Salary advance: how much to pay

The organization must pay its employees a salary at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation).

Situation: is it necessary to pay an advance on wages with a piecework wage system

No, it doesn `t need. The organization must pay salaries to employees at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation).

There are no exceptions for the piecework wage system in the legislation. However, this requirement can also be implemented with a non-advance model of organizing labor relations. To do this, you need to pay salaries to employees at least every half a month from the amount of work actually performed (letter of Rostrud dated September 8, 2006 No. 1557-6).

Situation: is it possible to pay salaries once a month if employees have received written statements of consent to such an order

No. The frequency of payment of salaries is directly established by the Labor Code of the Russian Federation. Therefore, paying salaries at least every half a month is not a right, but an obligation of the organization (part 6 of article 136 of the Labor Code of the Russian Federation).

By paying salaries once a month, the organization violates the requirements of the law. This cannot be done, even if employees have written statements of agreement with this procedure. After all, this is a direct violation of the provisions of the Labor Code of the Russian Federation, which is unacceptable. A similar point of view is shared by Rostrud in a letter dated March 1, 2007 No. 472-6-0.

An organization that pays its employees less than every half a month violates labor laws. The head of the organization faces a fine in the amount of 1,000 to 5,000 rubles, and the organization - from 30,000 to 50,000 rubles. (Clause 1, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

For a repeated violation, they can be disqualified for a period of one to three years, and the maximum fine will increase to 70,000 rubles. (Clause 4, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In addition, a situation where an organization pays salaries less frequently than every half a month may be regarded as late payment of salaries.

An organization that pays a salary once at the end of the month does not pay one of the two mandatory parts of the salary on time (Article 136 of the Labor Code of the Russian Federation). Therefore, for the delay period, employees may demand compensation (Article 236 of the Labor Code of the Russian Federation).

What is the minimum advance payment?

We want to warn you: do not set a single fixed advance payment for all employees, which is called for show. For example, 1000 rubles. The amount of the advance part should be commensurate with the actual hours worked. Officials from Rostrud have long been warning about this for a long time (see letter from this department dated September 8, 2006 No. 1557-6).

After all, the Labor Code of the Russian Federation still says that it is the salary that needs to be paid out twice a month. This means that it is necessary to take into account how many days the employee will work in the current month. At the same time, Rostrud specialists also refer to the Decree of the Council of Ministers of the USSR dated May 23, 1957 No. 566, which says: “the minimum size<…>the advance payment must not be lower than the worker's rate for hours worked. Note that this point of view of officials is unchanged to this day. So, the minimum amount of the advance should not be lower than the salary of the employee for the hours worked. That is, the minimum that an employee can claim is the tariff rate (salary) in an amount proportional to the amount of time actually worked for the first half of the month. The maximum amount of the advance is not set by law.

At the same time, in a letter dated February 25, 2009 No. 22-2-709, the Ministry of Health and Social Development of Russia concludes that since the payment of salaries is provided for at least twice a month, then it should be charged for every half a month in approximately equal amounts (excluding bonuses payments). What to take in the advance part of the salary.

Often the salary is only a part of the salary. Therefore, when determining the amount of the advance, take into account other components of the monthly income: additional payments and allowances for working conditions, performing an additional amount of work, combining professions (positions), replacing a temporarily absent employee. After all, the employee has already worked exactly half a month and therefore has the right to claim a part of such payments. But it is not necessary to take into account incentive bonuses and remuneration when calculating the advance (letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709). After all, as a rule, the results of work, that is, just the basis for bonuses, become clear only at the end of a full month. In addition, do not include in the advance payment and payments of a social nature. They are not wages. How can you determine the amount of the advance? There are two methods by which you can calculate the amount of the advance.

In one you take into account weekends and holidays, and in the other you do not.

Let's talk about each method with examples.

In this case, for the first half of the month, we will take the period from the 1st to the 15th day inclusive. We will also assume for the time being that the employee has fully worked all the days. The first way: you count the advance payment excluding weekends and holidays. So, you can ignore the number of non-working days and holidays. That is, they will not affect the size of the salary for the first half of the month. The result is a simple formula for calculating the advance.

