What is the percentage for late payment of wages. Delay in wages. What are the consequences for the organization if compensation is not paid

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It is in the normative acts that it is spelled out how and when compensation is paid, as well as how calculations are made. And in our time, there are often employers who are not particularly in a hurry with wages.

And when the employee's long-awaited payday comes, they forget that it is worth transferring compensation for delayed earnings.

What do you need to know?

Each employee should know in what cases he can receive compensation. After all, the company's management is unlikely to explain in detail to employees their rights.

Basic definitions

Compensation - a cash payment of a certain amount, which is transferred to the employee as compensation for expenses that are associated with the fulfillment of labor obligations.

In addition to being able to reimburse costs, workers can also receive compensation for moral damage (Russia).

Compensation payments are made as additional material support in situations that are recognized by the authorities of the Russian Federation as significant.

What payments can there be?

Various categories of citizens can receive compensation. Consider which payment classification is used:

Transfers to the mother or to another person actually caring for the child, if an employment contract is concluded with the organization.
Payments to the mother who bears - for the time of being in.
Amount per child who is raising /.
Funds for a student who took an academic leave according to the indications of a medical institution.
Payment that cares for sick relatives.
Payments to people with disabilities (for maintenance of transport, for gasoline, treatment in a sanatorium).
Means for a disabled person to keep a guide dog.
The amount of a person who is a forced migrant.
Funds for the victim of political repression.
Amounts for food purchases for people who have been exposed to radiation, etc.

Compensations may also be paid in such cases:

when a person is sent on or another trip to fulfill official obligations in accordance with the employment contract;
when an employee is sent to another location to work;
when performing a state or public matter;
if the person combines study and work;
if work is terminated for a reason that does not depend on the employee;
when provided, which is paid;
when the employment contracts are terminated;
if the employer does not issue a work book upon dismissal;
in other cases that are prescribed by law.

The legislative framework

All rules for payment of compensation are considered in the Labor Code of Russia.

It is worth referring to the Criminal, Tax Code, Administrative Code. Useful information contains:

in a document approved by representatives of the Ministry of Labor of the Russian Federation dated December 25, 2013 No. 14-2-337;
in the legislative document of the Ministry of Finance of Russia, etc.

How to calculate compensation for delayed wages

Let's find out what are the current rules for calculating compensation for late payment of wages.

Each organization can set its own compensation transfer rate and approve it in, drawn up with the staff.

But it is worth remembering that the amount cannot be less than 1/300 of the refinancing rate of the Central Bank of Russia.

The rate may change, so at the time of the calculation it is worth checking the actual value.

The citizen is reimbursed the entire amount that should have been paid. The advance funds are taken into account.

Compensation is paid for each overdue day, starting from the moment when earnings are due to be transferred until the day when the full settlement of the debt is made.

Determination of average daily earnings

Average daily salary is an indicator that is determined for calculating compensation to employees, as well as to persons who are delayed in payment of salaries.

This value must be known when calculating sick leave payments, vacation pay, etc. 2 factors are taken into account:

billing period (year);
the amount of money earned.

If an employee has not worked a full month, the calculation will be as follows:

Applicable formula

When calculating compensation for delayed wage payments, it is worth using the following formula:

Calculation example

Option 1

For example, in a company, wages are paid on the 20th and the 5th day (next month). The employee earned 15 thousand rubles in the first part of the month.

5 thousand were paid on time. The management of the enterprise transferred the remaining funds on the 22nd next month. Delay in transferring the required amount - 17 days.

The refinancing rate was 8.25 percent (or 0.0825). Let's make calculations:
The amount of the compensation transfer. The daily salary would be:
Option 2

In accordance with the provisions of the drawn up agreement with employees, the payment of earnings should be made twice - on the 20th and 5th of the day (next month).

The advance must be paid at 40 percent of the total earned. It was also established that if the transfers are delayed, 0.06% will be charged for each overdue day during the entire non-payment period.

The final required amounts were paid for July and August 2013 on 17 September. Let's say the amount owed was 30 thousand in July and 50 thousand in August.

Let's calculate the amount of debt and the delay period. The payment of 30 thousand (for July) is 43 days overdue. The countdown should start from August 6. Advance payment of 20 thousand for August is overdue for 28 days.

Let's calculate the compensation payment:

Responsibility for non-payment of salary

The employer must be paid for labor in accordance with the rules established by law and internal documents.

For this, certain deadlines are established, which must be followed without fail. But it happens that the company delays the payment of salaries due to the lack of money in the cash desk, in bank accounts.

Video: compensation for unused vacation - to whom and when?

Specialists may simply forget to pay the necessary funds to employees, and as a result, it was decided to charge the advance along with wages. In any case, the organization will be held accountable.

