Salary advance in 2021, new calculation

Moscow, 02/05/2021, 05:22:45, editorial office PRONEDRA.RU, author Ekaterina Pavlova.

Official earnings for 30 days at Russian enterprises consist of 2 parts: the first is an advance, the second is the amount for the 2nd half of the month. Since Soviet times, the size of the advance payment has never exceeded the amount of the second payment. The deadlines for transferring salaries to the bank card for the 1st and 2nd half of the month in 2021, the amount of payments, and liability for late payment of the advance are specified in the Labor Code of the Russian Federation.

New advance payment calculation in 2021

In this article we will try to understand the regulatory framework and answer the most important questions regarding the timing, calculation and system for calculating advances in 2021.

Rules for calculating advance payments 2021 according to the legislative framework. Officially, the concept of “advance” is absent in the Labor Code: the employer pays wages at least twice a month (the first of which we call an advance). Payment terms are set directly at the place of work, but the number of payments per month must be at least two.

However, some employers still make payments once a month. Moreover, this can be based both on their own desire and on the employee’s statement. In this case, the employer may face a fine for the first time from 10,000 to 20,000 rubles. (for managers and accountants), and from 30,000 to 50,000 rubles. (for legal entities).

How to properly pay an advance in 2017-2018 according to the Labor Code?

The concept of “advance” is not enshrined in labor legislation. Since the employer is obliged to pay his employees wages every half month, payment for the first half of the month is called an advance.

How are advances paid under the Labor Code of the Russian Federation? Specific terms for payment of wages and advances are not established in the Labor Code of the Russian Federation. The new rules for advance payment in 2021, applied from October 3, 2016, limited the payment period to 15 calendar days from the end of the period for which the salary was accrued (Article 136 of the Labor Code of the Russian Federation). At the same time, the Labor Code does not prohibit making advance payments more often than every half month, for example, 3 times a month (every decade) or 1 time a week. The employer independently establishes the exact dates for payment of income calculated to employees in internal local regulations:

in the regulations on remuneration;
collective agreement;
employment contract.

Thus, according to the new advance payment rules, the deadline for payment of wages for the first half of the month can be set on one of the days from the 16th to the 30th (31st), and for the final payment - from the 1st to the 15th e day of the month (letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1/B-911). At the same time, establishing a variable period for transferring income calculated to an employee, for example with the wording “salaries are paid from the 1st to the 10th” or “... no later than the 10th”, is considered a violation of the requirements of the Labor Code, since the employer is obliged to set a specific date of issue (Clause 3 of the letter of the Ministry of Labor dated November 28, 2013 No. 14-2-242).

IMPORTANT! Setting deadlines for salary payments on the 15th and advance payments on the 30th is considered unsafe due to the need to calculate and withhold personal income tax.

Let's look at how an advance is paid and when it is necessary to withhold personal income tax from it.

Personal income tax when issuing an advance to employees

In general, there is no need to withhold personal income tax from the advance payment. This has been pointed out more than once by government agencies (letters from the Ministry of Finance of the Russian Federation dated July 13, 2017 No. 03-04-05/44802, Federal Tax Service dated April 29, 2016 No. BS-4-11/7893, dated March 24, 2016 No. BS-4-11/4999) . Officials justify their point of view as follows:

according to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, the employer is obliged to withhold personal income tax and transfer it to the budget at the time the employee actually receives income;
The date of actual receipt of the employee’s income is the last day of the working month (Clause 2 of Article 223 of the Tax Code of the Russian Federation).

Therefore, personal income tax must be withheld only upon final payment to the employee for the month worked.

But if the advance payment date is set on the 30th day and it is the last day of the month, problems cannot be excluded, since tax authorities may recognize the last day of the month as the date of actual receipt of income. However, the Ministry of Finance and the judicial authorities consider this approach to be unlawful (letter of the Ministry of Finance dated November 23, 2016 No. 03-04-06/69181 and the Supreme Court ruling dated May 11, 2016 No. 309-KG16-1804).

