What percentage of the salary is an advance payment? How an advance is paid: calculation rules and payment terms. Personal income tax from advance

05.01.2024

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 a fixed amount 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 an 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.

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 of the Russian Federation in terms of remuneration” (posted on the official website of the department on December 20, 2016) states 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 or local regulations. 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/ОOG-8532, dated 09.21.2016 No. 14-1/В-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 advance wages to an employee of an 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 the imposition of an administrative fine in a larger amount (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 the Orichevsky Judicial District of the Kirov Region dated 02.02.2017 No. 5-78/2017, Judicial District 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 key rate of the Central Bank of the Russian Federation in force at that time of the amounts not paid on time for each day of delay, starting from the next day after the established payment deadline up to and including the day of actual settlement. The amount of monetary compensation is calculated from the 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, the minimum amount of this advance must not be lower than the worker's tariff rate for the 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 certain categories of employees.

In addition to the fact that this method of calculating the advance is recommended by 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.

Within the prescribed period (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.

The issue of calculating a fixed amount for paying wages by the advance method to an employee of a public sector organization was considered by the Ministry of Finance in Letter No. 02-07-05/17670 dated March 29, 2016. 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 timesheet 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 methodological recommendations for 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 there is no need to withhold personal income tax from the advance payment (letters of the Federal Tax Service of the Russian Federation dated April 29, 2016 No. BS-4-11/7893, dated March 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, on a cumulative basis from the beginning of the tax period in relation to all income (with the exception of 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, as a 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 in a timely manner, the accountant will need to provide the tax office with an appropriate explanation, which 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 the explanatory note to form 6-NDFL, it is necessary, in particular, to 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%. Personal income tax was not withheld from the advance 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 cash on February 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.

Every person has the right to work and to be paid for it. The responsibility for payment falls on the shoulders of the employer. How are employees paid? What are the subtleties?

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What you need to know

An advance is a certain part of a particular person’s payment for the work that he did in half a calendar month. That is, this amount of money, which is included in the main fee.

This amount cannot be less than the salary established by the staffing table for this position.

The question arises: “What part of the main payment is the advance?” When an accountant first encounters his calculation, he needs to know what proportion of the basic payment for labor he makes up.

The percentage of wages paid in advance is determined by agreement between the organization’s administration and the trade union at the time of signing the collective agreement. If the creation of a trade union is not provided, then the size is determined by a local act.

When establishing its value, the manager must take into account some nuances:

Ideally, the part of the money paid for half a month is half the entire salary of a particular worker. But, in fact, the first part is much smaller.

According to the Labor Code

The Labor Code of the Russian Federation does not clearly state what part the manager is obliged to pay for half a month of work. But, in Art. 136 of the Labor Code of the Russian Federation states that he is obliged to pay the work of his colleagues at least every half month.

The nuances of payments are discussed in the Letter of Rostrud dated September 26, 2016 No. TZ/5802-6-1.

This document states that payments must be made in the following order:

The manager must determine the exact dates in his internal documents. For example, salary is from the 5th to the 8th of each month, and the advance payment is from the 20th to the 23rd.

Issue period

Since the Labor Code of the Russian Federation does not specify exactly when payments should be made, the Ministry of Labor took up the consideration of this issue. The Ministry provides more detailed explanations on these issues in its letters.

The department decided that the date and amount of the advance should be determined by the employer himself, enshrining these provisions in his internal documents.

But, the payment of wages must be made no later than 15 calendar days after the end of the month for which it was accrued. That is, wages for March must be paid no later than April 15. Then there will be no violations of the Labor Code of the Russian Federation.

And since payments must be made every 15 days, the terms are limited:

Calculation methods

As already mentioned, the employer must independently determine what percentage of the salary is the advance. This figure must be written down in local documents.

These documents include:

Internal labor regulations.
Collective agreement.
Employment contract.

For example, the documents indicate that it is 30% of a person’s salary.

Therefore, it can be determined that the advance part of the salary can be calculated using one of the methods:

The salary specified in the contract is divided by the norm of working days in the current month	The resulting value is multiplied by the number of days that the given worker actually worked from the first day to the date of payment
If the company uses piecework wages	That is, by multiplying the number of units of products manufactured during this period by the piece rate
Multiplying the tariff rate by 0.5	Do not forget that for the calculation it is necessary to take into account all allowances and surcharges
Dividing the tariff amount by the standard working hours	Then, the resulting number must be multiplied by the standard time that was worked in the current month. Don't forget about all the allowances and surcharges.

Maximum size

Not a single regulatory act stipulates what percentage of the salary the advance should be.

Ideally, the amount for the first half of the month worked should be 50% of the total payment.

But, as you know, all additional payments and all deductions are made at the end of the month, when the final payment is made.

Therefore, for a simpler calculation of the advance, it is usually 20 - 30% of the salary of a particular worker.

Let's give examples

For example, an advance is 25% of wages. Worker N. worked completely for a month. His monthly salary is 80,000 rubles.

Then in the second half of the month he should receive:

He will receive this amount if the advance payment is set exactly half a month in advance. But, if it is paid, for example, not for 15 days, but for 10, then you need to calculate it a little differently.

What percentage of the salary is an advance for state employees? As much as will be specified in the collective agreement.

Documenting

Money can be transferred either to the employee’s bank card or given to him from the cash register. To carry out the procedure through a bank, you must issue a payment order.

When conducting transactions through bank accounts from legal entities and individual entrepreneurs, it is necessary to correctly fill out the payment order. In particular, you must always indicate the purpose of the payment.

But, since in the Labor Code of the Russian Federation there is no such thing as “advance on wages,” it would be more appropriate to indicate “salary for the first half .... according to statement No.... dated hh.mm.yy.”

If the manager transfers directly through his bank account, then he may not indicate his full name, but indicate the same purpose of payment as indicated above.

An accounting statement for the payment of salary must also be prepared. This is the primary accounting document that the enterprise must have.

If the advance is issued directly from the cash register, then it is necessary to register and.

Are taxes calculated?

Any income of citizens is subject to income tax. Its interest rate depends on the type of income and the recipient. As a general rule, citizens of the Russian Federation pay 13% of their income to the budget, and non-residents – 30%.

Salary is a citizen’s main income, so personal income tax must be paid on it. And this is the responsibility of the employer, since he acts as a tax agent.

Since the advance is part of the salary, it is subject to taxation. But not when paying!

Tax is imposed on all wages, and the tax is calculated, withheld and paid to the budget on the entire salary amount.

The payment occurs after the manager calculates the salary amount for the month. Of course, the calculation can be approximate, since in the second half of the month the employee may get sick or take a vacation at his own expense.

In any case, income tax is not deducted separately from the advance amount. In other words, not subject to taxation.

Liability for non-payment

Since the advance is part of the salary, the liability for non-payment is exactly the same as for non-payment of wages.

If the manager commits such a violation, labor inspectors will hold him accountable.

Answer according to Art. 5. 27 Code of Administrative Offenses of the Russian Federation, there will be both the company’s management and the legal entity itself.

1. How often and within what time frames must wages be paid to employees?

2. How to determine the amount of advance payment due to employees.

3. In what order are insurance premiums and personal income tax from wages and advance payments calculated and paid?

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly. At the same time, the stumbling block for many is paying advances to employees. Is it necessary to split the salary into an advance payment and a final payment if the amount is already small? Is an advance paid to external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Frequency of salary payment

The Labor Code of the Russian Federation establishes the employer’s obligation to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Resolution of the USSR Council of Ministers dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month,” which is still in effect to the extent that does not contradict the Labor Code of the Russian Federation. Therefore, to make it easier to understand, in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is established at least every half month. At the same time, other payments to employees have their own deadlines:

vacation pay must be paid no later than 3 days before the start of the vacation;
Severance pay must be paid on the day the employee leaves.

But the payment of sick leave is precisely tied to the payment of wages: benefits must be paid on the day closest to the date of payment of wages after the award of benefits. If such the nearest day is the day of payment of the advance, then the benefits must be paid along with it.

