How to write an application for salary recalculation

According to the provisions of the Labor Code of the Russian Federation, employees have the right to timely and full receipt of wages. It must be paid in the amount established by the employment contract (taking into account the position held, the employee’s qualification level, and the quality of work).

The legislative norms of the Russian Federation state that the employer must comply with the above requirements and pay everything on time and in full. But it happens that wages can be recalculated. In what cases is recalculation possible?

What the law says

The terms of remuneration for each employee are determined in an employment or civil law contract. The employer is obliged to make payments established in the agreement in full and within the agreed period.

If the earnings were not calculated in full or the employee is overpaid, then the employer has the right to recalculate. Moreover, the employer will have to pay the underpaid money in any case. But the overpayment may not be collected. This decision is made by the employer on an individual basis.

The following grounds for recount are established by law:

• counting error;
• remunerations calculated at the end of the year;
• change in working conditions under the contract;
• increasing the minimum wage;
• By the tribunal's decision;
• by decision of the labor dispute commission;
• instructions from GIT inspectors;
• earnings indexation;
• downtime, failure to comply with labor standards or duties;
• unearned advances and vacations.

Each basis for recalculation has its own characteristics. Responsibility is provided for failure to comply with the requirements for recalculating wages for previous months.

Anna Aksenova

Hello! You write that you got a job in August, although the salary should have been raised in July. It turns out that you have not yet gotten a job at an increased salary, but at the one that was indicated in the staffing table opposite the position you are filling. That is, here we need to look at when the order was issued to raise the salaries of all library employees. If the order came out during the period when you were already working, then you are required to recalculate the amount to be issued. For example, you got a job in August, and the salary was raised on September 1, it turns out that for August you will receive a salary at the old salary, but for September you should already receive a salary at the new salary. The person whom you temporarily replaced at the workplace, when he leaves, will already receive a salary at the new salary. If the salary was raised in July (the order was from July), then you have every right to demand a recalculation of your salary based on the new salaries for August and September. That is, it doesn’t matter whether you work temporarily in this position or another person works in it permanently, the salary is increased for all employees, and not for each individual. If you determine that your salary was simply not recalculated, then first contact the library management, and then you can file a complaint with the labor inspectorate or the prosecutor's office if you receive an unmotivated response from the library management. In your demands, you can refer to article number 3 of the Labor Code of the Russian Federation, which very specifically states that privileges can be assigned and established only by force of law and cannot be deprived, as in your case, of an employee of money just because he is in a temporary position.

Changes in wage conditions

The amount and procedure for remuneration are essential terms of the employment agreement. And with any adjustment to the agreements, the employer must not only reflect the changes in the contract. A salary recalculation is also required.

Often, changes in earnings are made in connection with an increase in the level of wages in the company, an increase in the minimum wage, or a complete change in the wage system in the organization. In all cases, employees must be notified of upcoming changes and salary recalculation in the prescribed manner.

Wage cuts are carried out much less frequently. But circumstances can turn out this way. If wage conditions worsen, employees must be notified of changes in remuneration at least two calendar months in advance. The same period is provided for reduction. For example, when an employee is transferred from full time to 0.75 or part time.

Let us briefly remind you how to formalize the recalculation of wages. Firstly, an order or other order from the manager is required to change the terms of remuneration. Then the new rules and calculation procedure are fixed in the employment contract with the employee. For example, an additional agreement is concluded.

Based on correctly completed personnel documentation, the accountant will recalculate the wages of an employee whose payment conditions have changed.

What should be displayed in the order if errors were made when calculating wages

The order must display the following:

• full name of the company;
• Document number;
• when the document was drawn up;
• title;
• the text itself (it must contain references to current federal and local regulations on the basis of which the recalculation was carried out);
• Full name of the leading specialist of the HR department who will familiarize the employee with the order against signature;
• Full name of the employee whose salary is going to be recalculated;
• the period during which they plan to recalculate;
• Full name of the accountant responsible for the execution of the order;
• director's signature and its transcript;
• signature of the head of the HR department and its transcript;
• accountant's signature and its transcript;
• signature of the employee in the familiarization column.

