The procedure for calculating and paying salaries. Three changes in payroll in August Which payments to employees should be included in advance payroll

The nuances of payroll are mandatory for study not only for employers, but also for citizens officially employed in a Russian company. In this regard, it is necessary to refer to the relevant regulatory legal acts of the Labor Code of the Russian Federation and examples from real accounting practice.

Payment terms

The procedure for determining the amount of monetary remuneration for the implementation of labor functions is regulated by Chapter 21 of the Labor Code of the Russian Federation.

Article 136 establishes the timing of payments - at least every 15 days. The exact date is determined in accordance with the clauses of the labor schedule at the enterprise, the clauses of the collective agreement and the contract between the employer and his employee.

In this case, the specific date should not exceed 15 calendar days from the end of the period for which the monetary reward was accrued. The Government also approved specific situations in which other deadlines may be set.

If the day of payment of funds coincides with a non-working day, the provision of the RFP takes place on the previous day. As for vacation pay, they are provided three days before it starts.

How to calculate payroll

When calculating, three indicators are necessarily taken into account:

• salary amount;
• income tax;
• number of days worked.

With the exception of additional circumstances (such as: the provision of additional payments to the employee or the deduction of part of the funds from his salary), the procedure for determining the amount of the RFP is as follows:

1. The established salary is divided by the number of working days of the month.
2. The resulting value is multiplied by the actual days worked.
3. Determine the tax on the income of individuals - 13% of the product.
4. Personal income tax is deducted from the amount and the employee's salary is received.

To fully understand the calculation process, it is worth examining an example with specific numbers.

1. The salary is 20 thousand rubles.
2. There are 18 working days in a calendar month.
3. The employee took 3 days off without pay - actually worked days - 16.

Based on these conditions, the calculation proceeds as follows.

20,000/18*15=16,666 rubles - salary without tax deduction.

16,666 - (16,666 * 13%) \u003d 14,500 rubles - RFP on hand.

The procedure for determining the amount of salary is quite simple, but it should be borne in mind that in real practice there are practically no such situations, since additional indicators come into account - bonuses, allowances, fines, deductions, and so on.

Form sheet

Payroll is calculated by filling out a special sheet - the final document, which reflects the final value of the salary. Registration takes place both in the case of the issuance of funds through the cash desk, and when they are transferred to an account in a credit institution.

There are three types of accounting:

The most widespread is the settlement form T-51.

Attention! The file cannot be used as a document. It serves for informational purposes.

It is very simple to determine the salary for 1 day: it is enough to divide the established monthly salary by the number of working days in a particular period. The resulting amount will reflect the daily monetary remuneration for the performance of labor functions.

part-time work

In accordance with the norms of the Labor Code of the Russian Federation, if an employee implements the prescribed labor tasks on a part-time basis, then the salary should be calculated according to the actual time worked. In this case, the minimum wage (the standard of which varies by region) is adjusted according to the number of hours worked.

The following formula will be used to calculate the RFP:

Zpn=Ok/Chst*Chf,

• Ok - fixed salary;
• Chst - the number of hours at a full working day;
• Hf is the number of hours actually worked.

An employee can switch to a part-time job at will after receiving the appropriate permission from his superiors.

Partial month

It should be understood that the salary is paid to the employee in full if he performed the prescribed functions for the entire prescribed period. In the case of working off an incomplete month, an employee can only count on a part of the monetary reward, which is determined in proportion to the number of days when the person actually carried out labor activities.

Calculation of wages for a salary employee who has worked for less than a month

The formula in this case will look like this:

ZPn=Ok/Dst*Df,

• Ok - salary for a full month;
• Dst - the number of standard working days;
• Df - the number of actually worked working days.

The calculation for an incomplete month is relatively often used in accounting practice, since this formula is considered relevant if the employee took time off, vacation, sick leave, etc.

How are night hours calculated?

Each hour of the implementation of the prescribed work tasks at night is calculated at an increased rate when compared with work in standard conditions.

The exact amounts are set in accordance with the clauses of the collective agreement, the terms of the employment contract, as well as the provisions of other local regulations and are accepted only taking into account the opinion of representatives of the organization's employees (Article 154 of the Labor Code of the Russian Federation).

Payment for after-hours and night time

At the same time, this value should not be lower than the positions approved by the Government of the Russian Federation jointly with the Russian tripartite commission for the regulation of social and labor relations.

Shift work schedule

In accordance with article 103 of the Labor Code of the Russian Federation, work with a shift schedule implies the performance of labor functions in several shifts. It is usually introduced when the duration of the production process becomes higher than the established norm.

Wages are paid based on actual hours worked. Accounting is carried out in special time sheets (forms approved by order No. 173n): a time sheet and a payroll sheet.

The possibility of implementing this regime should be reflected in the regulatory acts of the organization and the employment contract with employees.

After sick leave

The payment by the employer of funds to his employee on sick leave occurs when the following factors are taken into account:

• the amount of salary for the last 2 years;
• insurance experience;
• the number of working days when the patient was at home treatment.

Sick leave calculation scheme

When calculating the main value that affects the amount of payments, is the length of service:

• if the term is less than 5 years - 60% of the average daily earnings for the last 24 months;
• if the term is from 6 to 8 years - 80%;
• if the term is more than 8 years - 100%.

The establishment of wages after leaving the sick leave takes place in accordance with the already familiar formula - the salary is divided by the number of working days in a month and the number of days actually worked.

Vacation

As for the calculation of wages for an employee who has just completed his official vacation, in this case the number of days that he still has time to work in the current month is important.

The value itself is determined simply: the salary is divided by the number of working days in the specified period and by the number of days actually worked.

Payment after dismissal at own will

Upon dismissal at his own request, the employee receives mandatory payments. Adjustment of their size depends on the following indicators:

• the number of days worked;
• the number of days of unused vacation;
• amounts that were accrued, but due to some factors, were not paid to the employee in a timely manner.

Payments upon dismissal on one's own

The terms of calculation in case of dismissal at one's own request are regulated by Article 140 of the Labor Code of the Russian Federation. According to the established norms, the full calculation is carried out in this way:

• if the employee was at the workplace on the set day of dismissal and followed the work functions, then the payment of all amounts due must occur on the same day;
• otherwise, the funds will be received the next day after the dismissed employee has submitted a demand to the employer for the final settlement;
• if there are disagreements between the parties on the amount of payments, then the employer is obliged to provide his former employee with the amount not disputed by him within the specified period.

It should be borne in mind that the calculation procedure is clearly regulated by this legislation. Therefore, in case of violation of the deadlines or failure to comply with other prescribed requirements, the employee has the right to file claims against the employer through the inspection for the protection of rights, the prosecutor's office or various judicial authorities.

Important! If found guilty, the defendant will be subject to various financial sanctions.

How to calculate the regional coefficient?

In regions with severe climatic conditions, an overestimated level of radiation or a changeable terrain, a regional coefficient is added to the wages of workers (Article 148 of the Labor Code of the Russian Federation).

Regional coefficients to wages

Its size is established directly by the decision of the Government of the Russian Federation separately for each subject of the country. There is no general document in which all values ​​​​are registered - a new decree is issued for each region.

For example, the lowest coefficient (1.15) is typical for the regions of the Ural Federal District.

Important: the indicator is not applied to the salary, but to the final value before the tax on the income of individuals is removed from it.

In particular, when calculating, it will be necessary to add up the salary with all allowances, multiply the resulting amount by the established coefficient. At the same time, it should be borne in mind that one-time surcharges are not taken into account - this applies to material assistance and hospital payments.

In Chelyabinsk, the salary of an employee is 20 thousand rubles, the bonus is 3 thousand rubles. The calculation, taking into account the coefficient, is as follows: (20,000 + 3,000) * 1.15 \u003d 26,450 rubles - before tax.

On hand is issued - 26,450 - 13% \u003d 23,012 rubles.

Piecework salary accrual

The piecework system of payment involves the accrual of a set amount for each individual unit of output produced by the employee. In other words, his material reward depends on the amount of work performed.

The calculation takes place according to the formula:

ZP \u003d Unit * T + Edsv * Tsv,

• Unit - the number of units produced;
• T - tariff per unit;
• Edsv - the number of units produced in excess of the norm;
• Tsv - tariff per unit above the norm.

Piecework payment systems

In most cases, the calculation takes place for a period equal to a calendar month. But this condition can be changed - it all depends on the type of work and the number of people involved in the manufacture of products.

taxes

Personal income tax is calculated quite simply using the following formula:

personal income tax = (ZP-NV) * 13%,

• ZP - accrued salary;
• HB - tax deduction (Article 218-Article 222) - certain categories of taxpayers are entitled to a reduction in the tax base.

Important! The employee does not receive the entire accrued amount for his activities - income tax is deducted from the established amount - personal income tax, the amount of which is 13%. This mandatory contribution goes to the state budget.

In addition to tax, deductions can also be made from a citizen of the Russian Federation on other legal grounds:

• maintenance payments;
• penalties;
• loans and others.

Important: in order to implement such deductions, the accountant of the organization must have a document in accordance with which they can be made.

Usually, a court order acts as such a basis. In this case, the maximum amount of unpaid wages should not exceed 50%. As an exception, it is necessary to note alimony - in such cases, the limit rises to 70%.

Also, the monthly income can be reduced due to the human factor. For example, in one period, the accountant made the calculation of wages more than it should be. In the future, this amount will be deducted from subsequent payments, a maximum of 20%.

Example of calculation and payroll

So, the regulation of issues related to the calculation of wages takes place taking into account the regulatory legal acts of the Labor Code of the Russian Federation. In particular, this applies to chapter 21, which spells out not only the main points, but also the key subtleties of the procedure for establishing the amount of monetary remuneration.

The legislation provides for certain deductions from wages - first of all, this applies to personal income tax.

The general calculation formula does not have significant difficulties, but it should be understood that in each individual situation additional values ​​\u200b\u200bare revealed that directly affect the size of the RFP.

In any case, the employee himself should know at least general ideas about the calculation of amounts - this will allow him to make claims in the future in case of violations in the formation of wages.

The Ministry of Labor has developed new rules for paying employees to avoid underpayment. The changes affected both the basic salary and the calculation of the advance.

Recall that earlier accountants have already been affected by the increase in VAT from 18 to 20 percent.

New rules for calculating an advance with a coefficient

Previously, a coefficient of 0.87 was used to calculate the amount of the advance, but officials decided that this method reduces wages by 13% and infringes on the rights of workers, therefore, according to the new rules, the advance should increase.

Now income tax (PIT) will be applied to the basic salary after the payment of all money. Recall that earlier, out of the prescribed, for example, 10,000 advance rubles, the employee received 8,700 due to the coefficient. From July 1, 2019, there are no deductions, the initial amount is handed over.

13% of the total is deducted from the second part of the salary.

Raising the minimum wage

The minimum wage is the only state restriction for private traders who have the right to decide how much money to pay employees.

In 2019, it is allowed to pay at least 11,280 rubles per month, taking into account bonuses and allowances.

From July 1, 2019, a new amount of the minimum wage for 2020 will be determined, because its amount is calculated according to the data of the second quarter of the previous year. We also recall that representatives of the authorities in the regions are allowed to enter their own minimum wage, but it cannot be lower than the general one for the whole country. If such a decision is made, all businessmen are automatically obliged to pay employees an amount not less than the local minimum wage.

So, from July 1, 2019, accountants at enterprises are required to pay attention to the employee's salary by the amount of time worked, as well as bonuses for extra hours.

For example, the amount of the advance will take into account the amount of compensation for night shifts, for combining positions, for professionalism, for work experience, and others. The Ministry of Labor said that the reduction in the amount of the advance would be a confirmation of discrimination against workers.

However, the deputies also came to the decision that the amount of the advance should not include bonuses for high labor efficiency, as well as those compensations that are calculated based on the results of work for the month. Employees will receive this money only together with the second part of the salary.

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The concept of labor relations with the employer includes such an important issue as salary. When accruing and paying it, all legal norms must be observed. In the article we will talk about how the payroll is calculated according to the new in 2020 + Calculation example.

Payroll with examples, you can see above in the video.

Changes

The remuneration of employees is regulated by the Labor Code (Section VI) and Federal Laws. Since 2019, amendments to the code have come into force, obliging the employer to accrue and pay wages every 15 days. Thus, the concept of an advance is excluded, now it is the first part of wages.

The legislator does not set dates within which the employer is obliged to give employees the money due for work. This is left to the discretion of the administration, but given the new requirements, a certain gap must be observed between the payment of parts of the salary.

Payroll in 2020

Innovations in 2019 regarding the calculation and payment of wages to employees are reflected in the Federal Law of July 3, 2016 No. 272-FZ and relate to Article 136 of the Labor Code of the Russian Federation. Literally, this article now reads as follows:

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 end of the period for which it is accrued.

