Rules for calculating salary in the year of change. Three changes to payroll calculations in August

On July 1, 2020, changes in legislation came into force, in accordance with which the new order wages. All changes concern exclusively budgetary municipal organizations. According to the new requirements outlined in Law No. 88-FZ of 05/01/2017, the employer is obliged to pay employees according to the new rules. The changes also affected funds that are not financed from the federal budget. In the article we will consider the new rules for paying salaries from July 1, 2020 for budgetary and municipal organizations.

New salary payment rules from July 1, 2020

Important! Since July 2020, municipal companies have no right to pay funds to such payment systems as VISA, Master Card.

In accordance with Law No. 88-FZ of 01.05.2017, from the beginning of July 2020, new criteria for calculating wages came into force:

1. Payments to employees can only be made using a MIR card, and the use of any other cards will be considered illegal.
2. If the employee does not have the opportunity to receive cash to the card, he can receive them at the bank’s cash desk.

These changes concern not only the payment of wages, but also other government payments:

• pensions;
• scholarships;
• sick pay;
• maintenance and remuneration of employees holding public positions.

1. If an employee goes to work on his day off or on a holiday, he receives double payment only once. Let us recall that previously hours of such work were counted twice - as time spent at the workplace in excess of the legally established norm. Moreover, the first 2 hours were paid at 1.5 times the rate, and the remaining hours at double the rate.
2. If on a regular working day an employee worked 2 hours more than normal, then payment for this time is made at double the rate.
3. Going to work on a day off is paid at double the rate, based on the number of hours worked by the employee.
4. If an employee works part-time or part-time, the employer cannot set irregular working hours for him.

Legislative framework

Payment of wages to employees employed in the budgetary and municipal spheres, as well as in extra-budgetary funds, occurs in accordance with labor and federal legislation and is regulated by the following regulatory documents:

• Law No. 272-FZ, which regulates the employer’s liability to employees in case of failure to meet deadlines for payment of wages. The law also contains the employer’s obligations, according to which he is obliged to adjust payment dates.
• Law No. 125-FZ, which amends the Labor Code of the Russian Federation regulating the calculation of wages.
• , which regulates the employer's liability in case of non-compliance legislative norms about salary.
• , containing the timing of the accrual of funds to employees of public sector sectors.

Changes effective July 1, 2020

Deadlines for paying salaries according to the new rules

Back in October 2017, new rules for the transfer of wages were established. Since July 1, 2020, there have been no additional changes, so the terms, as well as the payment procedure, remained the same.

In accordance with changes in legislation in 2017, wages to employees of state, municipal institutions and extra-budgetary funds must be paid at least once every 15 days. The main part of the salary remaining after the advance payment must be paid no later than 15 days from the end of the month for which the salary was accrued.

For example, the employer does not have the right to set the date for payment of an advance on the 20th of the current month, and the basic salary on the 15th of the next month. This is due to the fact that about 25 days will pass between the 20th and 15th, and this will be contrary to legal regulations.

Important! If the organization does not comply with the specified deadlines for paying wages, it faces penalties.

When paying wages to an employee, the following conditions must be met:

• the time between payment of the advance and the basic salary should not exceed 15 days;
• payment of the main part of the salary is made no later than 15 days from the end of the month for which the salary is paid.

New rules for paying wages from July 1, 2020 for individual entrepreneurs

Important! If the organization is financed not from the federal or municipal budget, then the changes in the payment of wages that came into force on July 1, 2020 do not affect them.

New salary payment rules from July 1, 2020 for legal entities

If a legal entity receives funding from the state or municipal budget, then for the payment of salaries from July 1, 2020, the following rules for payment of salaries are established for them:

• the salary is transferred exclusively to the MIR card, while the employee has the right to choose in which bank his salary project will be registered;
• The payment period is specified in the employment (collective) agreement and in the regulations on salary payment.

If to budgetary institutions the legal entity has no relation, then wages are paid as usual and are not subject to changes from July 1, 2020.

Employer's liability for violation of wage payment rules

In case of violation of the rules for paying salaries to employees, the employer is liable in accordance with Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The fine according to this article is up to 50,000 rubles.

Answers to common questions

Question: How can an employee transfer his salary if by July 1, 2020 he has not yet received a MIR card?

