Calculator calculating interest on wage debt. Compensation for wage delay
All employees at the enterprise are working for money remuneration. This is the right to employee and the obligation of the employer. Payout salary is provided for by the employment contract. In the same document, the delay compensation is indicated. wages. More about how it is accrued and calculated, read further.
The essence of the problem
The salary pays an employee for the work done. Parameters for accruals are taken from the employment contract. It is spelled out the rate of time, production and obligations. Salary can be installed in the form of rates, piece rates. If the employer did not pay a salary on time, then in most cases the employee has the right to receive compensation. It does not matter, there has been a delay due to the fault of the employer or not. His expenses for labor payment will increase. This is provided for by the Labor Code.
A responsibility
The salary delay is the most frequent violation that managers of organizations allow. The law provides for compensation for wage delay. In addition, the employer has a risk of disrupting production due to suspension of work. For this violation, the employer carries disciplinary, administrative and criminal liability.
Salary accrual should be made at least once every two weeks. Specific dates are installed and prescribed in collective Agreement. If the manager does not adhere to them, then, besides the possible remuneration, he must pay compensation.
Penalties
What compensation for wage delay is registered in legislation? Officials may apply with 5 thousand rubles. The employer is imposed a fine in the same amount or activity of the firm is suspended for 90 days.
What compensation for wage delay is provided for legal entities? In the amount of 30-50 thousand rubles. Additionally, responsibility is provided in the form of suspending work for 90 days. If such an offense repeated repeatedly, then the company can close for three years.
Calculation of compensation for wage delay
Having understood with what types of fines are, and when they are charged, go to the issue of calculation. The calculation of compensation for the delay in the payment of wages is carried out according to this formula:
Compensation \u003d payment of x (1/300) x rates of the Central Bank x Number of days.
But that's not all. According to the formula, compensation for the delay in the payment of wages, vacation taxes, allowed. This amount of the employer can increase at its discretion. This fact must be registered in the documentation. In order to calculate compensation for the delay in wages, you need to substitute the calendar days of delay in the formula, starting with the planned date and until the day of the actual payout. The calculation is carried out on the entire amount of payment, including award, advance for every day of delay, starting with the planned date and until the day of the actual payout. If it falls on non-working, then accruals must be held on the eve. That is, if the payment must happen on Sunday, the actual transfer of funds on Monday is considered already delay. The refinancing rate changes periodically. If the changes occurred during the period of payment of payment, then the calculation is carried out in two stages: first at the old rate, and then in a new one. The results are summed up.
Example 1.
According to the employment contract of the company, the salary is paid in two stages: 20 numbers - an advance and 5 numbers - the final calculation. The organization's employee has been established in the amount of 15 thousand rubles. (after hold Ndfl). Advance for December in the amount of 7 thousand rubles. It was listed on January 11 next year along with the final calculation. The day of payment - December 20 - falls on a day off. Consequently, the payment was supposed to happen on December 19th. The delay duration is 23 days. Final calculation Day - January 5 - is a festive. That is, the final calculation must be carried out on December 31. The delay duration is 11 days. The rate of the Bank of Russia is 13%. We will calculate compensation for wage delay:
7000 x 23 x (1: 300) x 0.13 + 8000 x 11 x (1: 300) x 0.13 \u003d 107.9 rubles.
Extreme measures
If the delay exceeds two weeks, the employee may notify the leader in writing that it will not work until he gets the whole amount. This condition should be spelled out in the contract. Stopping work is prohibited if:
- introduced a state of emergency in the country;
- employee is a civil servant;
- if a we are talking about work in organizations that ensure the defense capacity of the country, or law enforcement agencies;
- the employee is engaged in the works related to the use of the vital activity of the population.
After applying, the employee may be absent in the workplace. After receiving the notification that the head is ready to compensate for him the salary delay, the employee must come to work. Violation of this requirement is regarded as a disorder of discipline. During the period of forced downtime, all rights persist in an employee. His workplace no one has the right to occupy. The idle period is included in the experience.
Trial
Most often, the employer simply pays salary debt and ignores compensation requirement. That is, for violation of the rights of the employee, it is not responsible. In such cases, apply to the court. Responsibility will incur not only director, but also an employee of the personnel department for incorrect accounting, accountant for errors in the calculation of the laid salary.
According to the legislation, the inaction of the employer, which caused moral damage to the employee, can be refunded in the form of cash. The amount of payment is determined by the Agreement of the Parties or is established by the court. If the issue of compensation is reached the court, then, most likely, the decision will be made in favor of the employee, even if there is no guilt of the employer in the delay. Although there are cases when the latter does not specifically pay the salary at the time limit.
If the delay exceeds two months, the employer may incur criminal liability. Compensation for the delay in the payment of wages in this case is 119.99 thousand rubles. or the size of the perpetrator's salary for the year. More serious measures are imprisonment for two years, deprivation of the right to engage in a specific activity for a period of five years. If the proceedings led to serious consequences, compensation for the delay in the payment of wages may increase to 99.99-499.99 thousand rubles. Such a heavy measure is provided if the delay with payment lasts more than two months and is associated with personal interest.
Speaking on conscience, the employer himself will not show the initiative to pay compensation. But to refuse in terms of persons who appealed with such a request, do not. Otherwise, the case will really reach the court.
Taxation
If we talk briefly, the compensation for the delay in wages NDFL is not subject to if it is charged on the basis of the legislative minimum and does not exceed the percentage established by the employment contract. Otherwise, the situation looks like, if nothing about the amount of compensation is not written in the collective and employment contracts. The calculation is also carried out at the refinancing rate. But all the "compensation", which exceed the specified size, will be subject to ndfl.
Organizations that are located on the ESN are not taxed all types of legislative compensation (within the limits of norms). The same rule concerns contributions to the FIU and mandatory social insurance. It does not matter, exceeds the calculated amount of legislative restrictions or not. In any case, taxes are not charged. Exceptions are cases where the organization listed was written to expenses. Although in Art. 265 of the Tax Code of the Russian Federation is presented that fines, penalties and penalties concerning civil-legal contracts can be written off.
In accounting, all of the listed amounts can be written off on the cost of wiring DT73 KT91-2. If the company did not risk and wrote down compensation paid, then permanent is formed in the balance tax differences (DT99 Kt68).
Example 2.
Supplement the conditions of the first example. The employee paid compensation at a rate of 0.1% for every day of delay. This bet exceeds banking. In a labor or collective agreement there is no explanation about such situations. We carry out the calculation of compensation for the delay in the payment of wages:
7000 x 23 x 0.001 + 8000 x 11 x 0.001 \u003d 249 rub.
The minimum non-taxable amount is 107.9 rubles. (Example 1).
The difference is: 249 - 107.9 \u003d 141.1 rubles.
From this amount, the NDFL is held: 141.1 x 0.13 \u003d 18.34 rubles.
Amount to pay: 107.9 + (141.1 - 18.34) \u003d 230,66 rubles.
Compensation for wage delay: wiring
Payment compensation is not included in total costs. This is a sanction for violation of the terms of the contract. In the bu such sums are taken into account in other expenses. Calculation of compensation is reflected in account 73 wiring DT91-2 CT73. After the calculation of cash compensation for wage delay is made, this amount is paid: DT73 kt50.
Finally, it should be noted: if the salary delay is associated with a late transfer of funds from debtors, the organization will still have to pay compensation. But in this case, you can rely on Art. 395 Civil Code of the Russian Federation and demand from the debtor of damages.
Absolutely every citizen who carries out its career in the territory of the Russian Federation should know that his right to pay for labor regulates the Labor Code Russian Federation . According to Article 136, the employer is obliged to pay the work of its employees at least twice a month, in a strictly established time frame.
However, in conditions financial crisis The delay in listed the salaries is not uncommon. Faced with a similar problem, the employee is entitled to apply to the labor protection inspection, the prosecutor's office or judicial authorities, to recover not only the payment of the payment, but also a penalty for every day of delay in wages.
Payout terms set 2018
The penalty is put to the employee not only in the event of a wage delay, and other payments provided for by the Labor Code are subject to compensation, as well as the internal regulation of the organization.
For each type of payments legally established their termsThe excess of which is an unlawful act by the employer. In this way:
- Not later than the 15th day of each month, for the advance - the 30th.
- The period of payment of the premium part remains at the discretion of employers, but should be clearly established in the local documents of the organization.
- The payment of holidays should be made no later than three calendar days before the start of vacation.
- Compensation of vacation at dismissal, as well as other payments in the elimination of the organization should be listed strictly on the last working day of the employee.
- Payment hospital sheets, maternity benefits and childcares for up to 1.5 years is paid within the deadlines set for wages.
- The established amount of payment, laid by a woman at the birth of a child, is paid within 10 days from the date of the originals of the documents.
- The funeral allowance is listed on the day of the provision of documents.
The timing of the listed payments should be strictly observed, and the change in their employers is an offense. In cases where the extreme date of payment falls on a weekend or holiday day, it must be carried out on the eve.
Calculation according to established standards
Not only specialists can calculate compensation for relying payments, but also the workers themselves, while the exact amount of the penalty can be calculated only when debt repayment. For this you only need to know next formula:
K \u003d s * p * n, where
TO - the size of the calculated compensation, S. - the amount of debt to the employee, P. - the percentage rate of the penalty, for each day of delay, N. - Delay period, in days.
The amount of debt to the employee is the actual amount of fundsdetained by the employer, excluding income tax. According to the Tax Code of the Russian Federation, the amount of NDFL should be held before paying the funds to the employee, and therefore, it will not be taken into account in the calculation of compensation.
The percentage rate of the penalty is determined by the organization itself and is reflected in individual or collective agreements.
According to Article 236 of the Labor Code, the minimum rate is 1/150At the same time, the regional authorities and the management of organizations have the right to set key rates of larger size, at their discretion.
For the concept of "key bet" lies the amount of interest established by the Central Bank for loans and deposits for a period of one week.
The delay period is determined by the time interval from the first day after the fulfillment date of the transfer of funds and up to the day, in which the debt to the employee will be repaid. IN period Party and weekends are included.
Example 1.. Ivanov I.V. 15.10. The salaries in the amount of 36,000 rubles were listed. excluding income tax. Actually cash Enrolled at the expense of the employee 26.11. Set in the organization Compensation rate - 2/150 key bet. The rate set by the Central Bank for the debt period is 10%. So,
- the amount of debt to the employee is 36,000 rubles;
- an interest rate must be calculated as follows: 2/150 * 10 \u003d 0.13%;
- the delay period in this case will be 42 days (the period from 16.10 to 26.11);
- compensation in this case will be 1965.6 rubles.
Example 2.. Petrova A.S. The company delayed 56 days salary in the amount of 97,000 rubles. The percentage rate of the penalty is established by the collective agreement - 0.1% of debt per day. The amount of wage compensation, leaning Petrova, will be:
97 000 * 0.1% * 56 \u003d 5432 rub.
Example 3.. Sidorov K.N. The organization has not listed the salary of 195,000 rubles. In the period from September 1 to October 31, under a key rate of 11%, from 1.11 to 10.11 - a key rate of 10%. Domestic documents of the Organization do not provide for the interest rate per year of delay.
- Interest rate from 1.09 to 31.10 will be 1/150 * 11 \u003d 0.073%.
- Interest rate from 1.11 to 10.11 - 1/150 * 10 \u003d 0.067%.
- Compensation over time from 1.09 to 31.10 will be equal to 195,000 * 0.073 / 100 * 62 \u003d 8825.7 rubles.
- Compensation for the interval from 1.11 to 10.11 - 195,000 * 0.067 / 100 * 10 \u003d 1306.5 rubles.
- The total compensation amount is 8825.7 + 1306.5 \u003d 10 132.7.
For the convenience of calculations and saving time exists many Internet resourcesproviding the ability to make compensation using a special calculator in online mode.
The service of the service is also based on three main indicators and conducts calculations with high accuracy. In addition, modern calculators are capable of making calculating and when changing key rates during the delay period.
The penalty for overdue payments should be listed one-time With the sum of the principal debt. As a rule, pursuing its benefit, the employer pays only the bulk of the debt, without compensation.
In cases where the employee fails to resolve the issue of compensation with the employer, he should be resorted to the help of law enforcement agencies, to reimburse the amount due to it.
In cases where the debt before the employee is not repaid for 15 daysThe latter has the right not to go to the workplace after the corresponding written statement. Return to work The employee can only after paying wages or other payments, as well as after receiving a written application of the employer confirming its intentions to pay debt.
It is worth noting that after receiving the last document, the employee is obliged to go to work if it does not happen, his lack will be counted as a walk. There are a number of cases when the employee is not entitled to interrupt its career, such as:
- work in state or military service;
- work on the maintenance and repair of particularly dangerous and important objects;
- work related to maintaining vital activity.
According to Article 140 of the Labor Code of the Russian Federation, the employee has the right to terminate labor relations in the presence of debt to him. At the same time, all reminishing funds must be paid on the last working day of the dismissal, namely:
- salary in full size, together with penalties;
- 13 salary (if such is provided in the enterprise);
- compensation of unused vacation.
If the fired not received estimated means On the last working day, it is worth deciding in the prosecutor's office or judicial bodies, Including in order to protect yourself from unlawful actions from the employer.
Like all parties to the employer's relations and the employee, the responsibility of the two Parties regulates the Labor Code of the Russian Federation. As a rule, penalties are applied to the offenders in monetary equivalent, as well as in the form of restrictions on the work of the enterprise for various times.
Thus, for violations of the rights of the employee to pay, the employer may incur the following punishments in cash:
- for the management of the enterprise, penalties in the amount of 1000 to 5,000 rubles are provided;
- directly the organization may incur more serious losses - from 30,000 to 50,000 rubles.
At first glance, the sum is relatively small, but provided that they will be reproached once. As practice shows, malicious violators in the field of labor relations make unlawful actions often enough. It is for them that such types of punishment as the suspension of the enterprise, administrative and criminal liability for the owners and the leadership of the organization are envisaged.
Thus, with a repeated violation, the employer may be deprived of liberty with a ban on further activities in the field of organizing the organization.
Accounting and Tax Accounting
Compensation, as well as any settlement with employees, is reflected in accounting, but is not included in general expenses, but as the employer's responsibility for the violation of labor or collective contracts and the current legislation.
IN accounting postingsThe penalties are included in other expenses and are reflected by the following postings:
Compensation for wage delay is no exception and is subject to insurance premiums in full. Unlike tax insurance contributions fully paid by the employer, in the legislative period. It will take into account that both for the main payment and for the advance account numbers do not change. To confirm the accuracy of the records, the accountant should also be drawn up help-calculation.
As for the income tax, the penalty will not be addressed in the case when the calculation is carried out on the basis of the minimum interest rate , legislatively established. With exceeding minimum size Interest Employer is obliged to pay the tax with the above-mentioned amounts under the only condition: if the size of the interest rate set by the enterprise is not reflected in the internal documents of the organization.
The income tax has no strict regulation, in Article 265 of the Tax Code, indicates only for the possible inclusion of a penalty to the cost of expenses as associated with certain working conditions. Article 265 allows organizations to take into account both the costs of penalties applied for violation of contractual relations.
There are no accurate interpretation of the listed laws, but the opinions of judicial and other competent authorities differ greatly. That is why include compensation in the cost of enterprise not recommended.
Additional information is presented in the instructions.
Compensation for wage delay - 2018 left this question is still relevant. However, in practice, few of the employees of enterprises know that if the salary has not been paid on time, then interest in the employer can also be required for the delay. It is important for the organization to know whether such compensation is subject to personal income tax, insurance premiums and whether income tax expenses are included in the costs of income tax.
Compensation for the delay in the payment of wages on the TK RF
In crisis, many Russian companies often relate to small businesses are increasingly delaying wages (hereinafter referred to as RF) to their employees. In most cases, this is not the fault of the company: each of them is a link in the dependent chain of counterparties. Consequently, as soon as the payment with payment (payment under contracts from customers / buyers does not arrive on time) arise in one link, this automatically reflects on all subsequent. As a result, this may lead to the fact that the employees of one, and maybe several links will not receive the SP on time.
If this happens and the staff will not receive earnings due to them on time, the employer company will subsequently will subsequently pay to employees not only their earnings, but also compensation (which in its content is percentages for delay). This is stated in Art. 236 TK RF.
IMPORTANT! Failure for wages, among other things, gives an employee right to temporarily suspend the fulfillment of its labor functions, as well as contact the compensation of moral damage (Article 142, 237 of the Labor Code of the Russian Federation).
Compensation for the delay in the RFP is charged with the following payment of the day on the day of repayment by the employer of debt to employees inclusive.
Example 1.
If the salary, for example, should have been paid on the 5th, and was paid in fact 12th, then compensation will be calculated in 7 days (from the 6th to 12th inclusive).
If the drawing still took place, the employer's company should pay an employee appropriate compensation regardless of whether it is to blame itself in the delay of the SP or not.
NOTE! Today, the situation is particularly relevant when due to the license revocation, the Bank did not transfer the RCP employees of the organization - a salary client. This circumstance does not remove from the employer of the risk of contact under Art. 236 TK RF, since the fact of the presence of guilt does not matter. Therefore, to minimize this risk, companies should closely choose a bank for salary project.
At the same time, if it is to blame for the delay, for example, the Bank (in particular, did not fulfill on time payment order Customer organization for the transfer of ECP employees), then the firm should be remembered that it is entitled to apply with the regression requirement for the bank for the fact that he has inadequately listed the employees of the ZP, and therefore violated the conditions of the salary project with the company. However, you will first need to pay compensation to employees.
Calculation of cash compensation for wage delay
The Labor Code of the Russian Federation does not establish, in which a specific amount of the Company should pay employees compensation for delay in sn. The legislator provided organizations to independently determine this in a collective agreement.
At the same time, the lower border of compensation is determined - no less than 1/150 key rates for the period of delay in the SP per each day of delay:
MRK \u003d zpnach × kl.st. / 150 × DPR,
where: MRK is a minimum that the employer is obliged to pay an employee for the delay of the SP;
ZPNAC - the amount of wages, which should have been paid by an employee in a strictly established day (minus NDFL);
Kl.st. - the refinancing rate (key rate) of the Central Bank of the Russian Federation for the period of delay;
DPR - the number of days for which the employer has crushed the payment to the employees of the ZP.
In the collective agreement, the Company can only increase the amount of compensation for the delay, to establish it in a smaller size than according to the above formula, the organization has no right.
IMPORTANT! For information on the size of the key rate (refinancing rates), see.
Example 2.
SP in the company is paid, according to a collective agreement, the 5th (for the second half of the previous month) and the 20th (for the first half of the current month) of the number monthly. Special provisions regarding compensation for the delay of the SP collective agreement does not contain.
During the first half of February 2018, the employee was accrued to the SP in the amount of 30,000 rubles. However, it was actually paid only on March 6.
The refinancing rate, operating in the period under review (2018), was 7.5%.
Under these conditions, the organization should pay an employee of March 6, in addition to the SP also compensation for delays in 15 calendar days in a minimum amount:
MRK \u003d 30 000× (100% - 13%) × 7,5% / 150 × 15 \u003d 195.75 (rub.)
However, it is not enough to simply correctly calculate the amount of compensation for the delay of the SP. Organizations are also important to clearly know whether it is necessary to keep NDFL from such compensation whether the insurance premiums should be charged and paid for such an amount and how to deal with costs for income tax.
NDFL with compensation for late payroll
On the one hand, the Tax Code establishes that it is not necessary to pay budget NDFL With compensation, if it must be paid by an employee due to, in particular, the fulfillment of labor functions in the company (paragraph 3 of Art. 217 of the Tax Code of the Russian Federation).
On the other hand, the TC RF limits the space for establishing a specific amount of compensation for the minimum boundary. The upper limit is not normalized. Consequently, the employer may set an arbitrarily high compensation by fixing it in a collective agreement.
The question arises: whether the inclusion of NDFL is the amount of compensation (both in terms of the minimum and in terms of exceeding the minimum of the Labor Code of the Russian Federation)?
In terms of the minimum compensation size, the answer is transparent: it will not be taxed by the NDFL. This has repeatedly confirmed the controlling bodies in their explanations (letters of the Federal Tax Service of the Russian Federation of 04.06.2013 No. EF-4-3 / [Email Protected], Ministry of Finance of the Russian Federation of 28.02.2017 No. 03-04-05 / 11096, January 23, 2013 No. 03-04-05 / 4-54, etc.).
In the case of exceeding the minimum allowable size, the controllers occupy a similar position: NDFL excess value is not subject to, but only if such an excess is consistent with the labor or collective agreement (emails of the Ministry of Finance of the Russian Federation of November 28, 2008 No. 03-04-05-01 / 450, from 06.08 .2007 № 03-04-05-01 / 261).
NOTE! If the company abuses the specified exemption and under the guise of compensation will be paid, for example, employees of the ZP itself, then this is fraught with disputes with verifying and detaching sums of NDFL When checking. At the same time, the court, most likely, will rise to the side of the inspections, since the priority has content over the form: regular payments of compensation in the amount, significantly exceeding the amount of the accrued ECP employees, prove that there was actually the place of payment of the SP. So, it is necessary to pay NDFL (Resolution of the FAS of the Ural District of November 30, 2012 No. F09-11655 / 12 in case No. A60-7589 / 2012).
Do I need to charge NDFL when paying others compensatory paymentsread in the heading materials .
Insurance fees when paying compensation for wage delay
If NDFL Company pays as tax agent, i.e. at the expense of the employee's funds, the burden of insurance premiums directly falls on the organization.
So, are the percentages for delay in the ZP insurance premiums? There are two points of view on this issue.
One lies in the fact that the amount of monetary compensation for violation by the employer established period Payments are not subject to inclusion in the database to accrual insurance premiums. This conclusion came, for example, judges Arbitration Court Far Eastern District of 12/21/2017 No. F03-4860 / 2017 in case No. A73-2697 / 2017 (the definition of the Armed Forces of the Russian Federation of 07.05.2018 No. 303-kg18-4287 was denied the transfer of the case to the judicial board on economic disputes).
Motivated the arbitrators to the fact that compensation for the late payroll payment is not a wage, but the type of material liability of the employer in front of the employee who is paid by force of law physical lick In connection with the fulfillment of labor duties, ensuring additional protection of the employment rights of the employee. For this reason, compensation for late payroll is not subject to insurance premiums on the basis of sub. "And" paragraph 2 of Part 1 of Art. 9 of Law No. 212-FZ (from 01/01/2017 Similar provisions are given in paragraph 2 of Art. 422 of the Tax Code of the Russian Federation).
see also .
Another point of view is that the types of payments not subject to insurance premiums are listed in Art. 422 Tax Code. Compensation for the delay in payroll payment in Art. 422 of the Tax Code of the Russian Federation is not presented, therefore, with this payment, the contributions must be accrued. This position adheres to the Ministry of Finance of the Russian Federation in the letter from 21.03.2017 No. 03-15-06 / 16239.
As you can see, this question is controversial. And to solve it only to you.
Accounting for compensation for wage delay in income tax costs
In terms of income tax, the situation is somewhat more complicated. The NK of the Russian Federation does not contain any provisions on whether such compensation can be taken into account in the cost of expenses or not.
The Code said only that the firm may include compensation costs, the payment of which employees are associated with any working conditions (Art. 255 of the Tax Code of the Russian Federation).
In addition, paragraph 13 of Art. The 265 Tax Code of the Russian Federation makes it possible to take into account in the expenses of sanction for violation of contracts. In this case, the limitations or composition of the sanctions are not established. There is also no special conditions Usually, this norm is applied only to civil or to labor contracts, too.
At the same time, later regulatory authorities occupied a position, according to which it is impossible to include such compensation in expenses, as it is not related to the working conditions (not applicable to Article 255 of the Tax Code), and the norms of Art. 265 of the Tax Code of the Russian Federation does not apply their effect on this compensation (the letter of the Ministry of Finance of the Russian Federation of October 31, 2011 No. 03-03-06 / 2/164).
Therefore, today to take into account compensation for the delay in sn in expenditures is quite risky.
The procedure for paying compensation for wage delay
Mechanism documentary Payments for the delay of the SP TK RF is not established.
Therefore, the company can, for example, to provide in the local NPA that when payment is paid, the order of the head (personal composition) is published. It is compiled in arbitrary form. However, in such an order, it should be indicated that compensation is paid precisely for the delay in the payment of the SP, as well as indicate the period of delay.
NOTE! Such an order must be brought to the attention of an employee under his personal signature.
RESULTS
The calculation of compensation for the wage delay is not a complex task for an accountant, since the calculation formula is directly provided in the TK RF and does not require any comprehensive data and calculations. It is enough to know the size of an overdue zp, as well as the current refinancing rate. Employees should be understood that they can count on such compensation in any case, even if the employer is not to blame. This company is important not to forget that the amount of NDFL compensation can not be accrued, but the insurance premiums will have to. With regard to income tax, incorporate compensation for expenses, most likely will not work.
The key point in the labor relations of the parties is timely execution monetary obligations Employer in relation to the hired employee. They are formed by paying the employee in a previously agreed amount, as well as social and subsidiaries. The law regulates financial settlements with employees twice a month.
Salary and compensation
In the right of the head of the business entity independently define the days in which payments will be implemented. Information on the procedure for their employer and their graphics displays in the internal documentation for the enterprise, as well as in the employment contract with employee employee. Failure to comply with the terms of payments can cause a rather big challenge for the employer, since in such angle he has additional material responsibility to the employee. How does he prove his rights to increase payout, and how to calculate compensation for the salary delay?
Payroll
Labor legislation regulates the obligation of the employer to make payments related to the category of remuneration not less than once every 15 days.
The establishment of specific deadlines is within the competence of the director of the company. In his right to assign any dates of payments, provided that they do not go beyond the limits of 15 days, calculated from the last day of the accounting period. Information should be reflected in the organization's internal documentation and in the Agreement with the employee.
The entire amount of payment is divided into two parts: an advance and main payment. Their value is determined by the director independently.
Violation of the law and independently designated payment terms may cause an additional measure of the responsibility, expressed in the accrual of penalties for the delay in the payment of wages for each overdue day before the date of the actual calculation.
Such a norm applies not only to pay for labor to employees, but also on social and hospital payments, premiums and other types of accruals, including compensation when dismissal and vacation payments.
Until 2016, the employer could hold financial operation According to the transfer of money to its employees throughout the three-day period, however, today the payment must be conducted strictly within the prescribed day.
Statement of claim
New Year's holidays are always distinguished by long output and expenses. For this reason, the main wages payments are relevant along with the advance in December. Violating the basic payments of payments is prohibited by law, but it is also regulated by the possibility of one-time transfer of the date for another period on the basis of the order of the Director.
Can compensation be charged when delayed payments when dismissing an employee
When terminating the employment agreement due to the dismissal of the employee, the employer must fulfill the full intercession on the last day of work. If it falls out on a day off or a holiday, then the operation is transferred to the first working day. In practice, employers usually produce all payments on the last working day.
Timely non-fulfillment of financial obligations is one of the special cases of wages delay.
If the employee was not issued a salary in the last time, the delay time begins to counted for every overdue day. Calculations are carried out according to the standard scheme. If during the non-payment there was an increase consumer pricesThe entire amount of the debt should be applied. Tightening the timing of the payment is considered an unlawful action for which the enterprise can be fined.
Order on compensation
The employee has the right to file a claim in the labor instance on the day after the date of the regulated payment of the payment. The employer will have to deal with authorized labor inspection specialists, prosecutors and courts. Open office work will turn into additional costs, since the respondent will be entrusted with the obligation to compensate for the costs of proceedings and the payment of non-pecuniary damage.
When the company is in the complex financial positionManual often seeks the ability to delay payroll. Of course, pay salary is the direct responsibility of the employer. And it is necessary to do it at least every half months, it is the direct rule of Art. 136 TK RF. But the theory is far from practice, so it is important to understand how not to overshadow the face that the responsibility comes.
Is it possible to postpone the payment of wages?
Payroll payroll dates to employees to identify internal regulatory act or labor contract. From October 3, 2016, another condition appeared - to pay wages are unacceptable later than 15 calendar days since the end of the month, for which it is accrued (Article 136 of the Labor Code of the Russian Federation).In the process economic activity The employer may decide on the change in the timing of the payroll (Art. 22 of the Labor Code of the Russian Federation), make changes to employment contracts and local acts. All this happens only in coordination with the staff (Art. 72 of the Labor Code of the Russian Federation), for which additional agreements are concluded with them.
As with the primary definition of the terms of the employment contract, and when making changes to it, it is necessary to take into account an important nuance: The determined wage conditions cannot be worse than those established by labor legislation (Article 135 of the Labor Code of the Russian Federation).
Until October 2016, it was quite satisfied by the requirements of the legislation, for example, the payout time:
- The 1st day of the month is the payment of advance for the last month;
- The 16th is the payment of salary for the last month.
When should the employer pay compensation for wage delay?
If the employer did not pay the salary to employees in a timely manner, he will have to pay monetary compensation according to the rules enshrined in Art. 236 TK RF.From October 3, 2016, cash compensation for the delay is paid in the amount of the 1/150 key rates of the Central Bank of the Russian Federation acting during the delay period. Compensation is charged from the next day after the "salary" day when the money is actually issued. If the amount of wages is not completely issued on the day of payments, then compensation is accrued to the residue miscedined during the term. Such an order is set to Part 1 of Art. 236 TK RF, paragraph 2 of Art. 2, art. four Federal Law.
The amount of monetary compensation can be increased by a collective agreement, an employment contract or a local regulatory act. Pay compensation is necessary regardless of the availability of the employer's guilt in the salary delay. Such conclusions can be made from Part 2 of Art. 236 TK RF.
What days to take into account - calendar or workers?
Compensation is paid for every day of delay, it says in Art. 236 TK RF. So, workers and weekends are also taken into account. The countdown of delay starts from the next day after the appointed date of payment and until the day of the actual payment is inclusive.How the size of the delay compensation is calculated
Consider on the example how to determine the amount of compensation for the delay in the payment of wages. Suppose in LLC "Saintsanic" have been established such deadlines for paying salary:- for the first half of the month - the 23rd number of the current month;
- for the second half of the month - the 8th day of the next month.
The key rate of the Bank of Russia, acting during the period of delay, is 10%.
Compensation is charged in the amount of 17,400 rubles (20,000 - (20,000 x 13%)).
The amount of compensation will be 162.40 rubles (17,400 x 10% / 150 x 14).
Do I need to consolidate the procedure for payment of compensation in the labor contract?
In a labor or collective agreement, it is allowed to provide a greater amount of compensation. But even if the possibility of paying compensation is not provided in the contract, it does not exempt the employer from the fulfillment of the requirements of the Labor Code.What are the consequences of the organization, if compensation is not paid
Repeat, payment of compensation for the delay in wages is the duty provided for by the Labor Code. However, in the COAP of the Russian Federation there is no clearly established responsibility for the late payment of compensation in the event of a salary delay. But there is general responsibility for violations in the wage.So, for non-compliance with the norms of the Labor Code of the Russian Federation, the labor aspector may be fined:
- the head of the organization - in the amount of from 1 to 5 thousand rubles;
- the organization itself - in the amount of from 30 to 50 thousand rubles.
Who among employees has a priority right to receive compensation?
Direct indication on someone's priority right when receiving compensation for late payroll in legislation is not.What if the company does not have enough money to pay salary and compensation?
The well-known advice of the Prime Minister in such a situation will work. The law does not exempt the employer from the obligation to pay employee wages even when the economic activity is temporarily suspended due to financial difficulties.If workers do not go to work because of non-payment, using their right fixed in Part 1 of Art. 157 of the Labor Code of the Russian Federation, according to the law (part 3 of Art. 72.2 of the Labor Code of the Russian Federation), such a situation is recognized as a downtime. And idle time is paid in the amount not lower than 2/3 medium salary workers. Compensation will also have to pay.