Labor activity at an enterprise of any type of property must be paid. Today, according to the Labor Code, wages are paid twice a month.
Russian law does not use the term “advance” and, moreover, does not establish its interest rate and terms of payment. But it clearly indicates that payment for the work activities of employees should be made twice during the calendar month.
Established concept
In the accounting environment, the first payment of part of the accrued wages is considered to be an advance. The oral recommendations of the Ministries of Labor and Social Development recommended that it be paid by the 16th of the current month. Who determines how much percent of the salary is an advance?
Expedient calculations
The terms of payment of the advance payment and the remaining share of wages, as well as the methodology for calculating them, must be included in the Regulation on Remuneration of Labor, which is prescribed for each organization regardless of its form of ownership.
Small enterprises and commercial firms pay an advance part of their salary without using any accounting formulas. This is a gross violation of the Labor Code, which clearly states that the advance as the first part of the salary should be proportional to the time worked upon. And yet, the advance is how much percent of the salary?
Rostrud indicates that the amount of the first payment for a calendar month cannot be less than the tariff rate determined for a particular employee. Consequently, the minimum payment is the salary for the working month, adjusted for the time worked upon, the number of advance payments. Therefore, accountants, calculating how much interest should be an advance on a salary, define it as half of the amount earned by an employee.
Grounds for calculation
In most modern organizations, salary is a small part of wages. An impressive share of it is created by various rewards and bonuses. Accountants, making calculations, summarize the remaining components that are part of the constant part of earnings: additional payments for difficult working conditions, possible allowances, payment for the replacement of employees, increasing ratios, additional payments for combining professions or positions.
When calculating an advance, all kinds of rewards and bonus payments are not taken into account. This norm is stipulated in the letter of the Ministry of Social Development and Health of February 25, 2009 under the number 22-2-709. The reason is simple. Bonus remuneration is calculated based on the amount of work (services) performed or the number of products produced. In some cases, bonuses are accrued for fulfilling increased planned obligations, which also becomes known at the end of the month. In accounting, calculating how much percent of the salary is the advance payment, they do not include the percentage of wages, as well as the amounts of material assistance and social benefits paid (they are not included in the salary category).
There are several methods
To find out the advance (this is how much percent of the salary), you need to make some calculations. They are performed on the basis of the time sheet of each employee and the journal of work or services performed.
First
One of the methods recommends summing the number of days worked from the first day to the day of advance payment. Then, the salary established by the employment contract shall be divided by the accounting norm of the calendar working month and multiplied by the calculated number of days worked in that month.
Second
With the piecework wage system, the advance is determined as follows. The basis is the actual production of products, works or services performed and tariff rates adopted by the company in a particular month. Here it is necessary to know not only the advance payment (this is how many percent of the salary), but also the fact that the percentage of personal income tax is not deducted from it . Therefore, it must be borne in mind that the remaining part of wages will be slightly less.
Third
There is a method that does not take into account holidays and weekends. The calculation is quite simple (days from the first day to the day of advance payment are taken into account). The tariff rate (or salary) is added up with premiums and surcharges and multiplied by fifty percent. This payment method has one big minus. The advance will be withdrawn for all weekends or holidays. And if it is May or, for example, January, then it is quite disadvantageous.
Fourth
There is a way that is considered fairer. A tariff (or salary share) is being added up with surcharges and allowances. The amount received is divided by the standard working hours for the calendar month and is multiplied by the norm of hours worked from the first day until the day of advance payment.
And in the case of partial working capacity, the advance is how much percent of the salary? If an employee was on vacation or for other reasons was absent from the workplace for a month, then an advance is not charged to him. If absences were partial, then the following calculation can be made. Calculate the amount of the advance for the worked half of the month, divide it by the norm of working time (also for half the month) and multiply by the time worked on the fact.
In order to minimize comments during various tax and accounting audits, it is necessary to specify in the Regulation on the remuneration of employees a clause explaining how the advance payment on wages is calculated. What it is is easy to learn from oral comments on this issue of the Ministry of Labor and Social Development. An advance is a payment for work in the first part of a calendar month.
The procedure for accrual and payment of wages
The hiring of a new employee requires the bilateral signing of certain documents, including an employment contract, which must specify the payment of salaries (terms, procedure) and other monetary rewards. The main part of the salary is the tariff or salary. On their basis, the remaining components of labor remuneration are calculated.
Salary - monetary compensation for the time actually worked by the employee, tariff - payments based on the number of works, services or products performed.
The rest of the salary motivating may include various payments, for example, a bonus. It is charged either once a month, or once a quarter, or for overfulfillment of the plan or other conditions stipulated in the labor agreement. Bonus payments are recorded in the documents as a percentage or a certain amount.
All sorts of odds are included in this part of earnings. For example, the district. It is local and is set by the administration of a certain territory: region, region, etc. In Moscow and the Moscow region, this coefficient is equal to unity, and in the Sverdlovsk region - 15%. It must be taken into account when calculating wages. In the northern regions of our country, the so-called northern allowances are in effect .
The salary of an employee in any region should not be less than the minimum wage. It is important to clarify here that the comparison should take place before calculating the regional or northern coefficient. The last increase in the minimum wage occurred on July 1, 2016 and amounted to 7,500 rubles. The next increase is provided for July 1 this year by 300 rubles.
From January 1, 2017, organizations of any form of ownership that pay less than the minimum wage will be held administratively liable. Penalties may exceed 50,000 rubles; for repeated violations, the director or chief accountant may be suspended for up to three years.