! Note: The requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers to fulfill in relation to all employees (Rostrud Letter No. 3528-6-1 dated November 30, 2009). That is advance must be paid

, including:
if the employee is an external part-time worker;
if local regulations of the employer, employment contracts, etc. Payment of wages is established once a month. This provision is void and cannot be enforced, as it violates the requirements of the Labor Code of the Russian Federation.
regardless of the amount of earnings and the accepted wage system.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation to pay wages to employees at least every half month, then in the event of an inspection by the labor inspectorate he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for officials – from 1,000 rubles. up to 5,000 rub.
for individual entrepreneurs - from 1,000 rubles. up to 5,000 rub.
for legal entities – from 30,000 rubles. up to 50,000 rub.

Deadlines for payment of wages

Currently, labor legislation does not contain specific terms for payment of wages, that is, the employer has the right to set them independently, enshrining them in the internal labor regulations, collective agreement, and employment contracts with employees (Article 136 of the Labor Code of the Russian Federation). The following must be taken into account:

The time interval between salary payments should not exceed half a month. In this case, payments do not necessarily have to fall within one calendar month (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th day, then for the second - on the 30th (31st) of the current month, if for the first - on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can set the frequency of payment of wages more often than once every half month, for example, every week - this approach is acceptable since it does not worsen the situation of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

Deadlines for payment of wages must be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. A wording such as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half month may be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the gap between payments will exceed half a month.

If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! The employer bears (including advance payments and other payments in favor of employees): financial, administrative, and in some cases even criminal.

Advance amount

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the worker’s tariff rate for the time worked. Despite the fact that this resolution deals with the wages of workers, a similar approach can be used in relation to other workers.

The amount of the advance to be paid to the employee can be calculated in one of the following ways:

in proportion to the time worked;

in the form of a fixed amount, for example, calculated as a percentage of the salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee was on sick leave for most of the month, on leave without pay, etc. and was paid an advance, at the end of the month the accrued wages may not be enough to cover the advance payment. In this case, the employee has a situation, the retention of which is associated with certain difficulties for the employer.

Using the first option, paying an advance in proportion to the time actually worked, is more preferable, although more labor-intensive for the accountant. In this case, the amount of the advance is calculated based on the employee’s salary and the days he actually worked for the first half of the month (based on the time sheet), so the possibility of “transferring” the advance is practically excluded. Rostrud specialists in Letter No. 1557-6 dated 09/08/2006 also recommended that when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work).

! The Labor Code obliges the employer for each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

on the components of wages due to him for the relevant period;
on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
about the amounts and grounds for deductions made;
about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Methods of payment of wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit part of wages (no more than 20%) from being paid in kind, for example, in finished products (Part 2 of Article 131 of the Labor Code of the Russian Federation). In this case, the specific method of payment of wages must be specified in the employment contract with the employee. Let us dwell in more detail on monetary forms of payment of wages.

Payment of wages in cash

Payment of wages to employees from the cash register is documented with the following documents:

payment (form T-53) or payroll (form T-49);
expense cash order (KO-2).

If the number of employees is small, then the payment of wages to each employee can be processed using a separate cash order. However, with a large staff, it is more convenient to draw up a payroll (settlement and payment) statement for all employees and make one expense order for the entire amount paid according to the statement.

Transfer of salary to a bank card

The conditions for paying wages in non-cash form must be specified in the collective agreement or employment contract with the employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and servicing of salary cards for employees. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! It is possible to transfer wages in non-cash form only with the consent of the employee and only using the details specified in his application. In addition, the employer cannot “bind” its employees to a specific bank: labor legislation gives the employee the right at any time to change the bank to which his wages should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance contributions from wages

We found that employees must be paid at least twice a month. In this regard, many people have a question: is it necessary to calculate insurance premiums and personal income tax from the advance payment? Let's figure it out. According to the law, insurance premiums must be calculated based on the results of the month for which wages are accrued (Clause 3, Article 15 of Federal Law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income was accrued for work duties performed (clause 2 of Article 223 of the Tax Code of the Russian Federation). Thus, Neither insurance premiums nor personal income tax need to be charged on the advance payment.

The deadlines for payment of insurance contributions from wages are the same for all employers and do not depend on the date of payment of wages. Currently, contributions to extra-budgetary funds must be paid before the 15th day of the month following the month of salary calculation (clause 5 of Article 15 of Law No. 212-FZ). An exception is insurance contributions to the Federal Social Insurance Fund of the Russian Federation against accidents and occupational diseases - they must be paid on the day established for receiving funds from the bank to pay wages for the past month (clause 4 of Article 22 of Law No. 125-FZ).

