Each employee, according to current legislation, has right to receive wages monthly. And only he chooses the method by which it is convenient and expedient for him to receive the money he earns.

Regulations and regulations

The process of transferring salaries directly to an employee’s card is regulated by the norms of current legislation, in particular Art. 136 Labor Code of the Russian Federation. It is through this legislation that the employer's obligation to pay wages is stipulated in the place where the employee performs his work. job responsibilities.

If translated into simple language, the payment is made cash at the employer's cash desk. But due to the development modern technologies In order to simplify this process, wages are paid directly to the employee's card.

According to Art. 136 of the Labor Code of the Russian Federation, wages are paid to the employee in the place where he performs his official duties, or funds are transferred to a bank credit institution, specified in the employee’s application form on the basis of the conditions that are determined within the framework of the collective or employment agreement.

If desired, the employee has the right to change the bank with which he cooperates by notifying the employer of these changes in writing, indicating a new set of details. However, you need to meet the deadlines that make up 5 days before payday.

Transition from cash to non-cash payment

Art. 136 of the Labor Code of the Russian Federation are subject to absolutely all categories of workers and employers. In the classic presentation, payments are made at the place where the employee performs his duties, however, if desired, the employee can link a card account to his own pay, for this he needs to draw up an application that includes a certain set of necessary information:

• the name of the employer, full name and position assigned to the main employee regulating this process;
• personal information about the applicant;
• title of the document – ​​this is how “application for transfer of salary to the card” is indicated;
• This is followed by the main text, which notes the following: “I request you to transfer my salary and other payments to bank card by details (specific data is indicated);
• The application ends with an indication of the date on which it was submitted, as well as a signature.

In almost every financial institution for individuals who have hired employees, are provided special salary projects. If the employer chooses non-cash payment, it must be followed a certain algorithm of actions:

1. Begin preparing the required set of documentation.
2. Conclude an agreement on servicing employee accounts.
3. Provide employees with card products.

If the transition is made from a cash payment system to cooperation with financial organizations, local regulations will be subject to additional adjustments and agreements.

Selecting a salary bank

According to No. 333-FZ, for banks that an employee can choose to receive wages, today there are no serious restrictions.

The employer receives the maximum benefit when all employees are served by one banking organization within the framework of a single salary project. If it is necessary to transfer part of the money to another bank, this will require payment of additional commission.

If suddenly an employee is not satisfied with the main partner bank, and he writes a corresponding application in order to change credit organization, you should ask which bank is ready to offer the most optimal conditions. It is best to have a separate card and a separate salary account. Also, the choice of plastic should be based on the cost of its service and the possibility of withdrawing cash from ATMs without commissions.

Submission of documents

To ensure the transfer of wages to the accounts of other employees, you must provide the banking organization specific documentation package:

• payment document;
• register to transfer money.

The preparation of these papers can be carried out in paper or electronic form. The order in which papers are accepted, withdrawn and returned is strictly established by the financial organization.

All of this information must be included in private contractual agreements with the financial institution. The register must contain the following important information:

• about the employees who will receive cash;
• about the banks in which they have open accounts on wages;
• dates and number values ​​of payment documentation, as well as its total volume;
• amounts separately for each employee.

If the parties reach a general agreement, some additional information can be provided.

Accounting entries

The order in which money transferred as salary is reflected depends on where exactly the funds are received:

• to a bank account in which there are open employee cards;
• to personal accounts.

To have a more detailed understanding of the activities being carried out, it is necessary to reflect several accounting entries:

1. Dt 76 Kt 51– transfer of funds as payment of wages based on the statement.
2. Dt 70 Kt 76– crediting funds to salary cards.
3. Dt 70 Kt 51– direct transfer of wages to the employee’s personal account.
4. Dt 44 Kt 70– the posting means that wages have been accrued to employees working in the sales department.
5. Dt 70 Kt 68 – personal income tax withholding from workers' wages.
6. Dt 91 Kt 51– payment banking services related to the production of the corresponding cards.
7. Dt 60 Kt 51– transfer of advance payment for card servicing.
8. Dt 73 Kt 76– the process of charging expenses for paying the cost of a bank card to the employee’s account.
9. Dt 70 Kt 73– deduction of the cost of a bank card from the employee’s salary.

