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Is there an advance payment after the vacation. Is an advance payment required by law for an employee if the person was on vacation - examples, calculation

Vacation period gives a lot of positive emotions to the vacationer, but sooner or later it ends. The worker goes to his workplace and is incorporated into the production process.

The main desire of the vacationer is to receive another payroll, because during the vacation, often all the funds are spent.

- this is an obligation that is imposed on each employer by the Labor Code of the Russian Federation. It is enshrined in Article 136 of the Labor Code, which regulates that wage must be paid twice a month, with an interval of no more than 15 days between payments. This procedure must be observed by each employer, unless federal law provides for other terms for settlements with employees. Other types of payments are subject to certain categories of employees, due to the special specifics of work.

Advance payment is a measure aimed at supporting precisely hired persons. Therefore, if the tenant arbitrarily refuses to pay the advance payment, this is gross violation legislation and entails administrative responsibility.

Several legislative acts at once regulate the issue of accruing advance funds:

, which regulates when, where and in what terms wages must be paid to employees.
The Code of the Russian Federation on bringing to administrative responsibility, which specifies the amount of material and other liability of the employer for violation of the norms.
Explanatory letter of the Ministry of Labor No. 1557-6 of 2006.

Ideally, the employer only needs to adhere to the norms of Article 136 of the Labor Code of the Russian Federation and there will be no problems with the law.

Accrual procedure

The procedure for calculating material compensation for the volume of labor produced establishes that:

first, the employee receives an advance, that is, in fact, he is given an amount that has not yet been worked out or not fully earned;
at the end of the reporting period, namely the calendar month, accurate calculations of hours worked are made and final calculations are made.

The advance payment can be calculated individually for each employee on a monthly basis, or it can be set in some fixed amount and paid without changes.

There are two different formulas for calculating the advance payment:

A salary is taken, which increases by the amount of mandatory surcharges. The amount received is divided in half. Half of the monthly norm is paid to the employee without withholding taxes and other payments.
The second formula also calculates the salary and all permanent allowances, but is not divided in half, but multiplied by the accepted percentage. In some organizations, the advance may be equal to 70% of all accruals.

Of course, the accountant should take into account a lot of nuances. For employees who have alimony or other permanent deductions from wages, smaller accruals should be made in order to eventually be able to deduct not only, but also alimony, and also accrue the amount to be transferred.

In addition, you should always keep your finger on the pulse and monitor whether this or that employee was at the workplace or took a vacation at his own expense or was on sick leave. At large enterprises, by the day of the advance payment, everything structural units they hand over time sheets already worked so that the accountant can check with the actual presence of the employee and, if necessary, adjust the amount of the advance.

Payment term

Please note that there are no fixed dates in any piece of legislation when the advance or wages must be paid. Article 136 of the Labor Code of the Russian Federation only states that the period between payments cannot be more than 15 days, and the rest is at the discretion of the employer. Each organization sets its own payment dates. But usually, before the 15th day of each month, wages are calculated for the already past calendar period and a full calculation is made. And in the second half of the month an advance is given for the current period.

The specific dates of payments, that of an advance payment, that of wages should not only be thought out by the employer based on their own convenience, but also agreed with the banking structure.

The finalized dates are written in:

collective agreement.
Regulations on wages in the organization.

In addition, when hiring a new employee, each one is concluded, in which specific payment dates are also written in a separate line.

Payments before leaving

Is there an advance payment before the holiday? Each organization determines for itself in advance such nuances of payments, so as not to get into an unpleasant situation later. Of course, whether it is worth paying an advance depends on the length of the vacation. Agree, the two days of vacation issued will allow you to approach the calculation of payments in different ways.

But if we talk about average accruals, then usually the following calculations are made before vacation:

Compensation for all days issued.
Full calculation of wages for the period worked before the holiday. It is understood that not only the salary is calculated, but also all allowances, and taxes are also calculated.

In fact, when going on vacation, the employee, as it were, receives a full payment and the organization does not owe him anything. This order is optional and may not be followed.

In addition, organizations often take into account the opinion of the vacationer himself, if he wants to receive the maximum accrual, he declares this. If you wish to stretch payments, only compensation can be calculated for him, and on the due day of the advance payment, an amount equivalent to the worked period will be credited to the current account.

Employers prefer to combine vacation pay and an advance payment, so as not to subsequently make re-calculations and transfers. And, of course, the date from which the employee went on vacation plays a significant role. If it falls at the very beginning of the month, then there is no question of any advance payment, and if in the second half of the month, then there will be an accrual.

Is there an advance after vacation?

What can you expect at the end of vacation time? Do I need to give the vacationer an advance or should I bypass it? How not to incur administrative penalties for incorrect accrual?

An advance payment can be accrued if at least one day in the current month has been worked out. That is, if at the end of the vacation the employee left and managed to work one or more days before the day of the advance payment, then he can count on the advance. But it should be borne in mind that its size will be directly equivalent to the hours worked. Sometimes, employers prefer not to pay a deposit to those who have returned from vacation. If we are talking about only a few days worked, then this will not be a violation, but if a person works from the beginning of the month, then he must receive material remuneration on the specified date.

