Deadlines for payment of wages in 2021 - 2021

The last salary changes were in 2016

From October 3, 2021, a new version of Article 136 of the Labor Code of the Russian Federation is in force (in connection with the entry into force of Federal Law No. 272-FZ dated June 3, 2016). In connection with this change, it makes sense for the accountant to immediately pay attention to how many consequences, namely:

• salaries cannot be paid later than the 15th day of the month of the next month (See “New deadlines for paying salaries in 2021: what has changed”);
• difficulties may arise in meeting the deadlines for paying bonuses for periods worked (See “Terms for paying bonuses under the new wage law: what has changed”);
• you will need to control the periods between the advance and the main salary (See “Salary and advance in 2021: how many days between payments”).

Is it permissible to pay salaries more than twice a month?

Yes, definitely. The Labor Code directly states that salaries are paid “at least every half month.” This means that restrictions are placed only on rarer payments to employees, but not on more frequent ones (letters from the Ministry of Labor of the Russian Federation dated 02/03/2016 No. 14-1/10/B-660, dated 12/06/2016 No. 14-1/B-1226 ).

If you wish, you can issue money not twice a month, but weekly and even daily. However, before switching to a more frequent frequency of salary payments, it is worth considering the feasibility of this: whether such a schedule will be convenient and beneficial for both employees and the employer himself.

Practice shows that this is beneficial for those employers who employ temporary staff; in other cases, the benefits of more frequent payment of money are completely unobvious, if not completely absent.

For information on how to conclude an agreement with a temporary worker, read the material “Art. 59 of the Labor Code of the Russian Federation: questions and answers.”

The weekly payment does not excite the staff either: according to repeated statistical surveys, the majority of employees would like to maintain a 2-time salary schedule.

Salary payment date 2021

According to the new version of Article 136 of the Labor Code of the Russian Federation, in force since October 3, “The specific date for the payment of wages is established by the internal labor regulations, a collective agreement or an employment contract.”

Thus, from October 3, the salary payment date must be specifically determined. Previously, there was no such requirement, so many employers set a salary payment period, for example, “from the 1st to the 12th” or, for example, from “the 5th to the 7th.” As of October 3, 2021, these types of pay periods are illegal.

The salary payment date from October 3, 2021 must be determined precisely and specifically. Otherwise, the company risks being fined up to 50,000 rubles for a primary violation and 100,000 rubles for a repeated violation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Pay your salary twice a month. Set specific payment dates in the employment or collective agreement or in the LNA, for example in the regulations on remuneration (Letter of the Ministry of Labor dated May 24, 2018 N 14-1/OOG-4375).

Pay the advance from the 16th to the last day of the current month, salary for the second half of the month - from the 1st to the 15th of the next month. If the payment date falls on a weekend or holiday, pay the salary the day before (Article 136 of the Labor Code of the Russian Federation, Letter of the Ministry of Labor dated February 14, 2017 N 14-1 / OOG-1293).

Application for advance

By default, employees do not write any applications for advance payment. The advance payment is transferred to them within a strictly specified time frame. But if they would like to receive a certain amount in advance towards their future salary, then they should contact their employer with a written application.

The application must indicate the amount of advance they would like to receive and indicate the reason for the urgent need for money. A sample application for advance payment can be downloaded here.

It is worth noting that the employer is not obliged to satisfy this kind of application, and the decision on this issue remains at his discretion. Moreover, if an employee asks to transfer to him an advance amount that exceeds his monthly salary, then tax and labor inspectors may have claims against the employer in the future.

Who needs to change payment dates in documents?

Some employers will not need to do anything if the salary payment dates meet the requirements of the new Article 136 of the Labor Code of the Russian Federation. However, it is necessary to change the salary payment dates if:

• employees receive their salary later than 15 days after the end of the period for which it was accrued (for example, for the second half of the month - on the 18th of the next month);
• salary is paid once a month;
• salaries are paid on days that are more than half a month apart, for example the 6th and 23rd;
• salaries are paid not on a specific day, but on one of the days of a fixed period, for example from the 5th to the 10th.