Answer: If the employee has not yet issued a card, but money from the budget has already been deposited into the account, then the bank will define it as “funds of unknown purpose.” In this case, the bank notifies the client about the availability of funds in the account and offers:

• open an account and link a MIR card to it;
• open an account without a card and receive funds at the cash desk.

If a new account is not opened within 10 working days, the money will be returned.

Question: Do employees need to be informed about the new rules?

Answer: The employer should inform its employees about the new wage payment rules that came into force in July 2020. This must be done in advance, as it will still take time to order a MIR card to receive wages.

In 2020, according to the Labor Code of the Russian Federation, wages are paid twice a month. But what numbers to put in the documents? This article is about this, here are ready-made samples, free reference books and useful links.

The rules regarding the timing of salary payments are as follows. Payment of wages under the Labor Code in 2020 is established twice a month or more often. The maximum number of monthly salary transfers is not limited. In this case, the interval between payments should not exceed 15 days according to the calendar. As for the amount that employees receive for their work, it cannot be less than the minimum limit (minimum wage) established in Russia as a whole for able-bodied citizens, as well as the regional minimum, provided that the employee has fully fulfilled his time or output quota.

Rules for paying wages for different calculation methods

To pay hired labor, an employer can use various calculation systems.

1. Time system (hourly or daily).

In this case, payment of wages under the Labor Code in 2020 is calculated based on the time worked and the rate or tariff. A bonus for fulfilling or exceeding the plan (as a percentage or a fixed amount) can also be determined.

1. Piece system (direct, bonus, progressive, indirect).

In this case, the payment of wages under the Labor Code in 2020 is calculated based on the volume of output and the price for each operation. Can also be installed:

• increased prices for production in excess of the norm;
• bonus for fulfilling or exceeding the plan (as a percentage or a fixed amount).

1. Chord system (simple or premium).
2. Commission system (percentage of revenue, percentage plus salary, percentage of revenue not less than salary).

1. Combined system.

Payment of wages under the Labor Code in 2020

Employee remuneration involves three types of payments:

• payments in monetary or non-monetary form for quality work done in accordance with the employment contract,
• incentive payments (production bonuses, valuable gifts),
• compensation payments (for special working conditions or a special climate, for night work, overtime work, for work on a weekend or holiday, etc.).

There have been no changes to the timing of salary payments since 2020. The salary payment rules still establish the payment of earnings to employees at least once every six months: first an advance is issued, then the final payment is made. You can transfer money to staff more often, but usually employers adhere to the general procedure.

Deadlines for payment of wages 2 times a month according to the Labor Code of the Russian Federation in 2020

The Labor Code of the Russian Federation does not define the concept of “half a month”, but for safety it is recommended to divide the month as follows:

• the first part – from dates 1 to 15;
• the second part – from the 16th date to the last date of the month.

The advance is paid to employees for the first part of the month, and the final payment is made at the end of the full month. From October 3, 2016, the Labor Code of the Russian Federation established new rules for the payment of wages: it must be paid before 15 days after the end of each part of the month:

• advance payment - until the 30th (in February - until the 28th or 29th);
• The final payment for the month is due by the 15th of the next month.

Advance and salary payment dates must be exact dates of the month. If defined as time periods or deadlines, payment deadlines may be missed.

Sanctions for changing the timing of salary payments in 2020

From October 3, 2016, new liability for late wages applies. Read about it in the table.

Table. Salary payment rules

Payment of wages 2 times a month Labor Code of the Russian Federation 2020: terms, examples

The deadlines for issuing wages under the Labor Code in 2020 are as follows:

• advance payment - until the 30th day of the month worked;
• final payment is due by the 15th of the next month.

Payment dates must be fixed on certain dates of the month. The Labor Code does not establish uniform payment days, so for different employers they may fall on different dates. Employers document the dates of advance payment and final payment in at least two documents.

1. In the labor regulations.

Please note: micro-enterprise employers have the right to work with employees without local documents, reflecting all the rules for paying wages under the Labor Code in 2020 directly in employment contracts. They must be drawn up according to the templates from Resolution No. 858 of August 27, 2016.

1. In labor and collective agreements.

Example 1

Payment of wages 2 times a month Labor Code of the Russian Federation 2020: terms

Symbol LLC transferred the terms of remuneration from the Labor Regulations to employment contracts:

• advance payment – ​​22nd;
• The final payment is the 7th day of the month following the month worked.