The employer is obliged to maintain a delicate balance between the observance of his duty and unreasonable overpayment.

Salary for actual hours worked

If the payment of wages for the first half of the month is made to employees for the time actually worked, this will be wages. It is accrued to the employee based on the amount of his salary and the number of days actually worked in the first half of the month indicated in the time sheet according to unified form No. T-12 (T-13) or a form independently developed by the employer.

Example. M.P. Granatov works at Gifts of Leta LLC. In the collective agreement of the organization, the internal labor regulations, the employment contract with M.P. Granatov found that wages for the first half of the month are calculated for the time actually worked by the employee. From 2 to 8 September 2013 M.P. Granatov was on annual paid leave. In what amount will he receive an advance payment for the first half of September 2013 (payment is made on September 16, 2013), if his monthly salary is 30,000 rubles, and production calendar for 2013 in September 21 working days?

According to the time sheet for the period from September 1 to September 15, 2013 M.P. Granatov worked 5 working days. The employee will receive wages for the first half of the month in the amount of 7143 rubles. (30,000 rubles: 21 working days × 5 working days).

When calculating wages for the hours actually worked, the employee will receive less in those months of the calendar year in which there are days off and non-working holidays in the first half of the month (in January, March, May, June and November).

At the same time, the amount of wages for the month will not change from this, since it does not depend on the availability of calendar month non-working public holidays(part 4 of article 112 of the Labor Code of the Russian Federation).

The downside of the calculation method of payroll is that not all organizations can apply it in practice. In particular, this will be difficult for companies in which:

The salary of an employee depends on the result of his work for the month, so it is impossible to objectively calculate the interim payment;

There is separate divisions in the regions and there is no possibility to receive timesheets twice a month.

Advance payroll method

With the advance method, wages for the first half of the month and the second should be accrued in approximately equal amounts (excluding bonus payments). Such a ratio of monthly salary payments is recommended in the letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709.

But the most optimal ratio of payments is 40% of the monthly salary. This amount of the advance was obtained by calculation. If we take into account that after withholding personal income tax, the employee receives 87% of the salary, then half will be 40% of the monthly salary (87%: 2 = 43.5%). The advance paid in this amount is as close as possible to the employee's salary.

Example. Let's use the condition of the example above, but change the method of calculating the advance. In the collective agreement of the company, the internal labor regulations, the employment contract with M.P. Granatov found that the salary for the first half of the month is 40% of the salary. In what size M.P. Granatov will receive an advance for the first half of September 2013?

With the advance method of calculating wages, it does not matter how many days M.P. worked. Pomegranates for the period from 1 to 15 September 2013. Therefore, M.P. Granatov will receive an advance payment of 12,000 rubles. (30,000 rubles × 40%).

The downside of the advance payroll method can be called a possible overpayment to an employee of wages if he receives an advance for actually not worked time (for example, for days of temporary disability) or quits in the period from the date of the advance payment for the first half of the month to the end of the month. However, the amount of the unworked advance payment issued on account of the payment of wages, the employer may withhold from the employee's wages on the basis of paragraph 2 of part 2 of Article 137 of the Labor Code of the Russian Federation. The employer has the right to take the decision to withhold (part 3 of article 137 of the Labor Code of the Russian Federation and letter of the Federal Tax Service of Russia for the city of June 30, 2008 No. 20-12 / 06114):

Not later than one month from the date of expiration of the period established for the return of the advance;

Provided that the employee does not dispute the grounds and amounts of deduction.

Visitors to the legal consultation asked 10 questions on the topic "". On average, the answer to a question appears in 15 minutes, and for a question, we guarantee at least two answers, which will begin to arrive within 5 minutes!

Please clarify the situation with the advance payment in my case. In December, she worked for 3 days, then she was on sick leave until the 15th of the month. The boss did not write me out, citing the fact that 16 times.

Question: Do I have to pay an advance on the 20th of the month if the employee goes on vacation from the 22nd? And one more thing: is it necessary to pay an advance if the employee was on vacation for the first half of the month? (Main book, 2010, n 12)

Question: Do I have to pay an advance on the 20th of the month if the employee goes on vacation from the 22nd? And one more thing: is it necessary to pay an advance if the employee was on vacation for the first half of the month? (“Main book”, 2010, n 12)

Answer: There is no concept of "advance payment" in the Labor Code of the Russian Federation.

Advance payment if the employee is on vacation

Annual paid leave is based on hours actually worked. But labor legislation does not prohibit providing leave in advance, that is, until the moment when the employee has the appropriate right. The employee will have to work out "advance" vacation days. If he quits without having worked out the period for which he has already used his vacation, the question arises of returning the previously accrued vacation pay.

Advance payment

Advance payment procedure. It is legal if the employee has not worked for a full month (he was on vacation or on sick leave for a week or two). Doesn't he get paid? Please answer.

According to Art. 129 of the Labor Code of the Russian Federation, wages are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

Payment of salary along with vacation pay.

