Accounting info. The procedure and terms of payment of wages

The current version of Art. 136 of the Labor Code of the Russian Federation with comments and additions for 2018

When paying wages, the employer must notify each employee in writing of:
1) about constituent parts 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 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 employment 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 on the day established by the internal labor regulations, collective agreement, labor contract.
For certain categories federal law may establish other terms for the payment of wages.

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

1. General rules wage payments are regulated by article 136 of the Labor Code of the Russian Federation.

Part 1 of the commented article obliges the employer to notify each employee in writing:
- on the components of wages due to him for the relevant period;
- on the amounts of other amounts accrued to the employee;
- on the amount and grounds for the deductions made;
- about the total amount of money to be paid.

The notification is carried out by issuing a pay slip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

The list of information established by part 1 of the commented article is mandatory for inclusion in the pay slip.

We also note that the resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 approved unified forms of primary accounting documentation on accounting of labor and its remuneration, including forms of payroll, payroll, payroll, payroll registration journal. However, from January 1, 2013, these forms are not mandatory for use (see the information of the Ministry of Finance of Russia N PZ-10/2012 "On entry into force from January 1, 2013 federal law dated December 6, 2011 N 402-FZ "On Accounting").

2. As a general rule, wages are paid to an employee at the place where he performs work, that is, directly at the location of his workplace, determined by the employment contract. At the same time, the payment of wages can be transferred to the credit institution indicated in the employee's application.

It should be noted that in accordance with the Federal Law of November 4, 2014 N 333-FZ "On Amendments to Certain Legislative Acts Russian Federation regarding the exclusion of provisions establishing benefits for individual business entities, "Part 3 of the commented article was supplemented with a provision according to which the employee was granted the right to replace the credit institution to which the salary should be transferred, informing the employer in writing about the change in the details for the transfer on the one hand, this provision guarantees the right of the employee to freely choose and change the credit institution to which his salary is transferred.On the other hand, the employer is guaranteed to notify him on the change by the employee of the credit institution, and, moreover, within a timeframe that allows you to make the necessary changes in the relevant accounting documents.

The terms of the transfer are determined in the collective agreement or in the employment contract. The place and terms of payment of wages in non-monetary form are also determined by the collective agreement or labor contract.

3. According to Art. 5 of ILO Convention No. 95 "Regarding the Protection of Wages" (1949), wages will be paid directly to the worker concerned, unless national law, collective agreement or arbitration award otherwise provides, and unless the worker concerned agrees to another method.

In the Labor Code of the Russian Federation, a similar provision is provided for in Part 5 of Art. 136 of the Labor Code of the Russian Federation, which establishes that wages are paid directly to the employee.

An exception to this rule are cases where another method of payment is provided for by federal law or an employment contract.

The Constitutional Court of the Russian Federation indicated that the norms of Parts 3 and 5 of Art. 136 of the Labor Code of the Russian Federation are guarantees for the implementation of the right of an employee enshrined in the Labor Code of the Russian Federation to timely and in full size payment of wages. Provisions of Part 3, 5 of Art. 136 of the Labor Code of the Russian Federation 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 the unhindered receipt of it personally by the employee in a way convenient for him, which corresponds to the provisions of ILO Convention No. 143-O).

4. In accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, the collective agreement, the employment contract. The Labor Code of the Russian Federation does not establish specific terms for the payment of wages, as well as the size of the advance payment.

In the letter of Rostrud dated September 8, 2006 N 1557-6 "Calculation of advances on wages" it is indicated that, taking into account the provisions of the Decree of the Council of Ministers of the USSR dated May 23, 1957 N 566 "On the procedure for paying wages to workers for the first half of the month", which is valid in the part that does not contradict the Labor Code of the Russian Federation, specific terms for the payment of wages, including an advance payment (specific numbers calendar month), as well as the size of the advance should be determined by the internal labor regulations, the collective agreement, the labor contract. Thus, in addition to the formal fulfillment of the requirements of Art. 136 of the Labor Code of the Russian Federation on the payment of wages at least 2 times a month, the employer, when determining the amount of the advance payment, should take into account the time actually worked by the employee (actual work performed).