Errors in salary calculations

No one is immune from mistakes. A payroll accountant is no exception. Therefore, errors in calculating employee earnings are common. How to correct the identified defect depends on the result of the error.

For example, it may be necessary to recalculate wages if an underpayment is detected. In other words, the employee was actually paid less than he earned. The employer must correct the mistake and transfer the money. Moreover, no additional consent is required from the subordinate to recalculate upward. The basis for additional payment is the order of the manager.

If an overpayment is detected, the situation changes dramatically. An employer can forgive overpayment to a subordinate. For example, as a reward for good work or out of the kindness of your heart. But it also has the right to retain the surplus by issuing an order.

A number of requirements must be met:

1. The retention period cannot exceed one calendar month from the date of the error.
2. The employee must submit an application for recalculation of wages or written consent to deduction.
3. It is possible to issue a return through the cashier. That is, the subordinate returns the excess in one amount at once.
4. Partial withdrawals from earnings are possible. For example, in the amount of 25% of the salary, until the overpayment is fully repaid. Determined in the employee’s application for salary recalculation.
5. The subordinate has the right to challenge the employer’s demands to withhold the overpayment.

The employee’s consent is drawn up in the form of a document.

IMPORTANT!

Even with the written consent of the subordinate, it is impossible to deduct more from the employee’s salary than is established at the legislative level: the recalculation of wages (Article of the Labor Code of the Russian Federation No. 137) cannot exceed the restrictions on the maximum amount of deductions. We will have to postpone part of the research to next month.

A counting error should be considered arithmetic shortcomings in the calculation of wages. They also include software failures when working in specialized accounting programs. But technical errors (for example, errors when entering data into the program, using incorrect data in calculations) made through the fault of the employer are not countable. Salary adjustments are not made due to technical errors.

How to correct mistakes made

If an error is found in the document, you must do the following:

1. Rewrite/retype the document. You can use this method only when shortcomings or blots have been noticed:
2. before the manager signs the document;
3. at the time of signing.
4. Create a new order. But before this, it is necessary to create an order canceling the order, which contains shortcomings or blots, and containing the following information:
5. Document number;
6. the date on which it was compiled;
7. document's name;
8. the beginning of the text in the order, starting with the words: “Declare invalid” or “Consider invalid”;
9. reason for cancellation;
10. who is responsible for corrections;
11. signature.

Salary recalculations based on court decisions

One of the grounds on which the employer will have to recalculate wages for the previous year is a court decision or the conclusion of another authorized body. For example, a decision of the state labor inspectorate or the conclusion of a labor dispute commission.

The decision to recalculate earnings can be made either at the initiative of the employee or at the request of the employer. It all depends on the circumstances. For example, if an employer does not pay wages on time and in full, then a subordinate can seek justice through the court.

The employer also has the right to demand the withholding of excessively transferred remuneration through the court. For example, if an employee received an advance, but did not work it out. A similar appeal to the court may be required if the employee took vacation for a year that was not fully worked.

Employment during the vacation period of the main employee

Employment during the vacation period of the main employee is carried out through the conclusion of a fixed-term employment contract in accordance with the provisions of Article 57 of the Labor Code of the Russian Federation. The following important data must be displayed in an urgent TD:

• Full name of the hired employee;
• duration of the contract (start and end date);
• the reason for the impossibility of hiring a person for a permanent job at this enterprise (the main employee is not paid, but only goes on vacation, so the main staff position is not vacant);
• Full name of the person who is going on vacation.

The hiring order is also mandatory, especially since the new temporary employee must be familiarized with it against signature. In this order it is necessary to indicate all the standard data, as well as the validity period of the employment contract in the following format:

• the phrase “before the date of leaving vacation. FULL NAME";
• up to a certain date.

IMPORTANT. The main conditions for drawing up fixed-term employment contracts are as follows:

• a clear agreement on the period of work between the administration and the employee;
• impossibility of setting a probationary period when hiring. The person is admitted to the staff unconditionally;
• the terms of remuneration correspond to the salary according to the staffing schedule of the enterprise.