If accounting is against

The accounting department is not always happy when an employee decides to receive his money through another bank. And this is not surprising, because this fact will significantly increase their workload. If all employees receive income from one bank, and there are a couple of employees who have chosen another bank, then for them you will have to make another statement. As for the norms of the law, they are always on the side of the employee, therefore, if he wants to change the bank, the employer undertakes to provide this opportunity.

Thus, the employee is assigned the right to choose one bank or another depending on his personal wishes, and the employer undertakes to provide all conditions for his comfort and convenience.

On the procedure for paying wages plastic card in 1C is presented in detail in this manual.

Transferring wages to an employee’s card — non-cash method payment of mandatory remuneration to an employee for his work by transferring funds from the employer’s current account to the citizen’s personal bank account. How the transfer is made and what are the features of this method of issuing salaries, we will consider further.

How can an employer organize the transfer of wages to an employee’s bank card?

The norms of an employment or collective agreement may establish a condition for the payment of salary not only in cash at the place where the person performs his labor function, but also by transferring money to a bank (Part 3 of Article 136 of the Labor Code of the Russian Federation). But in any case, payments must be made at least 2 times a month (Part 6 of Article 136 of the Labor Code of the Russian Federation).

Almost any bank in its list of services provides for legal entities and individual entrepreneur special opportunity - salary project. The initiator of concluding an agreement on this type of service is the employer. Having decided to pay wages “by bank transfer”, the employer must do the following:

• contact a financial institution with the intention of concluding an agreement;
• prepare documents: a list of workers, their applications for opening an account and copies of passports, constituent documents, as well as other documents of the company that may be additionally requested by the bank;
• conclude an agreement on the transfer of wages and maintenance of personal accounts of employees;
• organize the issuance of bank cards to employees.

Provisions that payments to the employee will be made by transfer to a bank account should be reflected in the local regulations companies in collective agreement, as well as labor contracts. If such conditions are introduced as amendments, they are formalized by the corresponding additional agreements (Articles 44, 72 of the Labor Code of the Russian Federation).

What documents are required to implement the salary project?

The rules for transferring funds between banks and organizations (individual entrepreneurs or citizens) are reflected in the regulation of the same name, approved by the Bank of Russia on June 19, 2012 No. 383-P (hereinafter referred to as the Regulation).

A representative of the employer can provide documents to the bank in person - in in paper form or through electronic document management (clause 1.9 of the Regulations). The documents must be the following:

Don't know your rights?

1. Registry wage payments to be transferred to the bank in the form agreed upon with it (hereinafter referred to as the register). The register contains information about credit institutions, the date of transfer, full names of employees, their personal accounts and payment amounts (as well as additional information necessary for carrying out transactions) (clause 1.19 of the Regulations).
2. Payment documents. The rules for their execution, as well as the procedure for transferring money, are regulated by the Regulations. It is worth noting that the amount of payments in the register must necessarily coincide with the final amount of the settlement document (clause 1.19 of the Regulations).

The register is compiled when transferring payments in bulk. If you need to issue remuneration to only one employee, it is enough to present to the bank a separate payment order completed in relation to this recipient.

Which card to choose for an employee’s salary: issued personally or provided by the company?

An employer has no right to force an employee to agree to transfer of salary to card. Based on the interpretation of Part 3 of Art. 136 of the Labor Code of the Russian Federation, only an employee’s application indicating the details of a credit institution is the basis for paying him a salary according to non-cash payments.

Of course, when again accepted employee signed an employment contract, which provides for the transfer of money to his personal bank account, this means that agreement on this issue has been reached between him and the employer. Accordingly, in such a situation there is no need to write a statement.

The situation is different in a situation where the employee was previously given remuneration through the organization’s cash desk and he does not want to receive it in any other way. In this case, the company’s accountant will have to issue money in the same way - in cash.