A different period for the payment of wages can be established for certain categories of workers only by federal law (part 7 of article 136 of the Labor Code of the Russian Federation). For example, upon termination of an employment contract, payment of all amounts due to the employee from the employer is made on the day the employee leaves. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

If the day of the salary coincides with a weekend or non-working holiday, it is paid on the eve of this day.

Holidays are paid no later than 3 days before the start of the holiday.

For the delay by the employer in the payment of wages and other payments due to the employee, liability is provided.

So, if the employer violates the established deadline for paying wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with the payment of interest (monetary compensation) in the amount of not less than one three hundredth of the current refinancing rate Central Bank RF from the amounts not paid on time for each day of delay starting from the next day after the due date of payment up to the day of actual settlement inclusive.

Another commentary on Art. 136 Labor Code of the Russian Federation

1. The commented article introduces the obligation of the employer to issue a payslip to the employee, which should contain the following information:

a) on the structure of wages (established salary, tariff rate, allowances, additional payments, incentive payments, payments for work in special conditions, bonuses);

b) on the amounts of other amounts accrued to the employee (included in the wage system, but not reflected in other sections of the payslip, for example, amounts of monetary compensation for delayed payment of wages);

c) on the amount and grounds for deductions made (for tax with individuals; recovery of alimony and other amounts on the basis of court decisions; reimbursement of unworked advance payment on wages; repayment of unspent and unreturned advance payment; refund of overpaid amounts; compensation for material damage caused to the employer; repayment of a loan issued by the employer; order of the employee, etc.);

d) about total amount payable.

2. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. The use of a pay slip form not approved by the employer in the prescribed manner entails administrative liability under Art. 5.27 of the Code of Administrative Offenses (see also Decree of the Supreme Court of the Russian Federation of December 23, 2010 N 75-AD10-3).

3. 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 of the organization (as a rule, the internal labor regulations) or the collective agreement.

Article 13 of ILO Convention No. 95 "On the protection of wages" (adopted in Geneva on July 1, 1979) 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.

4. 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 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.

5. 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 the said ILO Convention also apply. Along with this, the collective agreement or employment contract must establish the procedure for such payments (for example, the delivery of the relevant goods to the employee's home, the provision of transport for him or self-delivery).

6. 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).

7. Civil Code in Art. 30 establishes that if a citizen abuses alcohol or drugs or is addicted to gambling and thereby puts his family in a difficult financial situation, the court may recognize him as having limited legal capacity. Face, recognized by the court limited capacity, cannot independently receive wages and dispose of them without the consent of the trustee appointed to him. In this case, wages are issued to the trustee on the basis of his trustee's certificate or to the employee on the basis of the written consent of the trustee.

8. Wages must be paid at least every half a month. The establishment in collective agreements or local regulations of other terms (for example, once a month) violates this requirement of the law.

The legislation considers the payment of wages for the first half of the month not as an advance, but as wages for the past period, so its amount should be determined according to general rules, i.e. depending on the amount of time worked in the first half of the month, and cannot be less than the amount calculated on the basis of the tariff rate, salary and time worked in the first half of the month (see also decision of the Supreme Court of the Russian Federation of November 19, 2007 N GKPI07-961).

9. The date of payment of wages is established in the internal labor regulations, in a collective agreement or in an employment contract. Arbitrary establishment of this date by the employer is illegal. However, in the rules internal regulations, a collective agreement and an employment agreement may also establish a different frequency of payment of wages - more often than twice a month, but also on the dates specified by these acts.

If the day of payment of wages coincides with a weekend or non-working holiday, then the payment must be made the day before.

If the day of payment of wages coincides with the second day off with a five-day working week(for example, with Sunday), wages must be paid on the eve of the first day off (on Friday).

If the day of payment of wages coincides with a non-working holiday following the day off (weekends), wages must be paid on the eve of the day off (weekends).

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The basis of interaction between the employee and the employer is the provision of wages. In order to receive income, the employee is obliged to fulfill his obligations, and the employer, in turn, must provide funds in a timely manner.

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Violation of the calculation period is fraught with sanctions. To know when the employer does not comply with the established norms, you need to clearly understand the terms for paying salaries.