Following this rule, the employer is obliged to pay the earned funds to its employees at least twice a month with an interval of no more than 15 calendar days. The organization itself sets the payment schedule, but subject to the time period. At the same time, there is a need to fix these terms in a collective or labor agreement.

for example, the company sets the date for the issuance of wages on the 6th, then the advance must be paid no later than the 21st. If you issue an advance before this date, the requirement of the Labor Code regarding the payment of the final monthly payment will be violated. The time gap will then be more than 15 days.

It is acceptable in large organizations to establish different dates for the issuance of wages for structural divisions. For example, for workers in the main production, the payment schedule is defined as the 1st and 16th of each month, and for administrative workers - on the 5th and 21st.

New payroll in 2020

It is legally established that the salary of a citizen working under an employment contract cannot be less than the minimum wage accepted in the country. From January 1, 2020, the minimum wage amounted to 12130 rubles and caught up with the subsistence level from May 1, 2018. This means that with a fully worked out set time per month, an employee can receive at least this amount.

It is important to note that this rule does not apply to part-time workers, and they will receive the due payment in proportion to the hours worked.

The minimum wage is the value below which the calculated salary cannot be. Minus taxes and obligations under enforcement orders will be clearly less. At the same time, the minimum wage is not the amount of salary, but the total amount, together with other remuneration in the form of bonuses, allowances and other additional payments. The exception is the coefficients for residents of the northern regions, as well as allowances, they are calculated from above.

As for the separation of the amounts that are the first and second parts of the salary, personal income tax should be taken into account in each of the cases. As a result, it turns out that with a two-time issuance of a patch, the first part is 43.5% of the total amount per month under normal conditions.

How to calculate the RFP using the formula

The Labor Code does not establish the rules for calculating parts of the salary, but referring to the clarifications of the Ministry of Labor, we can conclude that not only the salary is taken into account in the calculation of the first part, but also all allowances and additional payments established by the employee. The amount per month is distributed in proportion to the days worked.

To calculate the advance:

1. The number of days that were worked in this part of the month is determined. If the employee was on vacation or on sick leave, then these days are not taken into account in the calculation.
2. Record all charges. This includes salary, allowances, additional payments, including for the additional amount of work that was established this month, night shifts, etc. Using only the amount of salary for calculation will result in the imposition of fines on the employer.

The following accruals are not taken into account when forming an advance calculation:

1. Monthly bonus based on monthly performance.
2. Payments that are of an incentive nature based on the results of work for the month.

The formula for calculating wages for the period that the employee actually worked in the current month is as follows:

(Salary + Additional payments and allowances + Bonuses) / Number of working days in a month ×Days worked

In each of the monthly payments, the accounting department calculates deductions, minus which the amount will be issued to the employee. The standard withholding is personal income tax, which is 13% of income. In addition, amounts on writ of execution, trade union dues can be deducted from the salary.

Bonus payments can be established after the first payment of due earnings. Then they will be calculated in the usual way and the second payment, the so-called final payment for the month, will be the difference between the calculated salary for the entire month with the bonus and the first payment (usually called advance payment).

Calculation example

Let's take a look at a few typical payroll situations.

The employee is paid a salary of 25 thousand rubles. In the current month, he was assigned an additional allowance for replacing an absent employee and an additional amount of work of 50% of the salary. There are 21 working shifts in a month. From the 1st to the 15th there will be 11 working shifts.

The first "Advance payment" is calculated as follows:

(25000 + (25000 × 50%)) / 21 × 11 = 19643 rubles.

Second payment "Salary":

(25000 + (25000 × 50%)) / 21 × 10 = 17858 rubles. (we calculate the remaining 10 shifts worked)

(19643 + 17858) × 13% = 4875 rubles (we calculate personal income tax from salary)

After minus 13% of personal income tax, he will receive: 17858 - 4875 = 12983 rubles

Let's take the same situation, but in the second half of the month the manager signed an order to reward the team in the amount of 25% of the salary.

Then the second payoff will be:

(25000 + (25000 × 50%) + (25000 × 25%) - 19643 (received in the first half of the month) = 24107 rubles - 13% (personal income tax) = 20973 rubles on hand.

In addition, the employee worked 2 shifts overtime. When calculating the advance payment, overtime work is not taken into account, but at the end of the month they must be accrued and issued in the final calculation. The advance will be the same as we discussed above, and the second payment will be increased due to the number of hours worked overtime. This uses the following rule:

the hourly rate for the first two hours of such work is increased by 1.5 times, and subsequent hours are paid at a double rate.

Use our handy online payroll calculator

Nuances

According to the letter of the Ministry of Finance dated July 22, 2015 No. 03-04-06 / 42063, the employer does not have to tax the first payment on income. But then there is a risk that when an employee goes on sick leave, there will be nothing to withhold personal income tax for the current month. Therefore, the cashier can take into account this situation and issue the first payment, taking into account the deduction. In this case, such a procedure must be prescribed in the local regulatory act of the organization.

Once the entire amount can be issued only upon written application of the employee.

The issuance of bonuses is also enshrined in legislative documents. The term of its payment is 15 calendar days after it was calculated.

Payroll is calculated on the basis of timesheets compiled by the heads of structural divisions of the organization or the personnel service. They are compiled on time before the calculation of each of the parts of the earnings and transferred to the accounting department.

An employer may be fined for:

• salary accrual below the established minimum wage;
• non-compliance with payment terms.

Sizes of fines:

• a primary violation entails a punishment for the organization for 30-50 thousand rubles, and for its head for 10-20 thousand rubles or a reprimand;
• repeatedly fines grow up to 50-100 thousand rubles for a legal entity and 20-30 thousand for a manager.

All employers must pay wages at least twice a month. Look at the size of wages according to the Labor Code of the Russian Federation in 2020 and what new requirements the Ministry of Labor has introduced. Also, when it is necessary to pay an advance, how to withhold personal income tax, how to calculate the amount and whether it is necessary to issue a pay slip to an employee.

In 2020, calculate the salary advance based on the actual hours worked. Please note that such an advance payment calculation is the safest. Before calculating the salary advance in 2020, determine all the allowances and surcharges that the employee is entitled to. These amounts are included in the calculation of payments for the first half of the month. Read the article for details.

Download these helpful advance calculation documents

How much to pay in advance?

Wages according to the Labor Code of the Russian Federation must be paid at least every half a month. At the same time, specific dates are set by the internal regulations of the company. Therefore, within one working month, the employee must receive wages at least twice. An advance is called that part of the salary that the employee receives for the first half of his working month.

The current Labor Code of the Russian Federation does not establish a specific amount of payment that an employee should receive for the first half of the month. However, there is a document that contains such information:

• Letter of the Ministry of Labor dated February 3, 2016 No. 14-1 / 10 / V-660 (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).

Thus, in fact, the amount of the salary advance in 2019 is determined by the employer. At the same time, the amount of the advance must be fixed in an agreement between the company and the employee, for example, in an employment contract. It can also be enshrined in a collective agreement or in the internal regulations, with which the employee must be familiarized with signature.

The maximum amount of the advance is not set by law. But in a letter dated February 25, 2009 No. 22-2-709, experts from the Ministry of Health and Social Development concluded that since the payment of salaries is provided for at least every half a month, then it should be charged for every half a month in approximately equal amounts (excluding bonus payments). This is logical. There should be no distortions in one direction or the other. You can not pay an advance of 1 thousand rubles. with a salary of, for example, 30 thousand rubles. or 80 percent of salary.

When to pay salary and advance payment in 2020

The monthly salary must be paid no later than the 15th day of the following month. It turns out that the interval between the first and second part of the salary should not exceed 15 calendar days.

For example, if a company sets a deadline for issuing an advance payment on the 20th, and the final settlement of salaries with employees is carried out on the 15th of the next month, then claims from the labor inspectorate are possible. In this case, the interval between the advance payment and the salary will be on average 25 days (depending on the number of calendar days in each month).

Important! For exceeding the interval between the advance payment and the salary, the company faces a fine of 50 thousand rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Since the company independently sets the dates for the advance payment and salary, when choosing these days, two conditions must be met:

1. The interval between payments is no more than 15 calendar days;
2. Final payroll with employees no later than the 15th day of the next month.

We have compiled a convenient table from which you can see on what dates it is necessary to issue an advance or salary in order not to violate the requirements of the law.

Payment type	Prepaid expense	The salary
What month	Current	Next
Number

See an example of how you can fix the conditions for the payment of an advance in an employment contract.

How to calculate salary advance in a new way in 2020

The Ministry of Labor believes that the advance payment should be considered based on the hours actually worked (letters dated February 3, 2016 No. 14-1/10 / V-660, dated August 10, 2017 No. 14-1 / V-725, dated March 12, 2019 No. 14- 2/OOG-1663, Rostrud information dated March 19, 2019). Moreover, it is necessary to take into account not only the salary, but also additional payments that do not depend on the results of the work for the month. For example, surcharge for evening processing.

If the company pays a fixed advance, there is a risk that the employee will receive less in the first half of the month than he actually earned. The Ministry of Labor believes that this violates the rights of the worker. Labor inspectors have the right to fine the organization 50,000 rubles for this. (Part 1, Article 5.27 of the Code of Administrative Offenses).

When a company issues an advance, regardless of how much an employee has worked, at the end of the month, the salary may turn out to be less than the advance. After all, it is considered taking into account illness or vacation. And when a fixed advance is paid, these periods are not taken into account. If there is nothing to give out as a salary, the accountant will not be able to withhold personal income tax. You will have to carry it over to the next payment.

When calculating the advance, take into account not only part of the salary, but also some compensation. Of course, provided that the employee has the right to them according to the results of the first half of the month. The list of payments and how to account for them, see the table below.

What payments to employees should be included in the salary advance

Payment type	Include in advance or not
Compensation for night work
Compensation for work in harmful or dangerous working conditions
Combined job allowance
Skills allowance
Seniority allowance
Compensation for working overtime
Weekend work compensation
Regional coefficient for work in special climatic conditions
Percentage bonus for work in special climatic conditions
Hospital allowance
Maternity allowance
Child care allowance
Other social benefits (for registration in early pregnancy, at the birth of a child, for burial)
Vacation
Material aid
Bonuses (monthly, quarterly, annual, etc.)
Average earnings (during a business trip, donor days, etc.)

Please note that when calculating the amount of the advance, it is now dangerous to use a coefficient of 0.87, that is, to pay an advance not in the amount of 100 percent of the salary for the time worked, but minus 13 percent of personal income tax. The Ministry of Labor believes that such a calculation procedure infringes on the interests of the employee (letters dated February 5, 2019 No. 14-1 / OOG-549, dated January 16, 2019 No. 14-1 / OOG-71, dated December 13, 2018 No. 14-1 / OOG-9901 ). By what formulas to calculate the advance, see the "Russian Tax Courier".

Do I need a payslip for advance payment?

When paying salaries, the company is obliged to issue a payslip to the employee, which will reflect all types of accruals (salary, vacation pay, etc.) and deductions (for example, personal income tax).

At the same time, in fact, when paying an advance, the employer cannot indicate anything other than the amount of the advance itself on the payslip, since no deductions are made from the advance. Therefore, whether or not to issue a pay slip for advance payment is the decision of the employer himself. At the same time, when paying salaries (final settlement with the employee for the working month), the company is obliged to issue a payslip.

The company develops the form of the pay slip independently. View and download a sample payslip below for free.

Is it necessary to withhold personal income tax and accrue contributions from the salary advance?

Typically, when calculating an advance, accountants use a coefficient of 0.87 to "book" the tax in case the employee does not work the second part of the month. In new letters dated February 5, 2019 No. 14-1 / OOG-549 and dated January 16, 2019 No. 14-1 / OOG-71, the Ministry of Labor clarified that the advance should be considered without adjusting for personal income tax. Officials believe that the calculation with a reduction factor infringes on the rights of the employee: he receives less than he earned.

Calculation taking into account the coefficient. Accountants counted the salary advance with a coefficient of 0.87. Thus, the company reserves personal income tax in case the employee does not work the second half of the month. Let's say the advance is 10,000 rubles. The employee must receive 8,700 rubles in his hands. (0.87 x 10,000 rubles).

Calculation without taking into account the coefficient. Accountants should consider an advance on wages without coefficients. Let's say the advance is 10,000 rubles. The employee must receive 10,000 rubles without deductions in his hands.

How to calculate income tax. The accountant will have to deduct the tax from the advance and the second part of the salary in the final settlement with the employee for the month. The employee received an advance payment of 10,000 rubles and the second part of the salary - 10,000 rubles. Personal income tax will be calculated at the time of accrual of the second part of the salary. Personal income tax will be 2,600 rubles: (10,000 + 10,000 rubles) x 13%. The employee will receive:

• advance payment of 10,000 rubles,
• the second part of the salary is 7,400 rubles. (20,000 - 10,000 - 2600).

However, with this calculation, it turns out that the salary for the second half of the month will be less than for the first. It also infringes on the rights of workers.

The experts of the magazine "Russian Tax Courier" sent requests to the Ministry of Labor and Rostrud, which method of calculating the advance payment is optimal, whether accountants need to restructure their work and whether there will be fines. Read the recommendations in the April 2019 issue of the magazine.

Overview of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

There have been changes in the calculation and in the procedure for transferring salaries. Some of them have already entered into force, while others will take effect in 2020.

First. New on the map. If you break the rules - a fine for both the company (up to 100,000 rubles) and the accountant (up to 30,000 rubles)

The employee is not required to participate in your salary project (Article 136 of the Labor Code). He has the right to choose any bank through which he will receive money. To do this, he must write an application with the correct details. The term is now 15 calendar days instead of five working days. This rule is established by Federal Law No. 231-FZ of July 26, 2019, which entered into force on August 6. For example, the salary in the company is on August 22, which means that the application must be in the accounting department no later than August 7. Otherwise, the company has the right to transfer wages in the same order.

If an employee wants to receive a salary on another card, an application will be required from him.

An employee can change the salary bank any number of times. There are no restrictions in this regard in the Labor Code. Of course, this is inconvenient for bookkeeping. But the employee himself is unlikely to abuse this opportunity. In the end, there is always a risk of making a mistake, and then the employee will receive his salary late. And he will not receive any benefit from the frequent change of salary cards.

New fines

In practice, employers often impose their conditions on employees, or rather, the bank in which they should open a salary card. Legislators have established in the Code of Administrative Offenses a separate basis for a fine for this violation (Federal Law No. 221-FZ of July 26, 2019). To do this, officials introduced a new basis for a fine under part 6 of Article 5.27 of the Code of Administrative Offenses - "obstruction by the employer of the employee's exercise of the right to change the credit institution to which wages should be transferred." Penalties for violation are:

For a director - from 10 thousand to 20 thousand rubles. or warning;

For individual entrepreneurs - from 1 thousand to 5 thousand rubles;

For a company - from 30 thousand to 50 thousand rubles.

For repeated violations, the sanctions are significantly higher:

For a director - from 20 thousand to 30 thousand rubles. or disqualification for a period of one to three years;

For individual entrepreneurs - from 10 thousand to 30 thousand rubles;

For a company - from 50 thousand to 100 thousand rubles.

Second. , sick leave and maternity leave. The calculation will depend on the size of the employee's salary.

From January 1, 2020, the minimum wage will increase from 11,280 to 12,130 rubles. It is on the size of the subsistence minimum for the II quarter that depends on what the minimum wage will be next year. It is established by the Government (Article 1 of the Federal Law of June 19, 2000 No. 82-FZ). The new indicator will affect salaries, benefits and other payments to employees.

Third. Changed for income tax. If filled out in the old way, the Federal Tax Service will not accept the payment

The requirement of inspectors to indicate a specific date in field 107 of the payment for personal income tax is unlawful. This was confirmed by the Ministry of Finance (letter dated June 11, 2019 No. 21-08-11/42596).

This year, companies that paid personal income tax on time faced a problem - the tax authorities did not see the payments and charged additional penalties and fines. The controllers blamed the accountants for everything. Say, they incorrectly filled out field 107 of the payment. It is necessary to write in it the same dates as in line 120 of the 6-personal income tax calculation, and not just a month. For example, if you paid your salary for June on July 5, the deadline for paying personal income tax is July 8 (clause 6, article 226 of the Tax Code). So, in field 107 of the payment, you must indicate "07/08/2019". Otherwise, the information about the payment of tax and the data of your reports will not match.

Controllers refer to paragraph 8 of Appendix No. 2 to the order of the Ministry of Finance dated November 12, 2013 No. 107n. It says that if for an annual payment the Tax Code provides for more than one payment period and sets specific dates for each period, then in field 107 it is they that must be indicated.

The problem is that there are no specific dates for personal income tax in the code. The Ministry of Finance agreed with this (see the fragment of the letter dated 06/11/2019 No. 21-08-11 / 42596 below). Therefore, in the payment for personal income tax from the salary for June, the accountant must indicate “MS.06.2019”, and not the date of tax transfer, as required by the inspectors