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

When do you have to pay the salary for the first half of the month? To what responsibility will the employer be held for non-payment of the advance payment? How to correctly determine the amount of the advance? How is the payment of an advance in the form of 6-NDFL reflected?

Employers are required to pay salaries 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: you must pay salaries for the first half of the month. How is the term for payment of such a salary established? 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 employees of the settlement service? How to fill in sect. 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 the clarifications on these issues from the Ministry of Labor, Rostrud, the Ministry of Finance and the Federal Tax Service from the presented article.

When do you have to pay the salary 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 fortnight. The specific date of payment of wages is established by the 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 charged. Note that in this edition, this part is valid from October 3, 2016 (clause 1 of article 2, article 4 of the Federal Law of 03.07.2016 No. 272-FZ).

Seemingly insignificant changes required many employers to amend local regulations and employment contracts.

In the Letter dated 09.23.2016 No. 14-1 / OOG-8532, the Ministry of Labor noted that the documents that can establish the days of payment of wages 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 the days of payment of wages can be resolved.

Note:

If the norms of local regulations or the 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 of the Russian Federation in the Part Concerning Remuneration "(posted on the official website of the department on 20.12.2016) it is stated that this law does not change the procedure for payment of wages. 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 edition of Art. 136 of the Labor Code of the Russian Federation, wages must be paid:

• for the first half of the month - on a specified 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 day of the next month.

Note:

The timing of the implementation of incentive payments to employees, accrued for a month, quarter, year or other period, can be established by a collective agreement, a local regulatory act. So, in the provision on bonuses, it can be provided that the payment of bonuses to employees based on the results of a period defined 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 the payment of bonuses based on the results of work for year - in March of the next year (or a specific date of its payment can also be indicated) (letters of the Ministry of Labor of the Russian Federation dated 09.23.2016 No. 14-1 / OOG-8532, dated 09.21.2016 No. 14-1 / B-911, dated 09.15. 2016 No. 14-1 / 10 / B-6568).

As for setting the date for the advance payment, according to the explanations of the Ministry of Labor given in the Letter dated 03.02.2016 No. 14-1 / 10 / B-660 "On the amount and timing of payment of wages, including for half a month", the Labor Code establishes a requirement for a maximum the allowable time interval between the payment of parts of wages when regulating the issue of specific terms of its payment at the employer's level.

At the same time, it is unacceptable to establish, instead of a specific day of payment of the salary, the period during which it can be paid (for example, from the 16th to the 18th day). 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 terms must be set for the payment of wages was also considered in the article by E. A. Soboleva "Everything about the payment of an advance on wages to an employee of an institution" (No. 8, 2016).

To what responsibility will the employer be held for non-payment of the advance payment?

It is worth noting that the norm of Part 6 of Art. 136 of the Labor Code of the Russian Federation is imperative, therefore, its application does not depend on the will of workers. The fact is that in practice there are still situations when employers pay salaries once a month on the basis of 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 shall entail the imposition of an administrative fine in a larger amount (for officials - from 20,000 to 30,000 rubles, on legal entities - from 50,000 to 100,000 rubles). This is provided for by Part 7 of Art. 5.27 of the Administrative Code of the Russian Federation. Instead of a fine, another measure of responsibility is possible - the disqualification of an official for a period of one to three years.

Note:

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

Please note that arbitrators take the side of labor inspectorates when imposing fines (decisions of the Judicial District No. 33 of the Orichevsky Judicial District of the Kirov Region dated 02.02.2017 No. 5-78 / 2017, the Judicial District No. 1 of the Nizhny Novgorod District of N. Novgorod, the Nizhny Novgorod Region) from 31.01.2017 No. 5-5 / 2017), and in case of disqualification of the leaders (decisions of the Supreme Court of the Republic of Tatarstan dated 28.09.2016 No. 4a-1390/2016, the Supreme Court of the Republic of Mari El dated 26.02.2016 No. 4A-21/2016, The decision of the Samara Regional Court dated 09/08/2016 No. 21-1880 / 2016).

In practice, another situation is also possible - when the advance payment is provided for by local acts, 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.

In case of violation of the terms of payment of wages, 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 from the amounts not paid on time for each day of delay starting from the next day after the due date of payment until the day of actual settlement, inclusive. 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 the Letter dated 05.08.2013 No. 14-4-1702, when considering the issue of determining the size of the employee's salary for the first half of the month, the Ministry of Labor confirmed that the size of the advance payment of the Labor Code of the Russian Federation does not regulate.

At the same time, officials made a reference to Resolution No. 566, according to which the amount of advance payment on account of 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 wage rate for the time worked.

