Transferring salaries to cards without connecting a salary project

Receiving a salary is probably the most pleasant moment in an employment relationship. Both the employee and the employer want the moment of payment to pass without difficulties, as simply and quickly as possible for both parties. Previously, money transfers were made exclusively in cash - according to a statement. A little later, the employer provided employees with the opportunity to use the services of a specific credit institution. How are things going with this today?

• Can an employee receive remuneration for his work on a plastic card of any bank?
• How is this procedure completed?
• Are there any nuances to reflecting such posting of funds in accounting?
• What is the position of the Labor and Tax Code of the Russian Federation on this matter?

Let's look at it below.

Question: Does the employing organization have the right, based on a written application from an employee, to transfer wages to a Yandex wallet that is linked to the bank card of the NPO “Yandex.Money”? View answer

We regulate the financial relations “employer-employee”

Any work must have a reward - a basic axiom and article from the Constitution of the Russian Federation. The procedure for paying remuneration for labor is determined by regulatory documents, first of all, by the agreement of the parties on mutual cooperation in the labor sphere, that is, an employment contract, the provisions of which should not contradict current legislation. This procedure can also be regulated in a collective agreement.

1. Art. 56 of the Labor Code of the Russian Federation directly speaks of the employer’s obligation to ensure that hired personnel receive full and timely payment of their wages. This article also regulates the employee’s right to receive written information about the composition of his wages, the amounts of accruals and deductions for any period.
2. Art. 57 of the Labor Code of the Russian Federation calls payment for labor one of the essential conditions of an employment agreement.
3. Art. 129 of the Labor Code of the Russian Federation gives an exhaustive definition to the concept of “wages”, listing its components.
4. Finally, Art. 136 of the Labor Code of the Russian Federation states that the salary is handed over directly to the employee, except in situations where a different method is prescribed by the employment contract. This “other way” may well be the transfer of wages to a current account, from which it can be withdrawn using a plastic bank card.

Question: An employee of the organization lost her bank card. Is it possible to transfer her salary to the card of a spouse who is not an employee of the organization? View answer

Does an employee have a choice about how to receive their salary?

In accordance with the provisions of the Labor Code of the Russian Federation (Part 3 of Article 136), the employer can pay wages to a bank account. The conditions are determined in the collective labor agreement.

If the document indicated a non-cash form of salary payment, and the employee agreed to sign it, he will no longer be able to change his decision.

But if such a condition is not specified initially, management has no right to demand a forced transition to a new format for transferring wages.

This can only be done by mutual agreement of the parties. If it is not achieved, the employer is obliged to issue funds through the cash desk.

Is it possible to pay wages in kind?

Permitted methods of paying wages

An employment contract may provide for any method of transferring to an employee the remuneration he has earned for his work. Among the methods of issuing salaries permitted by law, the leading ones are:

• from the cash register against a signature on the statement using cash;
• non-cash payment (upon a written application from the employee attached to the employment contract);
• to a card account (as agreed by the parties);
• in kind (no more than a fifth of the salary amount);
• by postal transfer (also subject to approval).

REFERENCE! In practice, a single method of paying salaries within one organization is usually adopted.
However, the employer does not have the right to impose on an employee an inconvenient method of payment: consent must be obtained from both parties to the employment relationship.

Questions

Today, transferring salary to a card is a very common operation that gives rise to many subjects for discussion. The most relevant ones are listed below.

What to do if Sberbank has not transferred the money in full?

First of all, you should immediately contact your employer’s accounting department. Most likely we are talking about an error in the payment order executed by the credit institution.

How to arrange everything correctly if the salary is gray?

In this case, only the official part of the income is subject to transfer to the card.

Is a 2-NDFL certificate valid without a stamp? Information is in our article. What is the profitability threshold? A detailed description of the concept is here.

How to make a transfer to a foreign citizen?

Any payment in favor of a non-resident, if it does not relate to retail sales or provision of services, is considered a foreign exchange transaction and must be made in non-cash form. Otherwise, the company faces penalties from the Federal Tax Service.

Therefore, the foreigner is required to provide details for transferring funds. The Labor Code of the Russian Federation does not apply to him and he has no right to refuse.

What to do if you transferred funds to a blocked card?

The plastic carrier is just a kind of key to a bank account. Money can be withdrawn by contacting the lending institution directly.

Are there any specific transfer requirements for a deceased employee?

In relation to the deceased, the local acts of the company cease to apply and all further settlements are made with his relatives.

Is it necessary to specify the transfer of funds to the card in the employment contract?

