When paying the first part of wages or an advance payment, familiar to most workers by name, strict compliance with the law is necessary Russian Federation. This article will help you understand the timing, amount of advance payments and penalties that follow in case of violation of advance payment wages.

What is a salary advance?

According to Article 136 of the Tax Code of the Russian Federation, wages are paid at least every half month. The specific date for payment of wages is established:

• internal labor regulations,
• collective agreement,
• employment contract no later than 15 calendar days from the end of the period for which it was accrued.

Thus, the first salary payment paid before the close of the month is an advance.

In general, the term “advance” does not exist in labor legislation. Only present:

• first salary payment;
• second salary payment.

But the term “advance” has become firmly established in the everyday life of workers, which allows them to use this interpretation of the first payment of wages in communication.

How to calculate salary advance?

In accordance with the Letter of the Ministry of Labor and social protection RF dated February 3, 2016 No. 14-1/10/B-660 “On the timing of payment of wages, as well as the amount of wage payment for half a month”, when determining the amount of wage payment for half a month, one should take into account the time actually worked by the employee (actually the work he has done) .

Taking into account this instruction, the following formula can be used to calculate the advance:

Example:

Salary of installer Petrov P.P. is 35,000 rubles per month. Salaries are paid on the 21st current month and the 7th day of the month following the month worked.

November 21 Petrov P.P. will receive the following payment: (35,000/21)*10=16,666.66 rubles (taking into account the withholding of personal income tax, the payment will be 14,500 rubles).

What is more: advance payment or salary?

Current labor legislation does not prohibit the employer from paying an advance in an amount greater than the payment of wages. In this case, it is necessary to strictly adhere to regulations (in particular, Article 136 of the Labor Code of the Russian Federation and Letter of the Ministry of Labor and Social Protection of the Russian Federation dated February 3, 2016 No. 14-1/10/B-660), which states that the first payment of wages The payment must correspond to the number of days worked.

Most often, the advance payment is smaller in size than the salary, because At the end of the month, the employer accrues incentives, bonuses and other additional payments.

Example:

At the installer Petrov P.P. The salary amount is 10,000 rubles.

Payment of wages is made on the 21st day of the current month and the 7th day of the month following the worked month.

November 21 Petrov P.P. will receive the following payment: (10000/21)*10=4761.90 rubles (taking into account the withholding of personal income tax, the payment will be 4142.86 rubles). The employer, at its discretion, may round up the advance payment to 5,000 rubles.

At the end of the month, Petrov P.P. incentive payments in the amount of 100% of the salary and a bonus of 3,000 rubles were accrued.

Thus, the salary will be: (10000-4761.90)+10000+3000=18238.10 rubles (taking into account the withholding of personal income tax, the payment will be 15867.15 rubles.

How is the advance payment made?

The Federal Service for Labor and Employment in its letter dated September 26, 2016 No. TZ/5802-6-1 “On the procedure for paying bonuses” explains the following: in accordance with Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract.

These requirements are established for the payment of wages accrued to an employee for working hours worked in a specific period, for fulfilling labor standards ( job responsibilities).

In addition to wages for fulfilling labor standards (job responsibilities), the employee is made payments that require assessment for longer periods:

When is the advance payment due?

Labor legislation, namely Art. 136 of the Labor Code of the Russian Federation strictly regulates the payment of wages, the payment of which must be made every half month.

Taking into account the legislation, wages are paid as follows:

A specific date for payment of wages must be established:

• internal labor regulations,
• collective agreement,
• employment contract

How does the employee find out about the amount of the advance?

In accordance with Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to notify each employee in writing:

• O components wages due to him for the relevant period;
• on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
• about the amounts and grounds for deductions made;
• about the total amount of money to be paid.

Thus, the employee can see the amount of his advance payment on the payslip.

Violations in advance payment

Violations in the payment of advances refer to violations of labor legislation, which entails penalties in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation:

Person who has violated the law	Amount of administrative fine (RUB)
The offense was detected for the first time
Executive	1 000 – 5 000
	5 000 – 10 000
	1 000 – 5 000
Entity	30 000 – 50 000
The offense was detected again
Executive	10,000 – 20,000 or disqualification for 1-3 years
Official (accounting violation)	10,000 – 20,000 or disqualification for 1-2 years
Individual entrepreneur	10 000 – 20 000
Entity	50 000 – 70 000

Questions and answers

1. If I get a job in a foreign company, will my employer comply with the requirements of the Labor Code of the Russian Federation?