She looks like this:

Example

The salary of an employee of Vector LLC Samokhvalov Yu.G. consists of a salary of 25,000 rubles. and allowances for long service in the amount of 5000 rubles.

Therefore, the amount of earnings for the first half of the month will be equal to 15,000 rubles. ((25,000 rubles + 5,000 rubles) × 50%).

However, with this method of calculation, in some months you will have to pay an advance to the employee for “extra” days. Like, say, in the first half of January 2015, when the period from January 1 to January 15 is only four working days. In the second half of the month there are already 11 of them. If this approach seems unfair to you, use the second method.

The second way: you determine the amount of the advance based on the number of working days in the first half of the month.

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

Example

An employee of Sokol LLC Ryzhova O.P. a salary of 30,000 rubles was established.

The regulation on remuneration states that the advance is paid based on the number of working days in the period from the 1st to the 15th day of a given month. P

In the first half of January 2015, Ryzhova worked completely.

Thus, the advance payment for January 2015 will be:

30 000 rub. : 15 days × 4 days = 8000 rubles.

How can I adjust the amount of the advance for not fully worked time.

By no means always the entire first half of the month the employee is at his workplace. He can be sick or, say, take a vacation. Of course, employees who did not work at all from the 1st to the 15th of the month do not need to charge an advance.

And if a person worked, but with a break?

Then it is most logical to use the following formula:

That is, first determine the amount of the advance in the way you choose. And then adjust the result based on the actual days worked.

Example

An employee of Mir LLC Serov V.A. was on vacation from December 29, 2014 to January 12, 2015. According to the system adopted by the company, the size of the advance, regardless of the number of working days in the first half of the month, is 50 percent of the salary.

Serov's salary - 30,000 rubles. This means that the amount of the full advance payment is 15,000 rubles. (30,000 rubles × 50%).

The company has a regular five-day week. And it turns out that in the period from January 1 to January 15 inclusive, the employee worked only three working days out of four. This means that he needs to accrue an advance in the amount of 11,250 rubles. (15,000 rubles: 4 days × 3 days).

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

The size and timing of the advance payment should be fixed in the local documents of the organization: in the regulation on remuneration; in collective or labor agreements. This is determined by part 6 of article 136 of the Labor Code of the Russian Federation, as well as letters from Rostrud dated March 1, 2007 No. 472-6-0, dated September 8, 2006 No. 1557-6.

Tip: despite the fact that there are no restrictions on the terms of the advance payment in labor legislation, it is better if the term falls approximately in the middle of the month. According to the Ministry of Health and Social Development of Russia, the issuance of an advance at the end of the month (for example, on the 25th), when the month has been worked out almost completely, is a violation of the requirements of Article 136 of the Labor Code of the Russian Federation (letter dated February 25, 2009 No. 22-2-709).

How the Chief Accountant Program calculates the salary

If you have a daily wage and a 5 or 6-day work week, the salary can be calculated by itself, in the Chief Accountant Program. You only need to set the advance payment dates and salary once in the “Salary” section. If necessary, these dates can be changed later.

The Glavbukh program can charge a fixed advance: as a percentage of salary or a certain amount. For each employee, you can specify your own conditions.

Monthly salary in the Chief Accountant Program closes in three clicks. A caring service will tell you what you need to check before it makes an automatic calculation.

Click "Generate Documents" if all data for the month is entered. The program will calculate salaries on the fly, withhold personal income tax and calculate insurance premiums for each employee.

Click on the employee's last name to see a breakdown of accruals and deductions - a pay slip will open. The amounts calculated by the service are highlighted in orange. If you click on any, a detailed explanation of how it turned out will open.

And the Glavbukh Program will also show samples of payments for the payment of personal income tax and contributions. It is convenient to copy the details into your payment program for payment.

Try to close the salary yourself in the Chief Accountant Program!