Salary payment terms
The timing of the payment of wages is regulated by Article 136 of the Labor Code of the Russian Federation, according to which it is paid:
- By issuing cash or transferring money to a person’s account.
- At least every 15 days, respectively, at least twice a month.
- Wages for a particular month must be issued to the worker no later than 15 days after the end of the month.
- Salary amounts are paid personally to the person (transferred to his account), unless otherwise provided by law.
All other issues related to wages can be decided by the head of the company at his own discretion, provided that he does not violate the above rules. Thus, the employer has the responsibility to:
- Determining the place for issuing funds.
- Determining the frequency of issuance (payments can be made more often than twice, for example, every week).
- Determining specific dates for the employee to receive advance payments and wages.
One of the common mistakes made by employers is to set a period rather than a specific date of issue. For example, wages will be issued from the 5th to the 10th. This is incorrect, the above article says that a specific date for the payment of salaries must be determined.
Salary and advance
It is the direct responsibility of the employer to pay the employee wages for the period worked. In this case, the calculation procedure is strictly regulated by law. In Art. 136 of the Labor Code establishes the following rules:
- wages must be calculated at least twice a month - every half month;
- the final payment must be received by the recipient no later than 15 days from the end of the period for which the calculation is made.
The term “advance” does not appear in the Labor Code, but payment for the first part of the month is traditionally called advance payment. According to the clarifications of the Ministry of Labor and Social Protection (letter No. 14-2/ОOG-1663 dated March 12, 2019, No. 14-1/B-911 dated September 21, 2016), payment for the first half of the month is carried out between the 16th and 31st days, and the final calculation is from the 1st to the 15th.
Important! The employer must set specific payment dates:
— provisions on remuneration; — labor or collective agreement.
If the exact date is not indicated, but only the calculation period, for example, “from the 16th to the 19th,” this is considered a violation.
In the classical sense an advance is an amount that is transferred for an obligation that has not yet been fulfilled. The law does not prohibit paying an employee in advance or every week. However, management does not have the right to accrue payments less than twice a month.
How to determine the payday and delay period
The Labor Code of the Russian Federation indicates that if the day designated as the date of transfer of advance payment or wages falls on a weekend, then the issuance of funds is carried out on the last day of work before it.
The table below shows several situations when you need to pay wages in advance and how this can affect the delay period.
Date of payment of wages (advance) | Date to which payment must be postponed | Delay period |
The date of payment of wages is determined on the 2nd of the month. May 2, 2022, according to the production calendar, will be a public holiday. | In this case, the salary must be paid no later than April 28, 2022, since all subsequent days will be days off. | Even if the employer pays wages on May 3, that is, tomorrow after the due date, the delay period will be 5 days. |
The salary transfer date is set on the 9th day of the month. May 9, 2022 will be a public holiday. | In this case, salary payment must be made on May 8, 2022 | If it is paid on May 10, then the delay period will be 2 days, since in this case the payment is automatically postponed to May 8. |
When can employees receive remuneration for their work?
The terms of payment of wages in the company are strictly regulated and are also enshrined in the Labor Code in Articles 136, 140 and 141. Currently, the following points should be taken into account:
- Salaries must be paid twice a month - the first part (salary advance) before the last day of the month, and the second part (salary itself) no later than the 15th. However, it is not advisable to set the dates exactly on the 15th and 30th. This must be done, for example, on the 20th and 5th of the month. This procedure for issuing remuneration to an employee is provided for by Law No. 272-FZ and Article 136 of the Labor Code of the Russian Federation
- Payments upon dismissal of an employee are regulated by Article 140 of the Labor Code of the Russian Federation. They must be carried out on the last working day, that is, on the day of dismissal. If it is impossible to transfer money to the employee on time, for example, due to his absence, then the money must be paid at the first request of the employee
- Vacation payments are made at least three days before the start of the vacation
- If an employee has died, then all payments due to him will be received upon application by his relatives, within seven days from the date of submission of documents
Compensation for delayed wages
Article 236 of the Labor Code of the Russian Federation establishes the following rules for the payment of compensation amounts for late wages:
- The amount of compensation must be no less than 1/150 of the approved key rate.
- Compensation is calculated on the overdue amount, and not on the entire salary;
- Compensation is issued immediately, along with your salary.
The legislation regulates only the minimum threshold of compensation; an organization can increase it by stipulating this in local regulations.
The employer needs not only to pay compensation to the employee, but also to accrue all insurance premiums, as stated in the letter of the Ministry of Labor dated April 28, 2016, No. 17-3/OOG-692.
Formula and example of calculating compensation for 1 day salary delay
At May LLC, salary payments are set on the 25th of the current month and the 10th of the next month.
The accounting department should have transferred the sales manager A.A. Korolev advance payment in the amount of 20,000 rubles. She did this not on the 25th, but on the 26th. Accordingly, the delay is 1 day.
Calculation of the amount of compensation for delay:
Compensation amount = advance amount*1/150*key rate valid on the day of settlement*number of days of delay
Compensation amount = 20,000*1/150*7.25% *1 = 9.6 rubles.
Personal income tax is not withheld from the amount of compensation, this follows from the Letter of the Federal Tax Service dated June 4, 2013 No. ED-4-3/10209.
Delay in settlement and punishment
If the money is not received within the period established by law and local regulations, this indicates a misconduct on the part of the employer. There is not a single basis in the law that would justify delaying wages. Payment of the advance and monthly salary is carried out in a similar manner, so it does not matter which part is not listed - the first or the second. Responsibility will be the same.
Question:
What are the consequences for an employer who fails to pay staff on time?
Answer:
Such behavior entails financial and administrative liability for the violator, as well as criminal punishment.
Table No. 1.
Forms of liability for an employer who does not pay wages on time
Type of responsibility | Rule of law | Sanctions | Note |
Material | Art. 236 TK | Each day of delay involves the accrual of a penalty - at least 1/150 of the Central Bank key rate. | Compensation is paid automatically, without the employee’s application. The employer is not necessarily at fault. |
Administrative | Part 1, part 2 art. 5.27 Code of Administrative Offenses | Penalties apply:
Repeated violation:
| There must be guilt, for example, in the form of intent or negligence in one’s duties. |
Criminal | Art. 145.1 CC | An entity that partially does not pay wages to employees for more than 3 months may be:
| There must be guilt. A more severe penalty is provided if the payment was not transferred in full or non-payment provoked grave consequences. |
When must an employer pay compensation amounts?
The employer must provide compensation immediately with wages, reflecting it as a separate line on the payslip.
Example: May LLC was supposed to issue wages on the 5th, but delayed them by 1 day, and they were paid only on the 6th. In this case, compensation must be calculated and paid along with earnings on the 6th.
When should compensation be given for an overdue advance, when paying an advance or salary? Payment of compensation amounts for delayed advance payments is made on the day it is transferred to employees, and is not postponed until the date of wages.
Main types of liability for delayed wages
Since delay in payment of wages is a violation of labor laws, liability is provided for this. It is divided into several types, depending on the amount and for how long it was detained.
Type of responsibility | Punishment |
Material | Financial liability is the payment of compensation for violation of deadlines for the payment of wages. |
Administrative (in accordance with paragraph 6 of Article 5.27 of the Administrative Code) | This type of liability occurs if payments are delayed for more than 15 days and if the employee contacts the regulatory authorities. In this case, the amount of fines will be: · For entrepreneurs – 1000-5000 rubles · For officials – 10,000-20,000 rubles · For legal entities – 30,000-50,000 rubles · Temporary suspension of activities is possible It must be remembered that the labor inspectorate does not have the right to impose a fine, but first issue a warning. It depends on the specific situation |
Criminal | Responsibility arises for very serious violations. It is provided for in Article 145 of the Criminal Code of the Russian Federation and can be expressed as: · Fine in the amount of income for 3 years · Ban from holding certain positions for 5 years · Forced labor or arrest for up to 3 years If the salary is not paid in full within 2 months, partially within 3 months, or the salary is below the minimum wage and is paid in that amount for 2 months, then the employer faces criminal liability |
What to do if the company management refuses to pay compensation
In most cases, the employer does not charge compensation for late wages by default, especially if the delay was only one day. The amount to be paid with such a delay will be very small, but in this case, workers must still defend their rights.
To begin with, you can contact the management of the enterprise in writing with a request to accrue the compensation due. The application is drawn up in free form.
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If management refuses to calculate compensation, the employee can appeal the violation of his rights to the relevant organizations.
In the table below you can see where a person whose rights have been violated can turn:
Name of company | Application procedure | Complaint consideration period |
State Labor Inspectorate | The employee writes a statement listing all the facts of what happened. | Within 7 days |
Prosecutor's office | The employee writes a statement (complaint) in which he indicates all the facts of what happened | Within 30 days |
Judicial authorities | The employee files a statement of claim, which must contain the specific demand of the plaintiff, in this case the calculation of compensation | In the order of consideration of cases by the court |
Responsibility of the enterprise for delays in wages and non-payment of compensation
An administrative penalty may also be imposed on the employer for delaying wages. As well as for refusal to voluntarily accrue compensation for late payments. There is no separate article in the Code of Administrative Offenses of the Russian Federation for delayed payments, therefore the punishment is imposed in accordance with paragraph 6 of Article 5.27.
In this situation, the penalty is:
- From 1 thousand to 5 thousand rubles for individuals who are individual entrepreneurs;
- From 10 thousand to 20 thousand rubles for responsible employees of the company;
- From 30 thousand to 50 thousand rubles in relation to a legal entity.
This administrative penalty can be imposed on the employer even if the salary is delayed by 1 day.
If wages are delayed, the employer is obliged to pay compensation to employees, even if the delay is only one day. Compensation must be accrued by the employer on a voluntary basis; moreover, he must inform employees that they are entitled to compensation. As a rule, this information is included on payslips.
Do they have the right to delay wages in 2022?
Not all employers comply with the established law by adhering to its implementation. Every second person admits a delay in salary. Does the employer have the right to withhold wages, and where to go in such a case - two questions that interest those who do not manage to see their honestly earned money on time.
Based on Part 1 of Art. 142 of the Labor Code of the Russian Federation, responsibility for delays in wages lies with the employer and other representatives authorized by him. Responsibility is exercised on the basis of this Code and other federal laws. Article No. 236 of the Labor Code of the Russian Federation provides that compensation is awarded to the employee for wages not paid on time. For each day of delay, a percentage of the amount required to be paid is taken.
Read our article about what to do if your salary is delayed.
In cases where the employer delays payment, the employee has the right to appeal to higher authorities. Within 30 days after receiving a complaint, the supervisory authority conducts an inspection at the enterprise. The facts specified in the complaint are verified, and documents on salary payments are requested from the employer. After a violation is detected, an order is issued with the listed facts of the violation and a time is set for their correction.
After the deadline has expired, inspectors re-inspect. In cases where violations are not eliminated, the employer and his authorized representatives are held administratively liable.
Instructions for collecting wages
Delay of wages by the employer is prohibited by the labor legislation of the Russian Federation. If the boss refuses to pay earned money, the employee has the right to file a claim. If the employer fails to act, after receiving an official request to transfer wages, you can write a complaint to the Labor Inspectorate or file a claim in court.
Preparing a claim
The employer is obliged to pay wages on the day agreed upon in the employment contract. In case of dismissal of an employee, funds are issued on the last day of work, or on the first day of his application for salary.
The Labor Code of the Russian Federation allows termination of the performance of labor functions if the employer refuses to pay wages for two weeks, or more precisely 15 working days.
Asking your boss to give you a salary is useless. It is better to act in an official manner. The first stage is drawing up a claim addressed to the head of the enterprise.
There is no single claim form. However, the document should include key points:
- Full name of the employee, his position, contact telephone number and residential address;
- company name;
- Full name of the manager and his position;
- the name of the document itself (in our case, this is a claim for non-payment of wages);
- essence of the claim;
- requirements;
- consequences of failure to comply with the requirements described in the claim;
- date and signature of the applicant.
It is important to describe the problem in as much detail as possible. Explain at what point the employee did not receive wages, the approximate amount, as well as the consequences for the employee due to non-receipt of income.
For example, if an employee is obliged to repay a loan, then it is worth indicating the delay in fulfilling loan obligations, as well as the amount of accrued penalties and the total amount of accumulated debt.
Describe the requirements. Ask to pay not only wages, but also compensation required by law.
Submitting a complaint to the employer
A claim to the head of the enterprise can be sent in three ways:
- personally into the hands of the employer, or through his secretary;
- by Russian Post by registered mail.
In the first case, it is necessary to confirm receipt of the claim by affixing the date and signature of the receiving person. If the employee decides to send the document by mail, then he should order it. Confirmation of receipt of the claim by the manager will be a notification of delivery of the envelope.
Important!
The claim is drawn up in two copies. One is given to the manager, the second remains with the employee.
Complaint to the Labor Inspectorate
A complaint should be sent to the labor inspectorate if management fails to act after receiving a complaint.
There are no special rules for drawing up a document at the legislative level. However, for a fair assessment of the employee’s problem by department employees, the complaint is drawn up in duplicate, and the following information is indicated in it:
- full name of the department and its location;
- if possible, you can indicate the name of the official authorized to accept such documents;
- The applicant's full name, home address, telephone number, place of work and position;
- name of the enterprise where the employee is employed, address;
- Full name of the manager, his position;
- name of the document (complaint);
- the essence of the problem with a consistent and detailed description of it.
- requirements for the employer;
- request to the inspectorate employee to conduct an inspection of the enterprise;
- date of filing the complaint and signature of the applicant.
Important!
The labor inspectorate will refuse to consider a complaint if the document does not indicate the applicant’s full name and contact information.
The complaint is submitted personally to an employee of the department. In this case, the receiving party will mark the registration of the document.
A claim against an employer to the labor inspectorate can be sent by Russian Post by registered mail with notification. Confirmation of receipt of the envelope by the department will be the form given to the sender in case of delivery of the letter.
Going to court
If the measures taken by the employee against the manager did not lead to results, and the company still refuses to pay wages, you can file a claim in court.
Important!
The judicial authority will reject the claim if the citizen did not try to resolve the conflict peacefully, that is, without trial, but by filing a claim or filing a complaint with the labor inspectorate.
Through the court, an employee can recover not only unpaid wages, but also compensation for moral damage.
You can contact the judicial authority three months after the date of the first delay in wages or partial payment.
Important!
A claim for recovery of wages is filed only in a district or city court. The magistrate does not have the right to consider such cases.
For filing a claim in a labor dispute, the employee does not pay a state fee, and the costs are subject to recovery from the employer, but only if the employee’s claims are recognized.
The statement of claim is drawn up taking into account the information required to be included in the document, in free form. Sent personally through the department office, or by registered mail with notification.
What to include in the statement of claim
There is no single sample statement of claim for recovery of wages. However, the applicant must include some information in it.
- Fill out the header in the upper right part of the sheet. Here the name of the court, its location, the name of the plaintiff and defendant, indicating the place of residence, location and contact telephone numbers are indicated. Below is the amount of the claims, which includes the amount of unpaid wages, as well as compensation for moral damage.
- In the middle of the page you must write the name of the document. In our case, this is a “Statement of Claim for the recovery of wages and the amount of compensation for moral damage.”
- Next, the plaintiff describes the essence of the problem, starting with his full name, date of birth, place of work and position held. The main thing is to clearly and consistently describe your actions, as well as the manipulations performed by the employer.
- After describing the problem, it is necessary to present demands to the employer, supporting them with a link to current legal regulations. Thus, the employee proves the legitimacy of his claim.
- The documents attached to the claim are listed below, dated and signed.
The claim is drawn up in triplicate. One remains with the plaintiff, the second is sent to the court, and the third is sent to the defendant.
Measures of employer liability for delayed wages
If the employer refuses to pay wages or pays them incompletely, the employee has the right to file a complaint with the labor inspectorate and the court.
If the enterprise is found guilty, management will be punished. Its type directly depends on the severity of the offense. At the legislative level, three types of employer liability for non-payment of wages are approved: material, criminal and administrative.
Administrative punishment
The employer will incur administrative punishment if it violates the terms of payment of wages. Types of penalties are approved at the legislative level.
Important!
Administrative punishment will follow only if the employer is officially found guilty of violating the terms of payment of wages.
Table of fines in 2022
The amounts of fines are relevant for 2022 – 2022. Their change is possible only if the Government of the Russian Federation issues regulatory documentation regulating the amendment to the code.
The person who will suffer administrative punishment | Amount of fine for a primary violation, thousand rubles. | Amount of fine for repeated violation, thousand rubles. |
Executive | 1 – 5 | 10 – 20 |
IP | 1 – 5 | 10 – 20 |
Organization | 30 – 50 | 50 – 70 |
Important!
If the employer refuses to pay the fine, enforcement proceedings may be initiated against him.
Material liability
Based on the Labor Code of the Russian Federation, the employer is obliged to pay compensation for delayed wages, the amount of which depends on the employee’s average monthly salary, the Central Bank refinancing rate and the amount of delay.
In accordance with labor legislation, the employer is obliged to independently, without application, calculate and pay the amount of compensation.
Important!
The compensation amount for delayed payment of wages is due to the employee, regardless of the reasons for the delay in transferring funds.
Even if the employee himself refused the advance, the employer will be fined for non-payment
Labor legislation obliges the employer not only to pay wages in full, but also establishes specific payment terms, beyond which the employer automatically bears responsibility, regardless of whether he is at fault.
It is important to understand that the date of payment is always considered the date of actual receipt by the employee of the amounts due to him in cash or non-cash form, and not the date of creation of the cash order or payment order, clarifies the State Tax Inspectorate of the Moscow Region.
Some employers mistakenly believe that by sending a payment order to the bank to credit funds to employees' accounts within a specified period, they are not responsible if the actual crediting of amounts due to employees is made by the bank later than the established payment date. However, this is not true. In any case, the employer will be held liable for failure to meet payment deadlines.
Also, if the employee himself turns to the employer with a written request to pay the amounts due to him outside the established period, for example, to pay him wages once a month or to pay for vacation after it begins, this will not be a basis for releasing the employer from liability .
The labor legislation of the Russian Federation does not provide for any exceptions that relieve the employer of liability for failure to pay wages on time.
The Labor Code establishes the employer's financial liability in the form of mandatory monetary compensation paid to the employee in the amount of not less than one hundred and fiftieth of the Central Bank key rate in force at that time on amounts not paid on time, for each day of delay, starting from the next day after the established payment deadline until the actual day calculation inclusive.
At the same time, payment of monetary compensation does not relieve the employer from administrative liability provided for in Part 6 of Article 5.27 of the Administrative Code, which establishes that non-payment or incomplete payment of wages on time entails a warning or the imposition of an administrative fine:
- for officials in the amount of 10 to 20 thousand rubles;
- for individual entrepreneurs - from 1 to 5 thousand rubles;
- for legal entities - from 30 to 50 thousand rubles.
In addition, administrative liability is provided not only for violation of the requirements of Article 136 of the Labor Code, regarding the payment of wages at least every half month, but also for violation of the requirement to establish specific dates for the payment of wages in the organization at least every half month, as well as for non-compliance established payment days subject to actual compliance with the requirement to pay wages at least every half month.
In this case, administrative liability arises under Part 1 of Art. 5.27 of the Administrative Code in the form of a warning or the imposition of an administrative fine:
- for officials in the amount of 1 to 5 thousand rubles;
- for individual entrepreneurs - from 1 to 5 thousand rubles;
- for legal entities - from 30 to 50 thousand rubles.
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