New terms of payment of salaries, delay by the employer, salary commissions. We pay compensation for the delay in the issuance of wages If wages are delayed for 7 days
Last changes: January 2020
Labor laws protect the rights of an employee in case of delayed payment wages and arbitrariness on the part of the administration. Several important provisions of the Labor Code of the Russian Federation reveal the procedure for assigning and paying wages, as well as highlight the actions, permissible measures for protecting their interests by an employee. One of the main rules in labor relations is the timeliness and regularity of payment of earned funds. If the employer overdue or refused to transfer the earnings, the law allows him to be held liable before the law.
How to determine if wages are delayed
According to the current legislative norms, the management is obliged to issue money earned by the staff on a monthly basis, at least 2 times during the calendar month. Payments are distributed in such a way that subordinates receive earnings once every half a month, but no later than 15 days from the expiration of the worked period. For April, the final settlement must take place no later than May 15.
If the salary is not received within the period established by the employment contract, one should rely on the provisions of Art. 136 of the Labor Code, according to which the employer must pay wages twice a month. The last day, how much they can delay wages according to the law, should be fixed in the contract of each wage worker.
There are some nuances in determining the period of salary delay according to the Labor Code:
- If the date falls on a weekend or holiday, the company pays employees the day before, on the last weekday.
- Not always earnings are paid regularly in the terms allotted under the contract. When dismissed or going on vacation, the administration is obliged to pay the amounts due no later than 3 days before the person stops working. If the date falls on a weekend, they pay the day before.
- If a person leaves for, he will receive settlements not at the time of going on vacation, but on the last day of employment.
Any deviation from the norms of the law is considered a delay in wages, which means that the rights of the employee are violated, which gives the right to bring the guilty person to administrative responsibility.
Any labor Relations provide for fixing the timing of the transfer or issuance of funds to employees in the documentation of the enterprise:
Instead of hoping for the best, the employee has the right to take measures to protect their own earned funds and hold those responsible to account. officials. Any delay gives the right to refuse to go to work, receive compensation, punish an unscrupulous employer with penalties, while retaining workplace.
What to do if payday has passed
If the delay in salary is more than 15 days, the employee, guided by the norms of the law, takes the following steps:
- The first thing to do if your salary is delayed is to stop going to work. So that the employer cannot apply sanctions, regarding the absence as absenteeism, it is necessary to write a notice to the head in advance, informing him of the termination of the performance of duties due to non-payment of earnings within the allotted time. When sending a written request, you must make sure that the document is accepted and registered. On a copy of the notification, the receiving employee puts a mark on acceptance for consideration and signs, setting the date.
- Throughout the entire period of absence from work with a delay in wages, the employee is entitled to compensation for the average earnings for each day.
- Since such a situation is unprofitable for the employer, often this measure is enough for the management to pay off the staff, and work continues.
- After notification of the company's intention to repay the debt is received, the employee returns to duty and awaits the fulfillment of wage promises.
- If funds have not been received, a commission is called in to help labor disputes. Its work is organized according to the principles of decision. On the basis of a written request, the employer organizes the work of a commission consisting of an equal number of representatives of the administration and hired personnel. Within 10 days, the commission issues a ruling on the payment of wages.
- In case of disagreement with the decision of the commission or non-fulfillment of the issued order, they go to court.
- The employee has the right to submit applications to the prosecutor's office and the labor inspectorate simultaneously with the claim.
The result of the consideration of the case depends on the degree of preparation of documentary evidence and substantiation of the employee's claims. The task of the employee is to prepare documents proving the absence of a salary, substantiate the legality of the claims in the claim and attach the calculation of financial claims with the calculation of wages, compensation, additional costs.
Where to go
In addition to appeals to the administration of the enterprise, in order to protect the rights of an employee in case of delayed payment of wages, they turn to: the prosecutor's office, the labor inspectorate, the court.
If the salary is overdue for more than three months, the victim has the right to initiate the bankruptcy of the organization. The procedure begins with filing a claim with Court of Arbitration.
Usually the salary is delayed not for one person, but for the entire staff or entire departments at once. In the absence of receipts from several people, organize the filing of a class action lawsuit. Such cases are considered in a short time with high chances of winning.
Drafting a complaint and lawsuit
If the confrontation with the employer drags on, and the money has not appeared on the salary card, it's time to move on to action. First of all, they learn how to file a complaint with the labor inspectorate.
When filing a complaint, they proceed from the provisions of Law No. 59-FZ (Article 7). The required details of the document include:
- the name of the authority where the person applies and the place of filing;
- information about the injured person who filed the complaint (name, address, contact information, position in the company);
- in the middle write the name of the type of appeal (complaint);
- in the main part, they describe the circumstances that led to the appeal to the supervisory authority (it is important to prove that independent attempts to resolve the problem were not successful);
- reference to legislative norms, internal regulations, acts according to which the complainant has the right to demand restoration of justice;
- a stated request to initiate a review and report the results.
Below the main part is a description of all attached documents (personal, personnel documents, financial statements, official correspondence between the parties to the conflict). Next, the document is signed, the signature is deciphered and the number of filing the appeal is put.
During the drafting process, one should follow the following rules:
- Avoid excessive expression in words, exclude obscenities and insults.
- Write in a dry, impartial style so that you can objectively assess the situation.
- Each fact and argument cited in the complaint needs documentary evidence or a reference to a specific rule of law.
When filing a claim, the requirements for the structure and content of the document in Articles 130-131 of the Code of Civil Procedure of the Russian Federation are taken into account.
Document details include:
- The name of the court, taking into account jurisdiction.
- Information about the side of the plaintiff (similar to writing a complaint to IT).
- Information about the side of the defendant - the enterprise that owes wages (exact legal name with the form of ownership, full name of the director, address, contact details).
- The main part of the statement of claim reflects the situation, starting with the circumstances of hiring and the conditions of the employment contract to the latest events.
- All details of the financial relationship of the parties must be reflected in the claim, the amount, the terms of the overdue salary, the measures taken for self-collection should be calculated.
- The requirements formulate what actions are expected from the court and the employer in order to resolve the labor conflict. Requirements and ascertainment of violations are drawn up with reference to the norms of legislation that allow this to be done.
- Attached documents are listed below, signed and dated.
The most important component of success is providing evidence that the delay actually took place and the rights of the worker were violated. In addition to personal documents, calculations of the amount of financial claims (salaries, compensations), certificates of taxes and income deducted, etc. are often attached to the claim.
What awaits the employer with a delay in salary
It is possible to punish the violator of the payment procedure in several cases - with a delay in one of the parts of the salary, denial of vacation pay, severance pay, sick leave, etc. If the employee is entitled to social payments through the enterprise, the administration is also held liable for the delay in the issuance of funds.
The consequences of delay include:
- Appointment of a fine for violation of the norms of the Labor Code of the Russian Federation.
- Payment of compensation for violation.
- Calculation of compensation for the period of absence from the workplace.
- Payment of employee costs for litigation.
fines
The amount of fines imposed depends on the circumstances under which the overdue debt was formed. Based on the provisions of Art. 5.27 of the Code of Administrative Violations, the guilty official will pay:
- 120 thousand rubles in the form of a fine, if the company at least tried to pay off the debt to the person. An alternative to a fine would be imprisonment for up to 12 months;
- 0.5 million will be paid by the guilty party, if the violator did not take any measures to reduce and eliminate the debt. The law allows, instead of a fine, to deprive an official of liberty for a 3-year period.
How to calculate compensation
As soon as the first day of delay has formed, the employee has the right to demand compensation for each unpaid new day. Compensation is calculated as 1/150 of the Central Bank rate for all overdue days.
The practice of recovering compensation is not common in Russia. Awareness of the unequal position pushes people to silently continue their work and hope for the payment of wages at the personal will of the leadership.
In fact, compensation is due even for 1 missed day of payment. If, under an employment contract, the administration is obliged to pay on the 5th, you do not need to wait for the expiration of the crescent to go to court. The employer is obliged to pay the worked immediately, on the 5th day of the month. Receipt of funds on the 6th is already considered a delay and a violation of the contract.
Should I go to work when my salary is delayed?
The right exempting from attending work and fulfilling obligations under the contract is established by Article 142 of the Labor Code of the Russian Federation. By sending a notice of termination of work and receiving documentary evidence of receipt by the employer of the message, the person is guaranteed the preservation of the workplace, eliminating the risk of dismissal in case of delay in wages for absenteeism.