Let's list the most common situations of violation of the terms of funds transfer:

The main reasons for delayed payments:

deadlines are violated if there is a fault of the employee who is responsible for the payment of the amounts earned;
the employer has no funds to pay off debts;
fault of a third party (the bank made payments late), etc.

Company responsibility:

Employees who have not been paid on time wages (more than 2 weeks have passed since the day when payments should be made) have the right to suspend work.

Suspension of work - illegal deprivation of an employee of the opportunity to work. It is for this reason that the employer must bear financial responsibility - to compensate for the lost income (Art. 234 Labor Code).

For the entire period of suspension of work, the person must receive payment in the amount of the average salary and compensation for overdue days of payment of earned funds (in accordance with).

The transfer of compensation funds for each day of delay in payment is stated in.

This is a commitment by the management of the company and therefore no drafting is required from the employee. Compensation must be paid simultaneously with earnings.

Even if the bank is responsible for the delay in the transfer, the employer is responsible. Administrative and criminal liability arises when there is a delay in the payment of the amounts earned by the employer.

Administrative types of punishment are considered in Russia:

If the violation is recorded again, you will have to pay (part 4 of the same article):

The head of the enterprise runs the risk of incurring criminal liability if the payment deadlines are missed for personal gain or personal interests.

The penalty is stipulated in Art. It could be:

In case of complete non-payment of wages within 2 months, the following punishment will be imposed (part 2 of article 145.1 of the Criminal Code of the Russian Federation):

In cases where the delay in the payment of wages entailed grave consequences (part 3 of article 145.1):

If the employee wishes, he can apply for his resignation of his own free will from any date. The company has no right to detain an employee.

Calculation of other payments

When calculating compensation, other features can also be taken into account. It all depends on the very type of compensation.

Consider what rules for calculating compensation amounts are applicable when using an employee's transport in production and what to do with absenteeism that is forced.

For using a personal car for business purposes

The person responsible for maintenance must enter on the time sheet the days when the employee used the personal vehicle for the performance of official duties.

For all such days, a citizen will be able to receive compensation, which has the following dimensions:

The transfer is carried out in the presence of a certificate issued by the company's management. In such a document, the days worked using transport are prescribed.

This document says that the average salary is calculated based on the accrued salary and days worked per year.

Absolutely every citizen carrying out his labor activity on the territory of the Russian Federation should know that his right to wages is regulated by the Labor Code of the Russian Federation... According to article 136, the employer is obliged to pay for the work of his employees at least twice a month, within a strictly established time frame.

However, amid the financial crisis, delays in the payment of salaries are far from uncommon. Faced with such a problem, the employee has the right to apply to the labor protection inspectorate, the prosecutor's office or the judicial authorities to collect not only the payment due to him, but also the penalty for every day of delay in wages.

Payment terms set for 2018

The penalty is imposed on the employee not only in case of delayed wages, other payments provided for by the Labor Code, as well as the internal regulations of the organization, are subject to compensation.

For each type of payment legal deadlinesexceeding which is an illegal act on the part of the employer. In this way:

No later than the 15th day of each month, for advance payment - 30th day.
The timing of the payment of the bonus part remains at the discretion of employers, but must be clearly established in the local documents of the organization.
Payment of vacation pay must be made no later than three calendar days before the start of the vacation.
Leave compensation upon dismissal, as well as other payments during the liquidation of the organization, must be transferred strictly on the last working day of the employee.
Sick leave payments, maternity benefits and childcare benefits under 1.5 years of age are paid within the time frame established for wages.
The established amount of the payment due to a woman at the birth of a child is paid within 10 days from the date of receipt of the original documents.
The funeral allowance is transferred on the day the documents are submitted.

The terms of the listed payments must be strictly observed, and changing them by employers is an offense. In cases where the deadline for payment falls on a weekend or a holiday, it must be carried out the day before.

Calculation according to the established norms

It is not only specialists who can calculate compensation for due payments, but also the employees themselves, while the exact amount of the forfeit can be calculated only when the debt is repaid. For this you just need to know following formula:

K \u003d S * P * N, where

TO - the size of the calculated compensation, S - the amount owed to the employee, P - the interest rate of the forfeit, for each day of delay, N - delay period, in days.

The amount owed to the employee is actual amount of fundswithheld by the employer, excluding income tax. According to the Tax Code of the Russian Federation, the amount of personal income tax must be withheld until funds are paid to the employee, which means that it will not be taken into account in the calculation of compensation.

The interest rate of the forfeit is determined by the organization itself and is reflected in individual or collective agreements.

According to Article 236 of the Labor Code, the minimum bet is 1/150At the same time, regional authorities and the management of organizations have the right to set key rates of a larger size, at their discretion.

Behind the term "key rate" is the amount of interest set by the Central Bank for loans and deposits for a period of one week.

