6 terms and procedure for payment of wages. The procedure for paying wages, the terms and conditions of payments

1. The provisions of Article 136 of the Labor Code of the Russian Federation are formulated in relation to the rules provided for by the ILO Convention N 95 "Regarding the protection wages" (1949).

2. When calculating and paying wages, each employee must be given a payslip containing information on the amount and constituent parts wages and deductions made. The list of information established by Part 1 of Article 136 of the Labor Code of the Russian Federation is mandatory for inclusion in the payslip.

The form of the payslip is not defined by the Code; it is approved by the employer, taking into account the opinion of the representative body of employees. Thus, it is given the force of a local normative act, which serves as an additional guarantee of the rights of workers.

The pay slip must be issued at least once a month when making the final payment based on the results of work for the month.

3. Wages must be paid at the place of work. This rule was established in order to create the most convenient conditions for the employee: he should not spend his free time and make trips in order to receive wages at the central office of the organization, centralized accounting, etc.

Place of performance of work (including specific workplace remote from the location of the organization) is determined by the internal labor regulations, other local regulations or an employment contract.

4. A collective agreement or an employment agreement with a specific employee may provide for the transfer of wages to the bank account specified by the employee. An appropriate change can be made to the employment contract after its conclusion.

Transfer conditions (terms, order, sizes) are determined in collective agreement or in employment contract. The costs of transferring money and servicing a bank card (if an appropriate account is opened) are borne by the employer.

5. When paying a part of wages in non-monetary form, the place, terms and procedure for issuing the relevant goods (products) are established in a collective or labor contract. At the same time, the most favorable conditions for the employee should be provided, for example, bulky or heavy goods should be delivered to the employee's home or he is given the opportunity to gradually remove them.

On the payment of wages in non-monetary form, see also comments. to Art. 131.

6. Wages are paid directly to the employee. Exceptions to this rule can be set federal law or an employment contract. Federal laws do not provide for such exceptions. In the employment contract, the parties are free to establish any method of paying wages, for example, transferring it to the account of the spouse (one of the parents, children, etc.) of the employee, issuing wages in cash by proxy issued by the employee.

In case of restriction of the employee’s legal capacity in the manner provided for in Art. 30 of the Civil Code, his salary is issued to the trustee on the basis of a trustee certificate or to the employee himself, but on the basis of written consent trustee.

7. Wages must be paid at least every half a month. Specific days for the payment of wages are established by a collective agreement, or internal labor regulations, or an employment contract.

In practice, two or three days for the issuance of wages are usually set, for example, on the 1st, 2nd, 3rd and 15th, 16th, 17th of each month. Most organizations use an advance payroll system in which an advance is paid in the middle of the month, which is usually a part of tariff rate (official salary) and compensatory surcharges of a permanent nature (for harmful conditions labor, etc.), and at the beginning of the next month, a final settlement is made, including incentive payments.

8. The establishment of other terms for the payment of wages is possible only in federal law. An agreement on the payment of wages once a month, regardless of the level at which it is concluded, is contrary to the provisions of the law.

9. Article 136 of the Labor Code of the Russian Federation provides for special rules for the payment of wages in cases where the day of its issuance coincides with a weekend or non-working holiday. In these cases, wages must be paid the day before - on the last day of work or in advance.

Holidays are paid in advance. In case of violation of the deadline for paying for a vacation, it can be postponed (see comments to Article 124).

10. Parts 3 and 5 of Article 136 of the Labor Code of the Russian Federation were the subject of a challenge in the Constitutional Court of the Russian Federation, which, in its Ruling of April 21, 2005 N 143-O, indicated that these norms represent guarantees for the implementation of the provisions enshrined in the Labor Code (Article 2 , 21, 22 and 56) the rights of the employee to timely and in full size payment of wages; are aimed at ensuring the coordination of the interests of the parties to the employment contract when determining the rules for the payment of wages, at creating conditions for its unhindered receipt by the employee personally in a way convenient for him and comply with the provisions of the ILO Convention of 1949 N 95 (SPS ConsultantPlus).

Labor Code, N 197-FZ | Art. 136 Labor Code of the Russian Federation

Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment of wages (current version)

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer due date respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit organization to which the wages are to be transferred by notifying the employer in writing of the change in the details for the transfer of wages no later than five working days before the day of payment of wages.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the date of the end of the period for which it is accrued.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

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Commentary on Art. 136 Labor Code of the Russian Federation

1. The provisions of the article are formulated in relation to the rules provided for by ILO Convention No. 95 "Regarding the Protection of Wages" (1949).