Exemption from work does not always work. There are a number of categories of hired specialists who are not entitled to stop their activities, even if a delay in payment is recorded. These workers include:
- employees of state institutions;
- specialists working with dangerous, technologically sophisticated equipment;
- employees of organizations. supplying heating, electricity, water;
- ambulance crew members;
- communication specialists.
Representatives of other professions have the right to stay at home until they receive a written promise about the planned repayment of the debt.
Separate consideration deserves the question of how days of forced absence from work are paid if the employer delays wages. Even 8-9 years ago, the court refused to compensate for missed days, basing decisions on the fact that the person did not actually fulfill his obligations. Later, clarifications were received from the Supreme Court of the Russian Federation, according to which the enterprise that was guilty of the delay must return not only earnings for the time worked, but also compensation for suspended activities.Is it always the employer's fault?
The easiest way would be to accuse the organization of a bad attitude towards the employee and the desire to cash in on his free work. But more often, difficulties with payment arise on quite objective reasons when the company is going through crisis moments with a significant deterioration in the financial situation.
The organization of a business involves a high probability of risks and unforeseen circumstances, however, the conclusion of contracts with hired personnel imposes a great responsibility for every item, including wages.
Whatever financial position enterprises, financial obligations must be fulfilled in any case. The owner of the enterprise has only 15 days from the end of the month to find a way out and finance salary transfers. Otherwise, it is worth preparing, at a minimum, for administrative, as a maximum, for criminal liability.
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Compensation is accrued and paid to the employee not only in case of delay in wages, but also in cases where the employer has violated the deadline for other payments: vacation pay, benefits, etc. (Article 236 of the Labor Code of the Russian Federation). But for the sake of simplicity, we will refer to compensation for delayed payments to workers as compensation for delayed wages.
Delayed Wage Compensation 2020: Calculator
- the amount of wages not paid to the employee on time (reflects the amount that the employee must receive in his hands, i.e. minus personal income tax / other deductions from wages);
- the due date for the payment of wages;
- date of actual payment of wages.
The amount of compensation for delayed wages
Such compensation is calculated according to the following formula (Article 236 of the Labor Code of the Russian Federation):
The employer must pay the compensation for the period of delay starting from the day following the day of payment of the salary, up to and including the day of its actual payment. For example, employees should have received their salary on 03/06/2020, and the employer paid it only on 03/20/2020, respectively, in this case, the number of days of delay will be 14 days (from 03/07/2020 to 03/20/2020 (inclusive)).
By the way, the employer has the right to increase the amount of compensation paid. This amount must be specified in the collective agreement, labor contract or in the LNA (Article 236 of the Labor Code of the Russian Federation).
Penalty for non-payment of compensation for delayed wages
If the employer does not pay compensation to the employee for delayed wages, he will face a fine (part 6 of article 5.27 of the Code of Administrative Offenses of the Russian Federation):
- from 30000 rub. up to 50,000 rubles - for the organization;
- from 10000 rub. up to 20000 rub. - for officials of the organization;
- from 1000 rub. up to 5000 rub. - for individual entrepreneurs.
Compensation for delayed wages: personal income tax
If an employee has been paid compensation for delayed wages in the amount established by the Labor Code of the Russian Federation, then it is not subject to personal income tax (clause 1 of article 217 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated February 28, 2017 N 03-04-05 / 11096). If the employer pays compensation in an increased amount, then personal income tax must be charged on the difference between the amount of compensation established by the employer and the amount established by the Labor Code of the Russian Federation.
Compensation for salary delay: insurance premiums
According to the Ministry of Finance, compensation for delayed wages is subject to insurance premiums (Letter of the Ministry of Finance of Russia dated March 6, 2019 N 03-15-05 / 14477). However Supreme Court considers that compensation for delay in wages refers to compensation related to the performance by the employee of his job duties, which in turn are not subject to contributions (Determination of the Supreme Court of 05/07/2018 No. 303-KG18-4287). But if you are not ready to bring a dispute with the tax authorities to court, it is safer to accrue contributions from compensation for delayed wages.
According to statistics, every 5 working citizen faced a violation of his labor rights. Most often, such violations are associated with the terms of payment of wages. In order to stand up for your interests, it is necessary to study the norms of labor legislation.