The delay period is determined by the time interval from the first day after the due date for the transfer of funds to the day on which the debt to the employee will be repaid. This period includes both weekdays and weekends.

Example 1... Ivanov I.V. 15.10. a salary of 36,000 rubles should have been transferred. excluding income tax. In fact, the funds were credited to the employee's account on 26.11. The compensation rate established in the organization is 2/150 of the key rate. The rate set by the Central Bank for the period of debt is 10%. So,

the amount owed to the employee is 36,000 rubles;
the interest rate must be calculated as follows: 2/150 * 10 \u003d 0.13%;
the delay period in this case will be 42 days (period from 16.10 to 26.11);
compensation in this case will be 1965.6 rubles.

Example 2... Petrova A.S. the company delayed a salary of 97,000 rubles for 56 days. The interest rate of forfeit established by the collective agreement is 0.1% of the debt per day. The amount of compensation for wages due to Petrova will be:

97,000 * 0.1% * 56 \u003d 5432 rubles.

Example 3... Sidorov K.N. the organization did not transfer a salary of 195,000 rubles. in the period from September 1 to October 31 at the key rate of 11%, from 1.11 to 10.11 - at the key rate of 10%. Internal documents of the organization do not provide for the interest rate for the day of delay.

The interest rate from 1.09 to 31.10 will be 1/150 * 11 \u003d 0.073%.
The interest rate from 1.11 to 10.11 is 1/150 * 10 \u003d 0.067%.
Compensation for the period from 1.09 to 31.10 will be equal to 195,000 * 0.073 / 100 * 62 \u003d 8825.7 rubles.
Compensation for the period from 1.11 to 10.11 - 195,000 * 0.067 / 100 * 10 \u003d 1306.5 rubles.
The total amount of compensation is 8825.7 + 1306.5 \u003d 10 132.7.

For the convenience of calculations and to save time, there is many internet resources, providing the ability to calculate compensation using a special calculator online.

The service is also based on three main indicators and performs calculations with high accuracy. In addition, modern calculators are capable of calculating when key rates change during the delay period.

Forfeit on late payments must be transferred lump sum with the amount of the principal. As a rule, in pursuit of their benefits, the employer pays only the bulk of the debt, without compensation.

In cases where the employee fails to resolve the issue of compensation with the employer, he should resort to the help of law enforcement agencies to reimburse the amount due to him.

In cases where the debt to the employee is not paid within 15 days, the latter has the right not to go to the workplace after a corresponding written statement. An employee can return to work only after calculating wages or other payments, as well as after receiving a written application from the employer confirming his intention to pay the debt.

It should be noted that after receiving the last document, the employee is obliged to go to work, if this does not happen, his absence will be counted as absenteeism... There are also a number of cases when the employee does not have the right to interrupt his employment, such as:

work in government or military service;
work on maintenance and repair of especially dangerous and important facilities;
work related to the maintenance of life.

According to article 140 of the Labor Code of the Russian Federation, an employee has the right to terminate labor relations if there is a debt to him. At the same time, all the funds due must be paid on the last working day of the resigning person, namely:

full wages, including penalties;
13 salary (if any is provided for at the enterprise);
compensation for unused vacation.

If the resigning person did not receive the settlement funds on his last working day, the issue should be resolved in the prosecutor's office or the judicial authorities, including in order to protect himself from illegal actions on the part of the employer.

Like all aspects of the relationship between the employer and the employee, the responsibility of the two parties is regulated by the Labor Code of the Russian Federation. As a rule, penalties in monetary terms are applied to offenders, as well as in the form of restrictions on the operation of the enterprise for various periods.

Thus, for violations of the employee's right to pay, the employer may incur the following monetary penalties:

for the management staff of the enterprise, fines are provided in the amount of 1,000 to 5,000 rubles;
the organization itself may incur more serious losses - from 30,000 to 50,000 rubles.

At first glance, the amounts are relatively small, but on condition that they are repaid once. As practice shows, malicious violators of labor rights commit illegal actions often enough... It is for them that such types of punishment as the suspension of the activities of the enterprise, administrative and criminal liability for the owners and management of the organization are provided.

Thus, in case of repeated violations, the employer can be imprisoned with a ban on further activities in the field of managing the organization.

Accounting and tax accounting

Compensation, like any settlement with employees, is reflected in the accounting records, but is counted not as general expenses, but as the employer's responsibility for violation of labor or collective agreements and current legislation.

In accounting entries, penalties are included in other expenses and are reflected using the following entries:

Compensation for delayed wages is no exception and is subject to full insurance premiums. Unlike tax, insurance premiums are paid in full by the employer, within the statutory deadlines. It should be borne in mind that both for the main payment and for the advance payment account numbers do not change... To confirm the accuracy of the entries, the accountant must also draw up help-calculation.

