Are you determined to pay your employees decent wages on time? To do this, you need to know some subtleties and rules. What are the characteristics of salary payments in an LLC, and how to calculate the amount? What is the minimum wage in 2018?

Payment of wages in an LLC is calculation, accrual and reflection wages personnel, taking into account the withholding of taxes, deductions, allowances, bonuses and other items determined by the Labor Code of the Russian Federation and the local charter of the organization.

How to properly pay salaries in an LLC? The founder of the company may also be an employee of this organization, which means he will be entitled to a properly documented salary. Minimum size wages (minimum wage) are set by the state and indexed every year, maximum size payment is not limited. Salary payments must be made in mandatory, regardless of losses, suspension of the organization’s activities and any other reasons. Therefore, in case of lack of money, you can transfer the employee to part-time work, of course, subject to his consent. For this you need to draw up a separate agreement. If the activities of the organization are suspended, the director may take leave without pay. Such leave is not limited by law and can only be terminated when the company resumes its activities.

Salary payments must be made without fail, regardless of losses, suspension of the organization’s activities and any other reasons.

Accounting and payroll

The formula for calculating an employee's salary consists of:

1. Salary.
2. The number of hours or days worked by the employee.
3. Tax deductions.

The salary is divided by the total number of working days, and the final figure is multiplied by the actual number of days worked by the employee. Then personal income tax is deducted from the resulting amount ( income tax), equal to 13%. This will be the amount that employees receive in their hands.

However, such simple calculations are rare, since in fact, in addition to the salary, the employee is paid: bonuses, social and incentive payments, compensation, and possibly fines are deducted (Article 129 of the Labor Code of the Russian Federation). In addition, there are two forms of remuneration: and. In the time-based form, the employee’s salary depends on the time worked and specialization (the daily rate is multiplied by the number of days worked). With the piecework form, calculation occurs depending on the rates determined for a specific action and their quantity.

The final salary also varies based on:

• Standard.
• Property.
• Social.
• Qualifying.

2. Withholding elements of wages (Article 137 of the Labor Code of the Russian Federation):

• Excess amount resulting from calculation failure.
• Alimony.
• Material damage.

The amount of deductions should not exceed 20% of total amount wages.

The same salary is reflected in accounting. The following payroll records are required:

• Debit – account 20 “Main production”.
• Credit – account 70 “Settlements with personnel for wages”.

The debit account records payments to personnel, and the credit record records all accrued salaries. The loan also reflects other payments, such as bonuses, allowances, and deductions.

Minimum wage in 2018

Do not confuse minimum wage and minimum living wage– these are different categories and amounts!

At the legislative level, it is prohibited to pay wages below the established minimum wage, provided that the employee has worked the entire month and fully fulfilled the duties set forth in the employment contract.

Failure to comply with the terms of payment of the minimum wage entails liability in the form of a fine:

• From 1000 to 5000 rubles for entrepreneurs.
• From 30,000 to 50,000 rubles – for legal entities.
• Suspension of the organization's activities for a period of 90 days.

Terms and methods of salary calculation

When to pay an employee’s salary is a matter for each specific organization, i.e. You yourself choose the numbers and the size of the part of the salary of the working staff. Since the law stipulates that wages should be paid at least once every half month, there are 2 methods of calculation - advance payment (the amount of the advance is agreed upon in advance and does not depend on the working time spent) and payment of labor twice a month.

Who controls wages?

Of course, the state provides regulatory bodies that ensure that workers’ wages are not below the minimum wage. Such bodies include: Pension Fund(PFR), Fund social insurance(FSS) and tax. These services have the right to conduct inspections and audits with or without warning, as well as based on complaints from dissatisfied employees.

Also, a salary equal to or close to the minimum wage may be of interest to auditors - they will begin to suspect that your employees receive their salaries in “envelopes”. Therefore, in order not to offend anyone, it is better to find out the average salary in the region (remember that in different regions there are different regional allowances) and pay employees’ salaries based on it.

A salary equal to or close to the minimum wage may be of interest to auditors - they will begin to suspect that your employees receive their salaries in “envelopes”.

If you do not want to manually calculate employee salaries, there are various services on the Internet that allow you to calculate salaries according to specified criteria. The salary payment algorithm takes some getting into, but once you master it, everything will become much easier.

Paying salaries to employees is an important matter. If you decide to abandon a full-time accountant and do the calculations yourself, remember that you will need to make entries to accounts 20 and 70. It is also very important to know that employee salaries are controlled off-budget funds And tax office. So be patient, calculate and issue salaries to all employees, including the founders of the LLC.

Good afternoon. This article is intended for those who want to make money on the Internet without investment. I have mentioned more than once in my articles that it is optimal to start with the passage. Why? Minimum requirements, skills and a large number of makes proposals this type Internet income is one of the most attractive.

Many people think that you can’t earn much from surveys. Others, on the contrary, promise “mountains of gold.” The truth, as always, is somewhere in the middle.

It's a matter of desire, responsibility and focus on results.

Some complain that few invitations are received. Or a big refusal to complete the survey.

These are all excuses. There are many similar services on the market. If you were rejected in one survey, you will be accepted in another.

We increase income

To increase (or maintain) income, it is important to understand just a few basic principles:

1. Working with several questionnaires at once. This way you get more invitations and don’t have to wait for the next survey to arrive from your main service.
2. Don't always refuse an invitation you receive. Over time, if there was no one from you feedback, survey services are starting to send you offers less often. Believe me, there are hundreds of thousands (if not more) who want to make money using similar methods.
3. Fill out the profile form as thoroughly as possible. And don't forget to periodically update your information.
4. When taking surveys, do not select answer options at random or just out of curiosity. Most systems have long learned to catch such “low-quality” respondents. The result is blacklisting or a global reduction in invitations.
5. When asked to write a text opinion (for example, “why do you drink this particular coffee, tea, or why you like this product and what you don’t like about it”). Don’t answer in monosyllables (for the taste, attractive price, just got used to it). Let's give as detailed an answer as possible. Let you spend 1-2 minutes more time. But in the future it will pay off many times over. Firstly, such active, talkative interviewees are worth their weight in gold. The seriousness of your intentions is immediately clear. Secondly, in the future, you will be able to receive invitations to special “tasty” surveys. For a limited circle, namely from the white list of users. Your benefit is more high rate(sometimes the difference in payment increases several times compared to standard offers).

One of the most effective ways increasing earnings on survey sites is an affiliate program.

Partnership programs

Most surveyors share part of the profits with you for the active actions of invited participants. Payment options may vary:

• one-time, for filling out a profile and registering;
• when the user completes surveys;
• or include 2 of the above points.

Believe me, if you approach this issue wisely, you can provide yourself with a constant (or almost constant) income. Your invited colleagues will take a survey, and you will receive your pretty penny, just for inviting them.

Ordinary the average size The reward for the affiliate program is 10% of the income of the invited user.

The arithmetic is simple. 10 active invitees will simply double your income. And so on in increasing order. The most attractive thing about this scheme is that you spend your time and energy only once. And then you reap the fruits of your labors for a long time.

It was not possible to reach many thousands of users, but those who registered at my invitation began to bring in pretty good money.

I can’t give you the exact number. I never kept statistics. But it came out to around 5-10 thousand a month.

I’ll say right away that invited and active referrals are two very different things. You can attract 1,000 people to the project. But only half of them will actually take the surveys. Gradually their share will decrease.

Therefore, do not think that if you have worked hard, you can rest on your laurels forever. No. Will not work. Although for some this is quite enough. A person receives 10 thousand a month from all projects under the affiliate program - good. He's happy about that too.

Simple ways to attract partners

A lot of them. I’ll tell you about a couple that, from my point of view, gave the maximum return.

Just tell about the opportunity to make money to those who trust you or at least knows you personally.

A simple example. At my work (and then among my friends), I casually mentioned that today I received 500 - 1000 rubles on my phone (account) practically for free. Everything related to money always attracts attention. And they are already starting to ask you what, where, how much and how this can be done.

Notice the difference. It’s not you who are offering people something by telling fairy tales about the white bull, but the other way around. The client, as they say, has matured. All you have to do is tell him the “terrible secret.” Well, reset the invitation link (or better yet, several at once for different questionnaires).

Registration for money

Everything is banally simple. Register on axleboxes (for example, on). Create a task. Something like this: Registration on the “Expert Opinion” service. Payment of 3-5 rubles for completely filling out the form.

Since there is an audience that wants to gather there, this is a great opportunity for them to earn additional income by completing surveys.

In the end, everyone will be happy. A person who registers using your link will receive money from you. And with high share likely to participate in future surveys from the questionnaire.

By paying a symbolic amount, you will attract a person who can bring you a profit of at least 10-20 times more than the funds spent.

Payment screens

To help you understand where you can aim, I’ll give you a few screenshots from my paid survey service accounts.

Some have statistics on payments. Not on others. Therefore, there will be a somewhat varied selection.

IZLY

A service with a tarnished reputation. At one time all payments were suspended. I don't know what this was connected with. The organizers simply decided to make money quickly. Although initially a good client base was developed. There were many incoming orders from advertisers.

Fortunately, all this is a thing of the past. Since mid-spring everything has returned to normal. The owner of the site changed and everything earned through back-breaking labor could be received in their wallets. I have already made two transfers to Yandex.Money. Everything is okay. I confirm.

Withdrawing funds from Izly
Receipt of funds to Yandex.Money

The only bad thing is that the funds arrive 3-4 weeks after the payment is ordered.

Rublklub

The project has already earned more than 20 thousand rubles (according to my rough calculations). Withdrawals are made via PayPal. Well, then to the bank account. It turns out to be long. But you don’t have to spend money on conversion when exchanging electronic money to the living.

Unfortunately, I cannot show only one withdrawal of funds. Everything goes in one list. But you can see how much referrals bring me in one day (the list is far from complete, if you scroll through it there will be 3-4 pages).

Payout from Rublklub

After 2 days the money has already arrived on PayPal.

Receiving funds via PayPal from Rublklub

Paid survey

In about a month it comes out to about 300-500 rubles. It all depends on advertising campaigns. Withdrawal is carried out via WebMoney (money arrives within 1-2 days). Or you can donate to charity. Sometimes grace comes over me and I donate a few hundred from my earnings to good causes.

InternetAnketa

Once upon a time, this was my favorite questionnaire. In addition to earning money from surveys, you can earn income by installing the application. Set it once and forget it. For this you get 10 rubles extra every week. 520 rubles a year - for free. Beauty.

The bad thing is that you can’t just get into the project. None affiliate programs. Only by invitation of the organizers. They periodically conduct advertising campaigns to attract new members. So, if you see something like this, don’t hesitate, register immediately.

I have now practically withdrawn from participating in their surveys. Well, maybe I go through it once every 2-3 months or even less often. I just go to the site once a year and withdraw my legal five thousand rubles for the application.

Withdrawing money from the online form

Expert opinion

The service pays a one-time fee for the invited user - 15.5 rubles. Unfortunately, you will no longer be able to receive any payments for the activity of your referrals. This is what I have accumulated over the past few months.

Earning money from the Expert Opinion survey

Finally

Some may think that it is very difficult to achieve such income. In no case. Even when I didn't have my own blog, I found thousands of ways to attract people to interesting projects. The most important condition is that survey sites actually work (and most importantly honestly). Whatever you like should be liked by others.

Otherwise, you will only waste your own and other people's time. And you won't earn a penny.

There are many examples where people attracted a huge number of users in just a year and subsequently earned tens of thousands of rubles monthly. But again... water does not flow under a lying stone. Therefore, you need to think a little about what you want to achieve and in what ways it can be achieved.

At an enterprise, an accountant often has to calculate payments to employees based on their average earnings. However, depending on the payment, the calculation may differ. For example, the average salary for sick leave is calculated according to one rule, and for vacation pay according to another. The average earnings for the employment center are considered in a special way for the purpose of assigning unemployment benefits. In the article, we have collected situations when you have to calculate average earnings, provide calculation rules depending on the type of payment, and examples of calculation.

When calculating what payments to staff, average earnings are used:

• sick leave benefits accrued according to a certificate from the medical institution;
• maternity benefit, calculated at the request of the pregnant woman;
• monthly payment for child care up to 1.5 years;
• vacation pay - paid when going on basic or additional vacation;
• vacation compensation accrued upon dismissal for all unspent days or when additional days are replaced with money;
• severance pay – calculated for laid-off employees;
• for the employment center - at the request of the dismissed person to correctly calculate unemployment benefits;
• payment for the period of business trips;
• other cases of maintaining average earnings - for example, during downtime, forced absences, undergoing a medical examination, advanced training, while acting as a blood donor, etc.

That is, there are quite a lot of cases when average earnings are required to calculate. The rules may vary depending on the type of payment.

There are several groups of payments for which average earnings are calculated according to similar rules:

• sick leave, maternity leave, leave until the child is 1.5 years old - calculation is carried out for 2 calendar years;
• vacation pay, vacation compensation - calculations are carried out for the last 12 calendar months;
• for the employment center - the calculation is performed for the last 3 months before dismissal;
• severance pay – calculation is carried out for the last 12 months –;
• maintaining earnings at an average value for periods of absence - calculations are also carried out for Last year.

If you need to calculate the size sick leave benefit according to the certificate of incapacity for work, then you need to calculate average daily earnings, then multiply by the number of sick days and the percentage of payment corresponding to the length of service.

Average earnings are calculated according to the following rules:

Step 1. It is established for what period to carry out the calculation.

For sick leave benefits, a period of two years is taken. It is important that they are calendar dates and come before the year in which the certificate of incapacity for work was issued. For example, with open sick leave in March 2018, settlement period– 2016 and 2017 completely from January 1 to December 31, and 2018 itself does not appear in the calculation.

Step 2. The total earnings for the period from step 1 are calculated.

To do this, add up all the funds issued during the two-year period, from which the accounting department deducted insurance premiums at a rate of 2.9% (at VNiM). You cannot earn more than income in a year limit base for social contributions - this is an important limitation. For example, for 2016 you cannot take an annual income of more than 670 thousand rubles, for 2017 - more than 718 thousand rubles.

Step 3. It turns out whether they got into billing period excluded periods

These have not been established regarding the calculation of sick leave benefits.

Step 4. The average earnings for 1 day are calculated.

The formula is:

Average earnings= (Payments for 1 year + Payments for 2 year) / 730,

730 is the total number of days in the biennium. Please note that 730 is always taken, regardless of how many days there actually were in the calculation period, or whether there was a leap year.

For maternity benefits

The average earnings for maternity benefits are calculated in a similar way, which is also calculated based on sick leave. The only exception is that there are non-accountable periods. These days must be subtracted from the total number of days in the calculation period.

The formula is transformed into this:

Average earnings = (Payments for 1 year + Payments for 2 year) / ((730 or 731) – Unaccounted days),

Please note: the actual number of days in the billing period is taken, taking into account the presence of a leap year.

Which days are not taken into account for maternity benefits:

• past maternity leave;
• sick leave benefits;
• vacation periods up to 1.5 or 3 years of age of the child.

For child care benefits

Another type of payment, for which average earnings are calculated according to similar rules for 2 years, is a care payment for up to 1.5 years.

Calculation daily earnings on average, it is carried out exactly according to the formula given for maternity benefits.

Calculation example for sick leave

Let's calculate the average earnings for a certificate of incapacity for work opened on 04/05/2018 for 10 days. The employee was employed by the company from March 12, 2016 to the present day. In 2016, 387,000 were earned, in 2017 - 734,000 (we will take into account only 718,000, since amounts earned above this value are not taken into account).

The period for calculations is the full years of 2016 and 2017. There are no excluded periods; we will divide the total earnings by 730, despite the fact that in 2016 the employee did not work from January 1 to March 11.

• Average earnings per day = (387000+718000) / 730 = 1513.7 rubles.

Average earnings for calculating vacation pay

The second group includes the calculation of the average daily earnings for vacation pay, this also includes compensation for days off.

The step-by-step calculation procedure is similar to that given above.

Step 1. Billing period.

To calculate vacation payments, this is 12 months - calendar months are taken from the 1st to the last day.

For example, if the date of going on vacation is November 21, 2017, then the calculation must be carried out for the period from November 1, 2016 to October 31, 2017.

Step 2. Total income for the period.

All payments are added up except:

• vacation pay for previous periods;
• payment for business trips;
• all social benefits, including sick leave, maternity leave, care for up to 1.5 years;
• dividends;
• compensation of various types (for food, travel and accommodation, sanatorium holidays and treatment);
• rewards for prizes in competitive events, bonuses on the occasion of anniversaries and other payments not related to remuneration.

Step 3. Unaccounted periods.

These are available, but are not included in the estimated period:

• business trips;
• leave – basic, additional, without pay, maternity, care up to 1.5 years, educational;
• illness with sick leave;
• release from work with the employee retaining his place and pay.

In the months in which there were specified periods, you need to separately calculate the number of hours actually worked, this is done using the formula:

Days in less than a month= (Actually worked in days/Calendar number of days) *29.3.

All other months where there were no such events are considered complete, and the number of days in them is recognized as 29.3

Step 4. Calculation of average daily earnings.

The formula looks like:

Average earnings = Income for the period / Time worked in days.

Time worked in days = Number full months* 29.3 + Days in partial months.

Calculation example for vacation pay

It is necessary to calculate the average earnings for 1 day for vacation pay, if the employee goes on vacation on April 12, 2018, for the period from 04/01/2017 to 04/31/2018 he earned 538,000. During this period there was a vacation lasting 14 calendar days in July, sick leave - 3 days in September and a business trip - 10 days in November.

• Worked in partial months = 17*29.3/31 + 27*29.3/30 + 20*29.3/30 = 61.97 days.
• Spent total term for the billing period = 9*29.3 + 61.97 = 325.67 days.
• Average earnings = 538,000 / 325.67 = 1,651.98 rubles.

Average earnings for the last three months for the employment center

An accountant may be faced with calculating average earnings and submitting information about a dismissed employee to the employment center. The amount of unemployment benefits is determined based on the average income for the last three months.

