Is it possible to pay salaries ahead of schedule? This question is sometimes asked by cashiers to the chief accountant of the enterprise. The Labor Code in article 136 informs employers about the procedure, places and timing of salary payments to employees. In financial terms, the advance is no longer mentioned, since 2016 it is customary to call it payment for labor. Earnings must be issued at the place of work to everyone who is busy there, twice a month. Federal Law 272- confirms that managers will be held liable if they violate the company's schedule and delay settlement with employees, and also indicates whether it is possible to pay salaries ahead of schedule.
Legislative innovations
In October 2016, Federal Law No. 272-FZ entered into force, which tightened material liability for management of organizations for delayed pay. By legislative innovation:
- a local act at the enterprise should divide the working month into two equal parts;
- keep track of hours worked in timesheets;
- submit information to the finance department after 15 days;
- calculate salary;
- give employees pay for labor.
Employers are given the law the right to set the numbers by which it will be convenient for them to conduct settlements with staff. Is it possible to pay salaries ahead of schedule? Restrictions are introduced only on the intervals between the issuance of earnings. They should not exceed two weeks.
What is considered a violation?
There will be no complaints from the financial departments and company management from the fiscal authorities if they decide to pay their employees for each day worked. To answer the question of whether it is possible to pay salaries ahead of schedule, you need to focus on observing equal periods between payments. They should not be less than established standards. Regarding frequent payments, nothing is said in the legal act. Legislators have tried to eradicate the unseemly habit of delaying settlements with employees in organizations. Therefore, labor inspectors established strict control over earnings operations. In order to implement the legislative provisions, they made managers responsible for violating the terms of payment of salaries.
Why is a strict distribution introduced?
It is believed that there is no pressure on the directors of enterprises, they are free to independently regulate the financial situation. They have only to fix in the schedule the procedure for issuing money in the organization. In order not to violate the terms of payment of salaries under the Labor Code, the next payment after the first should not be delayed by more than 15 calendar days. Even the Code of Administrative Offenses of the Russian Federation did not miss the point in Article 5.27 in order to warn companies and entrepreneurs that salaries must be paid on time, otherwise they will be punished for an administrative offense. The director will be fined only if the first salary is paid earlier or on time, but there was an incident with the second, she was detained for a long time or completely forgot to give out.
Internal regulations
At enterprises there are regulatory local acts. They are developed locally by special internal departments. This may be a production unit:
- economists;
- by labor and salary;
- bookkeeping;
- frames.
Employees create:
- internal labor regulations;
- set the terms for payment of salaries in employment contracts;
- work with job descriptions.
Such documentation has its purpose. It is being introduced for a specific purpose. The rules give a concept to a newly hired specialist about the mode of operation of the company, and his duties are described in the employment contract. Job description establish what skills you must possess.
Features of local documentation
In each of the documents, the enterprise’s work schedule is established, the obligations of the parties are indicated, and the dates are indicated on which the employee will be settled for his work. Disputes have arisen among officials over whether it is mandatory to reflect the date of salary in each local act. Article 136 of the Labor Code of the Russian Federation recommends that dates be indicated in the internal regulations - this is a general document, its standards apply to all employees, and agreements are developed for specific individuals. In order not to have questions for the inspectors, it is possible in the agreements that are concluded with specialists to refer to items from the PTR. There are detailed salary dates. The director should be aware that there will be no liability for the payment of salaries ahead of schedule unless the general schedule is violated, and the next calculation with the staff will be made no later than 15 days later.
How to distribute numbers?
The legislator determined that in the internal regulatory documents all installations for calculations should be clear, it is not allowed to indicate uncertain dates. For example:
- It cannot be reflected - salaries are paid from the 1st to the 3rd or from the 15th to the 20th. It is possible - on the 1st of each month and on the 15th.
- In the local act, the expressions “twice a month” or “every 15 days” are excluded, since there are no certain numbers. Employees must know when exactly they will be settled.
- It is forbidden by law to indicate that payments are made no later than the 2nd and 16th, as there is also no clear position.
Payments can be made at the cash desk of the enterprise, but financiers prefer to transfer money to bank accounts with which the organization has entered into a cooperation agreement. To do this, the employee must apply for a salary transfer to the card.
What should I look for?
When a payment schedule is developed, the calculators need to provide for the time spent on transfers of mandatory tax payments so that the money arrives at the address on time and the company does not have any debts. You should know why part of the earnings are no longer called upfront. Now the accountant will have to calculate taxes from both parts. Previously, the entire amount was also subject to taxation, but the procedure was carried out at the time of payroll. Of the total amount, advance payment, other accruals and taxes were withheld. Now these are two independent financial transactions that are connected by the company, the position held and the time actually worked.
What to do with taxes?
The term for transferring personal income tax upon payment of wages is limited by actual payments and is established by article 226 of the Tax Code of the Russian Federation. Since the Labor Code of the Russian Federation indicated that the calculation with employees consists of two salaries, and the Tax Code in Article 223 requires you to transfer the final income, the calculator will have to decide when they fully pay their employees for the month in their organization - in the first half or in the second. It is necessary to withhold from all income accrued at the enterprise, and transfer the next day after payment.
Banking order
For financial transactions, each organization is served by a specific bank. The company enters into an agreement and becomes a member of the salary project. Settlements with staff also go to a specific financial institution. For example, they draw up a Mir card at Sberbank. The salary card gives the employee some privileges if he decides to take a loan:
- reduce the interest rate;
- increase the limit;
- allow you to participate in different programs;
- reduce the required documentary package.
The employee chooses how it is more convenient for him to receive payment for his work:
- in cash;
- transfer to the card;
- bank definition.
There is one limitation. If it is stated in the contract that the company conducts cashless payments and the specialist signed a similar condition, it is his right to agree to transfer money to the bank offered by the company. No one will prohibit transferring to the accounting office the current account of the financial institution of his choice.
Application for transferring salary to a card
In order for the accountant to regularly transfer the salary to the right address, the employee will have to fill out and submit the application to him. There is no strict form for this application, but you will have to follow the standard rules of office work. The document should not contain errors, corrections, but the following information must be indicated in the text:
- the name of the company and the name of the financier to whom the request is made;
- The applicant's full name, with contact details and position;
- in the narrative indicate the request for the transfer of income to the bank;
- indicate the details of the financial institution.
The application is signed and date is set. Details of the design can be found on the model.
Contract Adjustment
Changing the terms of payment of salaries in agreements is necessary in those cases if they do not comply with legislative provisions. Between the first and second salary the period is more than 15 days. To avoid misunderstandings with the fiscal authorities, it is necessary to change the schedule. All corrections need to be preliminarily familiarized with the staff, inform them of the reasons for the changes.
What to do with the holidays?
The laws say everything about rigor in the development of production schedules, which also includes the calculation with employees. The dates are approved in them, but what about the cashier, if the day the salary was paid on a weekend or public holiday? An employer should not leave his employees without money in his spare time from work. For this case, it is allowed to make payments before the holiday or weekend.
What awaits lawbreakers?
The word "responsibility" means for a leader of any rank that he is responsible not only to the law for his actions, but also to the staff performing the work in the organization. The delay in salaries is punishable, the head is obliged to compensate for material and moral damage caused by late payments. Charges are calculated on the basis of 1/150 discount rates currently in effect at the Central Bank of the Russian Federation. Before the state, the offender will be administratively or financially punished, provided that the guilt is fully proved. In the event of an initial violation in terms of the payment of salaries, the employer shall be appointed:
- To the official - announcement of a warning or a fine in the amount of 5,000 rubles.
- Entrepreneur - a fine of 5000 rubles.
- To a legal entity - payment to the state treasury of up to 50,000 rubles.
If the violation occurs again, the financial penalty will be doubled or a management ban will be issued.
The Labor Code in article 142 emphasizes that if the salary is delayed for more than 15 days, only then can different measures be applied. First of all, you should write to the leader with your claims in writing, get the same answer from him. This is necessary to collect supporting documentation that the employee tried to resolve the dispute in a peaceful manner. Untimely payment allows you to stop work, resume it after full payment. For the entire missed period, the director must pay, inform the employee of his good intentions when the dispute is successfully resolved. If the manager ignores the requirements of his staff regarding timely payment for labor, they can ask for help by contacting:
- to the union;
- Rostrud;
- court.
For contacting the court on the issue of remuneration, a deadline has been set. An employee can pursue his earnings in various ways for a year, then file a lawsuit. Usually, the matter does not reach the last event, no one needs legal proceedings, just a call from the labor inspectorate is enough. To do this, you must be officially arranged at the enterprise or have a properly executed employment contract in hand. As a result, we can conclude that none of the staff will complain about earnings received ahead of time, it is important to receive them on time or in general. All competent authorities need documentary evidence of each legal fact.