Also inconvenient will be the date of payment of the advance for the 1st half of the month, set for the 15th day of the month, since the employer is obliged to pay the 2nd part of the salary on the 30th day of the current month. But the time sheets for the time worked by employees will reach the accounting department no earlier than the 1st day of the next month. Consequently, the accountant simply physically will not be able to calculate wages and pay them to employees on the 30th.

Employers are required to inform employees about what their earnings are made of. But many people don’t know how to issue slips to employees. We'll tell you how to correctly issue pay slips for 2021, taking into account the latest clarifications from the Ministry of Labor.

In accordance with the labor legislation of the Russian Federation, employers are required to inform all their employees about earnings accruals. To do this, employees are sent or given a pay slip. However, since the procedure for notifying an employee about the components of a salary is not regulated by the Labor Code of the Russian Federation, questions often arise regarding the issuance of slips - their correct execution and the procedure for providing them to employees. We'll tell you how to properly issue notices to employees. Rules for issuing salary slips in 2021

1. Pay slips are issued to employees at least twice a month. According to the law, the slip must be issued when paying wages, that is, at least twice a month (Article 136 of the Labor Code of the Russian Federation). However, Rostrud believes that it is enough to issue it only when the second part of the salary is paid, since when paying an advance, the information may not be complete. See 2021 Payroll Deadlines

2. Pay slips are issued only in the form approved by local regulations. The form of the sheet is not normatively approved, so the employer has the right to approve it independently by a separate order. You can use a certificate form from an accounting program or develop your own. The main thing is to approve the form used in the manner established for the adoption of local regulations. The use of an unapproved form is the basis for collecting a fine for violation of labor laws.

3. A payslip is issued for the corresponding period only indicating all amounts accrued to the employee and deducted from income. Incomplete filling is a violation of the Labor Code of the Russian Federation. The pay slip indicates (Article 136 of the Labor Code of the Russian Federation): Components of the salary for the corresponding period (salary, allowances, bonuses, coefficients, etc.); Other accruals (sick leave, compensation for delayed salaries or other payments); Deductions from wages and their reasons (personal income tax, alimony, etc.); Total amount to be paid.

4. Salary slips can be issued both in paper and electronic form. The Labor Code does not contain rules that would determine the procedure for issuing salary notices to employees, so sheets can be issued in printed (paper) form or sent by e-mail, if such a procedure is enshrined in an employment contract, collective agreement or other local regulatory act (letter from the Ministry of Labor dated February 21, 2017 No. 14-1/OOG-1560). When paying salaries on cards, it is more convenient to process and issue everything electronically.

5. There is no need to certify pay slips with a seal or signature. The Labor Code does not require affixing a seal or signatures to them. However, if the employee asks or you present documents as evidence in court, then you can certify them. This is not a violation. See: In which documents are seals and stamps required?

6. A payslip is not issued when paying vacation pay. Vacation pay is not a salary, so the employer is not required to issue a notice. But upon dismissal, the employee is paid all due amounts, including salary, so it is mandatory to issue a sheet on the day of dismissal.

8. The fact of issuing pay slips must be documented. There are three options here: keep a journal for issuing pay slips, where employees will sign; add a separate column to the payroll for employees to sign for receipt; make a form of a sheet of two parts - one of them with the employee’s signature remains with the organization. UNP advice It is safer to immediately specify the procedure for working with payslips in a local regulatory act, for example, in the regulations on wages. It can specify the form of notification, frequency and method of issuance.

For failure to issue salary slips to employees, the organization faces a fine of 30 to 50 thousand rubles, and the employer-individual entrepreneur (company official) - from 1 to 5 thousand rubles (Clause 1 of Article 5.27 of the Administrative Code).

New rules for calculating advance payments in 2018

According to the legislation of the Russian Federation, payment must be made on one specific day, namely:

necessarily on a working day,
at least twice a month;
the interval between payments should not exceed 16 calendar days;
the salary delay can be no more than 7 calendar days;
the duration and size are established by the collective agreement.
It is unacceptable for the payment period to be defined as several days (for example, from the 20th to the 22nd).

These rules apply to both payments.

The amount of the advance does not depend on how long you have worked at this enterprise. Pregnancy also does not affect the timing or size of receiving an advance.

Is it possible to take vacation in advance? Remember! If the delay in payment of advance payment or wages lasts longer than 15 days, you have the right to suspend work at this enterprise until full payment is made, notifying your employer in writing in advance.

What is an advance

The portion of compensation that employees receive during a pay month is usually called an advance.

If we turn to the laws in the field of labor relations (Labor Code of the Russian Federation), then this point is not clearly stipulated at the legislative level. However, regulations regulate the procedure for paying wages. Law 07/03/2016 No. 272-FZ made significant changes to Art. 136. The new version of this article establishes that employees must receive remuneration at least once every two weeks and no later than 15 calendar days from the end of the pay period.

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Russian regulations oblige all employers in the country to pay staff salaries twice a month, therefore the practice of collecting partial (advance) and final payments is commonplace in modern enterprises.

The accrual of salary advances is calculated based on the data on hours worked during the current month. Money is paid in the middle of the month or on another date determined by the company.

It is clear that it is more difficult to fully calculate a month’s salary than to collect 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 between the 1st and 15th of the next month. Which specific day to choose in a given period depends on the organization of accounting in the company. The better the exchange of information, the sooner employees will be able to receive wages.

After determining the salary payment date for the company, you need to add 14 days (15 days). This sets the date for the advance payment in accordance with the requirements of the Labor Code of the Russian Federation.

For example, if the deadline for salary payment is the 4th, then the advance should be issued no later than the 19th, if it is 8th, then no later than the 23rd, etc.

What happens if an advance is issued earlier than 15 days? For example, on the 19th day from the date of payment of salaries on the 5th? In this case, the limit of 15 days established by the Labor Code of the Russian Federation will be exceeded, which is a violation of the law. The organization may be at fault for violating the payment procedure.

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The Ministry of Labor changed the calculation of advance payments in 2018

The Ministry believes that when paying an advance, the following are taken into account:

allowances for night work, for combining positions, professional skills, etc.;
current salary size.

Here is a list of indicators that are not taken into account when forming an advance payment:

bonuses;
compensation payments (overtime, for work on days off, etc.).

All these accruals will be paid with the second half of the salary.

Now let's move on to the most important point. What are the rules for calculating an advance payment in 2021, when can you expect to receive it, and what responsibility does an employer bear if, for one reason or another, the payment is not made within the agreed time frame?

Interesting fact! When calculating the minimum advance amount, all bonuses, allowances, and additional payments are not taken into account - only the net salary. If these bonuses are permanent and not one-time, it is possible to recalculate the amount of the advance, taking into account all bonuses.

Salary advance calculation 2021

Depending on the company where you work, the advance payment in 2021 can be calculated as follows:

the first salary will be proportional to the time worked, that is, the advance will be calculated as the sum of earnings for each day worked in the first half of the month;
the first salary will be 50% of the current one; This is the most acceptable method for the employer, as it eliminates the possibility of overpayment and minimizes risks.

If during the specified period the employee was on vacation or sick leave, no calculations are made for this period. That is, the work is paid upon completion.

advance payment in the form of a fixed amount; in many enterprises, the size and timing of the advance payment are agreed upon in advance and change only if the employee’s salary changes; its amount should not exceed 50% of the salary; It is believed that such an advance payment scheme is risky for the employer, since there is a possibility of overpayment (if the employee was on vacation or sick leave for the first half of the month).

Important! Advance payment at the time when you are on sick leave occurs in accordance with the labor act of the organization in which you work. This point must be discussed with the employer in advance. If in the period before receiving the advance you worked and then took sick leave, the settlement amount for the first half of the month must also be paid to you in full.

