accruing an advance on wages.
What is taken into account when calculating the advance?
When calculating the amount of the advance, it should be taken into account that this is the salary paid to the employee for the working time already worked in the first half of the month.
Accordingly, the advance payment includes:
- part of the salary (in proportion to the hours worked);
- allowances established for harmful or dangerous working conditions;
- surcharges for performing above-standard/additional volume of work;
- allowances for temporary replacement of an employee absent from the workplace.
At the same time, the amount of expected bonuses or other stimulating remuneration cannot be included in the calculation of the advance. This is due to the fact that the results of the work for which the bonus will be awarded become known only at the end of the month when summing up - this is exactly what the Ministry of Health and Social Development says in its letter “On the timing and procedure for paying wages ...” dated February 25, 2009 No. 22- 2-709.
The same restriction on inclusion in the advance payment applies to adding a percentage of salary, which, as a rule, depends on the volume of sales or cash flow in the unit where the employee is employed. Cannot be taken into account when calculating the advance and financial assistance or other payments that are of a social nature, since they cannot be attributed directly to wages.
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Days off when calculating the advance
Depending on the choice made at the enterprise, an advance payment for the time worked by employees can be calculated both with and without weekends.
If the employer decides not to take weekends/holidays into account when calculating the advance salary payment, then it is only necessary to divide the monthly salary previously calculated by 2 (if the salary is paid at the enterprise twice a month).
In formula form, it would look like this:
A \u003d (Ok + D / N) / 2,
where A is an advance payment, OK is the salary in rubles, D / N is the amount (in rubles) of additional payments and allowances for working conditions and the amount of work.
In the same case, if the employer decides to take into account only working days for the first half of the month when calculating the advance (which is especially important for the rich on holidays in January and May), the formula will look different:
A \u003d (Ok + D / N) / HPBm × HPVp / m,
where НРВм is the standard of working time (in days) established for the month of work; НРВп / m - the standard of working hours (in days) established for the first half of the month of work.
Fixed advance payment
Although this is not prohibited by law, the employer should not set a fixed amount of the advance payment in absolute terms (rubles), since it is calculated for the hours worked, and the amount of earnings for different months may differ due to possible additional payments (or if a piecework payment system is established). It is especially unacceptable to set the same size for all employees. For example, it is not recommended for all employees in an enterprise to set an advance in the amount of 2,000 rubles if the salary is different for everyone.
What is the percentage of salary advance in 2017-2018?
According to the aforementioned resolution of the Council of Ministers of the USSR, an advance payment is a payment for hours worked. Consequently, its size should be approximately half of the salary, excluding bonuses, incentives and social payments (letter of the Ministry of Health and Social Development No. 22-2-709).
Another thing is if the employer sets a fixed amount of the advance, expressed in relative terms (as a percentage of the total monthly salary). As a rule, based on the fact that the advance is about half of the remaining after deduction income tax salaries, to establish a fixed amount of such a payment, a value equal to 40% is taken.
This calculation is based on the fact that deduction of personal income tax(excluding insurance premiums and due tax deductions), the employee is supposed to pay 87% (100% - 13%) of the salary for this period at the end of the month. When rounding to ten, the value calculated by dividing by 2 received 87%, the advance payment in relative terms will be 40%. Since the personal income tax rate did not change in 2017-2018, employers continue to use this value to calculate the advance.
Advance payment calculator - what rules to use in the algorithm?
When writing a program that will automatically determine the amount of the advance, you must use 2 algorithms that describe the following calculation options:
- Based on the norm prescribed in the above-mentioned resolution of the Council of Ministers of the USSR that an advance payment is a payment for half a month worked. When choosing this option, the entered value of the accrued salary for the month will simply be divided by 2, although the algorithm can be complicated by subtracting weekends and holidays from the number of days in the first half.
- Calculated as 40% of wages. Here the calculation is simple: you need to enter the salary, from which 40% will be calculated.
Application for advance payment, sample application
An application for an advance payment is submitted by an employee if he wants to receive wages earlier than the deadline set by the employer.
The main part of the application may contain the following justification:
“I ask you to issue an advance on wages on December 20, 2017 instead of the date set at the enterprise for issuing advance payments (on the 26th). I ask you to pay ahead of time due to family circumstances that forced me to take a vacation at my own expense for 5 days from December 22.
You can download a complete application form (with all the necessary details) on our website.
So following the advice federal bodies, the employer needs to establish for the accrual of such an amount of advance payment that would not be less than the established tariff rate for the first half of the month. In addition, some employers simply calculate 40% of the salary for the month of work to calculate the advance.
The procedure for paying salaries is determined by law. From this article, we will learn how to charge an advance, whether it is necessary for an enterprise to pay an employee his earned money twice a month.