The legislative framework

To know the terms of payment of wages in 2019, you need to refer to the current legislation.

The time allotted for the settlement with the employee is fixed in and in the provisions of the Code of Administrative Offenses of the Russian Federation.

Particular attention should be paid to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The list of norms is also regulated by federal laws.

Employer's duty

According to the current legislation, the employer is obliged to carry out timely with the employee. The funds must be provided in full.

The amount of payment is fixed in the employment contract, which is concluded when a specialist is admitted to the organization.

Cash must be paid at least twice a month. If necessary, the employer may provide due payments to the employee more often than the established norm.

However, if money is given out, this is considered a violation of the rights of the employee.

Terms of payment of salaries

IN standard situation payment for the amount of work performed is provided 2 times a month. Transmission period Money fixed by internal regulations.

However, in some situations, the payroll period may change. It largely depends on the type of cash accrual operating in a particular organization.

Prepaid expense

On October 3, 2019, the changes fixed in Federal Law No. 272 ​​will come into force. The amendments reflected in the regulatory legal act also apply to the provision of an advance.

Under the new law, employers must take into account the following features providing payment:

• wages to employees must be accrued no later than 15 days from the date of completion of the period;
• payment for the implementation of labor activity is provided at least once every 15 days;
• the advance payment must be provided to the employee no later than the 30th day of the current month.

In the local regulatory legal acts of the enterprise, the employer can independently fix any number of advance payments.

However, the period must comply with the requirements enshrined in current legislation.

Upon dismissal

If an employee is interested in the term of provision, he must contact.

According to the provisions of the regulatory legal act, full settlement with the employee must be made no later than last day implementation of labor activity.

If at the time of dismissal the specialist did not work, the due payment is provided the next day.

Before the deadline

The employer can provide money to employees at any time, if the payment period does not contradict the provisions of the current legislation.

Where is it recorded?

The term for granting the payment may be individual for each company. However, the period needed in without fail reflect in the internal regulations of the organization.

Having studied the document, the employee must clearly understand when he should expect payment.

Labor contract

The current legislation allows you to reflect the period of payment in the employment contract. However, this method is considered the most inconvenient.

The fact is that, in order to change the terms of the document, it is mandatory to obtain consent from the specialist with whom the agreement was concluded. In this case, the employee has the right to refuse to adjust the conditions.

However, if the employer nevertheless decided to reflect the period of payment of wages in the employment contract, he must indicate specific numbers when the wages will be transferred.

Collective agreement

Information in the collective agreement is entered in the same way as the data recorded in the labor schedule. The document fixes a clear deadline, upon the occurrence of which the payment will be made.

The fixed date cannot be broken. In a different situation, the employer is expected to be sanctioned.

The owner of the company who violated the law will not only have to pay wages, but also provide compensation for the overdue period.

Time Change Notice

The employer can change the payment period of wages at its own discretion. However, he must necessarily notify employees of the adjustment of conditions.

The procedure for implementing the procedure directly depends on the document in which the period for accruing funds was fixed.

So, if the information was recorded in the employment contract, Article 72 of the Labor Code of the Russian Federation comes into effect.

According to the provisions of the regulatory legal act, the terms of the agreement can be changed only by mutual agreement of the parties. This means that the employer must obtain permission from the employee to postpone the payment date. In this case, the employee has the right to refuse to make changes.

If the employee agrees to accept the adjusted terms, a written agreement will be required.

If changes are made to the work schedule, the need to notify the employee disappears. The owner of the organization can correct the document by own will any time.

However, the employee must be familiarized with the changes made. For this, the document is provided to the specialist against signature.

Violation of deadlines

According to the current legislation, the provision of wages is fraught with penalties.

Employees may demand the restoration of their own rights. To do this, they have the opportunity to file a claim or apply to the relevant state authorities.

However, an employee who has suffered as a result of the actions of the employer must clearly know in what sequence it is necessary to perform manipulations to restore violated rights. This will significantly speed up the receipt of the due amount.

What should workers do?

If the employer has not paid the due amount in a timely manner, employees must immediately take a number of actions to restore their rights.

