Payment of wages through the cash register: terms and rules. Article. All Trainings.ru

Salary payment form

Employee benefits may be paid:

in monetary form (cash or non-cash transfers);
in kind.

In order to implement operations for issuing earnings in cash, the company initiates the withdrawal of the required amount from the current account to the cash desk. This procedure can only be carried out by an authorized official with whom a full liability agreement has been concluded. The check indicates the details of the person entrusted with receiving money from the bank.

In what form are wages paid?

Payment of wages is carried out in two stages:

Payment of advance payment. Advance payment can be made within the employee’s tariff rate, based on the period actually worked;
Payment of the remaining salary:

Payment of accrued wages can be carried out in two forms:

Monetary form of payment: cash and non-cash funds;
Payment in kind: with property assets of the enterprise.

Payment of wages in cash

Payment of wages in cash can be carried out in two ways:

In cash through the company's cash desk. If there are no funds in the enterprise’s cash register, then it is replenished by withdrawing them from the enterprise’s current account. To do this, the cashier or accountant of the company will need a checkbook. The balance of funds intended for payment of wages is either deposited or transferred back to the company's current account.

If the employee’s salary is deposited, then the corresponding statement is made in the salary sheet “opposite the employee”. An employee can receive deposited funds at any time.

A non-cash form of payment involves transferring wages to bank accounts and plastic cards of your employees.

Payment of wages in kind

Salary in kind can be issued in the following values:

Materials and finished products;
Goods;
Semi-finished products;
Fixed assets.

Salary in kind cannot be more than 20% of the total salary. Payment of wages in kind should be carried out only if there is an application from an employee of the enterprise.

Dates and frequency of payments

The Labor Code establishes the procedure for paying salaries twice a month. The final payment to the employee for the reporting period must be made before the 15th of the next billing month.

Employees must be paid wages (Part 6 of Article 136 of the Labor Code of the Russian Federation):
for the first half of the month (advance) – no later than the 30th (31st) day of the current month;
for the second half of the month - no later than the 15th day of the next month.
Specific dates and method (cash or transfer to a card) are established by an employment or collective agreement or a local regulatory act of the organization (for example, internal labor regulations or regulations on remuneration) (Letters of the Ministry of Labor dated August 10, 2017 No. 14-1/B-725, Rostruda dated 03/06/2012 No. PG/1004-6-1).

The period for paying wages from the cash register is limited to three working days from the date of receipt of funds in the cash book. After this time, all unclaimed amounts are deposited.

Employers are not authorized to independently shift the deadlines for settlements with staff, withhold cash in the cash register with the subsequent exceeding of the limit, and refuse to deposit funds. Legislation requires that the exact dates of income payment be recorded in local acts. If the organization has a large number of staff, then different deadlines can be set for each category of employees.

Important points

If an organization pays wages in cash, then certain standards should be taken into account. Thus, the period for paying wages from the cash register is strictly limited. The maximum period is five working days. However, the management of the enterprise has the right to shorten this period. Such a decision will have to be enshrined in a separate regulatory act.

The procedure for cash flow is regulated in separate Directives of the Central Bank of Russia No. 3210-U. Thus, for violating the provisions for conducting cash transactions, the company can be fined a substantial amount (fines from 50,000 rubles), as well as sanctions imposed on the implementation of activities.

All cash transactions, including payment of wages through the cash register, must be documented with appropriate documentation, both primary and accounting. The organization is obliged to determine which forms will be used in processing cash transactions. It is permissible to use standardized forms or develop your own forms. Approve all forms in the accounting policy (in the appendix) or in a separate order.

Documentation of salary payment

When paying employees in cash, the payment of wages from the cash register in 2021 can be confirmed by the following forms:

expense cash order, the template of which is recorded in sample KO-2;
payroll statement according to the T-49 form recommended by the State Statistics Committee;
pay slips T-53.

In payment forms, after the issuance of money, the handwritten signatures of the recipients of funds must be affixed. If an employee has entrusted a third party to receive his salary for him, the fact of delegation of authority must be confirmed by a notarized power of attorney. The original power of attorney at the time of payment is given to the cashier and filed with the payment documents (if this is a power of attorney for a one-time salary receipt).

The cashier's procedure when paying wages through the cash register:

Acceptance of payment forms signed by responsible persons. The forms must be signed by the accountant and the head of the company.
Verification of the identity of signatures in samples and documents accepted for execution.
Checking the consistency of the totals and their correctness in words.
Issuance of money to the recipient upon presentation of an identification document (passport).
If the payment is made by power of attorney, the details of the power of attorney are indicated in the notes column in the statement.

In cases where there are deposited amounts, the total amount of unclaimed money is indicated in the statement when closing it. The processed payment documentation is signed by the cashier and submitted to the accountant for verification. The accountant checks all the results, the correctness of the cashier’s report, and confirms the results of the reconciliation with his signature.

Issuing salaries from the cash register

5.2. “Labor Code of the Russian Federation” dated December 30, 2001 N 197-FZ (as amended on December 28, 2013). Article 136. Procedure, place and terms of payment of wages. The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract. Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. Article 142. Responsibility of the employer for violation of deadlines for payment of wages and other amounts due to the employee. The employer and (or) the employer's representatives authorized by him in the established manner, who have delayed the payment of wages to employees and other violations of wages, are liable in accordance with this Code and other federal laws. In case of delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. —————————————————————— The form was prepared using legal acts as of 05/28/2013. —————————————————————— In ______________________________ district court Plaintiff: ______________________________________ (employee’s full name) address: _____________________________________, telephone: _____________, fax: ______________, email mail: __________________________________ Representative of the plaintiff: ________________________ (data taking into account Article 48 of the Civil Procedure Code of the Russian Federation) address: _____________________________________, telephone: ____________, fax: _______________, email. mail: ___________________________________ Defendant: ___________________________________ (name or full name of the employer) address: _____________________________________, telephone: ____________, fax: _______________, email. mail: __________________________________ Price of the claim ________________________ rubles Statement of claim for the recovery of average earnings for the period of suspension of work due to delayed payment of wages “___”__________ ____ the year an employment contract No. ________ was concluded between the plaintiff and the defendant, in accordance with which the plaintiff performs labor duties in ______________________ in the position of __________________ with a salary according to the staffing table of __________ (__________________) rubles. In accordance with the terms of the said employment contract, wages are paid by the defendant no later than ____ and _____ days of each month. At the same time, in the period from “___”__________ ____ to “___”__________ ____ the plaintiff’s wages were not paid, which is confirmed by ______________________________. Thus, the delay in payment of wages for __________ is ______ days. According to Art. 142 of the Labor Code of the Russian Federation, in the event of a delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. “___”________ ____ the plaintiff sent a notice to the defendant about the suspension of work from “___”________ ____ due to a delay in payment of wages for a period of more than 15 days. “___”__________ ____ the plaintiff received notification from the defendant of their readiness to pay the delayed wages “___”__________ ____ the year “___”__________ ____ the plaintiff went to work, the payment of the wages delayed by the defendant was made, which is confirmed by ________________________________. However, as of “___”___________ ____, payment of wages for the period of suspension of work due to the delay in payment of wages from “___”__________ ____ to “___”__________ ____ was not made. The defendant did not voluntarily satisfy the plaintiff’s demand (claim) from “___”__________ ____ city N ___ for the payment of average earnings for the period of suspension of work due to the delay in payment of wages in the amount of _______________ (______________________) rubles, citing ________________ _______________________________________________ (or: remaining no answer), (reasons for refusal) which is confirmed by _________________________________. Based on the above and guided by Art. Art. 142, 236 of the Labor Code of the Russian Federation, Art. Art. 131, 132 of the Civil Procedure Code of the Russian Federation, I ask: to recover from the defendant in favor of the plaintiff the average earnings for the period of suspension of work due to the delay in payment of wages in the amount of _______ (____________) rubles and compensation for the delay in payment of wages in the amount of ___________ (_________________) rubles Attachments: 1. Copy of employment contract No. ____ dated “___”________ ____ 2. Evidence of delay in payment of wages. 3. A copy of the notice dated “___”________ ____ about the suspension of work. 4. Documents confirming the delay in earnings during the period of suspension of work due to the delay in payment of wages. 5. Calculation of the amount of claims. 6. A copy of the plaintiff’s request for payment of average earnings from “___”__________ ____ city N ___. 7. Evidence of the defendant’s refusal to satisfy the plaintiff’s demand. 8. Copies of the statement of claim and documents attached to it to the defendant. 9. Power of attorney of the representative dated “___”________ ____ city N ___ (if the statement of claim is signed by the plaintiff’s representative). 10. Other documents confirming the circumstances on which the plaintiff bases his claims. “___”________ ____ Plaintiff (representative): ___________________ (signature) ——————————— The price of the claim for claims for the recovery of funds, according to clause 1, part 1, art. 91 of the Civil Procedure Code of the Russian Federation, is determined based on the amount of money collected. State duty is not paid according to paragraphs. 1 clause 1 art. 333.36 of the Tax Code of the Russian Federation on claims for the recovery of wages (monetary support) and other claims arising from labor relations, as well as in claims for the recovery of benefits. —

Reflection in accounting

When making payroll settlements with employees through the cash register, accounting records must show the reduction of the company's available cash and repayment of obligations to personnel. This is done using standard correspondence D70 - K50. If the salary will be issued by transfer to card accounts, then the posting is made between the debit of account 70 and the credit of account 51. The deposit of funds is reflected by entry D76 - K70.