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

Please clarify the situation with the payment in my case. In December, she worked for 3 days, then she was on sick leave until the 15th of the month. The boss did not write me an advance, citing the fact that since 12/16/2010

Is it possible not to issue an advance payment to HOA employees if they do not want this and have written applications to the accounting department, where they are asked to pay salaries once a month? 01/17/2015

Hello! If the accountant overpaid the advance to the employee, and then deducted the excess amount from the salary, notifying the employee only orally (no documents were drawn up in writing), is it 07/10/2014

A month ago, an employee was mistakenly transferred to another personal account in Sberbank on a payment order. To a pensioner's card. The person refused to write an application to Sberbank for permission to withdraw from 10/21/2014

Hello! Is the part-time worker paid or not? Is the employee entitled to ask the employer to pay him a salary once a month on his personal application? Thanks.

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

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

Answer: There is no concept of "advance payment" in the Labor Code of the Russian Federation. Salaries must be paid to employees every half a month. And only for the days worked in these fortnights. Therefore, on the 20th, you need to pay the employee a salary for the period from the 1st to the 15th of the month.

Advance payment if the employee is on vacation

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

Article 137 of the Labor Code of the Russian Federation gives organizations the right to return overpaid vacation pay by deduction from the salary given to the employee upon dismissal.

Advance payment

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

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

Part 6 of Art.

Payment of salary along with vacation pay.

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

How to get an advance after a vacation?

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

What is the advance payment for employees?

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

But in accordance with the first part of Art.

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

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

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

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

Let's consider several situations:

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

In the first half

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

Example 1

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

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

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

Example 2

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

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

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

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

In the second

Let's consider another example.

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

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

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

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

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

The entire month

Since the employee does not have time worked on vacation, wages are not accrued or paid to him.

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

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

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

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

Reimbursement is based on actual hours worked.

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

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

The advance amount should be reduced.

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

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

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

• for organizations, the fine will be from 30,000 to 50,000 rubles;
• for individual entrepreneurs- from 1,000 to 5,000 rubles;
• for officials- a warning or a fine from 1,000 to 5,000 rubles.

In the system of payment of remuneration to an employee for work performed, two terms are distinguished - "advance" and the final payment, which is the full part of the salary. IN Lately there is a tendency to pay salaries once a month or “in an envelope”, which serves as a way for unscrupulous employers to avoid taxes.

Legislation on advance payments

An advance payment is a part of the salary received by a working person, paid once a month. The legislator clearly prescribes the mandatory execution of the requirement to pay salaries to all employees twice a month - the first part is an advance payment, the second half is the basic salary.

Some employers use the practice of collecting written statements, the essence of which is to refuse advance payments with a request to pay salaries at once at the end of the month. This circumstance is not a legally justified action on the part of the employer and does not relieve the latter from liability.

Legislative norms and rules for payments are prescribed in the following documents:

• the Labor Code of the Russian Federation, namely Articles 133 and 136, which clearly states how settlements with employees should be made;
• Code of Administrative Violations, which establishes general rules liability for violation by the employer of the rights of the employee;
• Letter from the Federal Tax Service;
• Letter from the Ministry of Labor of 2006, number 1557-6.

An obligatory rule is the drawing up of an employment contract when applying for a job, with the last terms and amounts of the salary and advance payment being prescribed. The articles of the Labor Code of the Russian Federation establish time intervals for payments, which should not exceed a crescent, but does not establish specific days. They are defined by their own documents that exist in the organization.

How often and how much to pay the working population?

The law does not spell out a clear definition of "advance payment", for the first time this concept appeared in accounting during the existence of Soviet Union, and was determined by the Government Decree of 1957, where the scheme of remuneration of workers for half a month was painted.

Modern legislation has not changed much in the approach to wage regulation. The obligation of the employer is to pay the employee twice a month with a difference between payments of no more than 15 days.

The specifics of the payment of advance payments to employees is determined from the following points:

• the regularity of making cash payments to all employees;
• the constancy of the amount of the advance, which does not change from month to month;
• dependence of the amount of the advance payment on the assigned salary or the number of calendar days worked.

The most accurate and competent option for making salary payments is to issue a payslip to everyone, commonly referred to as a “tabulka”. It lists all accruals to the employee for the period worked and all deductions, indicating the purpose of the payment or deduction. After the advance is charged, the issuance of a payslip is not mandatory.

