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Deduction from wages - the procedure for deductions according to the Labor Code of the Russian Federation. Theory of everything Labor Code Article 137 of the Labor Code of the Russian Federation

The text of Article 137 of the Labor Code of the Russian Federation in new edition.

Deductions from wages employee are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:
to reimburse the unworked advance payment issued to the employee on account of wages;
to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;
to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in case of recognition by the body for consideration of individual labor disputes fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or downtime (part three of Article 157 of this Code);
upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.
In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide on the deduction from the employee's salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debts or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of deduction.

Salary overpaid to an employee (including in the event of incorrect application of labor legislation or other regulatory legal acts containing norms labor law), cannot be recovered from him, except in the following cases:
counting error;
if the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code);
if wages were overpaid to the employee in connection with his illegal actions established by the court.

N 197-FZ, Labor Code of the Russian Federation, current edition.

Commentary on Art. 137 of the Labor Code of the Russian Federation

Comments on the articles of the Labor Code will help to understand the nuances of labor law.

§ 1. Deductions from an employee's wages, which are made in cases provided for by other federal laws, primarily include tax deductions.

On January 1, 2001, the Tax Code of the Russian Federation came into force, the original version of which was significantly amended by the Federal Law of December 29, 2000 N 166-FZ (SZ RF. 2001. N 1 (part II). Art. 18 ). In accordance with the Tax Code of the Russian Federation, the tax rate on personal income is set at 13%, unless otherwise provided by the Labor Code.

§ 2. Other cases provided for by federal laws, when deductions from wages are allowed, include: deductions under executive documents when an employee is serving correctional labor; collection of alimony for minor children; compensation for harm caused by an employee to the health of another person, and in the event of the death of this person - to family members who suffered damage in connection with the death of the breadwinner; compensation for damage caused by a crime, and other cases expressly specified in laws. In these cases, the employer is obliged to comply with the decision of the judicial authority.

§ 3. The Code protects wages from unjustified deductions by establishing an exhaustive list of cases in which the employer has the right, at his own order, to make them from the wages due to the employee. This list includes a number of grounds provided earlier in Art. 124 of the Labor Code of the Russian Federation and newly introduced ones. Moreover, in all cases, the purpose of such deductions is the same - to pay off the employee's debt to the employer. The employer has the right to make deductions: to return the advance payment not worked out by the employee, issued to him on account of wages; to pay off an unspent and not returned in a timely manner an advance received by an employee in connection with a business trip or transfer to work in another locality (in other cases, the employee receives under the report amounts of money that he did not spend and did not return); to recover amounts overpaid due to accounting errors.

Among the grounds that give the employer the right to make deductions from wages, the Code includes the return of overpaid wages to the employee in case of recognition of his guilt in failure to comply with labor standards or idle time, when the fault of the employee is established by the body for the consideration of individual labor disputes.

In all the above cases, the employer has the right to make deductions only within the established period of time - no later than one month from the date of expiration of the period established for the return of an advance, repayment of debts or incorrectly calculated payments. Deductions within this period are allowed if one more condition is met - the employee does not dispute the grounds and amounts of deductions.

§ 4. As an independent basis for deductions from wages due to an employee, as before, the Code provides for the dismissal of an employee before the end of the working year in which he has already received annual paid leave, for unworked vacation days. This provides for a number of exceptions when deductions are not made. As a new basis, dismissal is provided for under paragraph 8 of Art. 77 TK. Other exceptions, as before, include dismissal due to: liquidation of the organization or termination of activity by the employer - an individual (clause 1 of article 81); reduction in the number or staff of employees of the organization (paragraph 2 of article 81); inconsistency of the employee with the position held or work performed due to the state of health in accordance with the medical report (subparagraph "a", paragraph 3 of article 81), is now not included among the grounds for exempting the employee from deductions from wages due to him, since this ground for dismissal is not provided for in the new version of Art. 81 TC; with a change in the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant); conscription of an employee for military service or sending him to an alternative alternative civil service(clause 1, article 83); reinstatement at work of an employee who previously performed this work, by decision state inspection labor or court (clause 2, article 83); recognition of an employee as completely disabled in accordance with a medical report (clause 5, article 83); death of an employee or employer - individual, as well as recognition by the court of an employee or employer - an individual as dead or missing (clause 6 of article 83); the onset of extraordinary circumstances that prevent the continuation labor relations if this circumstance is recognized by a decision of the Government of the Russian Federation or a body state power the corresponding subject of the Russian Federation (clause 7, article 83). In the new edition, the exceptions listed above are also supplemented by dismissal under paragraph 8 of Art. 77 TK.