Tell me please. Payment of wages in the organization is made before the 15th, and before the 30th. An employee goes on vacation on the 1st. On the 27th, he also receives vacation pay. Should we pay the entire salary before the vacation? If the employee wanted to receive the full salary for the entire month before going on vacation (and the month has not yet been finalized), should he report this to the accounting department and write an application to early payment salaries, and not refer to the fact that they always paid both vacation pay and salary, and you should do the same.

How to get an advance after a vacation?

Vacation. How long do you prepare for it, and how quickly it flies by. Inevitably, the day comes when it is time to get back to work. When you are on holiday, you don't want to miss out on anything. A tourist trip, shopping, meeting with friends - everything requires a lot of Money. The next paycheck is still far away. What to do? Of course, contact the employer and ask, which will be, more than ever, by the way, to pay the accumulated bills, fill the refrigerator with food and make other necessary purchases.

What is the advance payment for employees?

There is no statutory definition of advance. According to the sixth part of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, employment contract. The part of wages paid for the first half of the month is traditionally called an advance payment.

But in accordance with the first part of Art.

Do I need to pay an advance if the employee was on vacation or sick?

Salary must be paid at least twice. The first part is called advance. The second is pay. Everything is clear with the size of the advance payment for the fully worked time: the pay should be approximately equal (letter of the Ministry of Health dated February 25, 2009 No. 22-2-709). But what if the employee was on vacation or sick in the first half of the month? Does he need to pay? And if so, in what size?

As noted by Rostrud in a letter dated 08.

Vacation from the middle of the month. Do I need to pay an advance?

If the start of the employee's vacation begins on days other than the payment of wages and advance payment, vacation pay is paid to him 3 days before the start of the vacation, and wages and advance payment must be paid to him on the days that are established legal document employer.

Besides, Labor Code In the Russian Federation, there is no concept of "", salary must be paid every half a month for the days worked and the time of going on vacation does not affect its payment.

One of the employees of the organization was on vacation in the first half of the month. Payday is approaching. The personnel specialist doubts whether it is necessary to pay an advance if the employee was on vacation. We will help the personnel officer by suggesting the correct answer.

Reimbursement is based on actual hours worked.

Every fortnight, on the days established in the organization, employees need to pay wages (Article 136 of the Labor Code of the Russian Federation). Therefore, the salary consists of two parts:

advance payment (salary for the first half of the month);
final calculation for the month (salary for the second half of the month).

The advance amount should be reduced.

Now that we have talked about the nature of the salary advance, we can move on to the question of whether the advance is paid if the employee was on vacation.

Recall that the advance must be paid based on the actual hours worked in the first half of the month. Therefore, to calculate the advance if the employee was on vacation, you need to take into account the period of payment of average earnings. It turns out that if the employee does not have worked days in the first half of the month, then he can not be paid an advance.

Responsibility is provided for the payment of salaries once a month. The amount of the administrative fine will be (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):

The question of whether it is necessary to pay an advance to an employee if he is on vacation arises from the inaccuracy of generally accepted formulations. The labor legislation does not say anything about such a concept as "".

However, everyone knows that this is cash paid for the first half of the current month.

How to pay if during this period there is an absence of an employee in connection with a legal vacation?

Is it necessary if a person had a rest in the billing period?

Let's consider several situations:

when the first vacation day falls on the first part of the month;
when the vacation starts in the second half;
when the employee rests for the entire month.

In the first half

To deal with this issue, we will consider two cases.

Example 1

A person throughout the entire period for calculation, namely from the 1st to the 15th, is on vacation. On the 15th, the accounting department must accrue an advance payment to employees.

At this employee in the time sheet for the first 15 days there is a mark of no-show with the code OT (vacation).

Obviously, the employee does not have time worked during this period, which means that he is not entitled to an advance payment.

Example 2

The employee went on vacation on the 5th. In the timesheet, the employee has 4 days, from the 1st to the 4th inclusive.

This means that on the 15th, the employee must be given an advance in proportion to the days worked, that is, at the rate of 4 days worked.

Thus, we can conclude that if the employee’s vacation starts in the first half, then he will be entitled to an advance if there are days worked in the first 15 days.

If this period falls entirely on vacation, then the payment is not due. If there are working days, then you need to pay funds for them.

In the second

Let's consider another example.

The employee went on vacation on the 16th. Until the end of the month he will be on another vacation.

In the time sheet from the 1st to the 15th, the employee has working days. Obviously, the advance payment to the employee must be paid in accordance with the hours worked, that is, in full as usual.

Vacation pay will be issued to the employee separately, no later than three days before the start of the vacation (the 13th day). The amount of vacation pay will be included in the calculation at the end of the month, minus the amounts issued (vacation + advance payment).

Thus, if the start of the vacation falls on any day of the second half of the month, then the money for the current month must be paid in full.

As for the advance payment for the next month, you need to look at what day the employee will go to work, and accrue funds in accordance with the days worked.

The entire month

Since the employee does not have time worked on vacation, wages are neither accrued nor paid to him.

Accordingly, in this situation, the employee does not receive any money.

And he will not receive a salary either for the first or for the second part of the month, as there will be no working days.

But he will be paid vacation pay for the entire period.