The employee also has the right to independently choose the issuing bank whose services he wishes to use to receive his salary. To do this, you will need to submit a corresponding application to the employer indicating the account details and the bank itself. In case of change financial organization the employee is obliged to notify the employer in writing about the new details, but no later than 5 working days before the day on which the salary will be transferred (Part 3 of Article 136 of the Labor Code of the Russian Federation).

How to transfer an employee's salary to a card of another bank?

Transfer of money to an account that was opened for employees in a bank other than the issuing bank of the employer is carried out according to general rules: the company transfers remuneration according to the details specified in the employee’s application. A negative point for the payer in such a situation may be unfavorable commission rates, which, as a rule, occur when carrying out interbank transactions.

The right to choose a credit institution to receive a salary was assigned to an employee relatively recently - the corresponding amendments were made to Part 3 of Art. 136 of the Labor Code by law of November 4, 2014 No. 333-FZ. Thus, the law sided with the employee, giving him the right to independently determine where and how he will receive his well-deserved remuneration.

In this article I will tell you how to pay salaries in 1C ZUP 8.3 or 8.2 (revision 3.0).

In the previous one, I described what configuration we use, what employee we log in under and how to configure this employee.

If you have an employee with the rights to make salary payments, you can use it:

The 1C “Calculations and Payments” window will open:

Below, in the “Payments” window, right-click and select “Statement to Cashier” from the drop-down list. We get the same result if we click on the “Payment to the cashier” link.

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In previous articles, we hired Dmitry Valentinovich Borovoy, head of the legal department, in September. The company considers the 10th day of the current month to be the payday for the previous month.

To prevent other employees from being included in the list, I do not use the “Fill” button. By clicking the “Add” button we add to tabular part document "Borovoy D.V." Filling out other columns (“Payable”, “NDFL” to be transferred) occurs automatically:

We print the statement and click “Post and close”.

We reflect salary payment through the bank

Features of the formation of “Payments to the bank” in 1C ZUP 8.3 (8.2):

• The organization transfers the salary in the total amount to the bank (banks). This amount is stored in some intermediate account.
• The bank, according to the submitted application from the organization, distributes this amount to the “Personal Accounts” of the employees.
• “Personal accounts” are linked to “Salary projects”. That is, if an employee indicates that he receives a salary on a card, he must be assigned to a salary project and have a personal account.
• If the “Salary project” field is left empty and the “Fill” button is clicked, all employees who receive salaries using the card will be selected.
• If 1C ZUP 8.3 uses a standard (built-in) document flow system with a bank, the “Salary Project” is required!

Currently, many enterprises use a non-cash form of payment of wages.

This format allows you to make the calculation process more comfortable and faster.

The procedure for processing and making wage payments is regulated by the articles of the Labor Code (Article 44), and Civil Code (Chapter 45).

In accordance with the provisions of the Labor Code of the Russian Federation (Part 3 of Article 136), the employer can pay wages to a bank account. Conditions are determined collectively, employment contract .

If the document indicated a non-cash form of salary payment, and the employee agreed to sign it, he will no longer be able to change his mind.

But if such a condition is not spelled out initially, management has no right to demand a forced transition to a new format for transferring wages.

This can only be done by mutual agreement of the parties. If it is not achieved, the employer is obliged to issue funds through the cash desk.

How can an employer switch to non-cash withdrawal through a bank?

To make the transition to a non-cash form of payment of wages, the employer needs implement a salary project at your enterprise.

This term refers to the complex banking services aimed at organizing the transfer of salary payments to employees’ card accounts.

The initial stage of transition to the system non-cash payment salaries– concluding an agreement with a financial institution for the issue and servicing of cards.

You can choose a bank in which the organization already has a current account or any other with optimal terms of cooperation.

Then you will need to complete the following steps:

• obtain written consent for non-cash payments from each employee;
• conclude an additional agreement with them (to the employment contract, and if the conditions are specified in the collective contract, then make amendments to it) on changing the procedure for paying wages.

After submitting a package of papers, the release of the required quantity will be initiated personalized cards. Then a bank representative comes to the enterprise and hands them over. To confirm the fact of transfer, the owners put a signature. If necessary, you can get your card in your hands at the bank.