2. When accruing and paying wages, each employee must be given a pay slip containing information about the amount and components of wages, as well as deductions made. The list of information established by part 1 of the commented article is mandatory for inclusion in the payslip.

The pay slip must be issued at least once a month when making the final payment based on the results of work for the month.

The value of the payslip is very high. Arbitrage practice is based on the fact that only in the case of the issuance of a pay slip by the employer is it permissible to assume that the employee should have known about the violation of his right in connection with incomplete remuneration. When considering a specific case, the court found that the form of pay slips for calculating wages was not approved by the employer, pay slips were not issued to employees. Thus, the employer did not fulfill the obligation to issue pay slips for wages. Therefore, the court had no grounds to assert that the employee could and should have learned about the constituent parts of his salary on a monthly basis upon receipt of wages. During the consideration of the case, it was established that the plaintiff became aware of the violation of his right to full wages only in September 2012 (in connection with the consideration of claims of other employees, when it was reliably established that the wages of workers were accrued by the defendant without taking into account the Ural coefficient). As a result, the reasons for the employee's missing the deadline for applying to the court were recognized as valid (Determination of the Sverdlovsk Regional Court dated February 22, 2013 in case No. 33-1620/2013).

3. Wages must be paid at the place of work. This rule was established in order to create the most convenient conditions for the employee: he should not waste his free time and travel in order to receive wages at the central office of the organization, centralized accounting, etc.

The place of performance of work (including a specific workplace remote from the location of the organization) is determined by the internal labor regulations, other local regulations or an employment contract.

The terms of the transfer (terms, order, size) are determined in the collective agreement or in the employment contract. The costs of transferring money and servicing a bank card (if an appropriate account is opened) are borne by the employer.

5. When paying a part of wages in non-monetary form, the place, terms and procedure for issuing the relevant goods (products) are established in a collective or labor agreement. At the same time, the most favorable conditions for the employee should be provided, for example, bulky or heavy goods should be delivered to the employee's home or he is given the opportunity to gradually remove them.

On the payment of wages in non-monetary form, see also comments. to Art. 131.

6. Wages are paid directly to the employee. Exceptions to this rule may be established by federal law or an employment contract. There are currently no such exceptions under federal law. In the employment contract, the parties are free to establish any method of paying wages, for example: transferring it to the account of the spouse (one of the parents, children, etc.) of the employee; issuance of wages in cash by proxy issued by the employee.

In case of restriction of the employee’s legal capacity in the manner provided for in Art. 30 of the Civil Code of the Russian Federation, his salary is issued to the trustee on the basis of a trustee's certificate or to the employee himself, but on the basis of the written consent of the trustee.

7. Wages must be paid at least every half a month. Specific days for the payment of wages are established by a collective agreement, or internal labor regulations, or an employment contract.

In practice, two or three days for the issuance of wages are usually set, for example, on the 1st - 3rd and 15th - 17th of each month. In most organizations, an advance payroll system is used, in which an advance is paid in the middle of the month, which is usually a part of the tariff rate (official salary) and compensatory surcharges of a permanent nature (for harmful working conditions, etc.), and at the beginning of the next month final settlement including incentive payments.

Wages are issued on the basis of statements. Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1 approved unified forms primary accounting documentation on accounting of labor and its remuneration, including the forms of payroll, payroll, payroll, payroll register (from 01.01.2013 are not mandatory).

Judicial practice under Article 136 of the Labor Code of the Russian Federation:

Decision of the Supreme Court: Decree N 7-AD17-1, Judicial Collegium for Administrative Cases, supervision
At the same time, by virtue of the fourth part of Article 136 Labor Code Russian Federation the place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract ...
Decision of the Supreme Court: Decree N 73-AD17-2, Judicial Collegium for Administrative Cases, supervision
Wages are paid at least every half a month on the day established by the internal labor regulations, the collective agreement, the labor contract (part six of Article 136 of the Labor Code of the Russian Federation as amended at the time of the occurrence of the circumstances that served as the basis for bringing the institution to administrative responsibility). In violation of the requirements of articles 8, 136, 189 of the Labor Code of the Russian Federation, in the Internal Labor Regulations, the employer does not determine the days for paying wages at least every half a month ...
Decision of the Supreme Court: Decree N 29-AD16-10, Judicial Collegium for Administrative Cases, supervision
Meanwhile, this conclusion from the provisions of the sixth paragraph of Article 136 of the Labor Code of the Russian Federation does not follow, since this norm does not provide for the requirement to pay wages for the month worked no later than the day it ends ...

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Payday is the longest-awaited day at work for all employees. If the organization pays salaries through the cash desk, then in all the corridors and departments from the very morning, when the money is brought in, there is a revival.

And only an accountant, even in such seemingly joyful moments, should keep his ears on top of his head. Because his sacred duty is not only to receive his “hard money”, but also to ensure the payment of salaries to other employees in accordance with all the rules of the law. How to do this, read the article.

1. Payment of salaries through the cashier: we set the rules

2. Pay date

3. Payrolls for the payment of salaries

4. Paying salaries through the cashier - a step-by-step procedure

5. Deadline for payment of wages according to the statement

6. Issuance of wages on account cash warrant

7. Payroll - Posting

8. Payroll - example

9. Paying salaries through the cash desk in 1C

10. What else to look for when paying salaries from the cash desk

So let's go in order. If you do not have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select Quality 720p)

In more detail than in the video, we will analyze the topic further in the article.

1. Payment of salaries through the cashier: we set the rules

All rules in force in the organization and relating to the procedure, form, timing, place of payment of wages are fixed in local regulation(part 2 of article 131, parts 3, 4, 6 of article 136 of the Labor Code of the Russian Federation). This may be a collective agreement or internal labor regulations. Also, the rules for paying wages can be spelled out in the employment contract with the employee.

Wages can be paid to an employee in cash in rubles, as well as in non-monetary form (parts 1, 2 of article 131 of the Labor Code). Wages in cash are paid at the place of work (part 3 of article 136 of the Labor Code). To pay wages in cash, the employer ensures their availability at the cash desk of the organization on the day of payment of wages.

For the payment of wages from the cash desk of the organization may be involved two sources of funds:

Payment of salaries through the cashier is made from funds withdrawn from the current account. An authorized employee of the organization, for whom a check for receiving money has been issued, for example, a cashier, can withdraw money for a salary from a current account. The check must indicate the purpose: the issuance of wages.
Wages can be paid from the funds received by the cashier of the organization for goods sold, work performed, services rendered. Instruction of the Central Bank dated 07.10.2013 No. 3073-U allows this.

2. Pay date

Until September 2016, the Labor Code did not set specific deadlines for the payment of wages. Article 136 simply stated that wages were paid at least every fortnight. A specific date of payment should be set in the internal documents of the company.

In order to comply with the “half a month” rule, the salary is divided into at least two parts - for the first half of the month (the so-called “advance payment”) and the final payment for the second half of the month.

In July 2016, amendments were adopted to this article, which come into force on October 3, 2016. The specific pay date is still set by the organization, but there are deadline — not later than 15 calendar days from the date of the end of the period for which it is accrued.

Thus, the advance payment (in fact, this is the salary for the first half of the month) must be paid no later than the 30th day, and the final payment no later than the 15th day of the next month.

The rules on deadlines are the same for everyone, so even if employees want to shift deadlines or pay salaries once a month, it is impossible.

However, officials in their letters recommend not postponing the dates of payments: the advance payment should be paid in the middle of the month, until the 20th day of the maximum, and the final payment by the 5th day of the next month. And there should be a gap of about 15 days between payments.

Please note that it is impossible to establish that a salary in an organization is paid “not later than a certain date” or in a range of dates. Because the TC requires a specific day to be set.

However, it is acceptable, if the company is large, to establish different payment dates for different categories of employees or different departments(Rostrud letter No. PG/6310-6-1 dated June 20, 2014). For example, workers on the 3rd and 18th, administration on the 4th and 19th.

If the pay date falls on a holiday, it is paid on the day preceding the holiday.

3. Payrolls for the payment of salaries

Salary from the cash desk can be paid according to:

expenditure cash orders (form No. KO-2)
payroll statements (form No. T-49)
pay slips (form No. T-53)

You can see an example of a payroll in the screenshots.

On the first page of the payroll, the name of the organization and division are indicated if a separate statement is compiled for each division.

The payment period according to the statement, the amount in words and figures, the number and date of the statement, the period for which wages are paid are also entered. Head of organization and Chief Accountant put their signatures.

On the second page there is a plate in which the personnel numbers and names of all employees who will receive money on it are entered. The amount in rubles to be issued is indicated.

Employees put signatures directly upon receipt of funds from the cashier.

4. Paying salaries through the cashier - a step-by-step procedure

Regardless of which document will be used to pay salaries through the cash desk, the sequence of actions for issuing money will be the same. It is made up of the following steps.

Documents for the issuance of money must be signed by the head, chief accountant of the enterprise or persons authorized to do so. Completed and signed documents are transferred to the cashier for execution.
The cashier, having received a statement or cash register, checks the presence of the signature of the chief accountant or accountant (in their absence, the presence of the signature of the head) and its compliance with the sample, the correspondence of the amounts of cash written in numbers to the amounts written in words.
The cashier issues cash directly to the recipient specified in the cash register or statement. Or in a power of attorney, if another person will receive money for the employee.

To identify the recipient, the cashier asks him show your passport or other identification document, and for the recipient by proxy - power of attorney and an identity document.

The cashier checks the compliance of the last name, first name, patronymic, indicated in the passport, with the data indicated in the cash register or statement, if available, indicated in the power of attorney.

If the issuance of money is made by proxy, in the text of the RKO, after the name of the recipient of the money, the cashier indicates the name of the person who is entrusted with receiving the money.

When receiving money confidant according to the statement before the signature of the person who is entrusted with receiving cash, the cashier makes an entry “by proxy”. The power of attorney is attached to the RKO or statement, according to which the issue was made.

The cashier prepares the amount of cash to be dispensed and hands over the cash register or statement to the recipient for signature.
The cashier recalculates the amount prepared for withdrawal so that the recipient can clearly see his actions, and gives the recipient cash by sheet, piece counting. The recipient can count the money received under the supervision of the cashier.
After the issuance of money by RKO, the cashier signs it.

5. Deadline for payment of wages according to the statement

If the issue was made according to the statement, then after all the employees received the money, or not all of them received, but the period set for the issue ended, the cashier indicates the amount of wages paid.

Opposite the names of the persons to whom the salary has not been paid, the cashier puts a stamp or makes a mark by hand: “Deposited”. The amount of the deposited salary is indicated in figures and in words.

Then the cashier puts his signature and gives the statement to the accountant for verification.

Looking at the payroll form, you probably noticed the lines on the first page "To the cashier for payment on time". What dates can be indicated here and how long can the payroll period be delayed according to the statement?

The payment (settlement and payment) statement is valid for a period determined by the head of the organization, but not more than 5 working days, including the day of receipt of cash from the bank (clause 6.5 of the Central Bank Directive dated 11.03.2014 No. 3210-U).

Therefore, the beginning of the period for this line will be the date set by the local act for the payment of wages. The end of the period is a maximum of the 5th business day from the day the money was received from the bank.

6. Issuance of wages on an account cash warrant

After the statement is closed, the calculations for it are made, for the entire amount of payments according to the statement, an expenditure cash warrant is drawn up. Details of this RKO are indicated in the payroll. RKO date - the last day of payment of wages according to the statement.

The statement is an annex to the cash register and it contains its details. Sometimes they ask - where to file a statement for paying salaries? The answer is to the expenditure cash warrant, which reflects the amount paid according to the statement.

An organization may decide not to use the statements. Sometimes this is due to the fact that employees do not know who receives and how much. In this case, it is made issuance of wages on account cash warrant. And it is compiled for each employee separately. The line "Issue" indicates the specific name of the employee who receives the money.

On the basis of RKO, compiled both for the entire amount of wages, and for each employee separately, an entry is made in the cash book (form No. KO-4).

If the amount of cash remaining in the cash desk of the organization after the payment of wages, taking into account the deposited amounts, exceeded the cash balance limit, then the amount exceeding the limit must be deposited with the bank on the same day (clause 2 of Directive N 3210-U).

7. Payroll - Posting

If wages are paid through the cash desk, the posting will be made using accounts:

70 "Settlements with personnel for wages"
50 "Cashier" - when paying salaries from the cash desk

And when paying salaries by transfer to employees' cards, account 51 "Settlement account" is used.

In this way:

Debit 70 - Credit 50- when paying salaries from the cash desk

Debit 70 - Credit 51– when paying salaries from a current account by transferring to employees’ cards

If the salary is not received by the employee on time, then it is deposited, and the following entry is made:

Debit 76 subaccount "Calculations on deposited amounts" - Credit 70- for the amount of unreceived wages by the employee.

8. Payroll - example

Sokol LLC has set the date for the payment of salaries - the 7th day of the month following the settlement one. For the marketing department, a statement was drawn up for 3 employees in the amount of 50,000 rubles.