With regard to income tax, the penalty will not be levied in the event that the calculation is based on the minimum interest rate, legally established. If the minimum amount of interest is exceeded, the employer is obliged to pay tax on the overpaid amounts under one condition: if the amount of the interest rate established by the company is not reflected in the internal documents of the organization.

Income tax is not strictly regulated, article 265 of the Tax Code indicates only the possible inclusion of a penalty in the composition of expenses as related to certain working conditions. Section 265 allows an organization to account for penalties for breach of contract as an expense.

There is no precise interpretation of these laws, and the opinions of the judiciary and other competent authorities differ greatly. That is why to include compensation in the company's expenses not recommended.

See instructions for more information.

One of the main points of any employment contract is the cost of the work performed by the employee, in other words, the salary. In Russian legislation, a month is adopted for the billing period. This means that at the end of it, the employee must receive the amount due to him, there is also such a concept as an advance, the time of its payment is also regulated. But it happens that the employer does not pay wages and advance payments on time, in which case he must compensate for the delay.

What compensation is due for delayed wages?

The Labor Code provides for the payment of compensation already from the first days of the delay, which start counting on the next day after the date on which the payment is to be made.

The compensation is paid in monetary terms and must be at least 1/150 of the refinancing rate. Previously, it was at least 1/300, but from October 2016, new amendments to the Labor Code of the Russian Federation came into force.

It is calculated from the net wages, that is, from the sum that is to be handed over to the employee after withholding personal income tax.

The formula for calculating compensation for delayed wages would look like this:

amount owed * (refinancing rate / 150) * number of days of delay \u003d amount of compensation

An example of calculating compensation for delayed wages:

The deadline for payment of wages is December 1, the employer paid it only on December 13. The employee was credited with 32,000 rubles.

Let's see what numbers we need:

The amount owed 32000 -13% \u003d 27840;
The debt period is 12 days (the day the salary is paid is included in the calculation);
The refinancing rate is set by the Central Bank and, as a rule, is equal to the key rate. For example, in 2016 this percentage was 8, 25. We will take it when calculating. But it must be clarified on the day the compensation is calculated.

27840*(0,0825/150)*12=183,74

As you can see, the amount is not that big, but when the delay is calculated in months, it grows significantly.

Personal income tax is not withheld from the amount of compensation.

Days of delay are considered all days in a row, that is, workdays and weekends and holidays.

1/150 is the minimum rate that the employer must pay, however, in the local regulatory documents of the enterprise, this amount can be increased, since the legislation allows to improve the situation of employees. But even if the payment of compensation is not spelled out in more than one document of the organization, this cannot be a reason not to pay compensation.

The obligation to pay compensation and its calculation are established in Article 236 of the Labor Code of the Russian Federation.

How to get compensation for delayed wages

In the case when the employer refuses to calculate and pay compensation for delayed wages, the employee has several ways to obtain it:

Contacting the labor inspectorate... You can contact this body on the first day of violation of the deadline, but no later than 3 months later. Note! The three-month period begins to run after the employer pays off the debt, if the debt has not yet been paid at the time of contacting the GIT, even if more than three months have passed, the limitation period has not even begun to be counted.
Apply to the prosecutor's office... It is best to contact the prosecutor with this issue when the delay exceeds two months, otherwise, the application will be redirected to the labor inspectorate.
Going to court... This method is resorted to when the two previous ones did not work. A statement of claim is written, in which the employer is indicated by the defendant. It sets out in detail the essence of the problem, and attached papers proving the facts stated. Such papers include: an employment contract, payroll statements, regulations, which indicate the timing of payment (if they are not, then the court will focus on the employment contract), copies of appeals to previous instances.

Please note that the court and other authorities will calculate the amount of compensation based on the salary that is indicated in the employment contract, so if part of the salary is paid in an envelope, it is not possible to receive compensation for its delay.

Before filing a complaint with an employer, consider the possible consequences and the amount you will receive as a result. As you can see from the presented calculation example, if the standard rate is taken, then the amount of compensation is very small.

Responsibility for non-payment of compensation

Specifically, this violation of liability is not provided, but it falls under general violations in labor legislation and threatens with a fine:

From 1000 to 5000 rubles for the head of the organization;
From 30,000 to 5,000 rubles for the organization.

It is worth remembering that the very fact of delay can entail criminal liability of the head of the enterprise: from a very large fine to imprisonment.

Terms of payment of wages

The timing of payment of wages is set at each enterprise independently and is prescribed in local regulatory documents. For example, the Regulation on wages or the Collective agreement.

The terms of wages and advance payments must be prescribed in the employment contract without fail. This must be a specific number, you cannot put a period.

Example

You can write: the terms of payment of wages are 1 and 16 of each month.

You can't write: salary payments are made from 1 to 4 and from 16 to 20 of each month.