For this you need:

1. If the salary delay exceeded 15 days, stop the implementation of labor activity.
2. If the employer has indicated his readiness to pay, you must resume the performance of duties no later than the next day from the date of receipt of the news.
3. If the employer continues to violate the rights of the employee, you need to go to court. In this case, it is necessary to rely on the provisions of paragraph 4 of Article 2 of Federal Law No. 272.

Before going to court, the employee should try to resolve the conflict amicably.

To do this, you need to contact the employer and report on the list of actions that the employee intends to perform, as well as recall the rights and possible consequences.

If the employer does not respond, you need to file a claim in writing. If the manipulation again did not give the desired effect, it is worth submitting an application to the labor inspectorate. On the basis of the received document, employees of the state body will begin an audit in order to identify the causes of the debt.

If it turns out that the employer himself is guilty in this situation, fines will be applied to him.

To restore their rights, the employee can also draw up a statement of claim to go to court or send a claim to the prosecutor's office.

Going to court

by the most in an efficient way in case of violation of the terms of payment of wages is an appeal to the court. Consideration similar problems handled by a justice of the peace. This allows you to significantly speed up the collection of wages.

To government agency agreed to oblige the employer to pay the due amount, the employee must confirm the fact of the delay.

To do this, you need to apply statement of claim list of documents, which includes:

• labor contract;
• income statement;
• a document confirming the fact of employment;
• other documentation to prove the correctness of the employee.

If the Magistrate's Court agrees to satisfy the employee's demands, an order will be issued. It is sent to the employer.

Within 10 days, the organization must familiarize itself with the document and send an objection to it. If no objection is received, the second copy of the order is issued to the employee. Having received the document, the employee can contact the service bailiffs and recover the due amount by force.

If the employer sent an objection, the order is canceled. In this situation, the employee must re-prepare the package of documentation and start the lawsuit.

If a citizen goes to court on issues related to the recovery of untimely paid wages, the state duty is not paid. In addition, the specialist has the right to demand compensation for moral damage caused by the actions of the employer.

In addition to wages, the employee is charged interest for each day of delay. When applying to the court, you must specify the amount in full.

Manager's responsibility

The head of the company is responsible to the employees. If there is a delay in wages, he will have to pay a fine in favor of the state.

Affected employees are provided. It is paid for each day of delay.

fines

An employer who violates the rules must prepare in advance for penalties.

The amount of the penalty directly depends on its status. If the employer is:

• an official, the amount of the penalty will be 10,000-20,000 rubles;
• IP, the amount of the fine will not exceed 1000-5000 rubles;
• legal entity, in favor of the state will have to pay 30,000-50,000 rubles.

Is it possible to reschedule the deadline at the request of the employee?

The postponement of the payment date is not always carried out at the initiative of the employer. An employee can also make such a request.

It can be satisfied if such a possibility is fixed in the local acts of the enterprise.

How to apply?

To reschedule the payment, the employee must contact the employer. Carrying out the manipulation, you need to remember the requirements fixed in the Federal Law No. 272.

If the updated dates do not comply with the provisions of the regulation, the employer may be held liable.

The right of an employee to the timely and full payment of wages in accordance with his qualifications, the complexity of the work, the quantity and quality of the work performed is provided for in para. 5 hours 1 art. 21 of the Labor Code of the Russian Federation. We will tell you about the procedure, place and terms of payment of wages in our material.

The procedure for paying wages

Labor legislation requires that, when paying wages, the employer provide each employee in writing with the following information (part 1 of article 136 of the Labor Code of the Russian Federation):

• components of wages due for the relevant period;
• the amount of other amounts accrued to the employee, including monetary compensation for late payments;
• the amount and grounds for the deductions made;
• the total amount of money to be paid.

This information is contained in the payslip, the form of which the employer approves independently. We considered in the sample form of the payslip, its content, terms of storage, as well as the responsibility of the employer for the absence of payslips.

The payment of wages, as a general rule, should be made in rubles (part 1 of article 131 of the Labor Code of the Russian Federation).

