Delayed wages under an employment contract. What should I do if my salary is delayed? Suspension of work due to non-payment of wages

In order to increase the interest of employers in preventing violations labor rights employees in the draft federal law No. 473887-7 “On Amendments to Article 5.27 of the Code Russian Federation on administrative offenses”, submitted to the State Duma on May 25, 2018, it was proposed to exclude punishment in the form of a warning from part 6 of the named article. If the bill is passed, the employer will no longer be able to get off with a warning for non-compliance with the terms of salary payment and will have to pay a fine. You will learn about the consequences for the employer of late payment of wages from this article.

The Ministry of Labor in Letter No. 14-1 / OOG-4375 of May 24, 2018 recalled that, according to par. 5 hours 1 art. 21 of the Labor Code of the Russian Federation, an employee has the right to timely and full payment of wages in accordance with his qualifications, the complexity of work, the quantity and quality of work performed. In turn, the employer is obliged to pay in full the wages due to employees within the time limits established in accordance with the Labor Code of the Russian Federation, the collective agreement, internal labor regulations, labor contracts (paragraph 7, part 2, article 22 of the Labor Code of the Russian Federation).

Part 6 of Art. 136 of the Labor Code of the Russian Federation, it is established that it is paid at least every half a month. The specific date for the payment of wages is fixed in the internal labor regulations, collective or labor contract no later than 15 calendar days from the end of the period for which it is accrued. In Letter No. 14-2/B-761 dated August 18, 2017, the Ministry of Labor noted that the right of an employee to receive wages at least every half a month is one of the conditions established by law, and this condition cannot be worsened either by agreement of the parties, or on the basis of a collective agreement.

Note:

The Labor Code does not regulate specific terms for the payment of wages (does not provide for specific dates of the calendar month), but at the same time establishes requirements for the payment of wages at least every half a month, as well as the maximum allowable period after the end of the worked period, in which part of the salary for this period.

The specific date for the payment of wages is established by the internal labor regulations, the collective or labor contract no later than 15 calendar days from the end of the period for which it is accrued.

Note:

When paying wages for the second half of the month, the employee must be given a payslip in the form approved by the order of the head of the organization (part 1 of article 136 of the Labor Code of the Russian Federation, Letter of Rostrud dated December 24, 2007 No. 5277-6-1).

The employer or representatives authorized by him in the prescribed manner, who have delayed the payment of wages to employees and other violations of wages, are liable in accordance with the Labor Code of the Russian Federation and other federal laws (part 1 of article 142 of the Labor Code of the Russian Federation). So, due to the delay in the payment of wages, the employer is threatened with attracting:

to material liability, which implies the payment of compensation to the employee;

to administrative and criminal liability.

In addition, when receiving state inspection on labor reports of delay in payment of wages, it is possible to conduct unscheduled inspection organizations (paragraph “b”, paragraph 10 of the Regulations on Supervision in the Sphere of Labor).

Let's take a closer look at the liability process.

Payment of compensation for delayed payment of wages

According to Art. 236 of the Labor Code of the Russian Federation in case of violation of the established terms for the payment of wages, vacation pay and (or) other amounts due to the employee, the employer is obliged to pay them with interest (monetary compensation). At the same time, the obligation to pay compensation does not depend on the presence of his guilt.

Note:

Compensation under Art. 236 of the Labor Code of the Russian Federation, the employer must pay the employee for delaying the payment of wages even for one day.

The size monetary compensation cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation effective during the period of delay from the amounts not paid on time for each day of delay, starting from the next day after the established payment deadline and ending with the day of actual settlement inclusive. In case of incomplete payment of wages and (or) other amounts due to the employee on time, the amount of compensation is calculated based on the amounts actually not paid on time.

Note:

The amount of monetary compensation may be increased by virtue of collective, employment contracts or local regulations.

Compensation is calculated according to the following formula (based on the key rate of the Central Bank of the Russian Federation, if the employer has not set an increased amount of compensation):

Example.

In accordance with the local regulations of the organization, the salary for the second half of the month must be paid on the 10th of the next month. In fact, the salary for the second half of September 2018 in the amount of 30,000 rubles. was paid on 10/18/2018.

We will calculate compensation for the delay in the payment of wages. Local acts of the organization do not provide for an increased amount of compensation.

The number of days of delay was 8.

The key rate of the Central Bank of the Russian Federation is 7.5% (effective from September 17, 2018 in accordance with the Information of the Central Bank of the Russian Federation of September 14, 2018).

Therefore, the compensation payable to the employee will be equal to 120 rubles. (30,000 rubles x 7.5% / 150 x 8 days).

Reflection of compensation in accounting. Since compensation for delayed payment of wages is the liability of the employer, it can be qualified as a sanction for violation of the employer's contractual obligations to employees. For accounting purposes, such compensation is included in other expenses and is recognized on the date of its accrual (clauses 4, 11, 16 of PBU 10/99 "Expenses of the organization").

The amount of compensation is subject to reflection on account 73 "Settlements with personnel for other operations". Assuming that the amount of compensation is taken into account as part of other expenses, the following entries should be made in accounting:

Debit Credit - compensation for delayed payment of wages has been accrued;

• Debit Credit () - workers' compensation paid.

Note:

In the Order of the Ministry of Agriculture of the Russian Federation dated 06.06.2003 No. 792 “On approval methodological recommendations on Accounting for Production Costs and Calculation of the Cost of Products (Works, Services) in Agricultural Organizations” states that the amount of compensation for late payment of wages should be reflected in the item “Payment”. In this case, the compensation is included in the cost of ordinary activities on the date the compensation is calculated on the basis of clauses 5, 16 of PBU 10/99.

Taxation of personal income tax compensation and insurance premiums. Compensation for the delay in the issuance of wages is not subject to personal income tax. This follows from the provisions of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of the Russian Federation of February 28, 2017 No. 03-04-05 / 11096, of January 23, 2013 No. 03-04-05 / 4-54, of April 18, 2012 No. 03-04-05 / 9-526, Federal Tax Service of the Russian Federation dated 04.06.2013 No. ED-4-3 / 10209). Recall that according to the above paragraph, all types of compensation payments established by the current legislation of the Russian Federation (within the limits provided for in accordance with the legislation of the Russian Federation) related to the performance of labor duties by the taxpayer are not subject to taxation (exempted from taxation).

Note:

If the payment of compensation for the delay in the payment of wages is set in a high amount by the regulatory local act of the organization and is carried out regularly, it can be recognized as an integral part of the salary, and the organization can be accused of using the scheme in order to minimize tax liabilities.

For example, in the Decree of the FAS UO dated November 30, 2012 No. Ф09-11655/12, the court found that:

compensation payments were of a regular systematic nature, and their size significantly exceeded the amount of accrued wages;

motion analysis Money for each month indicates that the company has the opportunity to pay wages in a timely manner;

the amount of funds allocated by the company on a monthly basis to pay wages is, as a rule, lower than the amount of compensation paid in the same month.

In view of these circumstances, it was concluded that under the guise of compensation for the delay in the payment of wages, wages were paid to employees. In this regard, the court found it lawful to withhold personal income tax from the entire amount of compensation, and not just in part of the increased amount.

As for insurance premiums, the amounts not subject to taxation are listed in Art. 422 of the Tax Code of the Russian Federation. The payment associated with the delay in the issuance of wages is not mentioned in the specified norm, therefore, it will be subject to insurance premiums in the general manner. This is the official position of the Ministry of Finance, set out in Letter No. 03-15-06/16239 dated March 21, 2017.

It should be noted that during the period of validity of the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”, there were decisions in favor of organizations that did not tax insurance premiums specified type of payment. Thus, in Resolution No. 13AP-11744/2017 dated June 20, 2017, the Thirteenth Arbitration Court of Appeal recognized that the amounts of monetary compensation are not subject to inclusion in the base for calculating insurance premiums. Cash compensation (interest) for the delay in the payment of wages, provided for in Art. 236 of the Labor Code of the Russian Federation, is a type of liability of the employer to the employee, is paid by virtue of the law to an individual in connection with the performance of his labor duties, providing additional protection of the labor rights of the employee. The amount of monetary compensation paid to an employee may be increased by a collective or labor agreement. The obligation to pay the specified compensation arises regardless of the fault of the employer.

The amount of assessed contributions is included in tax expenses (letters of the Ministry of Finance of the Russian Federation dated March 21, 2017 No. 03-15-06/16239, dated March 15, 2011 No. 03-03-06/1/138).

The amount of compensation for delayed payment of wages is not taken into account for the purposes of income tax and tax when applying the simplified taxation system (Letter of the Ministry of Finance of the Russian Federation of October 31, 2011 No. 03-03-06 / 2/164). The issue of whether the amount of compensation paid to an employee for delaying the payment of wages is recognized as an expense for income tax purposes was once again considered by financiers in Letter No. 03-03-06/1/63083 dated September 4, 2018. Officials did not give a clear answer, pointing out that the validity of the expenses taken into account when calculating the tax base should be assessed taking into account the circumstances indicating the intentions of the taxpayer to receive economical effect as a result of real business or other economic activity.

At the same time, there are court decisions in which arbitrators pointed to the right of taxpayers to recognize such expenses for tax purposes. The judges concluded that the costs in the form of the amount of monetary compensation paid by the employer to employees on the basis of Art. 236 of the Labor Code of the Russian Federation, are a sanction for violation of contractual obligations. Subparagraph 13 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation does not contain any restrictions on the accounting of sanctions as expenses, depending on the legal relationship (civil or labor) in which contractual obligations are violated, therefore, the expenses incurred are taken into account when taxing profits (FAS PO resolution dated 30.08.2010 in case No. A55-35672 / 2009, dated 06/08/2007 in case No. A49-6366 / 2006, FAS VVO dated 08.11.2008 in case No. A29-5775 / 2007, FAS UO dated 04.14.2008 No. Ф09-2239 / 08- C3 in case No. A60-14685/07).

The right of an employee to stop work.

Subject to the provisions of paragraph 2 of Art. 142 of the Labor Code of the Russian Federation, in the event that the payment of wages is delayed for more than 15 calendar days, the employee has the right to suspend work until the delayed amount is paid to him, notifying the employer in writing. During the period of suspension of work, the employee has the right to working time be absent from the workplace (Letter of the Ministry of Labor of the Russian Federation of December 25, 2013 No. 14-2-337). The Ministry of Labor in Letter No. 14-2/B-761 dated August 18, 2017 confirmed that due to the delay in the payment of wages, an employee may suspend work while on a business trip.

Note:

The refusal of an employee to perform work due to non-payment of wages to him is one of the forms of self-defense of labor rights (Article 379 of the Labor Code of the Russian Federation). At the same time, according to paragraph 57 of the Decree of the Plenum of the RF Armed Forces dated March 17, 2004 No. 2, an employee can suspend work regardless of the employer's fault in non-payment of wages to him.

The Labor Code provides a list of cases when suspension of work is not allowed (part 2 of article 142 of the Labor Code of the Russian Federation):

during the introduction of martial law or a state of emergency;

in military bodies and organizations in charge of ensuring the country's defense and state security, rescue, search and rescue, firefighting, work to prevent or eliminate natural disasters and emergencies, in law enforcement agencies;

for civil servants;

in organizations directly servicing especially hazardous types of production, equipment. Employees of these organizations, whose right to timely and full payment of wages has been violated, may apply to the commission for labor disputes, court or bodies of state supervision and control over compliance with labor law(Determination of the Constitutional Court of the Russian Federation of October 19, 2010 No. 1304-О-О);

in relation to work related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, provision of emergency and emergency medical care).

During the period of suspension of work, the employee has the right to be absent from the workplace (part 3 of article 142 of the Labor Code of the Russian Federation).

In connection with the suspension of work in the time sheet (form T-12, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1), the code “NC” or “36” should be indicated for all days of suspension of work.

Note:

For the period of suspension of work due to a delay in the payment of wages to him, the employee retains average earnings (part 4 of article 142 of the Labor Code of the Russian Federation).

Here is a sample notification by an employee of an employer about the suspension of work due to a delay in the payment of wages for a period of more than 15 days.

Director of Matrix LLC

O. S. Borisov

by Senior Sales Specialist

O. P. Emelina,

address of residence: 603155, Nizhny Novgorod,

st. Kovalikhinskaya, 72, apt. 151,

tel.: +79021111111

Suspension Notice

In accordance with Part 2 of Art. 142 of the Labor Code of the Russian Federation, I inform you in writing that due to the delay in the payment of wages for a period of more than 15 days, I suspend work for the entire period until the payment of the delayed amount.

I notify that during the period of suspension of work during my working hours I will be absent from the workplace. For the entire period of suspension of work, I ask you to keep my average earnings.

The date of suspension of work is 28.10.2018.

The date of occurrence of the debt is 10/11/2018.

The total amount of debt is not less than 65,250 rubles.

The total duration of the debt is not less than 18 calendar days.

I ask you to pay the amount of the saved average earnings on the days of the issuance of wages. I ask you to report the results of the consideration of the notice and the measures taken to pay off wage arrears in the prescribed manner.

An employee who was absent from the workplace during the period of suspension of work is obliged to start work no later than the next working day after receiving a written notification from the employer about the readiness to pay the delayed wages on the day the employee goes to work (part 5 of article 142 of the Labor Code of the Russian Federation).

Here is a sample notification of an employee about the payment of delayed wages.

Limited Liability Company "Matrix"

(LLC "Matrix")

Senior Sales Specialist

O. P. Emelina

31.10.2018 № 21

Delayed Wage Notice

Dear Oleg Petrovich!

We notify you of the readiness of Matrix LLC to fully pay off wage arrears for September 2018. Payment will be made on the day you return to work.

In accordance with Part 5 of Art. 142 of the Labor Code of the Russian Federation, you must return to work no later than the next day after receiving this notice. Your absence from work without a valid excuse on the day following the receipt of this notice will be considered absenteeism and may serve as the basis for action against you disciplinary action up to and including dismissal. "a", paragraph 6, part 1, art. 81 of the Labor Code of the Russian Federation.

Director Borisov O. S. Borisov

The employer has the right to dismiss an employee for absenteeism in the event that he does not appear at the workplace without good reason on the next business day after receiving notice of the employer's readiness to pay him delayed wages or transfer them (subparagraph "a", paragraph 6 of part 1 article 81 of the Labor Code of the Russian Federation).

It should be noted that there are decisions of arbitrators in which it was found unlawful in a situation where an employee did not go to work after partial repayment of the debt (appeal rulings of the Nizhny Novgorod Regional Court dated 03/20/2018 in case No. 33-2117 / 2018, St. .2016 No. 33-9739/2016, Ruling of the Moscow City Court dated January 24, 2014 No. 4g/3-51/14). The arbitrators proceed from the fact that the period of suspension of work lasts until the full repayment of the debt. The payment of its part does not interrupt this period and is not a basis for the employee to resume work. At the same time, he is not obliged to re-notify the employer about the suspension of work.

Bringing to administrative and criminal liability.

Administrative liability for non-payment or incomplete payment of wages, other amounts carried out within the framework of labor relations (if these actions do not contain a criminally punishable act) within the established period of time is established in Parts 6, 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Currently, part 6 of this article provides for liability in the form of a warning or a fine in the amount of:

for officials - from 10,000 to 20,000 rubles;

for individual entrepreneurs - from 1,000 to 5,000 rubles;

for legal entities - from 30,000 to 50,000 rubles.

A person who has previously been subjected to administrative punishment under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation and repeatedly committed a similar offense, may be held liable under part 7 of this article. In this case, he is punished:

for officials - a fine in the amount of 20,000 to 30,000 rubles. or disqualification for a period of one to three years;

for individual entrepreneurs - a fine in the amount of 10,000 to 30,000 rubles;

for organizations - a fine in the amount of 50,000 to 100,000 rubles.

If he has committed an administrative offense and the officials through whose fault it was committed are identified, they can be held administratively liable under the same rule as entity, and these officials (part 3, article 2.1 of the Code of Administrative Offenses of the Russian Federation, paragraph 1, clause 15 of the Decree of the Plenum of the Armed Forces of the Russian Federation of March 24, 2005 No. 5).

Criminal liability for non-payment of wages threatens the head if he acted out of selfish or other personal interest (Article 145.1 of the Criminal Code of the Russian Federation).

In case of partial non-payment of more than three months of wages, pensions, scholarships, allowances and other amounts established by law, the manager is threatened (part 1 of this article):

a fine of up to 120,000 rubles. or in the amount of wages (other income of the convict) for a period of up to one year;

deprivation of the right to hold certain positions or carry out certain activities for up to one year;

forced labor for up to two years;

imprisonment for up to one year.

Partial non-payment means making a payment in the amount of less than half of the amount payable (note to Article 145.1 of the Criminal Code of the Russian Federation).

In the event of a complete non-payment of more than two months of wages, pensions, scholarships, allowances and other amounts established by law, or payment of wages for more than two months in an amount lower than the minimum wage established by federal law, the head is threatened (part 2 of this article):

a fine in the amount of 100,000 to 500,000 rubles. or in the amount of wages (other income of the convict) for a period of up to three years;

forced labor for up to three years with or without deprivation of the right to hold certain positions or carry out certain activities for up to three years;

imprisonment for up to three years with or without deprivation of the right to hold certain positions or carry out certain activities for up to three years.

If non-payment (partial or complete) caused serious consequences, the head of the organization (branch, representative office, separate (structural) subdivision) may be held liable in the form (part 3 of article 145.1 of the Criminal Code of the Russian Federation):

a fine in the amount of 200,000 to 500,000 rubles. or in the amount of wages (other income of the convict) for a period of one to three years;

imprisonment for a term of two to five years with or without deprivation of the right to hold certain positions or carry out certain activities for a term of up to five years.

Both administrative and criminal liability can occur only if there is guilt (Article 2.1 of the Code of Administrative Offenses of the Russian Federation, Article 14 of the Criminal Code of the Russian Federation). Non-payment of wages entails criminal liability only if the organization has funds and non-payment is due to self-interest or other personal interest of the head of the organization (branch, representative office, separate (structural) subdivision).

The liability of the employer for the delay in the payment of wages involves not only the reimbursement of earnings not received by the employee, but also the payment of additional interest (monetary compensation). Compensation is due even if the employer is only a few days late with payments. If payment is delayed by more than 15 days, the employee has the right to suspend work. Administrative responsibility for the delay in the payment of wages is established in Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, while the amount of the fine for this violation, committed for the first time, reaches 50,000 rubles. Criminal liability for non-payment of wages may threaten the manager if he acted out of selfish or other personal interest. If an employee applies for a delay in the payment of his salary to the GIT, it is possible to conduct an unscheduled audit of the organization.

Regulations on federal state supervision of compliance with labor legislation and other regulatory legal acts containing labor law norms, approved. Decree of the Government of the Russian Federation of September 1, 2012 No. 875 (effective as amended on April 30, 2018).

PBU 10/99 "Expenses of the organization", approved. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.

Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

In our not the most stable time, wage arrears at enterprises are a fairly common phenomenon. This happens for various reasons: downtime of factories, large campaigns, changes in the cost of raw materials and other resources.

Naturally, all these circumstances affect not only the enterprise itself, but also the employees of the company. At such moments, the employer can not only reduce staff or their salary, but also delay the necessary payments.

But whether it is legal or not, we will understand.

Requirements of the Labor Code of the Russian Federation regarding the payment of wages to employees

In the event that the employer delays with the issuance of earnings for a sufficiently long time, it is strongly recommended contact the labor inspectorate.

The Labor Code of the Russian Federation establishes the procedure for paying employees both itself and. As established by Article 136 Labor Code employer's duty is the timely payment of the required funds at least twice a month.

All payment terms must be certified by the employer and secured in these documents:

1. or collective agreement;
2. Labor regulations.

In addition, there are a number of nuances associated with the procedure for paying vacation pay and bonuses. For example, holiday pay must be issued no later than three days before the start of the holiday itself. Also, if the pay date falls on a weekend or holiday, it is the employer's responsibility to make the payment on the eve of the weekend.

Some employers, in an effort to circumvent this law, prerequisite when an employee is hired, they fill out an application for the payment of salaries once a month. However, even in such a case, this action is illegal and also bears responsibility.

Failure to pay an advance or merging it with the main part of the salary, by the way, is also a delay in funds.

Actions of the employee in case of salary delay

Delay from salary enterprise is a serious misconduct by the employer.

And in the event that payments do not occur without explaining the reasons, the employee has every right to start defending your violated rights:

1. First of all, it is necessary contact the labor inspectorate (according to the location of the enterprise). When you apply, you will leave your application for consideration, in which you must indicate all violations of your rights by the employer. The application can be written in free form, however, all violated rights must be written down specifically, in understandable language.
   An appeal to the labor inspectorate is possible immediately, on the first day of delay in payment.
2. However, if after fifteen working days the situation has not changed in any way, you can submit your application for the recovery of his payment to the court .
   Before going to court, it is recommended to make sure that the payment has not been accrued.
3. In case if wage was not paid even after the court decision (within three months), it is necessary contact the police or prosecutor's office - such a long delay in payments is regarded as a criminal offense and falls under Article 45.1 of the Criminal Code of the Russian Federation.

But what to do while this issue is being considered in law enforcement and judicial bodies?

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Worker's Compensation

In the event that you were not at a loss and immediately contacted an organization for the protection of workers' rights, it is likely that the employer will incur not only administrative or criminal liability, but also liability in front of the workers.

Such liability consists in the obligation to pay monetary.

Such compensation is paid even if the organization itself is not to blame for the delay in payment, and it is calculated using a special formula:

Wage arrears*percentage of the refinancing rate set by the Central Bank*number of days of delay in payment.

For a more specific calculation of the amount of monetary compensation, it is necessary to take into account the constantly changing in its value, and also take into account the fact that the calculation is made without taking into account.

Suspension of activities by an employee

According to the labor legislation of the Russian Federation, if the payment of wages is more than fifteen days late, the employee has every right to suspend his labor activity (part 3 of article 142 of the Labor Code of the Russian Federation).

Prior to this, it is necessary in writing notify the employer about his absence from the workplace (and the reason that caused this measure). In this case, your absence will not be regarded as. The maximum period of absence from the workplace is the term for the final payment of the debt.

In order to notify your employer, as noted earlier, you must draw up a written application and submit it no earlier than fifteen days after the missed salary payment deadline. The application form is not established by law, so it can be arbitrary.

To suspend labor process considered legal, the next day after the employer certifies the application, the application must go to workplace.

However, cases are specifically noted by law, to stop work during which Absolutely forbidden:

• If the delay in salary occurred during a period of martial law, or an emergency;
• It is impossible to suspend or completely stop work while in military service, working in organizations responsible for ensuring the security of the country;
• When participating in the elimination of accidents and in search and rescue activities;
• In fire services and the Ministry of Emergency Situations;
• In law enforcement agencies and organizations;
• In services providing maintenance of industries with harmful and dangerous factors;
• In organizations responsible for the safe life of a person (this includes heating, heat and water supply, electricity, gas supply, communications, as well as ambulance services);
• While in public service.

Employer's responsibility

According to Article 142 of the Labor Code of the Russian Federation, for a delay in payment for more than half a month, an unscrupulous employer should be held responsible.

Depending on who the employer is, upon consideration of the issue in the labor commission, he will be assigned fine according to the Code of Administrative Offenses of the Russian Federation.

Responsibility includes the following types and sizes of punishment:

• for an employer - from 1,000 to 5,000 rubles (under article 5.27 of the Code of Administrative Offenses of the Russian Federation);
• for an organization (legal entity) - from 30,000 to 50,000 rubles (the same article);
• criminal liability for the employer (under article 145.1 of the Criminal Code of the Russian Federation) - up to three years in prison.

Administrative or criminal liability can be assigned to the immediate head of the organization only if his guilt, connected with personal interests and self-interest, is proven through the court.

Thus, if the rights of employees in terms of timely remuneration are violated, one should not be afraid to seek protection. Russian legislation provides ample opportunities for this.

On the regulation of the legislation of the Russian Federation of the process of paying wages to employees, see the following video:

Payroll deadlines

The deadlines for the issuance of wages change from October 3, 2016. Below we will consider the procedure for issuing salaries before and after this period.

According to the letter of the Federal Tax Service, in a letter dated August 29, 2016 No. ZN-4-17/15799, a non-resident employee cannot be paid in cash.

Until October 3, 2016

Wage arrears

The employer is held financially liable, regardless of the presence or absence of his fault in the delay in wages to employees.

Worker actions

How to get paid on time? Who to contact? Is there compensation for late pay?

If wages are delayed for one day, the employee has the right to start asserting his rights.

To the labor inspectorate

To do this, you need to contact the labor inspectorate for labor at the location of the organization (this is necessary so that the employer cannot illegally evade solving the problem). The application is drawn up in free form, it is necessary to indicate the violated rights (the fact of salary delay, the number of days of delay, the delayed amount).

Don't go to work

If the employer has not paid wages within 15 days, the employee has the right to suspend his labor activity until the amount due to him is received. Before this, it is necessary to warn the employer in writing about this decision, referring to.

However, not all categories of workers have the right to suspend their activities. Civil servants, workers servicing hazardous types of production and equipment, workers whose labor activity is directly related to ensuring the life of people: employees of ambulance stations, power plants, water supply enterprises, and so on can not leave your job.

The employee must, along with the suspension of his labor activity, apply to the court with a statement of claim to recover from the employer the amount of wage arrears and compensation for the delay in its payment. Before that, you need to make sure that the salary has been accrued. If not, then a writ of execution can be issued almost immediately after the appeal.

To the procurator

If the employee has not received wages within 3 months, then it is necessary to contact the prosecutor's office or the police, since in this case the actions of the employer fall under or article 5.27 of the Code of Administrative Offenses.

Penalties for the employer

The penalty for delayed wages for an individual entrepreneur will be from 1,000 to 5,000 rubles, for a director - from 10,000 to 20,000 rubles, for an organization from 30,000 to 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

With a delay of more than 3 months, a criminal case may be initiated ().

Compensation for delayed wages to an employee

If the employer delays the wages of employees, then he is obliged to pay compensation in their favor. For each day of delay, starting from the day following the day when the payment was to be made, an amount not less than 1/300 of the refinancing rate established central bank as of the time the compensation was calculated (Article 236 of the Labor Code).

Compensation is calculated according to the formula:

Delayed Wage Compensation (DWPW) is equal to wage arrears multiplied by 1/300 of the refinancing rate (or percentage set by the organization) and the number of days of delay.

For example, there was a salary delay for 15 days in the amount of 20,000 rubles at a refinancing rate of 10%. Accordingly, the compensation will be equal to:

Laws

Article 136. Procedure, place and terms of payment of wages

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 of the established deadline, 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 the credit institution 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 on the day established by the internal labor regulations, collective agreement, labor contract.

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.

Article 142

The employer and (or) representatives of the employer duly authorized by him, who have allowed delays in the payment of wages to employees and other violations of wages, shall be liable in accordance with this Code and other federal laws.

In the event of a delay in the payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the payment of the delayed amount. Suspension of work is not allowed:

during periods of introduction of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;

in the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the country's defense and state security, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies;

civil servants;

in organizations directly serving especially dangerous types of production, equipment;

workers, in labor obligations which includes the performance of works directly related to the provision of the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

During the period of suspension of work, the employee has the right to be absent from the workplace during his working hours.

For the period of suspension of work, the employee retains the average earnings.

An employee who was absent during his working hours at the workplace during the period of suspension of work is obliged to return to work no later than the next working day after receiving a written notice from the employer about the readiness to pay the delayed wages on the day the employee goes to work.

Article 145.1. Non-payment of wages, pensions, scholarships, allowances and other payments

1. Partial non-payment of more than three months of wages, pensions, scholarships, allowances and other payments established by law, committed out of selfish or other personal interest by the head of an organization, employer - individual, the head of a branch, representative office or other separate structural unit organizations -

shall be punishable by a fine in the amount up to 120 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to one year, or by deprivation of the right to hold certain positions or engage in certain activities for a term of up to one year, or by forced labor for a term of up to two years, or imprisonment for up to one year.

2. Complete non-payment of more than two months of wages, pensions, stipends, allowances and other payments established by law, or payment of wages for more than two months in an amount below the minimum wage established by federal law, committed out of selfish or other personal interest by the head of an organization, by an employer - an individual, head of a branch, representative office or other separate structural subdivision of an organization, -

shall be punishable by a fine in the amount of 100 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of up to three years, or by compulsory labor for a term of up to three years, with the deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years, or without it, or by deprivation of liberty for a term of up to three years with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years.

3. The acts provided for by paragraphs 1 or 2 of this Article, if they caused grave consequences, -

shall be punishable by a fine in the amount of 200 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by deprivation of liberty for a term of two to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term. up to five years or less.

Note. Partial non-payment of wages, pensions, stipends, allowances and other payments established by law in this article means making a payment in the amount of less than half of the amount due.

Article 5.27. Violation of labor legislation and other normative legal acts containing labor law norms

1. Violation of labor legislation and other normative legal acts containing labor law norms, unless otherwise provided by parts 2 and 3 of this article and article 5.27.1 of this Code - entails a warning or the imposition of an administrative fine on officials in the amount of one thousand to five thousand rubles; on persons carrying out entrepreneurial activity without formation of a legal entity - from one thousand to five thousand rubles; for legal entities - from thirty thousand to fifty thousand roubles.

2. Actual admission to work by a person not authorized by the employer, if the employer or his authorized representative refuses to recognize the relationship that has arisen between the person actually admitted to work and this employer, labor relations (does not conclude with a person, actually admitted to work, an employment contract) - entails the imposition of an administrative fine on citizens in the amount of three thousand to five thousand rubles; on officials - from ten thousand to twenty thousand roubles.

3. Evasion of registration or improper execution of an employment contract or the conclusion of a civil law contract that actually regulates labor Relations between an employee and an employer - shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand roubles; for persons engaged in entrepreneurial activities without forming a legal entity - from five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand roubles.

4. The commission of an administrative offense provided for by paragraph 1 of this article by a person previously subjected to administrative punishment for a similar administrative offense - shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles or disqualification for a period of one to three years ; for persons engaged in entrepreneurial activities without forming a legal entity - from ten thousand to twenty thousand rubles; for legal entities - from fifty thousand to seventy thousand roubles.

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The current legislation of the Russian Federation unequivocally answers the question "How much can wages be delayed by law?". According to the Labor Code of the Russian Federation, a delay in the payment of wages is not permissible even for 1 day! Article 136 of the Labor Code establishes the frequency of remuneration - 2 times a month. Payments must be made every two weeks, for example:

• 20th - payment for the first half of the month;
• The 10th is the final payment for the month.

It is not possible to pay wages once a month. This violates the provisions of the Labor Code. When checking compliance with the labor rights of personnel, the labor inspectorate may impose a fine on the management of the company, as well as on the institution as a whole. It is possible to limit the activity of the enterprise.

The institution is required to establish specific terms for remuneration and fix them in a collective agreement, service contract, and labor regulations. In the process of registering personnel for work, it is mandatory to familiarize them with the dates of payment of salaries. Depending on how long the payments are delayed, management is responsible for:

• administrative;
• material;
• criminal.

Administrative liability arises on the basis of Article 5.27 of the Code of Administrative Offenses in case of delay in wages, as well as in case of violation of the labor rights of personnel, and is accompanied by a fine in the amount of:

• From 1 thousand rubles. up to 5 thousand rubles for individual entrepreneurs and the management of the institution. For individual entrepreneurs, it is possible to limit activities to three months.
• From 30 thousand rubles. up to 50 thousand rubles to a legal entity or limiting the functioning of the institution to three months. In case of repeated violation, officials may be removed from their positions for up to three years.

If the payment of wages was not made within two months (with complete non-payment) and more than 3 months (with partial non-payment), the management is attracted under Article 145.1 of the Criminal Code of the Russian Federation - criminal liability.

Types of punishments:

• a fine in the amount of 100 thousand rubles. up to 500 thousand rubles or corresponding to the amount of wages or other income of the guilty person for the last three years;
• restriction of freedom for up to three years with the imposition of a ban on holding specific positions for a similar period. In this case, it must be established that official there is a personal gain in delaying the payment of wages.

In case of a repeated offense, on the basis of a court decision, the guilty person may be disqualified from his position, and labor contract it can be terminated. Force majeure circumstances may arise that result in non-payment of wages.

In this case, the employer is obliged to pay compensation to the staff for each day of delay. The amount of compensation corresponds to 1/300 of the refinancing rate of the Central Bank.

Additionally, administrative or criminal liability may be imposed. It is necessary to know the rights of workers in case of delayed payment of wages. If the delay is more than 15 days, the staff has the right to stop work, while informing the management of the institution in writing. The employee has the right not to be present at the workplace until the full repayment of the debt. In this case, in accordance with Article 157 of the Labor Code, the employee is entitled to compensation for forced downtime. The amount of compensation is set within 2/3 of the average earnings per month.

There are organizations in which, in accordance with applicable law, it is forbidden to be absent from your workplace:

• institutions related to the Armed Forces of the Russian Federation, other military formations that ensure the defense and security of Russia;
• organizations providing emergency rescue, firefighting, emergency and natural disaster prevention;
• in law enforcement agencies;
• in executive bodies power and so on;
• also when a state of emergency or martial law is introduced, or other special measures.

Upon delivery of an official notice of the employer's readiness to pay wage arrears, the staff is obliged to enter their workplace no later than the next working day. In case of non-payment of wages for more than 15 days, an employee can apply with a corresponding application:

• to the labor inspectorate;
• to the prosecutor's office;
• to court.

The statement of claim is submitted to the court no later than 3 months from the date of violation of the deadline for payment of wages. Otherwise, the court may refuse to consider the case.

Before submitting an application to the above authorities, it is recommended to send a written request to the employer to explain the reasons for the formation of debt and the timing of its repayment.

The article will help to deal with the new procedure for settlements with employees, it also shows the responsibility of organizations for violation of payment terms and salary delays

The Labor Code obliges the employer to pay wages to employees at least twice a month. But until recently, specific payment dates could be chosen independently. Since October 3, 2016, the rules have changed - the deadlines for paying salaries are clearly spelled out in the law.

Rostrud prepared a selection of answers to salary questions

December 2019 salary payment deadlines

This is a fairly relevant question when to pay salaries for December. It is known that the final payment for the month falls on the beginning of the next month. And they usually happen in January.

If the deadline for paying wages for the second half of the month is set on the 9th day of the next month or later, then the final payroll calculation with employees for December must be done as early as January of the next year.

Note : How to withhold personal income tax from salaries for December 2017 if it is paid before the end of December.

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Responsibility of the employer for late payment

Penalties for errors in employment contracts and employer evasion from concluding such contracts also increased.

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Withholding wages, suspension of work, compensation

Can an employee still be at the workplace during the suspension of work?

The legislation does not define the mandatory location of an employee during the suspension of work due to non-payment of wages to him for more than 15 days. In this case, the employee independently has the right to decide whether to be at the workplace or not (part three).

Should the employer, in the event of a delay in the payment of wages, pay it, taking into account monetary compensation?

Yes, it should. The employer is liable for the delay in wages. calculated on the basis of 1/150 of the refinancing rate for each day of delay in the amounts due. In this case, the period begins to run from the next day after the established ().

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If an employee is not present at the workplace during the suspension of work, how will the employer notify him of the readiness to make payments?

When the employee is at the workplace, the notification process is simplified and comes down to familiarization with a document confirming the payment of the amounts due (or the willingness to pay). If the employee is absent from work, then the employer will have to notify him in writing (for all possible reasons). postal addresses that are available in the personal file), and the employee will have to go to work no later than the next business day after receiving such a document (part four).

Should the employer, in the event of a delay in the payment of wages, pay it, taking into account compensation for non-pecuniary damage?

No, the employer has no such obligation. The employee must demand compensation for non-pecuniary damage from the employer in a pre-trial order or already in court, if the employer does not agree to compensate for such damage voluntarily ().

Non-payment of wages for more than two months (or partial non-payment within three months) is a crime under Art. 145.1 of the Criminal Code of the Russian Federation. In this case, the head of the organization faces a fine of up to 500 thousand rubles, forced labor or imprisonment for 3 years. True, the punishment threatens the boss only if it is proved that the reason for non-payment is the mercenary or other personal interest of the leader.

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"Hotline" for workers who do not receive their salaries on time

On July 1, the Civic Chamber of the Russian Federation opened a hotline to receive complaints against unscrupulous employers for non-payment of wages.

Employees can report delays in paying salaries by phone 8-800-700-8-80 . A call from any region of the Russian Federation is free. The line operates from Monday to Thursday from 9 to 18, on Fridays one hour less - from 9 to 17.

All information received will be transferred to Rostrud and the prosecutor's office.

Employers who owe their employees should remember that a delay in paying salaries for more than 3 months is fraught with the launch of bankruptcy proceedings.

Muscovites can complain about their salary

Based on the results of the commission, the inspectors will draw up a protocol. The inspectors are not required to issue it to the company, but you have the right to request a copy.

What happens if you do not come to the commission

You can miss a meeting only for a good reason: illness of the director, interruptions in transport, natural disasters. But you need to document that you really could not attend the meeting.

If you did not get on the commission for good reasons, for example, due to the illness of the director, then the meeting will be rescheduled. new date will write in a follow-up notice. In this case, the company does not face fines or additional checks.

Pass without a good reason: directors will be fined from 2,000 to 4,000 rubles. (part 1). But, the Federal Tax Service will call those who skipped the commission again. And for the second time the commission can be held at the regional level. And the company can be transferred for a pre-audit analysis or even immediately appoint an on-site audit.

Tax authorities demand to establish average industry salaries

Since there is little money in the country, the Federal Tax Service set the task for the inspectors: before the end of the year, payments on contributions should grow faster than official salaries (letter of the Federal Tax Service of Russia dated October 12, 2017 No. GD-4-11 / 20547). Often the requirements of the auditors go beyond the bounds of reason.

For example, on salary commissions, the chief accountant or director is shown a list of employees with full names. The inspectors calculate the salary of each employee according to the submitted reports, compare it with the industry average and determine the deviation. This amount is required to raise wages. If an employee receives 25 thousand rubles, the average salary in the region by type of activity is 30 thousand rubles. The tax authorities want the company to increase its salary by 5 thousand rubles and bring it in a week. Otherwise, they promise to appoint an on-site inspection, send the police, the prosecutor's office, etc.

This is a direct violation. It is unrealistic to raise each salary to the industry average. Industry-average salaries are a criterion for calling for a commission. But they should be compared not with the income of each individual employee, but with average salary by company. So the Federal Tax Service prescribes in a letter dated July 25, 2017 No. ED-4-15 / [email protected].

More material about SALARY COMMISSIONS

SALARY COMMISSIONS on kontur.ru

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What does the salary consist of Rostrud memo on wages

Rostrud published on its website a report on the rules for paying salaries to employees. In particular, the cases when the employer has the right to reduce the salary of an employee are listed. It also explains which payments are included in the salary and which are not.

Salary composition

Rostrud specialists remind that the salary includes the following parts:

• Salary ( official salary), tariff rate;
• Compensation, namely - additional payments and allowances for work in special climatic conditions; remuneration for work in conditions that deviate from normal (that is, for work with harmful or dangerous working conditions; for work at night; for combining positions, etc.);
• Incentive payments (for example, bonuses for seniority; bonuses for performing specific work, based on the results of the reporting period, for quitting smoking, for saving consumables, etc.).

Vacation pay is not included in the salary

At the same time, the composition of wages does not include compensation payments listed in. These are, in particular, the amounts that are paid when sent to business trip; when moving to work in another area; in case of forced termination of work through no fault of the employee; when granting annual paid leave; due to a delay due to the fault of the employer of issuance work book upon dismissal of an employee.

Pay slip

Article 136 of the Labor Code of the Russian Federation obliges the employer to inform the employee about what constitutes his next salary. For this purpose, when paying salaries. It contains information about:

• components of the salary for the relevant period;
• amounts of other amounts accrued to the employee (other amounts include, among other things, compensation for delayed wages, vacation pay, payments upon dismissal, etc.);
• the size and grounds for the deductions made;
• the total amount of money to be paid.

The salary cannot be lower than the minimum wage

The salary of an employee who has fully worked out the norm of hours and fulfilled the norms of labor cannot be less than the minimum wage. The minimum wage is approved at the federal level.

Wage indexation

The employer is obliged to index wages in connection with the growth of consumer prices for goods and services (Article 134 of the Labor Code of the Russian Federation). wages are determined in the collective agreement, agreement, local normative act. If at the end of the calendar year during which Rosstat recorded an increase in consumer prices, wages are not indexed, the employer may be held liable, regardless of whether the relevant local act has been adopted or not.

When can an employer cut wages?

As a general rule, changing the terms of an employment contract, including in terms of reducing wages, is allowed only by agreement of the parties to the employment contract. But in some situations, the monthly salary may be paid in a smaller amount than established in the employment contract, without the consent of the employee. These cases include:

• failure to comply with labor standards (Article 155 of the Labor Code of the Russian Federation);
• default official duties(Article 155 of the Labor Code of the Russian Federation);
• simple;
• production of defective products (if there is no fault of the employee in the production of the marriage, then defective products are paid in the same way as good products; article 156 of the Labor Code of the Russian Federation).

Does an employee have the right to receive a salary in cash?

Employees budget institution have the right to receive a salary in cash if they do not want to have bank accounts and cards.

According to Article 136 of the Labor Code of the Russian Federation, wages are paid to an employee, as a rule, at the place of work or transferred to a credit institution indicated in the employee's application.

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