Payments on wages. Changes to the legislation on wages

According to the rules, the interval between the terms of payment of salaries - in advance and the main part should not exceed 15 calendar days. We will tell you more about the timing of salary payments in 2019, taking into account recent changes so that the company is not fined and the employees do not have any questions.

Taking into account the latest changes made to the Labor Code of the Russian Federation Federal law of 07/03/16 No. 272-FZ, the timing of salary payments in 2019 should be set in such a way that employees receive wages at least every half month (part 6 of article 136 of the Labor Code of the Russian Federation).

Payment of salaries under the Labor Code in 2019

The salary must be paid no later than 15 calendar days from the end of the month for which it was charged. We will tell you how and what terms of payment of wages are safer to set in 2019, so as not to violate the requirements of the Labor Code.

Below you can download useful documents that you will need in your work:

Deadlines for issuing wages: what numbers to deliver in 2019

The interval between the dates of payment of wages in 2019 should not exceed 15 calendar days. At the same time, the company does not violate new order, established by the Labor Code of the Russian Federation, if it issues the second part of the salary by the 15th day of the next month.

Thus, in order to determine the number (timing) of salary payments in 2019 in accordance with the Labor Code of the Russian Federation, it is important to follow 2 simple rules:

  1. There should be no more than 15 calendar days between the payment of the advance and the salary;
  2. The second part of the salary is issued until the 15th day of the new month.

For example, you can set such numbers of salary payments so that the interval between payment periods is at least 15 calendar days: 20th and 5th, 25th and 10th, etc. (see table below).

Payment of wages for TC in 2019

If the salary date approved by the employer falls on a weekend, the money is issued the day before. Check to see if you will have to postpone your issuance dates in 2019.

If you have decided on the terms, you need to write them down in the rules and one of the contracts - collective or labor.

The old version of the Labor Code of the Russian Federation says that the days of wages are reflected in the rules work schedule, collective agreement, labor agreement (part 6 of article 136 of the Labor Code of the Russian Federation). Documents are listed separated by commas. Rostrud believes that it is necessary to write the deadlines in all three documents (letter dated 20.06.2014 No. PG / 6310-6-1). And the court considers that it is possible only in one, for example, in the labor regulations (appeal ruling of the St. Petersburg City Court dated 25.01.16 No. 33a-39/2016).

The wording has changed since October 3, 2016. Now the dates can be determined by "internal labor regulations, collective agreement or labor contract"Based on the wording, the salary days can be defined in one document. But in Rostrud they believe that in two: the rules and one of the contracts - collective or labor. Therefore, it is safer to do as officials think.

Even if the company has a collective agreement, it is worth setting the dates in the labor agreement. For an employment contract, the terms of remuneration are a mandatory requisite (Article 57 of the Labor Code of the Russian Federation). The dates may not be accurate, but refer to the Rules or the collective agreement:

"The company issues wages within the timeframes specified in the Labor Regulations."

It should be clear from the documents in what time frame the company issues both parts of the salary. For example, for the first half of the month - on the 25th of the current month, for the second - on the 10th of the next.

Note!

It is risky to use the wording "from the 1st to the 15th day", "until the 15th", "no later than the 15th" (letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242).

With floating dates, it may turn out that the company issues money with a break of more than half a month. Then the company will violate the rules of the Labor Code. For this, a fine is possible, which the judges recognize as legal (appeal ruling of the Ulyanovsk Regional Court dated May 13, 2014 No. 33-1462 / 2014).

Different terms for the issuance of wages under the Labor Code in 2019

The company has the right to issue salaries different employees with a difference of 10 days. For example, if a company wants to establish different salary payment terms in departments: in one - on the 20th and 5th, in the other on the 30th and 15th.

The Labor Code does not prohibit the issuance of wages on different days. The main thing to comply with the requirements of Article 136 of the Labor Code of the Russian Federation is to issue it no later than the 15th day and at intervals of at least half a month (letter from Rostrud dated 06.20.2014 No. PG / 6310-6-1). Even if workers receive money within 10 days, such conditions are not considered discrimination.

