When should the advance be paid. The size of the advance payment on wages, how to establish it. What the law says

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

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

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It is fast and IS FREE!

What you need to know

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

The question arises: "And what part of the main payment is exactly the advance?" When an accountant first encounters his calculation, he needs to know what share of the basic wages for labor he makes.

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

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

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

According to the Labor Code

The Labor Code of the Russian Federation does not unequivocally state what part the head must pay for half a month of work. But, in Art. 136 of the Labor Code of the Russian Federation it is said that he is obliged to pay for the work of his colleagues at least every fortnight.

The nuances of payments are considered in the Letter of Rostrud dated 26.09.2016 No. ТЗ / 5802-6-1.

This document says that payments should be made in the following order:

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

Issue period

Since the Labor Code of the Russian Federation does not specify exactly when payments should be made, the Ministry of Labor undertook to consider this issue. He gives the Ministry more detailed explanations on these issues in his letters.

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

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

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

Calculation methods

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

These documents include:

1. Internal labor regulations.
2. Collective agreement.
3. Employment contract.

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

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

Maximum size

None of the regulations stipulates how much percent of the salary should be an advance.

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

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

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

Let's give examples

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

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

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

How much percent of the salary is an advance from state employees? As much as will be spelled out in the collective agreement.

Documenting

When conducting on bank accounts from legal entities and individual entrepreneurs, it is necessary to correctly draw up a payment order. In particular, you should always indicate the purpose of the payment.

But, since in the Labor Code of the Russian Federation there is no such concept as "advance payment on wages", Then it would be more appropriate to indicate" salary for the first half .... according to the statement №… from hh.mm.yy ".

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

Also, an accounting statement for the payment of salary must be drawn up. This is the primary document accounting, which should be in the enterprise.

If the advance is issued directly from the cashier, then it is necessary to issue and.

Are taxes calculated

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

Salary is the main income of a citizen, so it is necessary to pay personal income tax from it. And this is the duty of the employer, since he acts as a tax agent.

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

All salaries are taxed, and tax is calculated, withheld and paid to the budget from the entire salary.

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

Responsibility for non-payment

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

If the manager makes such a violation, then labor inspectors will bring him to justice.

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

How is salary advance calculated and when is it paid?

How the advance on salary is calculated, taking into account the latest changes in legislation, will be of interest to every lawyer. Let's talk about it.

How salaries are paid

Issues related to wages, such as its establishment, the procedure, the timing of payment, the procedure for making deductions from it, and the like is devoted to Ch. 21 of the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation).

Specifically, the rules for the payment of wages are contained in Art. 136 of the Labor Code of the Russian Federation, its main provisions are as follows:

1. The employer must notify each employee of the amount of earnings with each payment of wages. For this, a payroll is formed, which is handed to the employee or sent to him by e-mail (read more about this here: When is the payroll issued?).
2. The salary is transferred directly to the employee at his place of work or to his account with a credit institution (another method of payment may be established by law or an employment contract).
3. Salary is paid at least every half a month, specific dates of payments are prescribed in a local act or labor (collective) agreement. It is impossible to replace the payment date with a time interval (clause 3 of the letter of the Ministry of Labor of the Russian Federation dated November 28, 2013 No. 14-2-242)

Thus, wages are paid at least 2 times a month, less often it is possible only for certain categories of workers, which is determined by the legislator. There are no restrictions on more frequent payments.

How advance payment and salary are paid, what is the difference between them. Is the advance payment part of the salary?

The concept of "advance" is not contained in the Labor Code of the Russian Federation, it is used in the same sense that it was used during the Soviet era. So, to this day, the USSR Council of Ministers decree No. 566 dated 05/23/1957 is in force, according to which the advance payment against wages (its amount) is established by a collective agreement, but the amount of the advance payment cannot be less than the wage rate of a worker for hours worked.

That is, the advance is part of the salary, its component.

In practice, in labor legal relations, an advance is understood as a part of the salary received for the first half of the month worked. The final settlement at the end of the month takes place taking into account the payments made.

• the advance is paid from the 16th to the 30th (31st) day of the month where the first 2 weeks were worked;
• the final settlement takes place from the 1st to the 15th day of the month following the month paid by the employer.

Thus, it is incorrect to compare the advance payment and the salary, these concepts are connected as a part and a whole.