The procedure for paying wages in non-monetary form is determined by a collective or labor agreement. In any case, the amount of salary in non-monetary form cannot exceed 20% of the accrued monthly salary (part 2 of article 131 of the Labor Code of the Russian Federation).

Place of payment of wages

Wages are paid to the employee, as a rule, in the following ways (part 3 of article 136 of the Labor Code of the Russian Federation):

• in cash at the place of work;
• non-cash by transferring to the employee to his bank account specified in the application.

At the same time, the employee has the right to change the bank where his salary is transferred, notifying the employer in writing no later than 5 working days before the day of payment of wages.

Terms of payment of wages

The Labor Code requires that wages be paid at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation). At the same time, the salary for the current month cannot be paid later than the 15th day of the next month.

The employer should provide not just the terms for paying wages, but specific dates for its issuance. They are established by the internal labor regulations, collective or labor contract.

Thus, wages for the 1st half of the month (advance payment) must be paid in established by the employer day from the 16th to the 30th (31st) of the current month, and the final settlement must be made within the period from the 1st to the 15th of the next month (Letter of the Ministry of Labor of September 21, 2016 No. 14-1 / B-911).

If the day of salary payment coincides with a day off or non-working holiday, the salary must be paid out on the eve of such a day.

Vacation is paid no later than three days before it starts.

For the delay in the payment of wages by law.

The current Russian labor legislation, namely the Labor Code of the Russian Federation, establishes a strict procedure and terms for the payment of wages to employees. Violation of these standards may result in the employer being held liable, fines and the obligation to pay the employee and additional compensation payments. Therefore, both ordinary employees and the employer, as well as personnel specialists and accountants of the organization, should know about the terms for paying salaries and what is the procedure for these actions in 2018.

The procedure and terms for the payment of wages under the Labor Code of the Russian Federation - legal regulation

chief normative document, due to which the Russian Federation provides legal regulation labor relations is the Labor Code. In particular, the Labor Code of the Russian Federation regulates the procedure and terms for paying salaries. They are enshrined primarily in the provisions of the following articles of the Labor Code of the Russian Federation:

• Art.131. She defines possible form salary payments. In particular, it establishes the obligatory payment of wages to employees only in the national currency of the Russian Federation or with reference to it, if the payment is made partially in kind, non-monetary form.
• Art.133. Indicates the obligatory compliance of the salary with the established standards of the minimum wage.
• Art.133.1. It assumes the possibility of establishing separate standards for the minimum wage of workers in various constituent entities of the Russian Federation, provided that regional standards are not lower than federal ones.
• Art.135. Regulates general principles setting wages for an employee in accordance with the system of remuneration adopted at the enterprise.
• Art.136. Its standards generally consider the procedure, place, terms of payment of wages by the employer and contain the main standards that both the employee and employees should be aware of in the first place.

In addition, many other provisions Labor Code or other regulations of the federal or regional level may affect the payment of wages.

The order of payment of wages and methods of its payment

The salary, as mentioned earlier, should not be lower than the established minimum wage in terms of the standards for working time spent by the employee. That is, in the part-time mode, and in other situations, when the working day is in comparison with the standards established for the profession, type of activity and position, the requirement to comply minimum size does not apply. In such cases, it is allowed to pay wages lower than the established minimum wage, in proportion to the hours worked or other tariff indicators.

First of all, you should consider the place of payment of salaries. In accordance with the law, wages to employees can be paid both in cash through the company's accounting department, and through a bank by crediting an employee's bank account. Initially, any procedure for paying wages can be established by regulations in an organization. However, a change in the procedure for paying wages to a non-cash payment with the previous cash payment in the accounting department is allowed only with the written consent of each employee in the state.

To change payment from non-cash to cash, the consent of all employees without exception is not required. In addition, it should also be remembered that only one form of payment can be established at the enterprise at a time - either cash or non-cash.

It is also allowed to pay wages in the form of the company's products in the amount of not more than 20% of the established salary for the employee. However, it cannot be coupons, IOUs or other receipts, company shares and securities. In addition, it is prohibited to pay wages with alcohol, poisonous, toxic or other products that have a special turnover procedure. The place and procedure for paying part of the salary must be determined in advance by the terms of the employment contract or an additional agreement to it.

Regardless of the procedure for paying wages established by the enterprise, the employer is also obliged to ensure that the following information is communicated to the employee in writing on the day of payment:

• About all the components that make up the salary accrued to the employee for the reporting period.
• About the amount of amounts that are added to wages, including monetary compensation for previously unpaid wages.
• About deductions made from wages, their grounds, if any.
• About the total amount of money that will be issued to the employee.

A pay slip is most often used to convey information. The form of the sheet is set by the employer independently. However, he must agree this form with a trade union organization representing the interests of the employees of the enterprise. This coordination is carried out in the manner considered by the provisions of Art. 372 of the Labor Code of the Russian Federation.

The employer has the right to choose independently the bank through which the payroll will be calculated. However, this does not deprive the employee of the right to disagree with such a decision of the employer and require him to pay wages to a personal account opened with any other bank. The employee must submit this requirement to the employer in writing and the employer has no right to refuse to satisfy it. The terms for notifying the employer in this case must be at least five days before the day the salary is calculated - otherwise the employer is obliged to take into account this requirement of the employee only in relation to subsequent payments.

Terms of payment of wages according to the Labor Code of the Russian Federation

The Labor Code of the Russian Federation, in addition to the procedure for paying salaries, also establishes certain deadlines during which it must be paid to an employee. The terms are no more than 15 days from the last episode of salary payment in order to comply with the obligation of the employer to pay the earned funds to the employee at least twice a month. Most problematic issue in this case, there is a situation in which the day of payment of wages falls on a holiday or weekend.

In this case, the law imposes on the employer the responsibility to pay it directly on the day preceding the day off or days off. If the salary must also take into account the work done on that day, for example, at, it is allowed to pay it without taking into account the indicated standards with the inclusion of the earned funds in the next payment, which should also not lag behind by more than 15 days from the date of this payment. Payment of salary after holidays or public holidays is unacceptable and allows the employee to claim compensation for late payment of wages.

Some employers practice receiving a receipt or other document from employees that contains a request to the employer to calculate wages once during the reporting period, for example, a month. This practice in fact, it has no legal basis and is illegal in terms of compliance with labor laws. At the same time, even if in fact the rights of the employee are not violated and there were no complaints against the organization, then Labour Inspectorate or the tax authorities may note the fact of such a violation in filing reports.

If an employee fails to show up for his salary issued to him in cash at the enterprise, then the employer is obliged to issue it subsequently at the first contact of the employee in work time and on a working day in the amount in which it was accrued to him. However, the worker does not have the right to demand compensation or an increase in wages, including by including funds for the days worked before actually receiving them.

Other nuances that you should know about the terms of payment and the procedure for calculating salaries

It should be noted that a situation may often arise when working with credit organizations that an employee cannot receive a salary directly on the day it is accrued. In this case, if the delay in payment occurred through no fault of the employer and the necessary funds were transferred from his current account to the accounts of employees or a credit institution, the employer is not responsible for the late payment of wages.

In situations where an employee quits, the wages due to him for the entire period worked must be paid on the day of dismissal. Or, if the employee did not appear to receive it, then it can also be credited to his bank card or issued upon request upon the employee's application to the accounting department. Termination of an employment relationship bank card, as well as all costs associated with its maintenance from the moment the employment contract expires, are borne by the employee.

The employer must independently approve the procedure for paying wages and specific days months in which it is produced. At the same time, the most convenient mechanism is to make payments to all employees from the 1st to the 15th day of the month inclusive for one part of the salary. And from the 16th to the 31st of the month for the second part of the earned funds. , although they are not full wages, are paid at least three days before the vacation, but not after it. Wages attributable to the period of vacation are paid in an appropriate way to the employer convenient without violating the terms of payment.

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 prescribed by the article 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.