Unlike insurance premiums, the deadline for paying personal income tax depends on the date and method of payment of wages:

Payroll accounting

In accounting, the calculation of wages, as well as personal income tax and insurance contributions, is reflected on the last day of the month worked. In this case, the following entries are made:

date	Account debit	Account credit
Date set for payment of wages for the first half of the month	70	50(51)	Salaries for the first half of the month were paid from the cash register (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Salary accrued
Last day of the month	70	68	Personal income tax withheld from wages
Last day of the month	20(23, 26, 44)	69	Insurance premiums calculated from wages
Date set for payment of wages for the second half of the month (final payment)	70	50(51)	Salaries paid from the cash register (transferred to employee cards)
The last day of the deadline established for the payment of wages according to the statement from the cash register	70	76	Amount of uncollected salary deposited
The next day after the end of the period established for payment of wages according to the statement from the cash register	51	50	The deposited salary amount is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for wages not received on time	76	50	Deposited wages issued

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Normative base

Labor Code of the Russian Federation
Code of Administrative Offenses of the Russian Federation
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application”
Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
Letter of Rostrud dated November 30, 2009 No. 3528-6-1
Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

Find out how to read the official texts of these documents in the section

Article 136 of the Labor Code of the Russian Federation provides for advance payment for the past half of the month. The remaining funds are transferred based on the results of the second part. Therefore, wages must be paid twice.

Many people do not pay due attention to the advance payment. They issue funds without taking into account legal requirements. Some employers are completely limited to one salary transfer date instead of two.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

It's fast and FOR FREE!

The changes made to legislative acts in the new year on the issues of remuneration of workers were not drastic. The procedure for determining the amount of the advance remains the same - based on the time actually worked by the employee. But there are new deadlines for paying advances and salaries in 2020. The employer must be guided by them in order not to be held liable.

Changes in the Law

The terms for payment of advance payments and salaries in 2020 have undergone changes. In accordance with the innovations, payment must be made no later than the 15th day of the month following the reporting period.

It is worth noting that liability for failure to comply with payment deadlines is becoming stricter. Based on the new regulations, penalties for violations have been increased. All changes will take effect on October 3, 2020. They are regulated by Federal Law No. 272, which was issued on June 3, 2020.

The law provides for changes to Article 136 of the Labor Code of the Russian Federation. It reflects the new deadlines for transferring salaries to employees. Specific dates are not specified in it. The law provides for payments at least for each half of the month worked.

The new version of the article will be valid on October 3, 2020. In addition to the fact that payment will be made every half month, legislators have added to the norms an indication that funds will be transferred no later than the 15th of the next month.

Specific deadlines are prescribed in local documents in force in the institution.

These include:

inner order rules;
collective agreement;
contract of employment.

Payment procedure

Article 136 of the Labor Code of the Russian Federation does not contain instructions on the amount of the advance payment, which should be considered an advance payment. Therefore, the procedure for calculating and determining the amount must be developed by the employer.

The total amount is reflected in writing in the employment contract. But it would be smarter to determine phased payments. In this case, you can write in the documentation that the first payment will be 35% of the amount of earnings. The second payment will be made in the amount of 65% of the full salary.

These actions are necessary for the employee. They will help determine the amount that the employee can count on at each stage of payments.

It is worth remembering that 35% was given as an example. The employer can determine for himself how much he will pay for labor for each half-month worked.

Advance and salary payment deadlines in 2020

In 2020, the deadline for payment of wages has been set. It is due no later than the 15th day of the month following the reporting month. In this case, the issuance is carried out in two stages.

Legislators determined that salaries should be transferred to employees twice. In the first period, an advance payment is provided. The second date determines the payment of the main part of the salary. The interval between them must be at least 15 days.

According to the new requirements of the law, wages must be issued no later than the 15th of the next month. This date is considered the deadline when determining the presence or absence of violations.

Issuing an advance on the 20th, and the salary itself on the 15th may be considered illegal. After all, funds are transferred with a difference of 25 days. Then the employer can be held accountable in accordance with Article 5.27 of the Code of Administrative Offences. He will have to pay a fine of 50 thousand rubles.