What percentage of salary is advance payment in 2018 - 2019. Is 40% of salary a violation

The Labor Code of the Russian Federation and other regulatory acts do not establish what the amount of the advance should be, therefore this issue is resolved at the local level.

The most common schemes (sizes) for payment of advances are:

• fixed amount;
• in proportion to the hours worked;
• percentage of salary.

The fixed amount of the advance payment is inconvenient in that the employee may miss part of the working days due to sick leave or business trip, while the obligation to pay the advance payment is not removed from the employer.

The method of calculating the advance in proportion to the hours actually worked is recommended by a number of departmental acts, in particular, by the letter of the Ministry of Labor dated 08/10/2017 No. 14-1 / B-725. This method of calculation is considered convenient from the point of view of accrual / withholding of personal income tax.

Another common scheme for calculating an advance is the payment of a percentage of salary determined by a local act or collective agreement. And what part of the salary is an advance is determined by the employer (at the same time, it should be borne in mind that it is recommended to divide the salary into approximately the same amount of payments, which we will discuss below).

It is generally accepted to establish the amount of the advance payment - 40% of the salary. It is the closest to the payment of actual labor costs, and unlike a fixed amount, a percentage of the salary is not paid if the employee did not work.

The payment, which the employer is guided by when calculating the advance, may include not only the salary, but also allowances, for example, for the harmfulness of labor.

Why you shouldn't pay 50% or more, see below.

Is personal income tax withheld from the advance

The current legislation gives a clear answer to the question of withholding personal income tax from the advance: no, this is not necessary. And that's why:

1. In accordance with paragraph 3 of Art. 226 Of the Tax Code RF, personal income tax is calculated on the day the income is received. And the salary, that is, income, is considered received on the last day of the month (clause 2 of article 223 of the Tax Code of the Russian Federation).
2. According to the letter of the Ministry of Finance of the Russian Federation dated 01.02.2016 No. 03-04-06 / 4321, it is considered that until the month has passed, the taxpayer has not received his actual income. Consequently, no accruals, in particular personal income tax, can be made.

Now let's get back to the issue of the amount of the advance.

If you install advance payment in the amount of 50% of the salary, then the rule of approximately equal payments for every half month, which is mentioned in the letter of the Ministry of Health and Social Development dated February 25, 2009, No. 22-2-709, will be violated. Since personal income tax will be withheld from the second 50% for the entire amount of income, the second part of the salary will be significantly less than the first.

This is illustrated in the following example.

Example 1

Employee A.'s salary, taking into account incentive payments and compensations, is set at 20,000 rubles. Personal income tax from this amount is 2600 rubles. Let's compare the difference in payments for an advance of 40% and an advance of 50%:

1. An advance payment of 40% is 8,000 rubles. From the second part, 12,000 rubles, let us subtract 2,600 (tax); when calculating, A. receives 9,400 rubles.
2. 50% advance - RUB 10,000 As a result of a similar calculation, it can be seen that the second part of the salary will be 7400 rubles.

Accordingly, the larger the advance payment, the more difficult it will be to equalize the amount received at the end of the month with it.

Salary for the first half of the month of the Labor Code of the Russian Federation: how to calculate salary and advance payment in a new way (example)

There are 2 options here:

1. The advance is transferred taking into account the future withholding of personal income tax. The accountant keeps 13%, but this money is not sent to the budget. This will be done at the end of the month, as established by the RF Tax Code.
2. The amount of the advance is paid in full, excluding tax.

The option chosen by the employer must be spelled out in the local act of the organization.

Let's take the first method as an example.

Example 2

In September 2018, 20 working days. Paid working days from the 1st to the 14th day inclusive, of which there are 10 in September.

The advance paid to employee A. with a salary of 20,000 rubles will be calculated using the following formula: (20,000 - 2,600 (personal income tax)) / 20 × 10 \u003d 8,700 rubles.

Without tax, the advance payment and calculation will be calculated as follows.

Example 3

Take the same September 2018, where there are 20 working days, and the first part of the salary is calculated based on the salary of 20,000 rubles. for worked A. 10 days.

The size of the advance will be: 20,000/20 × 10 \u003d 10,000 rubles.

The second part of the salary will be: 20,000 - 2600 - 10,000 \u003d 7,400 rubles.

In the second example, the employer still has the risk that the employee received an advance payment will not work and will quit, and there will be nothing to cover these expenses (there is no unaccompanied vacation, etc.)