How exactly to proceed and change the salary payment dates? Follow the step-by-step instructions.

How is it paid?

In general, personal income tax is not withheld from the advance payment. This position has been repeatedly cited in explanatory letters from the Ministry of Finance and the Federal Tax Service. It is justified by the fact that the withholding of personal income tax under clause 4 of Art. 226 is made on the day the employee actually receives income. The date of receipt of income means the last day of the month according to clause 2 of Art. 223 Tax Code.

Consequently, the employee receives the advance in full without reducing it for personal income tax. The employer should withhold income tax only upon final settlement with employees.

In this regard, it is undesirable to assign an advance payment on the 30th day of the month, since tax authorities may require the accrual and payment of personal income tax on it, which will cause confusion in the calculations.

The Labor Code does not regulate the specifics of advance payment. At the same time, the procedure for issuing an advance payment and salary is no different. In both cases, the algorithm will be like this:

1. The employer prepares the payroll (usually using Form T-53).
2. The employee signs it and receives the funds.
3. The statement is subsequently attached to the expense order.
4. The issuance of an advance from the organization's cash desk in cash is displayed using transactions Dt 70 Kt 50.

The method for issuing an advance in cash is indicated above, but it can also be transferred to the employee’s card in non-cash form. Postings when paying an advance to a card are as follows: Dt 70 Kt 51.

Results

The frequency of payment of wages is established by Art. 136 Labor Code of the Russian Federation. It also obliges employers to set clear deadlines for issuing wages in the LNA. Failure to comply with these deadlines (or the absence of regulatory deadlines) falls under the articles of the Labor Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation on material and administrative liability.

Sources:

• Tax Code of the Russian Federation
• Labor Code of the Russian Federation
• Code of Administrative Offenses of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Salary to bank card

Most public sector workers receive wages using MIR bank cards. However, the employer does not have the right to force the employee to use this particular card. For example, a specialist has the right to independently choose the bank and type of card to which deposits will be made.

If you choose another banking organization, the time for crediting earned money may be increased. Especially in cases where salaries are transferred before weekends and holidays. In such a situation, the natural question is how to determine the time of payment: at the time of transfer or at the time of actual enrollment.

Officials' opinions vary. However, representatives of the Ministry of Labor agreed that the day of payment of wages should be considered the moment the payment order is submitted to the banking organization. That is, the actual time of enrollment depends only on the speed of the bank, and the employer is not able to speed up this process.

Forms and methods: possible options

Various options for payment for fulfilled obligations are provided for in the Civil Code of the Russian Federation. The choice of a specific method depends on the will of the parties, the type of contract being concluded, and the legal requirements for it. According to the general rule of Art. 424 of the Civil Code of the Russian Federation, the price may not be established in the agreement; in this case, it is determined by law enforcement practice. For some types of contracts, an essential condition (without which the contract is considered not concluded) is the payment procedure itself. This is a very common agreement in business for the supply of goods.

In accordance with the Civil Code of the Russian Federation and business customs, what are the forms of payment under the contract:

• in cash: in cash at the cash desk (subject to the established restrictions for legal entities) or by transfer;
• goods;
• offset.

Options for specifying payment terms in the contract:

• until the moment of execution (transfer of an item, performance of services, performance of work, etc.) in whole or in part, in advance;
• after fulfilling obligations immediately or in parts. That is, with installments, periodic payments or deferment - one payment;
• subscription fee, that is, payment is made periodically during the contract.

A few examples of how to specify the payment procedure (wording) in the contract:

• “by transfer by payment order to the buyer’s account”;
• “cash to the enterprise’s cash desk”;
• “with an advance of 50%”;
• “no prepayment”;
• “in full after signing the transfer deed.”

To choose the appropriate method and formulate the wording correctly, it is recommended to consider all options and take into account law enforcement practice. For example, for non-cash transfers there are several methods (collection, letter of credit, checks, electronic means of payment), they are specifically indicated in the contract with details in order to avoid disagreements. Most often, transfers to a current account are used for payment orders. The counterparty is immediately notified of changes in details.

How to register an actual calculation

In practice, payment for work performed and payment for goods under a supply contract are not often included in the contract; this option carries great risks for the contractor.

It is recommended to include the following points in the agreement.

Specific payment period. The date is not necessary; it is possible to link the period to an inevitable event (acceptance of work, services, conclusion of an agreement).

Example:

Penalties and penalties for late payments. Usually a percentage is set for each day, the amount must correspond to practice, otherwise it may be reduced in court. It is not profitable for the customer to include this item.

What are the consequences of violating wage payment deadlines?

The employer's liability for such violations can be of two types: material and administrative.

Administrative liability applies only if the employer is at fault.

Primary administrative punishment (clause 1 of article 5.27 of the Administrative Code):

• warning or fine of 1,000–5,000 rubles. for officials;
• fine for the culprit - individual entrepreneur - 1,000–5,000 rubles;
• fine for the culprit legal entity - 30,000–50,000 rubles.

Repeated administrative punishment (clause 2 of article 5.27 of the Administrative Code):

• disqualification for 1–3 years or a fine of 10,000–20,000 rubles. for officials;
• fine for the culprit - individual entrepreneur - 10,000–20,000 rubles;
• fine for the culprit legal entity - 50,000–70,000 rubles.

Financial liability (Article 236 of the Labor Code of the Russian Federation) is expressed in monetary compensation for each day of delay, calculated from 1/150 of the key rate of the Central Bank of the Russian Federation of the amount due for payment (minus personal income tax). This is the minimum amount of compensation, but the employer has the right to assign a larger amount. No application from the employee is required to receive it - it must be paid along with the delayed amounts.

IMPORTANT! Maternity compensation is paid regardless of whether the employer is to blame for violating salary deadlines.

In what other cases is the employer liable for financial liability? This publication will tell you.

Prepayment and final payment

Advance payment Advance payment Materially, it is expressed in the form of a certain amount of advance money, which the buyer transfers to the seller on account of payments due under the transaction agreement.

Terms of payment prepayment is a form of purchase and sale agreement with a deferred payment for an agreed period of time with the condition that the buyer transfer an agreed upon initial amount of money in advance to the seller. In fact, prepayment is a form of payment that occurs according to the scheme when the seller of goods or services releases, ships, provides goods or provides services only after receiving into his account a pre-agreed fixed amount of money or a percentage of the transaction.

How to draw up an advance agreement agreement This also applies to advance payments, since an invoice is issued whenever money is received. But VAT is still not paid, you can look at the ruling of the Tenth Arbitration Court of Appeal. However, this does not mean that the advance is not subject to VAT.

And the value added tax will be paid by the buyer and customer - if the agent works under a simplified taxation system. This also applies to the advance payment, since it is included in the final amount in the form of an advance payment.

The deposit is considered neither profit nor expense until the transaction is completed, and is not taxed in any case. However, we must remember that as soon as the goods are transferred, the deposit becomes part of the main monetary obligation, and standard taxes will be deducted from it.

Invoice for advance payment under the contract: All obligations are fixed in the contract, if there is a condition for advance payment in it, you need an invoice for the advance payment, a sample of which is developed by enterprises independently. After the money is received, the organization issues an advance invoice and records the transaction with accounting entries. An invoice for advance amounts must be issued within 5 days after the date of receipt by the supplier of funds Art.

The deadline is tracked in calendar terms. It is allowed to do without an invoice if the goods were delivered within the first 5 days after receipt of payment. Such clarifications are given in the Letter of the Ministry of Finance, dated How to issue an invoice for prepayment, a sample of which was issued by the supplier: The structure and content of the document do not have strict legislative regulation. The completeness of the information reflected in the invoice depends on the presence of the following elements in it: The total amounts are given in the form in numbers and words.

Business entities have the right to independently develop templates; they can be filled out manually or using automated means. The invoice amount can be determined in two ways: It is recommended to place a block with details at the top of the template.

The central part of the sheet is allocated for the table insert. The columns of the table indicate information about the product or service that must be supplied or provided under the terms of the agreement. If the invoice contains the entire cost under the contract, then it is necessary to include in the document wording with a specific share of the funds that must be paid now.

If there is such a condition in the contract, you can make a reference to the clause of the agreement in the invoice form so that the buyer knows what part of the total amount he needs to transfer in advance. Additional attributes can clarify delivery conditions, limit the time frame for shipment of goods or pickup, and focus on fixing the price for a certain period of time. You can include in a separate paragraph or in the form of a footnote the possibility of returning goods or money in certain situations.

An invoice for prepayment under a contract may contain individual elements from the contract documentation. This form can be used to notify the recipient of valuables that the person to whom the authority to accept goods will be delegated must have a power of attorney. Subscribe to the newsletter Primary documents Primary documents Primary documents Primary documents Primary documents 9: For full or partial use of materials, an active link to spmag. How to write the terms of an advance payment agreement, Art. 2.

Methodology for calculating the optimal amount of advance payment to the supplier

Advance payment Advance payment Materially, it is expressed in the form of a certain amount of advance money, which the buyer transfers to the seller on account of payments due under the transaction agreement. Terms of payment prepayment is a form of purchase and sale agreement with a deferred payment for an agreed period of time with the condition that the buyer transfer an agreed upon initial amount of money in advance to the seller. In fact, prepayment is a form of payment that occurs according to the scheme when the seller of goods or services releases, ships, provides goods or provides services only after receiving into his account a pre-agreed fixed amount of money or a percentage of the transaction. How to draw up an advance agreement agreement This also applies to advance payments, since an invoice is issued whenever money is received. But VAT is still not paid, you can look at the ruling of the Tenth Arbitration Court of Appeal. However, this does not mean that the advance is not subject to VAT. And the value added tax will be paid by the buyer and customer - if the agent works under a simplified taxation system. This also applies to the advance payment, since it is included in the final amount in the form of an advance payment. The deposit is considered neither profit nor expense until the transaction is completed, and is not taxed in any case. However, we must remember that as soon as the goods are transferred, the deposit becomes part of the main monetary obligation, and standard taxes will be deducted from it.

Editorial office of the newspaper “Accounting. Right" answers: Svetlana, VAT must be deducted based on the shipment invoice. Upon receipt of an advance payment, the supplier issues an invoice to the company for the advance payment within five calendar days.

WATCH THE VIDEO ON THE TOPIC: Forms and methods of payment in cargo transportation, cash, non-cash, advance payment, prepayment

Supply contract with the condition of prepayment for the supplied goods

The Goods supplied under the Contract are paid for at the price agreed upon by the parties in accordance with the Specifications (Appendices) and the tender protocol.

2.2. The total amount of the contract is determined as the total cost of all Goods delivered to the Buyer in accordance with the Specifications (Appendices) for the entire period of validity of the Contract. 2.3. The price for the goods is set in rubles and includes VAT-18%, other taxes and fees, cost of packaging, packaging, labeling and delivery to the Buyer’s warehouse.

How to specify a condition on the use of foreign currency

In Russia, payment under the agreement is made only using the national currency (Article 317 of the Civil Code of the Russian Federation). It is allowed to link the contract price to a foreign currency (dollar, euro), but payment must be made exclusively in rubles. For example, it is permissible to write this order as follows:

That is, a reference is necessary to the procedure for determining this moment (the second party has the right to consider the date of receipt of funds to its own account as the moment of calculation.

As a result, the parties decide how to specify the terms of payment in the contract. The main recommendation of experts is to prescribe payment methods as accurately and clearly as possible, indicating dates, deadlines and methods for determining them.