How long does an employer have the right to withhold wage payments? Which authorities should I contact if the delay has exceeded the legal deadlines? Let's analyze these questions in more detail.
General information on the law
The terms and procedure for issuing salaries are regulated by Article 136 of the Labor Code of the Russian Federation. According to this article, wages must be paid at least twice a month.
Issuing wages less than twice a month is a direct violation of labor law. At the next inspection of the labor inspectorate, a fine may be imposed on the enterprise.
Also, according to the Labor Code of the Russian Federation, in case of delay in wages, the employer is obliged pay employees for every overdue day.
Each organization should establish clear deadlines for the transfer of wages. These terms should be specified in the employment contract with the workers, as well as in the internal organizational charter. If this paragraph is not fulfilled, this may also serve as a reason for imposing penalties on the organization.
How many days are allowed to delay?
According to Art. 136 of the Labor Code of the Russian Federation, the employer does not have the right to withhold wages. It must be transferred on the days specified in the contract. If wages are delayed due to the fault of the employer, he may face not only administrative and material, but even criminal liability.
The type of liability will depend on for how long and for what reasons was the salary delayed:
- occurs if the employer deliberately did not pay salaries to employees in order to obtain personal gain;
- Material liability- these are compensation payments to employees for each day of delay;
- Administrative responsibility is a fine that can be imposed not only on the organization, but also on the leader personally.
In addition, those responsible for the issuance of salaries may be deprived of their positions, this is one of the measures of disciplinary responsibility prescribed in the Labor Code of the Russian Federation.
Therefore, it is extremely unprofitable for the employer to violate the terms of remuneration even for one day. But what to do if the salary is still delayed?
What to do if this happened?
If the salary delay has not exceeded a two-week period, the employee may demand compensation from the management, which is 1/300 of the Central Bank refinancing rate for each overdue day.
If salary is delayed for more than 2 weeks, the employee may refuse to perform his job duties, and not visit the workplace until the salary debt is fully paid off.
Before you refuse to go to work, you must notify the management in writing. Otherwise, absenteeism may be regarded by the authorities as absenteeism.
In addition to wage arrears, the employer must pay the employee and forced leave. It is paid in the amount of 2/3 of the average monthly earnings.
If you are interested in a question related to writing, we recommend that you familiarize yourself with this material.
Determining the period of non-payment of wages
It is not difficult to determine the terms of non-payment of wages: in any organization pay day is fixed in the internal charter and employment contracts with employees. The delay occurs the very next day, from the fixed deadlines.
Therefore, if, for example, the contract indicates that the payment must be made on the 1st and 15th of each month, then from the 2nd and, accordingly, the 16th, there is already a delay.
Preparing a letter to the organization
A letter of suspension of work due to delayed wages is drawn up according to general rules writing official appeals, there is no strictly established form for this kind of documents.
Conditionally the suspension notice can be divided into 4 parts:
- Document header. It must contain the name of the organization, the name of the head, the name and position of the applicant.
- Name - in this case, a statement or notice.
- Main part. It spells out the intentions of the employee - refusal to perform official duties, terms of delay in wages, conditions under which the employee will be ready to return to work (full payment of wages).
- Date of writing and signature of the applicant.
When writing, complex speech turns and emotionally colored sentences should be avoided. Also, obscene language and value judgments are not allowed.
Complaints to higher authorities
In addition to the suspension of work, an employee whose wages are delayed has the right to apply to regulatory and law enforcement agencies. It could be:
- Labor Inspectorate;
AT labor inspection and the prosecutor's office can be contacted without notifying the employer, but going to court should be a claim procedure. This means that before writing statement of claim, the employee is obliged to put forward a written claim addressed to the head. Only after receiving a response (or ignoring the requirements within 10 days), you can apply to the judicial authorities.
The statement of claim must be submitted to the court no later than 3 months from the moment the delay in payment of wages began. Otherwise, the court may not accept the application for consideration.
After contacting the regulatory authorities the company is being tested, as a result of which the employer is issued an order to eliminate violations and a penalty is determined (if the employer's fault is proven).
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Conclusion
Although labor law aimed at protecting the rights of workers, many are afraid to protect their interests, fearing dismissal and demotion. However, there are many instances to which an employee can apply in case of delay in wages.
The employer does not have the right to withhold wages, this rule is regulated by the Labor Code of the Russian Federation and in case of violation of it, the employer can pay not only money or position, but even freedom.
Wage arrears according to the legislation of the Russian Federation is not allowed. What to do if the employer refuses to transfer the earned funds and what should the employee expect?
Permissible Delay: Deadlines
The Labor Code of the Russian Federation establishes that an employee must receive remuneration for the work used at work every 15 days. This is reported by 136, as well as 142 articles. Additionally, the provision is fixed in the LetterNo. 14-2-242, issued on November 28, 2003 by the Ministry of Labor of the Russian Federation.
Usually payments are made 2 times a month on predetermined days. The latter usually fixes:
- collective agreement
- local normative act firms - order
If postings are made less frequently, or the employer delays the transfer of wages, he violates current legislature. And it does not matter how much the payment is overdue - by a day, a week, a month or a year. The reasons why such a situation has arisen are also rarely taken into account. A one-time, and even more so permanent delay is a direct violation of the law. Only the responsibility of the enterprise depends on the timing.
What should an employee do
The labor code outlines a number of actions that an employee can take in case of late payment of wages. The employee has the right not to go to work if the remuneration for the previous period has not been received. Similar rights of employees are established by Art. 142 of the Labor Code of the Russian Federation. However, before an employee is absent from work due to delayed wages, the employee is required to send a notice to the employer stating the intention.
The same article indicates cases when workers are deprived of such a right:
- If the authorities have declared martial law or a state of emergency.
- If an employee is a civil servant in budget institution or is a member of the military. Employees of various military departments cannot be suspended.
- If the work of a citizen is directly related to ensuring the livelihoods of the population. Employees in ambulances, firefighters, as well as employees employed in the field of energy, heat, gas and water supply cannot cancel their work.
- If the institution is engaged in the maintenance of hazardous equipment or production.
But even the above categories of persons have the right to resort to other methods of influencing the employer if the calculation of wages at the enterprise is delayed by 15 days or more.
At the same time, according to the Labor Code, payment for missed days is provided. Article 146 states that the calculation is based on the average salary of an employee.
Where to go for a delay
If the enterprise has a constant delay in wages, employees, in order to receive their due Money you have to go to certain authorities.
Commission on Labor Disputes
Before submitting an application to government agency, under whose department the decision on payment issues is located, you can try to negotiate with the employer. But it needs to be official. The best solution would be to create a special commission on labor disputes. To do this, you need to inform the director about the need for its formation and obtain his consent.
According to the rules, the commission includes an equal number of representatives from employees and the employer.
The formed body of the enterprise makes a decision, and on its basis a writ of execution is issued. With it, you can go to the bailiff service and demand payment of lost funds.
Labour Inspectorate
The first government agency that is ready to assist employees in the absence of payment for work is the labor inspectorate. But an application from citizens is accepted only if no more than 3 months have passed since the last issuance of funds.
The complaint can be either in writing, submitted directly to the department, or electronically, which can be sent through the official website of Rostrud. It must display:
- delay time
- organization's debt
The general term for consideration of the application is a maximum of 30 days.
The employer should not be afraid. Article 358 of the Labor Code of the Russian Federation guarantees the anonymity of the applicant. You just need to warn the inspectors in advance that you do not want to disclose incognito.
Upon receipt of a complaint, Rostrud employees are required to initiate an audit at the enterprise. And if the fact indicated in the citizen's statement is confirmed. issue an appropriate order obliging the employer to make the necessary payments. And in some cases, the firm is punished - a fine.
Application to the prosecutor's office
If the deadline for applying to the labor inspectorate has expired, or the delay in payments has caused you to get into a difficult situation, you can complain to the prosecutor's office.
The application is written at the place of registration of the enterprise. The following must be clearly stated in the application:
- details of the applicant and the company where the violation was committed.
- date of the last official payment.
- the amount of money due to an employee as payment for work.
- if the employee exercised the right to miss work - the day from which labor activity was terminated.
The result of the appeal can be not only the repayment of the company's debt obligations to employees, but also criminal liability for the employer.
Delayed wage court
If the prosecutor's office could not resolve the issue with payments, then it is necessary to form a statement of claim in court. It is accepted in the order of writ proceedings during the year, provided that the date of the last payment is known, the amount of the debt, the salary accrual was made, but the money was not credited to the account.
Proceedings in such a case last 5 days. If the answer is positive, a court order is issued, obliging the payments to be made immediately. The employer has the right to challenge the decision within 10 days.
The district court to which the request is submitted may also initiate an action. However, such a measure is taken if the employee does not have the necessary information about the timing of the delay, or the amount of the company's debt. The advantage of filing a claim is the possibility of obtaining compensation for moral damage caused by the employer. A similar right of an employee is fixed in article 237 of the Labor Code of the Russian Federation.
How to apply
The claim sent to the director of the enterprise must include the following information:
- Name and position of the applicant.
- Link to labor contract and work book as proof of employment.
- Period for which wages have not been paid.
- Normative acts confirming the commission of an offense.
- The amount of payroll arrears.
- Applicant's requirements.
A lawsuit in court and complaints to the labor inspectorate and the prosecutor's office are drawn up according to a similar plan. A strict model has not been established in Russia, but it is important to display all the information necessary for the conduct of the proceedings.
Compensation for delayed salary payment
In case of non-fulfillment of obligations for the calculation and payment of wages, the employer will have to answer primarily financially. In addition to transferring the debt, the company must assign compensation to the employee, as reported by Article 236 of the Labor Code of the Russian Federation. Consider what compensation is due to employees in case of delayed salary and whether such payments are taxed.
Tax and insurance premiums
If wages are paid without delay, a special tax is removed from the employee - personal income tax. It is 13% of the amount accrued for labor. Such interest is not deducted from compensation. A similar explanation was given by the Ministry of Finance of the Russian Federation in Letter No. 03-04-05/11096, published on February 28, 2017. Accordingly, filling out the reporting in form 6 of the personal income tax on the transferred taxes for employees is simplified, the income code “compensation” is not indicated in the document.
So, taxation pay-like does not apply. But considering insurance premiums, it is difficult to answer the question of the need to pay. Until 2017, based on the decision of the SACNo. 11031/13 dated December 10, 2013, the employer could refuse to transfer contributions. But on March 21, 2017, another letter from the Ministry of Finance was published№ 03-15-06/16239. And the officials explained that insurance payments from compensations are transferred to without fail. This complicates accounting, because you need to know how to accrue and pay contributions.
Compensation calculation
Before you calculate compensation, you need to know a special formula. It follows from the provisions of Article 236 of the Labor Code of the Russian Federation, which tells how much an employee can receive as compensation. But it is worth remembering: the normative act indicates the minimum amount of payments. The maximum amount of the penalty can be calculated only after studying the local acts of the enterprise, which are able to increase the compensation established by law.
How much should employees labor code can be calculated using the formula:
salary debt * 1/150 refinancing rate * number of days of non-payment
In order not to make mistakes in calculations in 2019, it is better to use an online calculator that knows what refinancing rate applies to this moment and is able to display actual numbers. The value is not constant, therefore, with an independent calculation, it is more realistic to make a mistake than using a special service.
What threatens the employer with a delay
An employer who has delayed wages is subject to various penalties, including criminal liability.
| Article 192 of the Labor Code of the Russian Federation | Disciplinary responsibility, up to the dismissal of those responsible |
| articles 234-236 of the Labor Code of the Russian Federation | Liability in the form of employee compensation |
| Article 5.27 of the Code of Administrative Offenses of the Russian Federation | Fine: 1-5 thousand for persons holding responsible positions; 1-5 thousand for businessmen with IP status; 30-50 thousand for legal entities. |
One of mandatory conditions, which should be included in labor contract each worker, these are the terms for paying wages. And the employer is obliged to comply with them and pay the money due to the workers on time.
Terms of payment of salaries
The terms for issuing wages are regulated by article 136 of the Labor Code of the Russian Federation, according to it, it is paid:
- By issuing cash or transferring to a person's account.
- Not less than every 15 days, respectively, not less than twice a month.
- Wages for a certain month must be issued to the worker no later than 15 days after it ended.
- Salary amounts are paid personally to a person (transferred to his account), unless otherwise provided by law.
All other issues related to wages, the head of the company can decide at his own discretion, provided that he does not violate the above rules. Thus, the competence of the employer is:
- Determination of the place of issue of funds.
- Determination of the frequency of issuance (you can make payments more often than twice, for example, every week).