Answer: Before signing an employment contract, carefully read the contents of the document and ask the appropriate questions. Generally, foreign company, operating on the territory of the Russian Federation, is obliged to comply with the rules and regulations adopted in the territory of the state where it conducts its activities, but it is still worthwhile to play it safe.

1. I am currently an inpatient and cannot receive the advance payment within the due date. What can I do?

Answer: In accordance with Art. 136 of the Labor Code of the Russian Federation, you can issue a power of attorney to receive wages for half a month worked to a trusted person, having the document certified by the head of the department where you are currently undergoing treatment.

Each of us, at least once in our lives, has been faced with the need to receive money before the official payment of wages. In this case, a decent employer meets halfway and pays the employee an advance. Since March 2018, the Ministry of Labor of the Russian Federation has changed the rules for calculating advance payments. First, let's define the concept itself.

An advance is also called paying part of the amount for a product that they plan to purchase in the future, but for which they are not ready to pay in full (most often we are talking about expensive purchases, such as a car or real estate, dear Appliances etc). In this way, the buyer reserves a specific item, reserving the right to pay the full amount later.

New advance payment calculation in 2018

In this article we will try to understand the regulatory framework and answer the most important questions regarding the timing, calculation and system for calculating advances in 2018.

Rules for calculating advance payments 2018 according to the legislative framework. Officially, the concept of “advance” is absent in the Labor Code: the employer pays wages at least twice a month (the first of which we call an advance). Payment terms are set directly at the place of work, but the number of payments per month must be at least two.

However, some employers still make payments once a month. Moreover, this can be based both on their own desire and on the employee’s statement. In this case, the employer may face a fine for the first time from 10,000 to 20,000 rubles. (for managers and accountants), and from 30,000 to 50,000 rubles. (for legal entities).

New rules for calculating advance payments in 2018

According to the legislation of the Russian Federation, payment must be made on one specific day, namely:

• necessarily on a working day,
• at least twice a month;
• the interval between payments should not exceed 16 calendar days;
• the salary delay can be no more than 7 calendar days;
• the duration and size are established by the collective agreement.
• It is unacceptable for the payment period to be defined as several days (for example, from the 20th to the 22nd).

These rules apply to both payments.

The amount of the advance does not depend on how long you have worked for this enterprise. Pregnancy also does not affect the timing or size of receiving an advance.

Remember! If the delay in payment of advance payment or wages lasts longer than 15 days, you have the right to suspend work at this enterprise until full payment is made, notifying your employer in writing in advance.

The Ministry believes that when paying an advance, the following are taken into account:

• allowances for night work, for combining positions, professional skills, etc.;
• current salary size.

Here is a list of indicators that are not taken into account when forming an advance payment:

• bonuses;
• compensation payments (overtime, for work on days off, etc.).

All these accruals will be paid with the second half of the salary.

Now let's move on to the most important point. What rules for calculating an advance are in effect in 2018, when can you expect to receive it, and what responsibility does an employer bear if, for one reason or another, the payment is not made within the agreed time frame?

Interesting fact! When calculating the minimum advance amount, all bonuses, allowances, and additional payments are not taken into account - only the net salary. If these bonuses are permanent and not one-time, it is possible to recalculate the amount of the advance, taking into account all bonuses.

Salary advance calculation 2018

Depending on the company where you work, the advance payment in 2018 can be calculated as follows:

• the first salary will be proportional to the time worked, that is, the advance will be calculated as the amount of earnings for each day worked in the first half of the month;
• the first salary will be 50% of the current one; This is the most acceptable method for the employer, as it eliminates the possibility of overpayment and minimizes risks.

If during the specified period the employee was on vacation or sick leave, no calculations are made for this period. That is, the work is paid upon completion.

• advance payment in the form of a fixed amount; in many enterprises, the size and timing of the advance payment are agreed upon in advance and change only if the employee’s salary changes; its amount should not exceed 50% of the salary; It is believed that such an advance payment scheme is risky for the employer, since there is a possibility of overpayment (if the employee was on vacation or sick leave for the first half of the month).