An organization may introduce a rule for paying salaries at different times to employees of different structural divisions. The difference can be 10 days.

New employees can expect payments under similar rules. Even if they are hired before the 15th, they are required to pay an advance. If the funds are transferred only on the 30th, the employer’s actions will be considered illegal. This is due to the fact that it is prohibited to issue salaries once a month. The management of the enterprise may be fined 50 thousand rubles.

You can avoid penalties by indicating that funds are paid in three stages:

At the first stage, funds are issued for the previous period. A newcomer does not have them, so the salary is made up of the available days in the current month.
The second step is issuing an advance. In this case, already paid days are not taken into account.
At the third stage, the second part of the salary for the past period is issued.

From the second month of employment, the newcomer will receive a salary similar to other employees.

Withholding personal income tax

Many employers are concerned about the issue of withholding personal income tax from wages. Not all accountants are familiar with the issues of the advance system, which is why controversial issues arise.

Personal income tax is withheld from the full amount due and paid to the employee for the entire month worked. The tax rate is 13%. The rate has not been legally changed to date.

No personal income tax is collected on the advance payment. But at the same time, preliminary payments can be reduced due to deductions made. After all, the advance is determined taking into account withholding tax in the amount of 13% of the full salary amount. Therefore, the first part of the salary is paid taking into account the deduction.

What documents are needed

The salary must be divided into two parts for each half of the month worked. Those employers who have not previously used such a system must make the transition to it. In order to comply with labor laws, it is important to prepare certain documents. The basis for payment of the advance is an application submitted by an employee of the organization.

When compiling it, you need to focus on some important rules:

The document can be drawn up by hand or printed on a computer. It must be prepared on a white A4 sheet.
The application header is located in the upper right corner. It contains the addressee's details. This is the employer. In relation to it, the name of the organization, position, surname, first name, patronymic of the head, and legal address are indicated. The details of the applicant are also recorded. He indicates his full name and residential address.
The word “Statement” is written in the central part of the document.
Next comes the main part of the document. It can be compiled arbitrarily. It is important to note what the applicant is asking for, as well as in what amount.
It is necessary to note the reasons for drawing up the application. They help the manager make decisions.
At the end of the document, the signature of the originator and the date of preparation of the application are placed.

When the employer reviews the appeal, he makes a decision. If the request is supported, an order is issued to pay an advance from the salary.

The document is prepared in accordance with the rules for the formation of internal acts of the institution. In this case, generally accepted standards of office work and preparation of orders must be taken into account. It is important to coordinate the paper with authorized employees of the organization.

Responsibility for violations

It is legally determined that the employer must make wage payments twice a month. The deadline for the last payment is also set. It should not be issued later than the 15th day following the reporting month. Some employers ignore the law.

They can:

pay wages once a month;
take longer breaks between payments than required by law;
pay the main part of the salary later than the 15th day of the next month.

All of these actions may be considered violations of the law. If they are identified, then labor legislation provides for administrative liability. It is expressed in the form of a fine. Its size is determined by Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Federal Law No. 272, which was issued on July 3, 2020 and came into force on October 3, 2020, provides for a special fine for failure to comply with the deadlines for accrual and payment of wages. The norms also apply to advance payments. The amounts are indicated in the sixth paragraph of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Officials will have to pay no less than 10 and no more than 20 thousand rubles. If the delay in payment is carried out by a legal entity, then the sanctions are tougher. The amount increases to 30–50 thousand rubles.

Special punishments are provided for persons who commit such offenses not for the first time. Officials will pay a fine of 20 to 30 thousand rubles. However, they may be disqualified for one or three years. Legal entities will be fined from fifty to one hundred thousand rubles. These norms are reflected in paragraph seven of Article 5.27 of the code.

There are also other penalties that are applied in case of violation of the terms of transfer of advance payments. They are prescribed in paragraphs 1 and 2 of Article 5.27 of the code.

If the violation is primary, then officials will need to pay a fine of one to five thousand rubles. If the offense is repeated, the sanctions increase to 10–20 thousand rubles and disqualification for a year or three years.

Legal entities will be held accountable and pay a fine in the amount of 30 to 50 thousand rubles. If the violation is detected again, the amount increases to 50–70 thousand rubles.

