The advance is what percentage of the salary. How much percentage of the salary can or should be an advance payment? Latest changes in legislation

Advance is what percentage of salary?

The first part of the monthly salary is traditionally called an advance. But what part of the salary is the advance? We will tell you in our consultation how much percentage of the salary the advance is.

Advance and salary

Wages must be paid to the employee at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. This is a legal requirement (Part 6 of Article 136 of the Labor Code of the Russian Federation). This means that the employer cannot do without dividing the salary into at least 2 parts. After all, if he decides to ignore the payment of the advance part of the salary (salary for the first half of the month), he may be fined for violating labor laws by 30,000 - 50,000 rubles, and the manager or individual entrepreneur - by 1,000 - 5,000 rubles (Part 6 Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

How to calculate salary advance 2020

For example, an employee’s salary is 75,000 rubles. Personal income tax on salary - 9,750 rubles. (75,000 * 13%). The advance payment date is the 16th of the current month. The employment contract stipulates that the advance is paid based on the time actually worked on the date of payment of the advance, while the day of payment of the advance is not included in the actually worked time. Therefore, for example, the advance for March 2020 (half of the month worked in full) must be paid on March 16, 2020 in the amount of RUB 27,964.29. ((75,000 - 9,750) / 21 * 9).

To simplify things, sometimes the advance is set at, for example, 50% of the monthly salary, excluding personal income tax.

We fix the procedure for calculating the advance payment

Thus, it is advisable for the employer to pay an advance in the amount of no less than the salary of a specific employee, calculated based on the actual time worked on the date of payment of the advance. The procedure for calculating the advance and the date of its payment must be fixed in the employment contract with the employee or the Regulations on remuneration.

When carrying out labor activities in state or private enterprises, employees are entitled to receive wages for the work done. In accordance with Article 136 of the Labor Code, the employer’s obligation is to pay the funds due twice a month.

That part of the salary that is paid to employees in the first part of the month is called an advance. Its size, as well as specific payment dates, are established by the rules prescribed in the collective or other.

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Some employers, for one reason or another, pay their employees the full amount due in one go on some day of the month. However, such actions run counter to labor laws and may result in penalties.

The essence of the concept

The Labor Code does not define the actual concept of an advance, but it stipulates that the salary fund allocated for a month must be divided into at least two parts. In other words, employees are entitled to receive cash for the amount of work performed at least twice a month. That part of the money that is paid in the first half of the monthly period is traditionally called an advance.

The question of what percentage of the salary is an advance in 2020 is not clearly established at the legislative level. There are also no specific deadlines within which payments must be made.

Letters from the Ministry of Social Development and the Federal Tax Service clarify the situation somewhat. The first organization advises to accrue funds in approximately equal parts, while the second recommends taking into account the time actually worked by employees when determining the amount of the advance.

Thus, to pay two approximately equal amounts for the period actually worked, the first payment should be made approximately in the middle of the month. The same opinion is shared by Rostrud specialists, who recommend paying the advance around the 15th-16th of each month.

The Ministry of Labor of the Russian Federation, in its recommendations dated February 3, 2020, also advises calculating advance payments for the first 15 days of the month, taking into account the time actually worked by employees. The ideal option is to match the amount of the advance to half the total monthly salary.

In practice, most often the advance is given in a slightly smaller amount, since all stipulated allowances and bonuses are accrued by the time the main body of the salary is issued. In addition, often in employment contracts the amount of advance payments is deliberately underestimated.

Thus, in practice, the amount of the advance at most enterprises is no more than a third of the total monthly income.

Latest changes in legislation

In 2020, domestic legislators changed the terms within which advance payments must be made, as well as its size. In particular, employees must receive the first part of their salary no later than the 15th day of each month. This rule was introduced due to the fact that employers often delayed the accrual of earned funds. At the same time, fines for violations of the provisions of the Labor Code were increased.

The main innovation was the emergence of a rule according to which the advance must be received by employees after a maximum of 15 days after the basic salary was issued. That is, if a company pays salaries, for example, on the 10th, then the advance should be paid before the 25th. Violation of this principle is subject to a fine, the amount of which can reach 50 thousand rubles.

Payment of wages earlier than the established deadline can be carried out at the request of the employer and is not considered a violation of the law.

Advance is what percentage of salary in 2020

The current domestic legislation does not give a clear answer to whether the advance is what percentage of the salary in 2020. In particular, from the letter of the Ministry of Labor dated February 3, 2020, one can only learn that employees must receive funds due for the amount of work performed at least twice every month. In this case, it is recommended that advance amounts be calculated taking into account the time actually worked.

In practice, employers either actually base the time actually worked during the first half of the month, or set a certain percentage of the salary, which is given as an advance. In practice, this percentage is usually 40-50.

The method and chosen accrual methodology must be enshrined in one of the local regulations of the enterprise. In any case, the advance is calculated in accordance with the timesheets.

It is traditionally believed that the amount of the advance is approximately equal to 50 percent of the total monthly income, but in practice most often this is not entirely true, primarily due to the fact that the amounts of all kinds of bonuses, allowances, and premiums are added to the second, main part. and additional payments.

Calculation methods

The advance amount is calculated by accounting specialists using one of the following methods:

• By dividing the amount of the entire salary established by the employment agreement by the norm of working days in a month, followed by multiplying by the amount of days worked from the first day of the month to the date of payment of the advance payment.
• By multiplying the number of units of manufactured products by the piece rate (if the enterprise uses a piece-rate wage system). When calculating amounts, you should take into account that personal income tax is not deducted from the advance payment.
• By multiplying the amount of the tariff rate with all allowances and surcharges by a factor of 0.5. In this case, the advance is calculated without taking into account holidays and weekends, which is often unprofitable for employees, since in some months the advances will be scanty (in particular, in January and May).
• By dividing the amount of the tariff with the provided allowances and additional payments by the existing standard working time, followed by multiplication by the standard of time worked for the first half of the month.

If at the beginning of the month the employee was not present at work, for example, due to vacation, he is not entitled to an advance payment. If the absence was partial, then the amount of the advance can be calculated by calculating the advance amount due for a full half of the month, then dividing it by the half-month standard of working time and multiplying by the time that was actually worked.

In order to prevent quibbles from various inspection bodies, it is advisable to include a clause explaining the nuances of calculating advance payments at a particular enterprise in the Regulations on the remuneration of workers.

Examples

Suppose an employee of an enterprise is assigned a salary of 50 thousand rubles, from which 13 percent of personal income tax is deducted, that is, 6.5 thousand rubles. The advance payment is made to him on the 15th of every month.

According to the provisions of the employment contract, the amount of the advance payment is calculated based on the time that was actually worked before the date of accrual of funds, without taking into account the actual day of their payment.

Thus, for the fully worked first half of the month, for example, September, he will be paid the following advance amount: (50,000 - 6,500)/22*10 = 47 thousand 45 rubles. To simplify calculations, enterprises usually simply set an advance in the amount of half the entire salary, excluding personal income tax.

Sanctions for violations of payment rules

The provisions of the Labor Code make advance payment mandatory for all enterprises or individual entrepreneurs. In this case, the employer has the right to divide the amount of salary due for the month not by two, but by a greater number of times, paying after a certain period the funds earned by employees, for example, every 10 days.

At the same time, the employer does not have the right to reduce the number of payments to one, otherwise he will be subject to penalties. In particular, officials who commit such a violation of the law for the first time are subject to a fine of 1 thousand 500 rubles. If the regulatory authorities detect a repeated violation of this type, the fine increases to 20 thousand rubles.

Systematic violation of the norms of domestic labor legislation can lead to the removal of a manager from his position for a period of one to three years.

The most severe penalties are provided for legal entities. So, if an individual entrepreneur can get away with a fine of 1.5 thousand for the first violation, then the company will have to pay from 30 to 50 thousand. The amount of the fine for a repeated violation will increase for individual entrepreneurs to 10-20 thousand, and for legal entities - up to 70 thousand rubles.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

Based on the Labor Code of the Russian Federation, an employee must be paid twice a month. The advance payment is calculated in proportion to the time worked. How exactly to calculate the advance? When should it be paid? We will answer these and many other questions in the article below.

Changes in the law regarding advance payments

In 2016, changes regarding the wage law came into force. They also affected the payments we are considering. Here are the main ones:

• The introduction of specific deadlines within which the employer is obliged to pay employees monthly (based on the sixth part of article number one hundred thirty-six of the Labor Code).
• Tightening of material penalties from employers associated with missing the deadline for paying wages (Article two hundred thirty-six of the Labor Code of the Russian Federation).
• More serious administrative liability for systematic failure to comply with payment deadlines (the basis is parts 5-7 of Article 5.27 of the Code of Administrative Offenses).