But, setting the terms for payment of wages on their own, the employer must remember that there are restrictions in the Labor Code. Two main ones:

Salaries must be paid at least twice a month. In practice, this means that no more than 15 days should elapse between the payment of the salary and the advance, that is, if the salary was paid on the 1st, then the advance must be no later than 16.
The due date for the payment of wages must be no later than 15 days after the end of the month for which it must be paid. In practice, this means that the salary for the month of January can be paid on February 15, but not later. It can also be concluded from this that the advance payment for the current month can be carried over to the last day of the month. This provision has been introduced since October 2016.

If the employer sets the terms of monetary payments different from those specified in the legislation, then this will also be a violation of the terms of payment of wages.

Is it possible to delay wages without paying compensation

Sometimes you can come across information that you can legally delay the payment of wages for up to two weeks. This is an incorrect interpretation of Article 142 of the Labor Code of the Russian Federation.

In paragraph 2 of this article, employees in the event of a delay in wages for more than 15 days are prohibited from suspending work in the presence of certain circumstances:

The employee is in government or military service;
His work is directly related to the maintenance of hazardous facilities;
His work is related to life support.

But this does not release the employer from liability for delayed wages and compensation payments.

Receiving remuneration is the employee's right, and its payment is the employer's responsibility. Wages are set in the form of rates, salaries and piece rates. If the employer cannot pay it on time, the employee has the right to claim compensation. This is spelled out in the labor code.

The essence of the problem

Failure to comply with the deadlines for the payment of income is a frequent offense for which the employer can be liable material, administrative and even criminal. According to legal regulations, wages must be calculated at least once every two weeks. The deadlines are set and spelled out in the collective agreement. If they were violated, even through no fault of the employer, compensation must be paid.

Punishment for violation of settlement terms

A fine from one to fifty thousand rubles.
Suspension of activity for 90 days.
In case of repeated violation of the terms of payments, the employer faces disqualification for 1-3 years.

Compensation for delayed wages is calculated at 1/300 of the discount rate of the Central Bank of the Russian Federation. In the same way payments are calculated upon dismissal of an employee, vacation pay. If this figure has been increased, this must be reflected in the documents. Reimbursement is charged for the entire unpaid amount, including premium and advance. It is tax free. If the day of payment of income coincides with a weekend or a holiday, then the accrual must be carried out the day before, so that later not to incur additional material costs.

Calculation of compensation for delayed wages

If the deadline for the payment of income is postponed for two weeks or more, then the employee can notify the manager in writing that he will stop working until the full settlement of the debts. If the case goes to court, most likely, the employee's claim will be satisfied, even if the organization's management is not guilty of violating the deadlines. The amount of compensation in this case will be determined on the basis of an employment contract and a court decision. After submitting the application, the employee may not go to work. But after the court makes a positive decision, he must begin his duties. In this case, the absence will be regarded as a violation of labor discipline.

Most often, the employer simply pays off his debt and does not pay compensation. As a result, there is a violation of the rights of employees and a departure from responsibility of managers. In this case, the employee can go to court. For violation of the deadlines, not only the manager will be fined, but also the head of the personnel department and the accountant. If the delay in wages lasts more than 2 months, then this may entail criminal liability with a fine of 120 thousand rubles. and imprisonment for up to seven years.

Formula

Compensation \u003d Amount of debt * (% of CB refinancing / 300) * number of days of delay.

Compensation \u003d Z / P * CD * (1/300) * ST, where

Z / P - the amount of debt;

КД - term;

ST is the refinancing rate (in unit shares).

Examples of

1. The employee received the advance payment (on the 20th) on time in the amount of 5 thousand rubles. The salary is 15 thousand rubles. The salary was paid only on the 23rd of the next month. According to the schedule, the maturity date is the 5th. That is, there is a delay in wages. Compensation for a delay of 18 days must be calculated at a refinancing rate of 0.082.

K \u003d 10000 * 18 * 1/300 * 0.082 \u003d 49.19 (rubles).

The amount is small, but it still needs to be paid.

The employee should get his hands on: 10,000 + 49.19 \u003d 10,049.19 rubles.

2. The collective agreement states that if there is a delay in wages, compensation for the delay is 0.06% daily. The calculation for July 2014, as well as the payment of income for August, were made on September 17, 2014. The amount of debt is: for July - 30 thousand rubles, for August - 50 thousand rubles. That is, there is a delay in wages. Delay compensation should be calculated based on the timing:

30 thousand rubles. (salary for July) - 43 days. The violation starts on August 6th.
20 thousand rubles (advance payment for August) - 28 days (from August 21 to the date of actual payment - September 17).
30 thousand rubles. (salary for August) - 12 days (from 6 to 17 September).