Payment days are defined as exact dates and cannot be specified as time periods or deadlines.

Example 2

Error when changing salary payment deadlines from 2020

Let’s say that “Symbol” has set deadlines rather than fixed dates:

• for advance payment – ​​until the 22nd;
• according to the final calculation - until the 7th day of the month following the worked month.

As a result, the advance was transferred on July 16, and the final payment was made on August 7. Thus, the period between payments exceeded half a month. The labor inspectorate qualified this situation as a violation and fined the company and director.

Rules for paying wages on a non-working day

Deadlines for the payment of wages under the Labor Code in 2020 that fall on a weekend or holiday are shifted to the previous working date.

Example 3

Let’s assume that Symbol issues an advance on the 23rd, and final earnings on the 8th of the next month. In June, the 8th is a Saturday, which means payments must be made to employees on June 7, Friday.

• Find out about the amount of wage indexation >>
• what happens when wages are not paid >>
• use a convenient salary calculator to calculate >>
• find out what the advance is

We have collected in one article all the relevant answers for 2020 to the questions of paying advances to employees. Find out about the fines that a personnel officer can receive if he is careless, check out the calculation examples.

From this article you will learn:

The Ministry of Labor changed the calculation of advance payments in 2019

The definition of advance payment has not been introduced into labor legislation, but the meaning of this concept can be traced from Art. 136 of the Labor Code of the Russian Federation, which states that workers must be paid at least twice a month. In the sense of what has been said, one of these payments will be advance, and the second will be final.

The Ministry of Labor prescribes that wages should be paid:

• on a working day;
• at least twice a month;
• no more than 16 calendar days can pass between payments;
• You can delay an advance or salary for no more than a week;
• the terms and amounts of payments are fixed in the collective agreement;
• For advance payments and salaries, clear dates are established; wording with a period, for example, “from the 18th to the 21st” is excluded.

The Ministry believes that when calculating the advance, the following should be taken into account:

• allowances for night work;
• advanced qualifications;
• current salary size.

The way companies now consider advance payments has been declared illegal by the Ministry of Labor. Do you think the HR department doesn't care about this? You are wrong. Your department must prepare the draft Regulations on Remuneration or make amendments thereto. From the article in the magazine "Human Resources Directory" you will learn how to now calculate an advance, why it is dangerous to do it in the old way, what to check and adjust in this regard in the documents.

But bonuses and compensation, on the contrary, do not need to be taken into account when calculating the advance. They are paid with the basic salary, since they are calculated based on the results of the fully worked period.

In 2020, a company can choose the following options for determining the payment amount:

• proportional to the time worked - the accounting department will count the working days in the current month, the days worked as of the date of accrual, and receive the total amount based on the employee’s salary;
• fixed as a percentage - in the amount of 40 or 50% of the salary.

The first option is more beneficial for everyone: both the individual and the enterprise. When the accrual does not depend on the days actually worked, it may turn out that the employee will remain in debt to the company at the end of the month if he was on vacation or sick leave for the first half of the month, or if there were many weekends or holidays in the current month.

The Ministry of Labor noted that it is impossible to reduce the advance against what was agreed in the LNA and the labor agreement. This will worsen the labor rights of employees.

On December 1, 2016, the State Tax Inspectorate received a new reason for an unscheduled inspection - violation of salary payment deadlines. The inspector will come without warning and the first thing he will demand is the documents with which you set the dates for payment of wages. Don't want to pay a fine? Check whether all legal requirements have been taken into account. “HR Directory”

How to calculate an advance correctly

As the Ministry of Finance explained, the advance depends on the days worked in the first part of the month. How many days a person actually worked during the paid period, for how many days he will receive payment. At the same time, there is no need to pay an advance for days when a person was on vacation or sick leave.

Stage 2. Understand what charges are included in the advance payment

The Ministry of Finance believes that it is necessary to take into account:

• salary amount for the paid period;
• allowances and additional payments paid regardless of a person’s performance during the pay period (additional payment for night work, for part-time work, for length of service, etc.).

Be careful, fine!

An advance calculation that takes into account only the salary or tariff rate will be considered infringing on the employee’s rights. Such a violation can cost the employer a fine of up to 50 thousand rubles.

Stage 3. Determine which charges are not included in the advance payment

Bonuses and additional payments depending on work for the entire month should not be included.