Debit 50 - Credit 51 - in the amount of 50,000 rubles. – received cash to pay salaries from the bank

Salary was issued on July 7: 15,000 rubles. Received by proxy by the wife of the marketer Solovyov S.S., 20,000 rubles. received personally by the head of the marketing department Chaikin O.L. Copywriter Vorobyov V.V. I was absent from work and could not get paid.

Debit 70 - Credit 50 - in the amount of 35,000 rubles. - the wages from the cash desk were issued to the employees

On July 12, the statement was closed, the salary not received by Vorobyov was deposited and handed over by the cashier Sinitsyna to the current account.

Debit 70 - Credit 76 - in the amount of 15,000 rubles. - wages not received on time by the employee are deposited

Debit 51 - Credit 50 - in the amount of 15,000 rubles. – deposited wages deposited in the bank

9. Paying salaries through the cash desk in 1C

For those who keep records in the 1C: Accounting program - see how wages are paid through the cash desk in 1C in video format.

10. What else to look for when paying salaries from the cash desk

Now some important points to which you should pay attention so as not to "run into" trouble.

The listing can indicate only payroll amounts And social benefits. Do not indicate in the statement, but issue for individual CSCs: reimbursement of travel expenses, compensation for the use of personal property, dividends, rent, etc.

Please note that the money intended for such payments cannot be kept in cash in excess of the limit during the salary payment period. You can exceed the limit during this period (but not more than 5 working days) only by the amounts that are included in the statement as wages and social benefits.

Do not show payroll individuals who worked in the organization on civil law contracts . Regular payments according to the statement, they can become a reason for trying to reclassify civil contracts into labor contracts and charge additional insurance premiums.

Cash payment of wages foreign workers(temporarily staying in the Russian Federation) is not allowed (part 2 of article 14 of Law No. 173-FZ “On currency regulation and currency control”). Such employees need to transfer salaries to a bank account.

What problematic issues regarding the payment of wages from the cash desk have you accumulated? Ask them in the comments!

You can also, on the issue of wage payment dates.

Payment of salaries through the cashier: terms and rules

New edition Art. 136 Labor Code of the Russian Federation

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. 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 fifteen calendar days before the day of payment of wages.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

Commentary on Article 136 of the Labor Code of the Russian Federation

Conditions of remuneration, such as the place and timing of payment of wages, are essential conditions labor contract. It follows from .

As already mentioned, this information may not be included in the employment contract with a specific employee if they are generally established for most employees of the enterprise and are enshrined in a collective agreement or other local regulatory act.

In this case, it is enough to make a reference to such a document in the employment contract.

In addition, the clause of the employment contract regarding the conditions of remuneration must necessarily contain information about the form in which remuneration is made: in cash or in a combination of monetary and non-monetary forms. The condition must also be stipulated in what form the payment is made - in cash, that is, through the cash desk of the enterprise, or by transferring to the employee's bank account.

By general rule 136 of the Labor Code of the Russian Federation, wages are paid to the employee at the place of work or transferred to the bank account indicated by the employee on the terms determined by the collective or labor agreement.

The obligation of the employer to pay wages at the place of work is especially relevant for employees of those organizations structural units which are geographically located in different places. This obligation is to organize the payment of wages to each employee in the place where he performs his labor duties.

The legislation also allows the possibility of transferring wages to a bank account. To do this, you need a statement from the employee indicating the bank account to which wages will be transferred.

Note that this form of payment is voluntary for employees. The transfer of wages to the employee's bank account is possible after the conclusion of a bank account agreement between the employee and the bank.

On the procedure for taking into account the opinion of the elected trade union body representing the interests of workers, see to it.

5. The place of payment of wages to an employee, as a rule, is the place where he performs his work. It is determined by the local normative act organization (as a rule, internal labor regulations) or a collective agreement.

Article 13 of ILO Convention No. 95 prohibits the payment of wages in taverns or other similar establishments, and, if necessary to prevent abuse, in shops retail and in places of entertainment, except in cases where wages are paid to persons working in such institutions.

6. A collective agreement or an employment agreement may provide for the transfer of wages to the bank account indicated by the employee. An application for the transfer of wages to a bank account can also be made by an employee at any time after the conclusion of an employment contract. The terms of the transfer are determined in the collective agreement or in the employment contract. As a rule, the transfer costs are borne by the employer.

7. If wages are paid in non-monetary form, the place and terms of its payment are specially established in the collective agreement or in the employment contract. In this case, the restrictions established by ILO Convention N 95 also apply. Along with this, it is necessary to establish in the collective agreement or in the employment contract also the procedure for such payments (for example, delivery of the relevant goods to the employee's home, provision of transport or self-pickup).

8. As a general rule, wages are paid directly to the worker. A different procedure may be provided for in the employment contract. In addition, an employee may entrust the receipt of his wages to another person by proxy (for example, in connection with a long business trip or for other reasons).

Every working person of our state has the right to receive wages, which the latter needs in order to live with dignity and provide for his family. The Labor Code of the Russian Federation talks about the procedure and terms for paying remuneration for work. In addition, this provision of the law states that the employer, when transferring wages, must notify each employee of all deductions made from income and total amount earnings. As a rule, before receiving their remuneration, all subordinates receive pay slips. More details about all this will be written in the article.

The main thing

Almost all citizens of our country go to work in order to receive a certain amount of money to ensure normal living conditions. At present, it is very rare to meet people who work only for the fact that they are simply interested in doing what they love. Therefore, the legislator protects the rights of employees and obliges the heads of enterprises and institutions to pay remuneration to their employees for their performance. Information on the timing and place of payment of wages contains Art. 136 of the Labor Code of the Russian Federation, which also states that the amount of money must be issued to the subordinate twice a month. Otherwise, it will be against the law.

What you need to know

Subject to the provisions of Art. 136 of the Labor Code of the Russian Federation, the head of the enterprise, when transferring remuneration for work to employees, must notify the latter of the following transactions with their income:

documentary notice

As a rule, before the company transfers salaries to employees, they are given pay slips in their hands, which contain complete information on income for the period worked. These actions are carried out by the accounting department of the enterprise. The form of pay slips must be approved by the employer. At the same time, the latter necessarily takes into account the opinion of the representative body of employees. This rule is enshrined in Art. 136 of the Labor Code of the Russian Federation.

A place

Currently, each employee of any organization receives a salary on a card issued by a credit institution. Personally, remuneration for work is transferred to employees quite rarely. Therefore, before entering a job, a citizen is invited to write an application in which it is necessary to indicate the details for transferring salaries. So it is more convenient for the leader and subordinates.

In the event that an employee decides to change the previously written details of the organization for the transfer of wages, then he must express his request to the boss in writing no later than five days from the date of payment of remuneration for work. This rule is enshrined in Part 3 of Art. 136 of the Labor Code of the Russian Federation.

Important

Sometimes employees of an organization may receive compensation for labor activity not only in cash, but also in products, things, any materials. So, such rules for paying wages are determined only by a service agreement or a collective agreement.

Nuances

Salary is always paid to a citizen who works in an organization. In some cases, prescribed in an employment agreement or provided for by law, remuneration for work may be transferred in another way to other persons. For example, if a citizen works in an organization by the verdict of a judicial authority, then his earnings are transferred to the income of the state and to pay penalties.

In addition, do not forget that from the income of a person who is a parent, but does not live with the child, alimony is withheld in a percentage or in a fixed amount. If the head of the organization does not follow up on the timely transfer of funds according to executive documents, then he may be in trouble from the law.

Payment procedure

Part 6 Art. 136 of the Labor Code of the Russian Federation indicates that salaries must be paid to employees at least twice a month. The specific date for the transfer of income is established by the service agreement, or local acts institutions. But, the salary should not be issued to employees later than fifteen calendar days from the date of completion of the period for which it was accrued. This procedure is established by Part 6 of Art. 136 of the Labor Code of the Russian Federation.

If not on time

What threatens the head of the institution in the event that he did not transfer the remuneration for work to employees in the prescribed period of time? This question is of interest to almost all employees who are faced with a delay in the payment of salaries for unexplained reasons. In this case, it is clear that on the part of the employer this would be a violation of Art. 136 of the Labor Code of the Russian Federation. For this, he can be brought to administrative and even criminal punishment.

Therefore, if all employees are interested in receiving their funds on time and in full, it is necessary to apply to the prosecutor's office, the court and labor inspection. Indeed, some business leaders begin to comply with the requirements of the law only after the authorities impose on the company the obligation to pay a large fine.

Payment on a non-working day

If the deadline for the transfer of wages falls on a weekend, then the accounting department is obliged to issue the funds due to employees the day before. Otherwise, it will be a violation of the law and a reason for the appeal of subordinates to the competent authorities.

For vacation

The funds must be transferred to the employee three days before the start of his vacation. But, despite this, many heads of enterprises do not want to fulfill the requirements labor law. Most workers receive vacation pay only at the end of their holiday or during a new working period. In this case, it is necessary to write a complaint to the labor inspectorate and to the prosecutor's office.