The deadlines within which wages must be paid have become clearer. In accordance with this, new penalties for non-compliance have appeared. Employers must remember this.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

According to labor legislation, the employer must pay wages at least twice a month. He can pay 3 more times, but not once.

As a rule, wages are paid 2 times a month - first an advance payment, and then the final payment is made. But many accountants and bosses do not know what part of the salary the advance should be.

Advance and salary

An advance means a part of the salary for the first half of the month. According to the explanations of the Ministry of Labor, it should be calculated based on the time actually worked by the employee during this period. In 2018, when calculating an advance, it is worth taking into account not only the salary of a particular employee, but also all additional payments and benefits that he is entitled to, and which do not change given the unchanged nature of the work.

The following should not be taken into account when calculating the advance:

regional coefficients and bonuses for work in the Far North and in areas with a similar status. The fact is that they are accrued only when the final calculation of the entire amount due to this employee for the current month has been made. It is impossible to make an accurate calculation for half a month, taking into account these coefficients;
bonuses and allowances that are not permanent. The indicators by which bonuses and other non-permanent payments are calculated become known only after the period for which the bonus must be paid has expired.

When the month ends and the accountant makes the final payroll calculation, he must deduct the amount that has already been paid in advance.

Advance percentage of salary

Not a single regulatory act regulating labor regulations specifies what portion of the salary should be an advance. This must be determined by the employer himself. As a rule, the advance is 30 - 40% of the salary. Most often, this indicator does not change from month to month. The management sets a specific amount that will be paid in the form of an advance to an employee in a particular position.

He must enshrine these nuances in the local regulatory act governing the provisions on remuneration. The amount of the advance payment is also specified in the employment contract concluded with the new employee.

Each employer must have its own methodology and methods for calculating the advance payment. They need to be enshrined in local regulations. Regardless of the chosen method, the advance payment is calculated based on the working time sheet.

Deadlines for payment of advance and salary

In Art. 136 of the Labor Code of the Russian Federation states that wages must be paid at least 2 times a month. This is the employer's responsibility. If he does not comply with it, then penalties may be applied to him.

Specific payment terms have not been established, but it is said that the break between payments should not exceed 15 calendar days. Therefore, employers establish the following payment regime:

for the first half of the month worked - advance payment, on the 20th - 25th;
for the second half of the month worked - wages (final payment), 5-10 of the next month.

It cannot be stated that wages and advances are paid in the period from the 15th to the 20th. The date must be clearly stated in the local regulatory act. For example, the advance payment is on the 25th, and the salary is on the 10th.

This is necessary so that each employee knows exactly when he receives his earnings. If management is late in payment by even one day, the employee already has the right to complain to a higher authority and demand compensation. As practice shows, you should not indicate payment dates - the 15th and 30th of each month. The fact is that in some months the 30th is the last day of the month, and the employer has an obligation to withhold income tax. When filling out the report, a serious error may occur, especially if the 30th is a day off, and the payment will be made on the first working day, but already in the next month.

The law does not prohibit making payments to employees more often than twice a month and at other intervals. For example, in a local act you can indicate that the administration pays employees 3 times a month with a break of 10 days. But paying less than 2 times a month and at intervals of more than 15 days is prohibited.

Common mistake! A person gets a job on the 17th. The deadline for payment of advance payment and wages is set at the 20th and 5th. Nobody even thinks about calculating and paying an advance to a new employee, since they only worked 3 days. All money earned will be paid to him on the 5th. But then the rule is broken - the break between payments should not exceed 15 days.

Any deviation from the norms of the Labor Code of the Russian Federation will lead to the fact that the employer will be brought to administrative liability under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The sanctions under this article are as follows:

the director will be fined an amount ranging from 10 to 20 thousand rubles;
if the employer is an individual entrepreneur, then the amount of the fine will range from 5 to 10 thousand rubles;
if this is a legal entity, then you will have to pay several times more - from 50 to 100 thousand rubles.

The amount will be determined by the inspectors themselves, depending on the “gravity” of the offense.

Also comes:

material liability. For each day of delay, the employer must pay compensation in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation. This responsibility arises the very next day. That is, if the documents indicate that the payment should be on the 6th, then from the 7th the debt already arises;
criminal liability. If there is a deliberate non-payment of wages, the director will be punished.

