In this article we will learn how wages are paid in cash and what procedures exist for individual entrepreneurs and LLCs for this. We will also look at the employer’s refusal to pay wages in cash, analyze common mistakes and answer the most common questions.

Procedure and terms of payment of wages

By law, the employment contract specifies only the amount of the employee’s salary, and all other conditions of his working relationship with the employer, namely methods of payment of funds, amounts of advance payments, coefficients, are determined by the provisions of collective agreements, additional agreements or clauses in the staffing table. At the same time, internal corporate documents do not contradict federal and regional laws, otherwise they will be declared invalid.

When making the final payment, employees will certainly be given a pay slip.(no later than the date of receipt of payment), which reflects the components of wages (these may be bonuses, allowances, salaries, compensation and other payments), information on withholdings (tax payments, penalties for violations of discipline), tax-free funds, amounts of advances issued and money planned for disbursement.

If the day employees receive their final payment of wages falls on a holiday or weekend, the money must be paid in advance.

When an employee leaves the workplace due to the onset of annual leave, he receives a vacation pay, and 3 days before the rest - a pay slip. Methods of receiving wages are specified in the text of internal corporate acts. If an employee does not agree with payment using the indicated method, he has the right to leave a statement to the company’s accountant demanding that he be given money according to a different scheme. Salary can be paid:

• cash;
• to a bank card;
• to a bank card of the employee’s choice;
• to a current account;
• partly to one, partly to another card (when, for example, an employee is automatically debited from one bank card against some debt);
• to the account of third parties (in this case, insurance contributions and payments towards future pensions go specifically to the employee of the enterprise, and not to the person who receives his salary by proxy);
• in the form of an interest-free loan or a loan several months in advance;
• several months in advance with a guarantee that the employee will work this time;
• in kind, while the rule of issuing payment twice a month also works, and contributions to the funds are paid based on the cost of products received as salary.

Salaries are paid according to the following scheme:

• an accounting employee examines received documents related to the calculation of salaries to employees (time sheets, memos, confirmation of legal absence on certain days);
• The accountant calculates the amount of salary, the amount of bonuses, and calculates the amount of deductions;
• data on the amount of payment for each employee goes to the employee of the enterprise responsible for the movement of money, he sends an order for funds to the company's cash desk or issues an order to a banking institution to transfer the required amount;
• upon the day of issue of the advance (fixed or depending on the number of shifts worked), the amount is issued to the employee in one of the above methods against signature;
• on the date of payment of wages, workers receive the remaining amount due for payment, and the accountant makes contributions to funds and the Federal Tax Service;
• The employee is given a pay slip.

Is it possible to receive salary in cash?

According to labor legislation, employees of enterprises have the right to receive money as payment for their work according to any scheme convenient for them, including cash. The employer does not have the right to refuse this and force them to receive wages “on an equal basis with everyone else” or according to the requirements of internal corporate regulations.

The Labor Code states that wages for employees are usually issued at the place where they perform their official functions or are transferred to a banking institution at the request of the employee according to the rules prescribed in the employment contract or collective agreement. According to the Constitutional Court of Russia, this means that the interests of both the employer and the employee must be respected with regard to the choice of method of payment of salaries.

The employee should not have any obstacles to his receipt of funds.

The choice of salary payment method is left to the company employee himself.

Paying company employees in cash is the most labor-intensive type of payment. More or less large companies do not practice this method, since for them it seems inconvenient, and even entails new expenses. Costs arise at the stage of transferring money from a banking institution, storing it at the enterprise, and recalculating amounts by the settlement department.

As for small and medium-sized businesses, cash payments are made quite often, especially since this is practical in relation to the remuneration of those employees who work for piecework rather than fixed wages. When the funds are handed over to them, they have the opportunity to immediately check the amount paid on the spot and, if the payment is fair, sign the statement.

Does an employer have the right to refuse to pay wages in cash?

The procedure for paying wages in cash for individual entrepreneurs and LLCs

The procedure for paying wages in cash for individual entrepreneurs and LLCs has the following stages:

Stage	IP	OOO
1	Pay money to employees from any means, at the discretion of the entrepreneur: from the company's cash register, from a bank account, from your own money.	Sending an order to a banking institution to transfer the required amount of funds from the company’s current account with the note “for salary payment.”
2	Under the OSNO taxation regime, as well as when paying taxes according to the “simplified” tax system (income minus expenses), the money paid is recorded as expenses in the Income and Expense Accounting Book.	Registration of cash receipt order
3	Issue the salary, ask for the signature of each employee on the pay slip.	Issuance of money to employees on the payroll date.
4	–	Filling out a cash receipt order.
5	–	Drawing up a cash book sheet, taking into account the maximum amount of money allowed for storage.
6	–	When following the OSNO or simplified taxation system (income minus expenses) modes, funds for wages are considered company expenses.
7	–	Submit the payslip to each employee for signature.

Legislative acts on the topic

Legislative acts on the topic are represented by the following documents:

Common mistakes

Mistake #1: Forcing an employee to receive wages in the manner prescribed in the local regulations of the enterprise.

During official employment, in order not to get into trouble and not be left without honestly earned money, each applicant is recommended to carefully familiarize himself with the labor regulations of a particular organization. This document must necessarily contain information about the operating mode, the valuewages, etc.. Naturally, this is not the entire list of what the document that the employer must provide to you before starting work should contain. However, now we will consider in detail issues relating only to salaries and such important nuanceshow the procedure, place and timing of payment of wages. After all, not so long ago in the corresponding article Amendments have been made that not only organizations offering work, but also people who are just looking for work should be aware of.

Responsibilities of the employer: what does the salary consist of?

Let's start with what employers should pay attention to first. According to Art. 136 Labor Code of the Russian Federation in the new editionDuring the transfer of wages, the organization providing the work place must notify each of the employees in writing about the components of the wage that is due for payment. Components are exactly the amounts from which the monthly salary is formed, namely: direct payment for the work done, compensation (for work in difficult or harmful production conditions) and payments that have a stimulating effect on the employee (additional payments, allowances for experience and length of service, bonuses, etc.)

Late payment of wages and deductions

If the employer acts unlawfully and does not pay wages, vacation pay or dismissal pay within the terms established by the employment contract, then in this case he is obliged to include additional compensation in the salary amount. The component may also include deductions (fines). The reasons for such deductions must be clearly stated on the salary slip. Well, in the end, taking into account all the above parts, the employee should see in such a receipt the final amount to be paid.

Where and how are wages paid?

The salary slip must comply with the form established by the employer and the employees’ representative body. The procedure for approving this sheet is regulated by Art. 372 of the Labor Code. Currently, salaries are practically not issued directly to the organization where work is carried out. There are exceptions, but there are very few such enterprises left.

Now employers transfer money to credit and banking organizations, which employees must indicate in the appropriate application. The conditions for transferring money are determined in a collective or employment contract. It is worth noting that the employer does not have the right to prohibit a person working in his company from changing bank details or other personal data for subsequent money transfers. This means that the employee can always make changes to the application and receive his own salary on any bank card. The only thing you need to remember: the change of details must be carried out no later than 5 working days before the payment of wages. Otherwise, the employee may be completely left without money some month, and the employer will definitely not be to blame in this situation.

Salary slip and employer’s responsibility for non-issuance

In Art. 136 of the Labor Code of the Russian Federation is explained that the form of the payslipmust be approved by local regulations. Since issuing a pay slip is the direct responsibility of an organization or enterprise, the employer may face administrative liability for failure to comply with this law. One important point: salary receipts can only be issued in writing. The use of electronic form is also allowed, but only for those employees who carry out their activities for the benefit of the employer’s enterprise remotely. Art. 136 Labor Code of the Russian Federation with commentscontains information that a personal pay form is drawn up for each employee. It indicates all the employee’s data, so the issuance of such a sheet must occur in person to preserve confidential information.

Notes on receipt of payslip - necessity or extravagance?

Many people believe that such a document requires a seal or signature. However, this is not stated in any regulatory act. Even if an employee receives a salary form without a stamp,not broken. This behavior by the employer is completely acceptable and does not constitute an offense. There is also a very common misconception that the issuance of sheets should be carried out exclusively against the personal signature of the employee in a specially designated journal. This decision will probably be correct for the labor inspectorate if an employee suddenly forgets that a pay slip has already been issued to him. But these actions are not mandatory, since they are not fixed in Art. 136 Labor Code of the Russian Federation . That is why in most organizations this method has not been used for a long time.

How is salary paid depending on its form?

If the salary is in non-monetary form, then the employee should check the timing and place of payment with his employer. All these nuances must also be clearly stated in the collective or employment agreement. In any case, the funds earned by the employee’s labor must be transferred to the employee himself. The only exceptions are other methods of payment, which are usually provided for by federal law. An example would be a common household situation: an employee does not pay for the use of housing and communal services. As a result, the housing and communal services department, by court decision, can block the defaulter’s funds in his salary account or send a request to the organization to transfer a certain amount of the employee’s salary directly to their account.

Payments on weekdays and holidays

In accordance with Art. 136 Labor Code of the Russian Federation employermust transfer wages several times a month (2-3 times). The day on which the salary should be credited to the employee’s personal bank account or issued to him personally at the enterprise (other cases described earlier in this article are also possible) is established and prescribed in the collective/employment agreement or can be specified in the internal regulations organizations. Other payment terms may be established by the Federal Law individually for certain categories of employees. In this case, the employee’s health status (for example, disability), his social status (large family), etc. are taken into account.

As for weekends and holidays, in this case the article also provides for certain exceptions. “If the day of payment of salaries falls on a weekend or holiday, then the employer must make payments on the eve of this day,” it is indicated in Art. 136 Labor Code of the Russian Federation . Vacation funds must be paid at least 3 days before the start of the vacation.

1. How often and within what time frames must wages be paid to employees?

2. How to determine the amount of advance payment due to employees.

3. In what order are insurance premiums and personal income tax from wages and advance payments calculated and paid?

“The main thing in settlements with employees regarding wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate employee salaries, but also to pay them correctly. At the same time, the stumbling block for many is paying advances to employees. Is it necessary to split the salary into an advance payment and a final payment if the amount is already small? Is an advance paid to external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Frequency of salary payment

The Labor Code of the Russian Federation establishes the employer’s obligation to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Resolution of the USSR Council of Ministers dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month,” which is still in effect to the extent that does not contradict the Labor Code of the Russian Federation. Therefore, to make it easier to understand, in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is established at least every half month. At the same time, other payments to employees have their own deadlines:

• vacation pay must be paid no later than 3 days before the start of the vacation;
• Severance pay must be paid on the day the employee leaves.

But the payment of sick leave is precisely tied to the payment of wages: benefits must be paid on the day closest to the date of payment of wages after the award of benefits. If such the nearest day is the day of payment of the advance, then the benefits must be paid along with it.

! Note: The requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers to fulfill in relation to all employees (Rostrud Letter No. 3528-6-1 dated November 30, 2009). That is advance must be paid

• , including:
• if the employee is an external part-time worker;
• if local regulations of the employer, employment contracts, etc. Payment of wages is established once a month. This provision is void and cannot be enforced, as it violates the requirements of the Labor Code of the Russian Federation.
• regardless of the amount of earnings and the accepted wage system.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation to pay wages to employees at least every half month, then in the event of an inspection by the labor inspectorate he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials – from 1,000 rubles. up to 5,000 rub.
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rub.
• for legal entities – from 30,000 rubles. up to 50,000 rub.

Deadlines for payment of wages

Currently, labor legislation does not contain specific terms for payment of wages, that is, the employer has the right to set them independently, enshrining them in the internal labor regulations, collective agreement, and employment contracts with employees (Article 136 of the Labor Code of the Russian Federation). The following must be taken into account:

• The time interval between salary payments should not exceed half a month. In this case, payments do not necessarily have to fall within one calendar month (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th day, then for the second - on the 30th (31st) of the current month, if for the first - on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can set the frequency of payment of wages more often than once every half month, for example, every week - this approach is acceptable since it does not worsen the situation of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

• Deadlines for payment of wages must be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. A wording such as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half month may be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the gap between payments will exceed half a month.

• If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! The employer bears (including advance payments and other payments in favor of employees): financial, administrative, and in some cases even criminal.

Advance amount

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the worker’s tariff rate for the time worked. Despite the fact that this resolution deals with the wages of workers, a similar approach can be used in relation to other workers.

The amount of advance payment to be paid to the employee can be calculated in one of the following ways:

• in proportion to the time worked;

• in the form of a fixed amount, for example, calculated as a percentage of the salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee was on sick leave for most of the month, on leave without pay, etc. and was paid an advance, at the end of the month the accrued wages may not be enough to cover the advance payment. In this case, the employee has a situation, the retention of which is associated with certain difficulties for the employer.

Using the first option, paying an advance in proportion to the time actually worked, is more preferable, although more labor-intensive for the accountant. In this case, the amount of the advance is calculated based on the employee’s salary and the days he actually worked for the first half of the month (based on the time sheet), so the possibility of “transferring” the advance is practically excluded. Rostrud specialists in Letter No. 1557-6 dated 09/08/2006 also recommended that when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work).

! The Labor Code obliges the employer for each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

• on the components of wages due to him for the relevant period;
• on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
• about the amounts and grounds for deductions made;
• about the total amount of money to be paid.

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Methods of payment of wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit part of wages (no more than 20%) from being paid in kind, for example, in finished products (Part 2 of Article 131 of the Labor Code of the Russian Federation). In this case, the specific method of payment of wages must be specified in the employment contract with the employee. Let us dwell in more detail on monetary forms of payment of wages.

1. Payment of wages in cash

Payment of wages to employees from the cash register is documented with the following documents:

• payment (form T-53) or payroll (form T-49);
• expense cash order (KO-2).

If the number of employees is small, then the payment of wages to each employee can be processed using a separate cash order. However, with a large staff, it is more convenient to draw up a payroll (settlement and payment) statement for all employees and make one expense order for the entire amount paid according to the statement.

1. Transfer of salary to a bank card

The conditions for paying wages in non-cash form must be specified in the collective agreement or employment contract with the employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and servicing of salary cards for employees. This allows the entire amount of wages to be transferred in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! It is possible to transfer wages in non-cash form only with the consent of the employee and only using the details specified in his application. In addition, the employer cannot “bind” its employees to a specific bank: labor legislation gives the employee the right at any time to change the bank to which his wages should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance contributions from wages

We found that employees must be paid at least twice a month. In this regard, many people have a question: is it necessary to calculate insurance premiums and personal income tax from the advance payment? Let's figure it out. According to the law, insurance premiums must be calculated based on the results of the month for which wages are accrued (Clause 3, Article 15 of Federal Law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income was accrued for work duties performed (clause 2 of Article 223 of the Tax Code of the Russian Federation). Thus, Neither insurance premiums nor personal income tax need to be charged on the advance payment.

The deadlines for payment of insurance contributions from wages are the same for all employers and do not depend on the date of payment of wages. Currently, contributions to extra-budgetary funds must be paid before the 15th day of the month following the month of salary calculation (clause 5 of Article 15 of Law No. 212-FZ). An exception is insurance contributions to the Federal Social Insurance Fund of the Russian Federation against accidents and occupational diseases - they must be paid on the day established for receiving funds from the bank to pay wages for the past month (clause 4 of Article 22 of Law No. 125-FZ).

Unlike insurance premiums, the deadline for paying personal income tax depends on the date and method of payment of wages:

Payroll accounting

In accounting, the calculation of wages, as well as personal income tax and insurance contributions, is reflected on the last day of the month worked. In this case, the following entries are made:

date	Account debit	Account credit
Date set for payment of wages for the first half of the month	70	50(51)	Salaries for the first half of the month were paid from the cash register (transferred to employee cards)
Last day of the month	20(23, 26, 44)	70	Salary accrued
Last day of the month	70	68	Personal income tax withheld from wages
Last day of the month	20(23, 26, 44)	69	Insurance premiums calculated from wages
Date set for payment of wages for the second half of the month (final payment)	70	50(51)	Salaries paid from the cash register (transferred to employee cards)
The last day of the deadline established for the payment of wages according to the statement from the cash register	70	76	Amount of uncollected salary deposited
The next day after the end of the period established for payment of wages according to the statement from the cash register	51	50	The deposited salary amount is credited to the current account
	50	51	Received money from the current account for the issuance of deposited salaries
When an employee applies for wages not received on time	76	50	Deposited wages issued

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Normative base

1. Labor Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
4. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application”
5. Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
6. Letter of Rostrud dated November 30, 2009 No. 3528-6-1
7. Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

Find out how to read the official texts of these documents in the section

To make it easier to study the material, we divide the article into topics:

If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one three hundredth of the rate of the Central Bank of the Russian Federation in force at that time on unpaid on time in amounts for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement. The specific amount of monetary compensation paid to an employee is determined by a collective or labor agreement.

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.

Suspension of work is not allowed:

During periods of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;
- in the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the country’s defense and state security, emergency rescue, search and rescue, fire-fighting work, work to prevent or eliminate natural disasters and emergency situations, V ;
- civil servants;
- in organizations directly servicing particularly hazardous types of production and equipment;

In organizations related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations). If the employer delays or fails to pay wages on time, the employee has the right to count on compensation for moral damages. According to moral damage caused to an employee by unlawful actions or inaction of the employer, the employee is compensated in cash in amounts determined by agreement of the parties to the employment contract. In the event of a dispute, the fact of causing moral damage to the employee and the amount of compensation for it are determined by the court, regardless of the property damage subject to compensation.

The organization must decide for itself which letter to follow. You just have to remember that by writing off monetary compensation for delayed wages as expenses, the organization runs the risk that, during an audit, the tax authorities will charge it additional taxes and penalties.

The only thing you don't have to worry about is a fine. After all, according to sub. 3 p. 1 art. 111 of the Tax Code of the Russian Federation, a taxpayer is relieved of liability for a tax offense if he has provided written explanations on the application of legislation on taxes and fees, by this financial body or other authorized government body or their officials within their competence (these circumstances are established in the presence of relevant documents of these authorities, which in meaning and content relate to the tax periods in which the tax offense was committed, regardless of the date issued from these documents).

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Deadlines for payment of wagesstrictly regulated by labor legislation. Any deviation from legal norms that worsens the employee’s situation is unacceptable, even if it is recorded in the regulations of the employing organization. You can read more about the timing, procedure, place and forms of salary payment in this article.

Procedure, place and terms of payment of wages

In accordance with the Labor Code of Russia, all questions regarding the place of payment of wages, the procedure and timing of its issuance are stipulated in the local documents of the employing company or in an employment or collective agreement. However, the Labor Code of the Russian Federation contains a number of restrictions that the employer has no right to neglect.

Salary amount

Part 3 of Article 133 of the Labor Code of the Russian Federation prohibits the employer from setting wages below the minimum wage established at the federal level. In Russian regions, this amount may be higher, but in no case less.

Deadlines for payment of wages

The specific day of payment of wages is determined by the internal documents of the organization, but, according to Part 6 of Article 136 of the Labor Code of the Russian Federation, it is paid at least 2 times a month. In this case, it must be issued no later than 15 days from the end of the period for which it was accrued.

Procedure for payment of wages

The method of providing cash benefits depends on many factors, including the source of funding of the employing organization. Part 3 of Article 136 of the Labor Code of the Russian Federation allows payment both in cash at the enterprise’s cash desk and by transferring money to a bank account through a credit institution.

IMPORTANT! Since 2014, employees have the right to independently choose the bank that holds their salary account. When changing a credit institution, you must notify the employer in writing at least 5 days before the payday, providing all the required details for transferring money.

Calculation of wages and advance payments

The Labor Code does not contain the concept of “advance”: from the point of view of the law, this is part of the salary paid in the 1st half of the month. According to the Decree of the Council of Ministers of the USSR “On the procedure for paying wages to workers for the first half of the month” No. 566 of May 23, 1957, the minimum amount of the advance must correspond to the employee’s tariff rate for the time actually worked.

The amount of the advance payment can be changed by decision of the employer or in accordance with local regulations of the enterprise only in the direction of increase.

Important: despite the adoption of Resolution of the Council of Ministers No. 566 a long time ago, this document is still in force and is binding on employees authorized to calculate and pay wages, regardless of the form of ownership and source of financing of the employing enterprise.

An example of calculating the amount of advance payment and salary

Salary amount at the tariff rate: 30,000 rubles.

The deadline for payment of wages is the 16th of the current (for the first half of the month) and the 1st of the next (for the second half) month.

Don't know your rights?

Billing month: 30 calendar, 22 working and 8 weekend days.

Number of days actually worked as of the 16th day of the current month: 11.

30,000 / 22 = 1,363 rubles 64 kopecks (salary for 1 day).

1,363.64 × 11 = 15,000 rubles 4 kopecks (advance amount calculated from 11 days’ earnings).

Personal income tax, in accordance with paragraph 2 of Article 223 of the Tax Code of the Russian Federation, is withheld during the final payment based on the results of the month worked, that is, when paying the 2nd part of the salary. Thus, the amount of cash allowance due for payment on the 1st day of the next month will be:

30,000 (total salary) - 15,000.04 (advance issued on the 16th of the previous month) - 3,900 (personal income tax 13% of 30,000 rubles) = 11,099.96. Thus, the total amount of wages without personal income tax will be 15,000.04 + 11,099.96 = 26,100 rubles 00 kopecks.

Issuing wages with products

Article 131 of the Labor Code of the Russian Federation obliges Russian employers to issue wages to their employees in national currency, that is, in rubles. However, this same rule allows for the possibility of settlements in other forms that are not prohibited by the current legislation of the Russian Federation and international law.

IMPORTANT! The share of non-cash wages cannot exceed 20% of the amount of monthly earnings accrued.

Payment of part of the salary in products is possible if the latter does not belong to the category of items the circulation of which is prohibited or limited in Russia:

• spirits and other forms of alcohol;
• weapons (including components) and ammunition;
• narcotic, poisonous, harmful and other toxic drugs and substances.

In addition, it is prohibited to pay salaries by fixing debt obligations: in bonds, coupons, promissory notes, etc.

Important: the employer has the right to pay part of the wages in products only if such a possibility is specified in the employment or collective agreement. In addition, appropriate additional agreements may be concluded between employees and the employer. That is, the employee must one way or another express his consent to payment in non-monetary form.

Payment of wages upon dismissal

By virtue of Part 1 of Article 140 of the Labor Code of the Russian Federation, in the event of termination of an employment contract with an employee, the employer is obliged to provide him with a full payment directly on the day of dismissal. If for some reason this is impossible (for example, the employee was absent at that moment), payment of wages (Labor Code of the Russian Federation, Part 1 of Article 140) is made maximum the next day after the employee submits the corresponding demand.

Important: this provision applies not only to the payment of wages, but also to other types of payments due: compensation for unused vacation, year-end bonus, etc.

If there is a dispute about the amount of monetary payments due to a dismissed employee, the undisputed portion of the amount is subject to immediate payment. The fate of the remaining share is decided in court.

IMPORTANT! An unjustified refusal to pay wages to both a dismissed and an existing employee entails bringing the employer to liability - from financial to criminal. Therefore, in such situations, you should immediately contact the labor inspectorate, prosecutor’s office or court (see: