Based on this statement, prescribed in the legislation, it seems to many that the final payment date may be no later than the fifteenth day of each next month. So, if you need to issue money for October, then this can be no later than November 15th. However, here we are talking about the final payment, and you also need to pay an advance share. If we take into account that salaries must be paid at least after each half of the month, then the advance must be paid no later than the last day of the month. If we are talking about October, no later than October 30, since half a month is approximately 15 days. After the latest amendments to the law, the issuance deadlines are clearly regulated. The interval between advance payment and final payment should be approximately 15 days. Labor legislation does not establish specific numbers.
The accountant will withhold tax at the next payment of money - March 17, 2017 (Friday) from the advance payment for March, and will transfer the tax no later than March 20, 2017 (Monday). How to explain to tax authorities the difference between the dates of receipt of income and the withholding of personal income tax In example 5 above, a significant time gap arose between the day of receipt of income and the date of withholding personal income tax. Inspectors will see this difference in form 6-NDFL (see example 6 below).
Example 6 Entries in 6-NDFL Let's continue the previous example. February 17 S.N. Erofeev received an advance of 12,222.22 rubles. This amount turned out to be his final salary for February (date of receipt of income - 02/28/2017). The accountant withheld tax of 1,589 rubles. only March 17th. How to fill out a block of lines 100-140 in section 2 of form 6-NDFL? Solution See below for entries in section 2 of form 6-NDFL (sample 4) Sample 4.
Calculation of salary advance
In May there are 20 working days and 11 days off, which are distributed as follows:
- from the 1st to the 15th – 8 working days, 4 weekends and 3 holidays;
- from the 16th to the 31st - 12 working days and 4 days off.
The salary calculation for actual hours worked is as follows:
- the share of salary per working day is calculated as 15,000 / 20 = 750 rubles;
- the daily rate is multiplied by the number of working days 750 x 8 = 6000 rubles;
- income tax is calculated at 6000 x 13% = 780 rubles;
- the amount is reduced by deductions 6000 – 780 = 5220 rubles;
- Rounding is carried out and the amount to be issued is 5200 rubles.
Thus, when taking into account holidays, the calculation requires more complex calculations, but the company insures itself against excessive payment of wages in the event that an employee suddenly terminates the employment contract with the employer.
Salary advance calculation
They equally apply to cases of late payment or incorrect calculation of wages for the first half of the month, which everyone usually calls an advance.
How to calculate salary advance for 2018? calculation formula
Add to favoritesSend by email How to calculate a salary advance? It is not at all easy to answer this question unambiguously, because not only the procedure for calculating the advance payment, but also this concept itself is not explicitly defined by labor legislation. How to be? Let's figure it out. What is an advance and when should it be given? How to calculate an advance in 2017 according to the new rules? Is personal income tax paid when issuing an advance? Results What is an advance and in what time frame must it be issued? Anyone who has worked for hire understands what an advance is on a practical level. In the second half of the month, employees receive a certain fixed amount.
As a rule, it is some percentage of the salary. This part of the salary that employees receive during the pay month is traditionally called an advance.
Online magazine for accountants
The “40% salary” advance option gives more equal payments than “50% salary” and is more consistent with the requirement for approximately equal parts of the salary for the first and second half of the month.” Please note: an advance payment of 40% of the salary does not relieve the accountant from additional calculations if the employee did not work fully for the first half of the month.
Advance: questions and answers
The employee receives wages, including for the first half of the month, for his work (Part.
1 tbsp. 129 Labor Code of the Russian Federation). If he did not work, he was not entitled to a salary. For example, an employee from the 1st to the 15th:
- was sick;
- was on vacation;
- went on a business trip;
- skipped
The employee was not working. This means that the company is not required to pay an advance for the first half of the month.
If the employee worked part of the days from the 1st to the 15th, then the amount of the advance must be adjusted taking into account the time worked.
We pay an advance taking into account the latest clarifications from controllers
Even statements from employees with the wording: “I ask you to pay me a salary once a month” will not save you from troubles during an audit. Labor inspectors will impose a fine on the company in the amount of up to 50,000 rubles, on the manager and accountant - up to 20,000 rubles. (Part 6 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation), and in case of repeated violation, the director and accountant may be disqualified (Part 7 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). The judges will support them. Andrey Vladimirovich Frolov, lawyer, general director of the ExLege Legal Defense Center LLC: “Judges support sanctions if the company pays wages once a month and the manager was previously subject to administrative punishment for this violation.
I will give examples of solutions. The disqualification of the director for one year was supported by the Supreme Court of the Republic of Tatarstan (resolution dated September 28, 2016 No. 4a-1390m). Fines for the company in the amount of 30,000 and 40,000 rubles.
What advance payment calculation will suit tax workers and labor workers 100%
Attention
The amount is 2880 rubles. (10,880 rubles - 8,000 rubles) the employee did not receive for work. Personal income tax from salary amounted to 1040 rubles. (RUB 8,000 × 13%). Date of receipt of income in the form of wages in the amount of 8,000 rubles.
01/31/2017. On February 1, when paying wages for January, it is impossible to withhold personal income tax from Brusnitsyn’s income. There were no charges in excess of the advance payment. The accountant will withhold personal income tax calculated from the salary for January from the next payment - from the advance payment for February on February 16. See the entries in section 2 of form 6-NDFL below (sample 1).
Sample 1. Fragment of section 2 of form 6-NDFL for the first quarter of 2017. Comments from Dmitry Aleksandrovich Morozov, Deputy Head of the Individual Income Taxation Department of the Federal Tax Service of Russia: “Date of receipt of income in the form of salary (clause 2 of Art.
Next, let's look at an example of how to calculate an advance from a salary. Practice shows that the calculator can cope quite well with solving the problem of how to calculate an advance payment from a salary. EXAMPLE Salary of E.A. Shirokova, who works as an accountant at Guru LLC on a five-day week, is 30,000 rubles.
According to the internal act, the advance payment date is the 15th of the current month. The number of days she actually worked from September 1 to September 15, 2018 is 11. How is the salary advance for September calculated taking into account income tax? Solution: (RUR 30,000 – RUR 3,900) / 21 × 11 = RUR 13,671 Where:
- 3900 rub. – personal income tax;
- 21 – number of working days in September.
In 2018, there were no fundamental changes in labor legislation regarding how to calculate wages and advances in a new way. However, we will keep you updated if they appear. Including regular explanations from officials on this matter.
 |
Return to Payroll 2018
In 2018, the advance amount must only include certain payments.
The Russian Labor Code states that the employer undertakes to pay an advance payment no less than half a month later.
The company sets strict deadlines for the payment of advance amounts and salaries.
The advance is calculated for the first 15 days of the month, and the second part of the salary is calculated for the remaining days of the month.
The first rule is that the advance is calculated for clearly worked calendar days. This means that if an employee worked 10 days out of 15, then he should receive an advance amount for them. If an employee does not come to work on working days (sick or on vacation), this time will not be paid.
From 2018, advance payments will be monitored not only by the labor inspector, but also by the tax service, so there should be no errors in reporting, otherwise the accountant and employer may be fined. The maximum fine is 50 thousand rubles.
The second rule when calculating the advance for January 2018 is that the salary amount will be taken into account. When calculating the first salary, the following are taken into account: the employee’s tariff rate for the time he is at the workplace and bonuses (their calculation does not depend on work performance, compliance with labor standards and working hours, which are written in the internal regulations in the employment contract).
For example, an employee’s advance payment will include compensation for going to work at night, bonuses for combining several positions, monetary rewards for professionalism and length of service.
Payment of wages for the 1st half of the month
The Ministry of Labor emphasized that a small salary for the first half of any month may be considered discrimination and an infringement of the employee’s rights.
The third rule is that bonuses are not included in the advance payment.
When calculating wages for the first half of January, the following will not be taken into account: bonuses for work performance for the calendar month, compensation, which depends on the norm of working hours worked for 30 days.
Therefore, the amount of earnings for the first half of the month will be equal to 15,000 rubles. ((RUB 25,000 + RUB 5,000) × 50%). However, with this method of calculation, in some months you will have to pay the employee an advance for “extra” days. Like, say, in the first half of May, when the period from May 1 to May 15 accounted for only 6 working days. In the second half of the month there are already 12 of them. If this approach seems unfair to you, use the second method. Second method: advance payment based on the number of working days in the first half of the month. Let's say you decide to take into account exactly those days in the first half of the month that are considered working days according to the calendar. In this case, use the following formula for calculating advance wages: Salary (tariff rate) + Additional payments: Standard working hours for the full month: Standard working hours for the first half of the month Example: Employee of Sokol LLC Ryzhova O.P.
Online magazine for accountants
Attention
Home What you need to know about calculating salary advances in 2018 - current rules, formulas, examples Some changes to the Labor Code of the Russian Federation have changed the procedure for paying wages, including advance payments for the first half of the month. Now the law describes in detail the rules of remuneration, establishing clear deadlines and rules for calculating amounts. This also affected the calculation of advance funds, which can no longer be paid in a fixed amount or as a percentage of the salary.
- Concept
- How to correctly calculate your salary for the first half of the month?
- Is it necessary to accrue according to the new rules in 2018?
- Formulas for calculating the amount proportional to working hours worked
Concept Art.
How to calculate salary advance - new calculation rules
Payment for the first half of the month in the professional environment of accountants is called an advance. In the strict sense of the word, this payment is not an advance payment. Advance payment is an advance payment for future work performed, services, or acquired material assets.
In this case, payment is made for time worked. The term “advance”, despite its inaccuracy, is widespread and used in the field of payroll issues.
Salary advance calculation
To avoid such problems, it is better not to issue an advance on the last day of the month. For more information about personal income tax when paying advances, read the material “Do I need to pay personal income tax on an advance and when?” Results The terms for payment of advance payments and wages in accordance with the Labor Code of the Russian Federation are set so that payments to employees are made at least once every 2 weeks.
The Labor Code of the Russian Federation does not explicitly define the procedure for calculating the advance payment. Government authorities recommend paying an advance based on actual time worked for the first half of the month. In addition, according to officials, the advance and payment at the end of the month should be comparable in amount.
Personal income tax is not withheld when issuing an advance, but if the advance is issued on the last day of the month, disputes with the tax authorities are possible.
How to calculate an advance correctly
If we turn to labor legislation, the basis of which is the Labor Code of the Russian Federation, then this concept is explicitly absent there. But the Labor Code of the Russian Federation regulates the procedure for paying wages. Law dated July 3, 2016 No. 272-FZ introduced corresponding amendments to Art.
136 code. The new version of this article determines that employees must receive wages at least once every 2 weeks and no later than 15 calendar days from the end of the pay period. It is clear that fully calculating your monthly salary is more difficult than calculating an advance. Therefore, in practice, the organization first determines the salary payment date.
In accordance with Art. 136 of the Labor Code of the Russian Federation, it must be installed in the period from the 1st to the 15th of the next month. Which specific number to choose in this range depends on the organization of accounting at the enterprise.
In its recent letter, the Ministry of Labor determined how salary advances will be calculated in 17-18. Let's consider. The main nuances that you should pay attention to when calculating:
- The advance, that is, wages for the first half of the month, is calculated in proportion to the actual time worked. Accordingly, the calculation of advance wages should consist not only of salary, but also additional payments and allowances that do not depend on the overall performance of the staff during the month.
What can be attributed to such payments? This includes payment for overtime and night work, combination of positions and other similar allowances. This position is discussed in letter of the Ministry of Labor No. 14-1/B-725 dated 08/10/17.
- Also, the new calculation of advance wages assumes that regional coefficients (if any) will not be taken into account in the calculation.
Rules for calculating salary advances 2018
Additional payments) * 0.87 Example of calculating salary advances Many online resources offer their users a calculator for calculating salary advances in 2018. Let's look at a practical example of how to calculate salary advances in 2018. Example A workshop worker works 5 days a week, 8 hours a day, his salary is 20,000 rubles. On October 5, 2017, the employee worked 2 hours overtime. During the first half of the month there were 11 working days.
- The average number of working hours per month is 164.42. Let's calculate the employee's earnings for 1 hour of work:
20,000 rub. / 164.42 = 121.64.
- Processing is paid at one and a half times the rate, respectively:
121,64 * 2 * 1,5 = 364,92
- A = (20,000 rub.
Thus, first the employee receives the amount for the first half, and after that, at the end of the month he is given money for the second.
Advance on wages. Who is entitled to it and the terms of issue (calculation example)
The salary payment mechanism is specified in the documentation, in particular, it can be:
- Specified in the collective agreement.
- It is stated in the work schedule.
You can also write about this procedure in the employment contract. Sometimes people wonder if it is possible to pay employees three or four times? In fact, the legislation sets a minimum - at least twice a month, while payments can be made more often.
Date of issue The specific date of issue of wages is established in accordance with the provisions of the internal regulations, and it must be no later than 15 calendar days from the end of the accrual period.
How to calculate salary advance calculator
The code limits the deadline and also states that a certain number is set by the enterprise. Taking into account the opinion of regulatory government bodies and various cases of litigation, it is necessary to set an exact deadline for issuing funds to employees. Rostrud specialists verbally explain that the deadlines are best set in the middle of the month, for example, on the 15th-16th.
Thus, it is necessary to remember that payment dates are a specific date, not a period of time. What should the advance payment be? The definition existing in the Labor Code makes it clear to us that labor legislation does not regulate such a thing as an advance payment. This is just one part of the salary. But, if we take into account Article 423 of the Labor Code, it should be said that in the Russian Federation they still use regulations from the times of the USSR.
The main difference between a deposit and an advance is that the first serves as evidence of the conclusion of an agreement, as well as a way to ensure the fulfillment of obligations. And an advance is only an advance payment for an apartment, which is paid to ensure the reservation of a certain option. In this case, the transfer of money is also formalized by an agreement on the payment of an advance payment.
The document stipulates the rights and obligations of the two parties, as well as the consequences of their violation (one of the parties returns the other advance in full and in a single amount). Earnest money requires an earnest money agreement, which is in writing, regardless of the amount. The agreement may also be in the form of a receipt. It must indicate the surnames, first names and patronymics of the buyer and seller, place of registration, passport details, amount of the deposit and deadlines for fulfilling the obligation on it. The advance does not have such a strong formal basis.
How to calculate salary advance calculator online
How to calculate salary advance? Then it is most logical to use the following formula: Amount of the full advance: Standard working hours for the first half of the month x Actual hours worked for the first half of the month That is, first determine the amount of the advance using the method you have chosen (we wrote about them in the previous section). And then adjust the result based on the actual days worked. Example: An employee of Mir CJSC, V.A. Serov, was on vacation from May 6 to May 8, 2013.
According to the system adopted by the company, the amount of the advance, regardless of the number of working days in the first half of the month, is 50 percent of the salary. Serov's salary is 30,000 rubles. This means that the amount of the full advance is 15,000 rubles. (RUB 30,000 × 50%). The company has a regular five-day work schedule. And it turns out that in the period from May 1 to May 15 inclusive, the employee worked only 3 out of 6 working days.
How to calculate salary advance calculator online for free
The better the exchange of information between services is organized and the higher the degree of automation of accounting, the sooner wages can be calculated and paid. After setting the salary payment date, half a month (15 days) must be added to it. This is how the advance payment date is determined in accordance with the requirements of the Labor Code of the Russian Federation.
For example, if the deadline for salary payment is set on the 4th, then the advance must be issued no later than the 19th, if it is 8th, then no later than the 23rd, etc. What if the advance is issued earlier than 15 days? For example, on the 12th when the salary payment date is 5. In this case, more than 20 days will pass from the advance payment to the next salary payment, which exceeds the period established by the Labor Code of the Russian Federation.
In this case, the organization may be held liable for violating the payment procedure. How to calculate an advance in 2017 according to the new rules? The new rules for calculating advance payments for 2017, prescribed in the Labor Code of the Russian Federation, affected mainly only the timing.
NewsPermalink
Calculation of salary advanceis carried out in accordance with current labor legislation and the employer’s decision. You will learn how advances are calculated correctly and when to pay them to employees in our article.
When is it necessary (and is it necessary at all) to pay a salary advance?
Before deciding whether it is necessary to pay wages in advance, let’s understand what an advance payment is. Essentially, an advance payment is nothing more than the salary paid to an employee for the first half of the month of work. However, in the Labor Code of Russia (hereinafter referred to as the Code) there is no such thing as “advance payment,” although this term is often used by federal authorities when providing clarifications. In particular, Rostrud, in its letter “Accrual of advances...” dated 09/08/2006 No. 1557-6, mentioned advances and explained that only a certain period for payment of the advance (and not a period of several days) and its size should be established in the collective agreement, internal labor regulations (hereinafter referred to as PVTR) and employment contracts.
In Part 6 of Art. 136 of the Code states that the employer must pay wages at least twice a month. At the same time, even an employee’s desire, expressed in writing, to receive payment for his work only once a month does not relieve the employer of responsibility for non-compliance with labor legislation (letter of Rostrud “On administrative responsibility...” dated 01.03.2007 No. 472-6-0).
The deadline for payment of wages for the month worked is the 15th day after its accrual. Thus, an advance on wages must be paid for at least half a month of work, and the specific date of payment is determined by the employer himself, taking into account the rules established by the Labor Code of the Russian Federation: the impossibility of payment later than 15 days after the advance is accrued, as well as the need to pay the advance monthly at least once and the final payment - at least once.
Is it necessary to pay wages twice a month or three times?
Since in Part 6 of Art. 136 of the Code states only that salaries must be issued to employees at least every half month, then each employer can establish in the relevant local acts a regime providing for more frequent payments. That is, wages at an enterprise can be paid, for example, three times a month (i.e., every 10 days).
When establishing its own regime for paying wages to employees, the employer should only take into account the recommendations of the Ministry of Labor set out in paragraph 3 of the letter “On the application of labor legislation” dated November 28, 2013 No. 14-2-242 regarding the approval of specific dates for payments made. It is also important to remember that the terms and amounts of wage payments are prescribed in the PVTR, the collective agreement and the employment contract of each employee.
How to correctly calculate the amount of the advance?
There are no rules for calculating the amount of the advance; there are only certain restrictions established by regulations and official explanatory letters from departments. Each enterprise establishes its own methodology for calculating advance payments, which must be recorded in the regulations on the payment of wages and other local regulations.
What is the minimum advance amount?
According to the resolution of the USSR Council of Ministers dated May 23, 1957 No. 566, the norms of which, according to Art. 423 of the Code are applied to the extent that they do not contradict current labor legislation, the amount of advance payment paid for the first half of the month cannot be less than the employee’s tariff rate for the time worked. That is, this regulatory act specifies the minimum allowable advance amount. This is important to consider before calculating a salary advance.
What is taken into account when calculating the advance payment?
When calculating the amount of the advance, it should be taken into account that this is the salary paid to the employee for the working time already worked in the first half of the month.
Accordingly, the advance payment includes:
- part of the salary (in proportion to the working time worked);
- bonuses established for harmful or dangerous working conditions;
- additional payments for performing excess/additional work;
- allowances for temporary replacement of an absent employee.
In this case, the amount of expected bonuses or other incentive remuneration cannot be included in the calculation of the advance payment. This is due to the fact that the results of work for which a bonus will be awarded become known only at the end of the month when summing up the results - this is what the Ministry of Health and Social Development says in its letter “On the timing and procedure for payment of wages...” dated 02/25/2009 No. 22- 2-709.
The same restriction on inclusion in the down payment also applies to adding a percentage of the salary, which, as a rule, depends on the volume of sales or money turnover in the department where the employee is employed. When calculating the advance, you cannot take into account financial assistance or other payments that are of a social nature, since they cannot be attributed directly to wages.
Don't know your rights?
Weekends when calculating advance payment
Depending on the choice made, the enterprise can calculate an advance for the time worked by employees, both taking into account weekends and excluding them.
If the employer decides not to take into account weekends/holidays when calculating the advance payment of wages, then it is only necessary to divide the pre-accrued salary for the month by 2 (if the salary at the enterprise is paid twice a month).
In formula form it will look like this:
A = (Ok + D/N) / 2,
where A is an advance payment, Ok is the salary in rubles, D/N is the amount (in rubles) of additional payments and allowances for working conditions and volume of work.
In the same case, if the employer decides to take into account only working days for the first half of the month when calculating the advance (which is especially important for the rich on the holidays of January and May), the formula will look different:
A = (Ok + D/N) / NRVm × NRVp/m,
where НРВм is the standard working time (in days) established for a month of work; НРВп/м - standard working time (in days) established for the first half of the month of work.
Fixed advance amount
Although this is not prohibited by law, the employer should not set a fixed advance amount in absolute terms (rubles), since it is calculated for the time worked, and the amount of earnings for different months may vary due to possible additional payments (or if a piece-rate payment system is established). It is especially unacceptable to set the same size for all employees. For example, it is not recommended for all employees at an enterprise to set an advance payment of 2,000 rubles if everyone’s salary is different.
What is the percentage of advance on salary in 2017-2018?
According to the above-mentioned resolution of the USSR Council of Ministers, an advance payment is payment for time worked. Consequently, its size should be approximately half of the salary without taking into account bonuses, incentives and social payments (letter of the Ministry of Health and Social Development No. 22-2-709).
It’s another matter if the employer sets a fixed amount of the advance, expressed in relative terms (as a percentage of the full monthly salary). As a rule, based on the fact that the advance is approximately half of the salary remaining after withholding income tax, to establish a fixed amount of such payment, a value of 40% is taken.
This calculation is based on the fact that, minus personal income tax (excluding insurance premiums and applicable tax deductions), the employee is supposed to pay in person at the end of the month 87% (100% - 13%) of the salary for this period. When rounding to the nearest ten the value calculated by dividing the resulting 87% by 2, the amount of the advance in relative terms will be 40%. Since the personal income tax rate did not change in 2017-2018, employers continue to use this value to calculate the advance payment.
Advance payment calculator - what rules should be used in the algorithm?
When writing a program that will automatically determine the amount of the advance, you must use 2 algorithms that describe the following calculation options:
- Based on the norm prescribed in the above-mentioned resolution of the USSR Council of Ministers that an advance is payment for half a month worked. When choosing this option, the entered value of the accrued salary for the month will be simply divided by 2, although the algorithm can be complicated by subtracting weekends and holidays from the number of days in the first half.
- Calculated as 40% of salary. Here the calculation is simple: you need to enter the salary amount, from which 40% will be calculated.
Application for advance payment, sample application
An application for an advance is submitted by an employee if he wants to receive wages before the deadline set by the employer.
The main part of the request may contain the following justification:
“I ask you to issue an advance payment on December 20, 2017 instead of the date established at the enterprise for issuing advance payments (the 26th). I ask you to make the payment ahead of schedule due to family circumstances, which forced me to take leave at my own expense for 5 days from December 22.”
You can download a complete sample application (with all the necessary details) on our website.
So, following the recommendations of the federal authorities, the employer needs to set the amount of the advance for accrual, which would not be less than the established tariff rate for the first half of the month. In addition, to calculate the advance, some employers simply calculate 40% of the salary for the month of work.
The rules for calculating salary advances for the first half of the month have changed. Accountants underpaid employees, which could result in serious fines. The Ministry of Labor has released new rules - download them and use them in your work.
According to Article 136 of the Labor Code of the Russian Federation, the employer must pay wages at least every half month. And within a strictly allotted time frame. The salary is divided into an advance (from the 1st to the 15th day of the month) and the second part of the salary (from the 16th to the 30th (31st) day of the month). Is it possible to set the dates for issuing advance payments and salaries - the 20th and 10th? How to reschedule if you need to give money earlier, information in the article ".
Rule No. 1 You cannot apply a coefficient of 0.87 to an advance payment
As indicated by the Ministry of Labor in letter No. 14-1/OOG-549 dated 02/05/2020, accountants should calculate the advance without a coefficient of 0.87. This factor reduces the advance by 13% and is illegal.
Experts clarified that calculation with a coefficient infringes on the rights of the employee.
It turns out that according to the new rules, the advance payment should increase by 13%. Let's show it with an example.
An example of calculating an advance in a new way
Old rules.Accountants calculated salary advances with a coefficient of 0.87. They did this to reserve personal income tax. Let's say the advance is 10,000 rubles. The employee should receive 8,700 rubles. (0.87 x 10,000 rub.).
New rules. Accountants must calculate salary advances without coefficients. Let's say the advance is 10,000 rubles. The employee should receive 10,000 rubles in hand without deductions.
Personal income tax The accountant will have to deduct from the advance payment and the second part of the salary when making the final payment to the employee for the month.
The employee received an advance of 10,000 rubles and the second part of the salary - 12,000 rubles. Personal income tax will be calculated at the time the second part of the salary is calculated.
- Personal income tax will be 2,860 rubles: (10,000 + 12,000 rubles) x 13%.
The employee will receive:
- Advance 10,000 rub.
- The second part of the salary is 9,140 rubles. (12,000 rubles – 2860 rubles).
Rule No. 2. Advance is counted for days worked
In the letter, the Ministry of Labor said that the employee has the right to receive wages for the first half of the month in proportion to the time worked. That is, how many days he worked from the 1st to the 15th, for so many days he should receive an advance payment.
If on some day he did not work (was on vacation, was sick), then the advance is not accrued for these days.
Rule No. 3. Salary is included in the advance payment
When determining the advance, you must take into account:
- salary (tariff rate) of an employee for hours worked
- bonuses for hours worked, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on the fulfillment of the monthly standard of working time and labor standards (job duties)
For example, the advance will include compensation for night work, allowances for combining positions, for professional skills, for length of service, and others.
The Ministry of Labor emphasized that a reduction in the amount of the advance may be considered as discrimination in the labor sphere and a deterioration in the labor rights of workers.
Rule No. 4. Bonuses are not included in the advance payment
The Ministry of Labor believes that when calculating the advance payment the following are not taken into account:
- bonuses based on the results of achieving performance indicators (assessed based on the results of work for the month)
- compensation payments, the calculation of which depends on the fulfillment of the monthly working time standard and is possible only at the end of the month (for example, for overtime work, for work on weekends and non-working holidays in accordance with Articles 152 and 153 of the Labor Code of the Russian Federation)
These payments are calculated upon final calculation and payment of wages for the month. The new rules are in the article “The Ministry of Labor has changed the calculation of advance payments.”
What is the deadline for issuing an advance and the second part of the salary in 2020 (calculator)
You can find out about the terms of advance payment and salary for free in the program “ Bukhsoft online" The file can then be printed.Salary traditionally consists of two parts, the first of which is called an advance. We will tell you about the amount of advance payment for wages in accordance with the Labor Code of the Russian Federation 2019, as well as how to correctly calculate it, pay it and pay tax.
In accordance with the Labor Code of the Russian Federation 2019, employers are required to pay wages to their employees at least every half month on the day established by the internal labor regulations, collective or labor agreement (Part 6 of Article 136 of the Labor Code of the Russian Federation). That is, salaries must be paid at least 2 times a month.
The first part of the salary - for the first half of the month worked is called in advance.
We will tell you what the amount of prepayment for wages should be according to the Labor Code of the Russian Federation 2019 and how to calculate it.
Attention! The Ministry of Labor has changed the rules for calculating wages. Now we need to pay our employees more. Experts from the UNP newspaper have figured out how to calculate salaries now.
Advance payment according to the Labor Code of the Russian Federation 2019: what percentage of the salary
The Labor Code does not contain rules defining the specific amount of the advance as a percentage of wages. However, the currently valid Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month” determines that the amount of the deposit for the first half of the month is determined by the agreement of the employer with the trade union when concluding a collective agreement, while the minimum amount of the advance must not be lower than the employee’s tariff rate for the time worked.
At the same time, the Ministry of Labor, in its letter dated 02/03/2016 No. 14-1/10/B-660, explained that when determining the amount of salary for the first half of the month, the time actually worked by the employee or the work actually performed should be taken into account.
It turns out that the employer must issue wages at least every six months, setting the timing of payment of wages at his discretion - choosing a percentage of the salary or a fixed amount.
Ideally the amount of advance payment for wages according to the Labor Code of the Russian Federation 2019 is half the employee’s monthly earnings, that is, 50 percent.
Regulations on remuneration (fragment)
Calculation of salary advances in 2019
So, as we have already noted, the advance payment is calculated for the first half of the month - from the 1st to the 15th inclusive. Let's give an example of a calculation.
An example of calculating a salary advance for a fully worked period
Employee salary - 40,000 rubles. The employment contract stipulates that the advance is paid from the time actually worked on the date of payment of the advance, but the day of payment of the advance is not included in the actual time worked. In April 2019 - 22 working days, from the 1st to the 14th - 10 working days. Accrued for actual time worked was RUB 18,181.82. (RUB 40,000/22 days x 10 days). Personal income tax will be 2364 rubles. (RUB 18,181.82 x 13%). The advance amount due on April 15, 2019 is RUB 15,817.82.
In letter dated 08/10/17 No. 14-1/B-725, the Ministry of Labor explained that employees have the right to receive the first part of their salary in proportion to the time worked. Moreover, the advance must be calculated not only from the salary, but also taking into account allowances and additional payments that do not depend on the results of work for the month.
In the commented letter, the Ministry of Labor expressed the opinion that the first part of the salary should be paid for the time worked. Such a rule is in Resolution of the USSR Council of Ministers No. 566, but the document is valid in part that does not contradict the Labor Code of the Russian Federation (letter of Rostrud dated 09/08/2006 No. 1557–6). This means that it is safer to adhere to the opinion of the Ministry of Labor and count the advance for the time worked.
From Resolution No. 566 it follows that the advance must be calculated from the tariff rate, that is, from a fixed salary without taking into account compensation, incentives and social payments. The Ministry of Labor has a different opinion. Officials believe that for the first half of the month the employee is entitled to compensation for work at night, as well as for work in hazardous conditions, allowances for combining positions, professional skills, etc. (letter of the Ministry of Labor of Russia dated April 18, 2017 No. 11-4/OOG- 718).
Take into account the explanations from officials regarding the payment of personal income tax on advance payments in 2019. How to withhold, including from income in kind and when to transfer. Personal income tax from advance: when to pay>>
Bonuses, extra pay for overtime, work on weekends and holidays do not need to be included in the calculation of the first part of the salary. The company will calculate these payments only at the end of the month and will pay the employee upon final payment.
An example of calculating advance wages for bonuses, additional payments, and work on weekends
The company issues the first part of the salary on the 20th, and the final payment on the 5th. Accountant's salary - 42,000 rubles. In September - 21 working days. Standard time - 168 hours. Salary per day - 2000 rubles. (RUB 42,000: 21 days). On September 15, the employee worked at night, and on the 18th and 19th she replaced the cashier. Cashier's salary - 33,600 rubles. Additional payment for night shifts at a rate of 20% - 400 rubles. (RUB 42,000: 168 hours × 8 hours × 20%). For cashier work at a rate of 25% - 800 rubles. (RUB 33,600: 168 hours × 8 hours × 2 days × 25%). At the end of the month, the company awarded a bonus of 5,000 rubles.
First part. From September 1 to September 20, the employee worked for 14 days. Salary - 29,200 rubles. (2,000 rubles × 14 days + 400 rubles + 800 rubles).
Second part. From September 20 to September 30, working days - 7. Salary - 19,000 rubles. (RUB 2,000 × 7 days + RUB 5,000).
The director may be under investigation if the company pays less than the minimum wage for more than two months or does not pay at all (Part 2 of Article 145.1 of the Criminal Code). The manager may be fined, sent to correctional labor, or even to prison.
For the performance by an employee of his official duties, the management of an economic entity must pay him a remuneration, which is determined by the employment contract concluded between them. Current legislation establishes the employer's obligation to pay wages to its employees at least twice a month, and the timing of these payments must be strictly established.
Federal laws in our country establish the minimum wage.
Minimum wage- this is the minimum below which the employee’s remuneration cannot be set, provided that he has worked the full standard duration of the working month. Setting remuneration below this level is a violation of the law and leads to the company being held liable.
It is necessary to distinguish between the concepts of the minimum wage and the minimum subsistence level, determined by the cost of the consumer basket that a person needs to meet his needs to the minimum. The latter indicator is used to assess the standard of living. It forms the basis for determining the minimum wage.
It should be taken into account that each region has its own subsistence level, which can differ significantly from the minimum wage. As a rule, it is approved per quarter for various categories of citizens. For example, the cost of living in Moscow for the 1st quarter of 2016 was 18,530 rubles for the working population, 11,428 rubles for retirees, and 14,009 rubles for minors.
The minimum wage is set mainly for a year, and it is currently smaller than the subsistence minimum. But sometimes this value can change during the year, so the minimum wage from July 1, 2016 is already 7,500 rubles, instead of the previously established 6,204. Below is its amount for the last few years.
Minimum wage by year
How to calculate salary advance
The current Labor Code of the Russian Federation does not define the concept of advance; it existed in the previous regulatory act. Currently, wages are divided for the first part of the month and the second. Although in practice they are still called advance and salary.
The amount of the advance is calculated based on the first part of the month. That is, no matter how much a person has worked, he needs to calculate the remuneration for the same amount and pay it.
It is necessary to calculate the number of days according to the time sheet that the employee worked during the established period (for example, from the 1st to the 15th of the month), then divide the salary by the standard duration of the working month and multiply by the resulting number of days of work.
If the company operates a piece-rate system, then the advance payment is determined for the actual production of finished products (works, services) at existing prices in the first part of the month.
Since personal income tax is not withheld from this amount, the amount of the advance is actually greater than the remaining part of the salary.
Many companies and individual employers pay the first part of remuneration in the form of fixed amounts, which are sometimes much less than the established amount. This is also a violation of the Labor Code of the Russian Federation, and entails the imposition of fines on the organization.
To the question “ How much is the salary advance?” – let’s answer simply: each employee needs to be considered individually. Currently there is no rule that it must be at least 40% of the total salary. From the algorithm for calculating it, it turns out that it should not be more than 50% of wages for the entire month. It will be less only in cases where the employee did not fulfill his job duties within the established period.
How to calculate the main part
The main part of the salary is also determined taking into account the time actually worked by the employee. At the same time, the company has two possibilities to calculate it - twice a month or once at the end of the month, taking into account the previously issued advance.
In practice, most employers use this method, since when determining the main part, the tax agent becomes responsible for calculating personal income tax and contributions to extra-budgetary funds.
If the employee has a monthly official salary, then it is necessary to take the number of working days on the timesheet, divide them by the monthly standard and multiply by the salary amount. When the employee fulfilled his duties for the entire month, the amount of the salary will be exactly the same.
For hourly workers, the hours or days worked are multiplied by the established tariff rate. And with piecework wages - the actual quantity of products produced at their production cost.
In addition to the main income for performing direct duties, additional income may arise - bonuses, sick leave, vacation pay, financial assistance, etc.
Next, personal income tax is deducted from the amount received, taking into account all existing benefits, and then the amount of the previously paid advance. In addition to tax, other types of deductions can also be made - amounts of alimony under writs of execution, compensation for losses, repayment of loans provided, voluntary deductions at the request of the employee, which are also calculated based on the results of the past month.
Since income tax is withheld from the main part, its size, if nothing else is included in it, will be less than the first part of the salary by at least 13%.
Salary and advance payment terms
At the beginning of July 2016, a law was passed that established new deadlines for the payment of salaries and advances. They must be applied without fail from October 3, 2016, when the adopted standards come into force, by the same time it is also necessary to make changes to the internal regulations of the company.
The date of payment of the advance and salary must be established in the employment contract, as well as internal documents (Regulations on remuneration, internal regulations, etc.), and cannot be later than 15 days from the end of the period for which the accrual was made.
Important! Keep track of the timing of salary payments: the advance must be issued from the 15th to the 30th of the current month, and the balance of the salary - from the 1st to the 15th of the next month. However, there should not be more than 2 weeks between these two dates.
If the day designated for payment falls on a weekend or holiday, then it must be issued on the working day before this date.
In addition, liability for violation of delivery deadlines has been tightened. In addition to imposing increased monetary fines on officials, the percentage of monetary compensation for an employee is calculated based on 1/150 of the Central Bank key rate for each day of delay.
Taxation and payment of taxes
The company, as a tax agent, must withhold income tax from the employee’s salary. For resident employees, they are taxed on all income received both within the country and abroad, while for non-residents, only income received within Russia.
The Tax Code of the Russian Federation establishes several types of rates. Typically, rates of 13% for residents and 30% for non-residents apply.
In 2015, new rules were adopted that determine the dates of events such as the occurrence of income, deductions and the deadline for paying personal income tax. The day on which income in the form of salary arises is the last day of the month. The accrued tax amount must be withheld from the salary at the time of payment. It must be transferred to the budget no later than the day following the date of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation).
But the tax on vacation and sick pay can be paid no later than the last day of the month in which they were issued. In this case, all such amounts can be transferred to the tax office in one payment order.
The company is obliged to calculate and transfer social contributions from its own funds based on the amount of accrued wages. These include:
- Contributions to the Pension Fund - 22%;
- Contributions to the medical fund - 5.1%;
- Social security contributions for cases of sick leave or maternity leave - 2.9%;
- Social insurance contributions for injuries depend on the nature of the activity.
The accrual is made at the time the employee’s salary is calculated. All these contributions must be paid on a single day - no later than the 15th day of the month following the reporting month. If this day falls on a weekend or holiday, the deadline is moved forward to the next working day.
It must be remembered that all these taxes and contributions are calculated and paid only directly from the salary itself. According to current legislation, the first part of the salary, paid by the company - an advance, does not require immediate calculation and payment of personal income tax on the advance and contributions, since the calculation period for its calculation is a month. It is at the end of this time that its full size is determined and then income taxation and the calculation of contributions to the funds take place.
Important! The company does not have the right to pay personal income tax ahead of time, since it must be transferred from the income of employees, and not paid from the company’s own funds. In judicial practice, situations arose when amounts transferred in this way were not recognized by the inspectorate as tax at all. At the same time, it is possible to transfer insurance premiums in advance, since the deadline for their payment is not tied to the time of salary payment.
Example of calculating advance and salary
As an example, let's look at how advance payments for wages and principal are calculated. Suppose the office manager is Sergeeva M.A. works on a salary of 22,000 rubles. In July there were 21 working days, while on July 4 and 5 the employee took 2 days of leave at her own expense for family reasons. Based on the results of her work, she was awarded a bonus of 3,000 rubles.
Calculation of the advance payment
It is necessary to comply with labor laws and pay wages at least 2 times a month, with no more than 14 days between payments. To calculate, you need to obtain timesheet data from July 1 to July 15. We get that there are 11 working days in this period, but the employee took 2 days at her own expense.
To calculate, you need to take the full salary, calculate how much the employee is entitled to for each day of the month, and multiply by the number of days worked.
Formula: Salary / number of working days of the month * number of days worked during the period.
We will receive: 22,000 rubles. /21 days * 9 = 9,428.57 rubles.
Attention! No salary taxes are paid on the advance payment.
Calculation of the main part
- We will receive: 22,000 rubles. / 21 days * 19 days = 19,904.76 rubles.
- Let's take into account the previously issued advance: RUB 19,904.76. – 9,428.57 rub. =10,476.19 rub.
- Taking into account the bonus of 3 thousand rubles. employee accrued 10,476.19 + 3,000 = 13,476.19 rubles.
- Let's calculate the personal income tax of 13% on the entire salary: 9,428.57 + 13,476.19 = 22,904.76 * 13% = 2,977.62. The payment will be: 13,476.19 – 2,977.62 = 10,498.57. In this case, it is necessary to take into account the employee’s standard tax deductions, if he is entitled to them. The employee’s income tax will need to be transferred to the budget either on the day the main part of the salary is paid or on the next day.