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Why do you need a payroll slip?

In accordance with the provisions of Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to inform the employee in writing about how his wages are calculated. Namely, how salary, bonuses, various deductions and other indicators are taken into account when calculating it.

At the level of federal regulations, it is not determined how such information should be provided (with the exception of the specified requirement to provide information to the employee in writing). In practice, this happens by providing the employee with a pay slip. It reflects all the necessary information.

The sheet can be presented in paper or electronic form (letter of the Ministry of Labor of Russia dated 02.21.2017 No. 14-1/OOG-1560). At the same time, the procedure for using the electronic method of issuing slips (for example, by sending it to an employee’s corporate e-mail) must be fixed in the employment contract or local regulations.

It is enough to issue a slip when paying the last part of the salary (after all advances paid). A separate payslip is issued upon dismissal.

Article 136. Labor Code of the Russian Federation

The obligation to inform employees about accrued wages is assigned to employers in Article 136 of the Labor Code of the Russian Federation “Procedure, place and timing of payment of wages”:

When paying wages, the employer is obliged to notify each employee in writing: 1) about the components of the wages due to him for the corresponding period; 2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee; 3) about the amount and grounds for deductions made; 4) about the total amount of money to be paid.

Pay attention to the fragment from the first sentence of the quote: “... is obliged to notify...”, and this suggests that notifying the employee (issuing a pay slip) is not a right, but a direct obligation of the employer.

The procedure for issuing pay slips and their form must be specified in the local regulations:

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations.

Pay slip and personal data

The salary slip reflects data on the income of an individual. Such data is considered personal and cannot be disclosed without the permission of the citizen (Article 7 of the Law “On Personal Data” dated July 27, 2006 No. 152-FZ).

Thus, an accountant or other responsible employee who provides (distributes) pay sheets to employees will be the person responsible for the non-disclosure of information reflected in such sheets. This function of the responsible employee can be enshrined in the local regulation on personal data.

Safe transfer of payroll slips from the point of view of Law 152-FZ can be carried out:

if the sheets are paper - in a separate office (in the accounting department) when employees visit it one by one;
if the leaflets are electronic - by sending them to an e-mail whose affiliation with a specific person is reliably established.

It would not be amiss to request from the employee separate permission to process personal data provided by income information - despite the fact that, in accordance with subparagraph. 2.3 clause 2 art. 10 of Law 152-FZ, employers do not have to request permission to process personal data of employees. The fact is that the employer may need access to such data after the dismissal of the employee (for example, when preparing the certificate of deductions requested by him).

Organizing the circulation of payslips at an enterprise, taking into account the requirements of the legislation on the protection of personal data and other standards, is a responsible task. Let's study what it makes sense for an enterprise to pay attention to when solving it.

When should you create a document?

To avoid liability for failure to comply with the law, it is necessary to issue wage sheets at the moment when each part of the income is transferred.

The transfer of funds is documented, since otherwise the director of the company will not have proof that the salary was transferred.

You can record the fact of transfer in different ways:

Sending an electronic document via local mail. This method is the most convenient and does not require costs, however, not all companies can use it.
Issuance of a payslip against signature.

The main responsibility of the employer is to provide the employee with explanations regarding the calculation of the amount of income on the sheet. The employee must clearly understand what amounts are given in the document and what they mean.

The main components are the shelf life of the document and decoding of the codes. Thus, the document may contain the following designations:

2400	Net profit
1210	Full amount of income received
2330	Payments including interest

All codes used in accounting can be displayed on the Internet. If something is unclear to an employee, he can obtain the necessary information from an accountant.

The general storage period for income sheets is not defined, however, it is very important to provide it to the employee in a timely manner and ensure that it has been received. To record data, you need to keep a special accounting journal, which reflects the fact that the employee received the sheet

To record data, you need to keep a special accounting journal, which reflects the fact that the employee received the sheet.

If this requirement is not met, the employer must retain the documents for a long time.

The procedure for turnover of payslips in an organization: nuances

The following circumstances deserve attention:

1. Pay slips are stored for at least 6 years, and in the absence of personal accounts (Article 295 of the Rosarkhiv List):

50 years - if the documents were completed after 01/01/2003;
75 years - if documents were completed before 01/01/2003.

2. Records of the issuance of leaflets can be kept using a separate journal. In it, employees can certify the fact of receipt of the payment document with their signature.

However, when sending payment slips electronically, their receipt can only be confirmed using a qualified digital signature - as an analogue of a handwritten signature (Clause 1, Article 6 of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ).

In practice, this may mean the employee sending the accountant a copy of the payslip file, which is signed by the cryptographic program used in the company.

The procedure for using digital signatures, as we noted above, is fixed in certain provisions of the employment contract or local regulations regulating wages at the enterprise. In particular, such provisions may indicate that if the digital signature is not used, the employee should go to the accounting department and receive a paper version of the sheet.

3. The employer approves the pay slip form:

taking into account the opinion of the trade union, if established;
in accordance with local regulations governing the circulation of personnel documents.

Important! “ConsultantPlus” warns: The use of a pay slip form not approved by the employer is a violation of labor legislation and may entail liability under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (a similar opinion was expressed by the Supreme Court of the Russian Federation in Resolution No. 75-AD10-3 dated December 23, 2010), and if such a violation is committed repeatedly - under Part 2 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. See K+ for more details.

Violations when issuing pay slips: what sanctions will the employer receive?

If the employer does not issue a payslip within the prescribed period, the Labor Inspectorate will have the right to fine (Clause 1, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

employer official - 1000–5000 rubles;
employer as a legal entity - by 30,000–50,000 rubles.

If the employer commits violations in terms of ensuring the legal circulation of personal data (represented in this case by information about the income of employees), then FSTEC inspectors may fine the employer on various grounds prescribed in Art. 13.11 Code of Administrative Offenses of the Russian Federation. For example, if they decide that the employer used the employee’s personal data for unspecified purposes, they can apply sanctions under paragraph 1 of Art. 13.11 Code of Administrative Offenses of the Russian Federation in the form of:

fine for an official - in the amount of 5,000–10,000 rubles;
fine for a legal entity - in the amount of 30,000–50,000 rubles.

As we noted above, the use of an unspecified form of pay slip is equivalent to its non-use. But what should the document look like? What formats should employers focus on?

What does a payslip look like and where can I find it?

The unified form of the document in question is not approved by federal legislation. In order to include this form in the personnel document flow, the employer has the right to use its own forms. At the same time, they must be drawn up, taking into account the fact that it must contain a list of information referred to in Art. 136 Labor Code of the Russian Federation.

Attention! Sample from “ConsultanPlus” See a sample order for approval of the form of a pay slip with its sample in the appendix.

A common format is the pay slip format, which indicates:

1. Billing month.

2. Full name, position of the payee, department in which he works.

3. Information about the amounts that make up the salary. For example:

about salary;
about allowances;
about bonuses.

4. Information about personal income tax.

5. Information about deductions (for example, alimony under a writ of execution).

6. Information about advances issued.

7. Information on the amount to be paid as of the end of the billing month (including advance payment and deductions).

Let us note that with regard to the pay slip, the law does not establish requirements for its certification by the signature of any of the responsible persons of the employing company or the seal. But, as we already know, the facts of receipt of pay slips by employees can be documented.

You can find your payroll slip on our website - follow the link below.

Sample pay slip

Since 2013, standard unified forms for most primary accounting documents have been abolished, as has the obligation to use them. Now representatives of enterprises and organizations have the right to develop their own document forms approved in their accounting policies, or use previously commonly used templates.

Regardless of which option the employer chooses, the document’s structure must comply with office work standards, and its text must comply with the rules of the Russian language.

Registration procedure

At the beginning of the sheet write:
job title,
Full name of the employee,
the period for which the document is drawn up (usually one month),
the department in which the employee works,
his personnel number.
Next comes the main part, which looks like a table with several sections.
The second section includes everything related to tax withholdings.
The third contains information about contributions to extra-budgetary funds.
Next, indicate the amount of the advance payment and information about additional insurance premiums.
After all the calculations, at the end of the document the total amount of deductions and the salary to be paid are written. If the company has a debt to the employee, or vice versa, the employee owes the employer, information about this must also be included in the payslip.

If necessary, the form can be supplemented with other information, for example, information about the statement on which the payment will be made, the date of payment of wages, etc.

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Results

When paying wages, a payslip is issued to each employee - in paper or electronic form. The use of sheets by the accounting department is regulated by legislation on the protection of personal data. There are fines for failure to issue leaflets and for violations of the confidentiality of the information reflected in them.

You can learn more about the use of payslips in the articles:

"Unified form No. T-51 - pay slip";
“Calculation of salaries to employees - procedure and formula.”

Sources:

Labor Code of the Russian Federation
Code of Administrative Offenses of the Russian Federation
Federal Law of July 27, 2006 No. 152-FZ
Federal Law of April 6, 2011 No. 63-FZ

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

The procedure for issuing documents and the responsibility of the employer

It should be remembered that the payment ticket contains personal information about the employee, which is not subject to disclosure. Thus, this document must be provided to a specific employee in order to prevent data leakage.

The issuance of these documents is most often carried out by an accountant who has information about all funds accrued to employees. For this reason, the employer is obliged to familiarize authorized employees who have access to personal data with the confidentiality provisions. It is reflected in Articles 86 and 88 of the Labor Code of the Russian Federation. For violating the provision on non-disclosure of personal information, the perpetrator may face fines, as well as, according to Article 90 of the Labor Code of the Russian Federation, criminal liability. Fines vary depending on the person at fault. For ordinary citizens, the fine ranges from 300 to 500 rubles, for officials - a thousand rubles, and for legal entities the amount will range from 5,000 to 10,000 rubles.

In the case when the employer decides to issue pay slips via email, it is necessary to consolidate this provision in the local act (LNA) of the organization or enterprise. However, the best option would be to issue paper documents, as this will avoid unnecessary disputes with the labor inspectorate.

In case of litigation, the company can be protected by the journal for issuing pay slips. In it, employees will sign upon receipt of the relevant document. It is also possible to provide a tear-off part of the payment slip, on which there will be a signature confirming the fact of issue. The employer can choose how the issue of the pay slip will be confirmed.