The 30th and 15th dates are not very successful. If there are 30 days in a month, then the company will have to pay out the salary on the last day of the month. This means that you will need to withhold personal income tax not only from the second part of the salary, but also from the first (letter of the Federal Tax Service of Russia dated 03.24.16 No. BS-4-11 / 4999, definition of the RF Armed Forces dated 05.11.16 No. 309-KG16-1804). As a result, the company will transfer the tax twice a month. And in the calculation of 6-NDFL, it will be necessary to show the salary for one month twice - in different blocks of lines 100-140. To avoid extra work, set the pay days, for example the 28th and 13th.

Terms of advance payment and salary 2019 to new employees

It is impossible to give a new employee the first part of the salary at the end of the first month of work if the employee is hired before the 15th. For example, if an employee gets a job on the 1st, then for the first month he will receive money only once - on the 30th. And this is a violation, because the salary must be paid every fortnight. Therefore, the company can be fined 50 thousand rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). The judges consider the fine to be legal (decision of the Ulyanovsk Regional Court dated 23.06.16 No. 7-202 / 2016).

You can avoid the fine. To do this, write down in the labor regulations that for the first month of work you give newcomers a salary three times.

  1. On the day you issue salaries to other employees for the past month. Since the newcomer did not work last month, calculate his payment from the number of days worked in the current month.
  2. On the day of payment to all employees of the first part of the salary (advance) for the current month. When calculating the advance, do not take into account the days that the beginner has already paid.
  3. On the day the second part of the salary for the current month is issued.

An example of salary issuance under the new rules of 2019

The company hired an employee on July 3. Pay days in the company: 25th and 10th. Employee salary - 46 thousand rubles. In July - 23 working days. The salary for one day is 2000 rubles. (46,000 rubles: 23 days).

August 10. Withhold personal income tax and previously issued amounts from income. Pay - 6020 rubles. (RUB 46,000 - RUB 46,000 × 13% - RUB 12,000 - RUB 22,000).

Note!

The monthly premium can be issued at any time, according to the Ministry of Labor. The term, which is recorded in article 136 of the Labor Code of the Russian Federation, applies to payments every fortnight. At the same time, in a letter dated 23.08.16 No. 14-1 / B-800, the Ministry of Labor gave other explanations. The bonus must also be issued no later than 15 calendar days after the month in which it was credited. Therefore, it is safer to stick to these deadlines.

Fines for violation of the terms of payment of wages in 2019

If the deadlines for paying salaries in 2019 are violated, the employer is obliged to pay compensation to employees (Article 236 of the Labor Code of the Russian Federation). Compensation is also paid in cases of delay in other payments: vacation pay, benefits, etc. The compensation should be calculated based on 1/150 of the Central Bank's key rate for each day of delay in each payment. The key rate of the Central Bank is 7.75% (decision of the Bank of Russia dated 17.12.18).

An example of calculating compensation in case of violation of the salary payment deadline in 2019

Salary for January - 100 thousand rubles, net of personal income tax - 87,000 rubles. The first part is 45% of the salary. Total RUB 45,000 (100,000 rubles × 45%). The company should issue the first part on January 20, the second on February 5, but only transferred the money on February 12. Let's calculate the interest.

From January 21st to February 5th. Overdue 16 days. Compensation - 372.0 rubles. (45,000 rubles × 7.75%: 1/150 × 16 days)

February 6-12. Delay of 7 days. Compensation - RUB 314.65 (RUB 87,000 × 7.75%: 1/150 × 7 days).

The total amount is 686.65 rubles.

In addition, there are two types of fines:

  1. For violation of the deadline for the payment of wages;
  2. For the establishment of wages below the regional or federal minimum wage 2019 (parts 6, 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

See the table below for the amount of fines.

Type of violation Fine amount
For the company On the director
1 Violation of labor legislation, regulatory legal acts From 30 to 50 thousand rubles Warning or fine from 1 to 5 thousand rubles
Repeated violation From 50 to 70 thousand rubles
2 Evasion of execution of an employment contract From 50 to 100 thousand rubles From 10 to 20 thousand rubles
Repeated violation From 100 to 200 thousand rubles disqualification for 1-3 years
3 Failure to pay, incomplete payment of wages in due time From 30 to 50 thousand rubles From 10 to 20 thousand rubles or a warning
Repeated violation From 50 to 100 thousand rubles From 10 to 20 thousand rubles or disqualification for 1-3 years

Most of their subordinates apply to courts or labor commissions to protect their unrecognized constitutional rights. Despite the fact that the existing legal system has the responsibility of the chief for non-payment of wages, for late payment of funds for hours worked, the state has taken influential measures to protect its people and adopted new aspects that relate to the issuance of salaries for hours worked. What are the advantages of this for the people? You can read about this in this information. After reading, employees and commanding staff should draw conclusions for themselves. Do not be silent about your violated rights, and the bosses should bring the documentation in accordance with the innovations and in a timely manner in the amount established by the regulatory legal acts of the Russian Federation and pay cash benefits to their employees.

Innovations in 2017

This regulation specifies the terms of payment of wages. What are the deadlines for the payment of wages in 2017, you ask? The norms of Article 136 determine the timing of payment of wages in the Russian Federation, and this was at least once every half a month. However, the provisions of the article did not provide for the specification of conditions. As for the law, it provides for specific aspects, but there is a clause that wages are paid no later than the fifteenth day of the next month. Relationships at work play a big role in a person's life, therefore, both the boss and the subordinates try to comply with legal norms in order to avoid incidents. The adoption of this kind of legislative acts will help reduce the number of controversial issues related to the moments of payment of monetary remuneration for hired labor, determine the procedure for the place and terms of payment of wages.

Legislation Russian Federation provides for liability for non-compliance with the statutory deadlines for payment of monetary remuneration for labor. In this connection, employers try not to violate such moments so as not to be attracted as defendants in court and interested persons in the labor dispute commission.

Many readers are asking questions, but would it be a violation to pay wages before the due date? We boldly answer the question! Such pay is not a violation and employers have nothing to fear in these situations.

The norms of Article 236 of the Code of the Russian Federation secure the material liability of employers for delayed payment of wages to a worker. The deadline for the payment of wages is set at the legislative level, which additionally guarantees the protection of the rights of employees.

Penalties for violation of labor legislation

The new Federal Law, which came into force in 2017, increased the amount of fines in case of violation of the terms of payment of wages. For illustrative example, we will write in the article how it was "before" / the amounts are indicated in Russian rubles /:

  1. First non-compliance with the law

a) Collecting an official 1000-5000;

b) Sanction for an individual entrepreneur 1000-5000;

c) For the company 30,000-50,000.

  1. Second non-compliance

a). Official 10000-20000;

b) Individual entrepreneur 10000-20000;

c) Company 50,000-70000.

And it became "after" the adoption of the federal law:

  1. First non-compliance

a) Fine for an official 10000-20000;

b) Recovery individual entrepreneur 1000-5000;

c) The sanction of the company is 30,000-50,000.

  1. Second offense

a) The penalty was issued to an official 10000-20000;

b) A fine was issued to an individual entrepreneur 10000-30000;

c) The fine was issued to the company 50,000-100,000.

It is important to prevent repeated non-compliance with the law, as this can cost a large amount. It is very important to pay monetary remuneration for work within the time period provided by the Legislation. Why should you strictly observe legislative framework? In the eyes of employees, such an employer will have increased respect, because respect for the freedoms of subordinates should be the main aspect in the activities of the employer. You should not allow delays, salaries must be paid on time and in the amount established by the contract.

It is imperative for employers to bring labor contracts between them and workers in line with the Federal Law in order to avoid problems. It is imperative to keep your documentation in order, stipulated by the Legislation Russian Federation. This will not only simplify the activities of the employer, but also help to avoid unwanted offenses, drawing up administrative protocols and paying large fines due to an incorrect employment contract.

In case of violation of the terms of payment of wages, the worker has the right to demand compensation for such non-compliance. Compensations, according to the Federal Law, now amount to each day of delay in non-payment of wages 1/150 of the key rate of the Central Bank of the Russian Federation.

Protection of the rights of hired workers in court

Any worker has the right to defend his violated rights in court. Changes adopted in 2017 amend the filing of claims in court, in which bosses are defendants. During the year, a worker can apply for protection of his violated interests, although previously only three months were provided for such protection of rights. The territorial jurisdiction has also been clarified. Now, if the main office of the enterprise is in St. Petersburg, and the production of the enterprise is in Rostov, then the hired worker has exclusive jurisdiction, he can file a claim in any of these cities. That is, the territorial jurisdiction for such claims extends at the location of the employer and directly at the location of the workplace.

The consideration of such disputes in court is not delayed, and decisions are quickly made to collect arrears in monetary remuneration for work. In order not to lower the company's image, one should adhere to the elementary rules of the legal framework and timely pay such monetary remuneration to employees.

Important information for the commanding staff is that the wage level must correspond to the value (the minimum monthly wage). It is established by the Federal Law of the Russian Federation. At the moment, the minimum monthly wage is seven and a half thousand rubles. Also, remember that in certain regions this size is set individually and should be equal to it. In case of such non-compliance with the law, the employer's fine will be from 20,000 to 50,000 rubles.

Labor inspectorates are created to restrict subordinates from employers who violate their rights. Their activities are regulated by legal regulations of the Russian Federation, official regulations. As for innovations and inspections, changes are also being made here. The powers of this kind of inspections have been increased in order to tighten measures of influence on employers who violate the legal rights of citizens.

Also, bosses should be aware that not only are the fines increased for non-compliance with the legitimate interests of employees, but also disqualification threatens from one to three years, which will negatively affect the reputation of the enterprise. Strictly follow the regulations to avoid such measures.

What should workers know? In case of violation of their legal rights and interests, one should not remain silent, one should apply for the protection of their rights to the heads, commissions, and the judicial authorities. If non-compliance occurs and the employer will not bear responsibility for them, then we can safely say that these non-compliance will continue. To this end, the legislator has made changes in order to toughen the measures of liability of employers, and to increase measures to protect the rights and interests of employees of enterprises.

The Code of the Russian Federation regulates the payment of monetary remuneration for labor, however, due to the increasing frequency of non-compliance, the legislator introduced innovations. Such innovations in the legal system of the state stimulate employers for timely payment of hired labor. To avoid colossal amounts of wage arrears, the legislator makes legal proposals to avoid non-observance of the rights of hired workers. In connection with the financial instability in the world, an increase in the unemployment rate, there are massive violations of the law. To avoid such situations, encouraging employers to pay employees' salaries on time is an acceptable and effective measure to reduce the level of violations of labor laws.

Wages are one of the most costly budget items for most enterprises. The procedure for its payment is established at the federal level. In an effort to protect the rights of the working population as much as possible, to ensure its stability, confidence and well-being, the state has made a number of changes to the labor legislation regarding the remuneration of its work.

The deadline for the payment of wages in 2020 and the sanctions for its violation have been changed. In order to avoid problems with government agencies, their own personnel and receive administrative penalties, employers should bring their procedures for issuing remuneration to employees in line with the new standards.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It's fast and IS FREE!

The adjustments affected both the main part of wages and advances on it. Compliance with the statutory provisions applies to all employers without exception.

New norms of laws

Previously, the rules of the Labor Code were in force, according to which wages must be paid at least once every half a month (Art. 136). There was no specific time frame.

From October 3, 2020, new legislative provisions entered into force, providing for specific aspects of the remuneration procedure. Now wages must be paid no later than the 15th day of the month following the period worked.

The employment relationship is of particular importance to both parties. Therefore, both employers and their subordinates try to strictly comply with legal norms. Amendments to the legislation are made in order to reduce the number of controversial issues in relation to the payment of monetary remuneration for the use of hired labor, to establish clarity in the procedure and timing for the payment of wages.

Russian law provides for employers to be held liable for violation of statutory deadlines for the payment of remuneration to personnel for their work. Naturally, enterprises do not need litigation with employees and the CCC, so their responsible persons must know and apply all applicable legal norms in their work.

Sometimes employers face the question of whether early payment of wages would be a violation. Such actions do not violate the law, so there is nothing to fear for them. For the delay in earnings, employees are subject to material liability (Article 236 of the Labor Code of the Russian Federation). The establishment of the terms of remuneration of employees gives an additional guarantee of the protection of their rights.

Terms of salary payments in 2020

The deadlines for issuing earnings to employees of enterprises in 2020 are established by Art. 136 of the Labor Code of the Russian Federation. The law obliges all employers to pay it at least twice a month. There are no exceptions to this rule. They are valid for all firms operating on the territory of the Russian Federation.

The norms of the law are the same for both large corporations and small businesses, including individual entrepreneurs who have one employee in their staff. The issuance of wages only once a month is prohibited even at the request of the subordinate himself, upon written application.

