When is the employer required to pay wages for December 2020?

In 2020, Federal Law No. 272-FZ dated June 3, 2016 was adopted. This regulatory act regulates the timing of salary payments in 2020. Let us remind you that the changes came into force on October 3, 2016 and are valid to this day. Changes have been made to the current legislation, according to which salaries cannot be issued later than the 15th day of the month following the payroll month. The following important changes should also be highlighted:

• increasing the degree of financial responsibility of the employer to the employee;
• fines for violations of labor laws have been increased;
• the amount of monetary compensation to an employee for failure to meet salary payment deadlines has been increased.

In our material today we will talk about how to properly bring labor relations with employees in accordance with the changed legislation.

Deadlines for salary payments in 2020 according to the Labor Code of the Russian Federation

Changes to the Labor Code of the Russian Federation in terms of salary payment in 2020 affected Art. 136 of the Labor Code, which determines the terms of payment of wages in Russia. Until now, this article has not established specific dates for the payment of salaries. The only obligation that this article placed on the employer was to pay wages at least once every half month.

The timing of salary payments in 2020 is strictly regulated. In accordance with Art. 136 of the Labor Code of the Russian Federation, as before, wages will have to be paid at least once every two weeks. At the same time, the article now contains a clarification that the payment of salaries should occur no later than the 15th of the next month.

Specific terms for payment of wages in 2020 must be specified in labor and collective agreements and internal labor regulations.

It must be said that according to statistics, most employers already issue salaries before the 15th of the next month. However, the local regulations of the enterprise (IP) and contracts listed above may not contain these conditions. Therefore, if necessary, employers should make appropriate changes to them.

Payout Features

There are a number of different nuances and subtleties that are associated with wages. It is especially important to carefully understand how such payments are documented. Because this is the only way to avoid standard mistakes in an enterprise. It is worth entrusting calculations and postings to automated systems. This will avoid complications and problems.

There are many subtleties. The standard points, which are best familiarized with in advance, include the following:

1. Time frame.
2. Nuances of calculation.
3. Important details.
4. The legislative framework.

What has changed

One of the most important recent changes is pay in 2020. According to the latest amendments, funds must be transferred every 15 days. Moreover, this rule must be observed; any exceptions are simply not allowed. It is important to work out this point in advance. This will avoid many problems and difficulties. First of all, just fines from labor.

Today, it is not only the inspectorate that monitors compliance with the rights of ordinary employees. This issue is also being considered in the courts, as well as the Federal Tax Service. Non-payment of wages is one of the grounds on which the tax service can order an audit. Also, wages, as well as all other payments for individuals, are expected to be deducted to the state as personal income tax.

Time frame

It is worth noting especially carefully all the time frames that take place. This will avoid many complications and difficulties. Difficulties arise especially often in enterprises where the scale of production is as large as possible. At the same time, the staff has a large number of employees. In this case, it is possible to set different payment dates for different departments.

For example, cash is issued in workshops on the 1st of the month. At the same time, in accounting, in personnel - on the 5th. Moreover, this is not a violation. Since the employer has the right, within certain limits, to regulate changes in payment terms.

The main point is to comply with all deadlines. According to the legislation, the following are defined:

There are no discriminatory signs at all. The date and amount of payments must be reflected accordingly in special documents.

The standard set of documents where this point is reflected includes the following:

1. Labor regulations.
2. Collective agreement.
3. Individual contract.

This list was previously provided in full in one document. But recently, circumstances have changed significantly. Since 2020, certain changes have been adopted. According to these, the labor inspectorate began to allow the inclusion of a date in the labor regulations, in one of the drawn up contracts.

Calculation nuances

The issue of the amount of the advance is no less important than the timing of its accrual. According to the law, the optimal amount is 43.5% of the total salary. Since the required percentages have been met, there is a certain amount of money earned. The amount of the advance payment is specified in advance in the employment contract.

Video: new rules

Important aspects

The main important nuances include primarily the following:

• the employer does not have the right to pay accruals less than 2 times within 1 month;
• at the same time, it is possible to make payments more than 2 times – 3 or even 4.

Salary and advance

In accordance with the law, the break between the issuance of an advance and a salary should be no more than fifteen days.

For example, if an organization or individual entrepreneur gives employees an advance on the 20th, then the salary should be issued no later than the 5th of the next month. If the advance is issued on the 30th, then the salary is paid no later than the 15th. Violation of labor legislation by enterprises in this part, in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, entails a fine of up to 50,000 rubles.

At the same time, issuing wages earlier than the deadline established by local regulations is not a violation.

Minimum wage and living wage

The minimum wage is the amount of remuneration that an employee should have, provided that he has worked the existing standard of time per month.

This means that the company's management cannot pay wages less than this level, but only the same or more.

Its size is fixed by law and must be observed by all employers in the country. The minimum wage (minimum wage) is approved annually by relevant acts of the Government.

It is also used when calculating benefits paid for periods of incapacity, etc. Moreover, the minimum wage in 2018 is 9,489 rubles.

Minimum salary in 2020:

In addition, the President of Russia announced the possibility of establishing a new minimum wage indicator in 2020 from May 1, which will be fixed at the subsistence level of the 2nd quarter of 2017 - 11,163 rubles.

The subsistence level is the amount of income per person that he needs to maintain his standard of living. This indicator is determined by calculation and includes the cost of the consumer basket, as well as a certain list of services and payments made without fail. There are several types of it - for workers, for pensioners, for children.

The state needs this data to assess the existing standard of living, the income of segments of the population in the country, as well as to carry out planning when drawing up a budget. The subsistence minimum is approved in each individual region and is valid on its territory.

Attention! To implement social regulation in the country and establish social guarantees, the state uses two indicators - the minimum wage and the subsistence level.

The ideal is the equality of these two indicators, that is, the minimum wage cannot be less than the established subsistence level. In addition, it is the minimum wage that determines the validity of the current subsistence minimum.

This equality is planned to be achieved only in May 2020. But in this case, indicators for different time periods will still be used. The minimum wage will be in effect for 2020, and the subsistence minimum for the 2nd quarter of 2020.

Currently, the minimum wage is only a percentage of the cost of living.

Checking employment contracts

The situation is similar with labor and collective agreements. They should reflect the timing of salary payments in 2020. It is possible that their content already fully complies with the requirements of the new law. But it is possible that the contract allows for payment of wages later than the 15th of the next month, for example, the 20th. It may also turn out that the gap between the payment of the advance and the payment of wages is more than 15 days.

According to the changes in legislation being considered, these are violations.

Notifying employees about changes

To make appropriate changes to the employment contract, it is necessary to send the employee a written notice of changes to the terms of the employment contract. The notice must list the changes to the contract, indicating specific reasons and grounds. In this case, the notification must contain new deadlines for payment of wages according to the Labor Code of the Russian Federation.

Moreover, in accordance with Part 2 of Art. 74 of the Labor Code of the Russian Federation, notification must be sent to the employee no later than two months before the changes are made.

Additional agreement to the contract

In addition to editing the contract itself, it is necessary to conclude an additional document. agreement, which will also fix new terms for payment of wages.

Making changes to the contract and concluding a new additional agreement to it is enough to change the terms of payment of wages. There is no need to issue an order to postpone the payment of wages.

Terms of payment of salary upon dismissal

In Art. 140 of the Labor Code of the Russian Federation states that the period for calculating wages upon dismissal is the last day of work.

If the worker did not work on the day of dismissal, then the date of payment of the salary is considered to be the day that follows the day the worker’s request for payment was received.

Late payment of salary upon dismissal is punishable for the employer.

In Art. 236 of the Labor Code of the Russian Federation establishes the obligation of the company, in case of late wages, to pay the worker a compensation payment, which is equal to 1/300 of the current discount rate of the Central Bank of the Russian Federation (today the discount rate is 8.5%) for each delay.

Financial liability for violation of deadlines

According to current legislation, failure to pay wages on time entails financial liability for the employer. The corresponding provision is contained in Art. 236 Labor Code of the Russian Federation. In accordance with the new law, financial liability will be increased.

Increase in compensation amounts

Let us remind you that the amount of compensation for delayed wages is calculated as a percentage of the amounts not paid to the employee on time. From October 3, 2020, the amount of compensation was increased.

Until October 3, 2016, compensation was 1/300 of the Bank of Russia refinancing rate for each day of delay. From October 3, 2016, it is 1/150 of the Bank of Russia refinancing rate for each day of delay. In 2020, the refinancing rate is 7.75%.

Increase in administrative fines

Administrative fines for late wages have also changed since October 3, 2016; their values ​​are current for 2020 . Their amounts, together with the amounts of fines in force before the new law came into force, are shown in the following table:

It is also necessary to remember that the employer may be held administratively liable if the wages of employees are set at a level below the minimum wage. Let us remind you that in 2020 the minimum wage, in accordance with federal legislation, was 11,280 rubles. The minimum wage in 2020 has been increased and is 12,130 rubles . However, the size of the minimum wage in individual regions may differ from this figure.

Advance payment payment terms

On October 3, 2020, the changes provided for by 272-FZ came into force. Some amendments to the law also apply to advance payments.

In 2020, an employer should know the following nuances:

• The salary must be issued to workers no later than 15 days from the date of payment of the advance;
• The salary must be accrued once every 15 days;
• The advance must be transferred to the worker on the 30th of the reporting month - no later.

In 2020, in the regulations, the head of the company sets any date for the transfer of the advance. The main thing is that such a date should be no later than the one mentioned above.

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Salary advance in 2020, new calculation

In August 2020, the Ministry of Labor issued clarifications on how exactly to determine the advance payment for the first half of the month.

Now only a certain list of payments needs to be included in the calculation:

• The amount of the advance is calculated based on the actual number of days that the employee worked from the 1st to the 15th of the month. For those days when he was sick or was on vacation, the advance is not credited.
• The calculation must include the employee’s salary, as well as those additional payments that do not depend on the results of work and the amount of time worked. For example, for work experience, for skill, etc.
• The calculation does not include bonuses for work results, as well as compensation payments, the determination of which is possible only after the end of the month (for example, for work on weekends).

Comments

Vadim Vasilyevich 09.24.2016 at 18:33 # Reply
Essentially nothing has changed

It seems like nothing has changed. For example, we paid salaries until the 15th. And this was reflected in all relevant documents. The only thing is that the fines have increased. But we are already accustomed to growing fines.

Sergey 04/25/2017 at 15:05 # Reply

“In accordance with the law, the break between the issuance of an advance and a salary should be no more than fifteen days.” And how is this requirement literally spelled out in the law? Or is this a loose interpretation of the absurdly formulated phrase “Wages must be paid to employees at least every half month.” Which, in my opinion, is absurd. The fact is that the words “rarely” and “often” characterize the frequency of events. And frequency is determined by the number of events per unit of time. Those. it would have to be “at least once every half month.” And “once every half month” does not mean that events should occur exactly 15 days later. It seems to me that once every half month is once in the period from 01 to 15, and once in the period from 16 to 30 (31).

Natalia 04/29/2017 at 14:32 # Reply

Sergey, hello. This requirement is specified in the Labor Code of the Russian Federation as amended by ed. Federal Law of July 3, 2016 N 272-FZ, verbatim: “Wages are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.” Those. the law says precisely no less than every half month, and not once every half month. Half a month is 15 days.

Kostya 02/19/2020 at 11:12 am # Reply

Our salaries are not paid on time

Our salary is paid on the 25th of the next month. That is, I worked in November and they pay me an advance on December 15, and the main part of my salary for November is paid on December 25. And nothing can be done, it is clear that no one will complain, otherwise there will be a new job. I’ve been working for three months now, and the delay is making it very difficult mentally.

Procedure for paying December salaries

Pay employees' salaries for December 2020 in the manner established by the labor or collective agreement or in the internal labor regulations:

• or cash;
• or transfer to employee cards.

At the same time, we recommend keeping in mind that the period for crediting money to employees’ cards depends on the length of the bank’s operating day and on when the organization transferred the money. The exact terms of crediting, of course, must be specified in the agreement for servicing bank cards. Most often, money arrives at card accounts the next day after the organization transfers it. Thus, in order for employees to accurately receive their salaries for December, for example, on December 29, it makes sense to submit the payment order to the bank no later than December 28, 2020.

In our opinion, there is no need to postpone payments directly until December 29th. The fact is that at the end of the year banks make a lot of payments. Moreover, December 30 is a non-working day (Sunday). Therefore, it is possible that the payment will not be processed in time if you submit the payment to the bank directly on December 29. And then, to put it mildly, a not very good situation may develop - the employee did not receive the money until January 9, 2020.

If the vacation is immediately after the New Year holidays

An employee can take a vacation immediately after the New Year holidays. For example, from January 9. In this case, vacation pay must be accrued and issued in 2020, no later than December 29. The same must be done if the employee goes on vacation on January 10 or 11. After all, vacation pay must be issued no later than three calendar days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation). If this deadline falls on a weekend or holiday, then it must be moved to the nearest previous working day.

In Russia

In 2020, according to legal requirements, wages must be paid every 15 days. At the same time, there is no such justification as an advance in regulatory documents. The advance, as citizens are accustomed to understanding it, according to the documents, is the first part of the salary.

At the same time, there are no specific dates for the issuance of earnings; the employer can independently determine the dates intended for this, taking into account the specifics of production, but at the same time comply with the deadline of 15 days.

Also, the use of the favorite scheme of employers - an advance payment until the 20th day, and basic payments until the 15th of the next month in 2020 - is unacceptable, since there is a gap of 25 days between the advance payment and salary, which this year is a violation of legal requirements.

All employees of state and municipal institutions, as well as those working in extra-budgetary funds, from July 1, 2020, receive financial payments exclusively on the “Mir” card, which works throughout the Russian Federation, including the Crimean Peninsula.

A complete transition to the domestic Russian payment system was supposed to occur by 2020. Commercial organizations may not change the methods of calculating wages and advance payments.

The procedure for paying wages, terms and conditions of payments

Wages are an integral part of the labor process of every employee of any public or private organization. The Constitution of the Russian Federation guarantees every citizen the right to work and receive the salary established by the employer. At the same time, the Government of the Russian Federation regulates the minimum wage, so the employer cannot pay the employee a salary below the established limit.

Russian legislation allows for the payment of wages in several types:

1. Fully in monetary terms, in accordance with the current employment contract or civil agreement between the employee and the employer.
2. A mixed way, in which 80% of the income is paid in money, and 20% in the company’s products. The percentage of products issued against wages may be regulated by internal regulations of the organization, but cannot exceed one fifth of all funds received by the employee for performing work duties.

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Payments for the fulfillment of labor obligations must be made in the national currency of Russia - rubles, however, transnational corporations can pay salaries in other currencies. Regulation of such deductions occurs within the framework of the legislation of the country where the company is registered or the office of the enterprise is located.

According to the provisions of labor legislation, in addition to the established salary at the enterprise, an employee may receive incentive payments in the form of:

• bonus payments based on employment and work success;
• overtime surcharges;
• additional payments for long working hours or complexity, etc.

Bonus payments may or may not be accrued to the employee depending on the decision of the organization’s management, since it is the director or other manager who makes the decision on additional support for the organization’s employee, including as a reward for hard work.

Payroll taxation

The Tax Code establishes that if an employee receives income for performing work duties, then such payments must be subject to personal income tax. In this case, the obligation to calculate the tax, withhold it and pay it to the budget rests with the employer.

According to the law, there are several tax rates, but two are most often used:

• 13% – for Russian citizens;
• 30% - for foreigners, as well as those who stayed in Russia for less than 183 days per year.

The tax must be transferred to the budget the next day after the employee is paid. This does not take into account the method in which this payment was made - in cash or to a bank card. Personal income tax is transferred at the expense of the employee.

For sick leave and vacation pay, which are also part of an employee’s earnings, a different tax payment period is established. This must be done no later than the last day of the month in which the payment was made. This allows the organization not to make transfers every time, but to collect all amounts and send them in one payment at the end of the month.

Attention! The employer must also calculate insurance contributions to the funds - pension, social insurance and medical insurance - based on the amount of the employee's accrued salary. The total rate of all contributions is 30%. These amounts are transferred at the expense of the employer.

In some regions of the country, a reduced rate may be established. In addition, if the organization has workplaces with harmful or dangerous conditions, then additional contributions from 2% to 8% may be established for them.

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Contributions must be transferred by the 15th day of the month following the month of salary calculation.

Payment methods and location

The employer must notify the employee of the wages accrued to him, indicating all the data established by law. The employee is notified against signature by handing over a written document - a payslip, which he receives after his salary is issued.

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Today, employers can pay wages in cash in two ways:

• in cash, by issuing funds at the organization’s cash desk;
• transfer of the established amount of salary to the employee’s current account in any banking organization.

Payment of wages at the organization's cash desks is carried out with the obligatory maintenance of cash documents to confirm the intended use of the funds received by the employer. Funds to pay employees' salaries are transferred by banking organizations with which the company cooperates. They can only be used to pay salaries and cannot be spent on other purposes.

Small enterprises that have constant revenue can issue salaries from the funds received, however, in such circumstances, coordination with the banking organization is necessary.

Salaries are paid in accordance with the requirements established by law, therefore:

• for large organizations, a payroll form No. T-53 has been established if the transfers are permanent;
• for small enterprises and small businesses - No. T-49, in case of payment of salaries to permanent employees;
• for any enterprises that pay employees a one-time remuneration - No. KO-2.

Paying wages by transferring a set amount to the employee's current account is a potentially new phenomenon in business. Every year, more and more employers are switching to such a calculation system, as it can significantly save the time of accounting workers. The rules and features of the transfer of remuneration for labor are regulated by a collective or labor agreement between employees and the management of the organization. The employee can independently determine the banking organization to which his salary will be transferred, thereby establishing the place where the funds will be received.