The payment of wages in budgetary organizations is carried out through the execution of payment documents submitted to the Federal Treasury Department. As it turned out in practice, the UFK can execute documents on the same day, or maybe in five days. As a result, the money arrives at the bank cards of employees with a delay. The reviewers believe that the employers are to blame. Is this really so? Let's try to figure it out.
Unforgivable relaxation
The employer sent payment orders to the UFK, and the payment was always made there on the same day. Unexpectedly, the order of 05/06/2016 was fulfilled by the Treasury only on 05/10/2016.
The Oktyabrskiy District Court of Ivanovo, in its Decision of 23.09.2016 No. 12-235 / 2016, established that, by agreement between the institution and the UFK, payment documents are executed no later than the second working day after the day of their submission.
The director was obliged to keep these provisions in mind when sending the corresponding payment order on the last working day before weekends and holidays.
The director's reference to the established practice of processing a payment order and posting a payment on the same day was not accepted by the court, since it does not agree with the procedure for payment of verified payment documents, carried out on the next business day.
These features, the director responsible for fulfilling the obligation to the employees to pay wages on time, was obliged to know and properly organize the work, including of subordinate employees (accounting) in order to prevent violations of the rights of employees, which, as seen from the circumstances of the case, he did not do ...
At the same time, the court noted that the provisions of Part 6 of Art. 136 of the Labor Code of the Russian Federation are imperative in nature and do not provide for an alternative interpretation, in this regard, the employer is obliged to pay wages at least every half a month on the day established by local regulatory legal acts.
On this basis, the decision to impose a fine of 2,000 rubles on the director. the court upheld.
There is no guilt, but there is a fine
In the institution, the deadline for payment of wages for the second half of the month was set on the 7th day of the next month.
On May 6, 2016, the institution sent a payment order to the UFK to transfer salaries to employees.
However, the payment order was only posted by the Treasury on 10 May 2016.
Since the workers did not receive their wages on time, the labor inspector imposed a fine of 2,000 rubles. for h. 1 tbsp. 5.27 of the Administrative Code of the Russian Federation for the head of the institution.
The District Court upheld this decision, as it decided that the head had not taken all the measures in his control to comply with the requirements of labor legislation.
To this, the Ivanovo Regional Court objected that there was no indication of other measures that could be taken by the institution in order to timely fulfill the requirements of the Labor Code of the Russian Federation in the decision of the district court.
By virtue of the provisions of h. 1 and 4 of Art. 1.5 of the Code of Administrative Offenses of the Russian Federation, a person is subject to administrative responsibility only for those administrative offenses in respect of which his guilt has been established. Irremovable doubts about the guilt of a person brought to administrative responsibility are interpreted in favor of this person.
In such circumstances, the findings of the district court on the violation by the head of the institution of the requirements of Part 6 of Art. 136 of the Labor Code of the Russian Federation are erroneous and are subject to exclusion from the appealed decision of the judge, since for this episode in the actions of the employer there is no composition of an administrative offense under Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation.
However, due to the requirements of par. 2 tbsp. 236 of the Labor Code of the Russian Federation, the obligation to pay monetary compensation for violation by the employer of the established deadline, respectively, of the payment of wages arises regardless of the employer's fault.
Consequently, the absence of the institution's fault in the violation of the salary payment deadline does not relieve it of the obligation to accrue compensation to employees for such a violation.
The violation, expressed in the non-accrual of monetary compensation due to the late payment of wages, is beyond doubt, and therefore, given the absence of mitigating and aggravating circumstances in the case, the imposition of a penalty in the form of a fine in an amount close to the minimum, the grounds for its reduction Ivanovo regional the court in the Decision of 08.11.2016 No. 21-285 / 2016 did not find.
Nowhere without telepathy
Upon the dismissal of employee F. on September 30, 2016, the accountant of the FBUZ made a calculation and an electronic application was sent to the treasury for cash expense. However, the money was received on F.'s bank card only on 03.10.2016.
For this institution was fined 31,000 rubles.
In court, the institution stated that the payment could not have been made earlier, since the fixed-term employment contract with F. was concluded during the absence of the main employee, therefore the expiration date of the contract could be postponed for any reason due to the absence of the main employee for work at the expected employer term. The delay in payment of funds occurred for reasons beyond the control of the employer. And even in the absence of fault, the institution awarded F. compensation for delayed wages.
To this, the Petrozavodsk City Court in its Decision No. 12-153 / 2017 dated March 17, 2017 stated that the institution had the opportunity in advance, no later than September 29, 2016, to draw up an application for the employee's cash settlement, taking into account the fact that the actual transfer of funds to the dismissed employee is carried out only the next business day.
However, since the FBUZ is a budgetary institution, the offense was committed for the first time, the court found it possible to change the penalty in the form of a fine to warning.
In another institution, by order of May 16, 2016, employee O. was dismissed at her own request on May 20, 2016. On the day of dismissal, an application for cash expense was sent, and the money was received on the card on 05/23/2016.