As a rule, salaries in organizations are issued no more than twice a month. Its first part is an advance calculated on the basis of the time actually worked by employees at the time of wages. The second part includes the entire balance of cash remuneration for the month, which is a full settlement with employees.

Attention! Since October 3, 2020, major changes have been made to the rules for the payment of monthly earnings. As before, it must be issued at least twice. However, from now on, the exact date of the final payment of wages with personnel is fixed - the 15th day of the month that follows the worked and subject to remuneration.

Based on this provision, it should be understood that if, for example, an advance is issued to the staff of the company on the 20th, then the rest must be paid in full after 15 calendar days, i.e. 5th of the following month.

But in the case of payment of the advance part on the 3rd day, in accordance with the established rules, the employer must finally pay the employees no later than the 18th day of the current month. Hence, the inconsistency of the amendments introduced with the norms established by law follows. Therefore, most likely, next adjustments will follow in the near future.

To date, all enterprises employing wage labor are advised to check the applicable timeframes for staff compensation. Advance payments must be made no later than the 30th day of the current month, and wages must be issued no later than the 15th day of the next month.

If there are discrepancies between the current terms and the new rules, they must be brought in line with the law. It is imperative to make adjustments to local documents that determine the procedure for paying salaries. Notify all subordinates of the changes that have taken place by way of conclusion to.

Is it possible to transfer

The deadline for paying salaries in 2020 cannot be postponed. This is unacceptable even at the request of a subordinate who has expressed his desire to receive remuneration at another time or once a month. Otherwise, if a disputable situation arises, the employer will have to prove in court that the violation was not his fault and, accordingly, the grounds for penalties (Article 1.5 of the Administrative Code).

The demands of labor inspectors for compensation to an employee of interest for late payment of labor (Article 236 of the Labor Code of the Russian Federation) will not stand aside. They are charged regardless of the reasons for the delay.

It so happens that a subordinate simply does not come for a salary. And when listing Money applied to the card for the issuance of earnings in cash, for example, in connection with the loss of a plastic card. The employer will credit the employee with all the amounts due, and he will contact the cashier to receive them when he pleases. In such a situation, there will be no violations.

Funds not received by the employee on the day the earnings are issued must be deposited. This way the employer will minimize the risks.

You can do the same if the day the wages were issued fell on the vacation period. If the vacationer does not want to be paid transfers for work during the vacation, he should submit the same application for payment of funds from the cash desk of the enterprise. He will be able to receive them upon his return from vacation.

When to charge an advance

According to the new version of Art. 136 of the Labor Code of the Russian Federation, monthly wages in 2020 are made twice. The first half of the worked period is paid on any day determined by the company independently from the 16th to the 30th (31st) day of the current month. The remaining half is now paid strictly from the 1st to the 15th of the new month.

With regard to advance payments, the Ministry of Labor gave clarifications in letter No. 14-1 / 10 / B-660 of 2020, indicating the following. Labor Code the requirement for the maximum permissible time interval for making payments of parts of earnings with independent regulation by employers of specific terms has been determined.

At the same time, from the letter of the Ministry of Labor of the Russian Federation No. 14-2-242 of 2013, it follows that it is impossible to establish the period of time during which wages will be paid, for example, from the 17th to the 19th. This requires the establishment of a specific date.

Delay Compensation

If you violate the deadline for paying salaries in 2020, you will have to pay the employee compensation, the amount of which is established by law: 1/150 of the key rate of the Central Bank of Russia.

Sanctions for violations

The new law increased the size of penalties for violation by employers of the terms of remuneration of hired personnel.

It is advisable to consider the changes using a comparative example (table):

Frequency of violation Employer category, amount of fine, thousand rubles
Executive SP Entity
Until 2020 From 2020 Until 2020 From 2020 Until 2020 From 2020
Primary 1-5 10-20 1-5 1-5 30-50 30-50
Repeated 10-20 10-20 10-20 10-30 50-70 50-100

The state takes care of the timely and full payment of wages to working citizens. Therefore, he regularly toughens penalties for violation of the established order. The innovations also affected 2020, made together with the adjustment of the timing of the issuance of advances and the main amounts of earnings.

Strict adherence to personnel legislation raises the employer in the eyes of employees, candidates for open vacancies, government agencies and contractors.

In order to avoid problems, all enterprises need to bring labor contracts with hired employees in accordance with federal law. The content of local documentation in perfect order helps to simplify the work of the company, helps to avoid violations of law and fines for violation of legal norms and the rights of employees.

The situation with wages in Russia by the middle of 2016 was very difficult - the arrears of wages in the country amounted to a huge amount - 3.5 billion rubles. Despite the fact that the country has a good Labor Code regulating the payment of wages and the employer's liability for delaying it, an additional law was required. The new salary law came into force in October 2016 and by 2017 it should just gain momentum.

What the new wage law guarantees

First of all new law on wages will have to reduce in 2017 the level of wage arrears. It also complements the measures to protect the rights of workers in the Labor Code and toughens the employer's liability for violation of them.

So, what exactly is spelled out in the new law:

  • Once again, the terms of payment of the earned are negotiated. The salary must be handed out in full to the employee no later than 15 days after the end of the period for which it was calculated. That is, for example, wages for January must be paid in full by February 15, etc. If this does not happen, the employer will face a penalty ranging from a fine to dismissal.
  • The period during which an employee can sue the employer for violation of his rights is being extended. Now you can complain about any violations and demand their elimination within one year. That is, if, say, an employee was not paid his salary for January 2017 on February 15, then until February 15, 2018 he can file a lawsuit specifically for this violation. Absolutely the same applies to any other violations.
  • It is clarified that a lawsuit can be directed both at the location of the workplace itself, and at the location of the employer. That is, if the office of the organization is in Moscow, and the production is in Yekaterinburg, you can file a lawsuit in any of these cities.
  • The powers of the labor inspectorate are now expanded. In order to control how the employer fulfills his duties and whether he violates the rights of employees, Labour Inspectorate now has a lot more leverage.
  • The number and size of fines for the employer for any violation of the employee's rights increases.
  • The fine for non-payment of wages stands apart - the maximum amount of such a fine is now 100 thousand rubles.

New law on teachers' salaries in 2017

In principle, the new salary law applies to teachers in 2017, as well as to all other working citizens. It seems that given the fact that teachers receive their salaries, as a rule, from the budget, a delay in payment awaits them only in the event of a catastrophic development of the economic situation. The size of these salaries is another matter. As for the level of teachers' salaries, their indexation is planned for April 1, but its value is still unknown and, most likely, it will turn out to be lower than real inflation.

On the whole, as we can see, the state is trying to prevent the growth of discontent among broad strata of the population and is doing its best to keep the situation under control, including introducing additional legislative measures. The legitimacy of the supreme power may turn out to be more fragile than it seems, therefore, to allow the situation of the 1990s and the drop in the rating of the president and the government to a level similar to those of those times is death like for a political regime. Therefore, at least in the matter of keeping the population above the poverty line and preventing the failure of the broad masses of the people below this line, the interests of the authorities and society definitely coincide.

Photo by Boris Maltsev, Kublog

On July 4, 2016, Federal Law No. 347-FZ of July 3, 2016 came into force "On Amendments to the Labor Code of the Russian Federation" (hereinafter - Federal Law No. 347-FZ). In addition, on 03.10.2016, the Federal Law of 03.07.2016 No. 272-FZ "On Amendments to Certain Legislative Acts of the Russian Federation on Increasing the Responsibility of Employers for Violations of Legislation Concerning Wages" (hereinafter - Federal Law No. 272 -FZ). These two laws introduced significant amendments to the legislation on wages... In this article, we will consider the innovations.

So, let's start by studying the law that has already entered into force - Federal Law No. 347-FZ. They introduce the obligation to establish the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees. Amendments have been made to art. 145 of the Labor Code of the Russian Federation.

From the Editor: The full text of Federal Law No. 347-FZ can be found on the pages of the journal "Remuneration for Labor in a State (Municipal) Institution: Acts and Comments for an Accountant" (No. 8, 2016).

Salaries of managers, their deputies and chief accountants

The provisions of Art. 145 of the Labor Code of the Russian Federation affect the average monthly salary of managers, their deputies, chief accountants and employees of the following institutions:
  • state off-budget funds of the Russian Federation;
  • territorial MHIF;
  • state and municipal institutions;
  • state and municipal unitary enterprises.
According to Art. 145 of the Labor Code of the Russian Federation, the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants of the above institutions, formed from all sources financial security and calculated for a calendar year, and the average monthly salary of employees (excluding the salary of the head, his deputies, chief accountant) is determined by the state body, body local government, an organization performing the functions and powers of the founders of the respective funds, institutions, enterprises, in an amount not exceeding the amount established by:
  • for managers, their deputies, chief accountants of state off-budget funds of the Russian Federation, federal state institutions, federal state unitary enterprises - by regulatory legal acts of the Government of the Russian Federation;
  • for managers, their deputies, chief accountants of the territorial MHIF, state institutions of the constituent entities of the Russian Federation, state unitary enterprises of the constituent entities of the Russian Federation - by regulatory legal acts of the constituent entities of the Russian Federation;
  • for managers, their deputies, chief accountants of municipal institutions, municipal unitary enterprises - by regulatory legal acts of local governments.
Article 145 of the Labor Code of the Russian Federation lists institutions that can establish the conditions for remuneration of managers, their deputies and chief accountants without taking into account the maximum ratio of the average monthly wages, but only if they are included in the lists approved by the Government of the Russian Federation, authorities of the constituent entities of the Russian Federation, local governments ...

So, such institutions include state non-budgetary funds of the Russian Federation, territorial MHIF, federal state institutions, federal state unitary enterprises, state institutions of the constituent entities of the Russian Federation, state unitary enterprises of the constituent entities of the Russian Federation, municipal institutions, municipal unitary enterprises.

In conclusion of this section of the article, let us draw your attention to the fact that the maximum level of the ratio of the average monthly salary of managers, their deputies, chief accountants and the average monthly salary of employees by virtue of Art. 145 of the Labor Code of the Russian Federation will become effective only from 01/01/2017. At present, the maximum level of the ratio of average wages is set for managers and employees of federal institutions. It is provided for by the federal state body exercising the functions and powers of the founder of the relevant institutions, in a multiplicity of 1 to 8 (clause 9 of the Regulation on the establishment of wage systems for employees of federal budgetary, autonomous and state institutions).

Termination of an employment contract with the head of the institution

The general grounds for terminating an employment contract are established by Art. 77 of the Labor Code of the Russian Federation. These grounds apply to all employees without exception, including the heads of institutions. In addition, an employment contract with the head of the institution may be terminated on additional grounds, which are provided for in Art. 278 of the Labor Code of the Russian Federation:
  • in connection with the removal from office of the head of the debtor organization in accordance with the legislation on insolvency (bankruptcy);
  • due to the adoption by the authorized body of a legal entity, either by the owner of the organization's property, or by the person (body) authorized by the owner, a decision to terminate the employment contract. The decision to terminate the employment contract on the specified basis in relation to the head of the unitary enterprise is made by the body authorized by the owner of the unitary enterprise in the manner established by the Government of the Russian Federation.
From 04.07.2016 Federal Law No. 347-FZ, this article has been supplemented with new grounds for terminating an employment contract with the head of the institution:
  • non-observance established by the rules of Art. 145 of the Labor Code of the Russian Federation, the maximum level of the ratio of the average monthly salary of a deputy head and (or) chief accountant of a state off-budget fund of the Russian Federation, a territorial MHIF, a state or municipal institution or a state or municipal unitary enterprise and the average monthly salary of employees of this fund, institution or enterprise;
  • other grounds provided for by the employment contract.

Placing information on the average monthly salary of managers, their deputies and chief accountants of organizations on the Internet

Federal Law No. 347-FZ introduced a new Art. 349.5. This article establishes the obligation to post information on the average monthly salary of managers, their deputies and chief accountants of state extra-budgetary funds of the Russian Federation, territorial MHIF, state and municipal institutions, state and municipal unitary enterprises on the Internet on the official websites of state bodies, local authorities. , organizations performing the functions and powers of the founders of the respective funds, institutions, enterprises, unless otherwise provided by the Labor Code, other federal laws, other regulatory legal acts of the Russian Federation.

For your information: By decision of state bodies, local self-government bodies, organizations performing the functions and powers of the founders of funds, institutions, enterprises named in part 1 of this article, this information can be published on the Internet on the official websites of such funds, institutions, enterprises.

