The advance payment is the salary for the first half of the month. There is no concept of "advance" in the Labor Code of the Russian Federation and in regulatory documents.

Paying an advance is not a right, but an obligation of the employer. Salaries must be paid at least twice a month (Article 136 of the Labor Code of the Russian Federation). It is impossible to violate this order, even if the employee writes an application with a request to issue a salary once a month. Otherwise, the company will be fined (fines - in the table). The employer himself sets the terms of payment. But in any case, the salary must be paid no later than 15 calendar days after the end of the month for which it was accrued.

This is how our organization works.

We pay the advance payment on the 25th of the current month, the salary on the 10th of the next month.

If the payment date coincides with weekends or non-working holidays, we issue an advance payment or salary the day before (Article 136 of the Labor Code of the Russian Federation).

Thus, all companies must pay an advance payment without fail (including external part-timers), regardless of the remuneration system.

The amount of the advance paid as an integral part of the salary must be indicated on the payslip. After the advance payment is issued, the pay slip is not issued.

You can entrust the calculation of the advance and salary to the online service -. Indicate the dates of payment and receive on the appointed day the calculated amounts of wages, personal income tax and contributions. The program will tell you how to fill out payments and fill out pay slips and a payroll sheet.

Advance payment in several ways

There is no standard procedure for calculating prepayment. In practice, companies use two methods:

• percentage of salary
• in proportion to hours worked.

Method 1. The advance is calculated as a percentage. For example, it can be argued that the prepayment is 40 percent of the salary (monthly earnings), so that later there is enough money to withhold personal income tax. Please note that in the latest clarifications, officials demand not to underestimate the advance (letter of the Ministry of Labor dated April 18, 2017 No. 11-4 / OOG-718). So when calculating, it is safer to take a salary (tariff) with surcharges and allowances.

This is the easiest way and does not take much time. Its main disadvantage is that it does not take into account the actual hours worked.

Here there are such risks: you can underpay (overpay) the employee's salary or there will be nothing to withhold personal income tax. For example, if the prepayment turns out to be more than the amount that the employee actually earned, and he quits, the final salary may not be enough to pay personal income tax.

PTO engineer Borisov receives a salary of 40,000 rubles. (no surcharges). The regulation on remuneration establishes that the prepayment is 50 percent of the salary. The company pays the advance on the 16th.

Borisov's salary for the first half of the month will be 20,000 rubles. (40,000 rubles × 50%).

The employee received the advance payment for August on August 16. And on August 17 he quit (he took a vacation - there is no compensation).

His salary for August in the final calculation of the advance will be 22,608.7 rubles. (40,000 rubles: 23 days × 13 days).

personal income tax - 2939 rubles. (22,608.7 rubles × 13%).

The employee is owed 19,669.7 rubles. (22,608.7 - 2939). And he has already received an advance payment of 20,000 rubles.

personal income tax in the amount of 330.3 rubles. (19,669.7 - 20,000) there is nothing to keep.

Method 2. The advance is calculated in proportion to the hours worked. This method is more time consuming, but the result is more accurate.

We use the second method - we calculate the advance payment, which is not much different from the calculation of wages. Unless we take bonuses, since their size is determined only on the basis of the results of the month.

We accrue prepayment on the basis of time sheets for the first half of the month (from the 1st to the 15th day). All departments hand over them to the accounting department before the 20th. Since the salary of workers (especially pieceworkers and time workers) may differ by months, the advance payment cannot be the same from month to month.

At the same time, when calculating the prepayment, we try to adhere to the rule that the amounts of salaries for each half of the month should be approximately equal (provided that the employee has worked the norm of working time).

If an employee worked several days in the billing month, for example, from the 12th to the 15th, we consider the advance payment only for these days. Many in this case do not charge an advance at all. This violates the rights of employees - the company does not comply with the terms of payment of salaries (fines).

But if the employee was ill for the entire first part of the month, he is not entitled to prepayment - there is no hours worked (letter of the Ministry of Labor dated February 3, 2016 No. 14-1 / 10 / B-660).

Example 2:

Calculation of the advance in proportion to the hours worked.

The company has a regular five-day week. Terms of payment of salaries: on the 25th day - advance payment, on the 10th day of the next month - final payment. The Regulation on remuneration establishes that the amount of the advance is paid in proportion to the hours worked with a coefficient of 0.87 (that is, the advance is calculated with a margin for personal income tax).

Foreman Smirnov - on a salary (55,000 rubles).

Accountant Pavlova - on a salary (30,000 rubles).

Installer Egorov is a time worker (tariff rate - 300 rubles per hour, surcharge for harmfulness - 12 rubles per hour, that is, 4% of the tariff rate).

Option I. Half a month worked out completely

All these employees worked the first half of the month in full (Egorov - 88 hours).

Calculate the prepayment amount:

• Smirnov will receive 26,304 rubles. (55,000 rubles: 23 rubles a day x 11 rubles a day × 0.87);
• Pavlova - 12,483 rubles. (30,000 rubles: 23 rubles a day × 11 rubles a day × 0.87);
• Egorov - 23,887 rubles. [(300 RUB/h + 12 RUB/h) × 88 hours. × 0.87].

Option II. Half a month not fully worked out

Egorov took a vacation at his own expense on August 3-4 - 2 working days (actual work time from the 1st to the 15th - 72 hours).

Advance payment calculation:

• Smirnov will receive 12,483 rubles. ;
• Egorov - 19,544 rubles. (312 rub/h × 72 h × 0.87);
• Pavlova will not receive an advance - there are no days worked in the first half of the month.

And how to pay an advance payment to the contractor?

The Ministry of Labor believes that it is necessary to pay an advance based on the amount of work actually performed (letter dated November 25, 2016 No. 14-1 / B-1167). There are no exceptions to the piecework wage system - wages must be paid at least every half a month.

personal income tax and contributions

When issuing an advance payment, it is not necessary to withhold personal income tax and accrue insurance premiums. This is confirmed by the letters of the Ministry of Finance of April 13, 2017 No. 03-04-05 / 22521, the Federal Tax Service of May 26, 2014 No. BS-4-11 / 10126, etc.

personal income tax. Calculate the tax based on the results of the month for which the salary was calculated. And keep it when you pay out a salary for the month (clause 2 of article 223; clauses 3, 4 of article 226 of the Tax Code of the Russian Federation).

The date of receipt of income in the form of wages is the last day of the month for which it was accrued (when an employee is dismissed, the last day of work). Previously, it is impossible to determine the amount of taxable income - the salary is not considered accrued. Therefore, personal income tax is not withheld from the advance.

An exception is when the advance is issued on the last day of the month. In this case, personal income tax must be withheld from the advance, since the advance payment date coincides with the date when the employee actually receives income in the form of monthly wages (determination of the Supreme Court of the Russian Federation dated May 11, 2016 No. 309-KG16-1804).

So you should not set the deadline for the payment of an advance payment on the last day of the month - otherwise you will have to withhold personal income tax from each part of the salary.

Contributions. It is not necessary to count on advances and contributions for compulsory insurance (including contributions for injuries). They are accrued on the last day of the month from the total amount of the salary that was accrued for this month (clause 1 of article 421; clause 1 of article 424; clause 1 of article 431 of the Tax Code of the Russian Federation; clause 9 of article 22.1 of the Federal Law of 24 July 1998 No. 125-FZ).

How not to get confused with personal income tax, when an advance payment is issued to an employee along with vacation pay, we will show with an example.

Example 3:

Calculation of advance payment if the employee goes on vacation.

In SMU-14 LLC, the advance payment deadline is the 25th, salaries are the 10th of the next month.

The Regulation on remuneration establishes that the amount of the advance is paid in proportion to the hours worked minus personal income tax (with a coefficient of 0.87).

Her salary is 25,000 rubles. (no other payments), mode - five days.

The prepayment amount will be 8511 rubles. (25,000 rubles: 23 rubles a day × 9 rubles a day × 0.87).

It is better to issue it to the employee along with vacation pay no later than August 10 (3 calendar days before the vacation), since she will be on vacation on the 25th.

The amount of accrued vacation pay is 23,800 rubles. Personal income tax in the amount of 3,094 rubles was withheld from vacation pay when they were issued. (23,800 rubles × 13%).

Personal income tax is not withheld from the advance, contributions are not charged.

The company, as a tax agent, is obliged to withhold personal income tax from vacation pay upon actual payment to the employee on August 10 (subparagraph 10, paragraph 1, article 208, paragraph 4, article 226 of the Tax Code). And transfer to the budget no later than August 31 (paragraph 2, clause 6, article 226 of the Tax Code of the Russian Federation).

On August 31, the accountant accrued a salary to the employee in the amount of 9782.61 rubles. (25,000 rubles: 23 rubles a day × 9 rubles a day). And also calculated personal income tax - 1272 rubles. (9782.61 rubles × 13%).

It is necessary to transfer personal income tax from wages to the budget no later than the day following the day of its payment, that is, September 11 (clause 6, article 226 of the Tax Code of the Russian Federation). Since the salary is paid on the 10th (the amount payable to the employee will be zero, since with this next payment, the amount of personal income tax “reserved” when paying the advance is withheld from the salary).

The accountant calculated contributions from vacation pay when calculating vacation pay. Contributions from salary (including advance payment) - August 31.