Is it possible not to pay an advance, but pay a salary once a month

The regulation on the payment of wages at least every fortnight is mandatory, and only the legislator can change it. The employer does not have this right.

Accordingly, if this requirement is not met, the employer is held liable.

Part 6 of Art. 5.27 of the Code of Administrative Offenses provides for punishment for non-payment of wages within the prescribed period in the form of a fine:

• for officials - from 10,000 to 20,000 rubles. (or warning);
• for individual entrepreneurs - from 1000 to 5000 rubles;
• for legal entities - from 30,000 to 50,000 rubles.

There may be a situation when the local act provides for 2-time payment of wages, but in fact this happens 1 time. Then the employee can collect from the employer:

• late fees in accordance with Art. 236 of the Labor Code of the Russian Federation;
• compensation for moral damage in accordance with Art. 237 of the Labor Code of the Russian Federation.

In addition, the employer is involved under the same Part 6 of Art. 5.27 or under part 7 of Art. 5.27 of the Administrative Code, if the offense is repeated.

The wording of the question, what is the difference between an advance and a salary, is incorrect due to the fact that the advance is earnings. According to the established practice, an advance payment means that part of the salary that the employee receives for the first 2 weeks of the month worked.

Its size and payment period is determined by the employer and established in a local act.

It is impossible not to pay an advance; the employer can be held liable for this, and employees have the right to receive compensation for delays and payments for moral damage.

When calculating the remuneration for the work of an accountant, the question is often asked: Advance is how many percent of the salary? It is useless to try to find the exact answer, since Part 6 of Art. 136, which defines the procedure, terms and place of payment of wages, contains very vague explanations in this regard. Namely, employers are obliged to settle accounts with personnel in accordance with the LNA rules, but at least once every half a month.

So, how much of a salary is an advance? How to approve deadlines, taking into account legal requirements? And also what local acts must be drawn up for the legality of such operations? Let's look at specific examples of how a salary advance is calculated.

The term advance denotes the salary for the first half of the month - according to the Labor Code of the Russian Federation, the interval between payments should be no more than 14 days, that is, half a month. Employers have the right to approve the exact timing of settlements at the local level by developing an internal procedure. For this, the rules of the labor schedule, LNA are drawn up; the corresponding conditions are entered into collective or individual agreements.

Note! According to stat. The 136th day of the final payment of wages should not be set later than 15 days (calendar) from the end of the billing period.

Consequently, all employers, regardless of organizational form, industry affiliation and scale of business, are obliged to accrue and pay an advance on wages in 2017. Payments of such amounts are dictated by the requirement to pay the staff at least twice a month. It is not forbidden to give remuneration to employees more often - the appropriateness of this is considered by each manager, taking into account the financial situation of the enterprise.

How much is the advance from the salary? Where can I find the exact amount of interest charges? Which is more - an advance payment or a salary? Let's take a look at the legislative nuances.

How much of the salary is the advance payment?

The Labor Code does not clearly regulate how much the advance from the salary should be in 2017. For clarification, let us turn to the Decree of the Council of Ministers, widely known in the USSR, No. 566 of May 23, 1957. It is determined here that the salary for the first part (half) of the month, that is, an advance, is paid in the amount established by the employer, but not less than the employee's actual earnings for the billing period. A similar point of view is expressed by the Ministry of Labor of the Russian Federation in Letter No. 14-1 / 10 / B-660 of 03.02.16.

Thus, in order to know how the salary advance is calculated, it is necessary to take into account the amount of time worked by a specialist in fact. And set such a percentage so that a person gets "on hand" about half the salary (with a salary system of remuneration) for half a month, if payments are made every 2 weeks. The exact regulations should be prescribed in the internal acts of the enterprise, taking into account the complexity of the activity, the volume of functions performed, the presence of allowances / surcharges, overfulfillment of the norm, etc.

What percentage of the salary is the advance in 2017:

1. Fixed - when this option is approved, how much interest the advance on salary is paid depends on the established rate.
2. According to the hours actually worked - how are the advance payment and salary calculated when taking into account the actual output? this will be discussed below.

Salary and advance payment - payment terms

Under the new rules, advance payments and salaries must be paid at least once every half a month (Art. 136 of the Labor Code). The place of payment is the organization where the employee works, or payments are made by bank transfer through a credit institution. The exact terms, what number of the advance payment and salary, are established by the rules in the LNA of the enterprise, while the second part of the earnings must be issued no later than 15 days. from the end of the period.