It is prohibited to include as part of the information posted on official Internet sites:

  • data allowing to determine the place of residence;
  • postal address, telephone number and other individual means communications;
  • information classified as a state secret or information of a confidential nature.
As for the procedure for posting information on the average monthly wages calculated for a calendar year of persons indicated in Part 1 of Art. 349.5 of the Labor Code of the Russian Federation, and the submission of this information by the specified persons, it is established (unless otherwise provided by the Labor Code, other federal laws and other regulatory legal acts of the Russian Federation):
  • regulatory legal acts of the Russian Federation;
  • regulatory legal acts of the constituent entities of the Russian Federation;
  • regulatory legal acts of local government bodies.
On 03.10.2016, Federal Law No. 272-FZ comes into force, which amends the Labor Code of the Russian Federation regarding the timing of payment of wages and liability for delay in payment of wages. In addition, the provisions of the Code of Administrative Offenses of the Russian Federation are being adjusted, which toughen the administrative responsibility of organizations and founders for violation of labor legislation. Let's consider all these innovations in more detail.

From the Editor: The full text of Federal Law No. 272-FZ is given in the journal "Remuneration for Labor in a State (Municipal) Institution: Acts and Comments for an Accountant" (No. 8, 2016).

Terms of payment of wages

Article 136 of the Labor Code of the Russian Federation establishes the procedure, place and terms for the payment of wages. Currently, part 6 of this article says that wages are paid at least every half a month on the day provided for by the internal labor regulations, collective and labor contracts.

Federal Law No. 272-FZ has adjusted the term for payment of wages. Salaries are paid at least every half month. The specific date of payment of wages is established by the 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 charged.

Material liability for delay in payment of wages

From 03.10.2016 Art. 236 of the Labor Code of the Russian Federation, which establishes the material liability of the employer for the delay in the payment of wages and other amounts due to the employee, will operate in a new edition. The amount of monetary compensation for non-payment of the amount due to the employee is increased.

If the employer violates the established deadline, respectively, the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee, the employer is obliged to pay them with payment of interest (monetary compensation) in the amount of not less than 1/150 of the key rate in force at that time The Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement. In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time.

The amount of monetary compensation paid to an employee can be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of whether the employer is at fault.

Note that currently monetary compensation is paid in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement.

Article 360 ​​of the Labor Code of the Russian Federation provides for the procedure for organizing and conducting inspections of employers. From 03.10.2016 in accordance with the additions introduced by Federal Law No. 272-FZ in para. 4 hours 7 of this article, there will be another reason for unscheduled inspection employer - late payment of wages or the establishment of wages in an amount less than the established one labor legislation.

Article 392 of the Labor Code of the Russian Federation establishes the time frame for going to court for resolving an individual labor dispute. Currently, an employee has the right to apply to the court for resolution of an individual labor dispute within three months from the day when he learned or should have learned about the violation of his right, and in disputes about dismissal - within one month from the date of delivery of a copy of the order on dismissal or the day of issue to him work book... From 03.10.2016, additions will be made to this article, according to which for the resolution of an individual labor dispute on non-payment or incomplete payment of wages and other payments due to the employee, he has the right to go to court within one year from the date of the due date for the payment of these amounts, including in the case of non-payment or incomplete payment of wages and others payments due to an employee upon dismissal.

In conclusion, let us also draw your attention to the changes in the Code of Administrative Offenses of the Russian Federation. From 03.10.2016, liability is introduced for non-payment or incomplete payment within the stipulated period of wages, other amounts within labor relations if these actions do not contain a criminally punishable act, or the establishment of wages in the amount less than determined by labor legislation. The commission of such an offense entails a warning or imposition on officials an administrative fine in the amount of 10,000 to 20,000 rubles, for legal entities- in the amount of 30,000 to 50,000 rubles. (part 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation). In the event of a repeated offense under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, an administrative fine is imposed (part 7 of this article):

  • for officials - in the amount of 20,000 to 30,000 rubles. (or disqualification is applied for a period of one to three years);
  • for legal entities - in the amount of 50,000 to 100,000 rubles.
Approved by the Decree of the Government of the Russian Federation of 05.08.2008 No. 583 "On the introduction of new systems of remuneration for employees of federal budgetary, autonomous and state institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive bodies, in which the law provides for military and an equivalent service, the remuneration of which is currently carried out on the basis of the Unified Tariff Schedule for Remuneration of Labor of Employees of Federal State Institutions ”.