What is a "white" salary? What is a white salary: pros and cons compared to a salary in an envelope White salary tax

Black, white, gray - how to understand the shades of salary? When choosing a scheme, employees and employers are not guided by color, but by real arguments in favor of one or another method of remuneration. However, such a color range is not accidental - it is a gradation according to the degree of legality. Today on the agenda is a white salary.

The essence of the phenomenon

What does the so-called "white salary" mean? This popular and unofficial term means that wages are official and comply with the laws and regulations of the Russian Federation. You can recognize the white scheme by several signs:

• The amount of wages is fully reflected in the employment contract, the regulation on wages, the order for employment and other official documents.
• All payments are reflected in the accounting of the organization.
• When receiving a salary, the employee has the opportunity to track how the calculations, accruals and deductions were made.
• The amount of wages is agreed with the trade union of the enterprise.
• The employee receives money through the cashier or to a bank card.

White salary happens and. Time is calculated according to the time sheet and consists of a fixed salary and bonus. Piecework depends on the fulfilled production standards. Salary is charged for the number of completed units.

In general, the official wage consists of components defined by law:

• Salary.
• Prize.
• Regional coefficient (if any).
• An allowance (for example, for seniority or an academic degree).
• (if the employee goes on vacation).
• sick leave (respectively, if the employee went on sick leave).
• Other payments provided for in a particular organization.

The official salary consists of components determined by law.

In contrast to the above, we will put "gray" and "black" wages (they are also called "salary in an envelope"). In this case, the employer partially or completely hides from the state the amounts paid to the employee. This is done for a number of reasons, but mainly to avoid paying taxes. The difference between them is that the schemes are conditionally legal and do not formally contradict the law, while the “black” schemes are completely illegal.

Legislation

By the way, according to the law, there are no “multi-colored” salaries. There is only one - the official one, regulated by Section VI of the Labor Code.

The employer himself sets the amount and procedure for payment, fixing this in internal documents. According to the TC, he must comply with two conditions:

• The employee's salary must be at least the minimum established by the state ().
• Payments are made at least twice a month.

In addition, there is the Tax Code of the Russian Federation, which considers the salary as the income of an individual and obliges him to pay income tax of 13-30%.

What is the employee

White wages have their pros and cons for both the employer and the employee. Let's consider separately.

The benefits for the employee are in his social security:

• Pension contributions are calculated from official income.
• Legal sick leave and.
• When obtaining a loan, banks require proof of income in the form 2-NDFL. It is impossible to issue such a certificate for a salary “in an envelope”, it is impossible to get a loan from a bank.
• An employer cannot unreasonably deprive an employee of part of the salary or bonus.
• The organization has no right to withhold wages.
• In the event of dismissal or reduction, the employer is obliged to everything that is due to the employee.
• If the organization violates its pay obligations, the employee has reason to sue by providing evidence.

The disadvantages of a white salary for an employee are not obvious. They take place in special cases:

1. Often, employers “win back” their costs on employees. The official salary under the contract is lower than for a similar position in "gray" companies on average in the region.
2. Official wages are not beneficial to debtors. Debts are taken from her. Unofficial income is easy to hide.

In fairness, we note that these schemes are illegal.

And how is the employer

The most obvious and significant plus of the white salary is its legality. Cleanliness before the law is the key to a good sleep for an entrepreneur. By choosing this path, the employer receives:

• Stability.
• No risks associated with violation of the law.
• Spotless.
• The effectiveness of employee relations. Strict documentation of the amount of payments cuts off the employee's ability to speculate, blackmail and set their own conditions.

• High tax burden and strict accounting records.
• The need to follow the letter of the law and fulfill obligations to staff.
• Salary is the best method of stimulating and influencing employees. But if it has a fixed size, the control levers become smaller.
• With a limited staff, the employer has practically no opportunity to quickly hire a new employee, say, for a temporary job.

Cleanliness before the law is the key to a good sleep for an entrepreneur.

If the presence of these disadvantages becomes a decisive argument for an entrepreneur in favor of gray wages, he should assess the emerging risks.

