Wages are paid in accordance with Article 136 of the Labor Code. Rules for registration, accrual, conditions and terms of payments

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The Labor Code says that any employee must receive a decent wage for their own work, commensurate with their contribution. Let's talk further about how wages should be paid, what are the features of its calculation, and also what kind of regulatory acts govern this process.

General concept

Speaking in general about the features of wages, it is worth noting the meaning of this concept, which is reflected in the content of Art. 126 of the Labor Code. The specified source says that wages are a certain remuneration that is given to an employee for his work at the enterprise.

It is important to note that certain factors can affect the amount of the salary, some of which include the qualifications of the employee, his length of service, experience, as well as the quality of the work performed by him and the conditions for conducting the main activity.

Regulations

All actions related to wages accrued and paid for employees are governed by the provisions prescribed by regulatory acts in force on the territory of the Russian Federation. Some of these include:

• Constitution.
• Tax code.
• Labor Code.

In addition to these acts, the concept in question is widely regulated by the content of various decrees issued by the government ("On the introduction of an 18-digit tariff scale"), letters from the Ministry of Labor ("On the peculiarities of remuneration of managers"), as well as separate provisions prescribing accounting rules in the area of accrual and payment of wages.

In regulating issues related to how wages are paid to employees of an enterprise, an important place is occupied by the instruction issued by the State Statistics Committee of the Russian Federation, which spells out the intricacies of compiling a wage fund at each enterprise.

It is worth noting that some issues related to how wages are paid to employees may be governed by provisions of local action taken within specific organizations. It is important to note that their content must in no way contradict the requirements prescribed by federal law.

How wages are calculated

Before delving into the intricacies of how wages should be paid, it is important to identify the mainfeatures of the procedure for its establishment.

First of all, it is necessary to understand that the amount of wages must certainly be set for each employee individually. As a rule, its amount is prescribed in the concluded contracts, as well as in employment contracts. The determination of the amount of wages should be made on the basis of the staffing table in force at the enterprise. In addition to the staffing table, this aspect can also be regulated by other acts of a regulatory nature of local action:

• house rules;
• collective agreement;
• remuneration regulations;
• Regulations on bonuses.

In addition to these acts, when determining the amount of wages, the employer must certainly take into account the minimum requirements established by the Labor Code and other laws of federal significance.

Features of payroll

How are wages paid? It is important to note that monetary compensation can be assigned both for the total hours worked, and for a certain amount of work done. And in one and in the second case, to calculate the amount due, the accountant must use the data presented in the content of the time sheet - a document maintained for each employee separately. In the event that payment is made on a piece-rate basis, then in order to calculate the total amount due for payment, in addition to the above time sheet, attention should be paid to individual outfits anddocuments that reflect the accounting for production.

It is important to note that any employee has the right to receive remuneration not only for the time actually worked, but also for periods of his own disability, rest time, downtime and some other compensation payments. When calculating wages, it is also worth considering the additional payments due to the employee for overtime work, work on non-working days (on weekends and holidays), additional payments for combining and performing duties in special conditions, if any.

About the minimum wage

The legislator has established that any employee has the right to receive the wages, the amount of which will not be less than the subsistence level established for a certain year.

The minimum wage for all employed persons is determined at the state level and may vary depending on different circumstances. It is important to note that the employer does not have the right to set the amount of wages below the one presented, but only if the person has worked the entire standard duration established for him (the standard is 40 hours a week).

Currently, the legislator provides for the possibility of establishing a minimum wage not only at the national level, but also at the regional level. It is important to note that, according to generally accepted rules, the regional minimum wage cannot be lower than the national one.

Taxes

It is important to note that according to the law in force in the Russian Federation, any person must pay certain taxes fromthe income he receives, which is wages.

In accordance with the provisions of the Tax Code, personal income tax should be subject to almost all payments included in the salary structure. As for the calculation of the required amounts, such an obligation lies directly with the employer, moreover, he must calculate the amounts to be withheld in the process of calculating the established amounts, before issuing them. Special attention should be paid to the fact that the employer is obliged to provide reports on the amounts seized as tax. In the end, wages are paid already taking into account the calculated amounts.

What is the tax rate on income received by individuals, established by law? Currently, the Tax Code dictates two rates: 13% and 35%. In fact, the calculation is based on the first percent. As for the 35% rate, it applies to gifts and winnings received by the employee, the amount of which exceeds 4,000 rubles.

List of tax deductions

As mentioned above, wages are paid subject to deductions made in accordance with the requirements of tax legislation. It is also worth paying attention to the fact that the legislator proposes a certain list of tax deductions that an employee can use after the employer has paid personal income tax to the relevant funds and budgets. It is also important to note that tax deductions do not have any impact on the base,used when calculating taxes from the employee's wages.

A number of deductions based on current tax laws include:

• standard, which is provided for children and in some cases for the employee himself;
• social, allowing you to significantly reduce the tax base on the amounts required for education, treatment, etc.;
• investment, which is used to manipulate securities;
• property, which can be used for the sale or purchase of valuable property (house, car, apartment, etc.).

Tax payment periods

It is worth noting that the innovation of the tax legislation adopted in 2016 established a single date on which the DFL tax should be transferred from the amount of the employee's salary - no later than the last day of the month for which the amount was accrued. The employer must submit a payment document issued not for each employee, but for all at once.

It is important to note that neither the amount of the salary nor the way it is provided to the employee (on a card, from the cash desk, etc.) affects the tax payment deadline.

The legislator provides for a certain liability for violation of the deadline for submitting tax reports and transferring the necessary amounts, presented in the form of interest charges at the rate of 1/300 of the refinancing rate for each recorded day of delay.

Payment term

In accordance with the legislation in force in the Russian Federation, wagespaid at least every 15 days (2 times a month). In this case, the first part of the payment is called the advance, and the second - the principal amount. As practice shows, in fact, the rules of most organizations establish that the advance payment to employees is paid on the 15th of the month, and the main part of the salary is paid on the 30th or 31st.

It is worth noting that the terms in which wages are paid must certainly be indicated in the documents of the enterprise. These can be:

• rules that fix the internal routine;
• remuneration regulations;
• employment contract.

Having established the rule that wages are paid every half a month, the legislator determined the punishment for its violation. Thus, in the event of a delay in the payment of an advance or the principal amount, the head of the enterprise is held liable in the form of compensation in the amount of 1/150 of the key rate established by the Central Bank of the total amount of the unpaid amount. Moreover, it is worth noting that pen alties are charged for each day of actual delay.

Payout procedure

St. 136 of the Labor Code provides for a certain procedure for paying salaries, which any employer must follow. In accordance with it, the employee must be promptly notified of the transfer of funds to him by providing him with a written report indicating the following data:

• components of the payment (in case the payment is made not only in material form, but also insatisfied);
• period for which accrual was made;
• the amount of additional payments due to the employee in accordance with the law;
• deduction report;
• Acrued wages before deductions.

In accordance with the rules established by the Labor Code, the payment of wages must be made in rubles, except in cases where for some good reason it is impossible to do so. Only under an employment contract, wages are paid not only in money, but also in other values, however, this must be agreed in advance with the employee and carried out only with his consent, which should be reflected in the agreement.

Payout methods

The legislation provides for an exhaustive list of ways to pay accrued wages:

• by issuing through the cash desk of the organization to the hands of the employee (only in cash);
• by transferring a specific amount to an employee's pre-opened current account, which can be opened at any banking organization.

The process of issuing funds through the organization's cash desk must certainly be accompanied by the maintenance of the necessary reporting documentation, which is necessary to confirm the intended use of funds by the employer.

How salary is calculated

It is important to note that in most cases wages that are paid forthe number of days actually worked is calculated using a certain formula. Let's consider it further in more detail.

To determine the amount due as tax, you need to divide the salary established by the employment contract by the number of days worked, then divide the resulting number by 100%, and then multiply by 13% (personal income tax).

In a situation where a person has bonuses or bonuses to his salary for any merit, they should also be taken into account when calculating wages. In the event that at the same time the employee works according to the salary system, to calculate the amount of payment for him, the accountant must sum up all the allowances, the salary itself, and then deduct tax deductions, if any. Further, the amount received should be divided by 100% and multiplied by 13% - this way you can get the amount of tax due.

To calculate the net amount of earnings put into the hands of the employee, the tax should be subtracted from the total accrued amount, the amount of which should be calculated using the above methods.