How the advance is calculated: calculation procedure, rules and features of registration, accrual and payment

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

Correctness and timeliness of payroll calculation is an issue of interest not only to the accounting department, but also to the employee himself. There are different types of payments, such as advance payment, vacation pay, compensation payments, and each of them has its own rules and approved benchmarks.

What is an advance

The part of the remuneration that employees receive during a pay month is commonly referred to as an advance.

If we turn to the laws in the field of labor relations (Labor Code of the Russian Federation), then this point is not clearly stipulated at the legislative level. However, regulations regulate the procedure for paying salaries. Law 2016-03-07 No. 272-FZ made significant changes to Art. 136. The new version of this article establishes that employees must receive remuneration at least once every two weeks and no later than 15 calendar days from the end of the billing period.

Russian regulations oblige all employers in the country to pay salaries to staff twice a month,therefore, the practice of collecting partial (advance) and final payments is a common occurrence in modern enterprises.

Advance payroll is calculated on the basis of hours worked during the current month. Money is paid in the middle of the month or on another date determined by the company.

It is clear that it is more difficult to fully calculate a month's salary than to charge an advance. Therefore, in practice, the organization first determines the date of payment of salaries. In accordance with Art. 136 of the Labor Code of the Russian Federation, it must be established in the period from the 1st to the 15th day of the next month. Which specific day to choose in this interval depends on the organization of accounting in the company. The better the exchange of information, the sooner employees will be able to receive wages.

After determining the pay date for the company, you need to add 14 days (15 days). This is how the advance payment date is set in accordance with the requirements of the Labor Code of the Russian Federation.

For example, if the deadline for payment of salaries is 4, then the advance must be paid no later than 19, if 8, then no later than 23, etc.

What happens if an advance payment is made earlier than 15 days? For example, on the 19th day from the date of payment of salary on the 5th? In this case, the limit of 15 days established by the Labor Code of the Russian Federation will be exceeded, which is a violation of the law. The organization may be held liable for violation of the payment procedure.

Calculation procedure

Let's consider how the advance is calculated, in accordance with the current rules.

Ministry of Laborindicates in his letters that the amount of the advance payment should be determined jointly with the management of the company and the union when drawing up a collective contract.

The Ministry of Labor notes that a small amount of advance payments must correspond to expenses at the tariff rate that applies to actual hours worked.

You can calculate the amount of the advance payment of wages in different ways, for example, as a percentage of the payroll fund, as a fixed amount or for hours worked.

The last option is more reasonable and comfortable for both parties, since it takes into account how each employee practically worked during the period. There is no overpayment if the employee was absent from the workplace for a certain period.

Calculation method: required indicators

How is the advance calculated? The applied calculation methodology will be discussed below.

When calculating advance payments, the accountant does not have final information about the work of the company and each employee for the initial part of the month due to the fact that this information can only be prepared based on the results of the month worked.

As a result, the calculation may turn out to be erroneous, corrected during the final payroll.

Accountant can use the following documents and data for calculations:

• past months salary if employee has been with the organization for a long time;
• tariff scale with surcharges and surcharges;
• staffing;
• orders for leave, reception and movement of employees.

When calculating the advance payment, the full number of days of work during the calculation period and those days that were practically worked out at the time of accrual are taken into account.

New calculation rules for 2017-2018

The new rules for calculating the advance payment in 2017, which were provided for in the Labor Code of the Russian Federation, mainly affected only the dates. And when determining the amount of the advance payment, one should proceed from the time that was practically worked out in half a month.

In addition, officials advise taking into account when calculating the advance payment only those components of the salary that are specifically tied to working hours (wages, combination costs, etc.). Regarding payments, the amount of which can only be determined by the end of the month (for example, bonuses for the implementation of the plan), they, according to the Ministry of Labor, should not be used when calculating the advance payment.

Example 1. The number of working days is 20, the salary of engineer I. I. Anisimov is 25,000 rubles. In the first half Anisimov I. I. worked 9 days. How the advance is calculated is shown below:

A=25000 rub. / 20 days × 9 days=11250 rubles.

To calculate the amount of the advance, the new formula for the advance payment takes into account the real time spent on labor from the first to the fifteenth day of the current month.

This method of calculation is extremely labor-intensive. In practice, it increases the work of accounting services that are associated with accrualpayments. Therefore, in practice, when determining how the advance payment from wages is calculated, a certain percentage of the wage amount is usually set.

The Ministry of He alth and Social Development in its letter dated February 25, 2009 No. 22-2-709 advises to issue salaries and advance payments in comparable amounts. Since personal income tax is usually not withheld on advance payments, the best solution would be to set an advance in the amount of 40-45% of the salary to ensure comparability of payments.

Example 2. How to calculate an advance payment for an employee? The salary of I. I. Anisimov is 25,000 rubles. The company has set the amount of the advance payment - 40%. Personal income tax for Anisimov I. I. is not used. Advance payment calculation:

A=25000 rub. × 40%=10,000 rubles.

A salary in the amount of:

H=25,000 rubles - 25000 rub. × 13% - 10,000 rubles.=RUB 11,750

Of course, an employee can miss part of the billing month at the workplace (due to illness, vacation, etc.). In this case, it is better to determine the advance, starting from the time of work.

Minimum Size

In practice, most companies pay amounts in the form of half a monthly salary, including salary (tariff scale), monthly benefits.

When calculating the advance payment, bonuses, sickness benefits, allowances and other amounts are not taken into account. When calculating the minimum value, the monthly amounts are initially reduced by the number of tax payments withheld, and forty percent is taken from the remaining amount.

Nuances

The main aspect that should be taken into account when calculating the advance payment is that in legislative documents it is designated as wages for the first half of the month, in other words, when calculating it, you must follow the same rules as when calculating salary.

The differences between prepayment and basic salary are as follows:

• when calculating the advance payment, they do not take into account the amount of bonuses, allowances, social benefits;
• no deduction of income tax from the employee and other types of deductions from the salary;
• does not include vacation pay, sick pay, daily allowance, etc.

As a result, the calculation of the advance payment should be approached as carefully as in the case of payroll.

Do I have to pay personal income tax

When paying wages, the employer is a tax agent, withholding income tax from the employee's income. Wages become income on the basis of taxation convictions on the last day of the current month (paragraph 2 of Article 223 of the Tax Code of the Russian Federation). However, at the time of the advance payment, the employee's income for that time has not yet been received and, at the same time, there are no grounds for paying employee income tax.

But if the date of receipt of an advance payment is set on the final day of the month, the tax authorities may recognize this payment as income for the past period. In this case, the company will have to calculate personal income tax twice a month.

If not fully worked time

It's not uncommon for employees to work part of the month, not the whole month.

The prerequisites for this are extremely diverse, for example:

• output not from the beginning of the month;
• dismissal;
• disability certificate;
• vacation (regular, educational, no pay);
• partial or incomplete work.

To understand how to correctly calculate the advance, you need to refer to the law. The Ministry of Labor requirements are that the employer must pay an advance on wages for real hours worked, so it is charged even if the first half of the month has 1 working day.

To calculate part-time pay for employees, you need to know the number of working days.

Calculation example. An employee with a salary of 45,000 rubles. worked for 5 days and went on sick leave, which by the time the advance was calculated had not yet been transferred to the accounting department.

To calculate, you need to know the total number of working days per month, of which only 3 days are taken into account.

An example of how salary advances are calculated:

• 45000 / 20=2250 rubles - the average daily salary;
• 2250 x 5=11250 rubles - salary for hours worked;
• 11250 x 13%=1463 - income tax from accrued salary;
• 11250 - 1463=9787 rubles - salary minus income tax.

How about a vacation?

How tocalculate advance payment in case of vacation? Let's consider this question in more detail.

There are rules for calculating an advance payment in cases where an employee works for an incomplete reporting period. The most important prerequisite for absence is vacation, regardless of its type (paid or at own expense).

An example of how an advance payment after a vacation is calculated. So, if the weekend ended on the 12th, and the employee started work on the 13th, the administration must pay him a salary within 3 working days (13, 14 and 15).

If the vacation ends on the 15th, and the employee comes to work on the 16th, then the accounting department has the right not to give him an advance, since there was practically no time in the first half of the month. In this case, the employee cannot appeal against the decision of the administration.

Peculiarities for business trips

How is the salary advance calculated during a business trip? Consider the answer below.

From time to time, an inexperienced accountant finds it difficult to give an advance to people on a business trip. In this case, the employee performs his official duties, being in another territory, and therefore there should be no issues with the calculation of the advance payment.

If an accountant does not have information that an employee does not go to work for some reason (for example, he is sick), then all days are considered working, but his salary is not charged at the tariff rate, but on the basis of average income for 12 months with bonuses, sick and vacation pay.

In this case, the advance is fully deducted for the first part of the billing periodwhen calculating the number of working days, but is taken into account not by wages, but by average earnings.

It often happens that in this case the employee loses his salary. The administration can issue an order for compensation for losses, and when calculating the final salary for the employee, the amounts will be recalculated.

Features of making an advance payment for sick leave

If an employee is absent for a month due to illness, then the advance payment is accrued to him only for the days of work, and the allowance is accrued for the number of days indicated in the list of sick leave.

An example of how the amount of the advance is calculated: a certificate of incapacity for work is issued from September 1 to 2018-08-09. On September 11, the employee went to work, due to the fact that on September 9 and 10 he left for the weekend.

When calculating advance payments, accounting will take into account only working days from September 11 to September 15, i.e. 5 working days. Payment of benefits within 6 working days will be included in the final payment for the month.

The calculation of how the salary and advance is calculated will be as follows.

The salary of 45,000 rubles is divided by the number of working days in a month, and the average daily salary comes out:

45000 / 21=2143 rubles per day.

Total multiplied by days worked:

2143 x 5=RUB 10715

Calculation of the amount related to personal income tax:

10715 x 13%=RUB 1393

How is the advance payable calculated correctly:

10715 - 1393=RUB 9322

Total: the employee is paid an advance in the amount of 9322 rubles.

Payment procedure

In accordance with the amendments to article 136 of the Labor Code of the Russian Federation, 2 terms for paying salaries are provided:

• from the 1st to the 15th day when payment is made for the second half of the spent month;
• from the 15th to the 31st day are the days of receiving the salary for the first part of the month, which implies an advance.

A certain date of payment is indicated in one of the main documents that regulate the relationship between employees and the employer:

• house rules;
• labor or collective agreement.

The definition of "advance payment" in the rules is not used, both payments are called earnings.

Conclusion

The terms of the advance payment and salary in accordance with the Labor Code of the Russian Federation are set in such a way that payments to employees are made at least once every two weeks. The procedure for calculating the advance payment is not precisely defined by the Labor Code of the Russian Federation.

Government bodies are advised to pay an advance, starting from the actual hours worked spent in the first half of the month. And also, according to the leaders, the advance payment and the calculation per month should be comparable in size.