Compensation amount:

(30 * 43 * 0.06% + 20 * 28 * 0.06% + 30 * 12 * 0.06%) * 1000 \u003d 1326 rubles.

Material liability

If there is a delay in wages, compensation for the delay must be calculated based on the discount rate of the Central Bank in the amount of 1/300 (Article 236 of the Labor Code of the Russian Federation). This minimum can be increased by an employment contract. The first day is counted from the next after the due date according to the schedule. The latter is the date of actual debt repayment.

If the refinancing% of the Central Bank of the Russian Federation has changed, then the calculation of compensation for delayed wages is made separately for each rate. The organization must repay this amount along with overdue wages. This obligation arises for entrepreneurs regardless of the reasons for the delay. That is, in budgetary organizations, late receipt of funds is not a reason for refusing to accrue compensation.

Art. 142 of the Labor Code of the Russian Federation provides that if the deadline is postponed by two weeks (15 days) or more, the employee can stop work. The right to compensation will remain for him. Compensation for delayed wages is not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation). You cannot stop work if:

1. Introduced a state of emergency.

2. An employee works in an organization that ensures the country's defense, or he is employed at a state enterprise.

Administrative responsibility

Recall that for violation of the terms of settlements with subordinates, management may incur a fine (Article 5.27 of the Code): for officials - 1–5 thousand rubles, for legal entities - 30-50 thousand rubles. The activities of the organization may also be suspended for 90 days. For repeated violations, an official can be disqualified for 3 years. The prosecution does not depend on the length of the delay. Even one day of non-payment of income may serve as the basis for writing an application to the relevant authorities.

Criminal liability

If the terms of settlements were violated due to the selfish goals of the employer, then he can be attracted under Art. 145.1 of the Criminal Code of the Russian Federation. In this case, the total delay in wages should exceed three months, and the complete non-payment of income - two.

What should an employee do?

Contact your employer for compensation.
Suspend work. To do this, you must notify the director and receive a confirmation of the notification: the employer must sign one of the copies of the application. If he does not, then you can send the paper by mail with acknowledgment of receipt. Then the work can be stopped after the manager receives the letter. This downtime should be paid based on the employee's average earnings. But after receiving notification in writing about the employer's willingness to pay compensation, you must start your duties.

3. Contact the CCC. The employee has the right to contact the employer and the trade union with a proposal to create a labor dispute commission. It should include an equal number of members from management and employees. In the CCC, you can write a statement about violation of the terms of settlements within 3 months from the first day of non-payment. This paper must be officially registered and reviewed within ten days in the presence of the employee. If the claims are justified, then the CCC makes an appropriate decision and notifies the parties to the conflict about it. After receiving the paper, the employer is obliged to pay off the debt to the employee within three days. If he does not agree with the decision, he can appeal it within ten days. Then the question is sent for reconsideration.

4. Write a statement to the State Labor Inspectorate (GIT). If there is a delay in wages, compensation has not been paid, and all appeals to the management have not yielded results, then you can proceed to more stringent measures. In the application submitted to the GIT, you must indicate your contact information, full name, address of location, full name. the head, briefly and clearly state the essence of the complaint and the facts, note the period and the unpaid amount.

It is recommended to attach to the paper a copy of the contract, proof of non-payment, if any. The application can be submitted in person, sent by registered mail with notification or by e-mail. Documents are reviewed within 30 days. If, as a result of the audit, it is established that the deadlines for the payment of income have been violated, the employer will receive an order demanding to pay off the debt.

If the fact of delay in wages is established, the employee has the right to resign at any time, without working off and warning the employer.

5. Going to court. You need to submit a statement of claim with evidence of employment and the fact of violation of the terms of payments: a contract and a work book. If it is satisfied, the writ of execution on the payment of the principal amount of the debt can be written out on the day the decision is made. Remaining - after its entry into force (Art. 428 Code of Civil Procedure). You can also demand compensation for moral damage in the amount of not more than 5 thousand rubles through the court.

If the salary was accrued, but not paid, then you can apply to the magistrate's court for an order. To do this, you will need to write a statement indicating the amount and duration of the delay. A court order must be issued within 5 days. In this case, the proceedings are not carried out. After the court order is issued, one copy of it is sent to the employer, the second to the employee. This paper is a writ of execution that can be transferred to the bailiff.

Application deadline

In court and GIT - 3 months from the date of violation of the terms of payments.
If the employee continues to work outside the company and does not receive income, then the term is extended.
If the contract is terminated, the salary is accrued, but not paid, then the countdown begins from the day of dismissal.

Accounting: compensation for delayed wages

First of all, it should be noted that 1C does not provide a separate document for this operation. Therefore, you will have to register all the transactions manually. In 1C: ZUP, compensation for delayed wages is formed according to the following algorithm:

in the document "Salary for payment" you need to calculate the amount of% taking into account the refinancing rate;
on the basis of the previous operation, create a "Adjustment of personal income tax accounting";
attach the external processing created in the previous step (via the Fill button).

