Accountant responsibility for improper payroll. The concept and consequences of the counting error when salary accrued

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Let's figure it out in what cases you can count on a refund of an overlooking the amount paid by the employee and how to be accrued with NFFLs and contributions.

In what cases from the salary of the employee can be held overpay

According to the legislation Russian Federationonly if a countable error in salaries and benefits was allowed, or overpays occurred due to the unscrupulousness of the employee, it is unnecessary to return (Article 1109 Civil Code RF). Moreover, in the latter situation, the body of consideration by individual labor disputes should recognize the employee's guilt in the non-fulfillment of labor standards or simply (part 3 of Art. 155, Part 3 of Art. 157 of the Labor Code of the Russian Federation).

The employer is entitled to make a decision to hold an employee's salary no later than one month from the date of the deadline, to pay off incorrect payments. And only provided that the employee does not dispute the grounds and sizes of retention (Article 137 of the Labor Code of the Russian Federation). At the same time, given the opinion of Rostrud (a letter dated August 9, 2007 No. 3044-6-0), it is necessary to obtain the written consent of the employee.

If the employee does not agree, the recovery can be implemented only through the court. In accordance with Article 392 of the Labor Code of the Russian Federation, the employer has the right to apply to the court on disputes on the compensation for the employee of the damage caused to the employer within one year from the date of its detection.

The decision of the employer on holding, as a rule, is issued by the order (order) of the institution in an arbitrary form, and the employee acquainted with the order under the signature. In addition, the countable error in the calculation of salaries should be fixed, for example, in the act.

Amounts cannot be charged at all from the employee if the salary is unnecessarily paid by the employee as a result:

• improper application of legislation (for example, paid leave of a greater duration than it is necessary, the payment of work on the day off is accrued in a double size in cases where he shoulded in single, etc.);
• accrual of the same amount wages Double (definition of the Supreme Court of the Russian Federation of January 20, 2012 No. 59-B11-17);
• the improper application of the regulatory acts of the organization (for example, an accountant accrued the employee to the dump, which he was not established, mistakenly paid the award without the appropriate order of management and others).

In such cases, penalties, as a rule, is made from the employee who made a mistake resulting in overpayment. Maximum dimensions Holdings from wages are established by Article 138 of the Labor Code of the Russian Federation. So, total All retention at each salary payment cannot exceed 20 percent.

What errors are subject to countable

An unnecessarily paid wage to the employee with the improper application of labor legislation or other regulatory legal acts containing the norms of labor law cannot be recovered from it (Article 137 of the Labor Code of the Russian Federation). At the same time, attention should be paid to the absence of existing legislation Definition of counting error.

Previously, such a definition was kept in paragraph 51 of the Resolution of the Council of Ministers of the USSR and the Central Bank of Central Bank of February 23, 1984 No. 191, which has lost its strength from April 12, 2004. Under the calculated in the named resolution, an arithmetic error was understood. A similar position was taken by Rostrud in a letter dated October 1, 2012 No. 1286-6-1: an account was considered an error made during arithmetic counts.

Existing arbitrage practiceconcerning the interpretation of the concept of "countable error", very contradictory. However, in most cases judicial authorities Tell an understanding of the counting error as allowed directly during the calculation process during mathematical actions, that is, the improper use of the rules of mathematics.

In this regard, the courts do not recognize a countable error, in particular, incorrect application of the rules of law or erroneous (re-) use in the calculation of improper source data.

How to refuse to reflect in accounting

If an agreement has been reached with an employee that he will return surplus with the payment accrued to him (will make the required amount in the cashier), then the budget institution should make such records in accounting:

	Debit	Credit
When revealing and repaying overpayments this year
Studied overly accrued wages	401 20 211 "Wages" costs "	302 11 730 "Increase wage arrears"
When revealed overpays over the past years
Accrued revenues of the current year in the amount of revealed overpayment of past years	205 81 560 "Increase accounts receivable Other income »	401 10 180 "Other expenses"
Made by employee in cash overpayment	201 34 510 "Receipt of funds in the cash register"	205 81 660 "Reducing receivables on other income"

When revealing the overpayment, a certificate is issued (f. 0504833), which is the basis for reflecting the overpayment amounts in accounting registers. When revealed over the past years, these amounts must be taken into account as an income, while the amount of overpayment is subject to compensation by an employee minus herded personal incomeflow.

How to fix the calculations for ndfl

If the institution has detected a countable error after hold Ndfl, then excessive depreciated amounts can be borrowed in account subject to employee salaries in subsequent payments (clause 3 of Art. 226 Tax Code RF).

If in the previous months, the tax is retained and listed in a larger amount, it can be repaid in the current month, and payable amount decreases by the amount of overpayment made earlier. Thus, overpayment should be carried out automatically.

If the size of the reversed NDFL exceeds the accrued value of the tax with subsequent payments (for example, this situation may arise when dismissal), then the employee has an unnecessary taxable amount of the tax. The tax agent is obliged to return it in the manner specified in paragraph 1 of Article 231 of the Tax Code of the Russian Federation. Prerequisite - Feed individual Applications for the appropriate refund.

Returns the taxpayer is unnecessarily retained by the tax amount due to the amounts of this tax to be transferred to the budget system of the Russian Federation at the expense of upcoming payments, both on the specified taxpayer and other taxpayers, from which the income of which tax agent It makes retention of such a tax. The listing is made within three months from the date of receipt by the establishment of the appropriate statement of the employee. The institution has the right to compensation for an unnecessary paid NDFL on the basis of the relevant application filed in tax authority (Letter of January 14, 2009 No. 03-04-05-01 / 05).

Do I need to make changes to the RSV-1 of the PFR

The Ministry of Health and Social Development of Russia in a letter dated May 28, 2010 № 1376-19 explained that the detection in the current reporting (calculated) period of the need to keep the excessive payments accrued by it in past reporting periods is not a detection of an error in calculating the base. Since in each of these periods (past and current), the base for the accrual of insurance premiums is defined as the amount of payments and other remuneration accrued in favor of employees in this period.

Therefore, it is not necessary to make changes to the calculation of the accrued and paid insurance premiums for past periods in the situations under consideration. That is, if any payments by mistake were included in the taxable database, for example, in the first quarter of the estimated period, and this was found in the second quarter of the same period, then it is necessary to consider the error in the second quarter, the updated calculations for the first quarter cannot be submitted .

V. Duck,
Expert Po budget account

The husband gave a one-time at the cashier of the plant 10,000, it was time to receive an advance, he was not accrued. Yes, he was obliged to write a statement that he would return to 2000 rubles each month.

We have two children of 9 and 3 years old, for the younger pay for the kindergarten 5000, I work in the hospital nurse, the salary is small and very often sitting on a hospital with a younger daughter, the main earnings of her husband, tell me what to do?

Hello. How could one inize overpayment for a salary in the amount of 47,000 rubles.

The salary was incorrectly accrued and paid.

I was incorrectly charged the average monthly salary and was naturally not correctly paid. After the appeal to the commission on labor disputes received a refusal and threats by dismissal from the employer. In this moment, the work is not provided, but also for the absenteeism it is threatening to dismiss. Please tell me what to do in this situation.

According to Article 392 of the Labor Code of the Russian Federation, the employee has the right to go to court for the permission of an individual labor dispute within three months from the day when he learned or should have learn about the violation of his right. When passing for valid reasons, they can be restored by the court.

The Commission agreed to adopt a new application indicating the reason for the skipping period. Please tell us how to correctly formulate if they were initially the threats of dismissal or another reason is possible.

Where to handle if you do not pay salary

But it is very important to remember that the suspension of work in connection with the non-payment of salary should be carried out accordingly.

An employee in this case is required to prepare special documentation. To avoid various kinds of problems and difficulties, the employee and the employer should pre-carefully examine the current legislative Base. Maximum detail this moment is covered in the Labor Code of the Russian Federation.

These questions are worth obligatory disassemble

The wired employee was incorrectly calculated by the salary: what should the accountant

The first is the so-called vacation overrun, when the employee gave a vacation for an even unworthy period.

He received holidays, and then quit, at the same time, for which the vacation was granted and remained unreought-after.

In this case, the magnitude of the vacation tax becomes unnecessary issued by the salary, that is, the debt of the employee in front of the employer.

