Advance to a new employee in the first month of work. What should be the minimum advance amount?

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. Specific payment date wages established by internal rules labor regulations, collective agreement or employment contract no later than 15 calendar days from the end of the period for which it was accrued. Please note that in this edition this part has been in effect since October 3, 2016 (clause 1, article 2, article 4 Federal Law dated July 3, 2016 No. 272-FZ).

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

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

Note:

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

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

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

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

For your information:

The timing of incentive payments to employees accrued for a month, quarter, year or other period may be established by a collective agreement, local normative act. Thus, the provision on bonuses may provide that payment of bonuses to employees based on the results of a period determined by the bonus system (for example, a month) is carried out in the month following the reporting month (or a specific period for its payment may be indicated), and payment of bonuses based on the results of work for year - in March of the next year (or a specific date for its payment can also be indicated) (letters of the Ministry of Labor of the Russian Federation dated 09.23.2016 No. 14-1/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 the 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 terms of payment of wages, including for half a month”, Labor Code establishes a requirement for the maximum permissible period of time between payments of parts of wages while regulating 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 take sides labor inspectorates and 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 01/31/2017 No. 5-5/2017) , and in case of disqualification of managers (decrees Supreme Court 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 advance payment is provided local acts, but is produced with a delay.

In this case, the employer faces material 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.

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

Example 1

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

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

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

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

** The employee was on annual paid leave.

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.

Salary calculation 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 time sheet for recording the use of working time, on the basis of which a fixed amount is calculated for the time actually worked for the first half of the month (including adjustment of the fixed amount), and guidelines on its formation.

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

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

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

Let us recall that by virtue of clause 3 of Art. 226 of the Tax Code of the Russian Federation, tax amounts are calculated by tax agents on the date of actual receipt of income, determined in accordance with Art. 223 of the Tax Code of the Russian Federation, 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 according to general rule The institution calculates personal income tax on the last day of the month, and the tax must be withheld once - when paying income after the end of the month.

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

How is advance payment reflected in Form 6-NDFL?

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

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

This happens if the employee is not accrued income for the second half of the month (for example, he was provided unpaid leave), and in the first half of the month due to non-working holidays the employee did not actually work half of the working time and the income was received including for the time not worked. 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 employment contract), at the same time, it is unacceptable, instead of a specific day for salary payment, 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.

A correspondent for the Znamya Dzerzhinki newspaper met with the victim, and this is what he said:

On February 17, my place of duty was the access turnstile in the plant management, in other words, checking the passes of all persons entering and leaving the building. I saw four people enter the lobby of the building, one girl and three men. They were talking about something with the senior inspector, the assistant head of the security department and the deputy head of the department. No words were heard, but with peripheral vision I saw that they were clearly annoyed and were behaving rudely. Then these visitors began to fill out some paperwork. After a while one of them took out mobile phone and began filming the faces of the plant workers with his phone video camera. Although filming on the territory of a sensitive facility (and the plant’s management building is the territory of the enterprise) without the consent of the plant’s management and without presenting the relevant documents is prohibited. Then the same man, taking some kind of ID out of his pocket, waving it and muttering something indistinctly, moved towards me. Behind him are two others. I had to keep them all in sight; I couldn’t be distracted by trying to see the document, and the visitor quickly hid the ID. Coming close to me, he began to demand that I let him through. I asked for a pass and explained that, according to the instructions, I did not have the right to let an unauthorized person through. Since the person who applied was clearly “in a cocked state,” just in case, I grabbed the turnstile posts with my hands, blocking the passage behind the fence with my body. As it turned out, it was just in time - he began to grab my hands, first my right, then my left, trying to tear them away from the turnstile post. Then he put his hands on my chest, trying to push me inside, over the fence. Blocking his path, I watched with my eyes the second visitor standing half a meter behind the attacker. I didn’t see the blow to my leg, but only felt a sharp pain in my knee, but since I’m not the timid type, I just gritted my teeth and clenched my hands tighter on the turnstile. He continued to stand. And literally immediately I heard the attacker scream: “He hit me, he broke my leg!” Although everyone saw that I didn’t even move. That is, the visitor was clearly playing for the audience, seeing that the operator of the “Banner of Dzerzhinka” was videotaping what was happening. In response, I said: “I didn’t break your leg, but you injured my leg.”

Then he limped away and began calling the police. By the way, he left the building no longer limping, having apparently forgotten that he had a “broken leg.” In parallel with the police squad, an ambulance team arrived, which my colleagues called for me. And already at the city department, when I testified about the incident, the police reported that the attacker had filed a statement that I had seriously injured him.

Well, it’s quite obscenely staged on both sides... By the way, how interesting... Once upon a time, one of my friends was suspected of bringing alcohol into the territory of a factory, so five of them flew out of the back room!!! They screwed up great then... :sarcastic_hand: And here is the poor guy, one for three... A fairy tale and nothing more! By the way, what did the senior inspector and assistant head of the security department, together with the deputy head of the department, do? Have you seen this circus? It's clearly a staged production.

Doctors' diagnosis regarding the injury received by Vitaly Gorchak while performing his duties official duties, sounds like this: “Bruise of the left knee joint, hemorthrosis.”

I just don’t understand how they could inflict such an injury on him if he was standing behind the turnstile? And in theory, the lower part of the turnstile should have prevented both him from hitting and his opponent from inflicting any serious injury on him.

There is clearly overplay on both sides!

This involves serious treatment, temporary disability and as yet unpredictable consequences. Moreover, the next day, February 18, doctors discovered fluid in the joint capsule and were forced to perform a puncture.

According to treatment standards and clinical protocols,” commented the head of the plant’s medical and preventive work service, Viktor Karpenko, “treatment of such patients is carried out for 4-5 weeks, depending on complications.

Already on Friday, February 19, a meeting of the commission to investigate this accident was held at the metallurgical plant.

Since a plant worker was injured while working job responsibilities, and injury with loss of ability to work, on the basis of the “Procedure for investigating and maintaining records of accidents, occupational diseases and accidents at work" at the plant, by order of the enterprise, a commission was appointed to investigate the accident, which within 3 days is obliged to consider all the circumstances, identify the causes and determine those responsible for what happened, - the chairman of the commission, the head of the labor protection service, Alexander, told the editorial board of "ZD". Romanenko.

Having considered the circumstances of the incident, having studied the explanatory notes of witnesses and having read the testimony of the victim himself, the company’s standard regarding the list of persons entitled to freely enter the territory, and job description UOK inspector, the commission determined the cause of the accident to be “injury due to unlawful actions of other persons.”

Based on the results of the accident investigation, the commission prescribed two measures:

Send the investigation materials for action to the Zavodsky regional department of the Ministry of Internal Affairs of the city of Dneprodzerzhinsk;

By order of the plant, familiarize the workers of the enterprise with the circumstances and causes of the accident.

Regarding the last point, members of the commission commented on the situation as follows: “For a long time, this is the first order based on the results of an investigation into an accident when we do not have the right to bring to justice those responsible for the incident. We think that the competent authorities will take care of this in the very near future.”

Anna Sidorova, based on materials from the newspaper “Znamya Dzerzhinki”

Hmmm... If some hard worker from the DMK received such an injury somewhere at the factory, 100% would try to hush it up and transfer it to a household injury or blame it on the worker.

Today there was a meeting between the management and the trade union activists of the enterprise.

The meeting was attended by General Director Vyacheslav Mospan, his first deputy Alexander Podkorytov, chairman of the Metallurgists trade union, city council deputy Oleg Nagorny, deputy head of the Metallists trade union Valery Sevastyanov, and other top officials of the plant. The city government was represented by the first vice-mayor Alexander Chernyshov.

Opening the meeting, Mospan explained the situation at the enterprise. The plant was stopped on March 30, then it was expected that in a matter of days the state would return the value added tax (VAT), after which it would start working again. However, VAT arrived only at the end of April, by which time the plant’s accounts were frozen, as debts had accumulated on taxes, energy, lawsuits, and so on. As of June 1, the state returned 1.3 billion hryvnia of VAT, but most of these funds were used to pay off the above-mentioned debts. Today, in order to put the plant into operation and not accumulate losses, it is necessary to operate 3 blast furnaces; funds in the amount of 100 to 150 million dollars are needed, Mospan noted. Now the shareholders of the enterprise are occupied with this problem, the issue will be resolved and the plant will start operating, although it is not yet known when this will happen, Mospan admitted. Therefore, the main thing today is to retain personnel, save equipment and be ready for launch, says the General Director.

As reported by senior management, renovations are currently underway and Maintenance equipment, in order for the blast furnace shop to fully reach its design capacity, it takes at least 40 days. An alarming picture was voiced by HR Director Anatoly Polivoda: in recent months, about 750 people have left, and mostly competent, experienced specialists are leaving. There is a risk that this trend will continue, so Polivoda called on the shop managers and structural divisions, as well as the production committees of both trade unions, decide who else can leave and report this to the personnel department. We are ready to hire both those who left earlier and new people, noted the HR director. He denied rumors that the entire team would allegedly go on vacation at their own expense starting in August. There was also good information in his speech - despite the difficulties, the shareholders decided not to close Kid `s camp“Forest Fairy Tale” (formerly “Dzerzhinets”), although it will only accept 2 shifts. Already on June 29, the first shift - 595 children of metallurgists - will come to rest, Polivoda assured.

Alexander Chernyshov noted that due to the shutdown, the financial situation in Dneprodzerzhinsk is really difficult: in order to prevent budget “failures,” the city in March took out a loan from the State Treasury in the amount of 6.6 million hryvnia, and will now take another one in the amount of 28 million. There is a threat that within a month there will be no money in the budget for salaries of doctors and teachers, nor for the repair of roads, schools and hospitals, nor for social programs there won’t be any, Chernyshov noted. Therefore, on Friday a letter was sent to the owners, the Industrial Union of Donbass Corporation, and today or tomorrow a similar letter will be sent to Prime Minister Vladimir Groysman.

Summing up the meeting, Vyacheslav Mospan promised that, together with the city authorities, the directorate will solve the problem of temporary employment of metallurgists and relief in utility bills, and the directorate will also look for the possibility of additional payments for the lowest-income workers of the plant and transfers to trade union committees for the improvement of workers’ health. It was decided to hold a similar meeting next week, where the management will report on what has been done and discuss with trade union activists further measures to preserve the enterprise.

The advance payment and wages for February will be paid to the employees of the Dnieper Iron and Steel Works by the end of this week. This was reported by CEO enterprise Vyacheslav Mospan during today's meeting with workers.

Among the factors that led to the formation of debt, the general director named the unstable situation in the country and changes in the system of mutual settlements with suppliers and customers. According to him, today they do not work on prepayment, but only upon delivery of products. With this system, payment may be delayed for up to 30 days.

But the main reason for the current situation is the delay in the payment of value added tax reimbursement by the state, the general director said, and expressed hope that the situation will level out by May.

Vyacheslav Mospan expressed bewilderment when the workers - a crane operator and a 6th grade forge operator - announced the size of their salaries. According to them, they receive 3 and 3.6 thousand hryvnia, respectively.

The workers appealed to the management of the enterprise with a request to find a common language with local authorities to resolve the issue with Dnepropetrovskgaz and DTEK Dneprooblenergo, so that people would not be cut off from gas and electricity supplies while they are sitting without wages.

At the same time, those present in the hall expressed surprise that City Council deputy Oleg Nagorny, who, in theory, should represent their interests, has still not helped them in this matter.

Journalists asked Vyacheslav Mospan how he assessed the fact that representatives of neither of the two trade unions existing at the plant, which, in words, protect the interests of people working at the enterprise, did not come to the meeting. In response, the general director simply threw up his hands, making it clear that he had nothing to say.

When asked by journalists whether punitive measures would be taken against workers who came to demand their wages, Vyacheslav Mospan answered negatively. According to him, he didn’t even think about doing this, and if any sanctions come from the heads of the workshops, this will only indicate their narrow-mindedness. The reason for this question was that the wife of one of the plant’s employees, who came out to protest on Friday, said that her husband received a call from the shop manager and said that he did not have to go to work after his vacation.

At this point the meeting ended and everyone dispersed.

Hello! In this article we will talk about the advance and in what order it should be paid.

Today you will learn:

1. How is the advance calculated and within what time frame is it issued?
2. What sanctions follow for non-payment of the advance;
3. Can the employee himself refuse the advance payment?

Any work activity in an organization or enterprise involves the payment of monetary remuneration. And each employer undertakes to pay employees the money they are entitled to twice a month. But in order to avoid breaking the law, you need to know what percentage of the salary the advance is and how to calculate it correctly. We’ll talk about this topic today.

What is an advance

The Labor Code does not give an official interpretation of the term “advance payment”. He simply clarifies that it is the employer’s responsibility to pay employees twice every 30 days. The dates when you need to transfer money are also not fixed anywhere; they are regulated by the organization itself.

If we formulate the definition of an advance, it sounds like this:

Prepaid expense – the first half of the salary to be paid to the employee.

When to pay

If we talk about the timing of payment, then there are clarifications from Rostrud, which indicate that the desired dates for payment are the 15th or 16th. But funds can be paid both on the 24th and 25th, there is no violation in this.

At the same time, when there is a labor dispute, the court will consider such payment a violation, since if a person gets a job on the 1st of the month, he will receive an advance payment later than 2 weeks later.

Share of salary advance

Often employers make a formal advance payment. Let’s say they set it purely symbolically: 2,000 rubles for everyone who works for him, regardless of their positions and salaries. This is a clear violation of Labor Code norms, since the first part of the salary should be proportionate to the time that the person actually worked.

Rostrud explains that the advance payment should not be lower than tariff rate employee, for the time he worked. This means that the minimum amount is the salary for the month, which is adjusted according to the actual time worked for the first two weeks of the month.

To simplify calculations, the advance can be made equal to half the salary. This is not prohibited by law.

Calculation methods

There are 2 calculation methods. An accountant can calculate the advance amount without taking into account holidays and weekends or taking them into account.

When using the first option, the formula is applied:

AB = (additional payments + salary) * 50%.

The list of surcharges includes:

• For work performed in excess of the standard;
• Behind ;
• For performing the duties of an employee who was absent;
• For combining several positions.

This formula does not include payments, since incentives are usually given by summing up the results of work for the month. If, when making a calculation, you take into account only working days, then sum up the salary with bonuses and divide the result by the number of working days in a month actually worked in 15 days.

How to make a payment to newbies

Let's look at this situation using an example from real practice. A new person was hired. His first working day is the 22nd. The advance payment in this organization is transferred on the 26th. What should an accountant do?

Based on the explanations of accounting specialists. accounting, the advance payment should not be made on the 26th, since in the first 2 weeks of the month the person did not work a single day. So you will give the newcomer a salary for the time worked on the day when you transfer it to all other employees.

How to make payments to vacationers

In this situation, the accountant can rely on the recommendations of Rostrud. It turns out that if you worked at least one day in the first half of the month, you are obliged to give an advance. If there are no days worked, then there is nothing to give out.

At the same time, you will in no way violate the requirements of the law on two-time payment of wages: the law does not require making payments for the time that a person did not work.

How to make a payment to a posted worker

We will also consider this situation on a specific example :

The company management sent employee D. on a business trip from February 1 to February 15, 2019. Should the accountant accrue D. an advance?

If an employee is sent on a business trip, his place of work and average earnings are retained. At the same time, on a business trip, the employee must carry out an official assignment, and not labor function, which is fixed in the contract.

It turns out that in this situation, the accountant calculates the average salary for the days spent on a business trip and pays it on the date the advance is issued to other employees.

Advance payment to an employee on sick leave

Here everything will depend on several factors:

• What kind of salary payment system does the company have?
• Whether the person worked at least one day in the accounting period;
• From the date of opening and closing of sick leave.

Naturally, if there are days worked during the accounting period, the payment must be made.

Making a salary advance

It all depends on how the payment is made.

There are several options:

• Transfer to card;
• Cash payment;
• Natural form.

So, if we translate to the employee’s card or account, then the postings look like this: DEBIT 70 CREDIT 51 " cash for wages” when we transfer the commission banking organization– DEBIT 91-2, CREDIT 51 “deduction of commission.”

If we issue cash from the cash register, then we issue either a T-53 or RKO statement.

Let us immediately clarify that in-kind is a non-monetary form of payment. TK in in this case regulates that with this type of issue, the amount cannot be more than 20% of the monthly salary.

Here you will have to make 5 transactions:

• DEBIT 70 CREDIT 90-1 – revenue from the transfer of products to pay salaries;
• DEBIT 90-2 CREDIT 43 (41) – write-off;
• DEBIT 90-3 CREDIT 68 SUBACCOUNT “VAT calculations” – making accruals;
• DEBIT 90-9 CREDIT 99 “profit from the transfer of property for salary”;
• DEBIT 99 CREDIT 90-9 “loss from the transfer of property for salary.”

Advance payment on salary: how to process it

The reasons why an employee writes an application for an advance can be of a different nature: unforeseen family circumstances, making loan payments, and so on.

An application for issuance needs to be written only if the term and amount of the advance differs from what is needed at the moment, or the organization does not pay the advance at all.

In this case, the employee only needs to write a statement indicating the required amount and why it is required. If the reason can be supported by documents, this is only a plus for the employee. Also, the application is drawn up in 2 copies: it is better to register one with the secretariat and keep it for yourself, and give the other to the manager.

The final decision on issuance remains with the manager. As practice shows, making a decision takes several hours.

Refusal to pay upon application

The manager, of course, has the right to refuse, but not in all cases. If the organization pays salaries regularly, the refusal is completely legal. If only once, the refusal to pay an advance violates the rights of the employee and he can apply for their protection to the appropriate authorities.

The manager retains the right to change the advance amount downward. It depends on the financial situation organizations.

Is it possible to refuse to receive an advance?

An employee can refuse to receive payment and even write a statement to this effect. The point is that it has no force and is invalid. And the accountant, in turn, is obliged to calculate and transfer the advance on time.

Payment of salary in advance

Let's consider a case: employee A. wrote a statement in which he asked to be given 3 months' salary in advance due to family circumstances. The manager assumed the position of the employee and ordered the payment to be made. The accountant was faced with a task: how to formalize this?

Firstly, do not formalize this as a payment of salary for the future, as the consequences may not be the most pleasant.

Namely:

• You will break the rule of paying your salary every half month. As soon as the labor inspectorate discovers this, both you and the organization will be fined;
• Where is the guarantee that the employee will not work for the time for which he has already received money? He will quit and will not give consent to withhold funds; he will have to go to court, which will side with the employee, since it is impossible to recover wages that have been overpaid. There are several cases in the law, but yours is not included in this list;
• There are high risks of problems with the Federal Tax Service, regarding payment deadlines.

As soon as the money is issued, a statement is taken from the employee, in which it is stated that the amount of the debt will be withheld from subsequent payments or, if the employee decides to quit, from those payments that are due during the dismissal procedure.

In addition, in both the loan agreement and the application, indicate how the withholding will occur if the salary is not enough to repay the debt:

• You will hold out from the next one;
• Or the employee will repay from his own funds.

In this situation, even if you have to go to the courts, it is unlikely that the collection will be refused.

There is a simpler design option. Although its use also carries risks. The regular monthly salary is calculated and paid out in an amount that is greater than the standard one. After some time, a report on detecting a counting error is drawn up. The employee writes a statement, and in it indicates that he is not against repaying the debt for the excess salary received at the expense of future payments.

The risk here is that if the employee quit before the debt was fully deducted, you will not return this money through the court, because the court will require evidence that the error is arithmetical and not of another kind.

How to pay taxes on an advance payment

Withholding of any taxes and contributions, as well as personal income tax on the advance payment is carried out.

Reflection in 6-NDFL

We have already said that on the date of issuance of the advance, personal income tax is not calculated and is not transferred to the budget. Also, the advance amount is not shown separately.

Example. For February 2019, the employee received a salary in the amount of 53,219 rubles. Personal income tax will be 6918 rubles. On March 20, 2019, the same employee received an advance in the amount of 24,000 rubles, final payments made on 04/03/2019, in the amount of 22,300 rubles. To simplify everything, let’s assume that the employee did not receive any other income.

Eventually:

Sanctions for violation of advance payments

Violations of payment terms and procedures are classified as administrative.

Typically, the following fines are applied as sanctions:

• For officials: 1 - 5 thousand rubles. If prosecution for similar facts has already happened before, then the fine is 10 - 20 thousand;
• For – similar to the previous paragraph;
• For legal entities: 30 - 50 thousand rubles or 50 - 70, if there was already a previous attraction.

Employees have the right to demand compensation for late payment.

Conclusion

Any person wants to be labor activity paid on time and in full. But often the violation of the most simple rules accrual and payment of salaries and advances lead to delays in payments. Today we talked about how to prevent violations and avoid troubles with regulatory authorities.