Currently, such parts of the salary are called advance. That is, the advance is the part paid before the end of the month, and the salary is the part paid at the end of the month.
How much wage advance should be set and in what time period to pay?
There is an article of the Labor Code of the Russian Federation that wages are paid every half a month, that is, wages are paid in installments.
But there is no definition of "advance" in any article of the Labor Code. Because this is the salary, only the first half of the month. That is, the employee is given earnings for the first half of the month, then for the remaining two weeks.
The rules for paying salaries must be prescribed in the limited documentation of the enterprise, for example:
- Work order instructions.
- Collegiate agreement.
- Labor contract.
Dates of issuance
Is it permissible to calculate payroll, for example, four times a month? Many people say no. But this is not really the case. You can also pay daily. The Labor Code defines only minimum requirements at least twice a month. And there are such enterprises where two advance payments are issued.
2016 is significant for the introduction of an amendment to the Labor Code of the Russian Federation, which concerned the date of payment of wages.
What is the date of payment?
A certain date for the issuance of earnings is provided for by the labor regulations at the enterprise, a collegial agreement or an employment contract, no later than fifteen calendar days from the date of completion of the period for which it was accrued.
According to this amendment, the following conclusion can be drawn: the issuance of the second part of wages, that is, the final calculation, must be no later than the fifteenth day of the coming month. For example, earnings for February must be paid no later than the fifteenth of March.
But this is the final calculation. According to the rules, the salary is issued no less than every two weeks of the month. Accordingly, the advance, payment for the first half of the month, is paid no later than the last day of the month.
It follows from this that the timing of the advance payment and wages in the end recent changes in the legislation are strictly approved. The period between these payments is approximately fifteen days, that is, half a month.
Labor legislation has not established specific dates for payments. The Code only limited the deadlines and indicated that the date is set by the enterprise.
Why is it necessary to set payroll dates?
Establishing the timing of advance payments on wages protects both the rights of the employee and the rights of the employer in the opinion of the supervisory services and judicial practice. Employees of Rostrud in oral explanations are advised to indicate the middle of the month, the fifteenth or sixteenth day for a period.
But also, if you provide for a different date for the advance payment, this is not considered a mistake. The main point here is what date the advance payment and salary are issued according to the internal documentation of the enterprise.
Opinions on the timing of the advance payment
The opinion of the Ministry of Health and Social Development on the term for issuing an advance payment, which falls at the end of the month, is in conflict with the provision of Article 136 of the Labor Code of the Russian Federation. In this case, how to calculate the advance? If the employee started work on the first day, the first advance payment will be paid to him on the twenty-fifth day of the current month. This means that the indication of the article of the Labor Code of the Russian Federation on the issuance of wages no less than every two weeks of the month will not be observed. Such opposition is noted in one of the letters of the Ministry of Health and Social Development of Russia.
Judges support similar opinions. In their opinion, the advance must be issued in the middle of the month, the fifteenth or sixteenth day will be optimal, depending on how many days there are in the month (thirty or thirty-one). There are court decisions at the regional level.
What should you pay attention to?
You should pay attention to the fact that the dates for the issuance of advance payments and salaries are certain numbers, and not periods of time. In one of the letters of the Ministry of Labor, the officials considered the situation when the enterprise in labor contracts or in the regulations on wages did not provide for certain dates for the payment of wages, but intervals.
For example, an advance payment is issued from the 15th to the 20th day of each month, and wages - from the 1st to the 5th day of the next month. In the opinion of the Department of Labor, these are incorrect definitions. Here, the employer does not guarantee compliance with the frequency of half a month.
A similar provision is spelled out in a letter from Rostrud.
Documentation indicating the date of issue of wages
In what documentation is it necessary to prescribe the dates for the issuance of advance payments and salaries? The Labor Code indicates the instructions of the internal labor schedule, collegial or labor contract s. Should I write the dates in each document, or will it be enough to indicate in one of them? Until 2016, there were two variants of this contentious issue:
- The days of issuing earnings are set in the instructions of the labor schedule, collegial agreement (if any) or employment contracts with employees (letter from Rostrud 2014).
- The days of issuing wages are allowed to be set in any of the specified documents (letter from Rostrud 2012). The most suitable document is the Instructions of the internal labor regulations.
Advance payment rules
According to the definition of the Labor Code of the Russian Federation, the concept of "advance payment" is not in labor legislation. This is the share of salary paid for the first half of the month.
Based on Article 423 of the Labor Code, the normative decrees of the USSR are still applied, only if they do not contradict it. There is an order of the Council of Ministers of those times in 1957 "On the procedure for paying wages to employees for the first half of the month."
It does not contradict the Code. And it indicates what percentage of the advance payment from the employee's salary for the first half of the month is charged. It is provided by agreement between the employer and the trade union and is indicated in the collective agreement.
What should be the minimum advance payment?
The minimum amount of the advance cannot be lower than the established employee rate for the hours worked after the fact.
Accordingly, the employer, paying wages (advance) for the first two weeks of the month, must take into account this requirement and consider the time actually worked.
The applicability of the requirement for current enterprises was singled out by Rostrud in its letter in 2006 “Accounting an advance on wages”, which says how to calculate an advance.
There is also a letter from the Ministry of Health and Social Development in 2009, which notes that the payment of salaries for every two weeks of the month should be approximately the same amount.
The conclusions in this case will be as follows:
- The minimum amount of earnings for the first half a month must not be less than a certain employee rate for the time actually worked.
- The amount of the salary advance is not calculated symbolically, but taking into account the hours worked in fact, so it will be necessary to write and fill out schedules for half a month before accrual.
What is a 40% advance on salary?
Let's answer the question about the advance - what percentage of salary is coming for issuing it? Often the salary is a component of the salary. Therefore, when calculating the amount of the advance, it is necessary to take into account other parts monthly income: additional payment and allowance for working conditions, performance of additional volumes of work, combination of positions, replacement of a temporarily unemployed employee. It turns out that the employee has worked for half a month and may require such payments.
Rewards and incentive bonuses do not affect the amount of the advance. This is stated in a 2009 letter from the Ministry of Health and Social Development of Russia. As a rule, the results of the work performed are the basis for awards, and this becomes clear from the results for the month. This also applies to the percentage of wages.
So how do you charge an advance? Where do the famous 40% come from? The labor legislation does not specify the exact amount of the advance, and accordingly, the question of the component percentage of the advance is awkward. In this case, you can not pay less than 40%.
The Labor Code specifically refers to the calculation of wages, respectively, the amount of payment for the first weeks of the month should be equal to the cost of the employee's efforts. If we deduct 13% personal income tax from the full salary of 100%, 87% of the salary will remain. Half of this size 43.5% with other tolerances is allowed to be rounded up to 40%.
If the employer sets the amount of the salary advance less, this is already a direct violation of labor laws.
Holiday accounting
The advance payment can be calculated for the time worked, while taking into account weekends and not taking into account. This is the employer's choice.
If the manager decides not to take into account weekends and holidays, then the wages accrued during this time will need to be divided in half.
The formula for this calculation is:
A \u003d (Ok + D / N) / 2,
here A - will be an advance, OK - salary, D / N - the sum of additional payments and allowances.
And if the employer will take into account only working days, then:
A \u003d (Ok + D / N) / HPBm × HPVp / m,
where НРВм - will be the standard of working hours established for the month of work; НРВп / m - the standard of working hours established for half a month of labor activity.
How to properly calculate salary advance?
In order to avoid risk, the amount of the salary advance is determined by the results of the calculations, and is not a fixed percentage.
If an employee is hired from the second half of the month, during the advance payment period (for example, the employee is hired on the eighteenth day, and the advance payment is paid on the twentieth day), this employee does not receive an advance payment, since he did not work out the first half of the month.
It is believed that employees have their own income, such as wages in the last days of the month. Accordingly, an advance on wages should be accrued only in timesheets. There are no accrual entries in accounting until the end of the month.
Calculation example
Suppose an employee receives a salary of 20 thousand rubles. There are 21 working days in October, while on October 9 and 10 he took 2 days off at his own expense. As a result of his work, he was awarded a bonus of 4,000 rubles.
Calculate advance. It is necessary to analyze the time sheet from the 1st to the 15th. We get a total of 11 working days, of which two days were spent on time off. So, we divide the salary into working days. We get paid daily. Then we multiply this number by the actually worked out. As a result: 20000/21 * 9 = 8571.43. This amount will be in advance. Taxes and fees are not charged.
Let's count the main part. 20000/21 * 19 = 18095.24-8571.43 (advance) = 9523.8 + 4000 (premium) = 13523.8. To calculate tax: 13523.8 + 8571.43 = 22095.23 * 13% = 2872.32
The payout will be: 13523.8 - 2872.32 = 10651.42. When calculating, it is necessary to remember the standard tax deductions if they are set.
Reflection of advance payments in accounting
Postings when calculating an advance are similar to postings when issuing salaries:
Debit 70 - Credit 50.51
That is, after the employee receives an advance on salary, this forms accounts receivable(debit 70), which is repaid during the period of receipt of wages on the last days of the month.
Therefore, pay slips for advance payment are not issued. Employees are given them once a month during the period of payment of salaries for the second fortnight.
The calculation and payment of an advance on wages is made in the 1C program. Advance on expense tax accounting does not count.
The advance payment of wages is drawn up with the same documentation as the issuance of the final payroll. The list of documentation that needs to be collected depends on the method of issuance Money:
Contribution and tax on salary advance
When paying an advance to employees in cash, they draw up a payroll in the form of No. T-53 or an expense cash warrant according to the form No. KO-2. Since it is paid for half a month, it is not necessary to draw up a payroll in the T-49 form. It is used to account for deductions, accruals and payments for a full month.
When paying an advance on bank card employee in payment order is indicated in the payment functions "Payment of salaries for the initial half of the month".
Since the advance is considered earnings for the first half month, the question arises: is it necessary to calculate and withhold personal income tax from it, calculate and transfer the insurance premium? The Ministry of Finance explained this point in their 2008, 2012 and 2013 letters. There was a letter from the Federal Tax Service on this issue in 2014. There is also a Resolution of the Presidium of 2012.
Based on the article tax code RF, the date of receipt by the employee of the salary for the month is in fact the final day of the month for which it was accrued. Accordingly, there is no personal income tax during the period of payment of income for the first two weeks of the month.
M.A. Kokurina,
senior lawyer
Salary advance: is it more convenient to calculate or fixed?
Can I choose the advance payment option?
As the survey on our website showed, employers use different variants calculation of advances. The advance can be defined as a percentage of the salary (for example, 40% or 50% of the monthly salary), as an amount calculated depending on the time worked by the employee in the first half of the month. Or an advance payment in a fixed amount.
Most often they pay an advance as a percentage of the salary (48% of respondents). When calculating based on, for example, 40% of the salary, the employee is paid approximately the same amount every 2 weeks, as recommended by the Ministry d Letter of the Ministry of Health and Social Development dated February 25, 2009 No. 22-2-709. Suppose, with a salary of 25,000 rubles. the employee is required to:
advance payment in the amount of 40% - 10,000 rubles. (25,000 rubles x 40%);
salary for the second half of the month - 11,750 rubles. (25,000 rubles - 25,000 rubles x 13% - 10,000 rubles).
At first glance, everything is just perfect. There is no need to process the time sheet, and the employee knows exactly how much he will receive for the first half of the month. But keep in mind that when paying an advance in percentage or in a fixed amount, difficulties may arise.
The salary, including its part for the first half of the month, is paid for work Art. 129 of the Labor Code of the Russian Federation. Therefore, if an employee did not work in any month, for example, fell ill or took a vacation at his own expense, then the unworked part of the advance payment will have to be withheld from subsequent payments. For example, with a salary of 25,000 rubles. the employee was paid an advance payment of 10,000 rubles on the 22nd. (40% of salary). But from the 10th until the end of the month, he was on sick leave. When calculating wages for 5 days worked out of 21 working days of the month, it turns out that the employee needed to be given 5179 rubles for the whole month. (25,000 rubles / 21 days x 5 days x 0.87). The overpayment to the employee amounted to 4821 rubles. (10,000 rubles - 5179 rubles), personal income tax withholding this month is not out of what paragraph 2 of Art. 223, paragraph 6 of Art. 226 Tax Code of the Russian Federation.
In such a situation, the accountant will have to withhold the overpaid advance and personal income tax from subsequent payments to the employee.
6. Wages are paid within the following terms:
- on the 22nd day of each month - for the first half of the current month in the amount calculated based on the hours worked for the period from the 1st to the 15th day of the current month;
- On the 7th day of the next month - the final payment for the hours worked in the past month.
Moreover, this is the method that Mintra recommends. d , dated 03.02.2016 No. 14-1/10/В-660, and some experts in Rostrud consider it the only possible one.
We fix the amount of the advance in the LNA
Wages are paid at least every half a month on the day set by the employer in the internal labor regulations, collective or labor agreement e Part 6 Art. 136 Labor Code of the Russian Federation. Such requirements are established for the payment of wages accrued to the employee for the time that he worked in a particular period.
Thus, the employer is obliged to fix in his local regulatory act the payment of the advance or its calculation based on the hours worked for the first half of the month.
If the employer has a local regulation that provides for the payment of an advance in a fixed amount or as a percentage of the salary, this may be regarded as a violation of labor laws a Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
We have not encountered litigation with labor inspectors who fined for advance payments in a fixed amount or as a percentage of salary. But, taking into account the opinions of the Ministry of Labor and Rostrud specialists, as well as taking into account the inconvenience associated with fixed advances, we will consider in more detail the safest option. By the way, according to a survey on our website, based on the hours worked, 33% of accountants consider advance payments.
We calculate the advance taking into account the time worked
Step 1. Based on the time sheet, calculate how much the employee worked in the first half of the month:
in normal operation;
in special mode. Suppose an employee worked at night, combined positions by agreement with the employer.