Important! Advance payment at the time when you are on sick leave occurs in accordance with the labor act of the organization in which you work. This point must be discussed with the employer in advance. If in the period before receiving the advance you worked and then took sick leave, the settlement amount for the first half of the month must also be paid to you in full.

Examples of calculating advance payments in 2018

For example, you need to calculate the amount of the advance for April (let’s say the due date for payments is the 15th). Your salary is 30,000 rubles. In the first half of the month you had 11 working days.

(30,000 rub. - 3,900 rub.) / 21*11 - 13,671 rub.

3900 rub. - tax.

Advance and taxes

Another important point is the calculation of taxes. According to the legislation of the Russian Federation, it is considered that the taxpayer receives payment for his work only after the expiration of a full month. Accordingly, receiving an advance is not considered to be receiving wages, and tax is levied only after receiving the second half of the salary. The salary from which tax is deducted is the total salary for the first and second half of the month.

Therefore, when calculating the amount of the advance, tax is deducted from the total salary (first and second).

Remember! If the advance was not paid to you even after contacting the accounting department, you have every right to file an application with the prosecutor’s office against your employer or your city.

Conclusion: terms, amounts, laws, responsibility

In conclusion, I would like to remind you that ignorance of the laws does not exempt you from responsibility. This applies to all unscrupulous employers who, for one reason or another, delay payments or even refuse to pay an advance or salary to an employee. For employees, knowledge legislative framework and your rights are also extremely necessary.

When concluding an employment contract, you must count on cash payments at least twice a month within a clearly defined time frame. The maximum period of salary delay is 7 calendar days. The maximum period between payments is 16 calendar days. If the employer fails to comply with the terms of the employment contract, you can contact the labor inspectorate of your city or the prosecutor's office, and the employer will bear financial responsibility.

Changes in terms, amounts and order of payments occur only by concluding a joint bilateral agreement.

When applying for a job, do not hesitate to clarify all financial issues in advance, as you have every right to do so.

You as an employee in in this case is protected by the Labor Code of the Russian Federation (it would be a good idea to read it) and the Labor Inspection Service.

Advance is what percentage of salary?

The first part of the monthly salary is traditionally called an advance. But what part of the salary is the advance? We will tell you in our consultation how much percentage of the salary the advance is.

Advance and salary

Wages must be paid to the employee at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. This is a legal requirement (Part 6 of Article 136 of the Labor Code of the Russian Federation). This means that the employer cannot do without dividing the salary into at least 2 parts. After all, if he decides to ignore the payment of the advance part of the salary (salary for the first half of the month), he may be fined for violating labor laws by 30,000 - 50,000 rubles, and the manager or individual entrepreneur - by 1,000 - 5,000 rubles (Part 6 Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

How to calculate salary advance 2020

For example, an employee’s salary is 75,000 rubles. Personal income tax on salary - 9,750 rubles. (75,000 * 13%). The advance payment date is the 16th of the current month. The employment contract stipulates that the advance is paid based on the time actually worked on the date of payment of the advance, while the day of payment of the advance is not included in the actually worked time. Therefore, for example, the advance for March 2020 (half of the month worked in full) must be paid on March 16, 2020 in the amount of RUB 27,964.29. ((75,000 - 9,750) / 21 * 9).

To simplify things, sometimes the advance is set at, for example, 50% of the monthly salary, excluding personal income tax.

We fix the procedure for calculating the advance payment

Thus, it is advisable for the employer to pay an advance in the amount of no less than the salary of a specific employee, calculated based on the actual time worked on the date of payment of the advance. The procedure for calculating the advance and the date of its payment must be fixed in the employment contract with the employee or the Regulations on remuneration.

The calculation of advance payments for employees' wages is determined by the employer himself. You cannot pay all employees the same amount.

When should a salary advance be issued?

Employees must be paid salaries every half month - this obligation is prescribed in Article 136 of the Labor Code of the Russian Federation. Moreover, salaries must be paid no later than the 15th of the next month. And if such a requirement is ignored, the company faces at least a fine of up to 50,000 rubles. And if the law is repeatedly violated, the director of the offending organization may generally be disqualified for up to three years. Such penalties are provided for in Article 5.27 of the Code of the Russian Federation on Administrative Offenses.

Specific dates for advance payment are not established by Russian labor legislation. Article 136 of the Labor Code of the Russian Federation only says that wages must be paid at least every half month and no later than the 15th day of the next month.

Thus, the employer has the right to set, at his discretion, the date for payment of the advance in the Labor Regulations.

It is worth noting that the employer has the right to pay the employee a salary more often, for example, three times a month (every 10 days) - this will not be a violation of labor laws. However, in any case, you must specify specific dates for payment of advance payments and salaries, and not payment periods. This is stated in paragraph 3 of the letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242.

Next, we will show you how to correctly determine in various situations. By the way, if the advance payment day falls on a weekend, you need to transfer it the day before. But withhold personal income tax and charge insurance premiums You won't have to pay that kind of money.

Advice

When issuing a salary advance, there is no need to withhold personal income tax from such an amount. And that's why. The income on which tax must be calculated is considered received on the last day of the month. The month for which the salary was finally accrued. Consequently, until this day has arrived, advances are not recognized as income. You only need to withhold and pay personal income tax to the budget once a month - on all wages accrued for that month. Until the month is over, there is no reason to impose personal income tax on the advance portion. There is no need to pay advances and contributions to extra-budgetary funds. After all, they are accrued based on the results of each calendar month. And no later than the 15th of the next day they are sent to the funds. There is no need to pay accident insurance premiums either. So, when paying an advance to an employee, you only need to make an entry for the transfer of money.

Alexander Elin,
Director of the company "ACADEMY OF AUDIT"

Minimum wage advance amount

We would like to warn you right away: do not set a single fixed advance amount for all employees, as they say, “for show.” For example, 1000 rubles. The amount of the advance payment must be commensurate with the actual time worked. Rostrud has been warning about this for a long time (see letter dated September 8, 2006 No. 1557-6). After all, the Labor Code of the Russian Federation still states that wages must be paid twice a month. This means that it is necessary to take into account approximately how many days the employee will work in the current month.

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At the same time, Rostrud specialists also refer to the resolution of the Council of Ministers of the USSR dated May 23, 1957 No. 566, which states that “ minimum size... the advance payment must not be lower than the worker’s tariff rate for the time worked.” Note that this point of view of Rostrud specialists remains unchanged to this day.

So, the minimum amount of the advance must not be lower than the employee’s salary for the time worked. That is, the minimum that an employee can qualify for is the tariff rate (salary) in an amount proportional to the amount of time actually worked in the first half of the month.

What to take into account for salary advances

Often the salary is only part of the salary. Therefore, when determining the amount of the advance, take into account other components of monthly income: additional payments and allowances for working conditions, performing additional work, combining professions (positions), replacing a temporarily absent employee. After all, the employee has already worked for half the month, and therefore has the right to claim a portion of such payments.

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But there is no need to take into account incentive bonuses and remuneration when calculating advance wages (letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709). After all, as a rule, the results of work, that is, the basis for bonuses, become clear only at the end of the month. The same applies to the percentage part of the salary. This is the case if the income of some of your employees consists of a fixed and variable part. In addition, do not include social payments, such as financial assistance, in the advance payment. They are not payment for labor.

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How to determine the amount of salary advance

Advance, what percentage of salary? There are two methods by which you can calculate the amount of the advance. In one you take into account weekends and holidays, in the other you do not. Let's talk about each method with examples. In this case, for the first half of the month we will take the period from the 1st to the 15th inclusive. We will also assume for now that the employee has worked all days. Read more interesting material, which considers the situation when .

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Advance excluding weekends and holidays

So, you can ignore the number of non-workers and holidays. That is, they will not affect the salary for the first half of the month. The result is a simple formula. The salary advance calculation might look like this:

Example
The salary of an employee of Vector LLC, Yu. G. Samokhvalov, consists of a salary of 25,000 rubles. and bonuses for length of service in the amount of 5,000 rubles. Therefore, the amount of earnings for the first half of the month will be equal to:
(RUB 25,000 + RUB 5,000) × 50% = RUB 15,000

However, with this method of calculation, in some months you will have to pay the employee an advance for “extra” days. Like, say, in the first half of May, when the period from May 1 to May 15 accounted for only 6 working days. In the second half of the month there are already 12 of them.

If this approach seems unfair to you, use the second method.

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Advance based on the number of working days in the first half of the month

Let's say you decide to take into account exactly those days in the first half of the month that are considered working days according to the calendar. In this case, use the following formula for calculating the salary advance:

Example
Employee of Sokol LLC Ryzhova O.P. was given a salary of 20,000 rubles. The Regulations on Remuneration stipulate that the advance payment is paid no later than the 20th day of each month based on the number of working days in the period from the 1st to the 15th day of a given month. Ryzhova worked fully for the first half of May.

Thus, the advance amount for May will be:
20,000 rub. : 18 days × 6 days = 6666.67 rub.

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Fixed advance

With the advance method, the advance payment does not change from month to month. But its size (excluding bonuses and other incentive payments) should be approximately half of the monthly salary. This recommendation is given in the letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709.

In practice, through trial and error, we came to the optimal amount of a fixed advance - 40% of the salary for minus personal income tax. This is approximately half of the guaranteed part of the monthly salary due to be paid in person after personal income tax has been withheld. In numbers it looks like this. At the end of a fully worked month, the employee is guaranteed to receive 100% of his salary. He receives 87% of the salary (100% - 13% personal income tax). Half of 87% is 43.5%. Rounding up, we get 40%.

These are pretty rough calculations. They do not take into account the application of personal income tax deductions and the influence of other factors, but for our purposes this degree of accuracy is sufficient.

Example
Salary N.G. Dulina - 20,000 rubles. The company's wage regulations stipulate that wages for the first half of the month are calculated at 40% of the salary.

The advance will be credited in the amount of:
20,000 rub. × 40% = 8000 rub.

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Please note: if in local normative act The company's advance is set as a percentage of the salary, which is how it should be calculated in any case. Even if the employee worked one or two days before the 15th or did not work at all. In this case, an overpayment is possible, which can be repaid when paying wages for the second half of the month.

Example
E.T. Kotova works at Atlas LLC with a salary of 30,000 rubles. Rights to tax deductions does not have. The advance payment in the company is set at 40% of the salary.

From June 22 to July 12, the employee was on vacation. In total for July E.T. Kotova worked 15 working days, of which 3 working days were in the first half.

Advance E.T. The cat must be charged in the amount of:
30,000 rub. × 40% = 12,000 rub.

Accrued wages for July will be:
30,000 rub. : 23 working hours days × 15 workers days = 19,565.22 rub.

Minus personal income tax and advance payment, the employee will receive:
RUB 19,565.22 – 12,000 rub. (RUB 19,565.22 × 13%) = RUB 5,022.22

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How to adjust the advance amount for time not fully worked

The employee is not always at his workplace for the entire first half of the month. He may be sick or, say, take a vacation. Of course, employees who did not work at all from the 1st to the 15th of the month do not need to pay an advance. And if a person worked, but with a break. How to calculate salary advance? Then it is most logical to use this formula:

That is, first determine the advance amount using the method you have chosen (we wrote about them in the previous section). And then adjust the result based on the actual days worked.

Example
An employee of Mir CJSC, V.A. Serov, was on vacation from May 6 to May 8, 2017. According to the system adopted by the company, the amount of the advance, regardless of the number of working days in the first half of the month, is 50 percent of the salary.

Serov's salary is 30,000 rubles. This means that the total advance amount is:
30,000 rub. × 50% = 15,000 rub.

The company has a regular five-day work schedule. And it turns out that in the period from May 1 to May 15 inclusive, the employee worked only 3 working days out of 6. This means that he needs to be given an advance in the amount
15,000 rub. : 6 days × 3 days = 7500 rub.

However, if you calculate the advance based on how many days the employee actually worked, then the calculation can be simplified:

Specify the methodology for calculating the advance payment in detail in the Regulations on remuneration or other local document. Then during the verification you will not have any unnecessary questions.

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Personal income tax on salary advance

Regardless of the procedure for calculating the advance, personal income tax should be withheld once during the final calculation of wages for the past month (letters of the Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14507@ and dated May 26, 2014 No. BS-4-11/10126@). The date of receipt of income in the form of salary is recognized (clause 2 of Article 223 of the Tax Code of the Russian Federation):

• the last day of the month for which it was accrued;
• the employee’s last day of work in the company if he quits before the end of the month.

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Until one of these dates has arrived, it is not possible to determine the amount of income in the form of salary for the past month. As of the date of its issuance, there is no subject to personal income tax yet.

Example
Salary of employee T.B. Blues - 40,000 rub. per month. He was given a 40-hour sentence work week(8 hour working day). On July 17, he was paid an advance - 40% of his salary. He does not have the right to deductions for personal income tax.

Postings for advance payment, accrual and payment of wages to an employee can be as follows:

DEBIT 70 CREDIT 51 (50)
- 16,000 rub. (RUB 40,000 × 40%) - an advance was paid to the employee;

DEBIT 20 (26, 44) CREDIT 70
- 40,000 rub. - monthly salary accrued;

DEBIT 70 CREDIT 68 subaccount “Personal Tax Payments”
- 5200 rub. (RUB 40,000 × 13%) - personal income tax is calculated on monthly salary;

DEBIT 70 CREDIT 51 (50)

18,800 rub. (40,000 rubles – 16,000 rubles – 5,200 rubles) - monthly salary paid.

DEBIT 68 subaccount “Personal Income Tax Payments” CREDIT 51
- 5200 rubles - personal income tax is transferred to the budget.

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The law does not say how to calculate salary advances. But it is known that in Salaries must be paid to employees every six months or more often (withArticle 136 of the Labor Code of the Russian Federation). We have provided examples and calculations for three possible options.

You cannot pay money once a month - this is a direct violation of the Labor Code. Even if the employees themselves write statements with the following wording: “I ask you to pay me a salary once a month,” this will not save you from troubles during an audit.

For paying a salary once a month, the company faces a fine, even if the employee himself refuses the advance.

The Labor Code speaks of paying wages at least every half month. There is no concept of advance in it. This is what we usually call the payment for the first half of the month - from the 1st to the 15th. Thus, it is impossible to establish the amount of the advance only on paper. For example, 1000 rubles for all employees. And officials have been warning about this for a long time (see letter of Rostrud dated September 8, 2006 No. 1557-6).

How to calculate a salary advance: three examples

How to calculate an advance - a percentage of salary

The simplest formula for calculating an advance payment looks like this:

The main disadvantage of this method is that it does not take into account the time actually worked in the first half of the month. And this mandatory requirement(see letter of Rostrud dated September 8, 2006 No. 1557-6).

A percentage of the salary does not meet this requirement. It doesn’t matter whether it’s January or July, the advance will be 40 percent of the salary. That is, with this method of calculation, in some months you will have to pay the employee an advance for days not worked.

Let's look at how to calculate an advance using an example. In the first half of May 2017, when the period from May 1 to May 15 is 8 working days. Whereas in the second half of the month there are 12 of them. That is, the employee will not earn half the salary.

“The employee’s salary consists of a salary of 40,000 rubles. The regulations on remuneration stipulate that the salary for the first half of the month is 50 percent of the salary. The salary amount for the first half of the month will be 20,000 rubles. (RUB 40,000 × 50%). The employee received an advance payment for May on May 16. And on May 17 he quit. His salary for May will be: 40,000 rubles. : 20 days × 10 days = 20,000 rub. It turns out that he already received this money as an advance. And there is nothing to withhold personal income tax from.”

Yes, during inspections labor inspectors, as a rule, do not pay attention to this point. But there may be a problem with personal income tax. If the salary advance (salary for the first half of the month) turns out to be more than the amount that the employee actually earned, and he quits, the last salary may not be enough to personal income tax payment. In addition, this method is not suitable for those employees whose wages depend on the work done.

How to calculate an advance that takes into account working days in the first half of the month

“The employee’s salary is set at 40,000 rubles. The Regulations on Remuneration say that wages for the first half of the month are paid for the days actually worked in the period from the 1st to the 15th of a given month. The employee worked fully for the first half of May. There are a total of 20 working days in May. Thus, the amount of the salary advance for May 2017 will be: 40,000 rubles. : 20 days × 8 days = 16,000 rubles.”

This method is suitable for any wage system. But it has one flaw. There is no need to withhold personal income tax from the advance amount. You will withhold all tax when paying the final salary. And the salary for each half of the month should be approximately equal amounts without taking into account bonuses (letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709). The following method can solve this problem.

How to calculate a combined advance

The best way to calculate an advance is a combination of the first two. That is, you calculate the salary advance based on the days worked, but reduce it by a special factor. For example, by 0.87 - that is, adjusted for personal income tax.

“The company calculates the advance based on the actual time worked, adjusted by a factor of 0.87. The employee's salary is 30,000 rubles. The company has a regular five-day work schedule. During the period from April 1 to April 15 inclusive, the employee worked 10 working days. They must be paid. This means that he needs to accrue wages for the first half of the month in the amount of 13,050 rubles. (RUB 30,000: 20 days × 10 days × 0.87). The employee does not have rights to deductions for personal income tax. At the end of the month, you will pay him the same 13,050 rubles. (30,000 rubles – 30,000 rubles × 13% – 13,050 rubles).”

Of course, in other months this rule may not be followed to the nearest ruble. But the coefficient will allow you to avoid problems with personal income tax if an employee gets sick or takes a vacation at his own expense in the second half of the month.

When should I pay the advance?

The interval between the dates of salary payment for the first and second half of the month and vice versa should be equal, that is, approximately 15 days - from 14 to 16 depending on the month. And just as in the case of a monthly salary, if the day of payment of the salary advance falls on a weekend, it must be transferred the day before.

In this case, the advance can be paid any day until the end of the month. Since the fall of last year, a clear rule has appeared in the Labor Code, according to which it is necessary to pay an employee for the month no later than the 15th day of the next month (Article 136 of the Labor Code of the Russian Federation). This means that the deadline for a salary advance is the last day of the current month.

“Suppose you decide to pay your salary for the month on the 15th. In this case, do not write that you will issue salaries for the first half of the month on the 30th. Firstly, there is no such day in February. Secondly, in other months the 30th may be either the last or the penultimate day. And if you pay an advance on June 30, personal income tax must be withheld from it immediately (definition Supreme Court RF dated May 11, 2016 No. 309-KG16-1804). When paying on May 30, such an obligation does not arise. The result is confusion. To avoid it, you have to write like this:

“Wages for the first half of the month are paid to the company on the last calendar day of the current month (February 30, 31 or 28 (29)."

But officials can find fault with this wording - after all, the payment day must be specific.”

In addition, the payday for the second half of the month will coincide with the deadline for paying insurance premiums, so you may not have time to calculate and pay your premiums.

Therefore, to avoid claims, do not delay paying your salary until the 15th. Pay it no later than the 5th or 10th.

How to calculate personal income tax from an advance payment

Personal income tax is calculated based on the results of the month for which income was accrued (clause 3 of Article 226 of the Tax Code of the Russian Federation). It doesn't matter how you decide to calculate the advance. This tax must be withheld at the time of payment of income to the employee (clause 4 of Article 226 of the Tax Code of the Russian Federation). The date of receipt of income in the form of salary is recognized (clause 2 of Article 223 of the Tax Code of the Russian Federation):

• the last day of the month for which it was accrued;
• the last day of work of an employee in the organization if he is dismissed before the end of the month.

Until one of these dates occurs, the amount of income cannot be determined. Therefore, when paying an advance on wages, do not withhold personal income tax. Both the Ministry of Finance and the Federal Tax Service agree with this (letters dated July 22, 2015 No. 03-04-06/42063, dated July 25, 2014 No. BS-4-11/14507).

• Note: what will happen for non-payment of salary advance?
• If you pay your salary once a month, inspectors from Rostrud will easily identify this fact and issue a fine. Its size is from 30,000 to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). According to inspectors, paying employees salaries once a month worsens working conditions compared to those provided for Labor Code. This norm cannot be changed even with the consent of the employees (Article 9 of the Labor Code of the Russian Federation).

But if the company issued a salary advance on the last day of the month, personal income tax must be withheld from it. The reason is the same - wages become taxable income on the last day of the month for which they are calculated. On this day the company is obliged to calculate personal income tax. Since the advance payment is paid on the last day of the month, then tax must be withheld from it immediately (ruling of the Supreme Court of the Russian Federation of May 11, 2016 No. 309-KG16-1804).

It turns out that with such payment terms, personal income tax must be withheld from each part of the salary. Do the same if the company pays off salary debts. In this case, the concept of an advance simply cannot exist.

How to calculate insurance premiums from an advance payment

Insurance premiums are calculated on the last day of the month based on the results of all remunerations for a given period (clause 1 of article 421 of the Tax Code of the Russian Federation, clause 9 of article 22.1 Federal Law dated July 24, 1998 No. 125-FZ). Insurance premiums are not charged separately for the advance amount.

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