home Translator Accounting info. How to formalize new deadlines for the payment of wages Changes to the order on the deadlines for payment of wages

Accounting info. How to formalize new deadlines for the payment of wages Changes to the order on the deadlines for payment of wages

Until October 3, 2016, all employers must adjust payment terms in labor and collective agreements wages and advances to employees. From this date, the amendments regulating them in the Labor Code of the Russian Federation will come into force.

Effective October 3, 2016 the federal law dated July 3, 2016 No. 272-FZ, in accordance with which the Labor Code of the Russian Federation defines new terms for the payment of wages and advances in Russian organizations. In this regard, all employers must bring the provisions of collective and labor agreements with employees into compliance with the new requirements.

What has changed in labor legislation

All employers are required to issue advance payments and salaries starting October 3 in accordance with the new rules. The deadline for payment of wages is set on the 15th of the next month. The advance must be paid no later than 15 days after the salary for the previous month. This means that if wages are paid to an employee on the 5th, the advance cannot be paid later than the 20th. If the advance was made on the 25th, then the deadline for salary is no later than the 10th.

The Labor Code allows for the establishment of individual salary and advance payment days for different employees of the organization. However, it must be no later than the 15th day of the first half of the month. For violation of payment deadlines, the employer faces a fine of 50 thousand rubles, by virtue of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Actions of employers

By October 3, it is necessary to bring the terms of employment contracts into compliance with the new requirements of labor legislation. If the salary day is incorrectly stated in them - it is set later than the 15th, or the interval between the advance and salary is more than 15 days, changes must be made. To do this, you do not need to enter into a new employment contract. In accordance with the norms of Article 72 of the Labor Code of the Russian Federation, it is enough to conclude with employees. This measure will relieve employers from fines, as well as from the need to pay employees interest for late wages.

Taxation of salaries and advances

We remind you that, by virtue of the Tax Code of the Russian Federation, personal income tax from the advance must be withheld only if the payment falls on the last day of the month. In other cases, the advance is paid to employees without withholding personal income tax. When paying wages, the employer-tax agent is obliged to transfer the withheld tax to the budget no later than the next day. The date of tax transfer should be indicated in line 107 of the 6-NDFL calculation. In this case, you can specify there as the exact date from a payment order, or simply the month in which personal income tax was paid on salary and advance payment.

Federal Law No. 272-FZ dated July 3, 2016 amended the Labor Code of the Russian Federation (Articles 136, 236 and 392), the Code of Administrative Offenses of the Russian Federation (Articles 5.27, 23.1, and 28.3) and the Civil Code of the Russian Federation (Article 29). The law comes into force on October 3, 2016.

Changes made to the Labor Code of the Russian Federation will affect:

1. Increasing the amount of the employer’s financial liability for delays in payment of wages and other payments due to the employee

Yes, the current edition Art. 236 of the Labor Code of the Russian Federation establishes that if the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest ( monetary compensation) in an amount not lower than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time from amounts unpaid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive. The amount of monetary compensation paid to an employee may be increased by a collective agreement, local normative act or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault. After October 3, 2016, for late payment of wages and other payments due to an employee, the employer will be obliged to pay the employee compensation in the amount of no less than 1/150 of the key rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement. It is additionally determined that in case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time. The amount of monetary compensation paid to an employee may be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

2. Specification of the deadline for payment of wages to employees

From the new provisions of Art. 136 of the Labor Code of the Russian Federation states that wages are paid to employees at least every half month. The specific date for payment of wages is established by the internal rules labor regulations, collective agreement or employment contract no later than 15 calendar days from the end of the period for which it was accrued.

3. Introduction of additional grounds for conducting unscheduled inspections of employers

Article 360 of the Labor Code of the Russian Federation establishes the procedure for conducting inspections officials Federal Labor Inspectorate of employers on compliance with labor laws and the grounds for conducting inspections. Federal Law No. 272-FZ supplements the grounds for carrying out unscheduled inspection. Thus, from October 3, 2016, appeals containing facts of violation by employers of the requirements of labor legislation and other regulatory legal acts containing standards labor law, including labor protection requirements that entailed a threat of harm to the life and health of workers, as well as leading to non-payment or incomplete payment of wages and other payments due to employees on time, or the establishment of wages in an amount less than the amount stipulated labor legislation, are the basis for an unscheduled inspection by labor inspectorate officials.

4. The employee’s right to go to court for a resolution of a labor dispute regarding non-payment or incomplete payment of wages and other payments due to the employee.

Article 392 of the Labor Code of the Russian Federation has been supplemented by a norm establishing that to resolve an individual labor dispute regarding non-payment or incomplete payment of wages and other payments due to an employee, he has the right to go to court within one year from the date of the established deadline for payment of the specified amounts, including in case of non-payment or incomplete payment of wages and other payments due to the employee upon dismissal.

The changes to the Code of Administrative Offenses of the Russian Federation are aimed at tightening the administrative liability of employers for violation of labor legislation and other regulatory legal acts containing rules of law (the new edition sets out the provisions of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Below in table form we present comparative analysis the amount of liability established by Art. 5.27 Code of Administrative Offenses of the Russian Federation, as amended now and after October 3, 2016.

Article No. 5.57 Code of Administrative Offenses of the Russian Federation	Type of violation	Amount of administrative responsibility
		Until October 3, 2016		After October 3, 2016
		On officials	On legal entities	On officials	For legal entities
1	Violation of labor legislation and other regulatory legal acts containing labor law norms, unless otherwise provided for in Parts 3, 4 and 6 of Art. 5.27 and Art. 5.27.1 Code of Administrative Offenses of the Russian Federation	Fine from 1,000 to 5,000 rub.		Fine from 1,000 to 5,000 rubles.	Fine from 30,000 to 50,000 rubles.
2	Committing an administrative offense under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation by a person previously subjected to administrative punishment for a similar administrative offense	Fine from 10,000 rubles. up to 20,000 rub.		Fine from 10,000 to 50,000 rubles. or disqualification for a period of one to three years	Fine from 50,000 to 70,000 rubles.
3	Actual admission to work by a person not authorized to do so 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 as labor relations (does not conclude with the person actually admitted to work work, employment contract)		-	Fine from 10,000 to 20,000 rubles.	-
4	Evasion or improper execution of an employment contract or the conclusion of a civil contract that actually regulates the labor relationship between the employee and the employer	Fine from 10,000 to 20,000 rubles.		Fine from 10,000 to 20,000 rubles.	Fine from 50,000 to 100,000 rubles.
5	Committing administrative offenses under Part 3 or 4 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, by a person previously subjected to administrative punishment for a similar administrative offense			Disqualification for a period of one to three years	Fine from 100,000 to 200,000 rubles.
6	Non-payment or incomplete payment on time of wages and other payments made within the framework of labor relations, if these actions do not contain a criminal offense, or setting wages in an amount less than the amount provided for by labor legislation	-	-	Fine from 10,000 to 20,000 rubles.	Fine from 30,000 to 50,000 rubles.
7	Committing an administrative offense under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, by a person previously subjected to administrative punishment for a similar offense, if these actions do not contain a criminal offense	-	-	Fine from 20,000 to 30,000 rubles.	Fine from 50,000 to 100,000 rubles.

The President of the Russian Federation signed Law No. 272-FZ of July 3, 2016 on changes in the procedure for remuneration. The changes will take effect on October 3, 2016.

What exactly will change:

a separate article will appear with responsibility for
late payment of wages. If these actions do not contain signs of a criminal offense, the manager will be fined up to 20,000 rubles, an individual entrepreneur - up to 5,000 rubles, an organization - up to 50,000 rubles. For a repeated violation, the fine will increase significantly;
in Article 136 of the Labor Code of the Russian Federation there will be a deadline for the payment of wages - no later than 15 calendar days from the end of the period for which it was accrued;
compensation to an employee in case of delay in salary payment will be 1/150 of the key rate;
in disputes over non-payment of wages and other amounts, the employee will be able to go to court within a year from the date of the established payment deadline, including in cases of non-payment upon dismissal. Now this period is only three months.

SALARY PAYMENT DATES

According to the new edition of Part 6 of Art. 136 of the Labor Code of the Russian Federation, the date of payment of wages must be no later than 15 calendar days from the end of the period for which it was accrued.

The requirement that wages are paid at least every half month (Part 6 of Article 136 of the Labor Code of the Russian Federation) has not changed.

The new edition clarifies:

1. Documents in which you must determine the paydays.

The specific date is established by “internal labor regulations, a collective agreement or an employment contract.” That is, now it is enough to fix this condition in at least one of the named documents.

Check if this rule is followed in your company. If not, indicate the dates of payment of wages in the PVTR, collective or employment agreements.

2. The deadline on which you must pay wages for the previous period.

This date must be “no later than 15 calendar days from the end of the period for which it was accrued.”

On October 3, 2016, Federal Law No. 272-FZ (dated June 3, 2016) comes into force, which introduces major changes to existing regulations regarding the timing of payment of wages, penalties for non-compliance and the amount of compensation to workers. This document will affect the work of accounting services of all companies and enterprises without exception, and therefore is already being actively studied by specialists at various levels. What does an accountant need to know? What are the new salary payment deadlines? What changes to the Labor Code come into force from October 2016?

Compensation for delayed salary

An employer who fails to meet wage payment deadlines is obliged to compensate the employee for the damage caused. Currently, the methodology for calculating such compensation is regulated by Article 236 of the Labor Code of the Russian Federation (the obligation to comply with deadlines is prescribed in Article 22 of the Labor Code of the Russian Federation). According to the approved formula, its value will be:

Compensation = salary arrears * 1/300 of the refinancing rate * number of days overdue

The innovations that come into force on October 3, 2016 replace one variable in this formula: instead of 1/300 of the refinancing rate, the calculation will be carried out with a value equal to 1/150 of the Central Bank key rate:

Compensation = salary arrears * 1/150 of the Central Bank key rate * number of days overdue

Let's consider an example: Ivanov M.M. I received my due 15,000 rubles on the 20th. Since the deadline for paying the next salary was violated (delay - 5 days), the employee is entitled to compensation in the amount of:

according to the old rules: 15,000 * 10.5%/300 * 5 = 26.25 rubles.
according to the new rules: 15,000 * 10.5%/150 * 5 = 52.5 rubles.

By the way, from January 1, 2016, the refinancing rate is taken equal to the value of the key rate on the settlement date; accordingly, through new amendments to the Labor Code, a targeted increase in the value of this variable, and therefore the amount of compensation paid, is carried out by 2 times.

Changes in the Labor Code of the Russian Federation since October 2016

Let us remind you: the current regulations do not indicate specific terms for payment of wages, obliging them only to pay out earned money every half month (the traditional scheme is advance + salary). In October, amendments will be made to Article 136 of the Labor Code of the Russian Federation, which will establish clearer deadlines: salaries will have to be paid no later than the 15th. At the same time, the rule “issuance of money every half month” remains in force, just as the other part of Article 136 of the Labor Code of the Russian Federation continues to apply, obliging to maintain a gap between salary and advance payment of no more than 15 days. All this will lead to the fact that accountants, forced to take into account all the above requirements, will have to calculate specific deadlines for issuing salaries and advances, and any delays in meeting them will lead to serious penalties.

In practice, many enterprises already adhere to similar schemes and pay their employees money until the 15th. And yet, tax officials recommend double-checking the contents of employment agreements and contracts in order to include conditions that do not contradict the new rules. This should be done in advance to avoid problems with regulatory authorities.

New salary payment terms: nuances

According to the new rules, which come into force on October 3, 2016, wages must be paid no later than the 15th. However, experts do not advise issuing salaries on this very day, but recommend focusing on the days preceding this period. Why? If the salary is issued on the 15th, then the advance payment will have to be given on the 30th. Some months consist of 30 days, and when issuing an advance on the last day of the month, personal income tax will have to be calculated and withheld from it (clause 2 of Article 223 of the Tax Code of the Russian Federation). In other words, this will require making a similar calculation twice (with 31 days in a month - once). There is possible confusion and natural questions from tax authorities.

The optimal option, which will significantly simplify the calculation of personal income tax and help fit into the new legislative framework, will be as follows:

the first part of the salary is paid no later than the 25th;
the second part – no later than the 10th.

How to make changes to employment contracts?

According to Part 2 of Art. 74 Labor Code Russian Federation, changes to employment contracts are made only after written notification to the employee. This must be done no later than 2 months before the introduction of new rules. Accordingly, such notices should have been sent to holders of contracts subject to change by August 3, 2016. In addition, it is necessary to prepare Additional agreement To Employment contract, in which to write new edition the corresponding paragraph: for example, “The employer pays wages for the first part of the month worked on the 25th of the same month. The employer pays wages for the second part of the month on the 10th of the next month.”

You can download samples of these two documents on our website:

Notification of changes in the terms of the employment contract
Additional agreement to the Employment contract

Fines for failure to pay wages on time

Federal Law No. 272-FZ introduces the following penalties for violating the terms of salary payment:

10-20 thousand rubles. or a warning - to the manager (until October 3, 2016 - 1-5 thousand rubles or a warning);
1-5 thousand rubles. – individual entrepreneur(without changes);
30-50 thousand rubles. – enterprise (no changes).

In case of repeated violation:

20-30 thousand rubles. or disqualification (3 years) - to the manager (until October 3, 2016 - 10-20 thousand rubles or disqualification (3 years));
10-30 thousand rubles. – individual entrepreneur (until October 3, 2016 – 10-20 thousand rubles);
50-100 thousand rubles. – enterprise (until October 3, 2016 – 50-70 thousand rubles)