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 limits. At the same time, payments can be made several times during the month, the first of them is usually called an advance payment. Regulations have clarified the advance payment for wages in 2018, the calculation is new. Now the amount of the advance wages according to the Labor Code of the Russian Federation depends on the actual time worked out.

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 fixed that the payment of salaries to employees must be carried out at least twice a month. However, it must be taken into account whether these people had working days in the period under review. If the employee worked, then he has the right to receive the first part of the salary.

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

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

Attention! Will not save the company's management and voluntary refusal employee from receiving a salary in parts in several stages. The only option not to pay the first part to the employee is only the absence of his work in this period of time.

Terms of payment of advance payment and wages in 2018

The days on which it is necessary to issue an advance and salary should be clearly stated in the employment contract with the employee, as well as in the organization's local acts (for example, in the regulation on wages).

The law clearly states that no more than 15 days should elapse between the issuance of these two parts. In addition, it is established that earnings for the first part of the month must be issued in the period from the 15th to the 30th day of the current month, and the final settlement should be made between the 1st and 15th day of the month following it.

The administration does not have the right to establish in the documents a period in days during which it is supposed to make a payment. However, you can bet that the payment must be made before the specified date. Also, do not write inaccurate dates. The document must clearly indicate the days on which the payment is made, and what part of the salary is being issued at that moment.

The law does not prohibit payments at more frequent intervals, for example, every 10 days. But in any case, these dates must be indicated in the documents.

Attention! There is a day on which the issuance of one of the parts of the earnings falls, falls on a non-working day, then the employer is obliged to issue the issuance on the previous working day.

It is not recommended to indicate the 15th and 30th as the days of issue. This is due to the fact that in many months of the year the 30th is the last day, and therefore on this day the accountant will have to calculate and withhold personal income tax from the advance.

accounting entries

When an advance on wages is paid, the accountant does not make any accruals and deductions.

In this regard, when paying an advance, the following postings are usually formed:

Responsibility of the employer for non-payment of advance payment

The TC does not establish the concept of an advance. What we call this word is one of the parts of the salary. Therefore, the same liability applies to the non-payment of an advance as to the non-payment of all earnings.

The law determines that three types of liability can be imposed on the perpetrator:

Material - comes immediately on the next day, after the fixed date of issue. The amount of the penalty is calculated on the basis of the amount not paid and the total period of delay as 1/150 of the debt for each day of delay. This compensation should be accrued and paid to each employee, regardless of the reason for which he was not given a salary on time.
Administrative- is imposed by the inspection bodies upon revealing the fact of delay in the payment of wages. May be awarded responsible person, companies or individual entrepreneurs. Maximum amount punishment - 50 thousand rubles, which can be increased in case of a repeated similar violation.
Criminal - imposed by a court decision in case of deliberate non-payment for more than 2 months. Superimposed on the director of the company or entrepreneur. Maximum term punishment - a fine of 500 thousand rubles, or imprisonment for up to 3 years.

The calculation of the advance on the wages of employees is determined by the employer. You cannot pay all employees the same amount.

When is the due date for salary advance?

It is necessary to issue wages to employees every half a month - such an obligation is prescribed in article 136 Labor Code RF. Moreover, the salary must be paid no later than the 15th day of the next month. And if such a requirement is ignored, the company faces at least a fine of up to 50,000 rubles. And in case of repeated violation of the law, the directors of the offending organization can generally be disqualified for up to three years. Such penalties are provided for in Article 5.27 of the Code of the Russian Federation on administrative offenses.

The specific dates for the payment of the advance payment by the labor legislation of Russia are not established. Article 136 of the Labor Code of the Russian Federation only says that wages must be paid at least every half a month and no later than the 15th day of the next month.

Thus, the employer has the right to set, at its discretion, the date for the advance payment in the Labor Regulations.

It is worth noting that the employer has the right to pay the employee a salary more often, for example, three times a month (for every 10 days) - this will not be a violation labor law. However, in any case, you must write down the specific dates for the advance payment and salary, and not the payment periods. This is stated in paragraph 3 of the letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242.

Next, we will show you how to correctly determine in various situations. By the way, if the advance payment day falls on a weekend, you need to transfer it the day before. But withholding personal income tax and accruing insurance premiums You don't have to pay these amounts.

Advice

When issuing an advance on wages, it is not necessary to withhold personal income tax from such an amount. And that's why. Income from which tax must be calculated is considered received on the last day of the month. That month, for which the salary is finally calculated. Therefore, until that day has come, advances are not recognized as income. Hold and pay personal income tax budget you need only once a month - from all the amounts of wages accrued for this month. In the meantime, the month has not ended, there is no reason to tax the advance part with personal income tax. No need to pay advances and contributions during off-budget funds. After all, they are charged at the end of each calendar month. And no later than the 15th of the next day they are sent to the funds. You don't have to pay accident insurance premiums. So, when paying an advance to an employee, you just need to make a transaction for the transfer of money.

Alexander Yelin,
Director of ACADEMY AUDIT

Minimum salary advance

We want to warn you right away: do not set a single fixed advance payment amount for all employees, as they say, “for show”. For example, 1000 rubles. The amount of the advance part should be commensurate with the actual hours worked. Rostrud has been warning about this for a long time (see letter dated September 8, 2006 No. 1557-6). After all, the Labor Code of the Russian Federation still says that it is the salary that needs to be paid out twice a month. This means that it is necessary to take into account how many days the employee will work in the current month.

Attention!
If you register

At the same time, Rostrud specialists also refer to the Decree of the Council of Ministers of the USSR dated May 23, 1957 No. 566, which states that “ minimum size... the advance must not be lower than the wage rate of the worker for the time worked. Note that this point of view of Rostrud specialists has not changed to this day.

So, the minimum amount of the advance should not be lower than the salary of the employee for the hours worked. That is, the minimum that an employee can claim is the tariff rate (salary) in an amount proportional to the amount of time actually worked for the first half of the month.

What to take into account the advance on wages

Often the salary is only a part of the salary. Therefore, when determining the amount of the advance, take into account other components of the monthly income: additional payments and allowances for working conditions, performing an additional amount of work, combining professions (positions), replacing a temporarily absent employee. After all, the employee has already worked exactly half a month, and therefore has the right to claim a part of such payments.

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But it is not necessary to take into account incentive bonuses and remuneration when calculating the advance on wages (letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709). After all, as a rule, the results of the work, that is, just the basis for bonuses, become clear only at the end of the month. The same applies to the percentage of the salary. This is the case if the income of some of your employees consists of a fixed and a variable part. In addition, do not include in the advance payment and payments of a social nature, say financial assistance. They are not wages.

How to determine the amount of advance on wages

Advance, what percentage of salary? There are two methods by which you can calculate the amount of the advance. In one you take into account weekends and holidays, and in the other you do not. Let's talk about each method with examples. In this case, for the first half of the month, we will take the period from the 1st to the 15th day inclusive. We will also assume for the time being that the employee has fully worked all the days. Additionally, read an interesting material that considers the situation when.

Advance payment excluding weekends and holidays

So, you can ignore the number of non-working and public holidays. That is, they will not affect the size of the salary for the first half of the month. The result is a simple formula. The payroll calculation might look like this:

Example
The salary of Yu. G. Samokhvalov, an employee of Vector LLC, consists of a salary of 25,000 rubles. and allowances for long service in the amount of 5000 rubles. Therefore, the amount of earnings for the first half of the month will be equal to:
(25,000 rubles + 5,000 rubles) × 50% = 15,000 rubles.

However, with this method of calculation, in some months you will have to pay an advance to the employee for “extra” days. Like, say, in the first half of May, when the period from May 1 to May 15 was only 6 working days. In the second half of the month there are already 12.

If this approach seems unfair to you, use the second method.

Advance payment based on the number of working days in the first half of the month

Suppose you decide to take into account exactly those days in the first half of the month that are considered working days according to the calendar. In this case, use the following formula for calculating the salary advance:

Example
O. P. Ryzhova, an employee of Sokol LLC, was given a salary of 20,000 rubles. The Regulation on wages stipulates that the advance payment is paid no later than the 20th day of each month, based on the number of working days in the period from the 1st to the 15th day of the month. The first half of May Ryzhova worked completely.

Thus, the advance payment for May will be:
20 000 rub. : 18 days × 6 days = 6666.67 rubles.

Fixed advance

With the advance method, the advance does not change from month to month. But its size (excluding bonuses and other incentive payments) should be about half the salary per month. Such a recommendation is given in the letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709.

In practice, by trial and error, we came to the optimal value fixed advance- 40% salary for deduction of personal income tax. This is about half of the guaranteed part of the monthly salary due to be handed over after withholding personal income tax. In numbers it looks like this. At the end of a fully worked month, the employee is guaranteed to receive 100% of the salary. He is entitled to 87% of the salary (100% - 13% personal income tax) on his hands. Half of 87% - 43.5%. Rounding up, we get 40%.

These are pretty rough calculations. They do not take into account the use of personal income tax deductions and the influence of other factors, but for our purposes this degree of accuracy is sufficient.

Example
Salary N.G. Doolina - 20,000 rubles. The regulation on remuneration of the company establishes that wages for the first half of the month are accrued in the amount of 40% of the salary.

The advance will be charged in the amount of:
20 000 rub. × 40% = 8000 rubles.

Please note: if in the local normative act the company's advance is set as a percentage of salary, which is how it should be calculated in any case. Even if the employee worked one or two days before the 15th or did not work at all. In this case, an overpayment is possible, which can be repaid when paying salaries for the second half of the month.

Example
E.T. Kotova works at Atlas LLC with a salary of 30,000 rubles. Rights to tax deductions does not have. The advance payment in the company is set at 40% of the salary.

From June 22 to July 12, the employee was on vacation. In total for July, E.T. Kotova worked 15 working days, of which 3 working days in the first half.

Advance E.T. Kotova must be charged in the amount of:
30 000 rub. × 40% = 12,000 rubles.

The payroll for July will be:
30 000 rub. : 23 working hours days × 15 working days = 19,565.22 rubles.

With the deduction of personal income tax and advance payment, the employee will receive in her hands:
RUB 19,565.22 - 12,000 rubles. (19,565.22 rubles × 13%) = 5022.22 rubles.

How to adjust the amount of the advance for not fully worked time

By no means always the entire first half of the month the employee is at his workplace. He can be sick or, say, take a vacation. Of course, employees who did not work at all from the 1st to the 15th of the month do not need to charge an advance. And if a person worked, but with a break. How to calculate advance payroll? Then it is most logical to use the following formula:

That is, first determine the amount of the advance in the way you have chosen (we wrote about them in the previous section). And then adjust the result based on the actual days worked.

Example
Serov V. A., an employee of CJSC Mir, was on vacation from May 6 to May 8, 2017. According to the system adopted by the company, the size of the advance, regardless of the number of working days in the first half of the month, is 50 percent of the salary.

Serov's salary - 30,000 rubles. So, the total amount of the advance is equal to:
30 000 rub. × 50% = 15,000 rubles.

The company has a regular five-day week. And it turns out that in the period from May 1 to May 15 inclusive, the employee worked only 3 out of 6 working days. This means that he needs to accrue an advance payment in the amount of
15 000 rub. : 6 days × 3 days = 7500 rubles.

