Advance payment when applying for a job

Labor Code of the Russian Federation on salary advance for newcomers

There is no mention of salary advances for newcomers in labor legislation. At the same time, in Art. 136 of the Labor Code of the Russian Federation establishes the following requirements:

• salary payment - at least every six months;
• the specific date of payment is established in internal local acts, but no later than 15 calendar days from the end of the period for which it was accrued.

Find out how to reflect salary accruals in accounting in our publication.

Labor Code:

• calls all salary payments “salaries”, the term “advance” is not used;
• determines the minimum number of salary payments per month, each of which is not of an advance nature, but is calculated based on the time actually worked;
• establishes the maximum permissible calendar gap between the first and second parts of the salary;
• reserves the right for companies and individual entrepreneurs to determine the dates for issuing money and calculation algorithms.

Learn about employer rights from the article.

What is the minimum advance payment?

What is an advance?

The regulations on labor regulations specify the dates for the transfer of the advance payment and the main part of the salary. Art. 136 of the Labor Code of the Russian Federation states that issuance is made twice a month. No more than 15 days should pass between payments.

Many organizations have a single advance amount for all employees, but this is not entirely correct. An employee may not work off the advance due to sick leave, personal vacations, etc. As a result, the amount of wages will be less than the advance paid, and the employee will have a debt that is quite difficult for the employer to keep.

It would be much more accurate to calculate the advance based on the time sheet worked. It contains information about each employee's working hours.

The Labor Code of the Russian Federation does not establish a specific amount or percentage of wages; in different organizations, the percentage of advance payment from the total amount usually varies from 30% to 50%.

The total salary may vary depending on various factors, which may change the amount of the advance.

We fix “salary” deadlines

Determine the dates of the first and second salary payments yourself. For example, you can set the numbers 30 (31) and 15 (16) respectively - officials consider this option optimal (letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709).

Download the salary slip form here.

Don’t forget about newcomers - it is also important for them to set the deadline for their first salary, and it may not coincide with the dates established by the company.

Make a description of salary aspects in a local intra-company act - this could be PVTR (internal labor regulations), regulations on remuneration, collective agreement, etc.

The following publications will introduce you to internal local acts that include “salary” aspects:

• “Internal labor regulations - sample 2021”;
• “Regulations on incentive payments with performance criteria.”

See below for specific wording on how to set wages.

The first salary has a separate deadline

When formulating the text of the salary part of internal local acts, be guided by the following rules:

• The salary payment deadline is a specific day, not a calendar period (not a “fork” of dates). Rostrud insists on this.

Find out more here .

• Distribute the days for issuing the first and second parts of the salary so that every half month workers receive payment for their work. This is a requirement of Art. 136 Labor Code of the Russian Federation.

Choose convenient dates based on the specifics of the company’s work. This could be, for example, the 10th day (final payment for the previous month) and the 25th day (advance payment for the current month).

It should be taken into account that with this formulation, newcomers find themselves in a special position - persons who started work on one of the days of the billing month. It turns out that with salary payments on the 5th (calculation for the previous month) and on the 20th (advance for the current month), an employee who started work on the 1st needs to pay only the advance on the 20th. That is, the gap between the start of work and the date of payment of the advance is more than ½ month, which is a violation of the law. We will tell you what to do in such a situation below.

Advance and terms of its payment

The Labor Code of the Russian Federation does not contain a definition of the concept of “advance payment”. However, the analysis of Art. 129 and 136 of the Labor Code of the Russian Federation allows us to conclude that the advance is wages for the first half of the month.

According to the law, wages are paid every half month, and the period between the date of accrual and the date of payment of wages cannot exceed 15 days (Article 136 of the Labor Code of the Russian Federation).

This means that the employee must receive his salary for the first half of the month on any day between the 16th and 30th (31st) of the current month. Conventionally, this will be considered an advance. For the second half of the month, the employer is obliged to pay the employee from the 1st to the 15th of the next month.

The specific date for the payment of wages must be established and fixed in a local regulatory act, collective or labor agreement. In order to plan financial flows, organizations can set different paydays for employees of different structural divisions (for example, workers should be paid on the 13th and 28th, and administrative personnel on the 10th and 25th).

The employer must pay the advance no later than the last day of the paid month (Article 136 of the Labor Code of the Russian Federation, letter of the Ministry of Labor dated February 14, 2017 No. 14-1/OOG-1293, letter of Rostrud dated September 26, 2016 No. TZ/5802-6-1).

If the period between payments exceeds 15 days due to the fact that the payment deadlines fall on non-working holidays, this will not be considered a violation.

Example

Since in this case the organization made payments to employees in compliance with all the requirements of the law, deviation from the frequency of payments cannot be considered a violation of the Labor Code of the Russian Federation.

Advances to newly hired employees - what and where do we prescribe?

Include the deadlines for advance payments to newly hired employees in the PVTR (or other local act) in one section describing the salary deadlines common to the entire team.

The following example can be used as a sample.

Example

At Tekhnostroyprom LLC, all salary nuances are reflected in the Regulations on Remuneration. Based on the modern wording of labor legislation, the company decided not to use the term “advance” and determined that salaries would be paid twice a month.

At the same time, for newcomers in the first month of work, special terms for payment of wages are provided, allowing:

• comply with the requirements of the Labor Code of the Russian Federation to pay wages at least every half month (more often is possible, less often is not possible);
• gradually (without prejudice to newcomers and the employer) transfer newcomers to the regular payment schedule provided by the company, without violating the requirements of labor legislation.

Excerpt from the Regulations on remuneration of Tekhnostroyprom LLC:

3.1. Salaries at Tekhnostroyprom LLC are paid:

• 20th day of the current month - for the 1st half of the billing month;
• 5th day of the next month - for the 2nd half of the billing month.

3.2. Deadlines for issuing salaries in the first month of work for newly hired employees:

3.3. Subsequent wage payments are made within the deadlines established by Tekhnostroyprom LLC, specified in clause 3.1.”

You can see the full text of the Regulations on remuneration of Tekhnostroyprom LLC at the link below:

Find out about local acts that help in your work from the following materials:

• «Regulations on business trips - sample»;
• “Regulations on the occupational safety and health management system - sample”;
• “Regulations for working with accounts receivable - sample”.

In addition to the deadlines, the local act may also contain an indication of the algorithm for calculating the amount of each salary payment, including the advance payment for the first month of work.

Payment of wages to newly hired employees

The company paid employees wages on the 25th and 10th of each month.
The labor inspectorate brought the company to justice under Part 1 of Article 5.27 of the Code of Administrative Offenses for violation of labor legislation in the form of an administrative fine in the amount of 30 thousand rubles.

The reason was that the company “has established a procedure for paying wages that infringes on the rights of newly hired employees, since after the 25th of the current month such employees do not belong to the category of recipients of wages issued on the 10th of the previous month,” the decision says court of appeal dated June 23, 2016 in case No. 7-202/2016).

The company intended to challenge the fine, pointing out that newly hired employees were paid wages in accordance with the employment contract. In accordance with Article 136 of the Labor Code, wages are paid at least every half month on the day established by the internal labor regulations, collective labor agreement.

The court refused to satisfy the demands, pointing out that the procedure established by the company for paying wages infringes on the rights of newly hired employees - the principle of paying wages no less than every half month is violated.

Source: Audit-it.ru

Advance on wages: legal basis and procedure for paying advances

Moreover, the payment is mandatory, as prescribed by law (Part 6 of Article 136 of the Labor Code of the Russian Federation as amended by No. 272-FZ of July 3, 2021).

if violations in the payment of wages are detected for the first time, the amount of the fine ranges from 30 to 50 thousand rubles. to a legal entity;

repeated violation of labor legislation in terms of settlements with personnel for wages - from 50 to 100 thousand rubles. (per organization).

The expediency of manual advance calculation can be illustrated with an example:

25,000 / standard working days (let’s say 22) * actual days worked (7) = 7954.54 rubles.

The statement must include 7,950 rubles.

Accountants are constantly arguing about the topic: is it worth adjusting the amount of wages by the amount of deductions?

We are talking primarily about personal income tax, which is most often 13% for residents of the Russian Federation.

Dt 51 “Current account” Kt 68.01 “NDFL”.

Salary advance: when to pay, how to calculate and how much it is

If there are no days worked, then there is nothing to issue.

At the same time, you will in no way violate the requirements of the law on two-time payment of wages: the law does not require making payments for the time that a person did not work.

Let's also look at this situation using a specific example: The company's management sent employee D.

on a business trip from February 1 to February 15, 2021. Should the accountant accrue D.

? If an employee is sent on a business trip, his place of work and average earnings are retained. Moreover, while on a business trip, the employee must perform an official assignment, and not a job function that is fixed in the contract.

How to pay an advance to a new employee?

Details in the materials of the Personnel System: 1.

Answer: How to pay a salary In what amount should an advance be paid? Establishing the same advance payment in a fixed amount for all employees of an organization is not recommended, since employees performing different job functions, as a rule, have different salaries and tariff rates. In addition, when paying an advance, it is necessary to take into account the actual presence of employees at the workplace.

Question from practice: how much to pay in advance on salary if the employee was on vacation, sick or absent for other reasons in the first half of the month. The advance must be paid in an amount no less than the employee is entitled to for the actual time worked.

Amount of salary advance and terms of its payment

The fact is that the advance is actually wages for the first half of the month.

That's the whole secret! First, the employee receives payment for the first half of the month, and then for the second.

The procedure for paying wages must be specified in the local documents of the organization.

How to pay wages to a newly hired employee?

This could be: Or you write it in the employment contract. So, we have established that there is a payment of wages for the first and second half of the month.

But in the future, we will still call the first half of the salary an advance - for brevity and because it is more common.

Let's continue studying Art.

From pay to advance: rules for calculating and paying salary advances in 2021

In addition, employees may demand compensation for delayed payment of wages, in accordance with Art. 235 of the Labor Code of the Russian Federation, since the situation of paying wages less than twice a month can be considered as untimely payment.

Depending on the method of issuing the advance (cash, transfer to a bank card, payment in kind), the list of documents that need to be completed will vary.

The general rule is that the advance payment must be issued using the same documents as the final payroll payment.

We pay an advance taking into account the latest clarifications from controllers

236 of the Labor Code of the Russian Federation (as amended by Federal Law No. 272-FZ). Unlike an administrative fine, payments are made in favor of employees whose rights have been violated.

In Letter No. 14‑4‑1702 dated 08/05/2013, when considering the issue of determining the amount of an employee’s salary for the first half of the month, the Ministry of Labor confirmed that the Labor Code of the Russian Federation does not regulate the size of the advance.

What methods of calculating advance payments are used in practice?

Let's look at the diagram. Methods for calculating wages for the first half of the month: Proportional to the time worked; As a percentage of salary; In a fixed amount (in rubles); The most preferred methods.

Source: https://u-bags.ru/%D0%B2%D1%8B%D0%BF%D0%BB%D0%B0%D1%82%D0%B0-%D0%B7%D0%B0% D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%BD%D0%BE%D0%B9-%D0%BF%D0%BB%D0%B0%D1%82%D1 %8B-%D0%B2%D0%BD%D0%BE%D0%B2%D1%8C-%D0%BF%D1%80%D0%B8%D0%BD/

Method for calculating advance payment when hiring

Establish in a local act the method for calculating the advance payment when hiring - it should not contradict the requirements of the law, which determines the calculation of the first and second salary payments based on the time actually worked.

Is it possible to set wages for the first half of the month at 40% of the salary and how to withhold personal income tax? You will find the answer to this question in ConsultantPlus. Get free access to the system and proceed to expert explanations.

It is impossible to establish an advance payment in a fixed amount for all employees - it is impossible to do without preliminary calculations.

In addition, you should take into account the requirements of legal acts and the opinion of officials regarding the minimum and maximum amounts of the advance:

Advance to a new employee in the first month of work - all about taxes

What is an advance payment as a method of payment when hiring?

Advance as the first part of a new employee’s salary

Advance payment as a prepayment to a newly hired employee

Advance as prepayment: what an employer needs to know

Vacation in advance for a new employee: nuances

Advances to new and current employees: reinforcement in local regulations

What is an advance payment as a method of payment when hiring?

An “advance” in labor relations involving new employees can be understood as:

1. The first part of the employee’s monthly salary (the second, therefore, is called “salary”).

Salaries must be paid at least once every half month (Article 136 of the Labor Code of the Russian Federation). As a rule, Russian employers divide it into 2 parts:

• “advance” (usually paid from the 15th to the 30th of the billing month);
• “salary” (paid from the 1st to the 15th of the next month).

It is important that the “advance” and “salary” are approximately the same. In any case, the advance payment for half a month should not be less than the salary in proportion to the time worked (letter of the Ministry of Health and Social Development of the Russian Federation dated February 25, 2009 No. 22-2-709). The same applies to salaries.

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1. Prepayment for work under an employment contract.

In general, a salary is given to an employee only upon completion of work. But it happens that the employer is forced to transfer an advance payment for labor before the end of the period for which it should be calculated. For example, this is possible if:

• for the reporting month is paid until the 25th day of a given month, “salary” - until the 10th day of the next;
• the reporting month is December, and in order for the “salary” to be accurately credited to employees, including newly hired ones, before January 10 - taking into account holidays and weekends, the accounting department transfers the “salary” in December as an advance payment.

1. Vacation pay provided in advance.

Working full time, an employee has the right to paid leave of 28 days (excluding northern and regional benefits that increase leave) after 1 year of work. But after 6 months of work, the employee has the right to request a vacation, and, moreover, paid for all 28 days - in advance (Article 122 of the Labor Code of the Russian Federation).

Advance as the first part of a new employee’s salary

So, the first scenario is to pay the new employee an “advance”, represented by the first part of the salary.

If the employer’s local regulations establish, for example, that an “advance” is paid before the 25th of the reporting month, and the main “salary” is paid before the 10th of the next month, then a new employee who comes to work must receive either an “advance” ”, or “salary” - depending on the start date of work.

For example, if a person started working on the 1st, then he will receive the first salary payment only on the 25th. Consequently, the requirement of Art. 136 of the Labor Code of the Russian Federation regarding the payment of wages every half month will not be fulfilled.

It is quite acceptable to issue advances to newly hired employees as separate interim payments - albeit later than the salary, but earlier than the advance “for everyone”, in order to comply with the rule on transferring wages for half a month. But such a payment should not discriminate against other employees (Article 136 of the Labor Code of the Russian Federation), and therefore the rules for its provision must be enshrined in local regulations.

Example

1. The procedure for paying wages (Section 3 of the Regulations on Remuneration).

3.1. Salaries at Trading-Consulting LLC are paid:

• 25th day of the current month - for the 1st half of the month;
• On the 10th of the next month - for the 2nd half of the previous month.

3.2. Newly hired employees are paid:

• when starting a job from the 1st to the 14th - on the 15th of the corresponding month;
• for admission from the 15th to the 24th - on the 25th of the corresponding month;
• for admission from the 25th to the end of the month - on the 10th of the next month.

At the end of the first month of work, the employee ceases to be considered newly hired and receives wages in accordance with clause 3.1 of the Regulations.

Advance payment as a prepayment to a newly hired employee

Payment of an advance in the form of prepayment for labor - as a method of calculation when hiring a new employee - for many legal reasons does not correspond to wages, because:

1. In accordance with Art. 132 of the Labor Code of the Russian Federation, wages are set based on the “quantity and quality of labor expended.”

Obviously, the “quantity and quality” of work can only be assessed by the fact of its completion. In the case of the advance in question, such an assessment cannot be made.

1. In accordance with Art. 136 of the Labor Code of the Russian Federation, when paying wages, the employer is obliged to issue pay slips to employees, which reflect the data on the basis of which wages are calculated. For example:

• number of hours worked;
• level of plan implementation;
• volume of work performed.

Source:

Advance amount for a new employee in the first month of work in 2017

When calculating advance wages, bonuses, sick leave payments, incentives and other amounts paid not for time worked, but according to other criteria, for example, for results achieved, are not taken into account. When calculating the minimum amount, the monthly amounts are first reduced by the number of taxes withheld, and 50% is taken from the remaining amount.

Necessary indicators when calculating When calculating advance payments, the accountant does not have final information on the work of the enterprise and each employee for the first part of the month, since this data is prepared only based on the results of the month. As a result, accrual may have certain inaccuracies, which are corrected during the final payroll calculation.

How much advance should I give in May?

Tax Code of the Russian Federation, determination of the Supreme Court of the Russian Federation of May 11, 2021 No. 309-KG16-1804). As a result, during these months you will have to withhold personal income tax twice. And in months with 31 days - only once. This creates confusion for both the accountant and the tax authorities.

ImportantNew rules for calculating advances in 2021 Salary advances in 2021, calculation according to the new one. Deadlines for payment of salaries and advances in 2018 The company does not have the right to transfer salaries to employees less than twice a month. It is not prohibited to transfer money more often.

For example, some firms pay employees compensation every week. But you cannot pay less frequently than every half month, even if the employee has asked for it in writing. From October 3, 2016, employers, according to new rules, determine the terms for issuing wages and advance payments.

The final payment must be paid no later than the 15th of the next month (Article 136 of the Labor Code of the Russian Federation).

Source:

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Salary advance, how to calculate it in a new way in 2018

When concluding labor agreements with its employees, the administration of an economic entity is obliged to issue appropriate remuneration for their work within the established time frame.

In this case, payments can be made several times during the month, the first of which is usually called an advance. Regulatory acts have clarified the salary advance in 2021 with a new calculation.

Now the size of the wage advance according to the Labor Code of the Russian Federation depends on the time actually worked.

Is the employer obligated to pay salary advances?

The procedure for paying remuneration to employees of the enterprise is regulated by the provisions of legislative acts, as well as internal documents of the enterprise itself.

It is stipulated that salary payments to employees must be made at least twice a month. However, it is necessary to take into account whether these people had working days during the period under review. If the employee worked, then he has the right to receive the first part of the salary.

However, the management of the organization does not have the right to cancel the transfer. For this, appropriate measures may be applied to him, including payment of compensation to the employee for days of delay in the employee’s remuneration.

In addition, concluded agreements with people working at the enterprise may provide for more frequent payment terms. If they are specified in the employment contract or internal local regulations of the organization, the company administration is obliged to comply with them.

bukhproffi

Attention! The company's management will not be saved by an employee's voluntary refusal to receive his salary in installments in several stages. The only option not to pay the first part to the employee is his absence from work during this period of time.

The newcomer was not given an advance - what are the consequences?

There is no specific provision of law establishing liability for late payment of an advance to new employees or incorrect calculation of its amount.

However, an employer who deviates from legal requirements cannot avoid liability. In this situation, general rules apply, namely:

An employer cannot avoid punishment if an employee asks for a salary in one amount once a month and his request is not denied (letter of Rostrud dated November 30, 2009 No. 3528-6-1). You can see detailed explanations of this position from an official from the Ministry of Labor in K+, having received free trial access to the system.

If your employee asks to pay him an advance payment several months in advance, and you meet him halfway, arrange such payment in the form of a loan with a minimum interest rate. Otherwise, you may have all sorts of problems: the advance may be considered an interest-free loan (the need to withhold personal income tax from the amount of the benefit from saving on interest), and you will have to immediately pay insurance premiums, etc., on the entire amount.

An employer who has not paid an employee (new or long-time) for the first half of the month will not be punished only if this employee did not work in the first half of the month (appeal ruling of the Moscow Regional Court dated 08/07/2012 in case No. 33-15891 /2012).

Results

Newcomers must receive their first salary payment no later than 2 weeks after starting work. All subsequent payments are made within the time limits set by the company for issuing wages (every half month, taking into account the actual days worked).

In order to comply with the salary requirements of the law for newcomers, it is necessary in the local act of the company to provide for special deadlines for the payment of the first salary. Otherwise, the employer may be subject to disciplinary, material, administrative or criminal liability.

Sources:

• Labor Code of the Russian Federation
• Code of Administrative Offenses of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.