It is the regulations that stipulate how and when compensation is paid, as well as how calculations are carried out. And in our time, we often encounter employers who are not in a particular hurry with remuneration.
And when the employee’s long-awaited date for payment of earnings arrives, they forget that it is worth transferring compensation for the delay in earnings.
What do you need to know?
Every employee should know in what cases he can receive compensation. After all, it is unlikely that the company’s management will explain their rights to employees in detail.
Basic definitions
Compensation is a monetary payment of a certain amount, which is transferred to the employee as reimbursement of expenses associated with the fulfillment of labor obligations.
In addition to the opportunity to reimburse costs, workers can also receive compensation for moral damage caused (Russia).
Compensation payments are made as additional material support in situations that are recognized by the authorities of the Russian Federation as significant.
What payments can there be?
Different categories of citizens can receive compensation. Let's consider what classification of payments is used:
- Transfers to the mother or other person actually caring for the child, if an employment contract has been concluded with the organization.
- Payments to the mother who bears - for the duration of her stay in.
- Amount per child, whose upbringing is /.
- Funds for a student who took academic leave based on indications from a medical institution.
- Payment to those who care for sick relatives.
- Payments to people with disabilities (for transport maintenance, gasoline, treatment in a sanatorium).
- Funds for a disabled person to maintain a guide dog.
- Amount to a person who is a forced migrant.
- Funds for victims of political repression.
- Amounts for food purchases for persons who have been exposed to radiation, etc.
Compensation may also be paid in the following cases:
- when a person goes on or another trip to fulfill official obligations in accordance with an employment contract;
- when an employee is sent to another location for work;
- when performing state or public business;
- if the person combines study and work;
- if work is terminated for a reason that does not depend on the employee;
- when provided, which is paid;
- when employment contracts are terminated;
- if the employer does not issue a work book upon dismissal;
- in other cases prescribed by law.
Legislative framework
All rules for payment of compensation are discussed in the Labor Code of Russia.
It is worth referring to the Criminal Code, Tax Code, Code of Administrative Offenses. Useful information contained:
- in the document approved by representatives of the Ministry of Labor of the Russian Federation dated December 25, 2013 No. 14-2-337;
- in the legislative document of the Ministry of Finance of Russia, etc.
How to calculate compensation for delayed wages
Let’s find out what are the current rules for calculating compensation for late payment of wages.
Each organization can set its own indicator of compensation transfer and approve it in the documents drawn up with the staff.
But it is worth remembering that the amount cannot be less than 1/300 of the refinancing rate of the Central Bank of Russia.
The rate may change, so at the time of calculation it is worth checking the current value.
The citizen is reimbursed the entire amount that should have been paid. Advance funds are taken into account.
Compensation is paid for each overdue day, starting from the moment when earnings should be transferred until the day when full payment of the debt is made.
Determination of average daily earnings
The average salary per day is an indicator that is determined for calculating compensation for employees, as well as for persons whose salary payment is delayed.
This value must also be known when calculating sick pay, vacation pay, etc. Two factors are taken into account:
- billing period (year);
- the amount of money earned.
If the employee has not worked a full month, the calculation will be as follows:
Formula applied
When calculating compensation for delayed wage payments, you should use the following formula:
Calculation example
Option 1
For example, in a company, wages are paid on the 20th and 5th (of the next month). The employee earned 15 thousand rubles in the first part of the month.
5 thousand were paid on time. The management of the enterprise transferred the remaining funds on the 22nd of the next month. Late transfer of the required amount – 17 days.
The refinancing rate was 8.25 percent (or 0.0825). Let's do the calculations:
Amount of compensation transfer. The daily salary will be:
Option 2
In accordance with the provisions of the drawn up agreement with employees, payment of earnings must be made twice - on the 20th and 5th (next month).
The advance amount must be paid at the rate of 40 percent of the total amount earned. It has also been established that if transfers are late, 0.06% will be charged for each overdue day during the entire period of non-payment.
The final required amounts were paid for July and August 2013 on September 17. Let's say the amount of debt was 30 thousand for July and 50 thousand for August.
We will calculate the amount of debt and the period of delay. The payment of 30 thousand (for July) is 43 days overdue. The countdown should start from August 6. The advance payment of 20 thousand for August is overdue by 28 days.