• 15th day of the month - for advance payments.
• 1st day of the month - for salary payments.

A 1-2 day retreat is allowed. You should not set later dates, since, on the one hand, the requirements for calculating an advance for the days actually worked will not be met, and on the other, the stat norm may be violated. 136 TC on the 15-day period of the final settlement with personnel. When an advance payment and salary are paid, this is approved by the employer, but direct non-compliance with legislative norms are considered:

1. No upfront payments.
2. Payment of wages later than 15 days (calendar) from the end of the billing month.
3. Accrual of an advance in a minimum amount - when calculating, the selected method (fixed or in%) should be approved in the LNA of the enterprise.

Could the advance be higher than the salary? In some companies, the percentage of accrual of advance payments is higher than the final earnings, but this is illegal. Indeed, with a fixed percentage or not, when calculating the amounts, it is necessary to take into account the actual hours worked. That is, an advance payment - 40 percent of the salary is not recognized as a violation, as well as 50 percent. And the accrual of an advance payment of 60 percent for the first half of the month is already illegal. If the employer nevertheless approved the procedure for calculating and paying an advance in a percentage of more than 50, the balance of the amount should be, accordingly, less. For example, an advance is paid at the rate of 60%, salary - 40%. Or the advance is set at 70%, the salary is 30%, etc.

Terms of advance payment and salary - 2017

How to calculate salaries and advance payments in a new way in 2017? Recently, no amendments have been made to the timing of salary payments and / or advance payments. A refinement in 2016 was an amendment to stat. 136 TC on the 15-day period for issuing the final settlement. Previously, labor legislation simply defined the obligation of employers to pay employees at least twice a month and at least every half of the month.

The clarifications introduced improved the rights of workers, as they clearly defined the deadline for payroll payments. For example, when issuing earnings for September, the employer is obliged to pay the amounts due by October 15 inclusive. And since 15.10 is Sunday, calculations must be made on October 13, that is, the day before. We figured out the advance payment - how many percent of the salary in 2017. Next, we will consider how to calculate the advance from the salary - an example of charges below.

How to calculate a salary advance in 2017 - examples

In LLC "Guarantee" the deadline for issuing an advance payment is approved on the 16th, salaries - on the 2nd or 3rd day. Let's say the manager's salary is 50,000 rubles. Let us analyze 2 ways of calculating an advance payment for September - upon the fact of working out time and at a fixed percentage of 40%. Calculation method:

1. Advance payment in fact - 11 slaves were worked out for the first half. days There are 21 working days in total in September. Therefore, the calculation is done as follows. Advance payment \u003d 50,000 / 21 x 11 \u003d 26,190 rubles.
2. Advance payment in a fixed percentage (40%) - with this method, the calculation is done as follows. Advance payment \u003d 50,000 x 40% \u003d 20,000 rubles.

Issuance is made by the cashier of the enterprise in cash from the cash register. In this case, it is necessary to withhold from the accrued amounts of personal income tax, the remainder will be handed over to the person. As it becomes clear from the examples, the first method of calculating the advance payment is more beneficial for the staff. However, in any case, the difference will be compensated for in the final payroll.

For convenience and simplification of calculations, many sites offer a calculation option with which accountants can learn how to calculate the advance from the salary - the calculator makes the task easier. The service is usually free of charge and implies the introduction of initial data, after which the amounts are charged according to the generally accepted algorithm.

How salaries and advance payments are paid

How the advance payment and salary are paid depends on the accepted method of settlement with employees. This can be the traditional option by dispensing cash from the company's cash desk. The specialist is obliged to sign for the receipt of money in the cash register or statement. Another common way of transferring salaries is to cards through a bank account. Wherein payment order for an advance on salary, a sample is drawn up with all the necessary details, transferred to the employer's bank to perform a financial transaction. Examples of filling out the mandatory documentation can be found in the forms of reference legal systems or in the public domain on the Internet.

How to fix the percentage of advance payment of salaries in the LNA company in 2017

After the employer has decided on the question: Advance is what part of the salary? it is necessary to approve the regulations for the calculation and calculations in the LNA. The exact conditions are prescribed in collective agreements and individual labor contracts, the internal regulations of the enterprise. You can also develop a regulation on remuneration. The nuances of the workflow are regulated by companies independently.

Is it obligatory to pay an advance on salary?

Non-payment advance amounts is recognized as a violation of labor law. Fines are provided by stat. 5.27 of the Administrative Code. The size of the sanctions is from 1000-5000 rubles. for managers or entrepreneurs up to 30,000-50,000 rubles. - for legal entities. In addition, the liability of employers for non-compliance with the deadlines for payroll calculations is regulated by stat. 236 TC in the form of calculating compensation in the amount of 1/150 of the current key rate.

KOUVZ - salary, advance payment, children

City-forming enterprises of the Russian Federation, for example, UVZ, also face problems with paying salaries and advance payments. Of course, delays here are small and are calculated in days, not months. However, if desired, and for this delay, employees can receive compensation payments, which in 2017 are obliged to accrue to all employers who violate federal terms for the issuance of earnings.

Conclusion - we told when the advance payment and salary are paid in Russia, in what order the accruals are made. The exact dates and calculation procedure are approved by employers independently.

If you find an error, please select a piece of text and press Ctrl + Enter.

When concluding labor agreements with its employees, the administration of an economic entity is obliged to deadlines to give out appropriate remuneration for their work. At the same time, payments can be made several times during the month, the first of which is usually called an advance. Regulatory acts clarified the advance on salary in 2018, the calculation is new. Now the amount of the advance payment on wages under the Labor Code of the Russian Federation depends on the time worked out in reality.

The procedure for the payment of remuneration to employees of the enterprise is regulated by the provisions of legislative acts, as well as by the internal documents of the enterprise itself.

It is stipulated that the payment of salaries to employees must be made at least twice a month. However, it is necessary to take into account whether these people had working days during the period under review. If the employee worked, then he is entitled to receive the first part of the salary.

In this case, the management of the organization has no right to cancel the transfer. For this, appropriate measures can be applied to him, including the payment of compensation to the employee for the days of delay in the employee's remuneration.

In addition, formalized agreements with people working at the enterprise may provide for more frequent payment periods. If they are spelled out in the employment contract or internal local regulations of the organization, the administration of the company is obliged to comply with them.

Attention! The company's management will not save the employee's voluntary refusal to receive salary in parts in several stages. The only option not to pay the first part to the employee is the absence of his work during this period of time.

Terms of advance payment and wages in 2018

The days in which it is necessary to issue an advance payment and salary should be clearly spelled out in the employment contract with the employee, as well as in the local acts of the organization (for example, in the regulation on remuneration).

The law clearly states that no more than 15 days should elapse between the issuance of these two parts. In addition, it is established that earnings for the first part of the month must be issued in the period from 15 to 30 days of the current month, and the final calculation is made in the period from 1 to 15 days of the month following it.

The administration has no right to establish in the documents the interval in days during which it is supposed to make the payment. However, it can be stated that the payment must be made before the specified date. Inaccurate dates cannot be recorded either. The document must clearly indicate the days on which the payment is made, and which part of the salary is issued at that moment.

The law does not prohibit payment at more frequent intervals, for example, every 10 days. But in any case, these dates must be indicated in the documents.

Attention ! There is a day on which one of the parts of earnings is issued falls on a non-working day, then the employer is obliged to make the issuance on the previous working day.

It is not recommended to indicate the 15th and 30th day as days of issue. This is due to the fact that in many months of the year the 30th is the last, and therefore on this day the accountant will have to perform the calculation and withholding personal income tax with advance payment.

Accounting entries

When a salary advance is paid, the accountant does not make any charges and deductions.

In this regard, when paying an advance, the following transactions are usually formed:

The employer's liability for failure to pay an advance

The Labor Code does not establish the concept of an advance. What we call this word is one part of the salary. Therefore, the same responsibility applies to non-payment of an advance payment as to non-payment of all earnings.

The law determines that three types of liability can be imposed on the culprit:

• Material - comes immediately the next day after the fixed date of issue. The amount of the fine is calculated on the basis of the outstanding amount and the total delay period as 1/150 of the debt for each day of delay. This compensation should be calculated and paid to each employee, regardless of the reason for which he was not paid on time.
• Administrative - it is imposed by the inspection authorities upon revealing the fact of delay in salary payments. Can be awarded to the responsible person, company or individual entrepreneur. Maximum amount punishment - 50 thousand rubles, which can be increased in case of repeated similar violation.
• Criminal - imposed by a court decision in case of deliberate non-payment for more than 2 months. Superimposed on the director of the company or the entrepreneur. Maximum term punishment - a fine of 500 thousand rubles, or imprisonment up to 3 years.

Ever since Soviet times, everyone knows that monthly salaries have always consisted of two payments: an advance payment and the remaining salary. Moreover, the amount of the advance was always less than the second payment. So how much percent of the salary can be an advance, how and when is it paid? The presented material will provide information on the topic.

How much is the salary advance paid in 2018?

Since the advance payment is a share of the salary for half a month, its size should not be less than the salary for the time worked this month. Its size is determined by an agreement between the management of the organization with the trade union when signing a collective agreement. The same is stated in the recommendations of the Ministry of Labor of Russia dated 02/03/2016, which indicates that when figuring out the size of the advance payment (salary for the initial 15 days), it is necessary to take into account the time actually worked by the employee. Ideally, the size of the advance payment on wages under the Labor Code of the Russian Federation in 2018 should be set at half of the monthly earnings, excluding taxes.

In fact, the amount of advance payments does not reach this size at once for several reasons:

• First, all allowances and bonuses stipulated for employees are paid by employers on the basis of the basic wages.
• Secondly, employers' accountants deliberately understate the amount of the advance paid to their employees in their employment contracts.

So in the realities of our time, the amount of advance payment in most organizations and enterprises is at the level of 25 - 30 percent of the level of the basic monthly earnings.

New terms of advance payment and salary in 2018 - latest changes

How much is the advance payment of the salary in 2018 according to the Labor Code of the Russian Federation? In 2016, the Russian legislature changed both the terms of issue and the percentage. Under the new rules, the date is limited to the 15th day of the coming month. Due to frequent delays in the payment of wages throughout the country, fines were raised for violating the labor code and the amount of compensation for non-compliance with the timing of the payment of wages. New amendments to the law came into force on 3.10. 2016, so that by this date all organizations had to check the content of the normative acts that concluded the labor law and collective agreements by this date.

How are salaries and advance paid?

According to the latest amendments to the law, no more than 15 days must pass between the salary and the advance payment. In a situation where an organization, enterprise or individual entrepreneur issues an advance payment to employees, for example, on the 20th, then employees must be paid wages no later than the 5th day of the coming month. Or if the advance payment is made on the 25th, then the salary - no later than the 10th. This means that wages will be paid at least twice a month, as provided for by article 136 of the Labor Code of the Russian Federation. If the specified time intervals are violated, the organization may be fined up to 50,000 rubles.

It should be noted that employers have every right to pay wages earlier than the specified deadline, since this in no way violates the current legislation. When an employee urgently needs certain cash, and until the day of wages is not yet close, he can turn to the management with a request to pay him some money in advance, and that later this amount will be worked out. The application must be made in writing - an application is written to receive money against wages. If a positive decision is made on the application, then an order is drawn up, on the basis of which the employee's request will be satisfied.

How to calculate a salary advance?

Many workers find it relatively easy to come to terms with the fact that they are paid a fixed payment, while calculating the amount of the advance will not be difficult.

Suppose an employee's salary is 60,000 rubles. The salary tax will be equal to 7800 rubles. (60,000 x 13%). The advance payment is made on the 15th of the current month. According to the employment contract, the advance payment is issued based on the actual hours worked on the date of its payment, while the date of payment is not included in the hours worked in this month. From this, the advance payment for April 2018 must be issued to the employee on the 15th and its size will be 26,100 rubles ((60,000 - 7800) 20 x 10), where 20 is the number of working days in April, and 10 is the number of worked days.

Is it possible to pay salary once a month without advance payment?

It is prohibited to pay a salary once a month, even if the employee himself requests it. According to labor law, the employer must pay salaries to employees at least every half a month (i.e. 2 times a month) and exceptions in this rule absent. This is indicated in Art. 136 of the Labor Code of the Russian Federation, and an employer who violates the law bears financial liability, which threatens the employer with a fine, the maximum of which is 50,000 rubles.

Labor Code of the Russian Federation 2018 - dismissal

Acting Labor Code indicates a number of grounds on which the employment relationship may be terminated. ...

The maximum period of leave without pay of the Labor Code of the Russian Federation

The director has an obligation to provide his employee with an unpaid vacation period if he applies with a written application ...

The size of the basic pension in 2018 in Russia

The basic pension for a citizen is set at the state level at a single rate and is subject to annual indexation. This process…

Financial assistance for leave under the Labor Code of the Russian Federation

Additional payment for vacation is a method that allows you to thank employees for the quality work done. Do ...