However, if you calculate the advance based on how many days the employee actually worked, then the calculation can be simplified:

Write down the advance payment method in detail in the Regulations on wages or other local document. Then, when checking, you will not have any extra questions.

personal income tax from advance on wages

Regardless of the calculation order personal income tax advance should be deducted once at the final calculation of wages for the past month (letters of the Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14507@ and dated May 26, 2014 No. BS-4-11/10126@). The date of receipt of income in the form of wages is recognized (clause 2 of article 223 of the Tax Code of the Russian Federation):

the last day of the month for which it was accrued;
the last day of the employee's work in the company, if he leaves before the end of the month.

Until one of these dates has come, it is not possible to determine the amount of income in the form of wages for the past month. As of the date of its issue, there is no object of personal income tax yet.

Example
Salary of employee T.B. Blues - 40,000 rubles. per month. He has a 40-hour work week (8-hour work day). On July 17, he was paid an advance - 40% of the salary. He is not entitled to income tax deductions.

Postings for advance payment, accrual and payment of wages to an employee can be as follows:

DEBIT 70 CREDIT 51 (50)
- 16,000 rubles. (40,000 rubles × 40%) - an advance payment was paid to the employee;

DEBIT 20 (26, 44) CREDIT 70
- 40,000 rubles. - monthly salary

DEBIT 70 CREDIT 68 sub-account "Calculations for personal income tax"
- 5200 rub. (40,000 rubles × 13%) - personal income tax is charged from a monthly salary;

DEBIT 70 CREDIT 51 (50)

18 800 rub. (40,000 rubles - 16,000 rubles - 5200 rubles) - monthly salary paid.

DEBIT 68 subaccount "Calculations for personal income tax" CREDIT 51
- 5200 rubles - personal income tax was transferred to the budget.

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Every person who does labor activity, wishes that the payment of its result was worthy and timely. However, the employer may delay the transfer of an advance or salary due to the fact that he does not know the rules for calculating them, as well as withholding taxes from payments. This article will discuss the issuance of advances and salaries under the new rules, the registration and withholding of taxes on advances and salaries, as well as possible liability for their non-compliance or violation.

New rules for the issuance of wages and advances

On October 3, 2016, the issuance of advance payments and salaries under the new rules came into force. Now the salary cannot be issued later than the 15th day of the next month. Penalties for non-compliance with labor laws and the amount of compensation for failure to meet the deadlines for issuing advance payments and wages to employees were also increased. Therefore, each employer must know and understand whether it is necessary to adjust employment contracts and whether it is necessary to issue an order on the timing of payments to employees.

Deadlines for issuing advance payments and salaries under the new rules

In the Labor Code, in article 136, it is prescribed that the employer is obliged to pay wages to his employees at least 2 times a month. Such rules apply to both individual entrepreneurs and large companies, without exception. It is not allowed to pay for work once a month, even if it is at the request of the employee himself.

Typically, companies used to make payments twice a month: at the beginning of the month - an advance payment, the amount of which corresponds to the hours worked at the very moment of payment, and in the second half of the month - the final payment for the month in the form of wages.

Changes were made to the Labor Code of the Russian Federation starting from October 3, 2016. Now the issuance of advance payments and salaries is carried out according to the new rules. Just like before, you need to pay salaries at least twice a month. But now the deadline for the final monthly settlement is the 15th. That is, if an enterprise pays an advance on the 20th of any month, then the salary must be paid exactly in half a month, that is, on the 5th of the next month. If the advance is paid by the company on the 2nd, and salaries in half a month - on the 17th, then given term payments currently do not comply with the law, so the company needs to reconsider its timing. Be sure to check the established settlement dates at the enterprise. For advance payment, the deadline is the 30th of the month, and for salaries - the 15th of the coming month. Adjustments should be made to the Regulations on Remuneration and to the Labor Regulations, if necessary. In addition, it is necessary to notify employees of the new payment terms through an additional agreement.

Issuing advances and salaries in a new way

How to issue advance payments and salaries under the new rules? Let's figure it out. The issuance of advance payments and salaries under the new rules in 2017 should be carried out at least once every two weeks in accordance with Article 136 of the Labor Code of the Russian Federation. This payment is made on the day specified in the contract with the employee. Therefore, the advance is considered the first part of wages for a specific period of hours worked. The amount of the employee's advance must be no less than the tariff rate for the worked period of time. The period for making these payments is not fixed by law, but in connection with this, explanations were given by the regulatory authorities.

The size of the advance payment and salary under the new rules is also very important. The amount paid should be almost the same for each half of the month when the advance is calculated. Therefore, in order to receive approximately two identical amounts for hours worked in certain period, the first payment should be made somewhere in the middle of this working period. This is the mechanism for issuing advance payments and wages under the new rules. Employees of Rostrud confirm this, recommending that the advance be paid exactly in the middle of the month.

Withholding and transfer of personal income tax

The calculation and issuance of advance payments and wages under the new rules are closely related to the transfer of personal income tax. Accountants often face the question of whether it is necessary to adjust the amount of the salary advance by the amount of deductions, or rather personal income tax, which currently stands at 13% in the Russian Federation.

Transfer of tax should be made no later than the next day after the issuance of wages. The tax must be paid twice a month: when transferring salaries and advance payments. Regulatory authorities clarify that withholding and transfer of personal income tax to the budget must be made at the final settlement with the employee for the month.

Personal income tax: a mechanism for calculating and issuing advance payments and salaries under the new rules

If the day of advance payment falls on the last day of the month, then personal income tax will also need to be paid from the advance. For example, if the advance was paid on October 30, then personal income tax is withheld and transferred from it, since the last date of the month is the day the salary is received. Therefore, it is best to set the advance payment date before the 30th in local acts.

Regulations

All employers should be involved in checking local regulatory legal acts that relate to labor law. In these acts, many employers prescribe the time for issuing salaries to employees. This is permitted by law, but in this case, the payment terms must necessarily correspond to this. If local acts do not comply with the changes, the necessary amendments should be made and employees should be familiarized with them. If the deadline for issuing wages is correctly indicated, the employer does not need to take any additional actions.

Sending notices to employees

In order to make corrections to the employment contract, it is necessary to inform the employee with a notice in writing, in which the motives for changing the provisions of the contract must be named. At the same time, the employer has obligations to the employee to notify him of any changes in employment contract not later than two months.

Conclusion of an additional agreement

After sending the notification to the employee, you should sign a special agreement with him to the employment contract. It will be quite enough to change the terms of payment of salaries, so there is no need to issue any orders.

Responsibility of the employer for untimely paid wages

The article on the liability of the employer has also been amended. For violation of the terms of remuneration, individual entrepreneurs and organizations are now required to pay interest that is not lower than 1/150 key rate operating in the Bank of Russia. Previously, this percentage, as a rule, was 1/300 of the key rate.

Penalties were also added for late payment or non-payment of wages.

Officials guilty of this violation must pay a fine in the amount of 10 to 20 thousand rubles.

The organization for violation of the terms of payment of wages must pay from 30,000 to 50,000 rubles.

An individual entrepreneur for violation will be fined from 1,000 to 5,000 rubles.

For repeated violation of the terms of payment of employees, fines will be as follows.

Failure to meet payment deadlines legal entities- from 50,000 to 100,000 rubles.

For repeated violation, the penalty for officials will be from 20,000 to 30,000 rubles or removal from office for a period of 1 to 3 years.

An individual entrepreneur for a repeated delay in wages must pay a fine of 10 to 30 thousand rubles.

In addition, there was an increase in penalties for employers evading the conclusion of employment contracts and errors in them. Therefore, it is very important to carry out the correct calculation and issuance of advance payments and salaries according to the new rules.

Increasing compensation for late pay

According to the requirement of the Labor Code of the Russian Federation, Article 22 of the labor legislation, the deadlines for paying wages by employers must always be observed. If the terms of payment are violated, then the employer begins financial responsibility. This is prescribed in the Labor Code of the Russian Federation, in Article 236. From October 3, 2016, the amount of material compensation to working personnel for late payment salaries. This compensation is made in the form of a payment of interest on the unpaid the right time salary amounts. The calculation of these percentages has changed, and the compensation has become much larger.

Time allotted for employees to go to court

In connection with incomplete payment or non-payment of wages, employees can apply to the court with a claim against the employer. Currently, employees have more time for this: for a whole year, you can submit documents to the court from the date of the accepted salary payment deadline.

According to labor law, namely Part 6 Art. 136 of the Labor Code of the Russian Federation employers must pay employees for work at least 2 times a month. More often yes, less often no.

Please note in normative documents we are talking about wages, the term "advance" in the labor legislation is not used. Under the word "advance" fixed in everyday life, they usually understand the salary for the 1st half of the month.

From this article you will find out in what terms the advance payment is paid, in what amount and in what order to calculate it.

Is it necessary to pay advance payments to employees?

All employers, regardless of which wage system they use, are required to pay salaries twice a month - for the first half of the month, and for the second.

It is not possible to pay salaries only once a month. This will be a violation for which the employer will be punished. Moreover, even the consent of employees to receive a salary once a month does not give the employer the right not to comply with the requirements of the Labor Code and does not release from liability for non-payment of the advance.

What day to transfer the advance

The employer himself must determine the day of the advance payment and fix it in the company's documents (employment contract, collective agreement, regulation on wages).

When determining the date, the following rules must be considered:

According to article 136 of the Labor Code of the Russian Federation You must pay the employee within 15 calendar days after the expiration of the worked period. This means that you need to transfer the advance payment for the 1st half of the month from the 16th to the 30th of the current month, and the rest - from the 1st to the 15th of the next month.
The documents must indicate the specific days of the issuance of the first and second parts of the salary (that is, the advance and the main part), and not the interval. The wording "Salary is paid 2 times a month: from the 9th to the 13th and from the 24th to the 28th of each month" will be illegal.
There must be no more than 15 days between two payments. For example, if you set the terms for the advance payment and the main part of the salary on the 26th and 6th of the month, then this will be a violation, because. one of the intervals between two payments will be 20 days.

But if there are 31 days in a month, then in any case one of the intervals will be equal to 16 days. This will not be considered a violation.

Given these rules, you can set the days for the advance payment and the second part of the salary on the 20th and 5th, or on the 22nd and 7th, or on the 25th and 10th, etc.

If the due date for the advance payment or basic salary falls on a weekend, the employer is obliged to pay the employees in advance, on the last working day before that.

How much to pay in advance

The law does not directly indicate how much the advance should be, the employer can determine it independently.

But you need to keep in mind that we are talking about the salary for the first half of the month, so you need to take into account the actual hours worked when calculating the advance. This position is taken by the Ministry of Labor of Russia in Letter No. 14-1/10/B-660 dated February 2, 2016.

Respectively, minimum amount advance payment must correspond to the employee's tariff rate for hours worked, without accounting for personal income tax.

Should other payments (surcharges, surcharges) be taken into account when calculating the advance?

The Ministry of Labor of Russia believes that yes, and speaks about this in letter dated August 10, 2017 N 14-1 / B-725.

We are talking about those additional payments that do not depend on the results of work for the month as a whole. These are, for example, salary supplements for work in special climatic conditions, additional payments for seniority, for combining positions, etc.

Bonuses that depend on production indicators and are calculated based on the results of work for the entire month are not taken into account when calculating the advance. Such bonuses are paid together with the second part of the salary.

Is the advance subject to income tax?

No, if it is not paid on the last day of the month. Confirmation in letters from the Ministry of Finance No. 03-04-05/44802 of 07/13/2017, No. 03-04-06/63250 dated October 28, 2016, No. 03-04-06/4321 dated 01.02.2016.

In accordance with paragraph 2 of Art. 223 tax code RF when calculating personal income tax from wages, the date of receipt of income is the last day of the month. If the advance was paid, for example, on the 25th, then it is impossible to withhold personal income tax from it, because the last day of the month has not yet arrived. Therefore, the employer will withhold personal income tax when the whole month has passed, with the payment of the main part of the salary.

But if the employer transfers the advance on the last day of the month, then the dates for receiving the advance and receiving income for the month for the purpose of calculating personal income tax coincide, which means that the employer has an obligation to withhold personal income tax from the advance and transfer it to the budget.

In order not to do extra work and not to transfer personal income tax twice a month, it is better not to leave the advance payment on the last day of the month, but to register an earlier date in the documents.

Example of advance payment calculation

The salary of an economist at Infinity LLC is 60 thousand rubles. You need to calculate the advance for July 2018.

For the sake of simplicity, let's assume that allowances and compensation payments economist is not supposed to.

The internal documents of the LLC state that the advance payment for the first half of the month is paid in proportion to the time actually worked for this period. The due date for advance payments is the 25th day of each month.

In July 2018 there are 22 working days, for the period from July 1 to July 15 there are 10 working days. Their economist worked completely.

Advance payment calculation:

60,000 x 13% = 7,800 rubles- Personal income tax from salary. 6000 - 7,800 = 52,200 rubles- salary "clean", without personal income tax. 52,200 / 22 x 10 = 23,727 rubles- an advance payment of the economist for the first half of the month to be paid.

Minimum advance amount

There may be situations when the entire first half of the month the employee was on vacation or on sick leave, that is, he actually did not work. In this case, he is not entitled to anything for the first half of the month. But then the requirement of the Labor Code of the Russian Federation to pay salaries twice a month will not be fulfilled.

In order to always comply with this requirement, it is advisable to prescribe in the company's documents the minimum amount of the advance, for example, at least 1,000 rubles.

You can easily and simply calculate the advance, salary, sick leave, travel and other payments to employees in the My Business service.

There are different rules for calculating each type of payment, but you do not need to understand them. The calculation algorithms in the service are developed taking into account the current legislation, and all changes are taken into account instantly. All that is required of you is to indicate the type of payment and mark the days of work (illness, business trips, vacations) of the employee in the calendar.

Advance is how many percent of the salary?

The first part of a month's salary is traditionally called an advance payment. But the advance is what part of the salary? We will tell you in our consultation how many percent of the salary is an advance.

Advance and salary

Wages must be paid to the employee at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract. This is a requirement of the law (part 6 of article 136 of the Labor Code of the Russian Federation). This means that the employer cannot do without the division of wages into at least 2 parts. After all, if he decides to ignore the payment of the advance part of the salary (salary for the first half of the month), then he can be fined 30,000 - 50,000 rubles for violation of labor laws, and the head or individual entrepreneur - 1,000 - 5,000 rubles (part 6 article 5.27 of the Code of Administrative Offenses of the Russian Federation).

How to calculate salary advance 2020

For example, the salary of an employee is 75,000 rubles. Personal income tax from salary - 9,750 rubles. (75,000 * 13%). The advance payment date is the 16th day of the current month. The employment contract stipulates that the advance is paid on the basis of the actual hours worked on the date of the advance payment, while the day of the advance payment itself is not included in the actual hours worked. Therefore, for example, the advance payment for March 2020 (half of the month has been fully worked out) must be paid on March 16, 2020 in the amount of 27,964.29 rubles. ((75,000 - 9,750) / 21 * 9).

To simplify, sometimes an advance payment is set at, for example, 50% of the amount of wages per month, excluding personal income tax.

We fix the procedure for calculating the advance

Thus, it is advisable for the employer to pay an advance in the amount of at least the wages of a particular employee, calculated on the basis of the actual hours worked on the date of the advance payment. The procedure for calculating the advance and the date of its payment must be fixed in the employment contract with the employee or the Regulations on remuneration.