Let's calculate compensation payments:
Responsibility for non-payment of salary
The employer must pay for work in accordance with the rules established by law and internal documents.
Certain deadlines are set for this, which must be observed. But it happens that a company delays payment of wages due to a lack of money in the cash register or in bank accounts.
Video: compensation for unused vacation - to whom and when?
Specialists may simply forget to pay the necessary funds to employees, and as a result, it was decided to charge an advance along with wages. In any case, the organization will bear responsibility.
We list the most common situations of violation of deadlines for transferring funds:
The main reasons for delayed payments:
- deadlines are violated if there is fault of the employee who is responsible for paying the amounts earned;
- the employer does not have the funds to pay off debts;
- fault of a third party (the bank made payments late), etc.
Type of company liability:
Employees who are not paid their wages on time (more than 2 weeks have passed since the day on which payments should be made) have the right to suspend work.
Suspension of work is the unlawful deprivation of an employee of the opportunity to work. It is for this reason that the employer must bear financial responsibility - to compensate for lost income (Article 234 of the Labor Code).
For the entire period of suspension of work, the person must receive a payment in the amount of the average salary and compensation for overdue days of payment of earned funds (in accordance with).
The transfer of compensation funds for each day of late payment is stated in.
This is an obligation of the company management, and therefore the employee is not required to draw up. Compensation must be paid simultaneously with earnings.
Even if the bank is the culprit for the delay in transfer, the employer is responsible. Administrative and criminal liability arises if there is a delay in the payment of earned amounts by the employer.
Administrative types of punishment are considered in Russia:
If the violation is recorded again, you will have to pay (part 4 of the same article):
The head of an enterprise risks incurring criminal liability if he misses payment deadlines for personal gain or personal interests.
The penalty is specified in. It could be:
In case of complete non-payment of wages within 2 months, the following punishment will be imposed (Part 2 of Article 145.1 of the Criminal Code of the Russian Federation):
In cases where late payment of wages entailed serious consequences (Part 3 of Article 145.1):
If the employee wishes, he can submit an application for his resignation at his own request from any date. The company has no right to detain an employee.
Calculation of other payments
When calculating compensation, other features may be taken into account. It all depends on the type of compensation itself.
Let's consider what rules for calculating compensation amounts are applicable when using an employee's transport in production and what to do with absenteeism that is forced.
For using a personal car for business purposes
The person responsible for maintaining must enter into the time sheet the days when the employee used a personal vehicle to perform official duties.
For all such days, a citizen will be able to receive compensation, which has the following amounts:
The transfer is carried out subject to a certificate issued by the company’s management. This document specifies the days worked using transport.
This document states that average wages are calculated based on accrued wages and days worked per year.
The calendar month that is taken into account in the calculation is from the 1st to the 30th, 31st. The average income will be determined as follows:
The law exclusively protects workers who receive “white” wages. Only officially employed workers can count on state support.
If you do not pay the earned money “in an envelope,” you will not be able to count on receiving any compensation.
Therefore, do not agree to this type of payment, which will only bring trouble in the future.
Unfortunately, companies often experience situations when funds to pay wages run out, or the employer deliberately delays wages.
In accordance with Article 236 of the Labor Code of the Russian Federation, if an employer delays payment of wages, then he is obliged to pay compensation to the worker in the amount not less than 0.006% or 1/150 from the refinancing rate of the Central Bank of the Russian Federation from funds not issued on time, for each day of delay, including from the next day after the salary payment date established by the company until the day of practical calculation, inclusive.
To determine the amount of the penalty, necessary:
- Number of days of non-payment. The delay begins the day after the due date for payment of wages and ends on the day the employer pays the debt.
- 1/150 of the key rate of the Central Bank of the Russian Federation. More current data about it can be obtained on the official website of the Central Bank of the Russian Federation https://www.cbr.ru/.
The amount of compensation is determined by multiplying the parameters:
(Currency compensation) = (Amount of unpaid wages) * (Number of days of delay) * 1/150 (Central Bank key rate)
An important factor is that compensation is paid even if the employer did not intentionally delay wages. Therefore, if the company did not have the money to pay, it still pays penalties to employees.
Workers have the right to suspend work activities. According to Article 142 of the Labor Code of the Russian Federation, if an employer delays wages for 15 days or more, then the employee has the opportunity to suspend work until the delayed amount is paid.