If the employee provided details of another banking institution, with whom an agreement has not been concluded for servicing wage payments and other payments in non-cash form, All that remains is to convince him of the benefits of changing the bank, concluding an additional agreement on this to his employment contract.

IN In case of refusal, the employer will not be able to carry out the procedure forcibly, because changing the terms of an employment contract is possible only with the mutual consent of the parties.

Why is this convenient?

The non-cash form of payment for salaries is very convenient for both parties.

Advantages:

• Reducing costs associated with collection (receipt, storage, transportation) of cash.
• Simplifying the settlement process with employees.
• Convenience of the procedure - payments are made without delay, there is no need to keep money in the cash register extra time, if the employee is not on site, for example, during a business trip, illness, etc.
• Employees will be able to use Internet banking.

According to the law employees have the right to independently open bank cards for transferring wages and other payments.

Then management does not need to enter into a special agreement with the financial institution - it is enough transfer salary payments to the account specified in the application.

But in this case, the costs associated with servicing the card the owner is obliged to repay it, not his employer.

How to apply?

The algorithm for concluding agreements for the issuance and servicing of bank cards is described in the Regulations of the Bank of Russia dated December 24, 2004 No. 266-P and dated June 19, 2012 No. 383-P.

The current list of documents for the procedure must be clarified with a specific bank. In any case, information about employees will be required (clauses 1.6, 1.8 of Bank of Russia Instruction No. 28-I dated September 14, 2006).

Base The package of documents usually includes:

• an agreement for each employee or a general agreement on opening and servicing an account;
• written consent of employees to non-cash payment of salaries, opening a card account;
• a list of employees with personal information, certified by seal and signatures of responsible persons;
• copies of passports of all employees, signed by management, sealed;
• certified salary payment schedule;
• information about the responsible employee who will be empowered to resolve issues related to implementation new system, transfer the necessary information about wages to the bank, sign statements for crediting funds to the accounts of employees (they may become chief accountant, HR specialist);
• payment order;
• if the company is not a client of the bank - constituent documents.

Employees officially announce the transition to new uniform payments wages by issuing the appropriate order, which will indicate the exact date, other important aspects, for example, changes in job descriptions responsible persons, adjustments in the order of accrual, payment of funds.

The procedure for using cards is prescribed in the local act organizations - Regulations on remuneration of employees.

Changes in the accrual process, receipt of funds must be reflected in accounting policy for proper tax and accounting management.

Sample application from an employee

A prerequisite for switching to non-cash payments is for the employee to write the appropriate one (if this was not specified in the employment contract). The sample can be clarified in the personnel department, accounting department.

In the group of top details (“header” of the paper), we indicate whose name the application is in, from whom, and specify the format of the document - application.

Then we write a text, for example: “Please transfer my salary using the following details.”

Then we indicate the surname, initials, sign and date.

Is it possible to pay to another person's bank card?

Labor Code norms, International law in some cases they allow you to transfer wages, other payments to a bank card issued to another person.

But if such a possibility is not provided for by certain federal laws, an employment contract, it will be impossible to do this.

The employer has the right to refuse to process a transfer for an employee salaries to someone else’s card on the basis of clause 1 of Art. 421 of the Civil Code of the Russian Federation (forced conclusion of an agreement is not allowed) or the corresponding clause of the employment contract.

Do I need to issue a payslip?

The exact procedure for issuing it when transferring money to an employee’s card is not defined by law.

But the sheet must be completed in any case, regardless of the form of payment to employees.

Enrollment and transfer deadline

Period for crediting funds to an employee’s bank card depends on duration trading day financial institution, time of day when the funds were received from the employer.

But the service contract must indicate the maximum allowable period for crediting wages. Most often it arrives the next day after it arrives at the bank.

The date of payment of income is the date of transfer of funds to card accounts.

Useful video

On the procedure for paying wages to an employee by bank transfer, described in detail in this video:

Conclusions

Non-cash payment of wages is convenient and profitable. The conditions and procedure for transferring funds, the possibility of choosing a specific bank are enshrined in the labor and collective agreement.

If this form of payment is not indicated in these documents at the time of conclusion, obtaining a written statement of consent from the employee is a mandatory requirement.

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We learn to transfer salaries to a card (in 1C: Accounting 8.3, edition 3.0)

2016-12-08T12:42:54+00:00

In this lesson we will get acquainted with the capabilities of the "troika" (1C: Accounting 8.3, edition 3.0) in terms of salary payments employees through the bank.

Accountants who are faced with such payments for the first time have many questions, and today we will try to sort out the main ones.

So let's begin

There are two ways to pay salaries through a bank:

• With the help of a salary project.
• No salary project.

Under salary project means an agreement with the bank, according to which the bank opens for each employee organization personal account.

On payday, the organization transfers the wages of all employees to a special salary account in this bank one sum.

In this case, the payment is accompanied by statement indicating personal accounts of employees and amounts to be paid. In accordance with this statement, the bank itself distributes funds to the personal accounts of employees.

At the same time, different banks have different capabilities and requirements for working with a salary project when it comes to electronic document management, that is, when we transfer money to a salary account through a client bank.

In this case (client bank), after sending the payment order to the bank, a letter is sent in any form with one of the following options attached (depending on the requirements and capabilities of the bank):

• printed and scanned statement of payments for personal accounts
• upload file directly from 1C
• upload file from special program given by the bank

If we send a statement to the bank in the form of a file (upload), then usually the bank responds by sending us a confirmation file, which we can also upload to 1C.

Creating a salary project

Go to the “Salary and Personnel” section, “Salary Projects” item:

We create a salary project for Sberbank:

Here is his card:

Checkbox "Use exchange" electronic documents“We deliberately do not put it in order to deal with the case when we send the statement to the bank in printed form.

We introduce personal accounts for employees

Let's assume that the bank has created a personal account for each of its employees. How to enter these accounts into the system? By the way, why do we want to do this? Then, so that in the statement that we will generate for the bank, opposite the employee’s full name, there will also be his personal account.

If we have a lot of employees, we can use the “Entering personal accounts” processing:

But in the example we have only 2 employees, so we will enter their personal accounts manually, directly into their cards (at the same time we will know where they are stored).

Go to the “Salaries and Personnel” section, “Employees” item:

Open the card of the first employee:

And go to the section "Payments and cost accounting":

Here we select the salary project and enter the personal account number received from the bank:

We do the same with the second employee:

We calculate salaries

Go to the “Salaries and Personnel” section, “All accruals”:

We calculate and process wages:

We pay salaries

We create new document, in which we indicate the salary project and select employees (note that their personal accounts are picked up):

We post the document and print out the statement for the bank:

Here's what it looks like:

Based on the statement, we generate a payment order:

In it, we transfer the total amount of the salary to the salary account of the bank in which we have an open salary project:

Along with this payment, do not forget to attach a statement (with a register of personal accounts and payments), printed above in the form required by the bank (usually this is an arbitrary letter through the client’s bank).

Uploading the register to the bank

Let's consider the possibility of uploading the statement (register) as a file to the bank. If your bank supports this option (or this is its requirement), then go to the “Salaries and Personnel” section, “Salary projects” item:

Open our salary project and check the box “Use electronic document exchange”:

We go again to the “Salaries and Personnel” section and see that two new items have appeared. We are interested in the item “Exchange with banks (salary)”:

There are three basic options for uploading to a bank:

• Payroll transfer
• Opening personal accounts
• Closing personal accounts

Let's focus on the first point. It allows us to upload our statement to a file, which is then sent by arbitrary letter through the client bank.

To do this, select the statement we need and click the “Upload file” button:

When a response comes from the bank, it will contain a confirmation file. You need to go into the same processing and upload this file through the "Download confirmation" button. Using this wonderful mechanism, we will be able to track which statements were paid by the bank and which were not.

Without salary project

In this case Each employee opens an account themselves in any bank (at his discretion) and informs the organization of the full details of this account. The employee also writes a statement on the transfer of his salary in this regard.

On the payment day, the organization transfers the amount due to the employee to his account in a separate payment order.

This method very inconvenient for accounting, especially when the company has a large staff, so many accountants prefer to remain silent about this possibility.

In this case, we do not indicate the salary project in the payment statement.