The second reason is an indispensable advance when an employee in the middle of the month received a certain amount, after which he quit.

Should I return the incorrect salary?

when I turned out to be listed to me the wrong 30000t now filed on me what to do

Salary, unnecessary employee paid (including if the improper application of laws or other regulatory legal acts). It cannot be recovered from it, except in cases: a countable error; If the body of an employee's fault is recognized as a body of consideration of individual labor disputes in non-compliance with labor standards. According to h. 4. Art. 137 of the Labor Code of the Russian Federation recovery from the employee is no longer paid wage, except for the following cases: - a countable error is allowed; - The body of consideration of individual labor disputes is recognized as the fault of the employee in the non-fulfillment of labor standards (h.

3 tbsp. 155 TK RF)

Where to contact if the salary is incorrect

Supervision of observance of labor legislation, including the observance of the employers of the order and the timing of the payment of wages, is carried out by the Department of State Labor Inspection Department of the Ministry of Labor and Social Protection of the Republic of Belarus, its structural units.

When contacting the Department of State Inspectorate, labor should be borne in mind that subparagraph 1.1 of paragraph 1 of the Decree of the President of the Republic of Belarus dated October 15, 2007

When calculating this service, specialists use tariffs established by the relevant committee. This service is calculated based on the number of citizens prescribed in the apartment, and includes: content and maintenance of the house; supply of elevator and internal gas supply system; home management; Regular cleaning of the garbage disposal, etc.

Only in the section "Please add a line:" To promote the extermination of evidence, namely, certificates of average earnings, since the employer did not provide it in my written demand. "

The activities of state (municipal) institutions are subject to control by various bodies, including from the founders. Checking the cost of labor costs can be included in the program for checking all financial and economic activities of the institution or be allocated as an independent object. In the article, consider the classification of the detected errors and disorders when paying for labor, as well as the procedure for correcting the mistakes on practical examples.

Allocated all errors and violations that are found when checking for labor costs can be divided into two groups:

1. accounting errors that occur with incorrect (incorrect) calculation and reflection of data in registers accounting;
2. violations arising from incorrect application of the norms of the legislation of the Russian Federation.

Consider each group more.

Accounting errors when calculating wages

Accounting errors are quite common, they are allowed not only when calculating wages and vacation pays, but also when calculating social benefits. For example, when calculating wages, the accountant will incorrectly put up payments, thereby the employee will be paid excessive wages.

As I specified you in Definition of 01/20/2012 No  59-B11-17The concept of "countable mistake" in labor legislation is not disclosed. Based on the literal interpretation of the norms of existing labor legislation ( art. 137 TC RF), accounting should be considered an error made in arithmetic acts (counting actions) . Thus, if an accountant, producing payroll, missed the payments due to the employee, he made a countable error. At the same time, computer wage programs are often provided, as a result of which technical errors arise, for example, instead of 15,000 rubles. The calculation is clogged with a figure of 1,500 or 150,000 rubles. As noted in the above definition you, technical errors committed by the fault of the employer are not countable. Why is the correct qualification of the mistake of the mistake? The answer to this question follows from the rules given in art. 137 TC RF. By virtue of the provisions set out in this article, the employee's wages are made only in the cases provided for by the Labor Code of the Russian Federation and other federal laws.

If the employee was unnecessar than paid wages, hold out of the amounts due to him, to repay the debt to the employer can only be carried out due to counting mistakes, as well as amounts, unnecessary to the employee, in case of recognition by the authority to consider individual labor disputes of the employee's guilt in non-fulfillment of labor standards or Simple. Similar explanations are given in Letter Ros-Labor dated 01.10.2012 №  1286-6-1 . Thus, it is impossible to keep the employee overly paid by the employee due to the technical error without the consent of the employee, since these actions will be unlawful.

In case the employee quit, labor relations with it are discontinued, the amount of funds paid to him can only be reimbursed only in a voluntary order or by circulation of the organization to court. When accessing the court should be guided by the rules gL 60 Civil Code of the Russian Federation.

Similar solutions were adopted in definitions of the Russian Federation of January 20, 2012 №  59-B11-17, Armed Forces of the Russian Federation of 07.05.2010№   51-B10-1.