Step 2. Select the surcharges and allowances that you need to take into account when calculating the advance a Letters of the Ministry of Labor of August 10, 2017 No. 14-1 / B-725, of April 18, 2017 No. 11-4 / OOG-718. According to the Ministry of Labor, these are compensation payments that are part of the salary. These include:
surcharges in a fixed amount, for example, for additional functions (combining positions, mentoring), for work experience, for professional excellence;
allowances as a percentage of the rate (salary) for a special mode of work or working conditions (hard, harmful or dangerous working conditions, night work).
Attention
Salary to employees for the first half of the month (advance payment) must be paid on the day established in the organization from the 16th to the 30th (31st) day of the current month a Letter of the Ministry of Labor dated September 21, 2016 No. 14-1 / V-911.
But you do not need to include when calculating the advance:
district coefficients, percentage allowances for northerners, since they must be charged on a full salary for the entire month;
payment for overtime work or work on weekends or holidays, the calculation of which depends on the fulfillment of the monthly norm of working time and is possible only at the end of the month;
bonuses and other incentive remuneration, an additional percentage of the salary. Because for their calculation, indicators are needed that are calculated based on the results of a certain period, for example, sales for a full month or quarter;
material assistance or other social benefits, as they are not related to wages.
Step 3. Calculate the advance paid to the employee by the formula:
When paying an advance, you do not need to withhold personal income tax. This should be done when paying the second installment of salaries. s Letters of the Ministry of Finance dated November 23, 2016 No. 03-04-06 / 69181; Federal Tax Service of January 15, 2016 No. BS-4-11/320. Therefore, apply a factor of 0.87 (100% - 13%) when calculating the advance.
When using such a coefficient, you are guaranteed to have money left from which personal income tax can be withheld if, for example, an employee falls ill for the second half of the month. After all, even in this case, at the end of the month, he will have an accrual equal to the amount of personal income tax from the salary for the first half of the month, which you will keep in full.
Step 4. Transfer the money to the employees and reflect in the accounting the advance payment on the debit of account 70 “Payment calculations” and the credit of account 51 “Settlement accounts” (50 “Cashier”).
Example. Payroll for the first half of the month
Condition. Salary of a sales manager - 25,000 rubles. He works five days a week, 8 hours a day. Salary supplement, depending on the sales volume at the end of the month, can be from 5,000 to 20,000 rubles. In the first half of September 2017 - 11 working days. The employee worked them out completely. In addition, in connection with the trip to the clients, he worked 2 days off for 6 hours.
The manager's work experience in the company is 9 years, in connection with which he is paid 5,000 rubles a month.
Solution. When calculating the advance, you need to take into account a fixed amount of additional payment for the length of service in the company. Taking into account the opinion of the Ministry of Labor, there is no need to include an additional payment for sales volume and payment for work on weekends. They will need to be included in the payroll for the entire month.
Additional payment for the length of service in the company for half a month will be 2500 rubles. Thus, the manager will be credited and paid an advance in the amount of 13,568 rubles. ((25,000 rubles / 21 days x 11 days + 2,500 rubles) x 0.87).
Pay slip when paying salaries for the first half of the month (advance payment) can not be issued. Indeed, at the time of the advance payment, not all components of the salary are known, and the sheet will not be able to reflect the full information about it.
But if you do not issue a pay slip when paying salaries for the second half of the month, then the organization and its leader can be fined for violating labor laws a Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
The advance payment is the salary for the first half of the month. In the Labor Code of the Russian Federation and in normative documents there is no such thing as "advance".
The advance payment is not a right, but an obligation of the employer. Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation). It is impossible to violate this order, even if the employee writes an application with a request to issue a salary once a month. Otherwise, the company will be fined (fines - in the table). The employer himself sets the terms of payment. But in any case, the salary must be paid no later than 15 calendar days after the end of the month for which it was accrued.
This is how our organization works.
We pay the advance payment on the 25th of the current month, the salary - on the 10th of the next month.
If the payment date coincides with weekends or non-working holidays, we issue an advance payment or salary the day before (Article 136 of the Labor Code of the Russian Federation).
Thus, all companies must pay an advance payment without fail (including external part-timers), regardless of the remuneration system.
The amount of the advance paid as an integral part of the salary must be indicated on the payslip. After the advance payment is issued, the pay slip is not issued.
You can entrust the calculation of the advance and salary to the online service -. Indicate the dates of payment and receive on the appointed day the calculated amounts of wages, personal income tax and contributions. The program will tell you how to fill out payments and fill out pay slips and a payroll sheet.
Advance payment in several ways
There is no standard procedure for calculating prepayment. In practice, companies use two methods:
- percentage of salary
- in proportion to hours worked.
Method 1. The advance payment is calculated as a percentage. For example, it can be argued that the prepayment is 40 percent of the salary (monthly earnings), so that later there is enough money to withhold personal income tax. Please note that in the latest clarifications, officials demand not to underestimate the advance (letter of the Ministry of Labor dated April 18, 2017 No. 11-4 / OOG-718). So when calculating, it is safer to take a salary (tariff) with surcharges and allowances.
This is the easiest way and does not take much time. Its main disadvantage is that it does not take into account the actual hours worked.
Here there are such risks: you can underpay (overpay) the employee's salary or there will be nothing to withhold personal income tax. For example, if the prepayment turns out to be more than the amount that the employee actually earned and he leaves, the final salary may not be enough to payment of personal income tax.
PTO engineer Borisov receives a salary of 40,000 rubles. (no surcharges). The regulation on remuneration establishes that the prepayment is 50 percent of the salary. The company pays the advance on the 16th.
Borisov's salary for the first half of the month will be 20,000 rubles. (40,000 rubles × 50%).
The employee received the advance payment for August on August 16. And on August 17 he quit (he took a vacation - there is no compensation).
His salary for August in the final calculation of the advance will be 22,608.7 rubles. (40,000 rubles: 23 days × 13 days).
personal income tax - 2939 rubles. (22,608.7 rubles × 13%).
The employee is owed 19,669.7 rubles. (22,608.7 - 2939). And he has already received an advance payment of 20,000 rubles.
personal income tax in the amount of 330.3 rubles. (19,669.7 - 20,000) there is nothing to keep.
Method 2. The advance is calculated in proportion to the hours worked. This method is more time consuming, but the result is more accurate.
We use the second method - we calculate the advance payment, which is not much different from the calculation of wages. Unless we take bonuses, since their size is determined only on the basis of the results of the month.
We accrue prepayment on the basis of time sheets for the first half of the month (from the 1st to the 15th day). All departments hand over them to the accounting department before the 20th. Since the salary of workers (especially pieceworkers and time workers) may differ by months, the advance payment cannot be the same from month to month.
At the same time, when calculating the prepayment, we try to adhere to the rule that the amounts of salaries for each half of the month should be approximately equal (provided that the employee has worked the norm of working time).
If an employee worked several days in the billing month, for example, from the 12th to the 15th, we consider the advance payment only for these days. Many in this case do not charge an advance at all. This violates the rights of employees - the company does not comply with the terms of payment of salaries (fines).
But if the employee was ill for the entire first part of the month, he is not entitled to prepayment - there is no hours worked (letter of the Ministry of Labor dated February 3, 2016 No. 14-1 / 10 / B-660).
Example 2:
Calculation of the advance in proportion to the hours worked.
The company has a regular five-day week. Terms of payment of salaries: on the 25th day - advance payment, on the 10th day of the next month - final payment. The Regulation on remuneration establishes that the amount of the advance is paid in proportion to the hours worked with a coefficient of 0.87 (that is, the advance is calculated with a margin for personal income tax).
Foreman Smirnov - on a salary (55,000 rubles).
Accountant Pavlova - on a salary (30,000 rubles).
Installer Egorov - time worker ( tariff rate- 300 rubles per hour, surcharge for harmfulness - 12 rubles. per hour, i.e. 4% of the tariff rate).
Option I. Half a month worked out completely
All these employees worked the first half of the month in full (Egorov - 88 hours).
Calculate the prepayment amount:
- Smirnov will receive 26,304 rubles. (55,000 rubles: 23 rubles a day x 11 rubles a day × 0.87);
- Pavlova - 12,483 rubles. (30,000 rubles: 23 rubles a day × 11 rubles a day × 0.87);
- Egorov - 23,887 rubles. [(300 RUB/h + 12 RUB/h) × 88 hours. × 0.87].
Option II. Half a month not fully worked out
Egorov took a vacation at his own expense on August 3-4 - 2 working days (actual work time from the 1st to the 15th - 72 hours).
Advance payment calculation:
- Smirnov will receive 12,483 rubles. ;
- Egorov - 19,544 rubles. (312 rub/h × 72 h × 0.87);
- Pavlova will not receive an advance - there are no days worked in the first half of the month.
And how to pay an advance payment to the contractor?
The Ministry of Labor believes that it is necessary to pay an advance based on the amount of work actually performed (letter dated November 25, 2016 No. 14-1 / B-1167). There are no exceptions to the piecework wage system - wages must be paid at least every half a month.
personal income tax and contributions
When issuing an advance payment, withhold personal income tax and charge insurance premiums no need. This is confirmed by the letters of the Ministry of Finance of April 13, 2017 No. 03-04-05 / 22521, the Federal Tax Service of May 26, 2014 No. BS-4-11 / 10126, etc.
personal income tax. Calculate the tax based on the results of the month for which the salary was calculated. And keep it when you pay out a salary for the month (clause 2 of article 223; clauses 3, 4 of article 226 of the Tax Code of the Russian Federation).
The date of receipt of income in the form of wages is the last day of the month for which it was accrued (when an employee is dismissed - the last day of work). Previously, it is impossible to determine the amount of taxable income - the salary is not considered accrued. Therefore, personal income tax is not withheld from the advance.
An exception is when the advance is issued on the last day of the month. In this case, personal income tax must be withheld from the advance, since the advance payment date coincides with the date when the employee actually receives income in the form of monthly wages (determination of the RF Armed Forces dated May 11, 2016 No. 309-KG16-1804).
So you should not set the prepayment payment deadline on the last day of the month - otherwise you will have to withhold personal income tax from each part of the salary.
Contributions. No need to count with advances and dues on compulsory insurance(including contributions for injuries). They are accrued on the last day of the month from the total amount of the salary that was accrued for this month (clause 1 of article 421; clause 1 of article 424; clause 1 of article 431 of the Tax Code of the Russian Federation; clause 9 of article 22.1 federal law dated July 24, 1998 No. 125-FZ).
How not to get confused with personal income tax, when an advance payment is issued to an employee along with vacation pay, we will show with an example.
Example 3:
Calculation of advance payment if the employee goes on vacation.
In SMU-14 LLC, the advance payment deadline is the 25th, salaries are the 10th of the next month.
The Regulation on remuneration establishes that the amount of the advance is paid in proportion to the hours worked minus personal income tax (with a coefficient of 0.87).
Her salary is 25,000 rubles. (no other payments), mode - five days.
The prepayment amount will be 8511 rubles. (25,000 rubles: 23 rubles a day × 9 rubles a day × 0.87).
It is better to give it to the employee along with vacation pay no later than August 10 (3 calendar days before the vacation), since she will be on vacation on the 25th.
The amount of accrued vacation pay is 23,800 rubles. Personal income tax in the amount of 3,094 rubles was withheld from vacation pay when they were issued. (23,800 rubles × 13%).
Personal income tax is not withheld from the advance, contributions are not charged.
personal income tax from holiday pay companies, as tax agent, is obliged to withhold upon actual payment to the employee - on August 10 (subparagraph 10, paragraph 1, article 208, paragraph 4, article 226 of the Tax Code). And transfer to the budget no later than August 31 (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation).
On August 31, the accountant accrued a salary to the employee in the amount of 9782.61 rubles. (25,000 rubles: 23 rubles a day × 9 rubles a day). And also calculated personal income tax - 1272 rubles. (9782.61 rubles × 13%).
It is necessary to transfer personal income tax from wages to the budget no later than the day following the day of its payment, that is, September 11 (clause 6, article 226 of the Tax Code of the Russian Federation). Since the salary is paid on the 10th (the amount payable to the employee will be zero, since with this next payment, amount of personal income tax, "reserved" when paying an advance).
The accountant calculated contributions from vacation pay when calculating vacation pay. Contributions from salary (including advance payment) - August 31.
When hiring an employee, an employment contract must be drawn up. It indicates the passport data of the employee, position, salary, etc.
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According to Russian legislation, salary payments must be made at least 2 times a month. 1 time - advance payment, 2 times - full salary.
Consider what an advance on wages is, when it should be paid, how to calculate it and denote it legislative acts regulating it.
What does the law say?
An advance payment is a part of an employee's salary for half a month. Usually it is 40% of the salary.
The concept of "advance" is not fixed in the legislation.
According to the standard names, the first salary payment is called an advance. The definition of "advance" first appeared under the USSR, Decree No. 566 of May 23, 1957 "On the payment of wages in the first ½ of the month."
The Labor Code of the Russian Federation, Article 136 states that an employee's income must be paid at least 2 times a month.
Exact payment dates are not given. They are indicated in the internal documents of the organization and employees.
What percentage and what part of the salary?
Percentage Chief Accountant must issue an advance payment of 40% -50% of the salary for the entire month. The advance payment cannot exceed ½ of the salary or the amount according to the time worked by the employee.
Is it mandatory to pay?
The transfer of an advance should not be considered as a procedure carried out at the discretion of management.
The Labor Code of the Russian Federation says: wages must be accrued at least 2 times in 30 days. In case of violation of the terms and number of accruals, a fine is imposed on the head.
Who is supposed to?
The Labor Code of the Russian Federation does not specify any exceptions for employees. Therefore, every officially employed worker must receive an advance payment.
In addition to employees employed on a permanent basis in the office, the advance is due:
- at ;
- with a small amount of wages;
- according to the internal documentary procedure, wages are paid once a month - the document is not legal.