Based on the results of calculations, the accounting department displays the amount that the employee should receive. However, there is a small subtlety - this amount is paid without personal income tax. It turns out that the employer risks if he gives the employee everything in full. After all, he may go on sick leave in the second part of the month, and then it will be impossible to withhold tax for the entire period.

To avoid this, it is better to apply a coefficient of 0.87 to the calculated amount. Then the company will have an amount at its disposal to withhold and transfer tax, even if there are no charges in the second half of the month. But for the legitimacy of this order, you need to register it in local documents.

Advance calculation in 2019 in a new way: calculation example

Gorgozov K.N. works as a baker at Koritsa LLC. His monthly salary is 26,000 rubles. He also has an additional payment for combining the position of a salesperson - 6,000 rubles. If orders for products exceed the planned minimum at the end of the month, all bakery employees receive a bonus of 20% of their salary.

In April 2019, there are 21 working days, the advance will be paid on April 16 for 10 days worked, taking into account salary and additional payment. The premium is not included in the calculation of the advance payment.
The salary for the first part of the month will be: 26,000 / 21 x 10 = 12,380.95 rubles. The additional payment for the same period will be: 6000 / 21 x 10 = 2,857.14 rubles. Total total advance amount: 12,380.95 + 2,857.14 = 15,238.09 rubles.

Employer's liability

According to Art. 236 of the Labor Code of the Russian Federation, a manager who violates the deadline for paying an advance payment established in the company will pay interest in addition to the amounts not paid on time. Their size cannot be less than one hundred and fiftieth of the key rate of the Central Bank of the Russian Federation in force for this period. Calculated based on amounts not paid on time. It is counted from the day following the missed payment to the day of actual payment, inclusive for each day of delay.

If wages are delayed for more than 15 calendar days, a person may stop working by notifying management in writing. This “strike” may continue until the salary reaches his account. The entire period of suspension is paid in the amount of average earnings. At the same time, the employer still faces fines (parts 6, 7 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation) for a company of 30-50 thousand rubles, for an official 10-20 thousand rubles. For repeated violation, 50-100 thousand rubles. and 20-30 thousand rubles. respectively.

Selfish or other personal interest of a manager can lead to criminal liability for non-payment of wages (Article 145.1 of the Criminal Code of the Russian Federation).

Regulation of wages is one of the main issues in labor relations between the employer and the employee. From July 1, 2018 in Russian Federation Legislative changes have become effective, according to which a new remuneration procedure will apply. All innovations will affect only municipal and budgetary organizations. Federal Law No. 88-FZ dated May 1, 2017 obliges employers to pay employees according to the rules that came into force on July 1, 2018. As part of the new legislative framework The changes also affected funds that are not financed from the state budget.

Attention

From July 1, 2018, employers of municipal enterprises do not have the right to pay funds to VISA and Master Card payment systems.

New salary payment rules

Within the framework of the law, from July 1, 2018, Federal Law No. 88 dated May 1, 2017, new wage calculation criteria began to apply:

1. All payments to workers are made only to the card of the MIR state payment system. Using cards with any other system will be illegal.
2. If an employee does not have the opportunity to receive earned funds on a plastic card, then they can receive money at a bank cash desk.

These changes also apply to all government payments:

• pensions;
• scholarships;
• payment of sick leave;
• maintenance and financial remuneration of persons serving in public positions.

1. When going to work on a holiday or on their day off, the employee will receive double pay once. Previously, these hours had to be taken into account and paid twice: as time spent at the workplace in excess of the norm established by law. Moreover, the first 2 hours were paid at one and a half rates, and all subsequent hours at double rates.
2. If on a weekday an employee worked 2 hours above normal, then this time is paid at double the rate.
3. Exit to workplace on days off the employee is paid at a double rate based on the number of hours worked.
4. In case of a part-time working week or a shortened working day, the employer does not have the right to establish irregular working hours.

Regulatory framework

Payments to employees who work in the budgetary, municipal sector and extra-budgetary funds are regulated by the Labor Code of the Russian Federation and Federal legislation:

1. Federal Law No. 272 ​​of 2016. This regulates the liability of organizations to employees in case of non-compliance with payment deadlines. The employer's responsibilities are described, according to which he must specify the dates for the transfer of funds.
2. Federal Law No. 125 of 2017. Amendments have been made to the Labor Code of the Russian Federation that regulate the accrual of wages to employees in accordance with Federal Law No. 125.
3. regulates the responsibilities of the employer in case of non-compliance and improper execution of wage laws.
4. Labor Code of the Russian Federation Art. 136. The terms and dates for the accrual of funds to workers in an institution that is funded by the state are directly indicated here.
5. Federal Law dated May 1, 2017 No. 88-FZ.

What has changed with the innovations on July 1, 2018?

Terms and criteria for transfers of earned funds under the Labor Code from July 1, 2018

From October 3, 2017, the rules and procedure for transferring earned funds have changed. In July 2018, no innovations occurred in this area. Therefore, the payment terms and criteria will remain the same.

IMPORTANT

As part of changes in legislation in 2017, issue payment of earned funds and advances to municipal, government agencies and off-budget funds must once every 15 calendar days.

Organizations must pay the remaining share of the salary in full no later than 15 calendar days from the end of the month for which funds are accrued.
Consequently, the employer has no right to transfer the advance portion on the 20th of the current month, and the remaining share of the salary on the 15th of the next month. Because between the 20th and 15th there will be approximately 25 calendar days, and this is contrary to the new legislation. If the specified deadlines are not met, the organization will be fined.

Thus, when transferring salary to an employee, the employer must comply with two key criteria:

1. The temporary break between the advance payment and the rest of the payment is no more than 15 days.
2. Full payment of earned funds is carried out no later than fifteen days from the end of the month for which wages are transferred.

It is possible to set the dates for issuing the PO in the following way: 20th and 5th, 23rd and 7th, 25th and 10th. It is important for managers to take into account that each month has a different number of days: from 28 to 31. Here, any organization is obliged to independently calculate the time frame from the advance to the full transfer of earned funds.

The procedure for issuing wages in 2018 from July 1 for government agencies

Municipal institutions and organizations financed from the state budget, from July 1, 2018, as part of changes in Federal Legislation dated May 1, 2017 No. 88-FZ, must pay wages to employees in accordance with the following points:

1. Payment is made only to the national payment system - the MIR card. The organization is obliged to enter into appropriate contracts with banks for issuing salary cards to employees. But the employee has the right to independently determine the bank in which the salary account will be located. The employee must notify about the choice of bank no later than 5 days before the date of the next advance or salary. And draw up a corresponding application, which will indicate all bank details.
2. The employee has the right to receive funds through the cash register.

How has the procedure for paying wages changed since July 1, 2018 for individual entrepreneurs?

If the organization is not financed from the municipal or state budget, it is not extra-budgetary fund, then the innovations introduced into the legislation from July 1, 2018 will not affect private sector employees.

The terms, dates of issuance of the advance share and full payment of labor are established by the employer. Individual entrepreneurs have the right to transfer wages to a card with any payment system (Visa, Master Card or MIR). The boss independently determines the dates for issuing the advance payment and the full part of the payment.

According to Art. 136 of the Labor Code of the Russian Federation, an employee of the private sector has the right to receive payment on any card, including “MIR”. Individual entrepreneur does not have the right to refuse transfers to the national card of the Russian Federation. Regardless of whether the organization is financed from the state budget or by private individuals. The employee is required to submit an application to change payment details no later than 5 days before the issuance of the salary or its advance part.

The procedure for transferring wages for legal entities

If a legal entity is financed from the state or municipal budget, then from July 1, 2018, the following procedure for transferring salary to employees is established for the institution:

1. The payment period must be clearly stated in the employment and collective agreements, as well as in the regulations on the payment of salary.
2. All financial payments are necessarily transferred to the card from domestic system"WORLD". An employee has the right to independently choose the bank in which his salary account will be registered. He must notify the employer of his decision 5 days before the advance payment or payday.

If the legal entity is a non-budgetary institution, the payment of funds is carried out in the following order:

1. An individual entrepreneur has the right to make transfers to Visa or Master Card. But refusing to choose a bank is illegal. Employees also have the right to receive salaries on the card of the MIR state payment system. The employee must provide management with the details 5 working days before receiving wages.
2. The terms, amount of advance payments and wages are specified by the employer.

How is the advance paid?