In connection with the innovations, it is necessary to understand when the advance payment is made according to the new rules.

From October 3, 2016, the head of an organization acting as an employer does not have the right to make payments later than the dates established by the amendments to the one hundred and thirty-sixth article of the Labor Code, namely:

• Until the fifteenth day of each month inclusive, wages for the previous month must be paid.
• Before the last day of the current month, it is necessary to accrue the advance part of the salary.

It should be noted that when an advance is paid on the last day of the month, it is subject to personal income tax. Therefore, in order to avoid double taxation of employee income, it is recommended to make the above payments before the 13th and 27th of each month, respectively.

Based on the above rules, it is necessary to amend the company’s internal documentation in order to avoid penalties both for the company and for the manager. The following company documentation must be subject to change:

• Standards established in relation to intra-organizational work procedures.
• Employment contracts concluded with employees.
• Collective agreement valid in the organization.

All these documents must reflect clear deadlines for payment of advance payments and wages.

The amount of advance payment for wages according to the Labor Code of the Russian Federation 2019

The next very important issue requiring discussion is the percentage of the advance on the total salary.

There are no clear guidelines in this regard in the Labor Code. Only payment terms. However, in practice, the amount of the advance is set equal to 50% of the amount of income indicated in the employment contract. However, taking into account personal income tax, the amount of the advance payment becomes equal to 42.5 percent (with a personal income tax of thirteen percent).

Let's say the total income for thirty days of calculation is, say, fifty thousand. Then, taking into account taxation, the advance amount is calculated as follows:

50,000-13%=43,500 rubles;

500/2=21,750 rubles.

Another option for paying the advance is also possible: based on the time actually worked. But this payment option is somewhat more complex for accounting calculations. In this case, the calculation is made based on two factors:

• The employee's monthly salary as specified in the employment contract.
• The number of working days that the calculated employee actually worked in the first half of the month.

It is necessary to pay attention to one very important nuance. The employer, based on the Labor Code, MUST notify the employee in writing about the following things:

• About payments included in the salary that are due to the employee for the billing period.
• On the amount of other material payments due to the employee. These include:
• mat. compensation for violation of deadlines for payment of wages;
• vacation pay;
• compensation payments upon dismissal;
• sick leave payments, etc.
• About the amounts of material deductions from an employee’s salary, as well as the justification for each of them.
• About the full amount of money that will ultimately be paid.

All this data is presented in the so-called calculation sheet. Its form is approved by the leadership of each specific organization, taking into account the opinion of trade unions.

Employer's liability for violation of established rules for advance payment

Since 2016, separate penalties related to violations of the wage regime have been introduced. Their sizes based on the Code of Administrative Offenses are:

• From ten to twenty thousand rubles for direct management.
• From thirty to fifty thousand rubles for organizations.

In case of repeated violation, fines reach 20-30 thousand rubles and 50-100 thousand rubles, respectively, for individuals and legal entities.

Based on this article, we can conclude that the advance payment system introduced in 2016 is not complicated. However, the few nuances that it has must be observed with special care, since otherwise it can lead to very impressive financial penalties.

Salary traditionally consists of two parts, the first of which is called an advance. We will tell you about the amount of advance payment for 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 month on the day established by the internal labor regulations, collective or labor agreement (Part 6 of Article 136 of the Labor Code of the Russian Federation). That is, salaries must be paid 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 wages. Now we need to pay our employees more. Experts from the UNP newspaper have figured out how to calculate salaries now.

Advance payment according to the Labor Code of the Russian Federation 2019: what percentage of the salary

The Labor Code does not contain rules defining the specific amount of the advance as a percentage of wages. However, the currently valid Resolution of the USSR Council of Ministers of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month” determines that the amount of the deposit for the first half of the month is determined by the agreement of the employer with the trade union when concluding a collective agreement, while the minimum amount of the advance must not be lower than the employee’s tariff rate for the time worked.

At the same time, the Ministry of Labor, in its letter dated 02/03/2016 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 issue wages at least every six months, setting the timing of payment of wages at his discretion - choosing a percentage of the salary or a fixed amount.

