Payroll interest calculator. Compensation for delayed wages
All employees in the enterprise work for a monetary reward. This is the right of the employee and the obligation of the employer. Salary payment is provided for in an employment contract. Compensation for delay is also indicated in the same document. salary. Read more about how it is calculated and calculated, read on.
The essence of the problem
Salary is paid to the employee for the work done. The parameters for the accruals are taken from the employment contract. It spells out the norm of time, development and responsibilities. Salary can be set in the form of rates, piecework rates. If the employer did not pay the salary on time, then in most cases the employee has the right to receive compensation. It does not matter if the delay occurred due to the fault of the employer or not. His expenses on the payroll will increase. This is provided for by the Labor Code.
A responsibility
Delay in payment of salaries is the most frequent violation that heads of organizations commit. The law provides for compensation for delayed wages. In addition, the employer has the risk of disruption due to suspension of work. For this violation, the employer bears disciplinary, administrative and criminal liability.
Salary must be paid at least once every two weeks. Specific dates are set and recorded in collective agreement. If the head does not adhere to them, then, in addition to the prescribed remuneration, he must pay compensation.
Fines
What compensation for delayed wages is prescribed by law? A sanction of 5 thousand rubles may be applied to officials. The employer is fined in the same amount or the company is suspended for 90 days.
What compensation for delayed wages is provided for legal entities? In the amount of 30-50 thousand rubles. Additionally, liability is provided in the form of a suspension of work for 90 days. If such an offense was repeated repeatedly, then the company may be closed for three years.
Compensation for delayed wages
Having dealt with what types of fines are, and when they are charged, we turn to the issue of costing. Calculation of compensation for delayed payment of wages is carried out according to the following formula:
Compensation \u003d Payout x (1/300) x Central Bank Rates x Number of days.
But that is not all. According to a similar formula, compensation is calculated for the delay in payment of wages, vacation pay, and leave. The employer may increase this amount at his discretion. This fact should be spelled out in the documentation. In order to calculate compensation for delayed wages, you need to substitute calendar days of delay in the formula, starting from the planned date and until the day of actual payment. Calculation is carried out for the entire amount of the payment, including premiums, advance payments for each day of delay, starting from the planned date and until the day of actual payment. If it falls on non-working, then accruals should be made the day before. That is, if the payment is due on Sunday, the actual transfer of funds on Monday is considered already past due. The refinancing rate changes periodically. If the changes occurred during the period of delay in payment, the calculation is carried out in two stages: first at the old rate, and then at the new. The results are summarized.
Example 1
According to the employment contract of the company, the salary is paid in two stages: the 20th date - advance payment and the 5th day - final payment. An employee of the organization has a salary of 15 thousand rubles. (after withholding personal income tax). Advance for December in the amount of 7 thousand rubles. was listed on January 11 of the following year along with the final settlement. Payment day - December 20 - falls on a day off. Consequently, the payment was due on December 19th. The delay is 23 days. The day of final settlement - January 5 - is a holiday. That is, the final settlement must be made on December 31. The delay is 11 days. The Bank of Russia rate is 13%. We will calculate the compensation for the delay in wages:
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 manager in writing that he will not work until he receives the full amount. This condition must be spelled out in the contract. Stopping operation is prohibited if:
- a state of emergency has been introduced in the country;
- employee - civil servant;
- if it comes about work in organizations that ensure the country's defense, or law enforcement agencies;
- the employee is engaged in activities related to the maintenance of the life of the population.
After applying, the employee may be absent from the workplace. After receiving a notice that the manager is ready to compensate for the delay in salary, the employee is obliged to come to work. Violation of this requirement is regarded as a violation of discipline. During a forced downtime, all rights are reserved for the employee. Nobody has the right to occupy his workplace. The downtime is included in the length of service.
Trial
More often than not, the employer simply pays the salary debt and ignores the claim for compensation. That is, for violation of the rights of the employee, he is not responsible. In such cases, you should go to court. Responsibility will be borne not only by the director, but also by an employee of the personnel department for incorrect accounting, an accountant - for errors in calculating the due salary.
According to the law, the employer's inaction, which caused moral harm to the employee, can be compensated in the form of cash. The amount of payment shall be determined by agreement of the parties or determined by the court. If the case of payment of compensation has reached the court, then most likely the decision will be made in favor of the employee, even if the employer is not guilty of the delay. Although there are times when the latter does not specifically pay salaries on time.
If the delay exceeds two months, the employer may be held criminally liable. Compensation for delayed payment of wages in this case is 119.99 thousand rubles. or the salary of the culprit for the year. More serious measures include imprisonment for two years, deprivation of the right to engage in a specific type of activity for a term of five years. If the delay caused serious consequences, compensation for the delay in the payment of wages may increase to 99.99-499.99 thousand rubles. Such a grave measure is provided if the delay in payment lasts more than two months and is associated with personal interest.
In all honesty, the employer will not take the initiative to pay compensation. But refusing to recount people who have made such a request is not worth it. Otherwise, the matter will really reach the court.
Taxation
In short, compensation for the delay in personal income tax is not taxable if it is calculated on the basis of the legislative minimum and does not exceed the interest established by the employment contract. The situation looks different if nothing is written in the collective and labor contracts about the amount of compensation. Calculation is also carried out at the refinancing rate. But all "refunds" that exceed the specified amount will be subject to personal income tax.
Organizations that are on the UST do not tax all types of legislative compensation (within the limits). The same rule applies to contributions to the FIU and compulsory social insurance. It does not matter whether the calculated amount exceeds the legislative restrictions or not. In any case, taxes are not levied. Exceptions are cases when the organization wrote off the transferred payments to expenses. Although in Art. 265 of the Tax Code stipulates that fines, penalties and forfeits relating to civil law contracts can be written off as expenses.
In accounting, all of these amounts can be written off to expenses by posting DT73 KT91-2. If the company did not take risks and wrote off the compensation paid, then in its balance sheet permanent tax differences (DT99 CT68).
Example 2
We supplement the conditions of the first example. The employee was paid compensation at a rate of 0.1% for each day of delay. This rate exceeds the bank rate. The labor or collective agreement does not explain any such situations. We carry out the calculation of compensation for the delay in payment of wages:
7000 x 23 x 0.001 + 8000 x 11 x 0.001 \u003d 249 rubles.
The minimum non-taxable amount is 107.9 rubles. (example 1).
The difference is: 249 - 107.9 \u003d 141.1 rubles.
Personal income tax is withheld from this amount: 141.1 x 0.13 \u003d 18.34 rubles.
Amount to be paid: 107.9 + (141.1 - 18.34) \u003d 230.66 rubles.
Compensation for delayed wages: postings
Compensation is not included in the total cost. This is a sanction for violation of the terms of the contract. In BU, such amounts are recognized in other expenses. The accrual of compensation is reflected in account 73 by posting DT91-2 KT73. After the calculation of monetary compensation for the delay in wages, this amount is paid: DT73 KT50.
In conclusion, it should be noted: if the delay in the payment of salaries is due to the untimely transfer of funds from debtors, the organization will still have to pay compensation. But in this case, you can rely on Art. 395 of the Civil Code of the Russian Federation and to demand compensation from the debtor.
Absolutely every citizen carrying out his labor activity in the Russian Federation should know that his right to pay is regulated by the Labor Code Russian Federation . According to article 136, the employer is obliged to pay the labor of his employees at least twice a month, within a strictly established time frame.
However, in the context of the financial crisis, a delay in transferring salaries is far from uncommon. Faced with a similar problem, the employee has the right to apply to the labor protection inspectorate, prosecutor's office or judicial authorities to recover not only the payment due to him, but also the penalty for each day of wage arrears.
Payment terms set for 2018
The penalty is imposed on the employee not only in case of delay in wages, other payments provided for by the Labor Code, as well as the organization’s internal routine, are subject to compensation.