How to fix an accounting error in accounting? The answer to this question is given in p. 18 Instructions No.  157N :

• if the error is for reporting period Detected before the presentation of the balance and does not require data change in operations logs, the correction is made by overclocking incorrect amounts and text and writing over the stricken corrected text and the amount. At the same time in the accounting register in which the error is corrected, in the fields opposite the corresponding line, signed by the Chief Accountant, "Fixed" is being made;
• if the error is detected until the balance sheet appears and requires changes in the operation log, depending on its nature, the correction is drawn up by the "Red Storn" method or an additional accounting record of the last day of the reporting period;
• if the error is detected in accounting registers for the reporting period after drawing up accounting reportingThe correction is made by the "Red Storn" manner or an additional accounting record on the error detection day.

Note that additional accounting records By correcting errors, as well as the corrections of the "Red Storn" manner (f. 0504833), the form of which is approved Order of the Ministry of Finance of the Russian Federation №  173N .

Consider the examples of correcting a countable error.

Example 1.

When calculating wages in May 2014, an employee of a budgetary institution was committed to a countable error: instead of 25,000 rubles. He was accrued wages in the amount of 26,000 rubles. The error occurred as a result of incorrect actions when adding payments. Wages were accrued to employee at the expense of funds received from paid servicesand listed on it plastic card.

Return is overly the accrued employee of wages was produced by making money at the cashier's office.

Instruction number  174N

Contents of operation	Debit	Credit	Amount, rub.
Accrued salary employee	2 109 60 211	2 302 11 730	26 000
Painted NDFL (26 000 rub. X 13%)	2 302 11 830	2 303 01 730	3 380
Accrued insurance contributions in extrabudgetary funds (26 000 rub. X 30.2%)	2 109 60 213	2 303 00 730	7 852
Reflects the payment of wages by transferring funds to a plastic employee card (26 000 - 3 380) rub.	2 302 11 830	2 304 03 730	22 620
Fixed a countable error in the "Red Storn" method when salary accrued	2 109 60 211	2 302 11 730	(26 000)
Fixed by the way "Red Storn" accrued insurance premiums (25 000 rub. X 30.2%)	2 109 60 213	2 303 00 730	(7 852)
Fixed by the "Red Storn" method accrued inclised NDFL (25 000 rub. X 13%)	2 302 11 830	2 303 01 730	(3 380)
Reflects the introduction of an unnecessary employee paid amounts to the Cassus of the Institution (22 620 - 21,750) rub.	2 201 34 510	2 302 11 730	870
Reflects cash cash on the facial account of the institution	2 210 03 560	2 201 34 610	870

Example 2.

In the course of the inspection in the state institution was discovered overly accrued employees wages for November 2013 in the amount of 14,000 rubles. (Salary was subject to accrual in the amount of 16,000 rubles), which was introduced by employees at the office of the organization, was commissioned and listed in the budget's income.

What wiring should be made to the accountant for this operation in 2014?

Accounting records according to Instructions number  162N Will look like this:

Contents of operation	Debit	Credit	Amount, rub.
Fixed a bug associated with the detection of an unnecessary salary accrued in November 2013, the "Red	1 401 20 211	1 302 11 730	(30 000)
Accrued wages in accordance with the calculation of the test results (additional entry)	1 401 20 211	1 302 11 730	16 000
At the same time, the debt of past years is charged to transfer to the budget's income on the basis of notice (f. 0504805) transmitted by the revenue receiving administrator	1 304 04 180	1 303 05 730	14 000
Made by employees at the cashier's excessive wage accrued by them	1 201 34 510	1 302 11 730	14 000
Made cash on the facial account of the institution	1 210 03 560	1 201 34 610	14 000
Received cash on the facial account of the institution	1 304 05 211	1 210 03 660	14 000
The funds are listed in the relevant budget income	1 303 05 830	1 304 05 211	14 000

In addition to the adjustment of the accrued wages, the amount of insurance premiums accrued to the payment data, and NFFLs should be recalculated. The procedure for correcting the error in the accrual of insurance premiums and NFFL is similar to the above procedure. It is necessary to reverse the erroneous accruals by the "Red Storn" manner and reflect the additional entry of the amount of the accrued mandatory payments.

It should be noted that due to the reduction of the amount tax base The inclination is reduced and accrued tax, which is subject to return to the taxpayer.

Violations arising from the wrong application of the norms of the legislation of the Russian Federation

Violations arising in connection with the incorrect application of the provisions of the legislation of the Russian Federation, quite a lot. They are subject to non-compliance with those or other norms of the Labor Code of the Russian Federation or other regulatory acts regulating the order of remuneration of workers of state (municipal) institutions. Most often, such violations arise due to insufficient legal literacy of accounting services. We give only some of them.

First of all, we will pay attention to the legitimacy of the accrual of certain payments. In accordance with S. art. 129 TK RF. The employee's salary has three components: salary (official salary), compensation and stimulating payments. By virtue of general rules, the size of salaries (official salaries), wage rates should be established by the head of the institution:

• based on the requirements for training and level of qualifications, which are necessary for the implementation of relevant professional activities (professional qualification groups);
• taking into account the complexity and volume of work performed.

Recall that Qualification directory of managers, specialists and other employees and the procedure and procedure for applying a single qualifying reference book of managers, specialists and employees approved Decree of the Ministry of Labor of the Russian Federation of 09.02.2004 No.  9 , Designed for organizations regardless of the forms of ownership and organizational and legal forms of activity. When appointing employees, the requirements described in them should be clearly followed, as evidenced by arbitration practice. So, for example, in Resolution of FAS BJO dated 01.06.2011 №  A33-14716 / 2010.the arbiters were noted the fact of unlawful spending of the fundamental budget of the subject of the Russian Federation for the payment of salary to some employees of the state budgetary institution. In violation of the recommendations set out in By the qualifying directory of positions of managers, specialists and other employees, to the position of chief accountant institution with the establishment of the 14th category according to staffing schedule A person who does not have a higher special education and the necessary experience of the work is taken. It is recommended as in the directory that a person with the highest professional (economic) education and experience of accounting work may be made to the position of chief accountant, including those in senior positions, not less than five years. The court made a decision on compensation for the establishment of unlawful consumed budget funds. A similar solution was made in Resolution of the FAS BJO dated 12.11.2013 in case number  A33-2144 / 2013..

Considering the violations in terms of salary accrual, I would like to mention the violations in the part of the invalid by the employer to its employees. The fact that in practice such violations often meet, confirms judicial practice. We are talking On compliance with norms art. 133 TC RF, according to which the employee's salary that has fully spent the monthly rate of working time or fulfilled the labor standards, taking into account all the surcharges, allowances stimulating and compensatory payments It can not be below the minimum wage.

Currently, Mrometa is equal to 5,554 rubles. per month ( art. one Federal Law from 19.06.2000 No.  82-ФЗ "About minimum wage ").

Wages of employees of organizations located in the regions of the Far North and equivalent to them areas must be set in the amount of at least minimum wage. After the calculation of all payments to it should be applied district coefficient and percentage surcharge For work experience in these areas or locations ( Overview of the Armed Forces of the Russian Federation of 02.26.2014, definitions of the Armed Forces of the Russian Federation of 05/17/2013 No.  73-kg13-1, dated December 21, 2012  72-kg12-6).

Example 3.

Outdoor cleaner autonomous Institution Installed official salary in the amount of 3,500 rubles. In January 2014, the period worked completely, in accordance with collective contract She was completed for work in holidays In the amount of 20% salary. All payroll costs are carried out at the expense of a subsidy allocated to the implementation of the state task.

Wages of workers in January will be 4,200 rubles. (3 500 rubles. + 3 500 rub. X 20%).

Since the Mrots from 01.01.2014 is equal to 5,554 rubles, it is necessary to produce extra charge to the minimum wage - 1 354 rubles. (5 554 - 4 200).

In accounting in accordance with Instruction number  183N The following entries were made:

The next violation, to which I would like to pay attention is to failure to comply with the size of the deductions produced from wages of workers. According to art. 137 TC RF Employee's wages are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws. The total size of all retention at each salary payment cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to employee.

In carrying out retaining from wages on several executive documents, 50% of wages should be saved in any case.

Restrictions set art. 137 TC RFdo not apply:

• for retaining from wages when serving correctional work;
• on the recovery of alimony on minor children;
• for compensation for harm caused by the health of another person, compensation for harm to persons suffering damage due to the death of the breadwinner, and compensation for damage caused by a crime. The size of retaining from wages in these cases cannot exceed 70%.

Article 99 of the Federal Law of 02.10.2007 No.  229-FZ "On Enforcement Proceedings"(Further - Federal Law No.  229-FZ.) It is envisaged that the amount of deduction from the wages and other revenues of the debtor, including from remuneration to authors of the results of intellectual activity, is calculated on the basis of the amount remaining after tax retention. In the execution of the executive document (several executive documents) With a citizen's debtor, no more than 50% of wages and other revenues can be kept. Holding is made before execution in full requirements contained in the executive document.

Thus, as the Orenburg Regional Court indicated in Appellate definition dated 04/16/2013 № №  33-1860-2013 , To hold other claims from the employee's wages, if the responsibilities for executing executive documents are not fulfilled and the total amount of deductions produced on them is 50% (and in some cases - 70%), illegally.

Consider this violation on the example.

Example 4.

In the budget institution 02.06.2014 two executive sheet came:

• on the recovery of alimony on a minor child - in the amount of 25%;
• on the return of debt payment transport tax - in the amount of 4 500 rubles.

The wage of the employee who paid to him at the expense of funds received from the income-generating activities for June 2014 amounted to 15,600 rubles. Standard tax deductions He is not provided. Alimony is paid through the office of the institution. Accountant in the calculation made an alimony in the amount of 25% and completely reduced the amount of debt on the second executive List.

Check whether it is legitimately carried out by all executive documents.

Before calculating the amount of deductions across the executive sheets, you should pay attention to the fact that the documents received have a different order. Therefore, guided art. 111 of the Federal Law No.  229-FZ.First of all, alimony should be kept on a minor child. Their amount will be 3,393 rubles. (15 600 rub. - 2 028 rub. X 25%), where 2 028 rubles. - amount NDFL For June 2014 (15 600 rubles. x 13%).

Next, you need to calculate the amount of deductions for the payment of transport tax. Maximum amount Hold will be 3,393 rubles. (15 600 rub. - 2 028 rub. X 25%). Since the accountant kept fully the entire amount of the debt (4,500 rubles.\u003e 3 393 rubles), these actions are illegal and subject to adjustment. The accountant must return to the personal account of the employee 1,107 rubles. (4 500 - 3 393).

Note that in accordance with art. 236 TK RF. The employee must be paid interest for wage issuing delay ( Letter of the Ministry of Labor of the Russian Federation dated December 25, 2013  14-2-337 ). The failure to pay such compensation and other amounts due to the employee is a violation of labor legislation, for which the employer can be attracted to administrative responsibility. The employee may apply to the court with the requirement of attracting the employer to material liability in terms of interest payments for the delay in issuing wages.

In accounting, these operations will be reflected as follows:

Contents of operation	Debit	Credit	Amount
Accrued employee salary for June 2014 *	2 109 60 211	2 302 11 730	15 600
Painted NDFL	2 302 11 830	2 303 01 730	2 028
Adjusted by alimony on the executive list	2 302 11 830	2 304 03 730	3 393
Requirements for the executive list on the payment of transport tax	2 302 11 830	2 304 03 730	4 500
Issued alimony from the cashier to the recovery	2 304 03 830	2 201 34 610	3 393
Cash wages issued (15 600 - 2 028 - 3 393 - 4 500) rub.	2 302 11 830	2 201 34 610	5 679
Fixed the amount of deductions across the executive list "Red Storn"	2 302 11 830	2 304 03 730	(1 107)
Issued from the cash office of the employee missing part of wages	2 302 11 830	2 201 34 610	1 107

*

To simplify the example, the accrual and transfer amounts of insurance premiums are not considered.

The next violation that we will look at is the payment of wages once a month. Recall art. 136 TC RF It is envisaged that the employee's salary should be paid at no less than every half months per day established by the rules of the internal labor regulation, a collective agreement, an employment contract. The provisions of this article are imperative, that is, binding on execution. Labor legislation does not provide any exceptions from the established rule. It does not matter whether the Strydnik works at the main place of work or part-time ( Letter Rostrud dated November 30, 2009 No.  3528-6-1 ). In addition, officials of this department in Letter from 01.03.2007 №  472-6-0 They indicated that the presence of an appointment of an employee about the consent to receive wages once a month does not exempt the employer from the statutory responsibility. Requirements art. 136 TC RF fully apply to state (municipal) institutions.

Unfortunately, in practice there are cases when the rules of the above article are not respected. As the judges noted in Solution of the Leningrad Regional Court of November 27, 2012 No.  7-685/2012 The rules of the internal labor regulation of the organization contained an indication that the salary is paid to employees no later than the last day of the month.

and the 15th day of the month following the calculated, and not into specific dates. This circumstance is a violation of provisions. h. 6 tbsp. 136 TC RF and the basis for attracting the head of the Organization to administrative responsibility for part 1 Art. 5.27 Administrative Code.

In conclusion, we note that in accordance with part 1 Art. 5.27 Administrative Code Violation of labor legislation and labor protection entails administrative fine:

• on officials - in the amount of from 1,000 to 5,000 rubles;
• on the legal entities - from 30,000 to 50,000 rubles. (or administrative suspension of activities for up to 90 days).

For the re-similar offense of the head of the organization can disqualify for a period of one year to three years.

S. Valova, magazine editor " Budget institutions: revisions and verification of financial and economic activities "

How to be if an error was allowed when calculating wages? Especially acute the question is, if we overpayed the salary. What to do? How to keep an unnecessary salary paid? Tell about it in our consultation.

What is a countable error

Labor legislation does not contain a counting error. At the same time, Rostrud on this topic was expressed as follows (the letter of Rostrud dated 01.10.2012 No. 1286-6-1): A countable error in salary accrual is an arithmetic error, that is, the error made during arithmetic counts.

This means that when entering source correct data, certain wages were incorrectly calculated due to a technical error or human factor.

But other causes of errors are possible. For example, providing employee deductions on personal income tax in a larger or invoking the employee's leave at its own expense will lead to the fact that the accrued wage for the month will be more than it was supposed to be. Or the employer re-transferred wages for the same month (definition of the Supreme Court of the Russian Federation dated January 20, 2012 No. 59-B11-17). Such errors are not countable, because They arose not as a result of incorrect addition, multiplication or other arithmetic action.

The delimitation of a countable error and an error that is not recognized as countable, it is important from the point of view of the recovery of unnecessary amounts paid. After all, the question with a prepayed worker is being solved the same - he needs to pay the missing amount in any case. And how to hold an overlooking salary?

Overpaid salary: what to do with counting error

If a countable error was made when paying wages, it is unnecessary to the funds can be kept (para. 4 Part 2 of Article 137 of the Labor Code of the Russian Federation).

The decision to hold an excess amount paid by the employer may adopt provided that the employee does not dispute the grounds and the size of the deduction, and from the moment of the counting error it passed no more than 1 month (part 3 of Article 137 of the Labor Code of the Russian Federation).

This means that from the employee you need to get a written consent to hold in an arbitrary form and then issue an order for holding.

The consent of the employee can be expressed in the form of the signing of the order of hold, where it will be indicated that he has been acquainted with the order and agree with the retention. In this case, a separate consent to hold from an employee is not required.

It should be remembered that the size of such a hold may not exceed 20% of the payment of the employee after holding the NDFL (part 1 of Art. 138 of the Labor Code of the Russian Federation, the letter of the Ministry of Health and Social Development of November 16, 2011 No. 22-2-4852).

At the same time, if the employee does not agree with the very fact of holding or with the amount he must return, the employer may apply to the court (Art. 248 of the Labor Code of the Russian Federation).

If the error is not countable

If wages have been paid unnecessarily not in connection with a countable mistake and in this excessive payment there is no fault of the employee, to recover this amount from the employee can not even through the court (Part 4 of Art. 137 of the Labor Code of the Russian Federation). If, of course, the employee himself will not agree to voluntarily return the employer too much.

Good day! The situation is as follows: worked in state organization From September, now I am mainly a vacation with the subsequent dismissal from August 21, this month I was credited to the amount, a letter "Calculated Sheet" came to the post office, where I saw that I had a debt, exactly the amount that came two weeks Back, I called the accounting department, I was told that the money should be returned. The fact is that such a situation continues over the past 4 months, I charge extra money, and then they are deducted. In May, I did not pay a salary at all because of their mistakes. And I am not in fame do not put, they do not call, do not inform that "sorry, here you have come money, but we are by chance," then they just deduct and that's it. Since I don't continue to work there, and they will not be able to read out of the salary, they will not be said that he must return herself. Me, to put it mildly, it is surprised that accounting is constantly mistaken, demonstrating its supercomphetence, justifying what they have " new programIn which this is what happens. "I would like to know how to be? To be honest, this situation is already tired of me, and I would like ladies from accounting already somehow" paid "for their" shoals ". I understand that you need to return the money, since they are not really intended for me, it is fair. But is it possible to somehow "punish" employees of accounting or fined? Of course, I think that if they praise themselves for their "work", may not be wrong anymore. What advise? Thanks.

Answers lawyers

1

Sergey Nazarov

August 01, 2017.

Administrative Code, Article 5.27. Violation of labor legislation and other regulatory legal acts containing labor law
(as amended by Federal Law of 03.07.2016 N 272-FZ)
(see text in the previous edition)

1. Violation of labor legislation and other regulatory legal acts containing the norms of labor law, unless otherwise provided by parts 3, 4 and 6 this article and Article 5.27.1 of this Code, -
leads the warning or imposition of an administrative fine on officials in the amount of one thousand to five thousand rubles; on persons carrying out business activities without the formation of a legal entity - from one thousand to five thousand rubles; On legal entities - from thirty thousand to fifty thousand rubles.
2. The commission of an administrative offense provided for by part 1 of this article, a person previously subjected to administrative punishment for a similar administrative offense -
entails the imposition of an administrative fine on officials in the amount of from ten thousand to twenty thousand rubles or disqualification for a period of one year to three years; on persons engaged in entrepreneurial activities without the formation of a legal entity - from ten thousand to twenty thousand rubles; On legal entities - from fifty thousand to seventy thousand rubles.
3. The actual assumption of the work by the person who is not authorized to this by the employer, in case the employer or its authorized representative refuses to recognize the relationship arising between the person actually admitted to work, and this employer, labor relations (does not conclude with the person, actually admitted to work, employment contract) -
entails the imposition of an administrative fine on citizens in the amount of from three thousand to five thousand rubles; Officers - from ten thousand to twenty thousand rubles.
4. Evasion of registration or improper design of an employment contract or the conclusion of a civil contract actually regulating the labor relations between the employee and the employer -
entails the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; on persons engaged in entrepreneurial activities without the formation of a legal entity - from five thousand to ten thousand rubles; On legal entities - from fifty thousand to one hundred thousand rubles.
5. The commission of administrative offenses provided for by part 3 or 4 of this article, a person previously subjected to administrative punishment for a similar administrative offense -
entails the imposition of an administrative fine on citizens in the amount of five thousand rubles; on officials - disqualification for a period of one year to three years; on persons engaged in entrepreneurial activities without the formation of a legal entity - from thirty thousand to forty thousand rubles; On legal entities - from one hundred thousand to two hundred thousand rubles.
6. Failure or incomplete payment in set time Wages, other payments carried out within the framework of labor relations, if these actions do not contain a criminal acting act, or the settlement of wages in the amount of less than the work provided for by labor law -
entails the warning or imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; on persons engaged in entrepreneurial activities without the formation of a legal entity - from one thousand to five thousand rubles; On legal entities - from thirty thousand to fifty thousand rubles.
7. The commission of an administrative offense, provided for by part 6 of this article, a person previously subjected to administrative punishment for a similar offense, if these actions do not contain a criminal acting, -
entails the imposition of an administrative fine on officials in the amount of from twenty thousand to thirty thousand rubles or disqualification for a period of one year to three years; on persons engaged in entrepreneurial activities without the formation of a legal entity - from ten thousand to thirty thousand rubles; On legal entities - from fifty thousand to one hundred thousand rubles.