What methods of calculating an advance are used in practice? Let's turn to the diagram.

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

• In proportion to the hours worked;
• As a percentage of salary;
• In a fixed amount (in rubles);
• Most preferred methods.

The method is not convenient for the employer, as it imposes on him the obligation to pay wages even in those situations when the employee was sick or was on a business trip.

Calculation of salaries in proportion to hours 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 payment of wages for half a month, the employer must take into account the time actually worked by the employee (the actual work performed by him) (Letter of the Ministry of Labor of the Russian Federation of 03.02.2016 No. 14-1 / 10 / B-660). The same conclusion follows from the letters of the Ministry of Labor of the Russian Federation dated 09.21.2016 No. 14-1 / B-911 and Rostrud No. T3 / 5802-6-1 dated 26.09.2016.

A similar position was given in an earlier Letter of the Ministry of Labor of the Russian Federation dated 05.08.2013 No. 14-4-1702. Moreover, it emphasized that these norms 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 the regulatory authorities as the main one, it is also convenient for the employer: when paying salaries 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 is excluded in the final calculation.

Example 1

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

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

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

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

** The employee was on annual paid leave.

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

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

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

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

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

Example 2

The employee has a salary of 30,000 rubles. Suppose that the employee is not entitled to personal income tax deductions, therefore, the tax amount is 3,900 rubles. Let's compare what the payments will be if the advance payment is 40 and 50%.

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

At the same time, it should be noted that, in contrast to the advance payment established in a fixed amount, it is not necessary to pay the 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 the payment of an advance in a fixed amount.

The issue of calculating a fixed amount for the advance payment of salaries 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. Officials of the department indicated that such an issue is within the competence of the Ministry of Labor, and not the Ministry of Finance. At the same time, the financiers recalled that according to Art. 91 of the Labor Code of the Russian Federation, wages are calculated for the actual hours worked, determined within the framework of accounting organized by the employer. At the same time, the procedure for payment of wages (terms, size and components), established by local acts of the institution, should not contradict the provisions of the Labor Code of the Russian Federation. Regarding the accounting of actually worked hours, Order of the Ministry of Finance of the Russian Federation No. 52n approved the form of the time sheet, on the basis of which a fixed amount is calculated for actually worked hours for the first half of the month (including adjusting the fixed amount), and guidelines for its formation.

Taking into account these explanations of the Ministry of Finance, the above-mentioned position of the Ministry of Labor, as well as the risks associated with the payment of 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 explanations, 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 24.03.2016 No. BS-4-11 / 4999, Ministry of Finance of the Russian Federation dated 27.10.2015 No. 03-04-07 / 61550).

Recall that by virtue of paragraph 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 an accrual basis from the beginning of the tax period with respect to all income (except for income from equity participation in the activities of the organization), in respect of which the established paragraph 1 of Art. 224 of the Tax Code of the Russian Federation, assessed to the taxpayer for the given period, offsetting the tax amount withheld in the previous months of the current tax period.

In the Letter of the Ministry of Finance of the Russian Federation dated 01.02.2016 No. 03-04-06 / 4321 it is 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, withholding from the taxpayer the amount of tax calculated at the end of the month is made by the tax agent from income only when they are actually paid after the end of the month for which this amount of tax was calculated. A similar opinion is contained in the Definition of the RF Armed Forces dated 05/11/2016 No. 309-KG16-1804.

At the same time, one should 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 of 23.11.2016) that if it manages to pay the advance before the end of the month, then the personal income tax does not need to be transferred 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 tax must be withheld once - when income is paid after the end of the month.

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

How is the payment of an advance in the form of 6-NDFL reflected?

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

In practice, a situation is possible when an employee receives an advance payment 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 has 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 did not actually work half of the working time and income was received, including for the unworked time. In the future, personal income tax should be withheld from his income at the next salary payment.

In section 2 of the 6-NDFL form, 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;
• a tax withholding date will be indicated that does not coincide with the date of payment of the final settlement amount for the corresponding month.

Since the tax has not been withheld in a timely manner, the accountant will need to submit an appropriate explanation to the tax office, which will release the institution from responsibility for submitting false information.

Example 3

The employee has a salary of 30,000 rubles. In January 2017, he received an advance payment of 12,000 rubles, which was paid on January 17, 2017. On January 18, 2017, the employee fell ill, and presented 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. (12,000 rubles x 13%) the accountant was able to only if the advance was paid for February - 17.02.2017.

In the explanatory note to the 6-NDFL form, it is necessary, in particular, to indicate the following.

Section 2 of the 6-NDFL form. The discrepancy 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 the advance payment for January, the employee fell ill. On the due date - 02/03/2017 - personal income tax was not withheld due to the absence of other incomes from the employee, taxed at a rate of 13%. Withholding of personal income tax from the advance was not made by virtue of paragraph 2 of Art. 223, p. 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 the 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 day) must be paid on the set day from the 16th to the 30th (31st) day;
• the date of payment is set in any of the documents listed in art. 136 of the Labor Code of the Russian Federation (internal labor regulations, collective or labor agreement), while it is inadmissible, 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, the controllers recommend taking into account the time actually worked by the employee (the actual work performed by him). At the same time, there is no direct prohibition on the establishment of an advance as a percentage of salary;
• when paying an advance, it is not necessary to transfer personal income tax to the budget: the calculation, withholding and payment of tax (including for the first half of the month) are carried out during the final calculation.

The correspondent of the Znamya Dzerzhinka newspaper met with the victim, and this is what he said:

On February 17, my place of duty was a turnstile at the plant's 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 to the head of the security department and the deputy head of the department. The words could not be heard, but with a peripheral vision I saw that they were clearly irritated and behaving rudely. Then these visitors began to fill out some papers. After a while, one of them took out his mobile phone and started filming the faces of the workers of the plant on a video camera of the phone. Although filming on the territory of a secure facility (and the management building of the plant is the territory of the enterprise) without the consent of the plant management and without presenting the relevant documents is prohibited. Then the same man, taking some kind of identification from his pocket, waving it and saying something indistinctly, moved towards me. Behind him are two others. I had to keep them all in sight, I could not be distracted by trying to see the document, and the visitor quickly hid the identity card. Coming close to me, he began to demand that I let him in. I asked for a pass and explained that according to the instructions I had no right to let an unauthorized person pass. Since the applicant was clearly “cocked,” just in case, I put my hands on the turnstile posts, blocking the passage behind the fence with my body. As it turned out, on time - he began to grab my hands, first the right, then the left, trying to tear them off the turnstile post. Then he put his hands on my chest, trying to push inside, behind the fence. Blocking his path, my eyes followed the second visitor standing half a meter behind the attacker. I did not see the blow to the leg, but only felt a sharp pain in my knee, but since I am not timid, I just clenched my teeth and clenched my hands tighter on the turnstile. He continued to stand. And literally at once I heard the scream of the attacker: "He hit me, he broke my leg!" Although everyone saw that I did not even move. That is, the visitor was clearly playing to the audience, seeing that the cameraman of the "Banner of Dzerzhinka" was filming what was happening. I replied: “I didn’t break you, but you injured my leg”.

Then he limped away and began to call the police. By the way, he left the building without limping, apparently forgetting that his “leg was broken”. In parallel with the police squad, an ambulance brigade arrived, which my colleagues called for me. And already in the city department, when I testified about the incident, the policemen reported that the attacker had submitted a statement that I had severely injured him.

Well, quite obscenely staged, both on the one and on the other hand ... By the way, how interesting ... Once one of my acquaintances was suspected of bringing alcohol to the territory of the combine, so five of them flew to one of the back rooms !!! Broke off then great ...: sarcastic_hand: And then the poor fellow, one for three ... A fairy tale and nothing more! By the way, what did the senior inspector and assistant to the head of the security department do, together with the deputy head of the department? Have you seen this circus? On the face is clearly staged production.

The diagnosis of doctors regarding the injury received by Vitaly Gorchak in the performance of his official duties is as follows: "Contusion of the left knee joint, hemorrhage."

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 was supposed to prevent both him from hitting and his opponent from inflicting any serious injury on him.

The face is clearly overplaying on both sides!

This implies serious treatment, temporary disability and unpredictable consequences. Moreover, the next day, February 18, doctors found fluid in the joint bag and had to perform a puncture.

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

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

Since an employee of the plant was injured in the performance of official duties, and an injury with loss of ability to work, on the basis of the "Procedure for Investigation and Keeping Records of Accidents, Occupational Diseases and Industrial Accidents" at the plant, by order of the enterprise, a commission was appointed to investigate the accident, which within 3 days must consider all the circumstances, identify the reasons and determine those responsible for the incident, - said the editorial board of "ZD" the chairman of the commission, head of the labor protection service Alexander Romanenko.

Having considered the circumstances of the incident, having studied the explanatory notes of the witnesses and familiarized themselves with the testimony of the victim himself, the standard of the enterprise in terms of the list of persons entitled to unimpeded entry into the territory, and the job description of the UOK inspector, the commission determined the cause of the accident as “injury due to unlawful actions of other persons”.

Following the investigation of the accident, the commission appointed two measures:

Send the investigation materials for taking measures to the Zavodskoy 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, the members of the commission commented on the situation in the following way: “For a long time, this is the first order following the investigation of an accident, when we have no right to prosecute those responsible for the incident. We think that the competent authorities will deal with this in the very near future ”.

Anna Sidorova, based on materials from the Znamya Dzerzhinka newspaper

Eh ... If some hard worker DMK got such an injury somewhere at the plant -100% they would try to hush up and transfer it to a household one or dump it on a hard worker.

Today the management met with the trade union activists of the enterprise.

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

Opening the meeting, Mospan explained the situation at the enterprise. The plant was shut down on March 30, then it was expected that in a matter of days the state would refund the value added tax (VAT), after which it would start working again. However, VAT came only at the end of April, by which time the plant's accounts had been arrested, as there were accumulated debts for taxes, energy resources, lawsuits, and so on. As of June 1, the state has refunded 1.3 billion hryvnia in VAT, but most of these funds were spent on paying off the above debts. Today, in order to launch the plant into operation and at the same time not accumulate losses, it is necessary to work with 3 blast furnaces, funds in the amount of from 100 to 150 million dollars are needed, Mospan said. Now the shareholders of the enterprise are busy with this problem, the issue will be resolved and the plant will start working, however, it is not yet known when this will happen, Mospan admitted. Therefore, for today the main thing is to save staff, save equipment and be ready for launch, the CEO believes.

As representatives of the top management reported, at present, equipment is being repaired and maintained, in order for the blast-furnace shop to fully reach its design capacity, it will take at least 40 days. An alarming picture was voiced by Anatoly Polivoda, HR Director: 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 heads of shops and structural divisions, as well as the production committees of both trade unions to decide who else can leave and report this to the personnel department. We are ready to recruit both those who left earlier and new people, said the HR director. He denied rumors that allegedly from August the entire team would be dismissed on vacation at their own expense. There was good information in his speech - despite the difficulties, the shareholders decided not to close the children's camp "Lesnaya Skazka" (formerly "Dzerzhinets"), although he would only accept 2 shifts. Already on June 29, the first shift - 595 children of metallurgists - will come to rest, assured Polivoda.

Alexander Chernyshov noted that due to the stop, the situation with money in Dneprodzerzhinsk is really difficult: in order to prevent budget "failures", the city took a loan from the State Treasury in the amount of 6.6 million hryvnia in March, now it will take another 28 million. There is a threat that in a month there will be no money in the budget either for salaries for doctors and teachers, or for repairing roads, schools and hospitals, or for social programs at all, Chernyshov noted. Therefore, on Friday, a letter was sent to the owners - the Industrial Union of Donbass Corporation, today or tomorrow a similar letter will be sent to Prime Minister Vladimir Groisman.

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

The advance payment and the salary for February will be paid to the workers of the Dnipro Steel Works by the end of this week. This was announced by the general director of the enterprise Vyacheslav Mospan during today's meeting with workers.

Among the factors that led to the formation of debt, the CEO named the unstable situation in the country and the change 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, payments can 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 refunds by the state, the director general said, and expressed hope that the situation will level out by May.

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

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

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

The journalists asked Vyacheslav Mospan how he assessed the fact that representatives of none of the two existing trade unions at the plant did not attend the meeting, which, in words, protect the interests of people working at the enterprise. In response, the CEO only threw up his hands, making it clear that he had nothing to say.

When asked by journalists whether punitive measures will be applied to workers who came to demand their wages, Vyacheslav Mospan answered negatively. According to him, he did not even think to do this, and if any sanctions come from the heads of the shops, it will only speak of their closeness. The reason for this question was that the spouse of one of the workers of the plant, who went to the protest action on Friday, said that her husband had been called by the head of the shop and said that he might not go to work after vacation.

At this point, the meeting ended and everyone dispersed.

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

Today you will learn:

1. How the advance is calculated and in what time frame it is issued;
2. What are the penalties for non-payment of the advance;
3. Can the employee refuse the advance himself.

Any work activity in an organization or in an enterprise involves the payment of monetary compensation. And each employer undertakes to pay employees the due money twice a month. But in order to prevent violations of the law, you need to know what percentage of the salary is the advance and how to calculate it correctly. We will talk about this topic today.

What is advance payment

The Labor Code does not provide an official interpretation of the term "advance". He simply clarifies that it is the employer's responsibility to pay employees 2 times 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 the explanations of Rostrud are in force, which indicates that the desired dates for payment are 15 or 16. But funds can be paid on the 24th and 25th, there is no violation of this.

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

Salary advance share

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

Rostrud explains that the advance payment should not be lower than the employee's wage rate for the time he worked. This means that the minimum amount represents the monthly salary, which is adjusted for the actual hours worked for the first two weeks of the month.

For simplicity of calculations, the advance payment can be made equal to half the salary. This is not prohibited by law.

Calculation methods

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

When using the first option, the formula is applied:

AB \u003d (additional payments + salary) * 50%.

The list of surcharges includes:

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

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

How to pay newbies

We will consider 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 specialists in the buch. accounting, it is not necessary to make an advance payment on the 26th, since in the first 2 weeks of the month the person did not work a single day. So, for the hours worked, you will give a newcomer a salary on the day when you transfer it to all other employees.

How to pay vacationers

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

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 payment for the time that the 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's management sent employee D. on a business trip from February 01 to February 15, 2019. Does the accountant have to charge D. an advance?

If an employee is sent on a business trip, his job and average earnings are retained. At the same time, on a business trip, an employee must perform a service assignment, and not a labor function, which is fixed in the contract.

It turns out that in this situation the accountant calculates the average earnings for the days spent on a business trip and pays it on the date of the advance payment to other employees.

Advance payment to an employee on sick leave

Everything here will depend on several factors:

• What salary payment system operates in the company;
• Whether the person has worked in the accounting period for at least one day;
• 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 an advance on salary

It all depends on how the payment is made.

There are several options:

• Transfer to a card;
• Cash withdrawal;
• Natures. the form.

So, if we translate to the employee's card or account, then the transactions look like this: DEBIT 70 CREDIT 51 "cash for wages", when we transfer the commission of a banking organization - DEBIT 91-2, CREDIT 51 "withholding of commission".

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

Let's clarify right away that the natural form is a non-monetary form of payment. The Labor Code in this case regulates that with this type of issue, the amount cannot be more than 20% of the monthly salary.

There are 5 postings here:

• DEBIT 70 CREDIT 90-1 - proceeds from the transfer of products against salaries;
• DEBIT 90-2 CREDIT 43 (41) - write-off;
• DEBIT 90-3 CREDIT 68 SUB-ACCOUNT "VAT calculations" - making the calculation;
• DEBIT 90-9 CREDIT 99 “profit from the transfer of property against wages”;
• DEBIT 99 CREDIT 90-9 "loss from the transfer of property against salary."

Advance payment against salary: how it is processed

The grounds on which an employee writes an application for an advance payment can be of a different nature: unforeseen family circumstances, making payments on loans, and so on.

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

In this case, the employee just needs to write a statement in which to indicate the required amount and why it is required. If the reason can be confirmed 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 head.

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

Refusal to pay on application

The leader certainly 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 amount of the advance downward. It depends on the financial position of the organization.

Is it possible to refuse to receive an advance payment

An employee can refuse to receive payment, even write an application for this. The bottom line is that it has no power and is invalid. And the accountant, in turn, is obliged to accrue and transfer the advance payment on time.

Payment of salaries in advance

Consider the case: employee A. wrote a statement in which he asked to be given his salary 3 months in advance for family reasons. The manager entered the position of the employee and ordered the payment to be made. The accountant was faced with the task: how to arrange this in general?

First, do not frame it as a future salary, as the consequences may not be the most pleasant.

Namely:

• You will break the rule of paying salary every fortnight. As soon as this is discovered by the labor inspectorate, both you and the organization will be fined;
• Where is the guarantee that the employee will not work without working the time for which he has already received money? He will quit, he 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 collect wages that have been overpaid. There are several cases in the law, but yours does not make this list;
• There are high risks of problems with the Federal Tax Service, in terms of payment terms.

As soon as the money is issued, a statement is taken from the employee, in which it is prescribed that the amount of 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, both in the loan agreement and in the application, indicate how the withholding will occur if, in order to pay off the debt, the salary is not enough:

• You will hold from the next one;
• Or the employee will return it from his own funds.

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

There is a simpler design option. Although its use also carries risks. The usual monthly salary is charged and given in an amount that is more than the standard. After a while, an act of detecting a counting error is drawn up. The employee writes a statement, and in it he indicates that he does not mind paying off the debt on the excessively received wages at the expense of future payments.

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

How to pay taxes on an advance

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

Reflection in 6-NDFL

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

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

Eventually:

Sanctions for violation of advance payment

Violations of the terms and procedure of payment are classified as administrative.

Typically, the following fines are applied as a sanction:

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

Employees have the right to claim compensation for late payment.

Conclusion

Any person wants to be paid for their work in a timely manner and in full. But often violation of the simplest rules for calculating and issuing wages and advance payments lead to delayed payments. Today we talked about how to prevent violations and avoid troubles with regulatory authorities.