Failure to pay wages or advances also carries the risk of criminal penalties. According to Art. 199.1 of the Criminal Code of the Russian Federation, an employer may be held criminally liable if the following conditions are met:

presence of personal interest in the commission of a crime. This is recognized as property and other benefits that the offender could have received or hoped to receive;
a large amount of arrears. This is an amount exceeding 15 million rubles over the last 3 years.

If both of these conditions are met, the violator will be held accountable in the form of:

a fine in the range of 100 - 300 thousand rubles;
penalties in the amount of 2 years' income of the offender;
imprisonment for a period of up to 2 years.

If the amount of arrears is recognized as particularly large (that is, exceeds 15 million rubles over the last 3 years of activity), then the punishment will be more severe:

fine up to 400 thousand rubles;
equivalent to the entrepreneur’s income for the last 5 years;
imprisonment for up to 5 years.

In addition, employees themselves can sue their unscrupulous employer. This threatens him with payment of previously unpaid wages, compensation for its delay, as well as inspection by regulatory authorities.

How much is an advance on salary according to the Labor Code of the Russian Federation?

To calculate advance payments in favor of an employee, it is recommended to use one of several methods:

by dividing the amount of the entire salary established by the employment agreement by the norm of working days in a month, followed by multiplying by the amount of days worked from the first day of the month to the date of payment of the advance;
by multiplying the number of units of manufactured products by the piece rate (if the enterprise uses a piece-rate wage system). When calculating amounts, it should be taken into account that personal income tax is not deducted from the advance payment;
by multiplying the amount of the tariff rate with all allowances and surcharges by a factor of 0.5. In this case, the advance is calculated without taking into account holidays and weekends, which is often unprofitable for employees, since in some months the advances will be scanty (in particular, in January and May);
by dividing the amount of the tariff with the provided allowances and additional payments by the existing standard working time, followed by multiplication by the standard of time worked for the first half of the month.

If an employee is absent from work from the beginning of the month until the date of payment of the advance, then the latter will not be credited to him. For example, an employee goes on vacation on the 1st. On the 20th (or on another date) he will not receive his advance payment. But if the absence was partial, then accrual and payment must be made. For example, if he was sick from the 1st to the 5th, then he will receive an advance from the 6th to the 15th.

For a clearer understanding, it is necessary to give an example:

Employee V. Works as a warehouse manager and has a salary of 46,500 rubles. She also receives an additional payment for combining positions in the amount of 5,600 rubles. When the sales plan is met, all warehouse employees are awarded a bonus of 25% of their salary. The current month has 21 working days, the advance is paid for 11 days worked.

It is worth taking into account only the salary and additional payment for combination; the bonus based on sales results is not taken into account, since it is not clear whether it will be paid or not;
The salary for 11 working days is 46,500 / 21 * 11 = 24,357 rubles;
Additional payment for combining positions for the same period 5,600 / 21 * 11 = 2,933 rubles;
The amount of the advance for 11 fully worked days is 24,357 + 2,933 = 27,290 rubles.

Personal income tax is not deducted from the advance payment and is not paid separately to the budget.

This is how the advance is calculated in proportion to the time worked. But the employer also has the right to set the amount of the advance as a percentage of the salary. Another example:

Employee P. has a salary of 48,300 rubles. The Regulations on Remuneration say that the amount of the advance is equal to 35% of the salary. This month there were no bonuses or additional payments; P. does not use tax deductions.

Advance amount 48,300 * 35% = 16,905 rubles;
The amount of wages before tax is 48,300 - 16,905 = 31,395 rubles;
After personal income tax payable 31,395 * 13% = 4,081.35 rubles;
The amount of wages after tax is 37,313.65 rubles.

Results

Wages must be paid at least 2 times a month with an interval of no more than 15 calendar days. You can pay more often and at smaller intervals, but less often and at larger intervals - you cannot.

Failure to comply with payment deadlines will result in a fine. The dates when the employer pays parts of salaries must be specified in the relevant local act. You cannot indicate “from the 5th to the 8th”. A specific date must be specified. For example, “the 6th of every month.” The salary for the first half of the month is called an advance, for the second half - wages. Not a single labor regulation establishes the exact amount of the advance. Therefore, the employer has the right to charge it in various ways.