Risks of gray schemes

If the employer chooses gray scheme payment of wages, he constantly runs the risk of attracting unnecessary attention of the inspection authorities. While payroll envelopes are common, unscrupulous organizations are easy to spot. This can be done in the following ways:

1. Unscheduled inspection of tax authorities. Having counted the employees “by their heads” and comparing them with documents, it is not difficult to find illegal ones.
2. A complaint can be sent by disgruntled employees (this is a reason not to quarrel with them) or competitors. Moreover, such complaints are accepted in the labor inspectorate, in the tax office, and even in the prosecutor's office and the police.

If the employer chooses a gray scheme for paying wages, he constantly risks attracting unnecessary attention from the inspection authorities.

Employers mistakenly believe that employees will not go to court, because they will not prove anything. It is difficult to prove the guilt of the organization, but it is possible. In addition to documentation, testimonies, newspaper ads, audio and video recordings will be used.

A gray salary is a serious offense and threatens the employer with serious problems, up to criminal liability. The head and chief accountant may be attracted under article 199 of the Criminal Code of the Russian Federation "Evasion of taxes and (or) fees from the organization." This is punishable by penalties ranging from fines to imprisonment.

Eventually

We looked at a fair wage payment scheme. But not everyone recognizes its obvious advantages. Russian salaries are rapidly turning gray. According to polls, every second employer hides from the state at least part of the payments to employees. And it suits the latter. Everyone here decides for himself. But before making a decision, evaluate the risks and benefits.

Wages, according to the law, must be paid according to the legal scheme with all relevant tax deductions. But not all employers adhere to this requirement.

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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multicolored salary

Almost everyone has heard such names as white, gray and black salary. Different colors of wages are used to indicate illegal payments. Let's take a closer look at what it is.

White

According to the law, there is only an official salary, it is also white. The amount of official wages is set by the employer and is recorded in the relevant documents.

However, in accordance with the Labor Code of the Russian Federation, there are two mandatory conditions:

• Wages should not be below the level established by law.
• It must be paid twice a month.

The white salary in full passes through the entire document flow and indicates:

• in the order for employment;
• in an employment contract;
• in accounting documents etc.

At the same time, the entire process of calculating wages is easily traced, including bonuses, district coefficient, allowances for insurance experience, vacation or sick leave (if the employee was sick or goes on vacation) and other payments provided for by the enterprise. Often, the white salary is transferred in its entirety to, which facilitates the entire process of issuing and receiving money.

According to the Tax Code of the Russian Federation, wages are subject to income tax individuals(personal income tax), which is paid by the employee himself. For residents Russian Federation personal income tax is 13% . All other deductions (loan debts, alimony, etc.) are made after income tax has been deducted.

Also, a single social tax (UST) is charged on the official salary, in the amount of 26% of its amount. The UST must be paid by the enterprise or organization itself. It is easy to calculate that, for example, with an official salary of 50 thousand, an employee will receive 43.5 thousand, while it will cost the employer 63 thousand.

It is not surprising that hiding the true amount of wage payments is very beneficial for the employer, since it allows you to significantly reduce costs.

For an employee, white wages guarantee that all clauses of the Labor Code will be fully implemented:

• vacation duration;
• vacation and sick pay;
• correct calculation upon dismissal, etc.

Gray

With a gray (semi-official) salary, its size is negotiated between the employer and the employee orally, only a part of it is reflected in the payrolls, and the rest is issued separately.

Thus, the gray salary consists of 2 parts: white (specified in the employment contract) and black (unofficial).

Gray salaries are beneficial not only to employers, but in some cases to employees:

• The amount of personal income tax is reduced, since it is deducted only from the official part of the salary.
• The size of some other deductions is reduced, for example,

The accrual of sick leave, vacation pay, as well as the calculation for possible dismissal, entirely depend on the position of the employer. Sometimes an oral agreement is concluded between the employer and the employee that all such accruals will be made from the true amount of the salary, and the employer keeps his word.

However, when hiring, employers often immediately confront the applicant with the fact that vacation pay, compensation for unused vacation upon dismissal, severance pay, etc. will be accrued from the official salary, i.e., its “white” part, and the employee has to agree with this.

In most cases, the official part of the salary is set equal to the "minimum wage" (the minimum wage allowed by law).

A separate issue is sick leave. The Social Security Fund reimburses employers for the days when an employee was absent from work due to illness. This is done on the basis of contributions listed in the FSS and calculated from the official salary. That is, if the employer decides to pay the employee sick leave in full, he will have to pay the difference out of his own pocket. He will not receive compensation from the state for it. Few will go for it.

