How to pay an employee an advance after a vacation. When should an employee be paid an advance if he is on vacation? Advance if the employee was on vacation

Advance on Salary and Personal Income Tax from Advance

Advance on Salary

The concept of "salary advance" is absent in the Labor Code of the Russian Federation.

However, Article 136 of the Labor Code of the Russian Federation obliges the employer pay wages to employees at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract.

Thus, based on the norms of the Labor Code of the Russian Federation, the advance paid for the first half of the month is part of the salary.

Sincerely, Lidia Yurievna.

According to Advance payment during vacation. 129 of the Labor Code of the Russian Federation, wages are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

If the employer finds this possible, then at the request of the employee, along with vacation pay, wages can be paid ahead of schedule.

Rationale for the conclusion:

According to part nine of Art. 136 of the Labor Code of the Russian Federation, three days before the start of the vacation, payment is made only for the vacation itself. The Labor Code of the Russian Federation does not require, simultaneously with the payment of vacation pay, to pay for periods of time actually worked on the day of vacation.

Consequently, on the eve of the vacation, the employer must pay the employee only the average earnings for the days of vacation (Article 114, Article 139 of the Labor Code of the Russian Federation).

Wages for vacation workers for the period of work before the start of vacation are paid within generally established terms - on the day determined by the internal labor regulations, collective agreement, employment contract (part six of Article 136 of the Labor Code of the Russian Federation).

However, the Labor Code of the Russian Federation allows for an improvement in the employee’s position compared to the prescribed requirements. From Art. 136 of the Labor Code of the Russian Federation it follows that wages can be paid more often than every half month. Therefore, the employer can pay the employee wages for the days worked before the vacation, simultaneously with vacation pay, that is, before the salary payment deadlines established by the employer.

The date of payment of wages must be agreed with the employee.

If the early payment of wages is a one-time payment, then, in our opinion, a statement written by the employee and endorsed by the employer, in which a request will be expressed to pay wages ahead of schedule, is sufficient.

If you plan to continue to pay wages ahead of schedule to those employees who go on vacation, then we recommend that the corresponding condition be fixed in the internal labor regulations, other local regulations, a collective agreement or in employment contracts with employees.

Prepared answer:

Expert of the Legal Consulting Service GARANT

Gabbasov Ruslan

Response quality control:

Reviewer of the Legal Consulting Service GARANT

Comments

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And I believe that I can deservedly rest for 64 days as I do as a teaching staff.
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Topic: Types of vacations
Published by Ivan Borisov at 15:03

Visitors to the legal consultation asked 10 questions on the topic “employee”. On average, the answer to a question appears within 15 minutes, and to a question we guarantee at least two answers that will begin to arrive within 5 minutes!

Please clarify the payment situation in my case. In December I worked for 3 days, then was on sick leave until the 15th of the month. The boss did not write me an advance, citing the fact that since 12/16/2010

Is it possible not to issue an advance to HOA employees if they do not want it and have written statements to the accounting department asking for salary payments to be made once a month? 01/17/2015

Hello! If an accountant overpaid an advance to an employee and then withheld the excess amount from the salary, notifying the employee only verbally (no documents were drawn up in writing), is 07/10/2014

A month ago, an employee was mistakenly transferred to another personal account in Sberbank using a payment order. To a pensioner’s card. The person refused to write an application to Sberbank for permission to withdraw from 10.21.2014

Hello! Is a part-time employee paid or not? Does an employee, based on his personal application, have the right to ask the employer to pay him a salary once a month? Thank you.

Question: Do I have to pay an advance on the 20th of the month if the employee goes on vacation on the 22nd? And one more thing: is it necessary to pay an advance if the employee was on vacation for the first half of the month? (General Book, 2010, n 12)

Question: Do I have to pay an advance on the 20th of the month if the employee goes on vacation on the 22nd? And one more thing: is it necessary to pay if the employee was on vacation for the first half of the month?

Answer: There is no concept of “advance” in the Labor Code of the Russian Federation. Salaries must be paid to employees every six months. And only for the days worked during these fortnights. Therefore, on the 20th, you need to pay the employee wages for the period from the 1st to the 15th of the month.

Advance payment if the employee is on vacation

Annual paid leave is based on actual time worked. But labor legislation does not prohibit granting leave in advance, that is, until the employee has the corresponding right. The employee will have to work “advance” vacation days. If he quits without working the period for which he has already used vacation, the question arises of returning the previously accrued amount of vacation pay.

Article 137 of the Labor Code of the Russian Federation gives organizations the right to return overpaid vacation pay by deducting from the salary given to the employee upon dismissal.

Advance payment

Payment procedure. It is legal if the employee has not worked for a full month (was on vacation or sick leave for a week or two). They don't pay him an advance? Please answer.

According to Art. 129 of the Labor Code of the Russian Federation, wages are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

Part 6 of Art.

Payment of salary along with vacation pay.

Please tell me. Payment of wages in the organization is made until the 15th, and advance payment until the 30th. The employee goes on vacation on the 1st. On the 27th he also receives vacation pay. Should we pay the entire salary before going on vacation? If an employee wanted to receive a full salary for the entire month before going on vacation (and the month had not yet been completed), should he inform the accounting department about this and write an application for early payment of salary, and not refer the fact that they have always paid both vacation pay and wages, and you should do the same.

How to get an advance after your vacation?

Vacation. How long do you prepare for it, and how quickly does it fly by? The day inevitably comes when it's time to get back to work. During your vacation, you don’t want to deny yourself anything. A tourist trip, shopping, meeting with friends - everything requires a lot of money. The next paycheck is still quite far away. What to do? Of course, contact your employer and ask for an advance payment, which will come in handy more than ever to pay off accumulated bills, fill the refrigerator with groceries and make other necessary purchases.

How much advance should I pay to my employees?

There is no legal definition of an advance. According to part six of 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. The part of the salary paid for the first half of the month is traditionally called an advance.

But in accordance with part one of Art.

Can someone, such a fool, explain to me why after a vacation the salary is not paid for a whole month? How do other people survive, I wonder? I’m already in despair, I regret that I allowed myself to rest at all. My husband went on vacation and received his vacation pay in August. I went back to work on September 27th. I received the advance payment after my vacation only on November 5th. Because of this, we can’t get back on our feet, the poverty is terrible. And he also couldn’t help but go on vacation - after being fired from his previous job, he hadn’t been on vacation for two years, and the work was hard - it was imperative to restore his health, especially since we live in the far north.

Advance payment (question for accountants)

I returned from vacation on July 11th. Employees of the organization (government agency) receive it on the 22nd of the month. I didn’t receive it. Question: Is this due to the fact that I didn’t work for half a month after my vacation (although I worked exactly 2 weeks) or something else, and is this legal? If possible, send me to the Labor Code or something, I just didn’t find information specifically on the timing of the accrual of the advance payment (more precisely, part of the salary) for those who did not start working on the 1st of the month.

Advance payment

Advance payment procedure. It is legal if the employee has not worked for a full month (was on vacation or sick leave for a week or two). They don't pay him an advance? Please answer.

Part 6 of Art.

How to pay an employee an advance after a vacation

In accordance with Part 6 of Article 136 of the Labor Code of the Russian Federation, the employer is obliged to pay wages to employees at least every half month on the day established by the internal labor regulations, collective and labor agreements.

How to fulfill this requirement if the employee for some reason did not actually work at that time? Rostrud specialists recommend that employers, in addition to formally complying with the requirements of Article 136 of the Labor Code of the Russian Federation regarding the payment of wages at least twice a month, when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work) (Rostrud letter dated September 8, 2006 No. 1557-6) .

In this case, the norm of Part 6 of Article 136 of the Labor Code of the Russian Federation on the payment of wages at least twice a month is not violated, because the Labor Code does not require paying the employee an advance for time not actually worked.

If an employee worked at least one day before or after the vacation, the size of his advance payment will depend on what payroll method is adopted in the organization:

The provisions on the procedure for paying wages (advance payments) must be included in the collective agreement, internal labor regulations, and employment contracts with employees (Rostrud letter No. 1557-6 dated September 8, 2006).

If wages for the first half of the month are paid to employees for the time actually worked, this will be wages.

How to get an advance after your vacation?

How much advance should I pay to my employees?

But in accordance with part one of Art.

When should an employee be paid an advance if he is on vacation?

Hello! In our company, an employee decided to go on another vacation from August 16 to August 31. We paid him vacation pay as required for three days. Our advance payment is scheduled for August 20th and wages for the 2nd half of August are paid on September 5th. When are we obliged or when can we pay him wages for the 1st half of August - in advance, on the day of issuance of vacation pay, or is it possible that we pay him wages for the period from August 1 to August 15 (advance payment) - on September 5th ? And if we must pay on the appointed date for the enterprise, then what if the employee is on vacation during this period, and he receives an advance at the cash register? What to do in such a situation, call an employee back from vacation? Can you explain please.

Advance is a part of the employee’s total profit, payments of which are due every month. Based on current legislation, every employer is obliged to comply with this requirement.

The first part of the salary is paid as an advance, and the second part is the main one. There is a practice among management when employees are forced to sign a statement refusing to pay an advance.

In this case, wages are paid in full once a month. From a legal point of view, such actions are unjustified and the employer has no right to force such a procedure.

What is an advance?

After vacation, the rules for planned payments are enshrined in the following regulatory documents:

Labor Code of the Russian Federation (provisions 133,136). The documentation specifies the procedure for paying the advance and the conditions under which the employee can apply for it;
The Code, which specifies the full range of administrative violations by the employer and what punishment corresponds to each article;
Documentation from the Tax Service;
Letter from the Ministry of Labor, numbered 1557-6.

Advance amounts

The amount of the advance depends on the size of the salary.

After vacation, it must be calculated by the accounting department. However, its size must be less than 50% of the total amount of the payment.

This rule is also enshrined in the relevant regulatory documents. The minimum size should not be lower than the fixed rate.

There are two ways to calculate the advance, which are used by accounting employees:

calculating the amount of the advance taking into account the amount of time worked. In this case, the main document is the attendance sheet, on the basis of which the advance is calculated.

It is appropriate to use the following formula: salary + additional bonus/total number of hours worked * amount of time worked within 15 days;

the second option is used less frequently, since the calculation is based on a fixed bet size. As a rule, this method is used in commercial structures, and the formula for calculation will be as follows: salary + additional bonus (if any) * fixed rate.

As for bonuses, this may be overtime.

It is worth noting that medical care, financial payments under certain circumstances, or payments of social packages are not included in the allowances item.

Vacation and advance payment, possible nuances

Special procedure for paying an advance after a vacation.

Based on current legislation, the advance must then be paid if the employee was on his required rest. In this case, the advance amount is paid 100%.

It is worth noting that there are some nuances that are regulated by a letter from Rostrud in 2006.

Thus, experts created a series of recommendations in which it was proposed to calculate the amount of the advance after vacation in accordance with the amount of time actually worked, regardless of whether he was entitled to vacation.

Based on such requirements, the procedure for calculating the advance payment occurs in the following format:

An employee has every reason to ask for an advance payment if he worked at least a day in the first half of the month;
An employee does not receive an advance payment if he has not worked at least one day in the first part of the month.

If the employer decides to use this advance payment scheme, then this will not be a violation of the current legislative framework, since the employee receives an advance for the period of time worked, so there is no infringement of the employee’s rights.

Taxation

Controversial situation when calculating tax on advance payments.

A controversial situation arises in determining the taxation of an advance payment. Today, even judicial practice is not able to fully determine this issue.

Turning to the Tax Code of the Russian Federation, you can see that the employee is obliged to pay tax on the profit he receives for the work done.

In this case, each employer acting as a tax agent is obliged to calculate the amount of tax along with the amount of salary. With the advance part, the situation turns out to be somewhat more complicated, since there is no clear definition of whether the advance should be considered an income item.

Most experts believe that taxes should be calculated and deducted directly from the second part of the profit received, the payment of which most often occurs in the second half of the month. Since it is paid in the first half, it is not taken into account in calculating the tax, which is withheld by the employer for further payment.

It is important to note that personal income tax is also calculated once a month, when it is accrued.

Before this date, the amount of the advance payment received is not included in the execution of this scheme.

As for non-standard situations in which an advance is calculated after a vacation, each case must be calculated individually, also based on the provisions of the established legislative framework.

In this video you will learn how to retain overpaid vacation pay.

Form for receiving a question, write yours

In accordance with Part 6 of Article 136 of the Labor Code of the Russian Federation, the employer is obliged to pay wages to employees at least every half month per day, internal labor regulations, collective and labor agreements.

Has the right to receive an advance if you worked at least one day in the first half of the month;

You will not receive an advance if you did not work a single day in the first half of the month (for example, you were on vacation).

If an employee worked at least one day before or after the vacation, the size of his advance payment will depend on what payroll method is adopted in the organization:

- — the amount of the advance depends on the actual time worked;

Advance - the amount of the advance does not depend on the actual time worked.

Salary for actual time worked

If wages for the first half of the month are paid to employees for the time actually worked, this will be wages. It is accrued to the employee based on the amount of his salary and the number of days actually worked in the first half of the month, indicated in the time sheet according to the unified form No. T-12 (T-13) or a form independently developed by the employer.

Example. M.P. Granatov works at Dary Leta LLC. In the collective agreement of the organization, internal labor regulations, employment contract with M.P. Granatov established that wages for the first half of the month are calculated for the time actually worked by the employee. From September 2 to September 8, 2013 M.P. Granatov was on annual paid leave. In what amount will he receive an advance payment for the first half of September 2013 (payment is made on September 16, 2013), if his monthly salary is 30,000 rubles, and according to the production calendar for 2013 there are 21 working days in September?

According to the work time sheet for the period from September 1 to September 15, 2013, M.P. Granatov worked 5 working days. The employee will receive wages for the first half of the month in the amount of 7143 rubles. (RUB 30,000: 21 work days × 5 work days).

When calculating wages for actual time worked, the employee will receive less in those months of the calendar year in which there are weekends and non-working holidays in the first half of the month (in January, March, May, June and November).

At the same time, the amount of wages for the month will not change because it does not depend on the presence of non-working holidays in the calendar month (Part 4 of Article 112 of the Labor Code of the Russian Federation).

The disadvantage of the calculation method of calculating salaries is that in practice not all organizations can use it. In particular, this will be difficult for companies that:

An employee’s salary depends on the result of his work for the month, so it is impossible to objectively calculate the interim payment;

There are separate divisions in the regions and it is not possible to receive time sheets twice a month.

Advance payroll method

With the advance method, wages for the first half of the month and the second should be accrued in approximately equal amounts (excluding bonus payments). This ratio of monthly earnings payments is recommended in the letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709.

But the most optimal payment ratio is 40% of the monthly salary. This advance amount was obtained by calculation. If we take into account that after withholding personal income tax, the employee receives 87% of the salary, then half will be 40% of the monthly salary (87%: 2 = 43.5%). The advance paid in this amount is as close as possible to the employee’s salary.

Example. Let's use the condition of the example above, but change the method of calculating the advance payment. In the company’s collective agreement, internal labor regulations, employment contract with M.P. Granatov established that the amount of wages for the first half of the month is 40% of the salary. What is the size of M.P. Will Granatov receive an advance for the first half of September 2013?

With the advance payroll method, it does not matter how many days M.P. worked. Garnets for the period from September 1 to September 15, 2013. Therefore, M.P. Granatov will receive an advance in the amount of 12,000 rubles. (RUB 30,000 × 40%).

A disadvantage of the advance payroll method is the possible overpayment of wages to an employee if he receives an advance for time not actually worked (for example, for days of temporary disability) or quits during the period from the date of accrual of the advance for the first half of the month until the end of the month. However, the employer can withhold the amount of the unearned advance payment issued to pay wages from the employee’s salary on the basis of paragraph 2 of part 2 of Article 137 of the Labor Code of the Russian Federation. The employer has the right to make a decision on withholding (Part 3 of Article 137 of the Labor Code of the Russian Federation and letter of the Federal Tax Service of Russia dated June 30, 2008 No. 20-12/06114):

No later than one month from the date of expiration of the period established for the return of the advance;

Provided that the employee does not dispute the grounds and amounts of the withholding.