The Leninsky District Court of Ulyanovsk, in its Decision No. 12-766 / 2016 dated 09/30/2016, suggested that the accounting employees could not have been unaware that 05/20/2016 is Friday, that is, the last working day before the weekend, and the application for wages Friday night could not be executed by the Treasury on the same day. At the same time, the court considered justified the arguments of the inspector that the employer, and not the treasury, was responsible for the late payment of wages upon dismissal.
On this basis, the head of the GOUZ was fined 3,000 rubles.
You can not rush
The employee did not receive the final payment on the day of dismissal, as required by Art. 140 of the Labor Code of the Russian Federation. But the court found that the employer filed an application for transferring funds to the Treasury on the same day.
The registration of this application by the treasury the next day, as well as the receipt of funds on the card with a delay, cannot be regarded as improper fulfillment by the employer of the obligation to pay the settlement upon dismissal, since this is due to the procedure for processing applications by the treasury and the transfer of funds to the employee's card.
The Astrakhan Regional Court, by Resolution No. 4a-143/2015 of 05/22/2015, decided that the employer, upon dismissal, did not violate the norms of labor legislation, therefore, the grounds for bringing him to administrative responsibility under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation is not available.
The court also decided that the employer in this case is not obliged to charge the dismissed employee and compensation for the delay in payment, which is provided for by Art. 236 of the Labor Code of the Russian Federation.
The Leninsky District Court of Makhachkala (Republic of Dagestan), in its Decision dated March 21, 2017 No. 12-179 / 2017, also concluded that the Federal State Budgetary Educational Institution did not violate the provisions of the Labor Code of the Russian Federation by sending an application to the Federal Treasury for cash flow on the day the employee was fired. This means that the FGBOU is not to blame for the fact that the funds arrived on the employee's card later than the day of dismissal.
The Samara District Court of Samara, in its Decision of 31.08.2016 No. 12-259 / 2016, ruled as follows: the state institution makes all payments through the UFK.
On the day of the employee's dismissal, it accrued his salary in a timely manner and sent all the necessary documents for transferring funds to the UFK. In fact, the funds were transferred to the employee only after the holidays.
The institution has taken all measures to comply with labor legislation.
Under such circumstances, the court did not find guilt in the actions of the institution in violation of the requirements of labor legislation, entailing bringing to administrative responsibility.
Another agency filed an application for cash expense the day before the employee was fired. However, UFC transferred the money anyway only after his dismissal. Based on the employee's complaint, the institution transferred compensation to the employee for the delay in payment of the final settlement. Nevertheless, the head of the institution was fined under Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation.
But the court decided that the head of the institution fulfilled the obligation to send an application for cash expense in a timely manner, that is, on the day of dismissal.
Considering the above, the Kaluzhskiy District Court in its Decision dated 03.03.2016 No. 12-234 / 2016 concluded that the actions of the head of the institution did not contain an administrative offense under Part 1 of Art. 5.27 of the Administrative Code of the Russian Federation.
However, the labor inspector said that the employer actually admitted his guilt, having paid in accordance with Art. 236 of the Labor Code of the Russian Federation compensation for delayed payments. To this the court objected that by virtue of Art. 236 of the Labor Code of the Russian Federation, the obligation to pay the specified monetary compensation arises regardless of the employer's fault.
In conclusion, I would like to note that, in contrast to the discord that sounds in the courts about the timing of payment of wages, everything is completely clear with the timing of paying taxes. No matter how much money walks through the banking system, according to sub. 1 p. 3 art. 45 of the Tax Code of the Russian Federation, the obligation of a tax agent to transfer tax is considered fulfilled from the moment the bank receives an order to transfer funds to the budget system of the Russian Federation to the corresponding account of the Federal Treasury of funds from a bank account if there is a sufficient cash balance on it on the day of payment.
It's time to set something similar for the timing of payment of wages. Otherwise, Ulyanovsk employers will be fined for the fact that their Samara neighbors do not even consider a violation of the Labor Code of the Russian Federation.
Sberbank plastic cards have become part of the everyday life of our fellow citizens. Convenient virtual services allow you to comfortably manage your resources, performing operations of various kinds.
More and more calculations are made with their participation. You can see all account movements, including receipts and disposals. However, it is not so easy to find out from whom the money came to the card. How to find out who sent funds in favor of the recipient, consider below.
how to find out from whom the money came to the card
- Funds movements
A regular debit plastic card is not designed for. In this regard, its maintenance does not provide for too frequent receipt of funds.
Most of the card accounts are opened by clients to receive wages. And those who work piece-work often receive money for each individual order or completed volume of the contract. If the transfer is carried out by one counterparty, then the employee only needs to track the size of the incoming amounts to reconcile the calculations between the customer and the contractor. This can be done through an ATM, the Mobile Bank service or the Sberbank Online system. It is enough to do:
Request for a statement of the movement of money through an ATM
In the main menu, select the "Statement of funds movement" item. All movements of funds for the last month will be visible on the check.
- Plus amounts are crediting of funds,
- amounts with a minus - disposal.
- Positive balance - account balance.
On credit card and debit statements, there may be a negative balance, which means that the client is in debt to the bank.
- Through the "Mobile Bank"
In the mobile banking service, you can make a request in two ways:
1. USSD command: * 900 * 02 * XXXX #
where XXXX - four digits at the end of the card number.
2. SMS request: "HISTORY XXXX" or "EXTRACT XXXX" or "VYPISKA XXXX" or "ISTORIA XXXX" or "02 XXXX"
everywhere XXXX - four digits at the end of the card number.
After entering you need to select the card of interest, and then "Statement". It should be "read" in the same way as an extract on a check from an ATM.
Decoding
If the card holder works part-time, then it is already more difficult to track where the money came to the card and not everyone knows how to check it. In such cases, you must contact the branch of the bank that issued the card. You should have a card and passport with you to confirm the identity of the visitor.
All operations of ordering the transfer of funds from accounts are accompanied by documents. They, regardless of the form in which the payment order was drawn up: electronic or paper, indicate not only the details of the recipient, but also the sender himself. Thus, in the EDI system, you can see where the money came to the Sberbank card.
In order for the cardholder to receive complete information, he must contact the department dealing with the service of plastic cards and order a statement of the movement of funds with a decryption. The service is paid, so you must have cash with you. The decryption will show who sent the funds, the date of receipt and the payment purpose code.
The ministry presented a refined mechanism for refunding a payment erroneously transferred by a taxpayer to the account of the Federal Treasury Department in the region.
The Ministry of Finance has clarified the mechanism for refunding a payment mistakenly transferred by a taxpayer to the account of the Federal Treasury Department (UFK) in the region. This refers to the case when the money had to go to the account of the UFK of another subject of the federation. The letter of the Ministry of Finance dated 02.11.2011 N 02-04-10 / 4819 is devoted to this problem. It details the situation with an erroneous payment, specifies specific terms. As experts point out, the refund is made by the UFC at the place where the payment was credited. In this case, a written request from the Federal Tax Service at the place of enrollment of the payment with a taxpayer's application for refund is required:Upon admission to the inspection of the Federal Tax Service of Russia at the place of registration of the taxpayer (hereinafter referred to as the IFTS of Russia) from the taxpayer who erroneously transferred the amount of payment to account N 40101 of the UFK of another constituent entity of the Russian Federation, the Application for the return of the payment is issued by the IFTS of Russia no later than ten working days from the date of receipt of the said Application a written request (in the form according to the annex to this letter) and sends it with a copy of the Application for refund attached to it (through the Federal Tax Service of Russia, on the territory of which the taxpayer is registered) in electronic form (scan image) to the Federal Tax Service of Russia at the place of enrollment payment.
In order to confirm the payment of the payment, if there is no information in the Federal Tax Service of Russia about crediting the payment to account N 40101 of the UFK of another constituent entity of the Russian Federation, the IFTS of Russia (through the Federal Tax Service of Russia, on the territory of which the taxpayer is registered) sends a request to the Federal Tax Service of Russia at the place of payment. In this case, the direction of the specified request is carried out no later than two working days from the date of receipt by the Inspectorate of the Federal Tax Service of Russia of the Application for the return of payment.
The Federal Tax Service of Russia at the place of enrollment of the payment, no later than two working days from the date of receipt of the specified request, sends to the Federal Tax Service of Russia (through the Federal Tax Service of Russia, on the territory of which the taxpayer is registered) a corresponding confirmation of the transfer of the payment to the budget of the budget system of the Russian Federation, accounted for by the classification code revenues of budgets of the budgetary classification of the Russian Federation 100 1 17 01010 01 0000 180 "Unclarified revenues credited to the federal budget".
The Federal Tax Service of Russia at the place of enrollment of the payment, no later than the next business day from the date of receipt of these documents for return, sends them to the UFK at the place of enrollment of the payment in the manner established for transferring information to the UFK.
The UFK at the place of enrollment of the payment upon receipt of a written request from the UFTS of Russia at the place of enrollment of payment, signed by the latter in the prescribed manner, with a copy of the Application for the return of payment attached to it, draws up documents for the return of the amount of payment erroneously transferred by the taxpayer in the manner prescribed by paragraphs of the fourth and fifth paragraphs 12 Procedure for the accounting by the Federal Treasury of receipts to the budgetary system of the Russian Federation and their distribution among the budgets of the budgetary system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of September 5, 2008 N 92n. At the same time, in field 24 "Purpose of payment" of the payment order, the UFK at the place where the payment was credited indicates: "Refund of erroneously transferred taxes, fees, corresponding penalties (fines) (indicating the TIN and KPP of the IFTS of Russia).
Upon receipt from the bank of an electronic copy of a payment order for an operation to return the amount of payment to the UFC at the place where the payment was credited no later than three working days from the date of receipt of this copy sends an electronic copy of the specified payment order to the Federal Tax Service of Russia at the place where the payment was credited.
If the bank refuses to process the payment, the UFK at the place of enrollment of the payment, within three working days from the date of receipt of such a refusal, returns the UFTS to the place of enrollment of the payment the documents it submitted, indicating the reason for the return.
Recall that the procedure for accounting by the Federal Treasury of revenues to the budgetary system of the Russian Federation and their distribution between budgets has been developed in accordance with Articles