Payday is the longest-awaited day at work for all employees. If the organization pays salaries through the cash desk, then in all the corridors and departments from the very morning, when the money is brought in, there is a revival.

And only an accountant, even in such seemingly joyful moments, should keep his ears on top of his head. Because his sacred duty is not only to receive his “hard money”, but also to ensure the payment of salaries to other employees in accordance with all the rules of the law. How to do this, read the article.

1. Payment of salaries through the cashier: we set the rules

2. Pay date

3. Payrolls for the payment of salaries

4. Paying salaries through the cashier - a step-by-step procedure

5. Deadline for payment of wages according to the statement

6. Issuance of wages on an account cash warrant

7. Payroll - Posting

8. Payroll - example

9. Paying salaries through the cash desk in 1C

10. What else to look for when paying salaries from the cash desk

So let's go in order. If you don't have time to read a long article, check out short video below, from which you will learn all the most important on the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Payment of salaries through the cashier: we set the rules

All rules in force in the organization and regarding the procedure, form, timing, place of payment wages, fixed in local regulation(part 2 of article 131, parts 3, 4, 6 of article 136 of the Labor Code of the Russian Federation). It could be collective agreement or internal labor regulations. Also, the rules for the payment of wages can be prescribed in employment contract with an employee.

Wages can be paid to an employee in cash in rubles, as well as in non-monetary form (parts 1, 2 of article 131 of the Labor Code). Wages in cash are paid at the place of work (part 3 of article 136 of the Labor Code). To pay wages in cash, the employer ensures their availability at the cash desk of the organization on the day of payment of wages.

For the payment of wages from the cash desk of the organization may be involved two sources Money :

1. Payment of salaries through the cashier is made from funds withdrawn from the current account. An authorized employee of the organization, for whom a check for receiving money has been issued, for example, a cashier, can withdraw money for a salary from a current account. The check must indicate the purpose: the issuance of wages.
2. Wages can be paid from the funds received by the cashier of the organization for goods sold, work performed, services rendered. Instruction of the Central Bank dated 07.10.2013 No. 3073-U allows this.

2. Pay date

Until September 2016, the Labor Code did not set specific deadlines for the payment of wages. Article 136 simply stated that wages were paid at least every fortnight. A specific date of payment should be set in the internal documents of the company.

In order to comply with the “half a month” rule, the salary is divided into at least two parts - for the first half of the month (the so-called “advance payment”) and the final payment for the second half of the month.

In July 2016, amendments were adopted to this article, which come into force on October 3, 2016. The specific pay date is still set by the organization, but there is a deadline − no later than 15 calendar days from the date of the end of the period for which it is accrued.

Thus, the advance payment (in fact, this is the salary for the first half of the month) must be paid no later than the 30th day, and the final payment no later than the 15th day of the next month.

The rules on deadlines are the same for everyone, so even if employees want to shift deadlines or pay salaries once a month, it is impossible.

However, officials in their letters recommend not postponing the dates of payments: the advance payment should be paid in the middle of the month, until the 20th day of the maximum, and the final payment by the 5th day of the next month. And there should be a gap of about 15 days between payments.

Please note that it is impossible to establish that a salary in an organization is paid “not later than a certain date” or in a range of dates. Because the TC requires a specific day to be set.

However, it is acceptable, if the company is large, to establish for different categories employees or different departments different payment dates(Rostrud letter No. PG/6310-6-1 dated June 20, 2014). For example, workers on the 3rd and 18th, administration on the 4th and 19th.

If the pay date falls on a holiday, it is paid on the day preceding the holiday.

3. Payrolls for the payment of salaries

Salary from the cash desk can be paid according to:

• expenditure cash orders (form No. KO-2)
• payroll statements (form No. T-49)
• pay slips (form No. T-53)

You can see an example of a payroll in the screenshots.

On the first page of the payroll, the name of the organization and division are indicated if a separate statement is compiled for each division.

The payment period according to the statement, the amount in words and figures, the number and date of the statement, the period for which wages are paid are also entered. Head of organization and Chief Accountant put their signatures.