If such an opportunity was not provided, then non-cash payments with a subordinate are impossible.

What to do if there is an erroneous transfer?

In this case, the salary will be considered not paid on time.

The organization and responsible officials will be fined, and the injured employee will receive compensation for the delay.

When to transfer personal income tax?

The tax must be sent to the budget no later than the day following the date of payment of salaries for the second half of the month.

Is it possible for an employee to refuse and receive money through the cash register?

The employee himself chooses one of the payment methods established by the contract. He must notify about changes no later than five days before transferring funds.

So, today the employee has the right to independently determine the procedure for remuneration for work and, if necessary, make amendments.

The company, in turn, is obliged to organize payments every two weeks and compensate for any delays.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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1. via the form (below), or via online chat
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Salary

How to switch from cash to a non-cash form of salary issuance

This convenient method, which facilitates calculations and saves time for accounting employees, is becoming the most popular in various organizations. If the company previously adopted a different form of settlements with personnel, then in order to change it, you need to complete a number of procedures prescribed by law:

1. Make a decision on another form of payment of labor remuneration (in our case, non-cash).
2. Issue an order for the enterprise and familiarize employees with it under their visa in the accompanying sheet.
3. Record the decision made in regulatory documents (collective agreement, employment contracts). Additional agreements must be drawn up for previously concluded employment contracts.
4. Employees write applications in which they ask the employer to transfer their salary to a bank card. Such a statement will guarantee their consent.

Is it possible to pay the salary of a deceased employee to his salary bank card ?

How to connect a salary project to Sberbank business online

An easy way to connect is via the Internet:

1. Submit an application through the official website at the link: https://www.sberbank.ru/ru/legal/bankingservice/cards/salaryproject#orderk . It is also possible to submit an application through a mobile application.
2. Use a special banking service.

To access the service, you must be personally present at the office of the financial institution. A personal account is a financial instrument of an individual and legal entity that controls and carries out transactions with funds. The bank has created instructions for using the service, which will help you complete the required transaction.

To activate the salary project, the bank requires you to submit an application, the form is provided upon concluding the agreement.

Selecting a salary bank

Previously, the choice of issuing credit institution was entirely in the hands of the employer. The company entered into an agreement with the bank, the terms of which seemed more favorable to it. At the same time, convenience for employees was not always taken into account, for example, the location of ATMs for withdrawing money or the ability to pay with a card only in certain stores.

Since 2015, the situation has changed radically. The prerogative of choosing a credit institution was given to employees. The following options are possible:

• the employee agrees with the choice of the issuing bank with which the employer has entered into an agreement, confirms this in writing, and the employer includes him in the register of employees served by this bank; a current account is opened for the employee and a plastic salary card is issued;
• the employee himself chooses a credit institution that is convenient for transferring earned funds to him, and he himself enters into a banking agreement, providing information about his card account in a written application to the employer.

NOTE! The payment method and the credit institution itself can be changed by the employee no later than 5 working days before the next salary payment. Moreover, the law allows a situation in which, for certain periods of work, the employee’s salary can be transferred to the cards of different banks at the request of the employee, the main thing is to notify the accounting department about this in a timely manner. Theoretically, this can be done once every half month, since wages are paid at least twice a month.

Step-by-step instruction

In the Organization, according to the local act, wages are paid twice a month: on the 25th and 10th. Payments are made under the salary project to the cards of employees, except for Gordeev N.V., who was hired on May 23, 2021 and indicated in the application a personal card for transferring salaries.

On June 08, 2021 (postponed from June 10), salaries for the second half of May were paid.

Tab. No.	Last name I.O. employee	To payoff	Payment method
1	Komarov Vladimir Sergeevich	28 200	salary project
4	Mashuk Ksenia Valerievna	16 450	salary project
9	Gordeev Nikolay Vasilievich	10 839	to a personal card
Total	55 489

Personal income tax for May 2021 was paid on the same day.

Step-by-step instructions for creating an example. PDF

date	Debit	Credit	Accounting amount	Amount NU		the name of the operation	Documents (reports) in 1C
				Dt	CT
Payment of wages according to the salary project
June 08	—	—	44 650	Formation of payment statement	Statement to the bank - According to the salary project
	70	51	44 650	44 650	Salary payment	Write-off from current account - Transfer of wages according to statements
Paying salaries to employees' personal cards
June 08	—	—	10 839	Formation of payment statement	Statement to the bank - To employees' accounts
	70	51	10 839	10 839	Salary payment	Debiting from a current account - Transferring wages to an employee
Payment of personal income tax to the budget
June 08	68.01	51	13 761	Payment of personal income tax to the budget	Debiting from a current account – Tax payment

For the beginning of the example, see the publications:

• Advance payment
• Payroll

Sample application

An application to transfer wages to a specific bank chosen by the employee must be submitted to the accounting department or directly to management, therefore it can be written either to the accountant (chief accountant) or to the general director.

Question: What should an employer do if an employee refuses to write an application to receive wages on a bank card as part of a salary project, if such a condition is provided for in the employment contract? View answer

The application must indicate bank details and the period from which the salary should be transferred there.

To the chief accountant of Torgservice-Yug LLC, Konstantin Stepanovich Razumovsky, from the storekeeper Anatoly Ivanovich Lisovsky

STATEMENT

Please transfer the salary due to me and all other payments to a bank card using the following details:

Recipient: Lisovsky Anatoly Ivanovich INN of the bank 7702070139 KPP of the bank 770943002 Recipient's account No. xxxxxxxxxxxxxxxxxx Recipient bank: Central branch of VTB Bank (PJSC) Correspondent account No. xxxxxxxxxxxxxxx BIC 044525411

Purpose of the transfer: transfer of wages for April 2017 to the card of Anatoly Ivanovich Lisovsky, contract No. 07070707, not subject to VAT.

/Lisovsky/ Lisovsky A.S. March 25, 2017

Transferring salary to a card without a salary project

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Previously, money was issued everywhere in one way - from hand to hand. But now non-cash payments have appeared, which often baffle employers and employees of enterprises. Often there is a need to transfer salaries to a card without a salary project. And many people don’t know if this is possible? To understand the situation, let’s look at domestic labor legislation.

How are salaries transferred under the salary project?

If such a project does exist, then everything is quite simple. The employee writes an application to be connected to this association.

This application is sent to the partner bank. And there the number of so-called salary earners is grouped together. Each of them is given a card.

On payday, money is easily transferred to them. This allows you to simply keep a report to the employer, make a profit for the bank and bonuses for those who receive money this way.

Is it possible to transfer salary to a card without a salary project?

Part 3 of Article 136 of the Labor Code of the Russian Federation states that an employee must receive money in the place where he works. Or this can be done to the account specified by the employee himself, if this is provided for in the employment contract or other agreement.

That is, the law allows the employee to indicate any coordinates for transferring wages. But this must be stated in advance in the company documents.

Some companies document in their charter that all salaries are calculated only within the framework of the salary project and in no other way.

It would seem that there is no way to step aside here. But the law is on the employee’s side. And if an employee proves that he really needs to receive money into a different account, then the employer is obliged to change the employment contract. Add the appropriate addition there.

So receiving money without a salary project is everyone’s right. And the employer must help in the exercise of this right.

How to transfer your salary to a card without participating in salary projects?

To do this, you simply need to write a free-form application addressed to the management, where you indicate:

1. Your data;
2. The name of the bank where you want to send money;
3. BIC of the selected bank (here is an article about what it is);
4. Current and correspondent account number (correspondent account).

Your application should be reviewed within one working week. Management will create a special order. And when everything is finalized, the money will be paid to where you sent it.

It is worth noting that this must be done no later than 5 days before payday. Otherwise, you simply won’t be able to complete everything on time.

Transferring salary to a card without a salary project in 1s 8

If you are an accountant and you need to make official calculations, then calculating salaries without a salary project in 1c is done something like this:

1. Open a bookmark;
2. Go to “salaries and personnel”;
3. Then “salary”;
4. "Vedomosti";
5. "Create".

In the new document you have to select “Transfer to bank account”, then “Record” and “Close”.

After this, move the cursor over the made statement and click “Create based on.” Then select the required order. Then everything should look normal to the tax service.

Particular attention should be paid to the 1C Accounting program with modification 8.2. There was no need to generate additional statements. Payment orders were simply created. And the statements were made in another ZUP program.

You can read more about all this on the forum at the link: https://www.buhonline.ru/forum/index?g=posts&t=454046.

Sample payroll without salary project

It is worth noting that the accounting payment order when performing this operation will look like this:

Field Meaning

61 Taxpayer Identification Number

17 Current account

16 Bank name

18 Operation type 01

It is important to note that official transfer of money to the card is possible only with a white salary. All gray payments are not officially recorded. That is why the expression “salary in envelopes” was formed.

When is it necessary to deviate from the norm?

In general, in many companies the project for which the general payment of money is organized is the same for everyone. Pensioners often move away from this.

For them, many banks have cards with interest on the balance. Even Sberbank provides such a credit card, where older people receive 3% on accumulated money.

Therefore, it is much better to immediately credit your salary here, and not to a standard salary card.

Circumstances may also arise when you have to transfer money to another person’s card.

It is possible that the employee lives in a place where there are no payroll company ATMs. And he doesn't want to lose his convenience.

In any case, you have the right to do so. And it must be implemented.

Advantages and disadvantages

Don’t forget that participation in a common project gives you such privileges as:

1. Free card maintenance (in budget companies);
2. Preferential and simpler lending;
3. More streamlined system;
4. Simple transfer of money.

But if you deviate from the canon, then you will no longer have banking benefits in the bank with which the entire company cooperates.

There will also be a risk of salary delays due to more complex transfer tactics. And the card will become paid for you. Since the company will definitely not finance it.

How are things going in life?

Of course, according to the law, everything is simple. But in reality, transferring a salary to a card without a salary project is quite difficult.

This is additional work for the accounting department. In addition, it is more difficult for management to control the company’s affairs.

In most cases, the company tries to refuse to allow you to receive money on your own, third-party plastic.

But if the reason is valid, then you will be allowed to do it. True, with a creak.

But it’s not possible to transfer wages to two different banks. The law says nothing about this. So no one will realize this opportunity for you.

But choosing another bank, different from the one with whom the company cooperates, is quite possible. The main thing is that he is alone.

In addition to the topic:

How does the bank transfer salaries to the card?

How to receive a salary on a card from another bank?

Annual maintenance of Sberbank salary card

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Accounting entries

Technically, the process of sending salaries through the bank is as follows:

• the organization transfers to the issuing bank (to different banks) funds intended for payment of remuneration for labor, for this purpose one or more payment orders are used;
• the bank transfers to the employees the amounts due to them (it is at this moment that the employer’s obligations to pay wages cease).

Accounting for the movement of these funds depends on the bank statement, which confirms the debiting of funds from the organization’s account to the accounts of employees. All entries in the accounting documentation are made exactly on this date (usually the next business day after the transfer of money from the organization).

The wiring will look like this:

• issue of bank cards: debit 91-2 “Other expenses”, credit 51 “Current accounts” - paid for the bank’s services for issuing plastic bank cards;
• advance transfer: debit 60-2 “Settlements with suppliers: advance”, credit 51 “Current accounts” - reflects the transfer of funds to the bank for servicing employee cards during the year;
• payment of wages to the cards of the bank whose client is, credit 51 “Current accounts” - funds were transferred to pay wages to employees;
• salary payment to the employee’s individual card: debit 70 “Settlements with personnel for wages”, credit 51 “Current accounts” - the salary is transferred to the individual account of the employee’s full name.

Question: How is the commission paid to the bank for transferring salaries to employees’ bank cards taken into account as expenses for income tax purposes (clause 15, clause 1, article 265, clause 25, clause 1, article 264, clause 4 Article 252 of the Tax Code of the Russian Federation)? View answer

How can an employer switch to non-cash withdrawal through a bank?

To make the transition to a non-cash form of payment of wages, the employer needs to implement a salary project at his enterprise.

This term refers to a range of banking services aimed at organizing the transfer of salary payments to employees’ card accounts.

The starting stage of the transition to a non-cash salary payment system is the conclusion of an agreement with a financial institution for the issuance and servicing of cards.

You can choose a bank in which the organization already has a current account or any other with optimal terms of cooperation.

Then you will need to complete the following steps:

• obtain written consent for non-cash payments from each employee;
• conclude an additional agreement with them (to the employment contract, and if the conditions are specified in the collective contract, then make amendments to it) on changing the procedure for paying wages.

After submitting a package of papers, the issue of the required number of personalized cards will be initiated. Then a bank representative comes to the enterprise and hands them over. To confirm the fact of transfer, the owners put a signature. If necessary, you can get your card in your hands at the bank.

If an employee has provided details of another banking institution with which an agreement has not been concluded for servicing wage payments and other payments in non-cash form, all that remains is to convince him of the benefits of changing the bank and concluding an additional agreement on this to his employment contract.

In case of refusal, the employer will not be able to carry out the procedure forcibly, because the terms of the employment contract can be changed only with the mutual consent of the parties.

Is it possible to pay salaries ahead of schedule?

Why is this convenient?

The non-cash form of payment for salaries is very convenient for both parties.

Advantages:

• Reducing costs associated with collection (receipt, storage, transportation) of cash.
• Simplifying the settlement process with employees.
• Convenience of the procedure - payments are made without delay, there is no need to keep money in the cash register for additional time if the employee is not on site, for example, during a business trip, illness, etc.
• Employees will be able to use Internet banking.

According to the law, employees have the right to independently open bank cards for transferring wages and other payments.

Then management does not need to enter into a special agreement with the financial institution - it is enough to transfer salary payments to the account specified in the application.

But in this case, the costs associated with servicing the card are the responsibility of the owner, and not his employer.

How to apply?

The algorithm for concluding agreements for the issuance and servicing of bank cards is described in the Regulations of the Bank of Russia dated December 24, 2004 No. 266-P and dated June 19, 2012 No. 383-P.

The current list of documents for the procedure must be clarified with a specific bank. In any case, information about employees will be required (clauses 1.6, 1.8 of Bank of Russia Instruction No. 28-I dated September 14, 2006).

The basic package of documents usually includes:

• an agreement for each employee or a general agreement on opening and servicing an account;
• written consent of employees to non-cash payment of salaries, opening a card account;
• a list of employees with personal information, certified by seal and signatures of responsible persons;
• copies of passports of all employees, signed by management, sealed;
• certified salary payment schedule;
• information about the responsible employee who will be empowered to resolve issues related to the implementation of the new system, transfer the necessary salary information to the bank, sign statements for crediting funds to employees’ accounts (this could be the chief accountant, HR specialist);
• payment order;
• if the company is not a client of the bank - constituent documents.

Employees are officially notified of the transition to a new form of payment of wages by issuing a corresponding order, which will indicate the exact date and other important aspects, for example, changes in the job descriptions of responsible persons, adjustments in the order of accrual, payment of funds.

The procedure for using cards is prescribed in the local act of the organization - the Regulations on the remuneration of employees.

Changes in the process of accrual and receipt of funds must be reflected in the accounting policy for the correct maintenance of tax and accounting records.

Sample application from an employee

A prerequisite for switching to non-cash payments is for the employee to write a corresponding application (if this was not specified in the employment contract). The sample can be clarified in the personnel department or accounting department.

In the group of top details (“header” of the paper), we indicate whose name the application is in, from whom, and specify the format of the document - application.

Then we write a text, for example: “Please transfer my salary using the following details.”

Then we indicate the surname, initials, sign and date.

applications for salary payment to a bank card – word.

If accounting is against

Accountants are not very welcoming of an employee's desire to receive money in a way that is different from most, because it increases their workload. If all employees receive money from one bank, and one - from another, then for this “exception” you will have to draw up a separate accounting statement.

Nevertheless, the law in this case is on the side of the employee: after all, these are his earned funds, and he can receive them in the way that is convenient for him, and the employer is obliged to provide him with such an opportunity.

How to make transfers

Sberbank salary card MasterCard gold, Visa, Mir, Maestro is a multifunctional banking product that allows you to make transfers.

See the same topic: Debit cards for teenagers under 14-16 years old

What types of credits to a Sberbank salary card are possible:

• Transfers between personal card accounts;
• Transfers from other banks;
• Transfers from Sberbank card accounts;
• Transfers through electronic payment systems WebMoney, Yandex.Money and others.

You can top up through the cash desk at branches. Cashless payments are possible through ATM terminals, a mobile application, online banking, and you can deposit money through a mobile bank using SMS.

Document “Payment order”

The fact of transferring payments to employee accounts is documented in the program using the document “Payment order”

.
You can generate payment orders simultaneously for all employees using the “Payment orders for each employee”
.
The path to processing is shown in the figure below: section Salaries and Personnel - Salaries
:

But it is advisable to proceed to processing through the previously created document “Statement to the Bank”

, using the
“Create based on”
-
Payment orders (for each employee)
:

After processing is opened, we check or fill out the details in the documents header.

Next, in the tabular part of the document, we will create payment orders (the “Create documents”

):

Please note that automatic filling of employee account details is possible if the employee account is specified and marked as the main one. Otherwise, you must select the account manually.

Created payment orders are located in the section Bank and cash desk ― Bank ― Payment orders

:

How to order a Sberbank salary card

You can receive plastic for your salary at the company or on your own. You will need to provide a certain package of documents. A complete list of securities can be found on the Sberbank website. You must come to the branch with a package of documents to open a salary account.

Heads of organizations can apply online by filling out the form on the website. Next, the bank manager will contact the company at the specified phone number. It is necessary to schedule a meeting, set a time when a bank representative can come to the company’s office to conclude an agreement. All you have to do is wait to receive your salary cards at the company office.