Dismissal at the initiative of the employee good reasons(in connection with admission to study, retirement and in other cases) no longer applies to exceptions when deductions for unworked vacation days are not made.

§ 5. A new basis, giving the employer the right to make deductions from wages at his own disposal, is recognized as excessive payment to the employee in connection with his illegal actions. At the same time, the employer can make a deduction only if the illegal actions of the employee are established by the court.

§ 6. It is not allowed to deduct from the wages of an employee by order of the employer in cases other than those provided above. So, an employee cannot be charged wages that were overpaid to him due to the incorrect application of laws or other regulatory legal acts, for example, the amount of the rate (salary) for staffing or salary scheme; incorrectly defined tariff category etc.

§ 7. The commented article does not contain one more ground for deduction from the employee's wages by order of the employer, provided for by the Code. This is the recovery from the employee of the amount of damage caused through his fault, not exceeding the average monthly earnings (see commentary to Article 248).

The next commentary on article 137 of the Labor Code of the Russian Federation

If you have questions under Art. 137 of the Labor Code, you can get legal advice.

1. Deductions from an employee's wages may be made only in cases stipulated by the Labor Code or other federal laws. The prohibition on deductions, in addition to the cases established by law, ensures the protection of the wages of employees.

2. The content of the commented article corresponds to the provisions of the ILO Convention N 95 "On the protection of wages" (adopted in Geneva on July 1, 1979). Article 8 of the said Convention provides that deductions from wages may be made under the conditions and within the limits prescribed by national legislation or determined in collective agreements or in decisions of arbitral tribunals. Workers should be advised of the conditions and limits of such deductions. It is important to emphasize that Russian legislation does not provide for the possibility of deductions from wages based on collective agreement, since such conditions would worsen the position of the worker in comparison with the law.

No deductions are allowed at the discretion of the employer related to the imposition on the employee of part of the production costs, satisfaction of claims from third parties against the employer or employee without a court decision or the consent of the employee

3. Currently, other codes and federal laws establish the possibility of deductions from wages when levying taxes on personal income, when collecting fines as a criminal punishment, when serving a sentence in the form of corrective labor, when executing court decisions.

4. Deductions for the purpose of levying tax on personal income are made in accordance with the Tax Code. Article 226 of the Tax Code provides that organizations from which the taxpayer receives income are required to calculate, withhold from the taxpayer and pay the amount of the accrued tax on the income of individuals. These deductions must be made directly from the income of the taxpayer when they are actually paid. However, the amount of tax withheld cannot exceed 50% of the amount of the payment.

5. A fine as a criminal punishment is established by a court verdict. In accordance with Art. 31 of the Penal Code, a person sentenced to a fine is obliged to pay it within 30 days from the date the sentence enters into force, or at another time if the court decides on an installment plan. A convicted person who has not paid a fine set time, is recognized as maliciously evading the payment of a fine, and if the fine is established as additional view punishment, the bailiff collects the fine by force (Article 32 of the PEC). At the same time, one of the enforcement measures is the foreclosure of wages in accordance with Ch. 12 federal law dated October 2, 2007 N 229-FZ "On Enforcement Proceedings".

6. Deductions by virtue of a court decision are also made when an employee is serving correctional labor as a punishment for a criminal offense. The basis for the production of such deductions is the verdict of the court. In accordance with Art. 40 of the Penal Code, deductions are made from the salary of the convicted person in the amount established by the court verdict. The correct and timely deduction from the wages of the convicted person and the transfer of the amounts of deduction in the prescribed manner are assigned to the employer. The procedure for the production of deductions is established by Art. 44 PEC.

7. Deductions from wages are also possible on the basis of executive documents - writ of execution issued on the basis of a decision, sentence, ruling and decision of courts (judges); settlement agreements approved by the court; court orders, etc. In accordance with Art. 98 of the Federal Law "On Enforcement Proceedings", wages may be levied in the execution of executive documents containing a requirement to collect periodic payments; when recovering amounts not exceeding 10 thousand rubles; in the absence or insufficiency of the debtor Money and other property to fulfill the requirements of the executive document in full. Writs of execution and other executive documents are sent to the employer for recovery.

8. The Labor Code provides for the possibility of deductions from wages to pay off the employee's debt to the employer in the cases specified in Art. 137 of the Labor Code, as well as in order to compensate the employee for property damage caused to the employer.

On the procedure for compensation by the employee of property damage caused to the employer, see Art. 248 of the Labor Code and commentary to it.

9. An employee's debt to the employer may arise as a result of an advance paid to the employee on account of wages or in connection with a business trip or transfer to work in another locality. In the event that the employee has not worked off such an advance or has not used the amount issued in advance for the purposes of a business trip or moving to another area and does not return it voluntarily, its amount may be deducted from the employee's salary.

About the amounts issued to the employee when business trips, see Art. 168 TC and commentary to it.

10. An employer's order to withhold an advance from wages may be made under two conditions: 1) the employee does not dispute the grounds and amounts of deductions; 2) the order is made no later than one month from the date of expiration of the period established for the return of the advance.

The employee's objections to the grounds and amounts of deductions must be expressed in writing. At the same time, he may refer to the illegality or unreasonableness of the return of the indicated amounts, as well as to the incorrect determination of their amounts.

The monthly period starts from the day set for the return of the advance.

When returning an unworked advance payment issued on account of wages, such a period is established by agreement of the parties employment contract.

For an advance issued for a business trip, the return period is three working days after the employee returns from a business trip (clause 26 of the Regulations on the Peculiarities of Sending Employees on Business Trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749).

11. Debt to the employer may also arise in the event of payment of excessive amounts to the employee due to a calculation error. Counting error should be understood as an error in arithmetic operations when calculating the amounts payable. An employer's order to withhold from wages amounts overpaid due to a counting error is possible in the absence of a dispute with the employee regarding the grounds and amounts of these deductions, provided that the order is made within a month from the date of payment of incorrectly calculated amounts. If the employer misses a month, the amounts overpaid to the employee may be recovered in court.

Are not the result of an accounting error and are not subject to reimbursement of amounts overpaid due to incorrect application of legislation on remuneration, a collective agreement, an agreement or an employment contract, as well as errors of an organizational and technical nature (for example, when re-transferring funds to an employee’s bank account ). See also Determination of the Armed Forces of the Russian Federation of January 20, 2012 N 59-B11-17.

12. Amounts overpaid to an employee in the event that the body for consideration of an individual labor dispute recognizes the guilt of the employee in non-fulfillment of production standards or in idle time are subject to withholding.

For wages in case of non-fulfillment of production standards, see Art. 155 of the Labor Code and commentary to it.

For wages during downtime, see Art. 157 of the Labor Code and commentary to it.

13. The sums paid to the employee as payment for vacation are subject to deduction in case of his dismissal before the end of the working year for which the vacation was granted.

For the procedure for granting holidays, see Art. 122 TC and commentary to it.

In case of dismissal of an employee before the expiration of the working year for which the leave is granted, deductions are made at the final settlement with the employee. This rule does not apply when an employee is dismissed on the grounds provided for in paragraph 8 of Art. 77, paragraphs 1, 2, 4 of Art. 81, paragraphs 1, 2, 5 - 7 of Art. 83 TK.

14. Amounts overpaid to an employee in connection with his illegal actions established by the court are subject to withholding. For this type of deduction, the commented article does not provide for special rules. Since the illegality of the employee's actions was established by the court, the amount to be withheld is also established in court. The deduction itself in this case is carried out according to the rules established for deductions on the basis of a court decision.

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:

to reimburse the unworked advance payment issued to the employee on account of wages;

to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this of the Code);

upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide on the deduction from the employee's salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debts or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of deduction.

Wages overpaid to an employee (including in the event of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except in the following cases:

counting error;

if the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code);

if wages were overpaid to the employee in connection with his illegal actions established by the court.

