Interest on delayed wages. Calculation of interest (compensation) for delayed payment of wages

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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 – cash payment 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 Russian Federation significant.

What payments can there be?

Different categories of citizens can receive compensation. Let's consider what classification of payments is used:

1. Transfers to the mother or other person actually caring for the child, if an employment contract has been concluded with the organization.
2. Payments to the mother who bears - for the duration of her stay in.
3. Amount per child, whose upbringing is /.
4. Funds for a student who took academic leave based on indications from a medical institution.
5. Payment to those who care for sick relatives.
6. Payments to people with disabilities(for transport maintenance, for gasoline, treatment in a sanatorium).
7. Funds for a disabled person to maintain a guide dog.
8. Amount to a person who is a forced migrant.
9. Funds for victims of political repression.
10. 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 contains:

• 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 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 the payment for sick leave, vacation pay, etc. Two factors are taken into account:

• billing period (year);
• the amount of money earned.

If the employee did not work 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 in the time sheet the days when the employee used 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.

How to determine the period of salary delay

The organization must have specific salary payment date. It is impossible to establish the period during which the salary must be paid, rather than a specific day for its payment. If the payment day coincides with a non-working day, the salary must be paid the day before.

In this regard, the period of delayed wages is defined as the number of days by which the payment is overdue. The first day of delay is the day following the due date for payment of wages. The last day of delay is the date of actual payment of wages. This procedure is established in the Labor Code of the Russian Federation.

When calculating compensation, determine the duration of the delay in salary payment in calendar days. Article 236 of the Labor Code of the Russian Federation states that compensation must be calculated for each day of delay. Reasons for excluding weekends and holidays from this period holidays, No.

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Formula and example for calculating compensation for delayed wages

Compensation for delayed wages is calculated according to the formula:

Compensation for delayed wages

Salary arrears

1/150 key rate
(or greater percentage determined by the organization)

Number of days of delay

An example of calculating compensation for late wages

In our case, the amount of compensation is established in the collective agreement. The following salary payment deadlines are also established:

On the 20th – an advance of 40 percent of the salary;

5th – final payment.

According to the collective agreement, compensation for delayed wages is 0.06 percent for each day of delay.

The organization paid the final payment for December 2013, as well as the entire salary amount for January 2014, on February 16, 2014.

The amounts owed and the delay period were:

300,000 rub. (final payment for December 2013) – 47 days (from January 1 to February 16, 2014 (January 1–8, 2014 are holidays, so wages for December must be paid on December 31, 2013));

300,000 rub. (final calculation for January 2014) – 11 days (from February 6 to February 16, 2014).

Along with the arrears of wages, the organization paid compensation for the delay.

Amount of compensation for delayed wages amounted to:
300,000 rub. × 47 days × 0.06% + 250,000 rub. × 27 days × 0.06% + 300,000 rub. × 11 days × 0.06% = 14 490 rub.

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Compensation calculator for late wages

calculates the amount of debt the organization owes to the employee for the use of his money according to.

Article 236. Financial liability of the employer for delay in payment of wages and other payments due to the employee

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 amount in force at that time of the unpaid the period of amounts for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive. The amount of monetary compensation paid to an employee for late payment of wages may be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of the employer’s fault.

Calculator " Compensation for delayed salary payment“calculates compensation for the use of an employee’s money in the event that the employer delays payment of wages to the employee.

So, to calculate compensation for delayed wages, fill out the “Salary payments” table. When filling out the table, you should pay attention to a clear indication of the dates of the due salary and actual payments, since the amount of compensation depends on them. In the data given as an example, these dates coincide, in real life it may be different. For example, the salary should be on the 15th, but is not paid in full on the 20th, in this case you need to enter two lines, filling the corresponding columns with zeros (actual payment on the 15th = 0 and due salary on the 20th = 0) .

A parameter has been added to the Compensation for Delayed Salary Calculator that capitalizes interest when salary payments are delayed by more than a year. This is done because the Central Bank Refinancing Rate is the amount of interest on an ANNUAL basis payable to the country's central bank for loans provided to credit institutions. Thus, interest on bank loans is subject to capitalization once a year (as a rule). But, unfortunately, Article 236 of the Labor Code of the Russian Federation does not stipulate such subtlety. But, since the basis for calculating compensation is the Central Bank refinancing rate, it is necessary to correctly take into account its features, i.e. if payment terms are missed by more than 1 year, make appropriate capitalization of compensation amounts.

The driver S. Ivanov’s salary is 25,000 rubles. On April 23, 2019, he was paid an advance in the amount of 10,000 rubles, and his salary was 11,750 rubles. (RUB 25,000 - RUB 10,000 - (RUB 25,000 x 13%))

Payment of wages was delayed by 14 days. The refinancing rate of the Bank of Russia on the payment date is 8.25% (instruction of the Bank of Russia dated September 13, 2012 No. 2873-U). Thus, compensation for delayed payment of wages will be 45.24 rubles. (RUB 11,750 x 8.25°%: 300 x 14 days) only - May 24, 2019.

Compensation calculator for late wages

You must calculate and pay compensation at the request of the employee for whom you have delayed wages, vacation pay, benefits and other payments directly related to the performance of job duties (hereinafter referred to as wages). If you do not do this, the employee may (or go to court), who will not only be required to pay compensation, but also fined. Organization – for 30,000–50,000 rubles. and its manager - by 1000–5000 rubles.

Compensation is accrued from the day following the last day of the established salary payment period until the day of actual payment ().

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Fines for late wages

One of the types of liability of the employer and other representatives authorized by him in the prescribed manner for delaying the payment of wages to employees and other violations of wages is disciplinary liability.

The head of the organization and his deputies may be held accountable at the request of the representative body of workers. The employer is obliged to consider the application of this body about the violation by the head of the organization, his deputies of laws and other regulatory legal acts on labor, the terms of the collective agreement, agreement and report the results of the consideration to the representative body of workers. If the facts of violations are confirmed, the employer is obliged to apply disciplinary action to the head of the organization and his deputies, up to and including dismissal ().
An employment contract with the head of an organization can be terminated, in addition to the grounds provided for by the Code, and on other grounds provided for by the employment contract (). These may include violation of the law on wages.

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Employer's financial liability for delayed wages

Violation by the employer of deadlines for payment of wages and other amounts due to the employee may also result in financial liability.

The head of the organization bears full financial responsibility for direct actual damage caused to the organization. That is, the employer (owner) can recover the amount of damage caused from the head of the organization.

Such damage may arise because the employer is obliged to:

a) in case of violation of the established deadline for payment of wages, vacation pay, dismissal payments and other payments due to the employee, pay them with interest (monetary compensation) for each day of delay, starting from the next day after the established payment deadline until the day of actual payment, inclusive (Art. 236).

For each day of delay in salary, the organization is obliged to pay the employee compensation amounting to at least 1/150 of the refinancing rate of the Central Bank of the Russian Federation of the payment amount ().

The accrual of interest in connection with late payment of wages does not exclude the employee’s right to indexation of the amounts of delayed wages due to their depreciation due to inflation!

b) compensate the employee for the earnings he did not receive in all cases of illegal deprivation of his opportunity to work, in particular when he suspends work in case of delay in payment of wages, since continuation of work in case of violation of the established deadlines for payment of wages or payment of it not in full is considered forced work that is prohibited by law;

c) compensate in cash in the amounts determined by agreement of the parties to the employment contract for moral damage caused to the employee by unlawful actions or inaction of the employer.

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Administrative liability for delayed wages

For violation of labor legislation, including the provisions of the law on the timely and full payment of wages to an employee and all other amounts due to him, administrative liability is also provided in the form of the imposition of an administrative fine on officials.

According to the company's officials, they can be fined from 1,000 to 5,000 rubles, and the organization itself - from 30,000 to 50,000 rubles.

If repeated violations are detected, the head of the enterprise faces disqualification for a period of one to three years.

During this period, they are prohibited from holding leadership positions in the executive body of a legal entity, joining the board of directors and carrying out entrepreneurial activities to manage the company.

Note: More than 50% of violations for which this type of punishment is imposed are related to wages.

Administrative liability can only be brought to judicial procedure.

When identifying an employer’s debt to pay wages, regardless of how long ago it was formed, state labor inspectors issue orders to repay it within a period of no more than a month. In this case, payments must be made to both working and dismissed employees, regardless of the date of separation. The inspectorate keeps records of wage inspections and their results, as well as a register of employers who have violated labor laws and have been brought to administrative liability. Information about violating managers is sent to the prosecutor's office.
The latter may be subject to criminal liability for non-payment of wages.

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Criminal liability for late wages

Non-payment of wages, pensions, scholarships, benefits and other payments for more than two months, committed by the head of an organization, regardless of the form of ownership, out of selfish or other personal interest, entails criminal liability (Article 145.1 of the Criminal Code of the Russian Federation).

Article 145.1 of the Criminal Code of the Russian Federation. Non-payment of wages, pensions, scholarships, benefits and other payments

1. Failure to pay wages, pensions, scholarships, allowances and other payments established by law for more than two months, committed by the head of an organization, an employer - an individual out of mercenary or other personal interest - is punishable by a fine in the amount of up to 120,000 rubles or in the amount of wages or other income of the convicted person for a period of up to one year, or by deprivation of the right to hold certain positions or engage in certain activities for a term of up to five years, or by imprisonment for a term of up to two years.

2. The same act, which entailed grave consequences, is punishable by a fine in the amount of 100,000 to 500,000 rubles or in the amount of the wages or other income of the convicted person for a period of one to three years, or by imprisonment for a term of three to seven years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years or without it.

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Workers have the right to suspend work

The resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 indicates that when resolving disputes related to late payment of wages, the courts should keep in mind that, by virtue of Art. 142 of the Code, an employee has the right to suspend work, provided that the delay in payment of wages was more than 15 days and the employee notified the employer in writing about the suspension of work.

It is necessary to take into account that, based on this norm, suspension of work is allowed not only in cases where a delay in payment of wages for a period of more than 15 days occurred due to the fault of the employer, but also in the absence of such.

Since it does not oblige the employee who suspended work to be present at his workplace during the period of time for which his work was suspended, and also taking into account that by virtue of Part 3 of Art. 4 of the Code, violation of established deadlines for payment of wages or payment of wages not in full amount shall be to forced labor, he has the right not to go to work until the delayed amount is paid to him. (clause 57 of the Resolution)

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Tax consequences of non-payment of wages

Delays in wages may be accompanied by tax sanctions if the organization fails to repay all obligations to the budget within the established time frame, including insurance premiums and personal income tax.

According to non-payment or incomplete payment of social tax amounts, as well as on the income of individuals as a result of underestimation of the tax base, other incorrect calculation of budget obligations or other unlawful actions (inaction) entail a fine of 20% of the unpaid tax amounts.

If these actions are performed intentionally, the fine will increase to 40% of the non-payment amount.

If an organization paid taxes late, it will have to pay a penalty to the budget for each calendar day of delay, starting from the day following the payment date established by law. According to the Tax Code, penalties are calculated at 1/150 of the current key rate of the Central Bank.

Similar penalties are prescribed for cases of non-payment or delay in payment of contributions to mandatory pension insurance and from industrial accidents and occupational diseases.

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Entries in the accounting of compensation for delayed payment of wages

Compensation for the delay is paid along with the repayment of arrears of wages. These costs are accounted for using . Payment of compensation for delayed wages is not related to expenses for ordinary activities. Compensation is a sanction for violation of the terms of an employment (collective) agreement.

In accounting, take this payment into account in other expenses (clause 11 of PBU 10/99). The accrual of compensation is not related to calculations of wages, so reflect it on account 73 “Settlements with personnel for other operations” (Instructions for the chart of accounts).

In accounting, reflect the accrual of compensation by posting:

Debit 91-2 Credit 73 – compensation for delayed wages has been accrued.

Compensation is calculated on the day the salary is paid. Only at this moment can the amount of expenditure be accurately determined, and, accordingly, the requirements of paragraph 16 of PBU 10/99 will be met.

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1. 
   Given sample text complaints to the prosecutor's office about non-payment of wages.

The key point in the labor relations of the parties is the timely fulfillment of the employer’s monetary obligations towards the employee. They are formed by paying the employee in a previously agreed amount, as well as social and subsidy payments. The law regulates financial settlements with employees twice a month.

Payment of wages and compensation

The head of a business entity has the right to independently determine the days on which payments will be made. Information about the procedure for conducting them by the employer and their schedule is displayed in the internal documentation of the enterprise, as well as in the employment contract with the employee. Failure to comply with payment deadlines can cause quite a lot of problems for the employer, since from this perspective it creates additional financial liability to the employee. How can he prove his rights to an increase in payment, and how to calculate compensation for delayed wages?

Deadlines for payment of wages

Labor legislation regulates the employer’s obligation to make payments classified as wages at least once every 15 days.

Setting specific deadlines is within the competence of the company director. He has the right to set any payment dates, provided that they do not go beyond 15 days calculated from last day accounting period. Information must be reflected in the internal documentation of the organization and in the agreement with the hired employee.

The entire payment amount is divided into two parts: advance payment and main payment. Their value is determined by the director independently.

Violation of the law and self-imposed payment deadlines may result in the application of an additional measure of liability to the employer, expressed in the accrual of penalties for delayed payment of wages for each overdue day before the actual payment date.

This rule applies not only to wages for employees, but also to social and hospital benefits, bonuses and other types of accruals, including compensation upon dismissal and vacation payments.

Until 2016, an employer could carry out a financial transaction to transfer money to its employees over a three-day period, but today the payment must be made strictly on the specified day.

Statement of claim

New Year's holidays are always characterized by long weekends and expenses. For this reason, payments of basic wages along with an advance payment in December are relevant. Violating the basic payment dates is prohibited by law, but it also regulates the possibility of a one-time postponement of the date to another date based on the order of the director.

Can compensation be accrued if payment is delayed upon dismissal of an employee?

If the employment agreement is terminated due to the dismissal of an employee, the employer must make a full settlement with him on the last day of work. If it falls on a weekend or holiday, the operation is postponed to the first working day. In practice, employers usually make all payments on the last day of work.

Timely failure to fulfill financial obligations is one of the special cases of delayed payment.

If the employee was not paid a salary allotted time, then the delay time begins to count for each overdue day. Calculations are carried out according to the standard scheme. If during the period of non-payment an increase in consumer prices was recorded, then indexation should be applied to the entire amount of debt. Delaying payment deadlines is considered an illegal action for which the company may be fined.

Order for compensation

The employee has the right to file a complaint with the labor authority the next day after the date of payment regulated by law. The employer will have to deal with authorized specialists from the labor inspectorate, prosecutor's office and court. Open proceedings will result in additional costs, since the defendant will be obliged to compensate for the costs of legal proceedings and pay for moral damage caused.

Compensation for delayed wages - 2019 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 deadline payment order client organization to transfer wages 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 untimely transferred wages to employees, and therefore 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, the employee was accrued 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 (conditionally) 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 "Compensation and personal income tax" .

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“Compensation for non-payment of wages on time: contributions” .

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.

It will be unpleasant for any employee if the payment of his wages is delayed. Unfortunately, such situations are not uncommon, and delays can sometimes be quite long - up to a year or even more.

In this article we will look at how and in what amount an employee can receive compensation for this.

What does the law tell us?

The Constitution of the Russian Federation guarantees all working citizens of Russia the right to receive full and fair remuneration for their work. In accordance with this, the rule on the payment of fair compensation for delayed wages and other payments due to the employee is established by the basic law of Russia regulating labor relations - Labor Code of the Russian Federation, Article 236. It is important that the obligation to pay interest on late payments is established not only for cases of delayed wages, but also for other payments: vacation pay, severance pay, social benefits, etc.

The obligation to pay wages is established at least twice a month, usually the 5th-7th and 20th-25th of each month. Accordingly, the fact of the delay begins to be recorded and interest accrues starting from the next calendar day after the expiration of the payment date established by the internal labor regulations.

The basic rule of calculation is the following - for each day of non-payment of wages or other benefits due to the employee, the company or individual entrepreneur is obliged to pay the employee compensation amounts expressed as a percentage of the amount of debt.

The amount of compensation is fixed in law, and it must be equal to or higher than one three hundredth of the Central Bank refinancing rate (discount rate) in force in the country during the delay period.

The amount of payment can be increased if such a norm is provided for by the collective agreement in force at the enterprise or in the industry, any local regulatory act, for example, a regulation on labor rights or on the procedure for paying wages, or an individual employment contract of the employee.

It must also be taken into account that the obligation of the company and its manager to pay compensation to the employee arises regardless of whether there are signs of guilt in his actions (inaction) that led to the delay or non-payment of wages.

Calculation formula

The formula for calculating employee compensation usually looks like this:

Amount of debt / 300 * refinancing rate of the Central Bank of the Russian Federation as of the current date / 100 * number of days of delay in payment.

Practical example:

The days of delay that have passed from the date of accrual of wages to the day of their actual payment are 30. The refinancing rate valid for the period of non-payment is 11%. The amount of unpaid wages as of the date of calculation of compensation amounted to 50,000 rubles.

Calculation: 50000/300*11/100*30 = 550 rubles.

Thus, the compensation to the employee amounted to 550 rubles.

Compensation is paid starting from the day following the day of advance or salary stipulated by the labor regulations or other local regulations, for each day of delay until the day of actual transfer of wages or other types of payments to the employee’s account or delivery to him. If the period during which the salary was withheld included weekends or holidays, they are taken into account in the same way as working days.

Such compensation is subject to personal income tax in accordance with Art. 217 of the Tax Code of the Russian Federation (clause 3, paragraph 11) is not taxed, but only within the limits not exceeding those established by the Labor Code.

If a collective agreement or other industry tariff agreement provides for an amount of compensation greater than that established by law, then the difference is subject to personal income tax.

It is important that if the day of payment of wages falls on a weekend or a day of a generally established state or regional holiday, then the salary must be paid on the working day that is the last before the weekend or holiday.

For example, if salary payment is set on the 5th, and the 5th is Saturday, then the salary must be paid on Friday, the 4th. Payment on Monday, the 7th, will be considered late, and the head of the company will have an obligation to pay compensation.

It should be taken into account that banking practice involves annual capitalization of interest. This means that once a year the accrued interest is added to the total amount of debt, and new interest is accrued on the existing debt with the added interest for the past year. You need to be aware of this right and demand exactly this calculation of payments if they are delayed by more than a year.

Manager's responsibility for late payments to employees

The law establishes the responsibility of the head of an organization for delays in payment of wages and for refusal to pay compensation. We are talking about the following types of responsibility:

• It all starts with the easiest type of responsibility - with disciplinary. It is established by 134, 195 and 342 articles of the Labor Code. In accordance with the norms of these articles, the employer (the state for state-owned companies, shareholders or founders for private companies), upon application of a trade union organization or other representative body of persons working at the enterprise, is obliged to apply to the manager or his deputy who has committed delays all disciplinary measures provided for by law - from reprimand before dismissal.
  The choice of punishment option is at the discretion of the owner of the organization. Of course, we must take into account that in order to make such an application, you must first create a representative body that unites workers.
• If the manager’s violation of the terms of payment of wages and the subsequent payment of compensation caused the enterprise material damage, then the employer can go to court so that the amount of this damage is recovered from the offending manager and returned to the organization. If the manager is truly guilty, then the court may decide to impose penalties.
• Provided and administrative responsibility. In accordance with Article 5.27 of the Administrative Code, an administrative fine may be imposed on the head of an enterprise for delaying wages and refusing to accrue compensation. The amount of the fine is quite significant; it varies from 30 to 50 thousand rubles.
  If a manager, after a one-time penalty, commits such a violation again, then he may be disqualified in court, that is, deprived of the right to work for leadership positions for a period of up to 3 years.
• Well, in egregious cases, the labor inspectorate can send materials against the violator to the prosecutor's office, which will submit them to the court to bring this manager to justice. criminal liability.

Actions of employees in case of delay in payments

It is not always worth contacting the labor inspectorate if wages are delayed for 1-2 days, but in case of longer delays, the employee has the opportunity to take advantage of the opportunities provided by law to encourage the employer to pay the delayed wages and other funds due to him.

Contacting the labor inspectorate at your location(legal address) of the employing company will be the employee’s first step in protecting his interests.

As one of the most effective measures to induce the employer to immediately pay the delayed amounts, the law provides the employee with the opportunity, starting from the 15th day of non-payment, to stop working for the entire time until wages are paid.

It is necessary to notify the administration about this in writing, making sure that a mark of delivery of the warning was received on the notification of delivery or on a copy of the application. Such insurance is mandatory, otherwise the employer may formally refuse to receive notice and declare refusal to work as absenteeism, which entails disciplinary liability up to and including dismissal.

It must be taken into account that refusal to work is impossible for civil servants and employees of enterprises that are engaged in issues of life support for the population (for example, energy workers, employees of communications or ambulance companies).

Video about late compensation

The video contains detailed instructions on the procedure for calculating and paying compensation: