The Labor Code says that any employee should receive a decent wage for his own work, commensurate with his contribution. We will talk further about how wages should be paid, what are the features of their accrual, and what specific regulatory acts regulate this process.
General concept
Speaking generally about the features of wages, it is worth noting the significance of this concept, which is reflected in the content of Art. 126 of the Labor Code. The specified source says that wages are a certain remuneration that is issued to an employee for his work in the enterprise.
It is important to note that certain factors can affect the size of the patch, which include the qualifications of the employee, his experience, experience, as well as the quality of the work he performs and the conditions of the core business.
Normative regulation
All actions related to wages accrued and paid for employees are governed by the provisions prescribed by regulatory acts in force on the territory of the Russian Federation. These include:
- Constitution.
- Tax code.
- Labor Code.
In addition to these acts, the concept under consideration is widely regulated by the content of various resolutions issued by the government ("On the introduction of an 18-bit tariff grid"), letters of the Ministry of Labor ("On the specifics of remuneration of managers"), as well as certain provisions prescribing accounting rules in sphere of accrual and payment of wages.
In the regulation of issues related to how wages are paid to employees of the enterprise, an important place is taken by the instruction issued by the State Statistics Committee of the Russian Federation, which spells out the intricacies of compiling the wage fund at each enterprise.
It is worth noting that some issues related to how wages are paid to employees may be governed by local provisions adopted within specific organizations. It is important to note that their content should in no way contradict the requirements prescribed by federal law.
How wages are calculated
Before understanding the intricacies of how wages should be paid, it is important to determine the main features of the procedure for its establishment.
First of all, it must be understood that the size of the wage must certainly be set for each employee individually. As a rule, its amount is prescribed in the concluded contracts, as well as in labor contracts. The determination of the amount of wages should be made on the basis of the staffing table in force at the enterprise. In addition to the staffing table, this aspect can be regulated by other acts of a normative nature of local action:
- internal regulations;
- collective agreement;
- regulation on remuneration;
- bonus provision.
In addition to these acts, when determining the amount of wages, the employer must certainly take into account the minimum requirements established by the Labor Code and other laws of federal significance.
Features of payroll
How is salary paid? It is important to note that monetary compensation can be assigned both for the total time worked, and for a certain amount of work done. In both cases, in the second case, the accountant must use the data presented in the contents of the time sheet, a document maintained for each employee separately, to calculate the amount due. In the event that payment is made on a piece-by-piece basis, in order to calculate the total amount due for payment, in addition to the above timesheet, attention should be paid to individual orders and documents, which reflect the accounting of production.
It is important to note that any employee has the right to receive remuneration not only for the time actually worked, but also for periods of his own disability, rest time, downtime and some other compensatory payments. When calculating wages, it is also worth considering the allowances paid to the employee for overtime work, work on non-working days (on weekends and holidays), additional payments for combining and performing duties in special conditions, if any.
About the minimum wage
The legislator established that any employee has the right to receive that wage, the amount of which will be at least the level of the subsistence minimum established for a certain year.
The minimum wage for all employed persons is determined at the state level and may vary depending on different circumstances. It is important to note that the employer does not have the right to set the amount of wages below that presented, but only if the person has worked out the entire standard duration set for him (standard - 40 hours a week).
Currently, the legislator provides for the possibility of establishing a minimum wage, not only at the national level, but also at the regional level. It is important to note that, according to generally accepted rules, the regional minimum wage cannot be lower than the national minimum wage.
Taxes
It is important to note that under the law in force in the Russian Federation, any person must pay certain taxes on his income, which is wages.
In accordance with the provisions of the Personal Income Tax Code, almost all payments included in the wage structure must be taxed. As for the calculation of the required amounts, such an obligation lies directly with the employer, moreover, to calculate the amounts to be withheld, he must in the process of calculating the established amounts, before issuing them. Particular attention should be paid to the fact that the employer is obliged to provide reports on the amounts withdrawn as tax. Ultimately, wages are paid already taking into account the calculated amounts.
What is the statutory income tax rate for individuals? Currently, the Tax Code dictates two rates: 13% and 35%. In fact, the calculation is based on the first percent. As for the rate of 35%, it applies to gifts received by the employee and winnings, the amount of which exceeds 4000 rubles.
Tax deduction list
As mentioned above, wages are paid taking into account deductions made in accordance with the requirements of tax legislation. It is also worth paying attention to the fact that the legislator proposes a certain list of tax deductions, which the employee can use after the employer has paid to the respective funds and budgets of personal income tax. It is also important to note that tax deductions do not have any effect on the base used in calculating taxes from employee wages.
A number of deductions based on current tax law include:
- standard, which is provided for children and in some cases for the employee;
- social, which allows to significantly reduce the tax base by the amount required for education, treatment, etc .;
- investment, which is used to manipulate securities;
- property, which can be used in case of sale or purchase of valuable property (home, car, apartment, etc.).
Tax Periods
It is worth noting that the innovation of tax legislation adopted in 2016 established a single date on which the transfer of tax on personal income tax from the amount of the employee's wages should be made - no later than the last day of the month for which the amount was accrued. The employer must submit a paycheck issued not for each employee, but for all at once.
It is important to note that neither the amount of the salary nor the way it is provided to the employee (on the card, from the cash desk, etc.) affects the tax payment period.
The legislator provides for certain liability for violation of the deadline for tax reporting and transfer of the necessary amounts, presented in the form of interest on the basis of 1/300 of the refinancing rate for each fixed day of delay.
Payment term
In accordance with the legislation in force in the Russian Federation, wages are paid at least every 15 days (2 times a month). In this case, the first part of the payment is called an advance, and the second - the main amount. As practice shows, in fact, in the rules of most organizations it is established that advance payments to employees are paid on the 15th of the month, and the bulk of the salary is paid on the 30th or 31st.
It is worth noting that the dates in which wages are paid must certainly be indicated in the documents of the enterprise. As such may be:
- rules fixing the internal routine;
- regulation on remuneration;
- labor contract.
Having established the rule that wages are paid every half a month, the legislator determined the punishment for his violation. So, in case of delay in payment of the advance payment or the principal amount, the head of the company is held liable, presented in the form of compensation in the amount of 1/150 of the key type rate established by the Central Bank of the total amount of unpaid amount. Moreover, it is worth noting that penalties are charged for each day of actual delay.
Payment Procedure
Art. 136 of the Labor Code provides for a certain procedure for the payment of salaries, which any employer must follow. In accordance with it, the employee must be notified in a timely manner of the transfer of funds to him by providing him with a written report indicating the following data:
- the components of the payment (in case the payment is made not only in material form, but also in contentment);
- the period for which the accrual is made;
- the amount of additional payments due to the employee in accordance with the law;
- report on committed deductions;
- accrued salary amount before deduction.
In accordance with the rules established by the Labor Code, salaries must be paid in rubles, unless it is impossible to do so for any good reason. Only under an employment contract, wages are paid not only in money, but also in other values, but this should be agreed in advance with the employee and carried out only with his consent, which should be reflected in the agreement.
Payment Methods
The legislation provides an exhaustive list of methods for paying accrued salaries:
- by issuing through the cash desk of the organization in the hands of the employee (only in cash);
- by transferring a specific amount to an employee’s previously opened current account, which can be opened in any banking organization.
The process of issuing funds through the cash desk of the organization must certainly be accompanied by the maintenance of the necessary accounting documentation, which is necessary to confirm the intended use of funds by the employer.
How salary is calculated
It is important to note that in most cases, wages paid for the number of days actually worked are calculated using a certain formula. Let us consider it in more detail below.
To determine the amount payable as tax, you need to divide the salary established by the employment contract by the number of days worked, then divide the received number by 100% and then multiply by 13% (personal income tax rate).
In a situation where a person has any salary allowances or bonuses for any merit, they must also be taken into account when calculating wages. In the event that, in this case, the employee works according to the salary system, in order to calculate the amount of payment for him, the accountant must sum all the premiums, the salary itself, and then eliminate tax deductions, if any. Further, the amount received should be divided by 100% and multiplied by 13% - this way you can get the amount of tax payable.
To calculate the net amount of earnings to be handed over to the employee, the tax should be subtracted from the total accrued amount, the amount of which should be calculated by the above methods.