With a gray salary, problems with bank loans may arise: the bank may consider the size of the official salary insufficient and refuse a loan.

And, most importantly, the insurance period and the size of the future pension, which is formed on the basis of contributions to the Pension Fund of the Russian Federation and non-state pension funds, depend on the size of the official salary.

According to statistics, gray wages are mainly distributed in the following industries: trade (wholesale and retail), construction, manufacturing. Many of those who receive a gray salary do not know where to complain, and most often do not think about it at all.

Attempts to speak directly with the employer usually lead to the following: the employer agrees to make wages completely white and pay the UST for the employee in full, provided that his expenses do not increase. That is, if an employee costs him 50 thousand a month, this amount will remain unchanged. In this scenario, the employee will receive about 34.5 thousand "clean" in his hands. (Add here the deducted personal income tax - 13% and UST - 26% and get about 50 thousand). This amount is 9 thousand less than in the previous example - this is a noticeable difference. The conclusion is obvious. The vast majority will choose a gray salary instead of a white one.

Black

When the salary is completely black, the employee is not formalized at all when hiring: an employment contract is not concluded, the relevant entries in work book not done, etc. The salary is issued in its entirety in an envelope. In such cases, the organization is always double-entry bookkeeping, and black wages are paid out of unrecorded profits.

This scheme is convenient for businesses related to trade, transportation, where there is a constant turnover of cash.

Also, according to the black scheme, real estate offices and travel agencies often work, which do not formalize their agents and managers, but simply pay them interest on completed transactions.

As for social payments and guarantees, they are, as a rule, completely absent with a black salary. The gray and black salary turns into a financial benefit for the employee in the present and very vague prospects in the future.

What is fraught with?

The payment of wages through shadow schemes is very common, despite the negative consequences, since the benefits of today in the harsh conditions of the domestic economy are much more important. However, potential losses should be clear to every employer and employee.

For an employee

With a gray payment scheme, when according to official documents the salary is minimal, the employee has to be content with underpaid vacation pay and a small pension in the future.

With black wages, you generally don’t have to rely on sick leave, vacation pay, and even more so maternity leave (payment for maternity leave).

Also, the employer can generally dismiss an employee without severance pay and not pay him for the last worked period.

Employer's responsibility

According to the Tax Code of the Russian Federation, non-payment or incomplete payment of tax as a result of incorrect calculation is punishable by a fine of 20% of the unpaid amount. But if the tax base was deliberately underestimated, the fine will be 40% of the unpaid tax amount.

Also, the head and chief accountant of the organization may be charged with an article of the Criminal Code of the Russian Federation for tax evasion on a large scale, if the amount of unpaid taxes for three financial years ranged from 500 to 2500 thousand rubles.

If tax office there will be evidence of the payment of "salary in envelopes", this will not go unnoticed, since the question naturally arises of what income it is paid from. This means that the accounting department did not reflect the operation from which this income was received.

According to experts, it is difficult to change anything in the situation with gray and black wages, as long as only employers are threatened with fines. Personal income tax is withheld from wages by the employer himself, since he is the tax agent. This means that from the amount that the employee receives in cash, personal income tax must already be withheld, and the employee does not violate the law. At the same time, he does not have the opportunity to check whether the tax has been paid by the employer or not.

Report violations

Only a few decide to declare publicly about receiving a black salary. After all, there will certainly be questions about unpaid taxes and fees. In addition, usually employees are afraid of losing at least some source of income due to a conflict with management. But every conscious citizen has such a right.

Where?

You can apply for illegal wage payments to:

• to the regional department of the state labor inspectorate;
• to the tax service at the place of registration of the enterprise;
• to the prosecutor's office at the place of one's own residence or at the location of the employing organization.

Going to court to assert your own rights begins with the filing of a statement of claim.

This document should contain standard information:

• In the claim for the recovery of unpaid (gray or black) wages, you must indicate the amount of the debt.
• If there have been instances of delay in wages, you can include in the application a requirement to pay interest for each day of delay.
• It is allowed to demand in court to oblige the employer to hire the plaintiff officially, with registration employment contract and showing real wages.
• It is not necessary to declare a claim for compensation for moral damage, since it is usually collected for violations of non-property rights.

Collection of evidence

How to prove the payment of "salary in an envelope"? It's quite difficult, but possible. And one statement of claim is not enough. It is necessary to collect the maximum amount of evidence confirming the actual salary.

It can be:

1. A vacancy announcement posted in periodicals or the Internet - often indicates the proposed salary.
2. Information from the State Statistics Committee on the average level of wages of workers in a given specialty in a given region.
3. From the documents of the employer - pay slips, copies of payrolls. Often employees sign for 2 payrolls: for the white part of the salary and for the black part.
4. The envelopes themselves with the name of the employee - the larger the "collection" of envelopes, the better.
5. employment contracts with previous places work, if the salary there was white - it is illogical to leave a higher salary for a lower one.
6. Wage certificates - sometimes, at the request of an employee, the accounting department issues certificates indicating the true amount of salary, for example, to obtain a bank loan or a visa.
7. Testimony of witnesses-colleagues.
8. Audio and video recordings of conversations with the employer.

Arbitrage practice

Gathering the necessary evidence is much easier to do before dismissal - therefore, having decided to file a lawsuit, you should not rush to dismiss. And you should take care of this before attending the first court session.

The litigation is limited to certain time limits, so in order to collect additional evidence, you will need to file a motion to adjourn the case.

Terms of decision

According to the general rules, civil cases are considered within 2 months from the date of receipt of the application. The decision to accept the statement of claim for judicial proceedings is made within 5 days. However, wage collection is labor disputes for which there is a reduced time limit for filing a lawsuit.

In some cases, it is more profitable to file a complaint with the labor inspectorate than to file a lawsuit with a court.

There is no unequivocal answer to the question of how exactly one should prove one's case and how much evidence should be in the aggregate. That is, there is no list of documents that must be submitted to the court. In the same way, it is impossible to name specific evidence that guarantees a court decision in favor of the employee.

The above lists the most typical evidence that can help in a favorable outcome of the case. And the more evidence is collected, the more chances the plaintiff has to win the trial. May I help field check enterprise by the tax authorities, carried out on the basis of complaints from its employees about the concealment of wages.

A white wage is considered to be approved by law, which the employer is obliged to pay in the amount specified in the employment contract (net of taxes). However, workers are often paid wages in envelopes, which are illegal. What is the difference between them? What are the advantages of white wages for workers and what are the disadvantages for employers?

white pay law 2018

The law does not provide for the division of wages into white, gray and black. When employed, an employee must be paid an officially established amount, which, in addition to the employment contract, must be recorded in the internal documentation of the organization. In addition, it is coordinated with the trade union of the company. The setting of the terms and form of payments, as well as the procedure for their implementation, is in the employer's statement. According to the Labor Code, two rules must be followed:

• The amount of payment cannot be lower than the minimum rate established by law;
• Payments must be made twice a month.

The determination of the official nature of the payment of wages to employees is regulated. Any other deductions are prohibited, as a result of which the employer faces liability before the law.

white pay tax

Tax deductions are made from the white salary, both on the part of the employee and the employer. How many tax payments are provided by law? First of all, the employee must pay income tax from the amount indicated in the documentation. It is fundamental. White salary tax is 13%, and for non-residents - 30%.

In addition, the head of the company himself is obliged to pay a certain amount accrued to off-budget funds. He must pay it in excess of the amount of wages paid. The principal amount of 22% is transferred to the Pension Fund. You also need to pay into social security funds. These include:

• Compulsory health insurance;
• Maternity or disability insurance;
• In case of injury.

The law provides for cases when an organization can pay these taxes at reduced rates, or even lose such an obligation. This is possible if the employee has reached the stipulated maximum values ​​of the accumulative white salary for the year.

Delayed white salary - what to do?

If the company delays the payment of wages, then the employee has the right to demand compensation in the form of 1/300 of the refinancing rate. This compensation is calculated for each day of delay. If the employer delays payment for the work of employees, then they have legal grounds for not fulfilling their duties.

If it is impossible to resolve this issue within the team, then the employee may complain to state authorities. The main body dealing with this issue is Labour Inspectorate. If wages are delayed for a long time, then it is worth writing a complaint to the appropriate organization, to which you need to attach a copy of the employment contract and documents confirming the delay. The complaint is considered within a month, after which the employer is sent an order indicating the amount of debt, taking into account interest that requires immediate payment.

You can also complain to the prosecutor's office, where, in addition to demanding payment of a salary to an employee for work, certain checks can be carried out, during which other violations by the company's management may be identified. Of course, in addition to the previously indicated bodies, the employee has the right to complain to the court.

Advantages of a white salary

Employment, where the system of payment for work is based on the payment of white wages, has many advantages. One of the benefits is employee security. It manifests itself in the presence of documents confirming legal rights employee to receive payment for their work fixed amount and deadlines. Another plus is the prospects of the company, which makes the calculation in an official form. In such an organization, long-term relationships with employees are valued, and, therefore, there are a number of advantages regarding career growth.

The next plus is the ability to confirm your income to determine your credit history, on the basis of which the bank decides on issuing a loan. An equally important plus is worthy pension due to the fact that transfers are made to the Pension Fund from the white salary. In addition, the legislation provides for the size of the minimum wage, below which the employer does not have the right to pay for work in a particular vacancy. There are also advantages in relation to social guarantees. Employees planning to go on maternity leave can receive guaranteed maternity pay only from official earnings; when paying in envelopes, the employer may refuse such a right or pay in a much smaller amount. The situation is exactly the same with vacation and sick leave when the calculation is based on average earnings.

Why is it not profitable for an employer to pay a white salary?

Many company executives try to circumvent the law and pay wages in envelopes, since it is not profitable for them to pay white money. First of all, this is due to the need to pay taxes, which, often, together with the whitest salary, take up most of the organization's expenses. When paying for work in envelopes, it is possible to significantly save on these items, since they are not officially recorded in the documentation. A plus for an employee regarding social guarantees is a minus for an employer. This is due to the fact that he is obliged to pay vacation and sick pay, while with unofficial payments he can reduce their size or refuse to pay at all.

How to force an employer to pay a white salary?

If the payment for work is carried out in envelopes, then the main problem, if necessary, to force the manager to pay a white salary is the proof of the employer's debt itself. In this situation, any documents confirming receipt of payment, for example, pay slips, can help. You can also prove this fact with the help of witnesses. Having evidence in hand, you can contact specialized bodies: the labor inspectorate or the tax service, which will be able to carry out an audit. However, fearing dismissal, workers do not always resort to such measures.

Thus, experience shows that employment is possible both with the calculation of a white salary, and gray or black, despite the illegal grounds of the latter. At the same time, they have certain pros and cons - both for the employer and for the employee.

Hello! In this article we will talk about "white" wages.

Today you will learn:

1. What does the white salary consist of;
2. What signs speak about the official salary and what are its advantages;
3. Why in labor relations it is beneficial to use black and gray earnings.

IN labor law there is no and will not be any other salary, except for the official one. Theoretically, in an ideal society, all accrued earnings should be reflected in accounting documents and, therefore, taxes should be deducted from the entire amount to the state treasury. But in practice, that is, in real life, the ideal scheme is violated, and along with the phenomena of illegal wages, the concepts of white, gray and black wages entered and took root in the spoken language.

A little about salary in general

Wage - the remuneration of the worker expressed in monetary form.

Its level depends on the complexity and amount of work, conditions, qualifications of the performer. If labor is paid based on the time period,. When it is possible to count the work performed, it is often used.

Salary is a broad and collective concept, it consists of several items that may differ in different organizations. But in general, the salary refers to the total amount that the performer receives after deducting all taxes. All items are easily tracked in the payroll, or "calculation", which is issued to the employee every month.

What is white wages?

White salary means official. What does it include? Consider.

Wage component	Peculiarities
sick leave	The percentage of average earnings is taken into account, depending on the length of service and earnings of the employee. If the employee manages to provide a sick leave, the sick leave is accrued and paid in the same billing period in which he was sick
Vacation	Calculated on the average earnings for the previous 12 months. Vacation pay should be included in the calculation for the period in which the employee went on vacation
Compensation allowance	Additional payment for some inconvenience at work. For example, work at night and overtime, on public holidays
Incentive bonus	It is added to the salary individually for the length of service, academic degree, for contribution to the company's business. For example, an employer may set a fixed salary bonus for every six months of service to “lock in” experienced workers.
District coefficient	Otherwise - "northern coefficient". Legally guaranteed indexation of certain wage points for work in difficult climatic conditions. The rate depends on the region. For example, in the Sakhalin region, the salary is multiplied by a factor of 2.0 (the highest), and in Novosibirsk - only by 1.15 (the lowest possible)

Signs of white wages

The official salary must meet the requirements prescribed by law. They are mandatory characteristics of legal remuneration for work. Not without reason white color symbolizes honesty and transparency of all activity of the enterprise.

Item Specifications	Description
Employment	The employee is officially hired, that is, on the staff. Has rights and obligations documented in an employment contract, an order for employment, a regulation on remuneration
	Reflected in full in all of the above documents
Method of issuing wages	It is issued either in cash through the cash desk in the organization itself, or transferred to a bank card. As a rule, a large organization enters into a service agreement with a bank, and all employees are issued cards to avoid queues in the accounting department on payday
Payout Frequency	By law, payments must be made at least twice a month. This is an advance and actually a salary. The exact dates are set by the employer himself
Settlement sheet	All employees are given pay slips along with their salaries, where all payments are deciphered in detail, each allowance is registered. The sheet also shows the amount of deducted income tax. The employer is obliged to withhold income tax from salaries and pay it to the budget. The very presence of a detailed payslip speaks of transparent accounting and that the organization does not hide anything
Employment history	The book is filled in in full accordance with the Labor Code: indicating the terms of work, position and reason for dismissal

Benefits of white wages

Item Specifications	Description
security	The employee has all the supporting documents in his hands, the employer will not be able to infringe on his rights, for example, by unreasonably depriving him of payments. Employee-employer relations in the financial aspect are as transparent as possible for both parties, manipulations are minimized
prospects	The "whiteness" of salaries indicates the solidity and reliability of the company. Such firms value their reputation and are aimed at long-term cooperation with both partners and employees. Therefore, you can think about a career in this organization.
Credit history	With the active development of lending systems, the issue of income confirmation, in particular, of a certificate, has become acute. It lists the income of a person for the requested period by months, based on this certificate, the bank makes a decision on granting a loan or mortgage. A certificate corresponding to reality can only be issued by the accounting department of "white" employers
Decent pension	The official employer, among other social contributions, makes payments to the pension fund, and at his own expense. Their size directly depends on the amount of accrued wages.
No tax issues	All the benefits acquired with a white salary will be easily explained - otherwise the origin of expensive purchases will be difficult to justify
Guaranteed minimum wage	By law, the employer will not be able to pay less than the minimum approved by the state. differs in different subjects of the Russian Federation. The federal minimum wage since January 2019 amounted to 11,280 rubles.

Insurance premiums with a white salary - where and how much

The employee costs the employer much more than the amount of his salary. Why? As you know, the employee pays income tax in the amount of 13% from his salary - only the responsibility for transferring these funds to the budget lies with the employer (non-residents of the country pay 30% income tax).

But the employer himself must transfer a certain amount for his employee to state extra-budgetary funds in excess of the amount that he has already paid to the employee as a salary. Not surprisingly, salary is actually the largest expense item for most employers.

Until 2010, there was a so-called UST - a single social tax. Now the single tax has been replaced by several contributions - to the Pension Fund and social insurance funds, but the very essence has not changed - only now the payments are split.

The tax rate for each of the deductions is calculated for all employees separately.

If we assume that the company does not have the right to use reduced rates, then the employer transfers the following percentages of the accrued salary to the funds:

Fund	% deduction from salary	An example with a salary of 40,000 rubles. - amount of deduction, rub.
Pension Fund of Russia (PFR) - insurance and funded part	22%
Federal Compulsory Medical Insurance Fund (FFOMS)	5,1%
Social Insurance Fund (FSS) - working capacity, motherhood	2,9%
FSS - traumatism. From 0.2% to 8.5% depending on the occupational risk class	0,2%
total	30,2%

The taxable base is all the salary accruals of the employee before the deduction of income tax.

However, an enterprise may qualify for the calculation of these deductions at reduced rates, or may stop paying these taxes altogether. This is possible if the accumulative salary of the employee for the year has reached the statutory limit values. For each fund, they are represented by their amounts.

What is black and gray wages

Under black salary imply a monetary reward that is not reflected in the accounting department of the enterprise. At the same time, the employee not only has no official income, but generally does not appear in the company's staff.

He receives his salary in an envelope on the basis of an oral agreement with the employer. The use of such labor is illegal and threatens with administrative and in some cases criminal liability.

Black wage workers are not socially protected in any way and are completely dependent on the employer. All the benefits provided for in official employment - paid sick leave, vacation, contributions to the pension fund - are lost here.

Gray salary - an intermediate option between black and white wages, it is also illegal. Its peculiarity is that an employee on a gray salary is officially employed, part of his salary is officially received, and part is handed over to him.

A common option for unscrupulous but fearful employers: they are afraid to openly break the law by working in a black way, but at the same time they want to cut costs.

Benefits of unofficial salary for both parties

What pushes the employer to use illegal hiring?

There may be several reasons:

• The ability to set any earnings at your discretion;
• Reluctance to make contributions to pension and other funds, because the amounts can turn out to be tangible - over 30% of the accrued salary, and all of them are paid by the employer;
• The ability to evade sick leave, maternity and vacation payments;
• In the case of a gray salary - unwillingness to introduce a new staff unit. As a result, the invited specialist does his job, but is listed in a different position and with a lower salary. The difference is received in an envelope;
• The ability to quickly liquidate the company. Common among one-day firms.

An employee can also, if not strive for black earnings, then have nothing against issuing it in whole or in part in an envelope. He sees both pluses and minuses in this, but for some people the pluses turn out to be more significant.

So, his employee will have the following reasons:

• Wants to avoid paying income tax;
• Hiding from the authorities, collectors, seeks to avoid paying alimony or other payments ordered by the court;
• He considers the work not prestigious and does not want to see entries about it in the work book.

At the same time, the employee must understand that he is at the mercy of the company's management. If they delay the salary in the envelope or refuse to pay at all for the period worked, the worker will be defenseless.

It will not be easy for him to resort to the help of the law for two reasons:

• Lack of documented fact of work for a particular employer;
• By issuing an employer, the employee puts himself under attack, as he can be prosecuted for non-payment of taxes.

And yet the fight against informal earnings is underway. Offended workers go to courts with dictaphone records. Tax officials make unexpected checks with the seizure of computers - to reveal double-entry bookkeeping. There have always been and will be those who seek to evade taxes, but this does not mean that the fight against illegal earnings cannot be successful.

Remark 1

In order for any enterprise, company or organization to work effectively, it is necessary to carry out certain actions that are aimed at encouraging all employees to be interested in labor itself.

In other words, it is necessary to create a certain motivation for work. Labor motivation, in turn, is a certain set of motivating forces aimed at the growth and efficiency of labor productivity of each worker. It should be understood that this kind of motivating forces can be attributed not only to material benefits, but also to moral traits, which are expressed in complete satisfaction with one's work. In addition, this includes the prestige of the work performed, as well as the moral needs of each employee of the company and the implementation of some specific human attitudes.

The main factors today can be called the following concepts and definitions:

• Material incentives: official salary, bonuses based on the results of work performed, additional salary, which is paid solely at the discretion of the company director. Here you can talk about allowances, discounts for services, benefits for employees and their families, and additional payments.
• Financial punishment that occurs as a result of poorly performed, or completely unfulfilled work. In addition, we can talk about the reduction or complete deprivation of bonuses, as well as options for lowering official wages.
• Moral encouragement is thanks, diplomas, honor boards and others.
• Moral punishment, which can be expressed in reprimands, comments, deprivation of benefits and other benefits that were previously available to the employee.

Salary and its options

All work must be done for wages. It should be noted right away that the official salary is set in accordance with Federal laws, the living wage and the Labor Code of the Russian Federation.

Salary is a part of the social product, which is paid in cash to each employee of a company, enterprise or organization in accordance with the amount spent on necessary work, time. Modern wages according to the Labor Code of the Russian Federation have their own varieties:

• Basic salary. This is a kind of certain remuneration that is given to an employee for work performed in accordance with established labor standards. This is not only about tariff rates, but also about official salaries, as well as piece rates.
• Additional salary. This is a certain remuneration that is given to an employee, for example, in connection with the excess of the amount of work performed. Here it is necessary to talk about allowances, compensation payments, as well as various additional payments.

Labor relations and wages

Remark 2

It is worth noting that the official salary of any employee can be paid only if there is a specific employment contract, which is signed in two, and sometimes three copies.

Today Labor Code Russian Federation defines only two types of employment contract6

1. Firstly, this is an employment agreement, as a legal act that regulates labor and social relations that have arisen between employers and employees.
2. Secondly, this collective agreement. Such an agreement is a legal act that has the ability to regulate labor and social relations between the two parties, but at the enterprise level.