Comments to Art. 137 of the Labor Code of the Russian Federation

1. In accordance with the UK (Article 81), in the absence of an agreement on the payment of alimony, alimony for minor children is collected by the court from their parents on a monthly basis in the amount of: for 1 child - 1/4, for 2 children - 1/3, for 3 or more children - 1/2 of the earnings and (or) other income of the parents. The size of these shares may be reduced or increased by the court, taking into account the financial or marital status of the parties and other noteworthy circumstances.

Types of earnings and (or) other income that parents receive in rubles and (or) in foreign currency and from which alimony collected for minor children is deducted in accordance with Art. 81 SK are determined by the Government of the Russian Federation.

Article 83 of the UK establishes the collection of alimony for minor children in a fixed amount of money.

In the absence of an agreement between the parents on the payment of maintenance for minor children and in cases where the parent obliged to pay maintenance has irregular, changing earnings and (or) other income, or if this parent receives earnings and (or) other income in whole or in part in kind or in foreign currency, or if he has no earnings and (or) other income, as well as in other cases, if the recovery of alimony in proportion to the earnings and (or) other income of the parent is impossible, difficult or significantly violates the interests of one of the parties, the court has the right to determine the amount of alimony collected on a monthly basis, in a fixed amount of money or simultaneously in shares (in accordance with Article 81 of the UK) and in a fixed amount of money.

The amount of a fixed sum of money is established by the court on the basis of the maximum possible preservation of the child's previous level of support, taking into account the financial and marital status of the parties and other noteworthy circumstances.

If children remain with each of the parents, the amount of alimony from one of the parents in favor of the other, less well-off, is determined in a fixed amount of money collected monthly and appointed by the court in accordance with paragraph 2 of Art. 83 SC.

2. Decree of the Government of the Russian Federation of July 18, 1996 N 841 approved. The list of types of wages and other income from which alimony for minor children is deducted (see paragraphs 1 - 4 of the List - not given).

3. Indication Federal Service Employment of Russia dated March 30, 1993 N P-7-10-307 "On the procedure for withholding alimony on executive documents transferred for collection to bodies public service Employment" establishes the procedure for withholding alimony on executive documents transferred for collection to the bodies of the state employment service.

When the child reaches the age of majority and in the absence of debt on alimony, the writ of execution is returned to the court that issued the decision. If the unemployed person has a debt, the writ of execution remains at the employment center until it is paid off.

4. The procedure for foreclosure on wages and other types of income of the debtor is determined by the Federal Law of October 2, 2007 N 229-FZ "On Enforcement Proceedings".

5. Art. 8 of ILO Convention No. 85 states that deductions from wages are permitted only under the conditions and within the limits established by law country or defined in the collective agreement or the decision of the arbitration body. Deductions from wages in favor of the employer, his representative or intermediary, providing direct or indirect remuneration for the purpose of obtaining or retaining a job, are prohibited (Article 9).

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:

to reimburse the unworked advance payment issued to the employee on account of wages;

to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

counting error;

if wages were overpaid to the employee in connection with his illegal actions established by the court.

Commentary on Art. 137 of the Labor Code of the Russian Federation

1. The employer is not entitled to make deductions from the wages of employees at his own discretion and in the amounts determined by him. The list of allowable deductions (for example, taxes, fines, alimony, etc.) and the procedure for their production are established by the Labor Code and other federal laws.

2. By general rule overpaid wages to an employee cannot be recovered from him by the employer, with the exception of statutory cases.

Second commentary on Article 137 of the Labor Code

1. Deductions from an employee's wages, which are made in cases provided for by other federal laws, primarily include tax deductions.

2. Other cases provided for by federal laws, when deductions from wages are allowed, include: deductions under executive documents when an employee is serving correctional labor; collection of alimony for minor children; compensation for harm caused by an employee to the health of another person, and in the event of the death of this person, to family members who suffered damage in connection with the death of the breadwinner; compensation for damage caused by a crime, and other cases expressly specified in laws. In these cases, the employer is obliged to comply with the decision of the judicial authority.

3. The Code protects wages from unreasonable deductions by establishing an exhaustive list of cases where the employer has the right, at his own order, to make them from the wages due to the employee. This list includes a number of grounds provided earlier in Art. 124 of the Labor Code of the Russian Federation and newly introduced ones. Moreover, in all cases, the purpose of such deductions is the same - to pay off the employee's debt to the employer. The employer has the right to make deductions: to return the advance payment not worked out by the employee, issued to him on account of wages; to pay off an unspent and not returned in a timely manner an advance received by an employee in connection with a business trip or transfer to work in another locality (in other cases, the employee receives under the report amounts of money that he did not spend and did not return); to recover amounts overpaid due to accounting errors.

4. As an independent basis for deductions from wages due to an employee, as before, the Code provides for the dismissal of an employee before the end of the working year in which he has already received annual paid leave, for unworked vacation days. This provides for a number of exceptions when deductions are not made. As a new basis, dismissal is provided for. Other exceptions, as before, include dismissal due to: liquidation of the organization or termination of activity by the employer - an individual (clause 1 of article 81); reduction in the number or staff of employees of the organization (paragraph 2 of article 81); inconsistency of the employee with the position held or work performed due to the state of health in accordance with the medical report (subparagraph “a”, paragraph 3 of article 81), is now not included among the grounds for exempting the employee from deductions from wages due to him, since this ground for dismissal is not provided in the new edition; with a change in the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant); conscription of an employee for military service or sending him to an alternative civilian service that replaces it (clause 1, article 83); reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or court (paragraph 2 of article 83); recognition of an employee as completely disabled in accordance with a medical report (clause 5, article 83); the death of an employee or employer - an individual, as well as the recognition by the court of an employee or employer - an individual as dead or missing (clause 6 of article 83); the onset of emergency circumstances that prevent the continuation of labor relations, if this circumstance is recognized by the decision of the Government of the Russian Federation or the state authority of the corresponding subject of the Russian Federation (clause 7, article 83). In the new edition, the exceptions listed above are also supplemented by dismissal under paragraph 8 of Art. 77 of the Labor Code of the Russian Federation.

Dismissal at the initiative of an employee for good reasons (in connection with admission to study, retirement, and in other cases) is no longer an exception when deductions for unworked vacation days are not made.

5. A new basis, giving the employer the right to make deductions from wages on his own behalf, is the excessive payment to the employee in connection with his illegal actions. At the same time, the employer can make a deduction only if the illegal actions of the employee are established by the court.

6. It is not allowed to deduct from the salary of an employee by order of the employer in other cases, in addition to those provided above. So, an employee cannot be charged wages that have been overpaid to him due to the incorrect application of laws or other regulatory legal acts, for example, the size of the rate (salary) according to the staffing table or the salary scheme is incorrectly determined; the tariff category is incorrectly defined, etc.

7. The commented article does not contain one more reason for withholding from the employee's salary by order of the employer, provided for by the Code. This is the recovery from the employee of the amount of damage caused through his fault, not exceeding the average monthly earnings (see commentary to Article 248).

ST 137 of the Labor Code of the Russian Federation.

Deductions from the employee's wages are made only in cases provided for
this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer
can be produced:

to reimburse the unworked advance payment issued to the employee on account of wages;
to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;
to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this of the Code);
upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this
article, the employer has the right to decide to deduct from the employee's salary not
later than one month from the date of expiration of the period established for the return of the advance payment, repayment
debt or incorrectly calculated payments, and provided that the employee does not dispute
bases and sizes of retention.

Salary overpaid to an employee (including in case of incorrect
application of labor legislation or other regulatory legal acts containing
labor law), cannot be recovered from him, except in the following cases:

counting error;
if the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code);
if wages were overpaid to the employee in connection with his illegal actions established by the court.

Commentary on Art. 137 of the Labor Code of the Russian Federation

1. Deductions from an employee's wages may be made only in cases provided for by the Labor Code of the Russian Federation or other federal laws. The prohibition on deductions, in addition to the cases established by law, ensures the protection of the wages of employees.

2. The content of the commented article corresponds to the provisions of the ILO Convention N 95 "On the protection of wages" (adopted in Geneva on July 1, 1979). Article 8 of the said Convention provides that deductions from wages may be made under the conditions and within the limits prescribed by national legislation or determined in collective agreements or in decisions of arbitral tribunals. Workers should be advised of the conditions and limits of such deductions. It is important to emphasize that Russian legislation does not provide for the possibility of deductions from wages on the basis of a collective agreement, since such conditions would worsen the position of the employee in comparison with the law.

4. Deductions for the purpose of levying tax on personal income are made in accordance with the Tax Code. provides that organizations from which the taxpayer receives income are required to calculate, withhold from the taxpayer and pay the amount of the accrued tax on the income of individuals. These deductions must be made directly from the income of the taxpayer when they are actually paid. However, the amount of tax withheld cannot exceed 50% of the amount of the payment.

5. A fine as a criminal punishment is established by a court verdict. In accordance with Art. 31 of the Penal Code, a person sentenced to a fine is obliged to pay it within 30 days from the date the sentence enters into force, or at another time if the court decides on an installment plan. A convicted person who has not paid a fine within the prescribed period is recognized as maliciously evading the payment of a fine, and if the fine is established as an additional type of punishment, the bailiff collects the fine by force (Article 32 of the Penal Code). At the same time, one of the enforcement measures is the foreclosure of wages in accordance with Ch. 12 of the Federal Law of October 2, 2007 N 229-FZ "On Enforcement Proceedings".

7. Deductions from wages are also possible on the basis of executive documents - writ of execution issued on the basis of a decision, sentence, ruling and decision of courts (judges); settlement agreements approved by the court; court orders, etc. In accordance with Art. 98 of the Federal Law "On Enforcement Proceedings", wages may be levied in the execution of executive documents containing a requirement to collect periodic payments; when recovering amounts not exceeding 10 thousand rubles; in the absence or insufficiency of the debtor's funds and other property to fulfill the requirement of the executive document in full. Writs of execution and other executive documents are sent to the employer for recovery.

8. The Labor Code of the Russian Federation provides for the possibility of deductions from wages to pay off the employee's debt to the employer in the cases specified in Art. 137 of the Labor Code of the Russian Federation, as well as in order to compensate the employee for property damage caused to the employer.

On the procedure for compensation by the employee of property damage caused to the employer, see.

For amounts issued to an employee on business trips, see to it.

The monthly period starts from the day set for the return of the advance.

When returning an unworked advance payment issued on account of wages, such a period is established by agreement of the parties to the employment contract.

For wages in case of non-fulfillment of production standards, see Art. 155 of the Labor Code of the Russian Federation and commentary to it.

For wages during downtime, see Art. 157 of the Labor Code of the Russian Federation and commentary to it.

13. The sums paid to the employee as payment for vacation are subject to deduction in case of his dismissal before the end of the working year for which the vacation was granted.

For the procedure for granting holidays, see Art. 122 of the Labor Code of the Russian Federation and commentary to it.

New edition Art. 137 of the Labor Code of the Russian Federation

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:

to reimburse the unworked advance payment issued to the employee on account of wages;

to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

counting error;

Commentary on Article 137 of the Labor Code of the Russian Federation

Deductions from wages are made:

1) by virtue of law - income tax and insurance contributions to the Pension Fund;

2) by court decisions - fines imposed in an administrative manner, when serving correctional labor for committing a crime, when compensating for damage caused by the parties to an employment relationship;

3) by order of the employer.

The law establishes that deductions from wages at the initiative of the employer can be made only in expressly provided cases:

1) to compensate for the unworked advance payment issued to the employee on account of wages;

2) to pay off an unused advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases;

3) to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee in case of non-compliance with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation) or downtime due to the fault of the employee (part 3 of article 157 of the Labor Code) code of the Russian Federation);

4) upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part 1 of Art. 77 or paragraph 1, 2 or paragraph 4 of part 1 of Art. 81, paragraphs 1, 2, 5, 6 and 7 of Art. 83 of the Labor Code of the Russian Federation.

In all other cases, deductions are made by filing a lawsuit by the employer in court. In the cases listed above (with the exception of the recovery of an unearned advance), the employer may issue an appropriate order no later than one month.

counting error;

if the body for consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation) or idle time (part 3 of article 157 of the Labor Code of the Russian Federation);

if wages were overpaid to the employee in connection with his illegal actions established by the court.

Another commentary on Art. 137 of the Labor Code of the Russian Federation

1. Article 137 of the Labor Code of the Russian Federation establishes the grounds for deductions from the employee's wages. Deductions may be made only in cases stipulated by the Labor Code or other federal laws. By establishing a ban on deductions, in addition to the cases established by laws, the protection of the wages of employees is ensured.

2. Content of Art. 137 of the Labor Code of the Russian Federation corresponds to the provisions of the ILO Convention N 95 "On the Protection of Wages". Article 8 of the Convention provides that deductions from wages may be made under the conditions and within the limits prescribed by national law or defined in collective agreements or arbitration awards. Workers should be advised of the conditions and limits of such deductions. It is important to emphasize that Russian legislation does not provide for the possibility of deductions from wages on the basis of a collective agreement, since such conditions would worsen the position of the employee in comparison with the law.

Any deductions at the discretion of the employer related to the imposition on the employee of part of the production costs, satisfaction of claims from third parties against the employer or employee without a court decision or the consent of the employee are not allowed.

3. Currently, other codes and federal laws establish the possibility of deductions from wages when levying taxes on personal income, when collecting administrative fines, fines as a criminal punishment, when serving a sentence in the form of corrective labor, when executing court decisions.

5. In accordance with Art. 32.2 of the Code of the Russian Federation on administrative offenses an administrative fine must be paid by a person brought to administrative responsibility by depositing or transferring the amount of the fine to a bank or other credit organization. In case of failure to pay an administrative fine on time, a copy of the decision to impose a fine shall be sent by the judge (body official), who issued the decision, to the employer at the place of work held accountable for withholding the amount of the fine from wages.

6. A fine as a criminal punishment is established by a court verdict. In accordance with Art. 31 of the Penal Code of the Russian Federation, a person sentenced to a fine is obliged to pay it within 30 days from the date the sentence enters into force. In case of non-payment of the fine, levy is voluntarily levied on the property of the convict, and if the amount of the fine does not exceed two minimum dimensions remuneration, in the absence of property or insufficiency of property to fully repay the amount of the fine, the penalty may be levied on wages. Execution of punishment in the form of a fine is assigned to bailiffs.

7. Deductions by virtue of a court decision are also made when an employee is serving correctional labor as a punishment for a criminal offense. The basis for the production of such deductions is the verdict of the court. In accordance with Art. 40 of the Criminal Executive Code of the Russian Federation, deductions are made from the wages of the convict in the amount established by the court verdict. The correct and timely deduction from the wages of the convicted person and the transfer of the amount of deduction in the prescribed manner is entrusted to the employer. The procedure for the production of deductions is established by Art. 44 PEC.

8. Deductions from wages are also possible on the basis of executive documents - writ of execution issued on the basis of a decision, sentence, ruling and decision of courts (judges); settlement agreements approved by the court; court orders, etc. In accordance with Art. 64 of the Federal Law of July 21, 1997 N 119-FZ (as amended on November 3, 2006) "On Enforcement Proceedings", wages may be levied: when collecting periodic payments; when recovering amounts not exceeding two minimum wages; in the absence of the debtor's property, which can be levied. Writs of execution and other executive documents are sent to the employer for recovery.

9. The Labor Code provides for the possibility of deductions from wages to pay off the employee's debt to the employer in the cases specified in Art. 137 of the Labor Code, as well as in order to compensate the employee for property damage caused to the employer.

On the procedure for compensation by the employee of property damage caused to the employer, see Art. 248 of the Labor Code of the Russian Federation and commentary to it.

10. An employee's debt to the employer may arise as a result of an advance paid to the employee on account of wages or in connection with a business trip or transfer to work in another locality. In the event that the employee has not worked off such an advance or has not used the amount issued in advance for the purposes of a business trip or moving to another area and does not return it voluntarily, its amount may be deducted from the employee's salary.

For amounts issued to an employee on business trips, see Art. 168 of the Labor Code of the Russian Federation and commentary to it.

11. An employer's order to withhold an advance from wages can be made under two conditions:

The employee does not dispute the grounds and amounts of deductions;

The order is made no later than one month from the date of expiration of the period established for the return of the advance.

12. The employee's objections to the grounds and amounts of deductions must be expressed in writing. At the same time, he may refer to the illegality or unreasonableness of the return of the indicated amounts, as well as to the incorrect determination of their amounts.

13. The monthly period starts from the day set for the return of the advance.

When returning an unworked advance payment issued on account of wages, such a period is established by agreement of the parties to the employment contract.

For an advance issued for a business trip, the return period is three days after the employee returns from a business trip (clause 19 of the Instruction on business trips approved by the Decree of the USSR Ministry of Finance, the USSR State Labor Committee and the All-Union Central Council of Trade Unions of April 7, 1988 (Bulletin of the USSR State Labor Committee. 1988 .N 8)).

14. Debt to the employer may also arise in the event of payment of excessive amounts to the employee due to a counting error. Counting error should be understood as an error in arithmetic operations when calculating the amounts payable. An employer's order to withhold from wages amounts overpaid due to a counting error is possible in the absence of a dispute with the employee regarding the grounds and amounts of these deductions, provided that the order is made within a month from the date of payment of incorrectly calculated amounts. If the employer misses a month, the amounts overpaid to the employee may be recovered in court.

Are not the result of a counting error and are not refundable for amounts overpaid due to the misapplication of pay legislation, a collective agreement, agreement or employment contract.

15. Amounts overpaid to an employee in the event that the body for consideration of an individual labor dispute recognizes the employee's guilt in non-fulfillment of production standards or in idle time are subject to withholding.

For wages in case of non-fulfillment of production standards, see Art. 155 of the Labor Code of the Russian Federation and commentary to it.

For wages during downtime, see Art. 157 of the Labor Code of the Russian Federation and commentary to it.

16. The amounts paid to the employee as payment for vacation are subject to deduction in case of his dismissal before the end of the working year for which the vacation was granted.

For the procedure for granting holidays, see her.

If the employee refuses to be transferred to another job, which is necessary for him in accordance with the medical certificate issued in the prescribed manner (clause 8 of article 77 of the Labor Code of the Russian Federation);

In connection with the liquidation of the organization or the termination of activities by the employer - an individual (clause 1 of article 81 of the Labor Code of the Russian Federation);

In connection with a reduction in the number or staff of employees (clause 2 of article 81 of the Labor Code of the Russian Federation);

In relation to the head of the organization, his deputies and the chief accountant - in connection with a change in the owner of the organization's property (clause 4, article 81 of the Labor Code of the Russian Federation);

In connection with the conscription of an employee for military service or sending him to an alternative civilian service that replaces it (clause 1, article 83 of the Labor Code of the Russian Federation);

In connection with the reinstatement of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2, article 83 of the Labor Code of the Russian Federation);

In connection with the recognition of an employee as completely disabled in accordance with a medical report (clause 5, article 83 of the Labor Code of the Russian Federation);

In connection with the death of an employee or employer - an individual, as well as the recognition by the court of an employee or employer - an individual as dead or missing (clause 6 of article 83 of the Labor Code of the Russian Federation);

In connection with the onset of emergency circumstances that prevent the continuation of labor relations (clause 7, article 83 of the Labor Code of the Russian Federation).

17. The amounts overpaid to the employee in connection with his illegal actions established by the court are subject to deduction. For this type of deduction, Art. 137 of the Labor Code of the Russian Federation does not provide for special rules. Since the illegality of the employee's actions was established by the court, the amount to be withheld is also established in court. The deduction itself in this case is carried out according to the rules established for deductions on the basis of a court decision.

Deduction from wages - the procedure for deductions according to the Labor Code of the Russian Federation. Theory of everything Labor Code Article 137 of the Labor Code of the Russian Federation

Commentary on Art. 137 of the Labor Code of the Russian Federation

The next commentary on article 137 of the Labor Code of the Russian Federation

Comments to Art. 137 of the Labor Code of the Russian Federation

Commentary on Art. 137 of the Labor Code of the Russian Federation

Second commentary on Article 137 of the Labor Code

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Commentary on Article 137 of the Labor Code of the Russian Federation

Another commentary on Art. 137 of the Labor Code of the Russian Federation

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