We are accustomed to call the advance payment of wages an advance on wages. As a rule, employers, when paying an advance, do not really think about the correctness of establishing its size, observing the deadline and procedure for payment. And some do not pay it at all, limiting themselves to one salary payment per month. Meanwhile, the advance payment is the same salary, only for half the month worked. According to the Labor Code, it must be paid. At the same time, it is also necessary to correctly establish its size, term and conditions of payment. We will talk about the rules for paying an advance on wages, the procedure for its reflection in accounting, as well as the need to calculate personal income tax from its amount in this article.

Mandatory advance payment

The obligatory payment of an advance on wages is indicated by Art. 136 of the Labor Code of the Russian Federation. According to its provisions, wages must be paid out at least every half a month.

Thus, the payment of wages once a month is a violation of labor laws. Administrative liability is provided for violation of labor legislation.

At the same time, it should be borne in mind that the employee's statement of consent to receive wages once a month does not relieve the employer from liability. Rostrud specialists draw attention to this in Letter No. 472-6-0 dated March 1, 2007.

The provisions of Art. 136 of the Labor Code of the Russian Federation are imperative, that is, binding. Labor legislation does not provide for any exceptions to the established rule. It does not matter where a person works: at the main place or part-time. Thus, in relation to part-time workers, the employer is also obliged to pay wages in two parts: advance payment and settlement (Rostrud Letter dated November 30, 2009 No. 3528-6-1).

Terms of payment of wages

According to the new edition of Art. 136 of the Labor Code of the Russian Federation, effective from October 3, 2016, the specific date for the payment of wages is established by the internal labor regulations, the collective or labor agreement no later than 15 calendar days from the end of the period for which it is accrued.

If the day of payment coincides with a weekend or non-working holiday, the payment of wages is made on the eve of this day (part 8 of article 136 of the Labor Code of the Russian Federation).

For example, an advance payment for the first half of August cannot be paid later than August 30, and wages for the second half (calculation) cannot be paid later than September 15.

Thus, the Labor Code contains a requirement for the maximum allowable period of time between the payment of parts of the salary, while regulating the specific terms of its payment at the level of the employer.

The employer will have to pay a fine for incorrectly setting the advance payment deadline, as well as its violation.

Setting the amount of the advance

Often the amount of the advance is set at some integer, constant value. Moreover, for some, this value is approximately 40% of the total salary per month, for others - 30%, etc.

Despite the fact that the Labor Code does not regulate the specific amount of the advance payment, specialists from Rostrud and the Ministry of Labor note: when determining the amount of payment of wages for half a month, the time actually worked by the employee (the work actually performed by him) should be taken into account (letters dated 03.02.2016 No. 14-1 / 10/B-660, dated 09/08/2006 No. 1557-6).

Thus, with the advance method of calculating wages for each half of the month, wages should be accrued in approximately equal amounts (Letter of the Ministry of Health and Social Development of the Russian Federation of February 25, 2009 No. 22-2-709).

Based on the foregoing, the advance payment should be set in the amount of wages accrued for the days worked in the first half of the month on the basis of the submitted time sheet. Since the amount of wages varies from month to month, the size of the advance cannot be a constant, round value.

Other terms of advance payment

In all other respects, the same conditions apply to the advance payment as to the payment of wages for the month.

We recall that according to Art. 136 of the Labor Code of the Russian Federation, wages are paid to an employee, as a rule, at the place of work or transferred to a credit institution specified in the employee's application, on the terms determined by the collective or labor agreement. The employee has the right to change the credit institution to which the wages are to be transferred by informing the employer in writing about the change in the details for the transfer of wages no later than five working days before the day of its issuance.

The amount of the advance paid (as part of the salary) is indicated on the payslip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

Responsibility for violation of the terms of advance payment

Violation of the term for the payment of an advance on wages, the establishment of its amount, as well as other conditions for payment provided for by labor legislation, entails the imposition of an administrative fine under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

It is worth noting that from October 3, 2016, Federal Law No. 272-FZ of July 3, 2016 introduces a separate fine for violating the terms of payment of wages (including an advance payment) in the amount (clause 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):

From 10,000 to 20,000 rubles. in relation to officials;

From 30,000 to 50,000 rubles. in relation to legal entities.

For a similar repeated offense, liability will be toughened. An official faces a fine in the amount of 20,000 to 30,000 rubles. or disqualification for a period of one to three years, a legal entity - a fine of 50,000 to 100,000 rubles. (Clause 7, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For other violations of labor legislation (including violations of the conditions for the payment of an advance), it is provided (clauses 1, 2, article 5.27 of the Code of Administrative Offenses of the Russian Federation):

a) in case of primary violation:

Fine from 1,000 to 5,000 rubles. (for officials);

Fine from 30,000 to 50,000 rubles. (for legal entities);

b) in case of repeated violation:

Fine from 10,000 to 20,000 rubles. or disqualification for a period of one to three years (for officials);

Fine from 50,000 to 70,000 rubles. (for legal entities).

Accounting (budgetary) accounting of advance payment operations

Not so long ago, in the plans of accounts of the accounting (budgetary) accounting of state (municipal) institutions, as well as instructions for their application, account 0 206 11 000“Calculations on advances on wages and accruals on wage payments”, in particular:

To the Unified Chart of Accounts and Instruction No. 157n - by Order of the Ministry of Finance of the Russian Federation No. 16n dated March 1, 2016;

To the Chart of Accounts for Budgetary Accounting and Instruction No. 162n - by orders of the Ministry of Finance of the Russian Federation No. 127n dated August 17, 2015 and No. 184n dated November 30, 2015;

To the Chart of Accounts for Accounting of Budgetary Institutions and Instruction No. 174n - by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 227n;

To the Chart of Accounts for Accounting of Autonomous Institutions and Instruction No. 183n - by Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 228n.

This account has been in use since 2016.

By virtue of paragraph 202 of Instruction No. 157n, on account 0 206 00 000, settlements on advance payments provided by the institution in accordance with the terms of concluded agreements (contracts), agreements (except for advances issued to accountable persons) are taken into account. At the same time, it is not specified which contracts are in question. Thus, the provisions of this paragraph can be fully extended not only to civil law contracts concluded with suppliers (contractors, performers), but also to employment contracts concluded with employees of the institution, which prescribe the conditions for the payment of an advance on wages.

With the introduction of account 0 206 11 000, instructions No. 162n, 174n and 183n added only one accounting entry for its application - an entry to reflect the employee's wage arrears arising from the recalculation of previously paid wages to him ( Account debit 0 302 11 000 / Account credit 0 206 11 000) . This accounting entry is made using the "red reversal" method.

The question arises: is it necessary to use this account for the generally accepted (monthly) advance payment of wages, because there are still no such entries in these instructions?

According to the author, in order to put into practice the additionally introduced accounting entries for accounting on the account of 0 206 11 000 amounts of excessively accrued wages, institutions must initially reflect the payment of wage advances on this account. Based on this, the operations for the calculation and payment of wages must be accompanied by the following accounting entries:

	Contents of operation	State and budgetary institutions		Autonomous institutions
Debit		Credit	Debit	Credit
Paid advance on wages for the first half of the month	0 206 11 560	0 201 34 610 0 201 11 610 (only for public institutions) 0 304 05 211 (only for public institutions)	0 206 11 000	0 201 11 000
Calculated monthly salary for hours actually worked	0 109 00 211	0 302 11 730	0 109 00 211	0 302 11 000
Advance payment made	0 302 11 830	0 206 11 660	0 302 11 000	0 206 11 000
An overpayment of wages was revealed as a result of recalculation (in terms of amounts subject to withholding from future payroll accruals with the consent of employees). Posting is reflected by the method of "red storno"	0 302 11 830	0 206 11 660	0 302 11 000	0 206 11 000

Taking into account the current ambiguous situation with the reflection in the accounting (budgetary) accounting of transactions for the payment of an advance on wages, we recommend that the use of account 0 206 11 000 for these purposes be agreed with the founder and fixed in the accounting policy.

personal income tax from advance payment

Wages paid to employees of the institution are subject to personal income tax (Article 210 of the Tax Code of the Russian Federation). Since the advance is an integral part of wages, accountants of institutions periodically ask themselves whether it is necessary to calculate and pay personal income tax on the amount of the advance.

For an answer, let us turn to the provisions of Ch. 23 of the Tax Code of the Russian Federation and the latest clarifications of the Federal Tax Service.

In accordance with paragraph 2 of Art. 223 of the Tax Code of the Russian Federation, when receiving income in the form of wages, the date of actual receipt of such income is recognized as the last day of the month for which the taxpayer was accrued income for the performed labor duties in accordance with the employment agreement (contract). On the same date, the tax agent calculates personal income tax on the specified income (clause 3, article 226 of the Tax Code of the Russian Federation).

At the same time, the tax agent is obliged to withhold the calculated tax on income in the form of wages upon their actual payment, and transfer it no later than the next day (clauses 4, 6 of article 226 of the Tax Code of the Russian Federation).

In accordance with Art. 136 of the Labor Code of the Russian Federation, the advance payment is part of the wages accrued for the first half of the month. With this in mind, as well as based on the provisions of paragraph 3 of Art. 223 of the Tax Code of the Russian Federation before the expiration of the month, wages cannot be considered received. Accordingly, before the end of the month, personal income tax cannot be calculated and withheld.

Thus, the tax agent calculates, withholds and transfers personal income tax from wages (including for the first half of the month) to the budget once a month with the final calculation of the employee's income based on the results of each month for which wages were accrued. Separately, the tax is not calculated and not withheld from the amount of the advance. This conclusion was made in the letters of the Federal Tax Service of the Russian Federation dated March 24, 2016 No. BS-4-11/4999, dated April 29, 2016 No. BS-4-11/7893. The courts also note that the payment of an advance (that is, wages for the first half of the month) does not lead to the obligation to calculate and transfer personal income tax to the budget (decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 7, 2012 No. 11709/11 in case No. A68-14429 / 2009, AS SKO dated 04/05/2016 No. Ф08-1547/2016 in case No. А32-5456/2015, AS UO dated 11.20.2015 No. Ф09-8173/15 in case No. А07-27682/2014).

However, the specified conclusion is applicable in the case when the advance payment is paid within a month.

If the advance payment falls on the last day of the month (for example, the advance payment for June is paid on June 30, and the final salary payment is made on July 15), then, according to the Supreme Court of the Russian Federation, the tax agent must withhold personal income tax, since the advance payment date coincides with the date when the employee actually receives income in the form of wages for the month (Determination of May 11, 2016 No. 309-KG16-1804 in case No. A76-589 / 2015).

The advance is the salary for the first half of the month. Its payment is mandatory, even if the employee agrees to receive a salary once a month. The amount of the advance payment is determined based on the time worked by the employee for the first half of the month. When setting the term for the advance payment, it is necessary to take into account the innovations of Art. 136 of the Tax Code of the Russian Federation, which come into force on October 3, 2016.

The term and other conditions for the payment of an advance, fixed in the local acts of the institution, should not contradict the norms of the labor legislation of the Russian Federation. Otherwise, such acts will be declared invalid, and the heads of institutions and other officials who have committed an offense face an administrative fine.

The payment of an advance on wages, according to the author, must be reflected in the accounting (budgetary) accounting using the newly introduced account 0 206 11 000.

Personal income tax is not calculated and paid on the amounts of advances paid. The tax agent calculates, withholds and transfers personal income tax from wages (including for the first half of the month) to the budget once a month with the final calculation of the employee's income based on the results of each month for which wages were accrued.

Subject to changes introduced by Federal Law No. 272-FZ dated July 3, 2016.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions for its application of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

When calculating the remuneration for the work of an accountant, the question is often asked: Advance payment - how many percent of the salary? Trying to find the exact answer in is useless, since Part 6 of Art. 136, which defines the procedure, terms and place of payment of wages, contains very vague explanations on this matter. Namely, for employers, the obligation is established to pay off personnel according to the rules of the LNA, but at least once every half a month.

So, what percentage of the salary is the advance? How to approve the deadlines taking into account legal requirements? And also what local acts need to be drawn up for the legitimacy of such operations? Let's look at specific examples of how an advance on wages is calculated.

The term advance means salary for the first half of the month - according to the Labor Code of the Russian Federation, the interval between payments should be no more than 14 days, that is, half a month. Employers have the right to approve the exact terms of settlements at the local level by developing an internal procedure. For this, labor regulations, LNA are drawn up; relevant conditions are entered into collective or individual agreements.

Note! According to the rules of stat. The 136th day of the final payment of wages should not be set later than 15 days (calendar) from the end of the billing period.

Consequently, all employers, regardless of the organizational form, industry affiliation and business scale, are required to accrue and pay advance wages in 2017. Payments of such amounts are dictated by the requirement to pay the staff at least twice a month. It is not forbidden to give employees remuneration more often - the expediency of this is considered by each manager, taking into account the financial situation of the enterprise.

How much is the salary advance? Where can I find the exact percentage of accruals? What is more - an advance or a salary? Let's look at the legal nuances.

An advance is what part of the salary?

How much should be an advance from salary in 2017 - the Labor Code does not clearly regulate. For clarification, let us turn to the Decree of the Council of Ministers No. 566 of May 23, 1957, which is widely known in the USSR. It is determined here that the salary for the first part (half) of the month, that is, the advance payment, is paid in the amount established by the employer, but not less than the employee's actual earnings for the billing period. A similar point of view is expressed by the Ministry of Labor of the Russian Federation in Letter No. 14-1 / 10 / V-660 dated February 3, 2016.

Thus, in order to know how the salary advance is calculated, it is necessary to take into account the amount of time worked by the specialist in fact. And to set such a percentage that a person would receive about half of the salary (with a salary wage system) for half a month, if payments are made every 2 weeks. The exact regulations should be prescribed in the internal acts of the enterprise, taking into account the complexity of the activity, the volume of functions performed, the presence of allowances / surcharges, overfulfillment of the norm, etc.

What percentage of the salary is an advance in 2017:

1. Fixed - when this option is approved, how much interest is paid in advance from salary depends on the established rate.
2. According to the actual time worked - how is the advance payment and salary calculated when taking into account the actual output? this will be discussed below.

Salary and advance - payment terms

The issuance of advance payments and salaries according to the new rules should be carried out at least once every half a month (Article 136 of the Labor Code). The place of payment is the organization where the employee works, or payments are made by bank transfer through a credit institution. The exact dates of what date the advance payment and salary are set by the rules in the LNA of the enterprise, while the second part of the earnings must be issued no later than 15 days. since the end of the period.

• The 15th of every month is for advance payments.
• The 1st of every month is for salary payments.

Departure for 1-2 days is allowed. Later dates should not be set, since, on the one hand, the requirements for calculating the advance payment for the days actually worked out will not be met, and on the other hand, the norm of stat may be violated. 136 of the Labor Code on the 15-day period for the final settlement with the staff. When an advance payment and a salary are paid, this is approved by the employer, but the following are considered direct non-compliance with the law:

1. No advance payments.
2. Issuance of salaries later than 15 days (calendar) from the end of the billing month.
3. Calculation of an advance in the minimum amount - when calculating, the selected method (fixed or in %) should be approved in the LNA of the enterprise.

Can the advance be more than the salary? Some companies set the percentage of advance payments to be higher than the final earnings, but this is illegal. Indeed, with a fixed percentage or not, when calculating the amounts, it is necessary to take into account the actual hours worked. That is, an advance payment of 40 percent of the salary is not recognized as a violation, as well as 50 percent. And charging an advance for the first half of the month at 60 percent is already illegal. If the employer nevertheless approved the procedure for accruing and paying an advance in a percentage of more than 50, the balance of the amount should be, respectively, less. For example, an advance is paid at the rate of 60%, salary - 40%. Or the advance is set at 70%, salary - 30%, etc.

Terms of advance payment and salary - 2017

How to calculate salaries and advance payments in a new way in 2017? There have been no recent amendments to the timing of salary and/or advance payments. A refinement in 2016 was an amendment to stat. 136 of the Labor Code on the 15-day period for issuing the final settlement. Previously, labor legislation simply determined the obligation of employers to pay employees at least twice a month and at least every half of the month.

The introduced clarifications improved the rights of workers, as they clearly marked the deadline for payroll payments. For example, when issuing earnings for September, the employer is obliged to pay the amounts due by October 15 inclusive. And since 15.10 is Sunday, the calculations must be made on October 13, that is, the day before. We figured out, the advance is how many percent of the salary in 2017. Next, we will consider how to calculate an advance from a salary - an example of accruals below.

How to calculate salary advance in 2017 - examples

Garantiya LLC approved the deadline for issuing an advance payment on the 16th, salaries - on the 2nd-3rd. Let's say that the manager's salary is 50,000 rubles. We will analyze 2 ways of calculating the advance for September - upon working hours and at a fixed percentage of 40%. Calculation method:

1. Advance on the fact - for the first half worked out 11 workers. days In total, there are 21 working days in September. Therefore, the calculation is done as follows. Advance payment \u003d 50,000 / 21 x 11 \u003d 26,190 rubles.
2. Advance payment in a fixed percentage (40%) - with this method, the calculation is done as follows. Advance payment \u003d 50,000 x 40% \u003d 20,000 rubles.

The issuance is made by the cashier of the enterprise in cash from the cash desk. At the same time, it is necessary to withhold personal income tax from the accrued amounts, the remainder will be issued to the person “in hand”. As it becomes clear from the examples, the first method of calculating the advance is more beneficial for the staff. However, in any case, the difference will be compensated in the final payroll.

For convenience and simplification of calculations, many sites offer a calculation option with which accountants can find out how to calculate an advance from a salary - the calculator makes the task easier. The service is usually free and involves the introduction of initial data, after which the amounts are calculated according to the generally accepted algorithm.

How are salaries and advances paid?

How the advance payment and salary are paid depends on the accepted method of calculation with employees. This may be the traditional option by issuing cash from the company's cash desk. The specialist is obliged to sign for the receipt of money in the cash register or statement. Another common way to transfer salaries is to cards through a r / account. At the same time, a payment order for an advance on wages, a sample is drawn up with all the necessary details, transferred to the employer's bank to perform a financial transaction. Examples of filling out mandatory documentation can be found in the forms of reference and legal systems or in free access on the Internet.

How to fix in the LNA of the company the percentage of advance payment from salary in 2017

After the employer has decided on the question: Advance payment is what part of the salary? it is necessary to approve the rules for accrual and settlements in the LNA. The exact conditions are prescribed in collective agreements and individual labor contracts, the internal regulations of the enterprise. You can also develop a regulation on wages. The nuances of document flow are regulated by companies independently.

Is it necessary to pay advance salary?

Non-payment of advance amounts is recognized as a violation in the field of labor legislation. Penalties are provided for by stat. 5.27 of the Code of Administrative Offenses. The amount of sanctions - from 1000-5000 rubles. for managers or entrepreneurs up to 30,000-50,000 rubles. - for legal entities. In addition, the liability of employers in case of non-compliance with the terms of salary payments is regulated by stat. 236 of the Labor Code in the form of compensation in the amount of 1/150 of the current key rate.

KoUVZ - salary, advance payment, children

The city-forming enterprises of the Russian Federation, for example, UVZ, also face problems in paying salaries and advances. Of course, the delays here are small and are calculated in days, not months. However, if desired, and for this delay, employees can receive compensation payments, which in 2017 are required to accrue all employers who violate the federal deadlines for issuing wages.

Conclusion - we told you when the advance payment and salary are paid in Russia, in what order the accruals are made. The exact dates and calculation procedure are approved by employers independently.

Since Soviet times, everyone knows that a month's salary has always consisted of two payments: an advance payment and the remaining salary. Moreover, the size of the advance was always less than the second payment. So how many percent of the salary can be an advance, how and when is it paid? The material will provide information on the topic.

How much is the salary advance paid in 2018?

Since the advance payment is a share of wages for half a month, then its size should in no way be less than the salary due for the time worked in that month. Its size is determined by an agreement between the management of the organization and the trade union when signing the collective agreement. The same is stated in the recommendations of the Ministry of Labor of Russia dated 02/03/2016, which states that when determining the amount of the advance payment (salary for the initial 15 days), the time actually worked by the employee must be taken into account. Ideally, the size of the advance on wages under the Labor Code of the Russian Federation 2018 should be set at half the amount of earnings per month, excluding taxes.

In fact, the amount of advance payments does not reach such sizes at once for several reasons:

• Firstly, all allowances and bonuses provided for employees are paid by employers within the terms of the basic salary.
• Secondly, employers' accountants deliberately underestimate the size of the advance paid to their employees in employment contracts.

So in the realities of our time, the amount of the advance in most organizations and enterprises is at the level of 25-30 percent of the level of the basic monthly income.

New terms for advance payments and salaries in 2018 - latest changes

How many percent of the salary in 2018 according to the Labor Code of the Russian Federation? In 2016, the Russian legislature changed both the terms of issue and the percentage. Under the new rules, the date is limited to the 15th of the next month. In connection with the frequent delay in the payment of wages across the country, fines for violation of the labor code and the amount of compensation for the discrepancy in the timing of the issuance of earnings were raised at the same time. New amendments to the law came into force on 3.10. 2016, so that by this date all organizations by this date had to check the content of the regulations, which contain the norms of labor law and collective agreements.

How are salaries and advances paid?

According to the latest amendments to the law, no more than 15 days should be between the salary and the advance payment. In a situation where an organization, enterprise or individual entrepreneur issues advance payments to employees, for example, on the 20th, then employees must be paid wages no later than the 5th of the coming month. Or if the advance payment is made on the 25th, then the salary is not later than the 10th. This means that wages will be paid at least twice a month, as provided for in Article 136 of the Labor Code of the Russian Federation. In case of violation of the specified time intervals, a fine of up to 50,000 rubles may be imposed on the organization.

It is worth noting that employers have every right to pay wages before the specified period, since this in no way violates the current legislation. When an employee urgently needs certain funds, and the pay day is not yet close, he can apply to the management with a request to pay him some money in advance, and that this amount will be worked out later. The application must be made in writing - an application is written for receiving money on account of wages. If a positive decision is made on the application, then an order is drawn up, on the basis of which the employee's request will be satisfied.

How to calculate salary advance?

Many workers are relatively easy to put up with being paid a fixed payment, while calculating the amount of the advance is not very difficult.

Suppose an employee's salary is 60,000 rubles. The salary tax will be equal to 7800 rubles. (60,000 x 13%). Advance payment is made on the 15th day of the current month. According to the employment contract, an advance payment is issued based on the actual hours worked on the date of its payment, while the date of payment is not included in the hours worked this month. Of this, the advance payment for April 2018 must be issued to the employee on the 15th and its amount will be 26,100 rubles ((60,000 - 7800) 20 x 10), where 20 is the number of working days in April, and 10 is the number worked.

Is it possible to pay salaries once a month without an advance payment?

It is forbidden to pay wages once a month, even if the employee himself asks for it. According to labor law, the employer must pay salaries to employees at least every half a month (i.e. 2 times a month) and there are no exceptions to this rule. This is stated in Art. 136 of the Labor Code of the Russian Federation, and an employer who violates the law bears material liability, which threatens the employer with a fine, the maximum of which is 50,000 rubles.

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The salary traditionally consists of two parts, the first of which is called advance payment. Let's talk about the size of the advance on wages in accordance with the Labor Code of the Russian Federation 2019, as well as how to correctly calculate it, pay it and pay tax.

In accordance with the Labor Code of the Russian Federation 2019, employers are required to pay wages to their employees at least every half a month on the day established by the internal labor regulations, a collective or labor agreement (part 6 of article 136 of the Labor Code of the Russian Federation). That is, you need to pay salaries at least 2 times a month.

The first part of the salary - for the first half of the month worked is called in advance.

We will tell you what the amount of prepayment for wages should be according to the Labor Code of the Russian Federation 2019 and how to calculate it.

Attention! The Ministry of Labor has changed the rules for calculating salaries. now you need to pay more workers. The experts of the UNP newspaper figured out how to calculate the salary now.

Advance payment according to the Labor Code of the Russian Federation 2019: how many percent of the salary

The Labor Code does not contain norms that determine the specific amount of the advance as a percentage of wages. However, the current Decree of the Council of Ministers of the USSR dated May 23, 1957 No. 566 "On the procedure for paying wages to workers for the first half of the month" determines that the amount of the deposit for the first half of the month is determined by the agreement between the employer and the trade union when concluding a collective agreement, while the minimum advance payment must not be lower than the wage rate of the employee for hours worked.

At the same time, the Ministry of Labor, in its letter dated February 3, 2016 No. 14-1 / 10 / B-660, explained that when determining the amount of salary for the first half of the month, the time actually worked by the employee or the work actually performed by him should be taken into account.

It turns out that the employer must pay wages at least every half a month, setting the terms for paying wages at its discretion - choosing a percentage of the salary or a fixed amount.

Ideally the amount of the advance on wages according to the Labor Code of the Russian Federation 2019 is half the employee's earnings per month, that is, 50 percent.

Regulations on wages (fragment)

Calculation of salary advance in 2019

So, as we have already noted, the advance payment for the first half of the month is considered - from the 1st to the 15th inclusive. Let's give an example of calculation.

An example of calculating an advance on wages for a fully worked period

Employee salary - 40,000 rubles. The employment contract stipulates that the advance payment is paid from the actual hours worked on the date of the advance payment, but the day of the advance payment itself is not included in the actual hours worked. In April 2019 - 22 working days, in the period from the 1st to the 14th - 10 working days. Accrued for actual hours worked 18,181.82 rubles. (40,000 rubles / 22 days x 10 days). Personal income tax will amount to 2364 rubles. (18,181.82 rubles x 13%). The amount of the advance payment due on April 15, 2019 is RUB 15,817.82.

In a letter dated August 10, 2017 No. 14-1 / B-725, the Ministry of Labor explained that employees have the right to receive the first part of the salary in proportion to the hours worked. Moreover, the advance must be calculated not only from the salary, but taking into account allowances and additional payments, which do not depend on the results of work for the month.

In the commented letter, the Ministry of Labor expressed the opinion that the first part of the salary should be paid for hours worked. Such a rule is in the resolution of the Council of Ministers of the USSR No. 566, but the document is valid in the part that does not contradict the Labor Code of the Russian Federation (letter of Rostrud dated 08.09.2006 No. 1557–6). This means that it is safer to adhere to the opinion of the Ministry of Labor and consider the advance payment for the hours worked.

It follows from Decree No. 566 that the advance payment must be calculated from the tariff rate, that is, from a fixed salary without taking into account compensatory, incentive and social payments. The Ministry of Labor has a different opinion. Officials believe that for the first half of the month, the employee is entitled to compensation for work at night, as well as for work in harmful conditions, allowances for combining positions, professional skills, etc. (letter of the Ministry of Labor of Russia dated 18.04.17 No. 718).

Consider the explanations of officials on the payment of personal income tax from an advance payment in 2019. How to withhold, including from in-kind income and when to transfer. Personal income tax from advance payment: when to pay>>

Bonuses, extra pay for overtime, work on weekends and holidays do not need to be included in the calculation of the first part of the salary. The company will calculate these payments only at the end of the month and pay the employee at the final settlement.

An example of calculating an advance on wages for bonuses, additional payments, work on weekends

The company issues the first part of the salary on the 20th, and the final payment on the 5th. Salary of an accountant - 42,000 rubles. September has 21 working days. Time limit - 168 hours. Salary per day - 2000 rubles. (42,000 rubles : 21 days). On September 15, the employee worked at night, and on the 18th and 19th she replaced the cashier. Cashier's salary - 33,600 rubles. Surcharge for night shifts at a rate of 20% - 400 rubles. (42,000 rubles: 168 hours × 8 hours × 20%). For the work of a cashier at a rate of 25% - 800 rubles. (33,600 rubles: 168 hours × 8 hours × 2 days × 25%). At the end of the month, the company accrued a bonus - 5,000 rubles.

First part. From September 1 to September 20, the employee worked 14 days. Salary - 29,200 rubles. (2,000 rubles × 14 days + 400 rubles + 800 rubles).

Second part. From September 20 to September 30, working days - 7. Salary - 19,000 rubles. (2,000 rubles × 7 days + 5,000 rubles).

The director may be under investigation if the company pays less than the minimum wage for more than two months or does not pay at all (part 2 of article 145.1 of the Criminal Code). The leader can be fined, sent to corrective labor or even jailed.