On the second page there is a plate in which the personnel numbers and names of all employees who will receive money on it are entered. The amount in rubles to be issued is indicated.

Employees put signatures directly upon receipt of funds from the cashier.

4. Paying salaries through the cashier - a step-by-step procedure

Regardless of which document will be used to pay salaries through the cash desk, the sequence of actions for issuing money will be the same. It is made up of the following steps.

1. Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so. Completed and signed documents are transferred to the cashier for execution.
2. The cashier, having received a statement or cash register, checks the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and its compliance with the sample, the correspondence of the amounts of cash written in numbers to the amounts written in words.
3. The cashier issues cash directly to the recipient specified in the cash register or statement. Or in a power of attorney, if another person will receive money for the employee.

To identify the recipient, the cashier asks him show your passport or other identification document, and for the recipient by proxy - power of attorney and an identity document.

The cashier checks the compliance of the last name, first name, patronymic, indicated in the passport, with the data indicated in the cash register or statement, if available, indicated in the power of attorney.

If the issuance of money is made by proxy, in the text of the RKO, after the name of the recipient of the money, the cashier indicates the name of the person who is entrusted with receiving the money.

When receiving money by an authorized person according to a statement before the signature of the person who is entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the RKO or statement, according to which the issue was made.

1. The cashier prepares the amount of cash to be dispensed and hands over the cash register or statement to the recipient for signature.
2. The cashier recalculates the amount prepared for withdrawal so that the recipient can clearly see his actions, and gives the recipient cash by sheet, piece counting. The recipient can count the money received under the supervision of the cashier.
3. After the issuance of money by RKO, the cashier signs it.

5. Deadline for payment of wages according to the statement

If the issue was made according to the statement, then after all the employees received the money, or not all of them received, but the period set for the issue ended, the cashier indicates the amount of wages paid.

Opposite the names of the persons to whom the salary has not been paid, the cashier puts a stamp or makes a mark by hand: “Deposited”. The amount of the deposited salary is indicated in figures and in words.

Then the cashier puts his signature and gives the statement to the accountant for verification.

Looking at the payroll form, you probably noticed the lines on the first page "To the cashier for payment on time". What dates can be indicated here and how long can the payroll period be delayed according to the statement?

The payment (settlement and payment) statement is valid for a period determined by the head of the organization, but not more than 5 working days, including the day of receipt of cash from the bank (clause 6.5 of the Central Bank Directive dated 11.03.2014 No. 3210-U).

Therefore, the beginning of the period for this line will be the date set by the local act for the payment of wages. The end of the period is a maximum of the 5th business day from the day the money was received from the bank.

6. Issuance of wages on an account cash warrant

After the statement is closed, the calculations for it are made, for the entire amount of payments according to the statement, an expenditure cash warrant is drawn up. Details of this RKO are indicated in the payroll. RKO date - the last day of payment of wages according to the statement.

The statement is an annex to the cash register and it contains its details. Sometimes they ask - where to file a statement for paying salaries? The answer is to the expenditure cash warrant, which reflects the amount paid according to the statement.

An organization may decide not to use the statements. Sometimes this is due to the fact that employees do not know who receives and how much. In this case, it is made issuance of wages on account cash warrant. And it is compiled for each employee separately. The line "Issue" indicates the specific name of the employee who receives the money.

On the basis of RKO, compiled both for the entire amount of wages, and for each employee separately, an entry is made in the cash book (form No. KO-4).

If the amount of cash remaining in the cash desk of the organization after the payment of wages, taking into account the deposited amounts, exceeded the cash balance limit, then the amount exceeding the limit must be returned to the bank on the same day (clause 2 of Directive N 3210-U).

7. Payroll - Posting

If wages are paid through the cash desk, the posting will be made using accounts:

• 70 "Settlements with personnel for wages"
• 50 "Cashier" - when paying salaries from the cash desk

And when paying salaries by transfer to employees' cards, account 51 "Settlement account" is used.

In this way:

Debit 70 - Credit 50- when paying salaries from the cash desk

Debit 70 - Credit 51– when paying salaries from a current account by transferring to employees’ cards

If the salary is not received by the employee on time, then it is deposited, and the following entry is made:

Debit 76 subaccount "Calculations on deposited amounts" - Credit 70- for the amount of unreceived wages by the employee.

8. Payroll - example

Sokol LLC has set the date for the payment of salaries - the 7th day of the month following the settlement one. For the marketing department, a statement was drawn up for 3 employees in the amount of 50,000 rubles.

Debit 50 - Credit 51 - in the amount of 50,000 rubles. - Received money from the bank to pay salaries

Salary was issued on July 7: 15,000 rubles. Received by proxy by the wife of the marketer Solovyov S.S., 20,000 rubles. received personally by the head of the marketing department Chaikin O.L. Copywriter Vorobyov V.V. I was absent from work and could not get paid.

Debit 70 - Credit 50 - in the amount of 35,000 rubles. - the wages from the cash desk were issued to the employees

On July 12, the statement was closed, the salary not received by Vorobyov was deposited and handed over by the cashier Sinitsyna to the current account.

Debit 70 - Credit 76 - in the amount of 15,000 rubles. - wages not received on time by the employee are deposited

Debit 51 - Credit 50 - in the amount of 15,000 rubles. – deposited wages deposited in the bank

9. Paying salaries through the cash desk in 1C

For those who keep records in the 1C: Accounting program - see how wages are paid through the cash desk in 1C in video format.

10. What else to look for when paying salaries from the cash desk

Now some important points that you should pay attention to so as not to "run into" trouble.

The listing can indicate only payroll amounts and social benefits. Do not indicate in the statement, but issue according to individual cash and settlement services: reimbursement travel expenses, compensation for the use of personal property, dividends, rent payments, etc.

Please note that the money intended for such payments cannot be kept in cash in excess of the limit during the salary payment period. You can exceed the limit during this period (but not more than 5 working days) only by the amounts that are included in the statement as wages and social benefits.

Do not show payroll individuals who worked in the organization on civil law contracts . Regular payments according to the payroll can be a reason for trying to reclassify civil contracts into labor contracts and charge additional insurance premiums.

Cash payment of wages foreign workers (temporarily staying in the Russian Federation) is not allowed (part 2 of article 14 of Law No. 173-FZ “On currency regulation and currency control”). Such employees need to transfer salaries to a bank account.

What problematic issues regarding the payment of wages from the cash desk have you accumulated? Ask them in the comments!

You can also, on the issue of wage payment dates.

Payment of salaries through the cashier: terms and rules

During official employment, in order not to get into a mess and not be left without honestly earned money, each applicant is advised to carefully read the work schedule of a particular organization. This document must contain information about the mode of operation, the valuewages, etc.. Naturally, this is not the whole list of what the document should contain, which the employer must submit to you before starting labor activity. However, now we will consider in detail issues related only to wages. and such important nuanceshow the procedure, place and terms of payment of wages. After all, not so long ago, in the corresponding article amendments have been made, which should be known not only to organizations offering work, but also to people who are just in search of it.

Responsibilities of the employer: what is the salary

Let's start with the first thing that employers should pay attention to. According to Art. 136 Labor Code of the Russian Federation v new edition during the transfer of wages, the organization providing the job, in writing must notify each employee of constituent parts salary to be paid. The components are just the amounts from which the monthly salary is formed, namely: directly the payment itself for the work done, compensation (for work in difficult or harmful working conditions) and payments that have a stimulating effect on the employee ( additional payments, allowances for experience and length of service, bonuses, etc.)

Late payment of salaries and deductions

If the employer acts illegally and does not pay wages, vacation or leave pay within the terms established by the employment contract, then in this case he is obliged to include additional compensation in the amount of salary. The component may also include deductions (fines). The reasons for such deductions must be clearly stated on the pay slip. Well, in the end, taking into account all of the above parts, the employee must see in such a receipt the final amount to be paid.

Where and how wages are paid

The payroll sheet must comply with the form established by the employer and the representative body of employees. The procedure for approving this list is regulated by Art. 372 Labor Code. Currently, there is practically no payroll directly in the organization where labor activity is carried out. Exceptions happen, but there are very few such enterprises left.

Now employers transfer money to credit and banking organizations, which employees must indicate in the relevant application. The conditions for the transfer of money are determined in a collective or employment contract. It is worth noting that the employer does not have the right to prohibit a person working in his company from preventing the change of bank details or other personal data for subsequent money transfers. And this means that the employee can always make changes to the application and receive his own salary for any bank card. The only thing to remember: the change of details must be carried out no later than 5 working days before the payment of wages. Otherwise, the employee may be left without money at all in some month, and the employer will definitely not be to blame in this situation.

Salary sheet and the responsibility of the employer for not issuing it

In Art. 136 of the Labor Code of the Russian Federation explains that payslip formmust be approved by local regulations. Since the issuance of a pay slip is a direct responsibility of an organization or enterprise, an employer may face administrative liability for non-compliance with this law. One important point A: Pay slips can only be issued in writing. Usage electronic form also allowed, but only for those employees who carry out their activities for the benefit of the employer's enterprise remotely. Art. 136 Labor Code of the Russian Federation with commentscontains information that a personal settlement form is drawn up for each employee. It indicates all the data of the employee, so the issuance of such a sheet must take place personally to preserve confidential information.

Marks on receipt of the pay slip - a necessity or an excess?

Many believe that such a document requires a seal or signature. However, this is not spelled out in any normative act. Even if the employee receives a pay slip without a seal,not broken. Such behavior by the employer is quite acceptable and is not an offense. It is also a very common misconception that the issuance of sheets should be made exclusively under the personal signature of the employee in a specially designated journal. Probably, this decision will be correct for the labor inspectorate if the employee suddenly forgets that the pay slip has already been issued to him. But these actions are not mandatory, as they are not fixed in Art. 136 Labor Code of the Russian Federation . That is why in most organizations this method has not been used for a long time.

How salary is paid depending on its form

If the salary has a non-cash form, then in this case the employee should clarify the terms and place of its payment with his employer. All these nuances should also be clearly spelled out in the collective or labor agreement. In any case, the funds earned by the work of the employee must be transferred to the employee himself. The only exceptions are other payment methods that are usually provided for by federal law. An example is a common everyday situation: an employee does not pay for the use of housing and communal services. As a result, the housing and communal administration, by a court decision, can block the defaulter's funds in his salary account or send a request to the organization to transfer a certain amount of the employee's salary directly to their account.

Payouts on weekdays and holidays

In accordance with Art. 136 Labor Code of the Russian Federation employermust necessarily transfer wages several times a month (2-3 times). The day on which the salary should be credited to the employee’s personal bank account or issued to him personally at the enterprise (other cases described earlier in this article are possible) is established and prescribed in the collective / labor agreement or can be clarified in the internal regulations organizations. Other payment terms may be established by the Federal Law individually for certain categories of employees. In this case, the state of health of the employee (for example, disability), his social status (the large family) etc.

As for weekends and public holidays, in this case the article also provides for certain exceptions. “If the day of the payment of salaries falls on a weekend or holiday, then the employer must make payments on the eve of this day,” it is indicated. in Art. 136 Labor Code of the Russian Federation . Holiday funds must be paid at least 3 days before the start of the holiday.

The Labor Code of the Russian Federation is a set of laws, norms and acts that define the relationship between an employer and an employee. At the Labor Code of the Russian Federation great amount functions, and the laws prescribed in it govern every aspect of labor relations. In particular, it states:

• Conditions for hiring new employees;
• Obligations of a citizen as an employee;
• Duties legal entity as an employer;
• Payroll issues;
• Procedure for registration of sick leave, vacations, business trips, etc.;
• Safety precautions, ways to communicate it to workers;
• Issues of downsizing and layoffs.