The general calculation scheme is similar.

Step 1. Billing period.

These are the three calendar months that precede the month in which the severance of the employment relationship was formalized. For example, an employee was fired on April 18, 2018, the calculation must be carried out for the period from January 1 to March 31. If he is fired on the last day, then the month of dismissal can also be taken into account.

Step 2. Income for the period

All wage payments. Not taken into account:

• various compensations;
• social payments;
• travel allowances;
• payment for vacation periods, including compensation for unspent vacation.

Step 3. Unaccounted periods

No need to consider:

• vacation periods with and without payment;
• business trips;
• benefits – for sick leave, including maternity leave, for child care;
• release from work while retaining earnings.

The number of such days is subtracted from the number of days actually worked for three months.

If all the last three months consist only of the indicated non-accounted periods, then to calculate average earnings you need to take the three months preceding them.

Step 4. Average earnings

The formula is as follows:

Average earnings = (Payments for 3 months / Number of days worked for 3 months) * (Number of working days for 3 months according to schedule / 3).

Calculation example for an employment center

It is necessary to calculate the average earnings for three months in order to submit data to the employment center, where the dismissed employee registers in order to receive unemployment benefits. The dismissed employee stopped labor activity in the company on November 13, 2017. The calculation is carried out for the period from 01.08 to 31.10 2017. Earned 112,000 rubles during this period. In October he took leave without pay for 7 days. The organization's work schedule is 5 working days a week, 8 hours each.

• The number of working days according to the organization’s schedule for three months = 66.
• Number of days worked for the same period = 59.
• Average earnings = (112,000 / 59) * (66 / 3) = 41,672.71 rubles.

Average earnings during periods of absence from work

SZ = SZ for 1 day * Days of absence from work

SZ for 1 day = Income for the billing period / Days worked for this period

Income includes wage payments, but does not include:

• vacation pay;
• various types of compensation;
• social insurance payments - sick leave, maternity leave, for a child under 1.5 years old and others;
• payment for business trips and other periods of absence.

Days worked include days when the employee was at work and does not include:

• days of incapacity;
• being on vacation;
• being on business trips;
• other days of absence when earnings were saved or not saved.

According to these rules, the payment of average earnings for periods of absence, the reasons for which were business trips, donations, downtime, training, forced absences, etc., is calculated.

Business trip

Note: Average earnings are saved only on weekdays, not on weekends. Only daily allowances are paid for them.

NW = NW for 1 day * Working days of business trip

Working days are the time at the destination and en route, expressed in working days (calendar weekends are not taken into account).

Example:

The employee was sent on a business trip for 5 days - from October 14, 2017 (Saturday) to October 18, 2017 (Wednesday). The company's work schedule is 5 days a week. The employee had 28 days of paid leave in July. His earnings over the last year are 349,000, vacation pay is 30,000.

• The period for calculation is from 10/01/2016 to 09/30/2017.
• Worked for the period = 191 working days.
• We do not take into account the amount of vacation pay.
• SZ for 1 day = 349000 / 191 = 1827.23
• SZ for the duration of a business trip = 1827.23 * 3 = 5481.69 (average earnings for weekends during business trips are not saved).

What mistakes are made when calculating average earnings?

Error 1. The wrong billing period is taken.

For most payments, 12 calendar months are taken. For payments on sick leave and payments in connection with pregnancy and maternity, 2 calendar years are taken. For unemployment benefits – 3 calendar months.

Error 2. Payments not related to wages are included in income.

When calculating total earnings, you do not need to take those amounts that were accrued to the employee in connection with events that are not related to the labor process. For example, this could include everything social payments, compensation accruals, vacation payments.

Error 3. Unaccounted days are not excluded from the calculation period

There are no excluded periods only due to disability; in all other cases there are such periods. As a rule, these are all those days when the employee did not perform work duties - all types of rest, forced absences, releases from work, incapacity for work, stays on pregnancy and maternity leave.

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

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

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

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

Frequency of salary payment

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

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

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

Here's the payment sick leave is precisely tied to the payment of wages: benefits must be paid on the day closest to the assignment of benefits, established for the payment of wages. If such the nearest day is the day of payment of the advance, then the benefits must be paid along with it.

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

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

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

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

Deadlines for payment of wages

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

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

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

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

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

Advance amount

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

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

• in proportion to the time worked;

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

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

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

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

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

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

Methods of payment of wages

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

1. Payment of wages in cash

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

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

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

1. Transfer of salary to a bank card

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

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

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

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

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

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

Payroll accounting

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

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

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Normative base

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

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

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