Nuances

The main aspect that must be taken into account when calculating the advance payment is that in legislative documents it is designated as wages for the first half of the month, in other words, when calculating it, you must follow the same rules as when calculating wages.

The differences between prepayment and basic salary are as follows:

when calculating the advance payment, they do not take into account the amount of bonuses, allowances, and social benefits;
no deduction of income tax from the employee and other types of deductions from salary;
Amounts of payment for vacation, illness, daily allowance, etc. are not included.

As a result, the calculation of the advance payment must be approached as carefully as in the case of salary calculation.

Examples of calculating advance payments in 2021

In order to calculate the amount of the advance starting in 2021, first clarify the organization’s internal rules on this issue.

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Next, we calculate using the formula: tax is subtracted from the total salary (for the first and second half of the month), divided by the number of all working days and multiplied by the days already worked.

For example, you need to calculate the amount of the advance for April (let’s say the due date for payments is the 15th). Your salary is 30,000 rubles. In the first half of the month you had 11 working days.

(30,000 rub. – 3,900 rub.) / 21*11 – 13,671 rub.

3900 rub. - tax.

How to correctly calculate your salary for the first half of the month?

The Labor Code of the Russian Federation does not establish the amount of the advance.

Until recently, each enterprise chose its own calculation method:

in proportion to the time worked;
as a percentage of wages;
in the form of a fixed amount.

In 2021, amendments to the Labor Code of the Russian Federation came into force, tightening the responsibility of employers in the field of payment of wages. In this regard, the Ministry of Labor, in letter No. 14-1/B-725 dated August 10, 2017, explains how to correctly calculate payments for the first half of the month.

This document makes extremely important recommendations.

The Ministry of Labor explains that the employee has the right to wages in proportion to the time worked.

Since the payment is not an advance in the strict sense of the word, but rather a part of the salary, it should be paid exactly in the amount in which the employee earned it.

The components of payment for the first half of the month have been determined:

The payment calculation includes salary and all bonuses that do not depend on the result of work. Overtime, pay for night shifts, for length of service, length of service, regional coefficients, etc. are included in the basis for calculating the advance payment.
Bonuses and other incentive payments that are accrued at the end of the month or other periods (quarter, year) do not need to be included in the advance payment calculation. It also does not include financial assistance, temporary disability benefits and other social benefits. These incomes are not wages, and Art. 136 does not apply to them.

Deductions are made from the calculated amount - for example, alimony.

Payment of funds is made on the basis of payroll T-53.

Is it necessary to accrue according to the new rules in 2021?

Many enterprises used methods of paying a fixed advance or a percentage of the employee's salary. The employer set arbitrary amounts and interest rates, and this situation rarely raised questions from regulatory authorities, and even less often from the employees themselves.

This practice in today's conditions can be quite risky. The fact is that, in addition to amendments to the Labor Code of the Russian Federation, the legislator introduced a whole new article to the Code of Administrative Offenses, which clearly outlines sanctions for late payment of wages or incomplete payment:

for officials – from 10,000 rubles to 20,000 rubles;
for individual entrepreneurs – from 1,000 rubles to 5,000 rubles;
for legal entities Individuals – from 10,000 to 50,000 rubles.

Therefore, methods of a fixed payment amount or as a percentage of salary are currently not legal.

The correct way would be to calculate the advance in proportion to the time worked.

Formulas for calculating the amount proportional to working hours worked

There are two calculation methods:

calendar;
based on working hours (excluding holidays and weekends).

The first method is suitable for the case when the first half of the month has been fully worked out.

The formula for calculating the advance amount using the calendar method will look like this:

Formula:
Ca = (Co+Hf) * 50%,
Where
Sa – advance amount,
Co – salary amount;
Nf – fixed allowances.

The second method, based on working time standards, is suitable both for fully worked periods and for cases when the employee was on sick leave, on unpaid leave, educational or regular leave.

Formula:
Ca = (Co+Hf) / Nrv * Vof
Where,
Sa – advance amount,
Co – salary amount,
Nf – fixed allowances,
Nrv – standard working time (in days or hours),
Vof – actual time worked for the first half of the month.

Accrual examples

Below are examples of calculating an advance amount in cases where the employee worked the entire first half of the month in full, and when he had days of absence.

The payment is calculated using two methods for comparison: calendar and working time.

The first part of the month is fully worked out

Initial data:
Track fitter G. A. Vakhtangov worked full working days in February 2021 in the first half of the month.

An employee has a 10% bonus for length of service in the Russian Railways system.

His official salary is 30,000.

Calculation:

Let's calculate using the calendar method.

Advance = (30,000 +3,000) * 50% = 16,500.

Let's calculate using the working time method:

Advance = (30,000 + 3,000) / 19 * 11 = 19,105.

It can be seen that these amounts vary. This is due to the fact that February is a short month, and its first half is longer than the second. It is the method using accounting of working time standards that will be more correct in this case.

Why? If in the second half of the month the employee goes on vacation or sick leave, his rights will be infringed. Therefore, even with a full period worked, it would be more correct to use the calculation formula using working time standards.

Do I need to withhold personal income tax from the accrued amount?

If you were on sick leave

Initial data:

The janitor of the kindergarten “Kolybelka” was on sick leave in March 2021, from the 5th to the 12th inclusive, and started work on the 13th.

The janitor's salary is 10,000 rubles.

The janitor combines the duties of a watchman with a payment of 50% of the rate.

The guard's salary is 10,000 rubles.

Calculation:

The calendar method is not suitable here, since it does not take into account employee absence. Therefore, the advance will be calculated based on time worked:

(10 000 +5 000) / 20 * 5 = 3 750.

The amounts for the temporary disability certificate will be included in the final calculation at the end of the month, and will be paid on time in the first half of April.

Advance and taxes

Another important point is the calculation of taxes. According to the legislation of the Russian Federation, it is considered that the taxpayer receives payment for his work only after the expiration of a full month. Accordingly, receiving an advance is not considered to be receiving wages, and tax is levied only after receiving the second half of the salary. The salary from which tax is deducted is the total salary for the first and second half of the month.

Therefore, when calculating the amount of the advance, tax is deducted from the total salary (first and second).

Remember! If the advance has not been paid to you even after contacting the accounting department, you have every right to file an application with the prosecutor’s office against your employer or the labor inspectorate of your city.

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The amount of personal income tax is supposed to be determined when the final part of earnings is issued and transferred to the budget the next day. However, there is an exception to this rule. If the advance is issued on the last day of the month, then, according to legislative acts, this day is considered the day the employee receives income. This means that tax must be determined and withheld on the advance amount.

This position is voiced by judges in proceedings between companies and the Federal Tax Service. Attention! The amount of contributions is determined when calculating the total amount of salary, and is transferred before the 15th day of the period following the billing month. Therefore, they do not in any way affect the advance payment, no matter what day of the month it is made. See more about payroll taxes. Accounting entries When an advance payment is made on wages, the accountant does not make any accruals or deductions.

Conclusion: terms, amounts, laws, responsibility

In conclusion, I would like to remind you that ignorance of the laws does not exempt you from responsibility. This applies to all unscrupulous employers who, for one reason or another, delay payments or even refuse to pay an advance or salary to an employee. For employees, knowledge of the legal framework and their rights is also extremely necessary.

When concluding an employment contract, you must count on cash payments at least twice a month within a clearly defined time frame. The maximum period of salary delay is 7 calendar days. The maximum period between payments is 16 calendar days. If the employer fails to comply with the terms of the employment contract, you can contact the labor inspectorate of your city or the prosecutor's office, and the employer will bear financial responsibility.

Changes in terms, amounts and order of payments occur only by concluding a joint bilateral agreement.

When applying for a job, do not hesitate to clarify all financial issues in advance, as you have every right to do so.

In this case, you, as an employee, are protected by the Labor Code of the Russian Federation (it would be a good idea to read it) and the Labor Inspectorate service.