For each type of payment legislatively set their deadlinesthe excess of which is an unlawful act on the part of the employer. In this way:
- Not later than the 15th day of each month, for the advance payment - on the 30th.
- The terms of payment of the premium part are at the discretion of the employers, but should be clearly established in the local documents of the organization.
- Holiday pay should be made no later than three calendar days before the start of the vacation.
- Compensation of leave upon dismissal, as well as other payments upon liquidation of the organization must be transferred strictly on the last business day of the employee.
- The payment of sick leave, maternity and childcare benefits for children under 1.5 years of age shall be paid within the deadlines established for wages.
- The established amount, the payment due to the woman at the birth of the child, is paid within 10 days from the receipt of the original documents.
- The funeral allowance is transferred on the day the documents are submitted.
The terms of payments must be strictly observed, and changing them by employers is an offense. In cases where the deadline for payment falls on a weekend or holiday, it must be carried out the day before.
Settlement according to established standards
Compensation for the due payments can be calculated not only by specialists, but also by the employees themselves, and the exact amount of the penalty can only be calculated when paying off the debt. To do this, you only need to know following formula:
K \u003d S * P * N, where
TO - the size of the calculated compensation, S - the amount of debt to the employee, P - interest rate forfeit, for each day of delay, N - period of delay, in days.
The amount of debt to the employee is actual amount of fundsheld by the employer, excluding income tax. According to the Tax Code of the Russian Federation, the amount of personal income tax must be withheld until payment of funds to the employee, and therefore, will not be taken into account in calculating compensation.
The interest 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, minimum bet is 1/150At the same time, regional authorities and the management of organizations are entitled to set larger key rates, at their discretion.
The concept of “key rate” is 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 period from the first day after the due date of the transfer of funds to the day on which the debt to the employee will be repaid. This period includes both weekdays and weekends.
Example 1. Ivanov I.V. 10/15. a salary of 36,000 rubles was to be transferred. excluding income tax. Actually cash entered the account of the employee on November 26. The compensation rate established by the organization is 2/150 key rate. 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 .;
- the 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 for 56 days a salary of 97,000 rubles. The interest rate of the penalty established by the collective agreement is 0.1% of the debt per day. The amount of compensation for wages relying on Petrova will be:
97 000 * 0.1% * 56 \u003d 5432 rub.
Example 3. Sidorov K.N. the organization did not transfer a salary of 195,000 rubles. from September 1 to October 31 at a key rate of 11%, from November 1 to November 10 - at a key rate of 10%. The organization’s internal documents do not provide for the interest rate for the day of delay.
- The interest rate from 1.09 to 31.10 will be 1/150 * 11 \u003d 0.073%.
- The interest rate from 1.11 to 10.11 - 1/150 * 10 \u003d 0.067%.
- Compensation for the period from 1.09 to 31.10 will be equal to 195,000 * 0.073 / 100 * 62 \u003d 8825.7 rubles.
- Compensation for the period from 1.11 to 10.11 - 195,000 * 0.067 / 100 * 10 \u003d 1306.5 rubles.
- The total amount of compensation is 8825.7 + 1306.5 \u003d 10 132.7.
For the convenience of calculations and saving time, there is many online resourcesproviding the opportunity to calculate compensation using a special calculator online.
The work of the service is also based on three key indicators and performs calculations with high accuracy. In addition, modern calculators are able to calculate when changing key rates during the delay period.
Late payment penalty should be listed at a time with the amount of the main debt. As a rule, pursuing its own benefit, the employer pays only the bulk of the debt, without compensation.
In those cases when the employee fails to resolve the issue of compensation with the employer, he should resort to the help of law enforcement agencies to recover the amount due to him.
In cases where the debt to the employee is not paid within 15 days, the latter has the right not to go to the workplace after an appropriate written statement. An employee can return to work only after calculating wages or other payments, and also after receiving a written statement from the employer confirming his intention to pay the debt.
It is worth noting that after receiving the last document, the employee must go to work, if this does not happen, his absence will be counted as absenteeism. There are a number of cases where the employee has no right to interrupt his labor activity, such as:
- work in the public or military service;
- work on maintenance and repair of particularly dangerous and important facilities;
- life support work.
According to article 140 of the Labor Code of the Russian Federation, an employee has the right to terminate labor relations if there is debt to him. At the same time, all due funds must be paid on the last working day of the resigning, namely:
- full salary, together with forfeits;
- 13 salary (if provided for in the enterprise);
- compensation for unused vacation.
If the resigning did not receive settlement funds on your last working day, the prosecutor’s office or judicial authorities, including in order to protect themselves from illegal actions by the employer.
Like all aspects of the employer-employee relationship, the liability of the two parties is regulated by the Labor Code of the Russian Federation. As a rule, penalties are applied to offenders in monetary terms, as well as in the form of restrictions on the operation of the enterprise for various periods.
Thus, for violations of the employee's rights to pay, the employer may incur the following penalties in cash:
- fines in the amount of 1,000 to 5,000 rubles are provided for the management team of the enterprise;
- the organization itself may suffer more serious losses - from 30,000 to 50,000 rubles.
At first glance, the amounts are relatively small, but provided that they will be repaid once. As practice shows, malicious violators of rights in the field of labor relations commit unlawful acts often enough. It is for them that such types of punishment are provided as suspension of the enterprise, administrative and criminal liability for owners and management of the organization.
Thus, in case of repeated violation, the employer may be imprisoned with a ban on further activities in the field of organization management.
Accounting and tax accounting
Compensation, like any calculation with employees, is reflected in accounting, but is not considered to be a general expense, but as the employer's responsibility for violation of labor or collective agreements and current legislation.
AT accounting entries, forfeits are included in other expenses and are reflected using the following postings:
Compensation for delayed wages is no exception and is subject to full insurance premiums. Unlike tax, insurance premiums fully paid by the employer, in the statutory deadlines. It should be borne in mind that both for the main payment and for the advance account numbers do not change. To confirm the accuracy of the records, the accountant must also draw up reference calculation.
As for income tax, the penalty will not be levied on him when the calculation is based on the minimum interest rate legally established. In excess minimum size percent, the employer is obliged to pay tax on excessively paid amounts under the sole condition: if the size of the interest rate set by the enterprise is not reflected in the organization’s internal documents.
Income tax does not have strict regulation, article 265 of the Tax Code only indicates the possible inclusion of a penalty in the composition of expenses as related to certain working conditions. Section 265 allows an organization to account for the penalties applicable for breach of contractual relationship as an expense.
There is no exact interpretation of the laws listed, and the opinions of the judicial and other competent authorities differ greatly. That is why include compensation in the expenses of the enterprise not recommended.
Additional information is provided in the instructions.
Compensation for delayed wages - 2018 has left this issue still relevant. However, in practice, few of the employees of enterprises know that if the salary is not paid on time, then the employer can also require interest on arrears. For the organization, it is important to know whether such personal income tax is subject to insurance premiums and whether it is included in income tax expenses.
Compensation for delayed payment of wages according to the Labor Code of the Russian Federation
In times of crisis, many Russian companies, often related to small businesses, are increasingly delaying wages (hereinafter - ZP) 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. Therefore, as soon as payment interruptions (payment under contracts from customers / buyers are not received on time) occur at one link, this automatically reflects on all subsequent ones. As a result, this can lead to the fact that employees of one, or maybe several links, will not receive the RFP on time.
If this happens and the employees do not receive the salary due to them on time, then the employer company will subsequently be obliged to pay the employees not only their salary, but also compensation (which in its content represents interest on arrears). This is stated in Art. 236 of the Labor Code of the Russian Federation.
IMPORTANT! Non-payment of wages on time gives, among other things, an employee the right to temporarily suspend the performance of his labor functions, as well as apply for compensation for non-pecuniary damage (articles 142, 237 of the Labor Code of the Russian Federation).
Compensation for delay in salary is calculated from the day following the established payment deadline to the day the employer repays debts to employees inclusively.
Example 1
If the salary, for example, was to be paid on the 5th, and was actually paid on the 12th, then compensation will be calculated for 7 days (from the 6th to the 12th inclusive).
If the delay still occurred, the employer company will have to pay the employee the appropriate compensation, regardless of whether it is directly to blame for the delay in the RFP or not.
NOTE! Today, the situation is especially relevant when, due to the revocation of the license, the bank did not transfer the salary to the employees of the organization, the payroll client. This circumstance does not relieve the employer of the risk of falling under the scope of Art. 236 of the Labor Code of the Russian Federation, since the fact of fault does not matter. Therefore, in order to minimize this risk, the company should more carefully choose a bank for salary project.
Moreover, if the bank is to blame for the delay, for example, (in particular, it failed to meet the deadline payment order organization-client for transferring to the employees of the RFP), the company should remember that it has the right to apply to the bank with a regression requirement for not timely transferring the money to the employees of the RFP, which means it violated the terms of the salary project with the company. However, first it will still be necessary to pay compensation to employees.
Calculation of monetary compensation for delayed wages
The Labor Code of the Russian Federation does not establish in what specific amount a company should pay employees compensation for late arrears of salary. The legislator granted organizations the right to independently determine this in a collective agreement.
At the same time, the lower limit of compensation is defined - not less than 1/150 of the key rate for the period of delay in the RFP calculated for each day of delay:
RTO \u003d Znach × Cl St. / 150 × Dpr,
where: RTOs - the minimum that the employer is obliged to pay to the employee for the delay of the RFP;
Znach - the amount of wages that should have been paid to the employee on a strictly fixed day (minus personal income tax);
Cl. - refinancing rate (key rate) of the Central Bank of the Russian Federation for the period of delay;
DPR - the number of days on which the employer delayed payment of employees of the salary.
In a collective agreement, a company can only increase the amount of compensation for delay, install it in a smaller amount than by the above formula, the organization does not have the right.
IMPORTANT! For information on the size of the key rate (refinancing rate), see.
Example 2
ZP in the company is paid, according to the collective agreement, on the 5th (for the second half of the previous month) and the 20th (for the first half of the current month) of the month. The collective agreement does not contain special provisions regarding compensation for delayed salaries.
For the first half of February 2018, an employee was accrued PO in the amount of 30,000 rubles. However, it was actually paid only on March 6th.
The refinancing rate in force during the period under review (2018) was 7.5%.
Under these conditions, the organization should pay the employee on March 6, in addition to the RFP, compensation for delays for 15 calendar days in the minimum amount:
MRC \u003d 30,000× (100% - 13%) × 7,5% / 150 × 15 \u003d 195.75 (rub.)
However, it is not enough just to correctly calculate the amount of compensation for the delay of the RFP. It is also important for the organization to clearly know whether personal income tax should be withheld from such compensation, whether insurance premiums should be accrued and paid for that amount, and how to deal with expenses for tax purposes.
Personal income tax with compensation for late payment of wages
On the one hand, the Tax Code of the Russian Federation establishes that there is no need to pay personal income tax budget with compensation, if it should be paid to the employee due, in particular, to the fulfillment of his labor functions in the company (clause 3 of article 217 of the Tax Code of the Russian Federation).
On the other hand, the Labor Code of the Russian Federation limits the scope for establishing a specific amount of compensation by a minimum border. The upper limit is not standardized. Therefore, the employer can establish arbitrarily high compensation by fixing it in a collective agreement.
The question arises: will personal income tax be taxed on the amount of compensation (both in terms of the minimum and in excess of the minimum for the Labor Code of the Russian Federation)?
In terms of the minimum amount of compensation, the answer is transparent: it will not be subject to personal income tax. This was repeatedly confirmed by regulatory authorities in their explanations (letters of the Federal Tax Service of the Russian Federation dated 04.06.2013 No. ED-4-3 / [email protected], Ministry of Finance of the Russian Federation dated 02.28.2017 No. 03-04-05 / 11096, 01/23/2013 No. 03-04-05 / 4-54, etc.).