There is no clear definition of the concept of “advance” in the legislation of the Russian Federation. On October 3, 2017, new criteria came into law, within the framework of which an employee has the right to receive earned money at least once every six months. There will be no changes in 2018. The rules affect municipal and state institutions, as well as funds not financed from the state budget.

Payments of the advance share in 2018 are carried out in the following order:

1. The advance payment is issued strictly until the 30th day of the current month. The employing organization has the right to transfer earned funds to employees more than 2 times in one month. Every 10 days or every seven days.
2. The dates of advance payments are clearly stated by the employer in regulatory documents, collective agreements, and regulations on the payment of wages. Payment periods cannot be set. For example, “...from the 25th to the 27th” or “...from the 3rd to the 7th.”

Employers should pay attention that the salary payment deadlines set for the 15th and 30th are not a safe option due to the necessity personal income tax payment.

Payment of settlement funds upon dismissal from July 1, 2018

According to Art. 140 of the Labor Code of the Russian Federation, full settlement with the employee is carried out on the last working day. If the employee is absent, all transfers are made the next day.

Violation of wage payment rules

According to Article 5.27 of the Code of Administrative Offenses of the Russian Federation, Part 6, if the rules for paying salaries are not followed, the institution will be fined. The fine is up to 50,000 rubles.

What should an employee do if he doesn’t yet have a MIR card?

If an employee did not issue a card before July 1, 2018, and money from the budget came to the account, then the bank will define it as funds of “unexplained purpose.” The bank is obliged to notify the client about the presence of money in his account, and also offer two ways of developing events:

1. Open an account and link a MIR plastic card to it.
2. Open a simple account without a card, and then receive funds from it in cash.

If the client does not open a new account and does not appear at the bank within ten working days, the money will be returned to the payer.

Should the employing institution inform employees about innovations?

The employer is obliged to inform subordinates about new changes in legislation, according to which a new procedure for issuing earned funds comes into force on July 1, 2018. Employees need to order a MIR card on time and become familiar with the timing and nuances of salary transfers.

Some nuances of salary payments after July 1, 2018

1. If payment deadlines are not met, the employing government agency may be fined.
2. An employee has the right to choose the bank where his salary account will be registered. But the payment system is only “MIR”.
3. The employer must clearly state the dates of salary payments in regulatory documents.
4. If the payment day falls on a weekend, then the salary should be transferred a day earlier.
5. The innovations concern organizations that are financed from the municipal or state budget, as well as extra-budgetary funds.
6. Accrual of funds on weekends at a double rate. There is no need to count these hours as overtime.
7. It is impossible to establish irregular working hours during a shortened week or during a shortened day.

There have been changes in the calculation and payment procedure for salaries. Some have already come into force, some will come into force in 2020.

First. New to the map. If you break the rules, you will be fined both the company (up to 100,000 rubles) and the accountant (up to 30,000 rubles)

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

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

An employee can change his salary bank as many times as he likes. IN Labor Code there are no restrictions on this matter. Of course, this is inconvenient for accounting. But the employee himself is unlikely to abuse this opportunity. In the end, there is always a risk of making a mistake, and then the employee will receive his salary late. And he will not receive any benefit from frequently changing salary cards.

New fines

In practice, employers often impose their conditions on employees, or more precisely, the bank in which a salary card should be opened. Legislators established in the Code of Administrative Offenses a separate basis for a fine for this violation (Federal Law of July 26, 2019 No. 221-FZ). To achieve this, officials introduced a new basis for a fine under Part 6 of Article 5.27 of the Code of Administrative Offenses - “the employer’s obstruction of the employee’s right to change the credit institution to which wages should be transferred.” Penalties for violation are:

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

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

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

For repeated violations, the sanctions are significantly higher:

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

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

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

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

From January 1, 2020 minimum size wages will increase from 11,280 to 12,130 rubles. It is the level of the living wage for the second quarter that determines what the minimum wage will be next year. It is established by the Government (Article 1 of Federal Law No. 82-FZ dated June 19, 2000). The new figure will affect salaries, benefits and other employee benefits.

Third. Personal income tax has changed. If you fill out the old way, the Federal Tax Service will not accept the payment.

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

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

The controllers refer to paragraph 8 of Appendix No. 2 to the Order of the Ministry of Finance dated November 12, 2013 No. 107n. It says that if for an annual payment the Tax Code provides for more than one payment period and sets specific dates for each term, then in field 107 these are exactly what should be indicated.

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