Liability and penalties for non-payment
In case of violation of the rules:
- advance payment is not paid out of ignorance or unwillingness;
- the amount of the advance payment is set in any order;
- not paid to all employees;
- the internal regulations establish payment once a month or an application for payment is received from the employee.
Responsibility in the event of a breach lies with entity(organization and officials) and individual entrepreneurs.
The amount of fines, according to Article 5.27 of the Code of Administrative Offenses of the Russian Federation:
- legal entities - up to 50 thousand rubles;
- officials - up to 5 thousand rubles;
- IP - up to 5 thousand rubles.
Payroll advance calculation
What income should be considered?
All payments, except premiums, should be taken into account when calculating the advance:
- monthly salary;
- surcharge when replacing a sick employee or who was in;
- allowances for special working conditions or their deterioration;
- for overtime hours;
- (secretary, manager, logistician);
- guiding students in practice, etc.
The advance does not include:
- Prize, because the manager does not know how much incentive the employee has received. It is calculated based on the work for the entire month. Recall that the advance is charged in the first half of the month.
- Social payments– are not payment for the work done.
- Annual financial assistance.
Could there be more salary?
Advance payment is carried out for the actual hours worked (definition of advance payment). Those. if the first part of the salary is paid on the 14th day (31 days in a month), the advance payment will be equal to 45% of the salary.
The accountant will pay the rest (55% of the salary) as a salary if the employee works without business trips for the rest of the month, or.
With the formation of passes, wages will be reduced.
Sizing
The amount of the advance can be determined in several ways:
- depending on the actual hours worked for the first half of the month;
- percentage of salary is a fixed amount.
How to calculate correctly?
Based on actual days worked.
The advance payment is calculated taking into account weekends and holidays and without them.
Formula for calculating the advance in 1 case: amount of salary and allowances / norm of working days. Multiply the resulting figure by the actual hours worked.
Formula for calculating the advance in case 2: product of 50% of the amount from the salary and additional payments.
These may include employee replacement payments, overtime, worsening working conditions.
Note that surcharges do not include bonuses, since their amount can only be calculated based on the work for the entire month.
When the advance is charged in a fixed amount and is equal to a percentage of it, weekends and holidays do not affect its size.
postings
Dt70-Kt50 - the advance payment was paid to the employee from the cash desk.
Dt 70-Kt51 - the advance payment was paid to the employee from the current account.
Due to the fact that the advance is 1 part of the salary:
Dt20 (23.44 ...) -Kt70 - the advance was charged.
With the following posting, we issue it from the cash desk or from the current account:
Dt70-Kt50(51)
Usually use 1 option.
Dates of issuance
According to the Labor Code of the Russian Federation, wages must be paid 2 times a month. The advance is charged in the first half. Accordingly, payments are made approximately once every 2-2.5 weeks.
Terms are regulated by internal documents of the organization. They fixed the interval for the payment of advance and salary. For example, from the 10th-15th day of each month, an advance must be paid.
Examples
Excluding weekends and holidays: salary Ivanov D.K. - 20 thousand rubles, for the combination - an additional payment of 6 thousand rubles. The advance amounted to (20+6)*50%=13 thousand rubles.
Including weekends and holidays: initial data are similar. For a month of working days 20, in the first half they worked 7. The advance amounted to ((20 + 6) / 20) * 7 \u003d 9.1 thousand rubles.
In options 1 and 2, Ivanov will receive the rest in salary.
What documents are issued?
Depending on how the organization pays salaries, the same should be done with employees in advance.
Documents accompanying the advance payment:
- when issuing cash, a payment or payroll statement and cash settlement statement are drawn up;
- when transferring money through the current account, a payroll is drawn up, it is sent to the bank where the salary project is drawn up.
Examples of filling out documents can be found here:
Nuances
Withholding personal income tax
Not taken into account (13%).
It is taken into account when paying the remaining amount of salary for the entire month. This is due to the fact that the employee himself cannot know for sure whether he will work for a full month or go on sick leave, or take a day off.
In case of unscheduled absences, the amount of the advance will be overpaid, and, accordingly, the tax from it will be overpaid to the state.
Maximum and minimum amount
There is no maximum advance payment. It directly depends on the amount of salary. The minimum amount should not be lower than the actual hours worked.
Is it possible to overpay in advance?
An advance overpayment can be overpaid when it is calculated as a fixed amount as a percentage of salary. For example, an employee fell ill on the 10th and left the sick leave on the last day of the month.
He became indebted to the organization due to an excessive advance payment.
Are alimony withheld?
According to the law, alimony is withheld in one amount from wages. This is due to the fact that the salary depends on the hours worked. An employee may fall ill or quit.