In the case of exceeding the minimum allowable size, the controllers take a similar position: personal income tax is not taxed, but only if such excess is consistent with the labor or collective agreement (letter of the Ministry of Finance of the Russian Federation of 28.11.2008 No. 03-04-05-01 / 450, of 06.08 .2007 No. 03-04-05-01 / 261).
NOTE! If the company abuses the specified exemption and, for example, pays the salary to employees under the guise of compensation, then this is fraught with disputes with inspectors and additional charge personal income tax when checking. At the same time, the court is likely to take the side of the reviewers, since the content has priority over the form: regular payments of compensation in the amount significantly exceeding the amount accrued by the RFP to employees prove that in fact there was a payment of RFP. So, it is necessary to pay personal income tax (Decree of the Federal Antimonopoly Service of the Urals District dated November 30, 2012 No. F09-11655 / 12 in Case No. A60-7589 / 2012).
Is it necessary to accrue personal income tax when paying other compensation paymentsread in the heading materials .
Insurance premiums for the payment of compensation for arrears in wages
If the personal income tax company pays as tax agent, i.e., at the expense of the employee, the burden of insurance premiums falls directly on the organization.
So, are interest on arrears in the RFP subject to insurance premiums? There are two points of view on this issue.
One is that the amount of monetary compensation for violation by the employer of the specified payment period is not subject to inclusion in the base for calculating insurance premiums. To this conclusion, for example, judges Arbitration Court Of the Far Eastern District dated December 21, 2017 No. F03-4860 / 2017 in the case No. A73-2697 / 2017 (by the determination of the Supreme Court of the Russian Federation dated 05.07.2018 No. 303-KG18-4287, the case was denied referral to a judicial panel on economic disputes).
The arbitrators motivated their decision by the fact that compensation for untimely payment of wages is not wages, but a type of employer liability to the employee, which is paid by law to an individual in connection with the performance of his labor duties, providing additional protection for the employee's labor rights. For this reason, compensation for late payment of wages is not subject to insurance premiums on the basis of sub. “And” para. 2 h. 1 Article 9 of Law No. 212-FZ (from 01.01.2017 similar provisions are given in paragraph 2 of Article 422 of the Tax Code).
see also .
Another point of view is that the types of payments not subject to insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation. Compensation for late payment of wages in Art. 422 of the Tax Code of the Russian Federation is not shown, therefore, from this payment, contributions must be accrued. The Ministry of Finance of the Russian Federation adheres to this position in a letter dated 03/21/2017 No. 03-15-06 / 16239.
As you can see, this is a moot point. And it's up to you to decide.
Accounting for wage arrears in income tax expense
In terms of income tax, the situation is somewhat more complicated. The Tax Code does not contain any provisions as to whether such compensation can be taken into account as part of expenses or not.
The code only says that a company may include compensation in the composition of expenses, the payment of which to employees is connected with any working conditions (Article 255 of the Tax Code of the Russian Federation).
In addition, paragraph 13 of Art. 265 of the Tax Code allows for sanctions for breach of contract to be taken into account in expenses. However, the restrictions or the composition of the sanctions have not been established. No also special conditions as to whether this rule applies only to civil law or employment contracts, too.
At the same time, later, the regulatory authorities took a position according to which it is impossible to include such compensation in expenses, since it is not related to working conditions (Article 255 of the Tax Code of the Russian Federation does not apply), and the norms of Article 265 of the Tax Code of the Russian Federation do not extend their effect to this compensation (letter of the Ministry of Finance of the Russian Federation dated October 31, 2011 No. 03-03-06 / 2/164).
Therefore, to date, taking into account compensation for late arrears in the RFP in expenses is quite risky.
Procedure for payment of compensation for delayed wages
Mechanism paperwork payments for the delay of the RF RF Labor Code is not established.
Therefore, a company can, for example, provide for in a local legal entity that upon payment of compensation an order from the head is issued (for personnel). It is compiled in any form. However, such an order should indicate that compensation is paid specifically for the delay in the payment of salary, as well as indicate the period of delay.
NOTE! Such an order must be brought to the attention of the employee under his personal signature.
Summary
The calculation of compensation for delayed wages is not a difficult task for an accountant, since the calculation formula is directly provided for in the Labor Code of the Russian Federation and does not require any complex data and calculations. It is enough to know the size of the overdue salary, as well as the current refinancing rate. Employees should understand that they can rely on such compensation in any case, even if the employer is not to blame for the delay. It is important for the company not to forget that you can not accrue personal income tax on the amount of compensation, but you will have to pay insurance premiums. With respect to income tax, it is most likely that it will not be possible to include compensation in expenses.
The key point in the labor relations of the parties is the timely implementation monetary obligations the employer in relation to the employee. They are formed at the expense of remuneration to the employee in the previously agreed amount, as well as social and subsidy payments. The law regulates financial settlements with employees twice a month.
Payroll and Compensation
The right of the head of a business entity to independently determine the days on which payments will be realized. Information on the procedure for their implementation by the employer and on their schedule is displayed in the internal documentation for the enterprise, as well as in the employment contract with hired employee. Failure to meet payment deadlines can cause considerable problems for the employer, since in this perspective, he forms an additional liability to the employee. How can he prove his rights to increase payments, and how to calculate compensation for delayed salaries?
Wage Payment Terms
Labor legislation regulates the obligation of the employer to make payments related to the category of remuneration at least once every 15 days.
The establishment of specific dates is the responsibility of the director of the company. He has the right to appoint any payment dates, provided that they do not go beyond 15 days calculated from the last day of the accounting period. Information must be necessarily reflected in the organization’s internal documentation and in agreement with the employee.
The entire payment amount is divided into two parts: advance payment and main payment. Their value is determined by the director independently.
Violation of the law and self-defined payment deadlines may cause the employer to apply an additional measure of responsibility, expressed in the calculation of a penalty for delay in payment of wages for each delayed day before the date of the actual calculation.
This norm applies not only to wages for employees, but also to social and hospital payments, bonuses and other types of accruals, including compensation for dismissal and vacation payments.
Until 2016, the employer could spend financial transaction to transfer money to their employees over a three-day period, however, to date, payment must be made strictly on the due date.
Statement of claim
New Year's holidays are always distinguished by long weekends and expenses. For this reason, the payment of basic wages along with an advance in December are relevant. It is prohibited by law to violate the base payment dates, but it also regulates the possibility of one-time postponement of the date to another term on the basis of an order from the director.
Can compensation be accrued in case of delay in payment upon dismissal of an employee
Upon termination of the employment agreement due to the dismissal of the employee, the employer must complete a full settlement with him on the last day of work. If it falls on a weekend or holiday, the operation is postponed to the first working day. In practice, employers usually make all payments on the last business day.
Timely failure to fulfill financial obligations is one of the special cases of delayed pay.
If the employee was not paid a salary in due time, then the delay time begins to be counted for each delayed day. Calculations are carried out according to the standard scheme. If during the time of non-payment an increase in consumer prices was recorded, then indexation should be applied to the entire amount of debt. Delaying the payment deadlines is considered an unlawful act for which the company may be fined.
Compensation Order
The employee has the right to file a complaint with the labor authority the day after the date of payment regulated by law. The employer will have to deal with authorized specialists from the labor inspectorate, prosecutor's office and the court. Open clerical work will result in additional costs, since the defendant will be entrusted with the obligation to compensate for the costs of legal proceedings and payment of non-pecuniary damage.
When a company is in a difficult financial situation, management often seeks to delay salary payments. Of course, paying a salary is the employer's direct responsibility. And you need to do this no less than every half month, this is a direct norm of Art. 136 Labor Code of the Russian Federation. But the theory is far from practice, so it’s important to understand how not to cross the line for which responsibility will come.
Is it possible to delay the payment of wages?
The company has the right to determine the dates of payment of wages to employees by internal normative act or an employment contract. From October 3, 2016, another condition appeared - to pay wages unacceptably later than 15 calendar days from 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 to change the timing of payment of wages (Article 22 of the Labor Code of the Russian Federation), make changes to labor contracts and local acts. All this happens only by agreement with the employees (Article 72 of the Labor Code of the Russian Federation), for which additional agreements are concluded with them.
Both in the initial determination of the conditions of the employment contract, and when making changes to it, it is necessary to take into account 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, they fully complied with the requirements of the legislation, for example, such payment periods:
- 1st of the month - advance payment for the last month;
- 16th - payroll for the last month.
In what cases should an employer pay compensation for delayed wages?
If the employer did not timely pay the employees a salary, he will have to pay monetary compensation according to the rules enshrined in Art. 236 of the Labor Code of the Russian Federation.Starting October 3, 2016, monetary compensation for the delay is paid in the amount of 1/150 of the CBR key rate effective during the delay period. Compensation is accrued from the day after the "salary" to the day when the money is actually issued. If the amount paid is not fully paid on the day of payment of wages, then compensation is charged on the balance not received on time. This procedure is established by Part 1 of Art. 236 of the Labor Code of the Russian Federation, paragraph 2 of article 2, Art. 4 Federal law.
The amount of monetary compensation may be increased by a collective agreement, an employment contract or a local regulatory act. Compensation must be paid regardless of the fault of the employer in the delay in salary. Such conclusions can be drawn from Part 2 of Art. 236 of the Labor Code of the Russian Federation.
Which days to take into account - calendar or working?
Compensation is paid for each day of delay, as stated in Art. 236 of the Labor Code of the Russian Federation. This means that both work days and weekends are taken into account. The delay days countdown starts from the day after the appointed payment date and up to and including the actual payment day.How the amount of compensation for the delay is calculated
Consider an example of how to determine the amount of compensation for the delay in payment of wages. Suppose Smetannik LLC has the following payroll deadlines:- for the first half of the month - the 23rd day of the current month;
- for the second half of the month - on the 8th of the next month.
The key rate of the Bank of Russia, which was in effect during the period of delay, is 10%.
Compensation is charged in the amount of 17,400 rubles (20,000 - (20,000 x 13%)).
The compensation amount will be 162.40 rubles (17,400 x 10% / 150 x 14).
Is it necessary to fix the procedure for payment of compensation in an employment contract?
A labor or collective agreement may provide for a larger amount of compensation. But even if the possibility of payment of compensation is not provided for in the contract, this does not at all exempt the employer from fulfilling the requirements of the Labor Code.What consequences await the organization if compensation is not paid
Again, the payment of compensation for delayed wages is an obligation stipulated by the Labor Code. However, in the Administrative Code of the Russian Federation there is no clearly established responsibility for untimely payment of compensation in the event of a delay in salary. But there is a general responsibility for violations in the field of remuneration.So, for non-compliance with the norms of the Labor Code of the Russian Federation, the labor inspector can fine:
- the head of the organization - from 1 to 5 thousand rubles;
- the organization itself - from 30 to 50 thousand rubles.
Which employee has a priority right to compensation?
There is no direct reference to someone’s priority right when receiving compensation for untimely payment of wages.What if the company does not have enough money to pay salaries and compensation?
The well-known advice of the prime minister will not work in such a situation. The law does not relieve the employer of the obligation to pay the employee wages, even if, due to financial difficulties, business is temporarily suspended.If the workers, due to non-payment, do not go to work, using their right enshrined in Part 1 of Art. 157 of the Labor Code of the Russian Federation, then according to the law (part 3 of article 72.2 of the Labor Code of the Russian Federation), such a situation is recognized as downtime. And downtime is paid in the amount of at least 2/3 average salary workers. Compensation will also have to be paid.