- Determination of specific dates for the employee to receive advance payment and wages.
One of the most common employer mistakes is not setting a specific issue date, but a period. For example, the issuance of wages will be made from the 5th to the 10th. This is wrong, the above article says that a specific date for the payment of salaries should be determined.
How to determine the day of wages and the period of delay
The Labor Code of the Russian Federation indicates that if the day that is designated as the date of transfer of the advance or wages falls on a day off, then the payment of funds is carried out on the last day of work before it.
The table below lists a few situations in which wages need to be paid in advance and how this may affect the length of the delay.
| Date of payment of wages (advance) | The date to which the payment must be rescheduled | Delay period |
| The pay date is fixed on the 2nd of the month. May 2, 2020 according to production calendar will be a public holiday. | In this case, the salary must be paid no later than April 28, 2020, since all subsequent days will be days off. | Even if the employer issues wages on May 3, that is, tomorrow after the due date, the delay will be 5 days. |
| The payroll date is the 9th of the month. May 9, 2020 will be a public holiday. | In this case, the salary payment must be made on May 8, 2020 | If it is paid on May 10, then the delay will be 2 days, since in this case the payment is automatically postponed to May 8. |
Wage Delay Compensation
Formula and example of calculating compensation for delayed wages for 1 day
In May LLC, salary payment is set on the 25th day of the current month and the 10th day of the next month.
The accounting department had to transfer the sales manager A.A. Queen advance in the amount of 20,000 rubles. She did it not on the 25th, but on the 26th. Accordingly, the delay is 1 day.
Calculation of the amount of compensation for delay:
Compensation amount = advance payment amount * 1/150 * key rate effective on the day of calculation * number of days of delay
Compensation amount \u003d 20,000 * 1 / 150 * 7.25% * 1 \u003d 9.6 rubles.
Personal income tax is not withheld from the amount of compensation, this follows from the Letter of the Federal Tax Service dated June 4, 2013 N ED-4-3 / 10209.
When the employer must pay compensation amounts
The employer must pay compensation immediately with salary, reflecting it as a separate line in the payslip.
Example: May LLC was supposed to pay wages on the 5th, but delayed it for 1 day, and it was paid only on the 6th. In this case, compensation must be calculated and paid along with earnings, on the 6th.
When should compensation be given for an overdue advance payment, when paying an advance payment or wages? Payment of compensation amounts for the delay in advance is made on the day of its transfer to employees, and is not deferred until the date of wages.
What to do if the company's management refuses to pay compensation
In most cases, the employer does not charge compensation for delayed wages by default, especially if the delay was only one day. The amount to be paid with such a delay will be very small, but in this case, workers still have to defend their rights.
To begin with, you can apply in writing to the management of the enterprise with a request to charge the due compensation. The application is made in free form.
If the management refuses to calculate compensation, the employee can appeal the violation of his rights in the relevant organizations.
The table below shows where a person whose rights have been violated can apply:
| Name of company | Application procedure | Complaint consideration period |
| State Labor Inspectorate | The employee writes a statement in which he lists all the facts of what happened | within 7 days |
| Prosecutor's office | The employee writes a statement (complaint) in which he indicates all the facts of what happened | Within 30 days |
| Judiciary | The employee submits a statement of claim, which must contain the specific claim of the plaintiff, in this case, the accrual of compensation | In the order of the court |
Responsibility of the enterprise for delayed wages and non-payment of compensation
An employer may also be subject to administrative penalties for delaying wages. As well as for the refusal to voluntarily accrue compensation for late payments. There is no separate article in the Code of Administrative Offenses of the Russian Federation for delaying payments, so the punishment is imposed in accordance with paragraph 6 of article 5.27.
In this situation, the penalty is:
- From 1 thousand to 5 thousand rubles for individuals who are individual entrepreneurs;
- From 10 thousand to 20 thousand rubles for responsible employees of the company;
- From 30 thousand to 50 thousand rubles in relation to a legal entity.
This administrative penalty can be imposed on the employer even if the salary is delayed by 1 day.
When wages are delayed, the employer is obliged to pay compensation to employees, even if the delay is only one day. Compensation must be accrued by the employer on a voluntary basis, moreover, he must inform employees that they are entitled to compensation. As a rule, this information is put on payslips.