Ideally the amount of advance payment for wages according to the Labor Code of the Russian Federation 2019 is half the employee’s monthly earnings, that is, 50 percent.

Regulations on remuneration (fragment)

Calculation of salary advances in 2019

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

An example of calculating a salary advance for a fully worked period

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

In letter dated 08/10/17 No. 14-1/B-725, the Ministry of Labor explained that employees have the right to receive the first part of their salary in proportion to the time worked. Moreover, the advance must be calculated not only from the salary, but also taking into account allowances and additional payments that 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 the time worked. Such a rule is in Resolution of the USSR Council of Ministers No. 566, but the document is valid in part that does not contradict the Labor Code of the Russian Federation (letter of Rostrud dated 09/08/2006 No. 1557–6). This means that it is safer to adhere to the opinion of the Ministry of Labor and count the advance for the time worked.

From Resolution No. 566 it follows that the advance must be calculated from the tariff rate, that is, from a fixed salary without taking into account compensation, incentives 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 hazardous conditions, allowances for combining positions, professional skills, etc. (letter of the Ministry of Labor of Russia dated April 18, 2017 No. 11-4/OOG- 718).

Take into account the explanations from officials regarding the payment of personal income tax on advance payments in 2019. How to withhold, including from income in kind and when to transfer. Personal income tax from advance: 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 will pay the employee upon final payment.

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

The company issues the first part of the salary on the 20th, and the final payment on the 5th. Accountant's salary - 42,000 rubles. In September - 21 working days. Standard time - 168 hours. Salary per day - 2000 rubles. (RUB 42,000: 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. Additional payment for night shifts at a rate of 20% - 400 rubles. (RUB 42,000: 168 hours × 8 hours × 20%). For cashier work at a rate of 25% - 800 rubles. (RUB 33,600: 168 hours × 8 hours × 2 days × 25%). At the end of the month, the company awarded a bonus of 5,000 rubles.

First part. From September 1 to September 20, the employee worked for 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. (RUB 2,000 × 7 days + RUB 5,000).

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 manager may be fined, sent to correctional labor, or even to prison.

Every person who carries out labor activity wants payment for its results to be worthy and timely. However, the employer may delay the transfer of an advance payment or salary due to the fact that he does not know the rules for calculating them, as well as withholding taxes on payments. This article will discuss the issuance of advances and salaries according to the new rules, the registration and withholding of taxes on advances and salaries, as well as possible liability for their non-compliance or violation.

New rules for issuing wages and advances

On October 3, 2016, the issuance of advance payments and salaries according to the new rules came into force. Now salaries cannot be issued later than the 15th of the next month. Penalties for non-compliance with labor laws and the amount of compensation for failure to meet deadlines for issuing advance payments and wages to employees were also increased. Therefore, every employer should know and understand whether adjustments to employment contracts are necessary and whether it is necessary to issue an order on the timing of payments to employees.

Deadlines for issuing advance payments and salaries according to the new rules

The Labor Code, in Article 136, states that the employer is obliged to pay wages to its employees at least 2 times a month. Such rules apply to both individual entrepreneurs and large companies, without exception. It is not allowed to pay for labor once a month, even if it is at the request of the employee himself.

Typically, companies used to make payments twice a month: at the beginning of the month - an advance payment, the size of which corresponds to the time worked at that very moment of payment, and in the second half of the month - the final payment for the month in the form of wages.

Amendments were made to the Labor Code of the Russian Federation, starting from October 3, 2016. Now advance payments and salaries are issued according to the new rules. Just as before, salaries must be paid at least twice a month. But now the deadline for the final monthly payment has become the 15th. That is, if an enterprise pays an advance on the 20th of any month, then the salary must be paid exactly half the month later, that is, on the 5th of the next month. If the company pays the advance on the 2nd, and the salary half a month later on the 17th, then this payment period does not currently comply with the law, so the company needs to reconsider its terms. Be sure to check the established settlement dates at the enterprise. For advance payment, the deadline is the 30th of the month, and for salary - the 15th of the coming month. Adjustments should be made to the Regulations on Remuneration and Labor Regulations, if necessary. In addition, it is necessary to notify employees of the new payment terms through an additional agreement.

Issuing advances and salaries in a new way

How to issue an advance and salary according to the new rules? Let's figure it out. The issuance of advance payments and salaries according to the new rules in 2017 must be carried out no less than once every two weeks according to Article 136 of the Labor Code of the Russian Federation. This payment is made on the day specified in the contract with the employee. Therefore, the advance is considered the first part of the salary for a specific period of time worked. The amount of the employee's advance must be no less than the tariff rate for the period of time worked. The period for making these payments is not fixed by law, but in this regard the regulatory authorities provided explanations.

The size of the advance payment and salary according to the new rules is also very important. The amount paid should be almost the same for each half of the month when calculating the advance. Therefore, in order to receive approximately two equal amounts for time worked in a certain period, the first payment must be made somewhere in the middle of that working period. This is the mechanism for issuing advance payments and salaries according to the new rules. Rostrud employees confirm this, recommending that advance payments be made exactly in the middle of the month.

Withholding and transfer of personal income tax

The calculation and issuance of advances and salaries according to the new rules are closely related to the transfer of personal income tax. Accountants often have a question about whether it is necessary to adjust the amount of the salary advance by the amount of deductions, or rather personal income tax, which currently amounts to 13% in the Russian Federation.

Tax transfers should be made no later than the next day after the payment of wages. Tax payment must be made twice a month: when transferring salaries and advance payments. The regulatory authorities explain that the withholding and transfer of personal income tax to the budget must be made upon final payment to the employee for the month.

Personal income tax: calculation mechanism and issuance of advance and salary according to new rules

If the advance payment day falls on the last day of the month, then personal income tax will also need to be paid on the advance payment. For example, if the advance was paid on October 30, then personal income tax is withheld and transferred from it, since the last date of the month is the day the salary was received. Therefore, it is best to set the date for issuing the advance before the 30th in local acts.

Regulatory acts

All employers should check local regulations that relate to labor law. In these acts, many employers specify the time for issuing salaries to employees. This is permitted by law, but in this case the timing of payments must necessarily comply with this. If local acts do not comply with the changes, the necessary amendments should be made and employees should be familiarized with them. If the date for payment of wages is correctly indicated, the employer does not need to take any additional actions.

Sending notifications to employees

To make amendments to an employment contract, the employee must be notified in writing, which must indicate the reasons for changing the provisions of the contract. At the same time, the employer has obligations to the employee to notify him of any changes in the employment contract no later than two months in advance.

Conclusion of an additional agreement

After sending the notice to the employee, a special agreement to the employment contract must be signed with him. It will be quite enough to change the timing of salary payments, so there is no need to issue any orders.

Employer's liability for late payment of wages

Adjustments have also been made to the article on the employer's financial liability. For violation of payment deadlines, individual entrepreneurs and organizations are now required to pay interest amounting to at least 1/150 of the key rate in force in the Bank of Russia. Previously, this percentage was usually 1/300 of the key rate.

Penalties have also been added for late payment or non-payment of wages.

Officials guilty of this violation must pay a fine of 10 to 20 thousand rubles.

The organization must pay from 30,000 to 50,000 rubles for violating the payment deadlines.

An individual entrepreneur will be fined from 1,000 to 5,000 rubles for a violation.

For repeated violation of payment terms for employees, the penalties will be as follows.

Failure to comply with payment deadlines by legal entities - from 50,000 to 100,000 rubles.

For repeated violations, the fine for officials will be from 20,000 to 30,000 rubles or removal from office for a period of 1 to three years.

An individual entrepreneur must pay a fine of 10 to 30 thousand rubles for repeated delays in wages.

In addition, there was an increase in penalties for employers’ evasion from concluding employment contracts and errors in them. Therefore, it is very important to correctly calculate and issue advance payments and salaries in accordance with the new rules.

Increase in compensation for late payment

According to the requirement of the Labor Code of the Russian Federation, Article 22 of labor legislation, the deadlines for payment of wages by employers must always be observed. If payment deadlines are violated, then financial responsibility begins for the employer. This is prescribed in the Labor Code of the Russian Federation, in article 236. From October 3, 2016, the amount of material compensation to workers for late payment of wages has increased. This compensation is made in the form of payment of interest on the amount of wages not paid on time. The calculation of these percentages has changed, and the compensation has become significantly greater.

Time allocated for employees to go to court

In connection with incomplete payment or non-payment of wages, employees can file a lawsuit against the employer. Nowadays, employees have more time for this: within a whole year, they can file documents with the court from the date of the accepted deadline for paying salaries.