Commentary on Art. 136 Labor Code of the Russian Federation

1. The obligation of the employer to inform the worker in writing of the components of his wages at each payment, the amount and grounds for withholding, as well as the total amount of money due to the worker, is consistent with the provisions of ILO Convention No. 95 "Regarding the protection of wages" (1949 .).2. The above information is contained in the payslip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees (see commentary to Article 372 of the Labor Code).3. The place of payment of wages, cash or non-cash form of payment, issues of remuneration in non-monetary form (see commentary to Article 131 of the Labor Code) are determined by a collective or labor agreement, and the frequency of payments is determined by the internal labor regulations, unless otherwise established by federal law. 4. When granting leave, as well as in a number of other cases, a specific day for the payment of wages is established by the Labor Code (see also the commentary to Articles 140 - 142, 234, 236 of the Labor Code).

Judicial practice under article 136 of the Labor Code of the Russian Federation

Determination of the Constitutional Court of the Russian Federation of March 2, 2006 N 60-O

The Labor Code of the Russian Federation, which regulates the exercise of the constitutional right to rest, provides for a general and special procedure for employers to provide annual paid leave to their employees. As a general rule, the specific calendar period for the employee to use the right to leave is established by the order in which leaves are granted, determined for all employees of the organization by a schedule approved by the employer, taking into account the opinion of the elected trade union body no later than two weeks before the onset of the calendar year; the vacation schedule is mandatory for both the employer and employees - it is during the calendar period indicated in it that the employer must provide, and the employee must use annual vacation; the employer is obliged to notify the employee of the start time of the vacation no later than two weeks and no later than three days before the start of the leave to pay for it (parts one and two of Article 123, part nine of Article of the Labor Code of the Russian Federation). Special rules for granting vacations are provided, in particular, for cases when the employer misses the deadline for paying for the vacation and/or the deadline for notifying the employee about the start time of the vacation: in such cases, the annual vacation is subject to transfer to another period by agreement between the employee and the employer (Part two of Article of the Labor Code Russian Federation).

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 27, 2006 N 12732/05 in case N A55-11475/2004-43

Prosecutor's Office of the Sergievsky District Samara region checked compliance with the requirements of labor legislation by external managers. The audit revealed a violation of the article of the Labor Code of the Russian Federation, expressed in non-payment of wages to employees of the enterprise. Based on the results of the inspection, the prosecutor's office issued a decision dated 12.07.2004 on the initiation of an administrative offense case.

Determination of the Constitutional Court of the Russian Federation of April 21, 2005 N 143-O

1. In the complaint of citizen I.F. Puzanov, the constitutionality of parts three and five of Articles of the Labor Code of the Russian Federation is disputed, which establish, respectively, that wages are paid to an employee, as a rule, at the place of work or transferred to a bank account specified by the employee on the terms determined by a collective agreement or an employment contract and that wages are paid directly to the employee, unless another method of payment is provided for by law or an employment contract.

Determination of the Supreme Court of the Russian Federation of August 23, 2002 N 66-Г02-25

The applicant pointed out that the contested decision was contrary to Art. Art. , the Labor Code of the Russian Federation, which provides for the obligation of the employer to pay in full the wages due to employees within the time limits established by this Code, the collective agreement, the Internal Labor Regulations of organizations, labor contracts, and is aimed at delaying the payment of wages to a certain category of workers. In accordance with Art. of the Labor Code of the Russian Federation, its norms apply to all employees who have concluded an employment contract with an employer, and are mandatory for all employers.

Determination of the Supreme Court of the Russian Federation of September 12, 2007 N 91-Г07-22

The need to develop the conditions and procedure for these payments by the executive authorities of the constituent entities of the Russian Federation also contradicts the prosecutor’s statement, since the procedure for paying wages is established by Art. Labor Code of the Russian Federation.

The nature of payments is determined by priority national project"Health", art. 47 of the Federal Law "On the State Budget for 2007" and Decree of the Government of the Russian Federation of December 30, 2006 N 863 "On the procedure for providing subsidies from the federal budget to the budgets of the Russian Federation in 2007 for making cash payments to medical personnel of feldsher-obstetric stations, institutions and ambulance units medical care municipal system health care (and in the absence of municipality- institutions and divisions of emergency medical care of the constituent entities of the Russian Federation).

Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of January 17, 2006 N 11838/05 in case N A74-743/2005

The prosecutor's office of the city of Chernogorsk of the Republic of Khakassia conducted an audit of the implementation of the labor legislation by the bankruptcy trustee, during which violations of the articles of the Labor Code of the Russian Federation were revealed, expressed in non-payment and delays in paying wages to former employees of the enterprise. Based on the results of the inspection, the prosecutor's office issued a decision dated 31.01.2005 to initiate proceedings on an administrative offense.

Determination of the Constitutional Court of the Russian Federation of June 24, 2008 N 341-О-О

In his complaint to Constitutional Court Russian Federation A.G. Kondrashov asks to recognize as contradicting Article 37 of the Constitution of the Russian Federation part six of the article of the Labor Code of the Russian Federation, according to which wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.

Determination of the Constitutional Court of the Russian Federation of June 24, 2008 N 344-О-О

In his complaint to the Constitutional Court of the Russian Federation, S.V. Koryakov disputes the constitutionality of part six of Article of the Labor Code of the Russian Federation, according to which wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract. In the applicant's opinion, the said provision does not comply with Article 37 of the Constitution of the Russian Federation.

Resolution of the Supreme Court of the Russian Federation of July 31, 2009 N 18-AD09-8

2) A. was granted annual paid leave from April 7, 2008, wages for the period of leave were paid with a delay of 11 calendar days, which is a violation of part 9 of article of the Labor Code of the Russian Federation;

3) according to the waybill N 2531 on April 16, 2008, the working hours of the driver K.N. was from 8:05 am to 5:30 pm, that is, more than 8 hours, according to the waybill N 2546 dated April 17, 2008, the specified person’s working hours were from 6:40 am to 5:30 pm, that is, more than 9 hours. In the time sheet of the driver K.N. for April 16, 2008 and April 17, 2008 overtime work was not indicated, which is a violation of part 3 of article of the Labor Code of the Russian Federation;

Resolution of the Supreme Court of the Russian Federation of March 26, 2010 N 72-AD10-1

According to the materials of the case, by the decision of the Chief State Labor Inspector of the State Labor Inspectorate in the Trans-Baikal Territory N 803 dated May 18, 2009, the director of Polyprom LLC Ch. 6 tbsp. , Art. , Art. of the Labor Code of the Russian Federation, expressed in the late payment of wages, sums for dismissal, non-payment of monetary compensation for violation by the employer of the established deadline for due payments to an employee of Polyprom LLC K. and subjected to administrative punishment as administrative fine in the amount of 2000 rubles (vol. 1, pp. 64 - 65).

Resolution of the Supreme Court of the Russian Federation of September 14, 2010 N 10-AD10-1

By the decision of the judge of the Leninsky District Court of the city of Kirov of November 30, 2009, upheld by the decision of the judge of Kirovsky regional court dated January 12, 2010, the decision of the head of the department of the State Labor Inspectorate in Kirov region dated October 30, 2009 was changed: paragraphs 1, 2, 3, 4, 5 and 6 were excluded from the resolution, which contain an indication of the absence in Land Management Bureau LLC of the Book of accounting for the movement of work books and inserts in them, the absence of personal cards form T -2, which is a violation of paragraphs 12, 40 of the Decree of the Government of the Russian Federation of April 16, 2003 N "On work books"; to the fact that employees of the organization, when hiring, do not get acquainted with signatures with local regulations directly related to their labor activity; to the fact that the organization, in violation of the articles and the Labor Code of the Russian Federation, sets the terms for paying wages once a month until the 15th day of the month following the month worked, and in fact the payment of wages to employees of the organization is made once a month; to the fact that, in violation of the article of the Labor Code of the Russian Federation, for the delay in the payment of wages to employees of the organization for the period from January to September 2009, the administration of the organization did not accrue and pay monetary compensation; and also from paragraph 8 of the resolution, the indication that the employee of the organization Chernyadeva A.N. and others have not been accrued and paid the district coefficient for the period of work 2008-2009; the proceedings in the case of an administrative offense in terms of these violations were terminated due to the absence in the act of LLC "Land Management Bureau" of the composition administrative offense; the size of the administrative fine imposed by LLC Land Management Bureau was reduced to ... rubles, the rest of this decision was left unchanged.