The most interesting for an ordinary employee will be Art. 136 of the Labor Code of the Russian Federation, since it discusses in detail all issues related to the payment of wages, namely the specific terms for the payment of wages, the place and procedure for these payments.

It is worth noting that article number 136 of the Labor Code of the Russian Federation does not say a word about what wages are in general. It is defined in article 129 of the Labor Code of the Russian Federation. It says that salary the material remuneration of the worker is considered. Also, any payments that stimulate an employee or are given to him for successful work fall under the definition of wages: bonuses, compensations, allowances, and so on.

Also, a whole section at number 6 is devoted to wages in the Labor Code of the Russian Federation. It has 3 chapters that consider:

• Basic definitions, provisions and concepts;
• Rules for the payment of wages: the procedure for issuing remuneration, the timing of payment of wages, the method of transfer;
• Issues of labor rationing: basic regulations, changes in standards, etc.

Art. 136 Labor Code of the Russian Federation

Now let's take a closer look at article number 136 of the Labor Code of the Russian Federation. It is included in the second chapter of the sixth section of the Labor Code of the Russian Federation and is called "The procedure, place and timing of payment of wages." It begins with an indication of how exactly the employer should report how exactly he will receive his wages. The very first line in 136 of the Labor Code of the Russian Federation clearly states that when paying wages, the employer (or rather, an authorized accountant) is obliged to convey the following information to the employee in writing:

• The amount of wages without other accruals;
• The period for which wages were paid;
• List of awards and;
• List of fines and other deductions provided for by the contract;
• The total amount of wages that an employee ultimately receives.

The second point in Art. 136 of the Labor Code of the Russian Federation, this is the place of payment of wages. Previously, everyone received wages directly from the employer, and accountants, cashiers and other responsible employees were involved in issuing money. However, now alternative methods of paying wages are gaining more and more popularity. Therefore, in the second paragraph, a very flexible and universal wording is given - wages are paid in the place indicated in the employment contract.

The last part deals with the period of payment of wages. At the same time, this is a very important part of this article for both the employee and the employer, since exceeding the deadlines for paying wages threatens the employer with fines, and the employee himself will be able to benefit from the delay.

Comments to Article 136 of the Labor Code of the Russian Federation

The article itself is very short, so it will require many comments to clarify very vague language and establish a stricter framework. For convenience, we divide them into categories;

• Comments regarding wages in general;
• Comments regarding the timing of payments;
• Comments regarding the place of payment.

Comments on wages in general

• Any additional information about wages may not be included in the employment contract if they are available in the general charter of the organization or in any other document fixing the rules of its work. However, the employment contract must necessarily contain a reference to this document or charter;
• It must be indicated in the employment contract and how the employee will receive money: in cash or by bank transfer. If a cashless payment is agreed, then the employer is obliged to discuss the conditions for opening a bank account, which will receive the employee's salary;
• Although the employer is obliged to report on wages, he is free to do it in the way that is convenient for him - he himself determines the form for submitting such an application, the type and amount of information (not lower than the minimum). In addition, the employee may simply not pick up such receipts.

Labor Code, N 197-FZ | Art. 136 Labor Code of the Russian Federation

Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment of wages (current version)

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer due date respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of work or transferred to credit organization specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit organization to which the wages are to be transferred by notifying the employer in writing of the change in the details for the transfer of wages no later than five working days before the day of payment of wages.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

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Commentary on Art. 136 Labor Code of the Russian Federation

1. The provisions of the article are formulated in relation to the rules provided for by ILO Convention No. 95 "Regarding the Protection of Wages" (1949).

2. When accruing and paying wages, each employee must be given a pay slip containing information about the amount and components of wages, as well as deductions made. The list of information established by part 1 of the commented article is mandatory for inclusion in the payslip.

The form of the payslip is not defined by the Code; it is approved by the employer, taking into account the opinion of the representative body of employees. Thus, it is given the force of a local normative act, which serves as an additional guarantee of the rights of workers.

The pay slip must be issued at least once a month when making the final payment based on the results of work for the month.

The value of the payslip is very high. Arbitrage practice is based on the fact that only in the case of the issuance of a pay slip by the employer is it permissible to assume that the employee should have known about the violation of his right in connection with incomplete remuneration. When considering a specific case, the court found that the form of pay slips for calculating wages was not approved by the employer, pay slips were not issued to employees. Thus, the employer did not fulfill the obligation to issue pay slips for wages. Therefore, the court had no grounds to assert that the employee could and should have learned about the constituent parts of his salary on a monthly basis upon receipt of wages. During the consideration of the case, it was established that the plaintiff became aware of the violation of his right to full wages only in September 2012 (in connection with the consideration of claims of other employees, when it was reliably established that the wages of workers were accrued by the defendant without taking into account the Ural coefficient). As a result, the reasons for the employee's missing the deadline for applying to the court were recognized as valid (Determination of the Sverdlovsk Regional Court dated February 22, 2013 in case No. 33-1620/2013).

3. Wages must be paid at the place of work. This rule was established in order to create the most convenient conditions for the employee: he should not waste his free time and travel in order to receive wages at the central office of the organization, centralized accounting, etc.

Place of performance of work (including specific workplace remote from the location of the organization) is determined by the internal labor regulations, other local regulations or an employment contract.

4. A collective agreement or an employment agreement with a specific employee may provide for the transfer of wages to specified by the worker bank account. An appropriate change can be made to the employment contract after its conclusion.

The terms of the transfer (terms, order, size) are determined in the collective agreement or in the employment contract. The costs of transferring money and servicing a bank card (if an appropriate account is opened) are borne by the employer.

5. When paying a part of wages in non-monetary form, the place, terms and procedure for issuing the relevant goods (products) are established in a collective or labor agreement. At the same time, the most favorable conditions for the employee should be provided, for example, bulky or heavy goods should be delivered to the employee’s home or he is given the opportunity to gradually remove them.

On the payment of wages in non-monetary form, see also comments. to Art. 131.

6. Wages are paid directly to the employee. Exceptions to this rule may be established by federal law or an employment contract. There are currently no such exceptions under federal law. In the employment contract, the parties are free to establish any method of paying wages, for example: transferring it to the account of the spouse (one of the parents, children, etc.) of the employee; issuance of wages in cash by proxy issued by the employee.

In case of restriction of the employee’s legal capacity in the manner provided for in Art. 30 of the Civil Code of the Russian Federation, his salary is issued to the trustee on the basis of a trustee certificate or to the employee himself, but on the basis of written consent trustee.

7. Wages must be paid at least every half a month. Specific days for the payment of wages are established by a collective agreement, or internal labor regulations, or an employment contract.

In practice, two or three days for the issuance of wages are usually set, for example, on the 1st - 3rd and 15th - 17th of each month. Most organizations use advance system payroll, in which an advance is paid in the middle of the month, which is usually part of tariff rate(official salary) and compensatory surcharges of a permanent nature (for harmful conditions labor, etc.), and at the beginning of the next month, a final settlement is made, including incentive payments.

Wages are issued on the basis of statements. Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 approved unified forms primary accounting documentation on accounting of labor and its remuneration, including the forms of payroll, payroll, payroll, payroll register (from 01.01.2013 are not mandatory).

8. The establishment of other terms for the payment of wages is possible only in federal law. An agreement on the payment of wages once a month, regardless of the level at which it is concluded, is contrary to the provisions of the law.

Judicial practice under Article 136 of the Labor Code of the Russian Federation:

• Decision of the Supreme Court: Decree N 7-AD17-1, Judicial Collegium for Administrative Cases, supervision

  At the same time, by virtue of the fourth part of Article 136 of the Labor Code Russian Federation the place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract ...

• Decision of the Supreme Court: Decree N 73-AD17-2, Judicial Collegium for Administrative Cases, supervision

  Wages are paid at least every half a month on the day established by the internal labor regulations, the collective agreement, the labor contract (part six of Article 136 of the Labor Code of the Russian Federation as amended at the time of the occurrence of the circumstances that served as the basis for bringing the institution to administrative responsibility). In violation of the requirements of articles 8, 136, 189 of the Labor Code of the Russian Federation, in the Internal Labor Regulations, the employer does not determine the days for paying wages at least every half a month ...

• Decision of the Supreme Court: Decree N 29-AD16-10, Judicial Collegium for Administrative Cases, supervision

  Meanwhile, this conclusion from the provisions of the sixth paragraph of Article 136 of the Labor Code of the Russian Federation does not follow, since this norm does not provide for the requirement to pay wages for the month worked no later than the day it ends ...

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The basis of interaction between the employee and the employer is the provision of wages. In order to receive income, the employee is obliged to fulfill the obligations assumed, and the employer, in turn, must provide funds in a timely manner.

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

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Violation of the calculation period is fraught with sanctions. To know when the employer does not comply with the established norms, you need to clearly understand the terms for paying salaries.

The legislative framework

To know the terms of payment of wages in 2019, you need to contact current legislation.

The time allotted for the settlement with the employee is fixed in and in the provisions of the Code of Administrative Offenses of the Russian Federation.

Particular attention should be paid to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The list of norms is also regulated by federal laws.

Employer's obligation

According to the current legislation, the employer is obliged to carry out timely with the employee. The funds must be provided in full.

The amount of payment is fixed in the employment contract, which is concluded when a specialist is admitted to the organization.

Cash must be paid at least twice a month. If necessary, the employer may provide due payments to the employee more often than the established norm.

However, if money is given out, this is considered a violation of the rights of the employee.

Terms of payment of salaries

In a standard situation, payment for the amount of work performed is provided 2 times a month. The period of transfer of funds is fixed by internal regulations.

However, in some situations, the payroll period may change. It largely depends on the type of cash accrual operating in a particular organization.

Prepaid expense

On October 3, 2019, the changes fixed in federal law No. 272. The amendments reflected in the regulatory legal act also apply to the provision of an advance.

According to the new law, the employer must take into account the following features of the payment:

• wages to employees must be accrued no later than 15 days from the date of completion of the period;
• payment for the implementation of labor activity is provided at least once every 15 days;
• the advance payment must be provided to the employee no later than the 30th day of the current month.

In the local regulatory legal acts of the enterprise, the employer can independently fix any number of advance payments.

However, the period must comply with the requirements enshrined in current legislation.

Upon dismissal

If an employee is interested in the term of provision, he must contact.

According to the provisions of the regulatory legal act, full settlement with the employee must be made no later than the last day of employment.

If at the time of dismissal the specialist was not working, due payment provided the next day.

Before the deadline

The employer can provide money to employees at any time, if the payment period does not contradict the provisions of the current legislation.

Where is it recorded?

The term for granting the payment may be individual for each company. However, the period must be reflected in the internal regulations of the organization without fail.

Having studied the document, the employee must clearly understand when he should expect payment.

Labor contract

The current legislation allows you to reflect the period of payment in the employment contract. However, this method is considered the most inconvenient.

The fact is that, in order to change the terms of the document, it is mandatory to obtain consent from the specialist with whom the agreement was concluded. In this case, the employee has the right to refuse to adjust the conditions.

However, if the employer nevertheless decided to reflect the period of payment of wages in the employment contract, he must indicate specific numbers when the wages will be transferred.

Collective agreement

Information in the collective agreement is entered in the same way as the data recorded in the labor schedule. The document fixes a clear deadline, upon the occurrence of which the payment will be made.

The fixed date cannot be broken. In a different situation, the employer is expected to be sanctioned.

The owner of the company who violated the law will not only have to pay wages, but also provide compensation for the overdue period.

Time Change Notice

The employer can change the payment period of wages at its own discretion. However, he must necessarily notify employees of the adjustment of conditions.

The procedure for implementing the procedure directly depends on the document in which the period for accruing funds was fixed.

So, if the information was recorded in the employment contract, Article 72 of the Labor Code of the Russian Federation comes into effect.

According to the provisions of the regulatory legal act, the terms of the agreement can be changed only by mutual agreement of the parties. This means that the employer must obtain permission from the employee to postpone the payment date. In this case, the employee has the right to refuse to make changes.

If the employee agrees to accept the adjusted terms, a written agreement will be required.

If changes are made to the work schedule, the need to notify the employee disappears. The owner of the organization can correct the document by own will any time.

However, the employee must be familiarized with the changes made. For this, the document is provided to the specialist against signature.

Violation of deadlines

According to the current legislation, the provision of wages is fraught with penalties.

Employees may demand the restoration of their own rights. To do this, they have the opportunity to file a claim or apply to the relevant state authorities.

However, an employee who has suffered as a result of the actions of the employer must clearly know in what sequence it is necessary to perform manipulations to restore violated rights. This will significantly speed up the receipt of the due amount.

What should workers do?

If the employer has not paid the due amount in a timely manner, employees must immediately take a number of actions to restore their rights.

For this you need:

1. If the salary delay exceeded 15 days, stop the implementation of labor activity.
2. If the employer has indicated his readiness to pay, you must resume the performance of duties no later than the next day from the date of receipt of the news.
3. If the employer continues to violate the rights of the employee, you need to go to court. In this case, it is necessary to rely on the provisions of paragraph 4 of Article 2 of Federal Law No. 272.

Before going to court, the employee should try to resolve the conflict amicably.

To do this, you need to contact the employer and report on the list of actions that the employee intends to perform, as well as recall the rights and possible consequences.

If the employer does not respond, you need to file a claim in writing. If the manipulation again did not give the desired effect, it is worth filing an application with labor inspection. On the basis of the received document, employees of the state body will begin an audit in order to identify the causes of the debt.

If it turns out that the employer himself is guilty in this situation, fines will be applied to him.

To restore their rights, the employee can also draw up a statement of claim to go to court or send a claim to the prosecutor's office.

Going to court

The most effective way in case of violation of the terms of payment of wages is to go to court. The justice of the peace deals with such issues. This allows you to significantly speed up the collection of wages.

To government agency agreed to oblige the employer to pay the due amount, the employee must confirm the fact of the delay.

To do this, you will need to attach to the statement of claim a list of documents, which includes:

• labor contract;
• income statement;
• a document confirming the fact of employment;
• other documentation to prove the correctness of the employee.

If the Magistrate's Court agrees to satisfy the employee's demands, an order will be issued. It is sent to the employer.

Within 10 days, the organization must familiarize itself with the document and send an objection to it. If no objection is received, the second copy of the order is issued to the employee. Having received the document in hand, the employee can contact the bailiff service and collect the due amount by force.

If the employer sent an objection, the order is canceled. In this situation, the employee must re-prepare the package of documentation and start the lawsuit.

If a citizen goes to court on issues related to the recovery of untimely paid wages, the state duty is not paid. In addition, the specialist has the right to demand compensation for moral damage caused by the actions of the employer.

In addition to wages, the employee is charged interest for each day of delay. When applying to the court, you must specify the amount in full.

Manager's responsibility

The head of the company is responsible to the employees. If there is a delay in wages, he will have to pay a fine in favor of the state.

Affected employees are provided. It is paid for each day of delay.

fines

An employer who violates the rules must prepare in advance for penalties.

The amount of the penalty directly depends on its status. If the employer is:

• an official, the amount of the penalty will be 10,000-20,000 rubles;
• IP, the amount of the fine will not exceed 1000-5000 rubles;
• legal entity, in favor of the state will have to pay 30,000-50,000 rubles.

Is it possible to reschedule the deadline at the request of the employee?

The postponement of the payment date is not always carried out at the initiative of the employer. An employee can also make such a request.

It can be satisfied if such a possibility is fixed in the local acts of the enterprise.

How to apply?

To reschedule the payment, the employee must contact the employer. Carrying out the manipulation, you need to remember the requirements fixed in the Federal Law No. 272.

If the updated dates do not comply with the provisions of the regulation, the employer may be held liable.