The terms for issuing an advance payment are determined by the internal documents of the organization, including a collective agreement, a provision on the payment of wages or bonuses to employees, an employment contract or other agreements. The date of the scheduled advance payment is any day of the month.

But the rule is that the rules enshrined in internal documents cannot conflict with current legislation. In such cases, the existing norms are invalidated, and the documents themselves are drawn up in violation of the law. The employer will be liable in accordance with the requirements of the law.

The current Russian legislation establishes only the terms between payments, which are 15 calendar days. Most organizations, in order to reduce discrepancies, set the advance payment date on the 15th.

Amount of advance payment

The calculation of the amount of the advance payment should be carried out by the accounting department, while it should not be more than half of the accrued salary, which is also fixed by local documents at each enterprise. Minimum amount advance payment cannot be below the threshold tariff rate, which is set for the employee for the advance time period.

There are two ways to calculate a specific down payment amount:

• Calculation based on actual time worked. In this case, the calculation is made in accordance with the timesheet. The calculation formula for this option will look like this:
  Salary + allowances / standard hours per month * norm of hours worked for 15 days.
• The second option is to calculate the down payment according to a clearly fixed percentage.

Surcharges in this case will include all allowances for part-time work, overtime work, in cases of deterioration of working conditions and other payments.

No calculation formula includes the following types of additional payments: bonus payments, material assistance or other social benefits. At the same time, the legislator allows for wages and advance payments to be approximately the same. This can only be achieved by using a clear fixed interest. Despite the fact that the percentage calculation is more simplified, the first option is recognized as more accurate and is most often recommended in the relevant accounting literature.

Advance and taxes

There are conflicting opinions as to whether an advance payment should be taxed. Even the courts cannot come to a consensus on this issue and the decisions of different courts may vary.
income tax individuals income received by an employee from sources in the territory of the country or foreign agents. Full list income is contained in the relevant article of the Tax Code. One of the points is payment for the work done or wages, if expressed in simple, not clerical language

When paying salaries, the employer becomes the employee's tax agent and must not only calculate the amount of the employee's remuneration, but also the amount of tax withheld. Concerning advance payments, the disagreement begins with the definition - whether it is worth considering receiving an advance as income.

The official position of the state is that the advance on wages is not subject to taxation. This is explained in letters from the RF Ministry of Finance dated 2001 and 2007. In reality, this provision is disputed by some experts.

Discrepancies arise from different interpretations of two articles of the Tax Code, which practically contradict each other. One says that the taxable base is all the income of a person received from the execution of labor activity. The second article states that the actual moment of receipt of income is the last day of the month for which the monetary reward was accrued.

An explanation of these contradictions is the letter of the Federal Tax Service of 2006, which explains that the paragraphs of the articles only complement each other.

Personal income tax from the employee's accrued salary should be taken into account only once a month, directly on the day it is accrued. Until this moment, all advances received are not included in the employee's income and are not subject to taxation.

Advance payment and vacation - a delicate moment

If we are guided only by the requirements of the legislation on the payment of salaries to employees, then if an employee is on paid leave or absent from work for other reasons, he is supposed to pay an advance, since the salary must be paid twice a month.

However, there is another opinion, which is based not only on the formal fulfillment of the requirements of the law, but also on the norms of common sense. This approach is recommended by Rostrud and is explained in the corresponding letter of 2006.

In particular, the specialists of the ministry recommend that in cases where an employee is on vacation, the advance payment should be calculated in accordance with the actual hours worked. Based on these recommendations, the advance payment will be calculated as follows:

• an employee can claim an advance payment if he worked in the first half calendar month at least one day;
• the employee loses the right to advance payment if he has not worked a single day before the middle of the month.

Compliance with such a scheme does not lead to a violation of the norms of the Labor Code of the Russian Federation, since it is nowhere established that the advance payment cannot be calculated and charged only for the time actually worked.

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

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

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

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

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

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

Advance payment if the employee is on vacation

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

Advance payment

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

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

Payment of salary along with vacation pay.

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

How to get an advance after a vacation?

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

What is the advance payment for employees?

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

But in accordance with the first part of Art.

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

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

As noted by Rostrud in a letter dated 08.

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

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

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