The employee must notify the employer in writing in advance of the suspension of work activities. To eliminate the possibility of possible disputes and complaints, it is recommended to submit a notice to two copies, one of which is marked by the employer on acceptance of the document. The employee must keep this sample for himself in order to have confirmation in the future that the employer received the notice.
However, they cannot leave their job:
- civil service employees;
- workers interacting with unsafe types of production and equipment;
- employees serving enterprises for energy supply, heating, heat supply, etc.
If the employer does not pay wages, the employee has the opportunity not to show up for work at all.
As in the case of foreign exchange compensation, the possibility of stopping the company’s activities does not depend on the fault of the employer. For this reason, if the employer does not have the funds to pay wages, but he will receive them soon, employees suspend work and do not enter the workplace until the delayed wages are paid.
In this case, the employer must reimburse the worker for all funds due to him for the period of absence from work.
Today, it is beneficial for the worker not to work temporarily, because there is no need, and the employer has the obligation to reimburse the employee for all funds belonging to him, with interest. Please note that these measures are too burdensome for the employer and can lead to bankruptcy.
By virtue of Article 142 of the Labor Code of the Russian Federation, an employee is obliged to return to work the next day after a notification from the employer about the payment of delayed wages. This description used by the legislation is not very successful, since it allows for a situation where the employer notified of its readiness to pay the debt, the employee returned to work, but the debt was never paid.
However, it must be understood that the employee has an obligation to begin work after receiving the message. If the employee fails to do this, he may be held accountable or even fired.
allows you to legally prosecute an employer for any violation of labor law. Not only the company, but also its officials (top manager, deputy, director) are held accountable.
According to the law, an employer is held administratively liable only if evidence of guilt and intentional non-payment of wages has been found.
Also uncertain is whether the offense is a continuing offence. This aspect determines when the employer will be held liable.
If this violation is such, the employer will be held accountable within two months from the moment of discovery. If not, then within two months from the moment of the offense.
Criminal Code
According to Article 145.1 of the Criminal Code of the Russian Federation, the head of the company will be held liable if wages have not been accrued for more than 2 months and if the delay was due to his own or other selfish interest.
If the employer admits that he deliberately withheld wages, this will reduce the likelihood of criminal prosecution, but confirms the guilt of the crime on the part of the employer.
The process of assessing whether there was self-interest or not is quite difficult, and is not always correct. For example, there were proceedings where the prosecutor's office could assess the actions as mercenary if he bought equipment instead of paying wages.
Actions of employees when payments are stopped
Therefore, if the salary is delayed, the procedure is as follows:
- Complain to the state labor inspectorate with a statement about the employer violating the labor legislation of the Russian Federation.
- After 15 days, do not engage in work activity, having warned the employer.
- File a claim in court seeking payment of wages, currency compensation and average earnings during the employee’s absence. If the salary was credited but not paid, you can apply to create a court order, without a court hearing.
- If wages are not paid for more than two months, then a complaint to initiate a criminal case should be filed with the prosecutor's office and the police at the employer's location.
You can learn about the consequences of delayed wages from the video.
Compensation for delayed wages - 2018 left this issue still relevant. However, in practice, few employees of enterprises know that if wages are not paid on time, then the employer can also demand interest for the delay. It is important for an organization to know whether such compensation is subject to personal income tax, insurance premiums and whether it is included in income tax expenses.
Compensation for delayed payment of wages under the Labor Code of the Russian Federation
In times of crisis, many Russian companies, often small businesses, are increasingly delaying wages (hereinafter referred to as wages) to their employees. In most cases, this is not the fault of the company: each of them is a link in a dependent chain of counterparties. Consequently, as soon as payment interruptions (payment under contracts from customers/purchasers are not received on time) occur in one link, this automatically affects all subsequent ones. As a result, this may lead to the fact that employees of one, or perhaps several levels, will not receive salaries on time.
If this happens and the employees do not receive the wages due to them on time, then the employing company will subsequently be obliged to pay the employees not only their wages, but also compensation (which in its content represents interest on late payments). This is stated in Art. 236 Labor Code of the Russian Federation.
IMPORTANT! Failure to pay wages on time, among other things, gives the employee the right to temporarily suspend the performance of his labor functions, as well as apply for compensation for moral damage (Articles 142, 237 of the Labor Code of the Russian Federation).
Compensation for late payment of wages is accrued from the day following the established payment deadline until the day the employer repays the debt to employees, inclusive.
Example 1
If the salary, for example, was supposed to be paid on the 5th, but was actually paid on the 12th, then the compensation will be calculated for 7 days (from the 6th to the 12th inclusive).
If a delay did occur, the employing company will have to pay the employee appropriate compensation, regardless of whether it is directly to blame for the delay in the salary or not.
PLEASE NOTE! Today, the situation is especially relevant when, due to the revocation of the license, the bank did not transfer the salary to the employees of the organization - the payroll client. This circumstance does not relieve the employer of the risk of falling under Art. 236 of the Labor Code of the Russian Federation, since the fact of guilt does not matter. Therefore, in order to minimize this risk, the company should more carefully select a bank for its salary project.
Moreover, if, for example, the bank is to blame for the delay (in particular, it did not fulfill the payment order of the client organization on time to transfer the salary to employees), then the company should remember that it has the right to make a recourse claim to the bank for the fact that it did not timely transferred the salary to the employees, which means he violated the terms of the salary project with the company. However, you will still need to pay workers' compensation first.
Calculation of monetary compensation for delayed wages
The Labor Code of the Russian Federation does not establish in what specific amount the company must pay compensation to employees for delays in wages. The legislator gave organizations the right to independently determine this in a collective agreement.
At the same time, the lower limit of compensation has been determined - not less than 1/150 of the key rate for the period of delay in the salary, calculated for each day of delay:
MRK = ZPnach × Kl.St. / 150 × Dpr,
where: MRK is the minimum that the employer is obliged to pay to the employee for a delay in salary;
ZPnach - the amount of wages that should have been paid to the employee on a strictly established day (minus personal income tax);
Class.St. — refinancing rate (key rate) of the Central Bank of the Russian Federation for the period of delay;
DPR - the number of days for which the employer was late in paying employees wages.
In the collective agreement, the company can only increase the amount of compensation for delay; the organization does not have the right to set it in a smaller amount than according to the above formula.
IMPORTANT! For information on the size of the key rate (refinancing rate), see.
Example 2
Salary in the company is paid, according to the collective agreement, on the 5th (for the second half of the previous month) and the 20th (for the first half of the current month) of the month. The collective agreement does not contain special provisions regarding compensation for late wages.
For the first half of February 2018, the employee was accrued a salary in the amount of 30,000 rubles. However, it was actually paid only on March 6.
The refinancing rate in force during the period under review (2018) was 7.5%.
Under these conditions, the organization should pay the employee on March 6, in addition to the salary, also compensation for delay for 15 calendar days in the minimum amount:
MRK = 30,000× (100% - 13%) × 7,5% / 150 × 15 = 195.75 (rub.)
However, it is not enough to simply correctly calculate the amount of compensation for late salary payments. It is also important for an organization to clearly know whether personal income tax should be withheld from such compensation, whether insurance premiums should be charged and paid for such an amount, and what to do with expenses for profit tax purposes.
Personal income tax on compensation for late payment of wages
On the one hand, the Tax Code of the Russian Federation establishes that it is not necessary to pay personal income tax to the budget on compensation if it must be paid to an employee due, in particular, to the performance of labor functions in the company (clause 3 of Article 217 of the Tax Code of the Russian Federation).
On the other hand, the Labor Code of the Russian Federation limits the scope for establishing a specific amount of compensation to a minimum limit. The upper limit is not standardized. Consequently, the employer can set arbitrarily high compensation by fixing it in the collective agreement.
The question arises: will the amount of compensation be subject to personal income tax (both in terms of the minimum and in terms of exceeding the minimum under the Labor Code of the Russian Federation)?
Regarding the minimum amount of compensation, the answer is transparent: it will not be subject to personal income tax. This has been confirmed more than once by the regulatory authorities in their explanations (letters of the Federal Tax Service of the Russian Federation dated June 4, 2013 No. ED-4-3/10209@, the Ministry of Finance of the Russian Federation dated February 28, 2017 No. 03-04-05/11096, January 23, 2013 No. 03-04- 05/4-54, etc.).
In the case of exceeding the minimum allowable amount, controllers take a similar position: the amount of excess is not subject to personal income tax, but only if such excess is consistent with an employment or collective agreement (letter of the Ministry of Finance of the Russian Federation dated November 28, 2008 No. 03-04-05-01/450, dated 06.08 .2007 No. 03-04-05-01/261).
PLEASE NOTE! If a company abuses this exemption and, under the guise of compensation, pays, for example, the salary itself to employees, then this is fraught with disputes with inspectors and additional personal income tax amounts being assessed during the inspection. In this case, the court will most likely side with the inspectors, since content has priority over form: regular payments of compensation in an amount significantly exceeding the amount of wages accrued to employees prove that wages were actually paid. This means that it is necessary to pay personal income tax (resolution of the Federal Antimonopoly Service of the Ural District dated November 30, 2012 No. F09-11655/12 in case No. A60-7589/2012).
Is it necessary to accrue personal income tax when paying other compensation payments, read the materials in the section .
Insurance premiums for payment of compensation for late wages
If a company pays personal income tax as a tax agent, that is, at the expense of an employee, then the burden of insurance premiums falls directly on the organization.
So, is interest on late payments subject to insurance premiums? There are two points of view on this issue.
One is that amounts of monetary compensation for violation by the employer of the established payment deadline are not subject to inclusion in the base for calculating insurance premiums. This conclusion was reached, for example, by the judges of the Arbitration Court of the Far Eastern District dated December 21, 2017 No. F03-4860/2017 in case No. A73-2697/2017 (by the decision of the Supreme Court of the Russian Federation dated May 7, 2018 No. 303-KG18-4287, the transfer of the case to the court was denied Collegium for Economic Disputes).
The arbitrators motivated their decision by the fact that compensation for late payment of wages is not remuneration, but a type of financial liability of the employer to the employee, which is paid by force of law to an individual in connection with the performance of his labor duties, providing additional protection of the employee’s labor rights. For this reason, compensation for late payment of wages is not subject to insurance contributions on the basis of subclause. “and” clause 2, part 1, art. 9 of Law No. 212-FZ (since January 1, 2017, similar provisions are given in paragraph 2 of Article 422 of the Tax Code of the Russian Federation).
See also .
Another point of view is that the types of payments not subject to insurance premiums are listed in Art. 422 of the Tax Code of the Russian Federation. Compensation for late payment of wages in Art. 422 of the Tax Code of the Russian Federation is not given, therefore, contributions must be calculated from this payment. This position is adhered to by the Ministry of Finance of the Russian Federation in letter dated March 21, 2017 No. 03-15-06/16239.
As you can see, this issue is controversial. And it's up to you to decide.
Accounting for compensation for late wages in income tax expenses
Regarding income tax, the situation is somewhat more complicated. The Tax Code of the Russian Federation does not contain any provisions regarding whether such compensation can be taken into account as expenses or not.
The code only says that a company can include in its expenses compensation, the payment of which to employees is related to any working conditions (Article 255 of the Tax Code of the Russian Federation).
In addition, paragraph 13 of Art. 265 of the Tax Code of the Russian Federation allows sanctions for violation of contracts to be taken into account in expenses. However, no restrictions or sanctions have been established. There are also no special conditions regarding whether this rule applies only to civil contracts or to employment contracts as well.
At the same time, later the regulatory authorities took the position that such compensation cannot be included in expenses, since it is not related to working conditions (Article 255 of the Tax Code of the Russian Federation does not apply), and the norms of Art. 265 of the Tax Code of the Russian Federation does not apply to this compensation (letter of the Ministry of Finance of the Russian Federation dated October 31, 2011 No. 03-03-06/2/164).
Therefore, today it is quite risky to take into account compensation for delays in salary payments in expenses.
Procedure for paying compensation for delayed wages
The mechanism for documenting payment for delays in the Labor Code of the Russian Federation has not been established.
Therefore, a company can, for example, provide in a local regulatory legal act that when paying compensation, an order is issued from the manager (for personnel). It is compiled in any form. However, such an order should indicate that compensation is paid specifically for the delay in payment of the salary, and also indicate the period of delay.
PLEASE NOTE! Such an order must be brought to the attention of the employee under his personal signature.
Results
Calculating compensation for delayed wages is not a difficult task for an accountant, since the calculation formula is directly provided for in the Labor Code of the Russian Federation and does not require any complex data and calculations. It is enough to know the size of the overdue salary, as well as the current refinancing rate. Employees should understand that they can count on such compensation in any case, even if the employer is not to blame for the delay. It is important for the company not to forget that personal income tax may not be charged on the amount of compensation, but insurance premiums will have to be paid. In relation to income taxes, it will most likely not be possible to include compensation as expenses.
Labor relations between the employer and employees are established by local regulatory acts of the organization, based on labor legislation. One of the important points is remuneration for work. Its size, terms of payment, incentives, penalties must be specified in the contract concluded with the employee and other documents regulating the parameters of the organization’s activities.
It is legally established that wages must be paid at least twice a month. In this case, the employer can set the dates independently, maintaining a time interval between parts of the salary of at least 15 calendar days.
Due to some circumstances or dishonesty, the employer does not always make the payment due to employees for work on time. This is a violation of the law and threatens the employer with a number of problems. In addition to imposing fines, he may be required to pay compensation to employees for each day of non-payment.
Calculator for calculating compensation for delayed wages
The unpaid wages calculator works according to the rules of Art. 236 of the Labor Code of the Russian Federation. Enter the required values in the cells of the calculator:
- Debts (time periods and amount itself)
- Date for today
- Was there a partial repayment?
- What type of report is required?
What is compensation for delayed wages?
The Labor Code, Article 136, obliges organizations of any form of ownership to accrue and pay wages at least once every 15 days. If these deadlines are violated, the employer is obliged to calculate compensation for each day of delay. This payment will compensate for material damage caused to employees due to late payment.
The standard for calculating compensation applies to all payments that were not made on time:
- wages;
- temporary disability benefits and other social benefits;
- vacation pay amounts;
- allowances and additional payments established by the employer’s regulations;
- compensation payments upon dismissal;
- other payments in favor of the employee.
The employer’s financial liability in the event of untimely payment to staff of the amounts of the above types of payments is given in the text of the article 236 Labor Code of the Russian Federation:
If the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one hundred and fiftieth of the key rate in force at that time of 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 established payment deadline until the day of actual settlement inclusive. 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.
In this case, the amount of compensation may be higher if this is established by local acts of the organization or secured by an employment or collective agreement.
When is compensation paid?
Compensation is calculated and paid regardless of the circumstances that caused the delay in wages and other payments in favor of the employee. The number of days of late payment is calculated for the entire period and starts from the day following the date established as the day of settlement with the employee. In this case, the date of actual issuance of the amounts is subject to inclusion in the total period of delay.
Compensation amount
To correctly calculate the amount of compensation, you will need knowledge of the general principles of calculation. Its size in 2019 is at least 1/150 of the key refinancing rate according to the Central Bank and is calculated regardless of:
- reasons for the delay;
- the presence of guilt of a manager or other official;
- seizure of company accounts, etc.
The amount of compensation cannot be limited to any limit. If the delay is any period of time, then the accounting department is obliged to calculate compensation for all types of unpaid amounts for all days of delay. Accordingly, the longer the employer delays the funds, the higher the amount of compensation will become. Over a long period, employees have the right to initiate a process of inspection of the enterprise and a more severe punishment from the administration.
Formula and calculation example
The minimum amount of compensation for late payment of wages, other monetary rewards for work, social benefits, vacation pay, etc. calculated using the following formula:
K = NE * SC / 150 * D, Where
- K – compensation;
- SV – the amount of payments due to the employee, minus personal income tax;
- SP – the rate of the Central Bank, which was in effect during the period of delay;
- D – the number of days of delay, starting from the day following the established payment deadline, ending with the day of payment to the employee of the amounts due.
Compensation is not subject to taxation, but the amount of the delayed payment from which it has already been calculated is used for calculation. The basis for this are two letters: the Federal Tax Service dated 06/04/2013 N ED-4-3/10209 and the Ministry of Finance dated 01/23/2013 N 03-04-05/4-54. But the employer is obliged to pay insurance premiums for it.
Example: Let's take the case of delayed wages, which were not paid within the deadline set by the organization's regulatory documents on the 6th. The total payment that was supposed to be transferred to the employee amounted to 15 thousand rubles for the second half of March.
In fact, the funds were transferred on April 15, thereby the number of days of delay was 9 days (for the period from April 7 to April 15). Compensation must be calculated regardless of the reason why such a situation has arisen.
One of the input parameters is the key rate of the Central Bank; its size for this period was 7.25%. Additionally, we will withhold personal income tax from the accrued amount:
15 thousand rubles – 13% = 13,050 thousand rubles.
Let's apply the calculation formula and get the following amount of compensation:
K = 13,050 * 7.25% / 150 * 9 days = 56.77 rubles.
This amount is the minimum. Although it will not be noticeable for a specific employee, for an organization as a whole, where the staff is large enough, it can result in decent results.
Employer's liability for non-payment of compensation
If we talk about the extent of the employer’s liability for late payment of wages and evasion of accrual of appropriate compensation, then it is quite serious. Labor legislation is mandatory for compliance by all participants in labor relations, and control over performance discipline is entrusted to the State Labor Inspectorate. She has the right:
- conduct routine inspections of employers;
- conduct investigations into detected violations;
- carry out unscheduled events when citizens receive requests.
In case of detection of violations, inspectors are obliged to transfer information to the prosecutor's office on the basis of which a measure of responsibility will be chosen. Punishments include:
- disciplinary action against an official who violated the law (Articles 22, 195, 370 of the Labor Code);
- administrative punishment in the form of a fine on the management of the organization, in accordance with Article 5.27 of the Administrative Code;
- criminal prosecution if the fact of selfish use of unpaid funds by officials is identified and proven. Article 14.1 of the Criminal Code applies.
The initiation of an audit into the fact of delayed wages and payment without taking into account compensation often comes from the workforce or a specific employee. To start the process of restoring violated rights, you will need to contact the Labor Commission, court or prosecutor's office in writing. If a statement of claim is filed, employees also have the right to demand compensation for moral damage caused as a result of non-payment of amounts due.
If the organization has a trade union committee, workers have the right to appeal there with a complaint about violated rights. An application from employees must be registered and considered within 10 days.
Video: Compensation for delayed payment of funds - law and examples
Any working person must receive a salary on time and in full. This right is guaranteed by the Labor Code and Russian legislation (Article 21 of the Labor Code of the Russian Federation, Article 37 of the Constitution of the Russian Federation). This article gives a complete overview of what penalties are provided for management if there is a permanent delay in payment.
The employer's liability for delayed payment of wages in 2019 is manifested in the following types:
- Disciplinary punishment (Article 192 of the Civil Code of the Russian Federation) can be incurred by both the employer himself and his official representatives who failed to pay wages and violated other rules on remuneration.
- material punishment (Articles 234-236 of the Civil Code of the Russian Federation) is manifested in the form of accrual and payment of interest to the employee for those days of delay that followed the day of delay in salary.
- Administrative punishment (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) occurs only if the guilt of the manager or his representative is proven.
- criminal punishment: if the mercenary motives of officials are proven, arrest for up to two years may follow.
Disciplinary responsibility
Delayed wages due to the fault of the manager or official representatives is an improper performance of their direct duties. This may entail receiving one of the disciplinary sanctions in the form of a reprimand, reprimand or dismissal (Article 192 of the Labor Code of the Russian Federation). If the facts of violation are proven, the employer applies appropriate enforcement measures to the management of the institution (Article 195 of the Labor Code of the Russian Federation).
To conduct an inspection, a representative of the interests of employees (this may be a trade union) submits a corresponding application to the employer, which indicates violations on the part of management. The employer is given 1 week to review this document (Article 370 of the Labor Code of the Russian Federation). Next, he takes measures to eliminate violations, selects the form of disciplinary punishment and notifies the applicant about this (Article 22 of the Labor Code of the Russian Federation).
The period of validity of this punishment is 1 year from the date of its imposition.
Financial responsibility
This responsibility is imposed on the manager for the delay in paying wages to employees. Employees have every right to demand payment from the employer, as well as receive interest for late payment and compensation for moral damage incurred. In this case, the fact for what reason there was a failure in the issuance of pay does not play any role. Find out more about the rights of employees in case of delay in payment of wages.
The employer has 15 calendar days left to pay wages from the end of the accrual period (Article 136 of the Labor Code of the Russian Federation). The exact date of payment is determined by the internal regulations of the institution and is supported by the relevant agreement.
Compensation
Additionally
Remedies for late payment of wages:
- are not subject to personal income tax;
- are not included in income tax expenses;
- are subject to insurance premiums for compulsory insurance in the same way as wages.
Since October 2016, the calculation procedure has changed. Interest is calculated in accordance with the key rate of 1/150 (Article 2 No. 272-FZ of July 3, 2016). For example, a fixed salary payment date in a company is the 10th of every month. The employee’s payment for January (50,000 rubles) was made on 02/20/2017. For 10 days (from 02/10/2017 to 02/20/2017 inclusive), taking into account the rate of the Central Bank of the Russian Federation (10%), compensation in the amount of 333 rubles was accrued.
Previously, this rate was 1/300. Thus, the minimum amount for compensation has been doubled by the Law. At the request of the employer, the amount of compensation can be increased and must be specified in the employment agreement or local regulations (Article 236 of the Labor Code of the Russian Federation).
Payment for late wages is the direct responsibility of the employer: the employee does not need to submit any documents or complain to higher management. Compensation is paid at the same time as the delayed salary amount.
Suspension of official duties
An employee may not come to the workplace until the day of payment of wages if the delay in payment of wages exceeds 15 days (Article 142 of the Labor Code of the Russian Federation). You should inform management of your desire in writing.
When management begins making payments, that employee is notified by notice in writing. After receiving it, he must go to his workplace. If he did not do this, this act is regarded as truancy.
All days during the period of suspended work must be paid in the amount of the average wage (document No. 14-2-337 of the Ministry of Labor of Russia dated December 25, 2013). Read about payment for forced downtime due to the fault of the employer.
Worth noting: There are some nuances in the issue of suspension of labor activity. Such self-defense actions are legal only in case of delay in payment of wages. If the employee was not paid vacation pay, and he decided not to go to work after the vacation until it was paid, then this will qualify as absenteeism. To defend the payment of vacation pay on time, there is another mechanism of influence.
- military and civil servants;
- people who support people’s livelihoods (electricians, doctors, etc.) or who work in particularly hazardous industries and equipment;
- when a state of emergency is declared.
Administrative responsibility
Punishment can only occur if the manager is guilty of delaying payment deadlines.
The employer is responsible for delayed wages with the following consequences (Article 5.27 of the Code of Administrative Offenses of the Russian Federation):
- manager and individual entrepreneur: warning or fine of 1000-5000 rubles. Repeatedly ─ up to 20,000 rubles (Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation), ban on holding a position for no more than 3 years.
- fine for the institution: 30,000-50,000 rubles. In case of a repeated incident, a penalty of up to 70,000 rubles is imposed (Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Day off
If the salary payment deadline falls on a weekend or non-working holiday, it is issued before this day (Article 136 of the Labor Code of the Russian Federation). For example, wages must be paid on the 8th of each month. Then cash for February 2017 is paid to employees on Tuesday, 03/07/2017, since 03/08/2017 is a non-working holiday (International Women's Day). Information on payment for work on a day off according to the Labor Code can be found in the article. If these requirements are not met, the employer may be subject to an administrative fine.
Involvement is possible only through the court. Administrative proceedings are initiated and a corresponding protocol is drawn up. If a delay in the payment of wages is detected, the state labor inspectorate issues an order to repay it within a month. Not only working, but also dismissed employees should receive wages.
Inspectors monitor the remuneration process and enter employers who have violated the Labor Code into a special register. This data is submitted to the prosecutor's office.
Watch the video about criminal liability for non-payment of wages
Criminal liability
This type of liability for delayed payment of wages occurs when self-interest or monetary motives are proven and is punishable by the following measures (Article 145.1 of the Criminal Code of the Russian Federation):
- recovery of up to 500,000 rubles;
- a fine commensurate with salary or other sources of profit for the last 3 years;
- prohibition on holding a certain position for no more than 5 years;
- forced labor for up to 3 years;
- arrest for no more than 3 years.
The penalty is chosen depending on the type of non-payment. Partial non-payment of wages means a payment of less than half of the due amount. Criminal liability occurs in case of partial non-payment for more than 3 months and the employer’s selfish goals. Complete non-payment means non-payment of all earnings for 2 months or for the same period payment of wages below the minimum wage. If the employer's malicious intent is proven, he will face a more severe punishment than in the case of partial non-payment.
The severity of the consequences is determined by the court through careful consideration of the specific case. The duration of the crime, the amount of wage arrears, the number of victims, etc. are taken into account.
Delays in employee salaries have significant consequences for the employer and the institution. You should be very careful about meeting payment deadlines, otherwise problems cannot be avoided.
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