It is equally important for every person who agrees to work under a fixed-term employment contract to know that he is entitled to vacation like all other employees. Vacation is calculated as follows: two days of rest are provided in one calendar month. Compensation for unused vacation is often paid upon receipt of the final payment.

How to recalculate

There is no single procedure for recalculation - all situations are individual. Here are the key rules and recommendations:

1. Corrections can be made manually. Or use specialized accounting programs for calculations.
2. Make adjustments to calculations only on the basis of administrative documentation.
3. If you need to make a deduction from earnings, be sure to obtain the employee’s consent.
4. Follow the deadlines for recalculations when errors are identified. It is possible to correct an accounting deficiency in the accrual only within a calendar month.

IMPORTANT!

It is impossible to withhold wages without the written consent of a subordinate, regardless of the types of payments and the reasons for the transfer. An employee can challenge any actions of the employer in court.

Salary recalculation

11 February 2015, 15:15 Was the lawyer's answer helpful? + 0 — 0 Collapse Client clarification Thank you for your help February 11, 2015, 15:24

1. Lawyer, Kursk Chat Hello! You, of course, have every right to demand that the administration recalculate wages. Therefore, before writing an application for recalculation, take from the accounting department an officially certified and detailed salary certificate for the current year and be sure to remove it from it photocopy. Also demand that they give you a copy of your employment contract because you need to know: was an employment contract concluded with you (indefinite or for a certain period) or a contract for the provision of services or something similar? What is the payment procedure, the amount of work and the working hours specified in the contract? 11 February 2015, 15:20 Was the lawyer's answer helpful? + 0 — 0 Collapse

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Personnel registration

All payment changes must be documented. Including recounts. We will present the paperwork in a summary table.

application for recalculation - legal advice

Hiring employees while the main employee is on vacation is practiced in those sectors of the economy whose employees are entitled to long-term vacation by law. In addition, the need to find such a replacement may arise in a situation where several employees performing the same functions go on vacation one after another. In this case, a person can be registered several times in a row instead of each specific employee. Let us consider the main nuances of drawing up such employment contracts.

Deadlines and limitation periods for recalculation

It is not always possible to recalculate employee benefits. It is important to comply with the statute of limitations. Legislators have established the following restrictions:

• in relation to workers, it is allowed to carry out recalculations throughout the entire period of validity of the employment contract;
• if it is necessary to recalculate wages after dismissal, this is allowed only within three months from the date of termination of the employment contract or from the day the employee learned of the underpayment.

If labor rights are violated, the injured party has only three calendar months to go to court. The statute of limitations is calculated from the moment the offense was committed or from the moment the injured party learned of the violation of rights.

IMPORTANT!

Claim periods for recalculation of wages in case of underpayment in labor disputes may be increased, but only for good reasons. For example, the illness of the plaintiff himself, an accident, a natural disaster or illness of close relatives. The circumstances will have to be documented.

How can an employee write an application for recalculation?

An application for wage recalculation is drawn up in any form. In it, the employee indicates the need to recalculate wages, the reasons why the salary, in the employee’s opinion, should be recalculated. If possible, the employee has the right to provide the necessary calculations and justifications (including with reference to legal requirements).

It is advisable for the employee to confirm the date of contacting the employer with an application for recalculation of wages. This will be useful if the employer ignores the employee’s request to recalculate wages and he will have to seek the truth in court. The date of receipt of the application and the signature of the person responsible for receiving correspondence from the employer must be affixed to a copy of the application that remains with the employee.

The employee can send an application for recalculation to the employer by registered mail with acknowledgment of delivery. Then the date of receipt of the application will be indicated in the notification.

For an application for wage recalculation, we provide a sample of how to fill it out.

Good day. I temporarily got a job (during the main employee's vacation) in the library - from 08/02/16 to 09/28/16 (shifts turned out to be 2 full months). The salary in the contract at that time was 4630 rubles, although after getting a job , I learned from the employees that starting from July the salary should officially be more than seven thousand, but there is no money in the budget, every month they promised to recalculate later. The other day I found out that they finally recalculated this month for 3 months and paid the employees libraries, but I was not included in this list. Tell me, is this legal, because officially the salary should have been increased when I got the job. They probably thought that if a person no longer works, then they can not do the recalculation, although I have a friend, who also temporarily worked in another budget organization and was recalculated even after his dismissal.

Read more: Who is the beneficial owner of a legal entity

Controversial issues and situations of salary recalculation

We will answer the most popular questions about recalculating earnings.

1. Is it possible to recalculate the income of a subordinate for previous periods?

Can. Labor legislation does not limit the timing of recalculation. But if there are any disagreements, disputes will have to be resolved in court.

2. Is recalculation allowed after dismissal?

Yes, it is allowed. The employee has the right to apply for a recalculation within three months from the date of dismissal. Or within three months from the day on which the underpayment became known.

3. How to recalculate the salary of a working pensioner?

According to general rules. There are no exceptions, restrictions or privileges for salary recalculation for working pensioners.

4. What about taxation?

Recalculate taxes and contributions in the billing period in which the error was identified or recalculation was made. When the amount is withheld from a subordinate, personal income tax and insurance premiums are subject to reduction. If you have identified an underpayment, recalculate taxes, fees and contributions upward.

5. The employer refuses to pay the underpayment of wages, what should the employee do?

Follow the algorithm:

• submit a written statement to your employer;
• duplicate the application to the trade union committee of the organization;
• if there is no response or action, contact the labor inspectorate (in person, by mail, via the Internet);
• go to court with a claim for violation of labor rights.

IMPORTANT!

The employer bears administrative responsibility for violation of labor legislation. The amount of penalties depends on the severity of the violation and the statute of limitations for the offense.

Order for recount

The employee’s consent to deduct excessively paid vacation pay from wages

Erroneous payment of higher wages

Most often, errors in paying higher wages that would be due to an employee are associated with the issuance of an advance or when processing a certain amount of money given to an employee on a business trip.

Recalculation can be carried out automatically using special programs:

1. When returning funds from an advance issued in an increased amount. In this case, the employee can write an application to deduct the excess from wages in the future.
2. If there is a discrepancy between the amount of travel funds and the actual expenses incurred by the employee while on a business trip.

Funds can be returned to the cash desk or accounting department of the organization after the employee submits an appropriate application and issues an order for recalculation of wages or advance due to the issuance of an increased rate.

Commentary on Article 139 of the Labor Code of the Russian Federation

The general procedure for calculating average earnings when paying for vacation is established in Article 139 of the Labor Code of the Russian Federation.

To do this, data is taken not for the three months preceding the vacation, as before, but for 12 months. This innovation was not intended to create extra work for accountants; there was simply a need to unify all calculations related to the average salary. Sick leave, travel allowances, redundancy payments - all this is calculated per year. Previously, data for the year was taken to calculate vacation pay. Three months appeared in the 1990s, when there was a high level of inflation and accountants had to calculate salaries anew almost every month. To reduce the work of accountants, it was decided to take only the last three months for holiday pay calculations, including a quarterly bonus so that it would not be lost due to inflation. And now the inflation rate has changed, and they simply decided to return to the old order.

Because of the holidays, it was proposed to introduce a new coefficient so that vacation pay would not decrease - now it is 29.4 instead of 29.6. That is, the average salary is divided by a lower coefficient used to calculate the average daily earnings (average monthly number of calendar days), so the employee will be able to receive a larger amount of vacation pay (Article 139).

The amendments also propose to clarify the concept of a calendar month. Until now, there is no such concept in any law, although accountants conduct all calculations in calendar months. Now the period from the 1st to the 30th (31st) day of the month inclusive will be considered a calendar month. And in February, it is proposed to consider the period from the 1st to the 28th (29th) day of the month inclusive as a calendar month.

When calculating average earnings, you should take into account:

1) wages accrued to employees at tariff rates, official salaries, at piece rates, as a percentage of revenue from sales of products (performance of work, provision of services);

2) wages paid in non-monetary form;

3) commission;

4) fees for employees of editorial offices of newspapers, magazines, other media, art, who are on the payroll of the organization;

5) the difference in official salaries of employees who transferred to a lower-paid job (position);

6) bonuses and additional payments (for class, qualification category, length of service, combination of professions, etc.);

7) compensation payments related to working hours and working conditions (determined by regional regulation, additional payments for work in harmful and difficult working conditions, at night, in multi-shift work, on weekends and holidays and overtime);

bonuses and remuneration (including annual and for long service);

9) other payments provided for by the remuneration system. It should be especially noted that any funds issued to employees not as remuneration for work (dividends on shares, interest on deposits, insurance payments, financial assistance, loans, etc.) are not taken into account when calculating average earnings.

Material assistance is not taken into account when calculating average earnings.

If during the billing period the employee was accrued additional payments for work on holidays or weekends, for overtime work, for work at night, then they are added to the amount of payments taken into account when paying for vacation.

If during the billing period the employee was accrued additional payments for performing work in another position or for the work of a temporarily absent employee, then they are also added to the amount of payments taken into account when paying for vacation.

Average salary calculation

The Labor Code of the Russian Federation in a number of its articles indicates the obligation of the employer to pay the employee at some period not the usual wage, but the so-called “average wage”. In particular, you can specify such cases as:

- when providing paid leave, including educational leave (Articles 114, 116, 173 - 175 of the Labor Code of the Russian Federation);

— when paying severance pay (Articles 84, 178, 296 of the Labor Code of the Russian Federation) and compensation to management employees upon dismissal (Article 181 of the Labor Code of the Russian Federation);

- while maintaining wages for the period of employment (Articles 178, 318, 375 of the Labor Code of the Russian Federation);

— when sending an employee on a business trip (Article 167 of the Labor Code of the Russian Federation);

— when sending an employee for advanced training while taking time away from work (Article 187 of the Labor Code of the Russian Federation);

— when sending an employee for a mandatory medical examination (Article 185 of the Labor Code of the Russian Federation);

- when donating blood and its components free of charge (Article 186 of the Labor Code of the Russian Federation);

- when work is suspended by state supervisory authorities and control over compliance with labor legislation due to violation of labor protection requirements through no fault of the employee (Article 220 of the Labor Code of the Russian Federation);

— when transferring an employee to another permanent lower-paid job (Article 182 of the Labor Code of the Russian Federation);

- when transferring pregnant women and women with children under the age of one and a half years to another job; when pregnant women undergo mandatory medical examinations in medical institutions (Article 254 of the Labor Code of the Russian Federation);

— when paying for breaks to feed a child (children) (Article 258 of the Labor Code of the Russian Federation);

- when paying for forced absence time (Article 394 of the Labor Code of the Russian Federation) and when the employer delays execution of the decision to reinstate the employee at work (Article 396 of the Labor Code of the Russian Federation);

— upon release from the main job to participate in collective bargaining (Article 39 of the Labor Code of the Russian Federation);

— with the participation of an employee elected as a member of the labor dispute commission in the work of the commission (Article 171 of the Labor Code of the Russian Federation);

- when releasing members of the conciliation commission and labor arbitrators from their main jobs (Article 405 of the Labor Code of the Russian Federation).

It should be noted that there are other situations (not named in the Labor Code of the Russian Federation) when legislation obliges the employer to maintain the employee’s average salary, for example, during a medical examination, medical examination or treatment, as well as during the employee’s performance of other duties related to military service. registration, mandatory preparation for military service, conscription or voluntary enrollment in military service and conscription for military training (Clause 1, Article 6 of the Federal Law of March 28, 1998 N 53-FZ “On Military Duty and Military Service”); for the duration of the execution by the people's assessor of his duties in the administration of justice (clause 2 of Article 11 of the Federal Law of January 2, 2000 N 37-FZ “On people's assessors of federal courts of general jurisdiction in the Russian Federation”); in other cases.

The procedure for calculating average earnings in all the above cases is determined by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages (approved by Decree of the Government of the Russian Federation of April 11, 2003 N 213).

Article 139 of the Labor Code of the Russian Federation provides for a unified procedure for calculating average wages for all the above cases.

To calculate the average salary, all types of payments provided for by the remuneration system are taken into account, applied by the relevant employer, regardless of the sources of these payments, which include:

a) wages accrued to employees at tariff rates (official salaries) for time worked;

b) wages accrued to employees for work performed at piece rates;

c) wages accrued to employees for work performed as a percentage of revenue from sales of products (performance of work, provision of services), or commission;

d) wages paid in non-monetary form;

e) monetary remuneration accrued for time worked to persons holding government positions;

f) fees accrued in editorial offices of mass media and art organizations for employees on the payroll of these editorial offices and organizations, and (or) payment for their labor, carried out at the rates (rates) of author's (production) remuneration;

g) wages accrued to teachers of primary and secondary vocational education institutions for hours of teaching work in excess of the reduced annual teaching load (counted in the amount of one tenth for each month of the billing period, regardless of the time of accrual);

h) the difference in the official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);

i) wages, finally calculated at the end of the calendar year, determined by the remuneration system (taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);

j) allowances and additional payments to tariff rates (official salaries) for professional excellence, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions of civil service, academic degree, academic title, knowledge of a foreign language, working with information constituting state secrets, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without release from his main job, leading a team;

k) payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working holidays, payment for overtime work;

l) bonuses and remunerations, including remuneration based on the results of work for the year and one-time remuneration for length of service;

m) other types of payments provided for by the remuneration system.

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (the average monthly number of calendar days).

Please note that the above-mentioned Regulations on the specifics of the procedure for calculating average wages provide for the calculation of average earnings to pay for vacations and payment of compensation for unused vacations for the last 3 (not 12) calendar months (from the 1st to the 1st ). This is explained by the fact that previously a similar calculation procedure for vacation pay was provided for by the Labor Code of the Russian Federation. Currently, before changes are made to this Regulation, when calculating average earnings for paying vacations and paying compensation for unused vacations, you should be guided by the norms of Article 139 of the Labor Code of the Russian Federation.

A collective agreement or local regulatory act may provide for other periods for calculating average wages, if this does not worsen the situation of employees.

When calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if:

a) the employee retained his average earnings in accordance with the legislation of the Russian Federation;

b) the employee received temporary disability benefits or maternity benefits;

c) the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;

d) the employee did not participate in the strike, but due to this strike he was not able to perform his work;

e) the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;

f) the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;

g) the employee was provided with days of rest (time off) in connection with work beyond the normal working hours under the rotation method of organizing work and in other cases in accordance with the legislation of the Russian Federation.

If during the billing period the employee did not have actually accrued wages or actually worked days, or this period consisted of time excluded from the billing period, the average earnings are determined based on the amount of wages actually accrued for the previous period of time equal to the calculated one. If the employee during the billing period and before the billing period did not have actually accrued wages or actually worked days, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of occurrence of the event that is associated with maintaining the average earnings. If an employee during the billing period, before the billing period and before the occurrence of an event associated with maintaining the average earnings, did not have actual accrued wages or actually worked days in the organization, the average earnings are determined based on the tariff rate of the category assigned to him, the official salary, monetary reward.

When determining average earnings, bonuses and rewards actually accrued for the billing period are taken into account in the following order:

- monthly bonuses and rewards - no more than one payment for the same indicators for each month of the billing period;

- bonuses and remunerations for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period;

- remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations based on the results of work for the year, accrued for the previous calendar year - in the amount of one twelfth for each month of the billing period, regardless of the time the remuneration was accrued.

When tariff rates (official salaries, monetary remuneration) increase in an organization (branch, structural unit), the average earnings of employees increase in the following order:

- if the increase occurred during the billing period, payments taken into account when determining average earnings and accrued for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the event associated with maintaining average earnings at tariff rates (official salaries, monetary remuneration) for each month of the billing period;

- if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the average earnings calculated for the billing period increase;

- if the increase occurred during the period of maintaining average earnings, part of the average earnings is increased from the date of increase in tariff rates (official salaries, remuneration) until the end of the specified period.

With an increase in the size of allowances for qualification rank (class rank, diplomatic rank) and for special conditions of public service, the average earnings of employees increase in the following order:

if the increase occurred during the billing period, allowances for the qualification category (class rank, diplomatic rank), for special conditions of civil service accrued for the period of time preceding the increase, are increased by coefficients that are calculated by dividing the specified allowances established in the month the incident occurred with which is associated with the preservation of average earnings, for allowances for each month of the billing period;

if the increase occurred after the billing period before the occurrence of an event that is associated with maintaining the average earnings, the specified allowances included in the average earnings calculated for the billing period are increased;

if the increase occurred during the period of maintaining the average earnings, the specified allowances included in the average earnings are increased from the date of increase in the allowances until the end of the specified period.

The average earnings determined to pay for the time of forced absence are subject to increase by a coefficient calculated by dividing the tariff rate (official salary, monetary remuneration) established for the employee from the date of reinstatement at the previous job by the tariff rate (official salary, monetary remuneration) established in billing period, if during the forced absence the tariff rates (official salaries, monetary remuneration) increased.

In all cases, the average monthly earnings of an employee who has worked the entire standard working time during the billing period and fulfilled labor standards (job duties) cannot be less than the minimum wage established by federal law.

Why is it important to correctly identify the type of error?

Payroll errors, called miscalculation errors, typically indicate the following problems:

• arithmetic (for example, an accountant calculates salaries in Excel spreadsheets and does not include in the addition formula one of the components that affects the final amount to be paid, for example, an additional payment for the traveling nature of work);
• a typo when entering data (for example, missing numbers or entering them incorrectly).

The listed and other similar errors are among those that can be corrected, including by recalculating the amounts to be paid (paragraph 4, part 2, article 137 of the Labor Code of the Russian Federation).

Such obvious actions are impossible if the error is uncountable. The company will not be able to return the money if the employee received more due to the fact that the calculator incorrectly applied, for example:

• legislation (indicating a longer rest period when calculating vacation pay, thereby inflating vacation pay, calculated all overtime work at a double rate, although one and a half hours had to be applied to the first two hours (Article 152 of the Labor Code of the Russian Federation), the calculation of average earnings included the bonus accrued after billing period;
• local regulations of the company (an increase in wages not established for the employee was applied; a bonus was awarded without an order from the company management);
• payment received for a namesake.

If the employee does not express a desire to return the excess, all “uncountable” overpayments will need to be written off against net profit.

conclusions

If the employee is paid wages in an amount greater or less than required, the employer has the right to recalculate.

Depending on the reason, the application process may vary. If after recalculation it is necessary to pay an additional amount to the employee, then there is no need to obtain consent from him.

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If a deduction of the amount is required, then, in addition to the order, you need to obtain a statement that the employee agrees.

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How to reflect an employee's return of an overpayment in accounting

If an agreement is reached with the employee that he will return the excess from the payment accrued to him (deposit the required amount into the cash register), then the accountant of the budgetary institution should make the following entries in the accounting:

If an overpayment is identified, a Certificate (f. 0504833) is issued, which is the basis for reflecting the overpayment amounts in the accounting registers. If an overpayment is identified for previous years, these amounts must be taken into account as income, and the amount of the overpayment must be reimbursed by the employee minus the withheld personal income tax.

Counting error

How to recalculate wages in case of a counting error:

1. Draw up a document confirming the discovery of an error (for example, a report).
2. Make sure that the month has not expired since the overpayment (Part 3 of Article 137 of the Labor Code of the Russian Federation).
3. Notify the employee about the error and obtain written confirmation from him that he does not object to the corrections (you can submit an application for wage recalculation).
4. Issue a withholding order and withhold the overpaid amounts.

If you do not meet the allotted monthly deadline, you can recover the overpayment in court.

How to recalculate the previous period downward?

When answering the question of how to recalculate wages downwards, it is necessary to take into account the provisions of the letter of the Federal Service for Labor and Employment dated 08/09/2007 No. 3044-6-0.

Based on the provisions of this document for recalculation for the previous period, the employer is obliged to:

• Obtain written consent from the employee for the return of overpaid funds, if, based on the provisions of paragraph 3 of Art. 1109 of the Civil Code of the Russian Federation, must not return them.
• Prepare an order stating that the overpaid amount for the previous period will be withheld from the employee’s salary.

If recalculation is carried out downward, be sure to pay attention to the following features:

• Reducing the amount of salary is possible only in cases strictly prescribed by law.
• Salaries are reduced as follows: they are withheld for an unearned advance payment, deducted from travel allowances, vacation pay, due to the fact that a counting error has occurred (Part 2 of Article 137 of the Labor Code of the Russian Federation).
• The employee must agree (in writing) to have deductions made from his salary.
• If, because of an employee, any labor standards were not fulfilled or there was downtime, you first need to obtain an opinion from the labor dispute commission. She must confirm all this.
• If the organization has planned events during which salaries are changed downwards, employees must be notified of this at least 2 months before the launch of these actions. Employees must sign (express their consent in writing).

Increasingly

If the salary was paid less than it should be according to the staffing table and other internal documentation of the institution, obtaining written permission from the employee to perform a recalculation for the past period is not required.

In such a situation, the employer simply prepares a special order - this is the basis for accruing the missing amount of money.

For a dismissed employee

Organizational accountants are very often forced to recalculate employee salaries for previous periods and after their dismissal. Let's consider the most popular situations.

If the employee was overpaid

As a rule, only two reasons can affect an overpayment for the previous period:

• Reason No. 1 - if there was an overspending of vacation when the employee received vacation days for time not yet worked. They received vacation pay, then their dismissal was formalized, and this time spent on vacation was never worked out. In such a situation, it turns out that vacation pay is an overpaid salary. In other words, the employee remains in debt to his employer.
• Reason No. 2 is if the advance payment has not been processed. Let’s say an employee was given a small amount in the middle of the month, and then he filed for resignation. The final calculation was carried out, where it was revealed that the salary received in the current month was much less than the advance payment provided. In such a situation, the “unclosed” advance portion will be considered the employee’s debt. In this case, the employer may offer the dismissed employee to repay the debt for the previous period on a voluntary basis. If a refusal follows, the institution simply submits a statement of claim to the court. It is also possible to forgive the debt and write off the debit balance.

How to create an order

A unified form of order for the recalculation of wages has not been developed. But as a standard, this document should contain information such as:

1. Employer company name.
2. Date and number of order preparation.
3. Grounds for issuing the order.
4. A descriptive part indicating the reason for issuing the order.
5. An indication of the person who will be responsible for the recalculation (usually an accountant).
6. Full name of the manager and his signature with transcript.

Also, the order should have a separate field so that the employee can sign to confirm his/her familiarity with the order.

Thus, the need to draw up an order to recalculate wages may arise either due to the transfer of excess funds to the employee or underpayment. It contains information about the grounds for the recalculation and the reasons why it is carried out.

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If at an enterprise for some reason the wages of employees previously paid to them change, then based on the order of the director, the paid remuneration for labor is recalculated.

How are orders drawn up, and in what cases is this necessary?

The article describes typical situations. To solve your problem , write to our consultant or call for free:

+7 (499) 490-27-62 — Moscow — CALL

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+8 ext.849 — Other regions — CALL

It's fast and free!

Recalculation of vacation pay upon recall from vacation

Part 9 art. 137 of the Labor Code of the Russian Federation defines: payment of vacation pay is made no later than 3 days before the employee goes on vacation.

Vacation pay is calculated in accordance with clause 10 of the regulations, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922, according to which the average daily earnings (ADE) are first determined, which is then multiplied by the number of vacation days.

If an employee is recalled from vacation and returns to work early, he is not required to return vacation pay. There is no such provision in the Labor Code of the Russian Federation. In addition, it is impossible to make deductions from wages to pay off debt for overpaid vacation pay, since the list of grounds for making deductions is exhaustive.

In this case, the employer can take into account the amount of SDZ for the days of vacation not taken off against the salary of the next month, as an advance. That is, actually pay the usual salary minus vacation pay.

It will not be possible to save the employee’s debt, which will be closed the next time he goes on vacation, since vacation pay is paid every time the employee leaves for legal rest.