After clicking on "Create document", the processing window will appear. Next, you need to specify the invoices so that compensation for delayed wages is formed. Postings: DT 26.01 KT 72. At the last stage, you need to click on the "Record" button and post the document.

When compensation for delayed wages is accounted for using the above algorithm, the balance on the account. 70 for employees who receive interest will not match. To remedy the situation, you can create a separate charge at the RF rate and calculate it monthly. Although such an algorithm contradicts the rules and regulations of personnel records, there are no alternatives yet.

Option for Ukrainians

The Labor Code stipulates the employer's responsibility for delaying settlements with employees. So, in Art. 117 states that the employer is obliged to pay the employee all amounts due on the day of dismissal. If the deadlines were violated, then you need to calculate and issue the employee's average salary for all days of delay. It is calculated for the previous two months worked.

Compensation for late payment of wages is calculated once directly on the settlement day. This amount is not subject to indexation. It is calculated as the product of unpaid monthly income (after taxes) and the increase in the inflation index as a percentage. The consumer price index is calculated by multiplying the corresponding Goskomstat data for the entire delay period. Formula:

C \u003d ZP x (I (i) * I (i + 1) * ... * I (n) * 100 - 100): 100, where

С - compensation;

Salary - “net” unpaid salary;

Iі, I (і + 1) - inflation index for the corresponding months.

Conclusion

For the work performed, the employee has the right to receive monetary remuneration in full and within the period provided for by the employment contract. If it is violated for any reason, the employer is obliged to pay compensation. The calculation procedure is spelled out in the Labor Code and the Civil Code of the Russian Federation. In addition, the law provides for criminal, administrative and material liability. By the latter, one should understand not only the payment of compensation, but also disruptions in production due to the refusal of employees to fulfill their obligations. They have this right after a delay in wages for more than 15 days.

The difficult economic situation in the country imposes its own adjustments on almost all spheres of life.

She did not bypass the issue of timely payment of salaries and benefits. It's no secret that salaries and other payments are often not only delayed, but also not paid at all.

What should an employee do in such a situation? Labor law regulates such issues, and it would be wise to take advantage of it in such a situation.

Legislative regulation

Compensation payments can be claimed based on the following legislative acts:

Federal Law No. 272-FZ;
Labor Code of the Russian Federation;
The Criminal Code of the Russian Federation, Chapter 19, Article 145.1.

Terms of calculating compensation

The new edition of the labor legislation notes that wages cannot be paid later than the 15th day of the next month.

In addition, Article 136 of the Labor Code of the Russian Federation still states that wages must be paid regularly every 15 days. According to article No. 236 of the Labor Code of the Russian Federation, in the absence of salary payments within the period prescribed by law, the head of the enterprise (IP) faces disciplinary liability.

The updated version of this article provides for an increase in the amount of monetary compensation to the staff of the company's employees for unpaid wages. Compensation involves the accrual of interest on the amount of overdue wages, but its value has increased slightly. Let's consider in more detail the issue of the size of compensation payments.

Calculation procedure and formula

The Constitution of the Russian Federation enshrines the fundamental right of working citizens to full and fair remuneration for their work. In turn, article 22 of the Labor Code of the Russian Federation states that salaries or other payments (vacation pay, pensions, scholarships) must be paid regularly and on time. Failure to comply with this provision will result in the imposition of penalties on the employer.

Compensation for every day of delay calculated as a percentage from the amount of wage arrears, vacation pay, severance pay or social benefits. The calculation of compensation is calculated taking into account all rates - key or refinancing, in force for the period of delay, which, in the event of prolonged non-payments, can have serious consequences. In addition, a collective agreement or a local act may provide for an increased amount of compensation (part 2 of article No. 236 of the Labor Code of the Russian Federation).

The Labor Code obliges the employer to carry out payment of wages at least 2 times a month with a period of 2 weeks. The fact of late payment is recorded the next day after the expiration of the payment date established by the labor schedule of the enterprise. It is from this moment that the compensation payment for non-payment of salaries is charged. In addition, weekends or holidays are taken into account when calculating interest on arrears.

In accordance with innovations in labor legislation, the interest rate is at least 1/150 of the refinancing rate of the Bank of Russia (up to October 2, inclusive, it was 1/300).

At the moment, compensation for non-payment of wages calculated using a special formula:

K \u003d ZP * D * SR * (1/150)

Let's decipher quantity designations:

K - compensation for delay;
ZP - wage arrears;
D - non-payment period;
CP is the refinancing rate.

Calculation example

Suppose that the overdue amount is RUB 10,000, the overdue period is 19 days, and the refinancing rate is 10.5% (0.105).

Let's calculate the compensation:

К \u003d 10,000 x 19 x 1/150 x 0.105 \u003d 66.50 rubles.

Turns out that compensation payment is equal to 66 rubles. 50 kopecks

In addition, in addition to administrative penalties for late payment of salaries, there are penalties imposed on the manager and the organization if the salary level is lower. From January 1, 2019, the minimum wage is 11,280 rubles. If the subject of the Russian Federation has its own minimum wage rate, then you should focus on it.

Payment of alimony, taxes and insurance premiums

Let's consider these questions separately:

.According to the current legislation, the sums of money spent on the maintenance of minor children are deducted from all existing types of wages, as well as other incomes, including compensation payments.
Taxes. As already mentioned, a collective agreement or local act may contain conditions for an increased amount of compensation. If such documents provide for a compensation payment higher than that established by law, then the difference from their values \u200b\u200bis taxed.
Insurance premiums. Since the compensation payment is not included in the list of non-taxable payments, the regulatory authorities argue that it should be subject to insurance contributions in accordance with the letter of the Ministry of Labor of Russia dated January 22, 2014 No. 17-3 / B-19.

Responsibility for non-payment of salaries, pensions, scholarships and other payments

The current legislation of the Russian Federation financial liability established the head of the company for non-payment of wages on time or for refusing to pay compensation. As already noted, the Labor Code of the Russian Federation provides for disciplinary liability of the head of an enterprise or individual entrepreneur.

The owner of the enterprise, at the request of the trade union organization, undertakes to implement the disciplinary measures provided for by the regulatory enactments against the manager who committed the violation. Such measures may include reprimand or dismissal.

The employer decides for himself which collection option to choose. If the compensation payment caused material damage to the organization, then the owner has the right to sue the manager for compensation for damage.

In addition to disciplinary liability, there is also administrative liability. Article 5.27 of the Code of Administrative Offenses of the Russian Federation states that in the event of a delay in salary or refusal to pay compensation, an administrative fine will be imposed on the head: on officials - from 10 thousand to 20 thousand rubles, on legal entities - from 30 thousand to 50 thousand rubles.

Also, criminal liability is provided for this type of violation if it is proved that there are selfish or personal motives of the head of the organization:

Partial non-payment (meaning less than half of the established amount) of the above types of payments over 3 months may result in a fine of up to 120 thousand rubles, deprivation of the opportunity to be in leadership positions for a year or imprisonment for one year.
Full non-payment for more than two months, including payment in an amount less than the minimum wage, according to federal law, may result in the imposition of fines in the amount of 100 to 500 thousand rubles, deprivation of the right to occupy some official vacancies or imprisonment in places of imprisonment for up to three years.

What an employee can do

Let's consider what actions an employee can take in case of late payment of wages.

On the first day of no pay, an employee may submit an application to the Federal Labor Inspectorate... On the basis of this application, a check will be carried out for the fact of non-payment of wages.

Upon confirmation of this fact, the company is obliged to pay a fine in the amount of 30 to 50 thousand rubles. For managers, accountants - from 10 to 20 thousand rubles, and for individual entrepreneurs, the fine will be from 1000 to 5000 rubles.

In addition, it may suspend its activities for 90 days. The employer is also obliged to calculate and pay compensation to employees for each day of delay.

In the absence of salary payments for more than 15 days, the employee has the right not to go to work... This rule of law applies only if the employee has notified his manager in writing of the decision not to go to work. In this case, it is necessary to draw up a second copy of the application, put a mark on it on delivery to the employer and keep it with you. Otherwise, according to labor law, unauthorized abandonment of the workplace can be regarded by the head of the company as absenteeism, and entail appropriate measures.

Also, article 142 of the Labor Code of the Russian Federation provides a list of jobs and situations in which an employee does not have the right to stop working, for example, performing work duties in the RF Armed Forces, declaring a state of emergency, working in hazardous industries, and so on. In addition, this article provides a list of working specialties that do not allow you to leave your workplace if wages are not paid, for example, emergency medical workers, gas supply workers, heating and heat supply enterprises.

Worker has the right to terminate his duties until wage arrears are paid in full. In addition, the employer is obliged to notify the employee that the debt will be repaid by sending him a notification, which will indicate the date and place of payment of wages.

If there are systematic violations in relation to the payment of wages, the employee has the right apply for protection of your rights to the State Labor Inspectorate, the prosecutor's office or directly to the court.

As you can see, compensation for non-payment of wages has become higher, and managers of enterprises are now more responsible for any violations in relation to any payments. If there are any infringements of the rights of workers, students or retirees, it will now be much easier to resolve these issues. Of course, it is not so easy to understand all the nuances of labor legislation, so you can use the help of a professional lawyer.

This type of compensation is described in the following video: