Delay in wages for more than 15 days. Which days to take into account - calendar or working days? Salary commissions, who will the tax authorities call and what to answer

In the Labor Code, matters concerning wages, all chapters are devoted, starting with the 133rd and ending with the 158th. And it would not hurt to get acquainted with them every person. In addition, this document contains chapters in which there is information on such an urgent matter as According to the Labor Code, it is permissible, but everything has a limit. AND this case- not an exception.

Innovations

First of all, it should be noted that since 10/03/2016 the terms for the issuance of wages have changed. Also, in accordance with the letter of the Federal Tax Service dated August 29, 2016 No. 3H-4-17 / 15799, employees who are non-residents of Russia are prohibited from issuing salary in cash. Only bank transfer can be used.

Until 03.10.16, all organizations, in accordance with the obligation, had to issue wages to their employees at least every half month. If payments were made once every 30 days, then this was a direct violation of the law. More often, the accrual of legal remuneration was allowed. Ho not less often. Even if the employee himself asks about it in writing.

The new edition requires the organization to set exact, specific dates, and up to the 15th of the month. The wording general plan every employer is obliged to exclude. These include something like this: "Wages are calculated in the period from the 20th to the 25th." And the provision that payments must occur at least 2 times a month remained valid.

Article 142 of the Labor Code of the Russian Federation

Everything related to such a topic as salary arrears is described in it. According to the Labor Code, the following is stated: "If the employer or the one who is his authorized representative, allowed the untimely payment of the legal remuneration to the employee, then he must be held liable in accordance with federal laws and the Labor Code of the Russian Federation."

This chapter provides some organizations. This is what the Labor Code says: a salary delay that lasts more than 15 days is a legal basis for the state to suspend its activities. But before stopping going to work, each employee is obliged to draw up a notice in writing and pass it on to his superiors.

Exceptions

15 days according to the Labor Code is the basis for termination of work, but not in a number of exceptions. They are also indicated in article 142.

Suspension of work is not allowed during periods of state of emergency / martial law. Or during the action special measures introduced by the state in connection with the state of emergency.

Also, people serving in organizations of the BC RF, as well as employees of formations involved in ensuring the security of the state and the defense of the country, cannot stop working. The same applies to employees of search, law enforcement and emergency rescue structures, government officials.

But this is not the whole list of exceptions that the Labor Code contains. The delay in wages also makes it impossible to stop their work for people working in organizations that serve especially dangerous species equipment and production. And to workers in structures performing tasks related to ensuring the life of the entire population. This includes heating, energy saving, water supply, ambulance health care, communication, etc.

Further actions

Typically, after an employee has stopped working, management takes all possible measures to accrue legal remuneration to him. However, a person should not particularly care about this. Since even while he does not fulfill his duties, he retains his salary.

But he must go to his workplace the next day after he receives a notification from his boss that he is ready to calculate the delayed remuneration (always in writing). The amount is transferred to the card on the day the person returns to work.

Employer's responsibility

The above provisions are not all that the delay in wages under the Labor Code implies. It gives the employees the right to suspend their activities, but the employer is obliged to bear financial responsibility.

In accordance with article 5.27 of the Code of Administrative Offenses of the Russian Federation, an organization must pay a fine for such a misconduct, the amount of which ranges from 30 to 50 thousand rubles. The head of the enterprise may also incur administrative liability (under the same article), criminal (Article 145.1 of the Criminal Code of the Russian Federation) or disciplinary (Article 192 of the Labor Code of the Russian Federation). How serious the punishment is will depend on the severity of the violation.

In addition, the employer is obliged to pay compensation to his employees. Even if, due to the fault of the bank, there was a delay in salary.

By implies the calculation of compensation for a certain formula... Wage arrears must be multiplied by 1/300 of the refinancing rate and by the number of days of delay.

Ho the most serious punishment threatens the employer for the complete non-payment of salary for 2 or more months. In accordance with part 2 of article 145.1 of the Criminal Code of the Russian Federation, he may face imprisonment for a term of 2 to 5 years.

If the violation is not eliminated

There are special cases in which an employee of the company made a claim to the employer, but the employer ignored it and did not pay the legal remuneration. In this case, the person has the right to file a complaint with the State Labor Inspectorate. Or the prosecutor's office.

In his application, a person must indicate his full data, the details of the organization, briefly describe the essence of the case, and also attach documents to the complaint that confirm that there is indeed a delay in salary. 2014, by the way, was especially full of such appeals. During that time, many fell victim to unpaid rewards.

After the evidence is collected and the complaint is drawn up, you can send everything to the appropriate authority. Either in person or by registered mail.

Dismissal payments

They are also worth noting attention. Dismissal is a legal procedure that involves the settlement of an employee leaving the company and returning to him work book... Payments are usually calculated on the last day of work. Or the one that followed the days in which the person turned to the management with the requirement to pay. This is spelled out in the 140th article of the Labor Code of the Russian Federation.

And even in such cases of dismissal, there is a delay in salary. According to the Labor Code, upon dismissal, a person is obliged to come for the calculation himself. If the manager hesitates, then his leaving employee has the right to make a claim. He may even apply to the appropriate justice body, which is the Labor Inspectorate. The complaint is considered within a calendar month. Then comes the trial and trial. Everything takes a certain amount of time, takes away nerves and strength, therefore it is in the interests of the employer to pay off the person without the direct involvement of the law.

What to look for

Finally, it is worth noting that each person, applying for a job, must familiarize himself with the local regulatory act of the enterprise where he intends to work. It is And it says everything about salaries, salary calculations and bonuses. And also about the dates when employees receive advance payments and legal remuneration. This document is the answer to all the questions that interest any person applying for a job.

A difficult economic situation, a crisis, a lack of funds for debtors to pay off debts to an economic entity or illegal actions of the administration driven by personal motives - this is not an exhaustive list of what causes the delay in salaries to employees of companies and enterprises. Due to their legal ignorance, they endure the lack of material remuneration for work for many months, or even years, although they have the right to take certain actions to defend their interests, which will be discussed below.

Regulatory legal acts regulating labor remuneration and determining the consequences of its delay

The right of every employed citizen to receive the due remuneration for labor, as well as certain compensation payments for his delay, within a clearly established period and in a certain amount, is due to:

Art. 37 of the Constitution of the Russian Federation;
Art. 57, 136, 140, 164, 192, 195, 236-237, 383 of the Labor Code (hereinafter - TC);
Art. 5.27 Code of Administrative Offenses (Code of Administrative Offenses);
Art. 145.1 of the Criminal Code (CC);
with. 122,223,226 of the Tax Code (TC);
Art. 151, 195, 314, 393 Civil Code(HK).

Certain adjustments were made to the above acts of Federal Law No. 273 dated 06/03/2016, which should be taken into account.

Frequency of payment of wages stipulated by law and the concept of delayed wages

The employer, according to the law, must pay subordinates remuneration for work twice - every half month. The first payment is an advance, the second is the transfer of the remaining amount. Clearly defined salary dates should be prescribed in the local acts of the business entity (employment contracts,).

If the salary day falls on a day off or a non-working day, according to Art. 136 TC, the amounts due must be paid on the previous working day. This is true in relation to both advance payments and the payment of the remaining amount.

Certain groups of employees are required by federal law to issue salaries in a different manner. For example, those leaving or those whose work contracts have come to an end, but will not follow - on the day of dismissal.

According to the 2018 Labor Code, a delay in wages is considered to be non-payment of funds within the above terms (payment the next day after the wage day, two days later, a month) or payment in an incomplete amount. Regardless of the reasons that caused it, it is illegal and justifies such actions on the part of a team member as appeal to the appropriate authorities with a claim or absenteeism.

Employee actions in case of delayed wages

Team members should not wait more than 15 days for wages to be delayed. Already on the first day of violation of the terms of issuance, a corresponding appeal should be sent to the head. Its unified form, adopted at the state level, is absent, which is why it can be drawn up in a free style. The main thing in this case is to reflect in it information that conveys the essence of the appeal, that is:

data of the addressee to whom the document is sent (administrative unit of an economic entity);
information about the addressee sending the paper (one subordinate or several in the case of a collective appeal);
a detailed description of what happened, indicating the exact dates of payments and the period of delay;
a request to start a negotiation process, during which the incident is commented on in writing and measures are taken, which are subsequently reported in writing;

At the end, the date of the preparation of the document and the signature of the originator are affixed.

Ignoring a written request and the lack of any practical action to remedy the situation is a reason for the employee to suspend the fulfillment of his job duties... This is a compulsory measure aimed at encouraging the employer to fulfill their obligations.

Suspension of an employee's performance of work

If there is a delay in wages for more than 15 days, the employee has the right to suspend the performance of official duties until the debt owed to him is repaid (Article 142 of the Labor Code). For this, he is obliged to inform the employer of his intentions in writing. For the period of suspension, he may not appear at the workplace at all, and must resume work the next day after receiving a notification from his superiors about his readiness to pay what is owed on the day of his release. workplace.

Suspend your labor activity, in accordance with Art. 142 of the Labor Code of the Russian Federation, it is prohibited:

during martial law or a state of emergency in the country;
civil servants who ensure the defense and security of the country, the vital activity of the population (supply of heat, gas, establishment of communications), carrying out emergency and search and rescue operations, liquidation of emergencies;
law enforcement officers;
civil servants in general;
employees monitoring hazardous types of equipment or working in highly hazardous industries.

Payment for the time of suspension of work

Taking advantage of his right to suspend the performance of duties, the subordinate can expect to be paid for this time (Article 142 of the Labor Code).

To prevent disputes with tax authorities regarding the legality of recognizing such payments as labor costs in taxation, it is advisable to reflect the relevant provisions in agreements with subordinates.

In addition, the employee is entitled to monetary compensation in the established art. 236 of the Labor Code of the Russian Federation in the amount.

Thus, by delaying the payment of wages, the employer not only reimburses all funds not issued on time, but also pays compensation in excess of them.

Compensation for delayed wages - size, formula

Art. 236 of the Labor Code of the Russian Federation states that the head who has delayed wages, as well as sick leave, vacation, severance pay and other funds, pays them with interest equal to 1/150 of the entire amount for each day of its delay in effect for the period of non-payment of the key rate of the Central Bank of the Russian Federation. He does this regardless of the absence of his own fault or the presence of objective reasons (arrest of accounts, sabotage of debtors). The amount of compensation, in accordance with the collective agreement, may be higher.

In case of partial payment of funds on the established dates, compensation is calculated based on the unpaid amount.

If during the delay the refinancing rate has changed, the calculations are made taking into account these changes.

The calculation of compensation for delayed wages is carried out according to the following formula:

C = A * D d * Ir,

where A is the amount of debt;

D d is the number of days of delay;

Ir is the refinancing rate at the time of settlement.

Thus, to determine the amount of compensation, you must multiply the amount owed, the amount of the rate and the number of days of delay.

For clarity, consider the following example.

The estimated unpaid amount on time is 10,000 rubles, the delay period is 19 days, the refinancing rate is 10.5% (0.105).

The compensation for the entire delay period is as follows: 10.000 * 19 * 1/150 * 0.105 = 133 rubles.

More complex example has the following form.

The local act of the "Vector" company defines the following dates for settlements with the team:

10th day - salary payment;
20th day - advance payment.

The advance payment for January 2018, due to financial difficulties faced by the company, was transferred to bank card sales manager Gorky K.I. 17.02 (not 20.01) and the salary is 14.03 (not 10.02). His earnings are 40,000 rubles. advance payment - 16,000 rubles, the second part (excluding personal income tax) - 18,800 rubles. According to the decision of the Board of Directors of the Central Bank of the Russian Federation, the refinancing rate is 10%.

The calculation of compensation takes place in several steps:

Compensation for advance payments not made on time = 16,000 * 28 * 1/150 * 0.1 = 298.67 rubles.
Compensation for the untimely transferred remaining part of earnings = 18.800 * 32 * 1/150 * 0.1 = 401.07 rubles.

The accountant of the Vector company records these calculations in the reference-calculation and the posting is made: Дт 91.2 Кт 73.

Taxation of delay compensation

For the compensation payments calculated by the above method, personal income tax is not charged, which follows from clause 3 of Art. 217 NK.

Insurance premiums (FSS, OPS and OMS) are calculated from them on a general basis, taking into account tariff rates (letter from the Ministry of Labor No. 17-4 / OOG-701).

With regard to the recognition of compensation payments in tax accounting as labor costs, a dual situation has developed. On the one hand, being interpreted as a penalty for violation of contractual obligations, they, in accordance with paragraphs. 13 p. 1 of art. 265 of the Tax Code of the Russian Federation, may be included in non-operating costs. On the other hand, most financial experts insist that due to the implementation of their payments within the framework of labor, not civil legislation, and also due to their lack of connection with the working regime or labor conditions, the norms of this subparagraph cannot be applied to them. In most cases, the courts side with the taxpayers and recognize the inclusion as legitimate.

Indexing of delayed funds and delay compensation

The employee has the right to count on the indexing of unpaid and calculated compensation payments on time due to the presence of inflationary processes. That is, the salary delayed in April 2010 and the calculated compensation payments paid in January 2016 must be indexed (Resolution of the Plenum of the Supreme Council No. 2 of March 17, 2004).

Compensation for moral damage for non-payment of wages

Such compensation is guaranteed to employees whose rights are violated by management. It has a cost estimate (Article 237 of the Labor Code). Its unambiguous size is not fixed by the acting acts and depends on the agreement of the parties.

When applying to the court, the initiator of the proceedings himself indicates the amount in the claim, which, subsequently, can be adjusted or excluded in principle.

Instances to contact in case of delayed wages

If the problem of the delay in remuneration for work in the pre-trial order, that is, during negotiations with the management, did not work out, it was not possible to protect your rights in the following competent authorities, applying certain measures to the offender within their competence:

commission for labor disputes;
labor inspection;
the prosecutor's office;
court.

The reason for their response is a statement with a request to apply sanctions to the employing party. It is drawn up in free form and must contain the name of the body, information about the addressee, detailed description what happened, a request for compensation (including moral damage), a list of attached documents (among which may be extracts from the collective agreement, bank documents, etc.). If the plaintiff cannot provide the latter due to obstruction by the defendant, the instance considering the appeal is authorized to request them.

It is served in one of the following ways:

the personally injured party;
by post with notification of receipt;
through an attorney who has a power of attorney confirming that he has such powers.

Labor Dispute Commission

If it functions in an economic entity and really resolves disputes arising between the administration and the state, an employee (or employees) who have been infringed on their rights must first apply to it with a statement. Membership in it has representatives of both parties, the exact number of which is not regulated, but should imply the equality of all members.

The term for responding to the received application, which is subject to mandatory registration and recording, by the representative working body (trade union) is 10 days from the moment the commission is convened. The decisions made to her are not subject to publicity and are made behind closed doors. If the application is satisfied, the member of the collective receives his money in full within the time frame adopted at the meeting. The employer ignoring his obligations even after the meeting allows the subordinate to receive an executive document with which he can go further.

Labor inspectorate

In the event of a biased attitude of the members of the labor dispute commission, the employee has the right to contact the state office - the labor inspectorate. It only considers written statements that provide detailed information about the complainant and the infringer, the frequency of payments and the timing of the delay. A copy must be attached to it. employment contract and other evidentiary documents. You can transfer it in person, by mail, with a third party. They are obliged to respond to it within 30 calendar days, after which a written notification of the results of the performed check is provided. In case of confirmation of the administration's illegal actions, it is issued an order to cancel the existing debt.

Appeal to the court

It is possible to suppress the unlawful actions of the employer, consisting in ignoring his obligations to subordinates, by filing a claim with the district or magistrate court at the location of the employer. Complete with the claim must be accompanied by copies of the employment agreement, order of employment, work book, payroll, bank statements, testimony confirming the delay in payments.

According to general rules, the district court must consider the claim within two months from the date of filing the application, and the magistrate within a month.

For labor disputes, reduced terms for filing a claim are established - from 1 to 3 months, depending on the category of the case under consideration, in cases of non-payment of wages - 1 year (Article 392 of the Labor Code of the Russian Federation). However, the Resolution of the Plenum of the Armed Forces of the Russian Federation No. 2 of 03/17/2004 clarifies that the omission of the deadlines specified by the labor legislation regarding filing a claim for the recovery of accrued but unpaid wages is not a valid reason for refusing to accept an application and refusing to satisfy the claim, since this the offense is indefinite.

If the claim is satisfied, all of the above compensations will be recovered compulsorily.

Delay in wages is the employer's responsibility

Late payment of due funds to employees causes different kinds responsibility.

Firstly, a disciplinary sanction against the guilty manager imposed by the owner of the business entity, the basis for which is the statement of the trade union. It means a reprimand, dismissal or a demand to compensate the organization for damage.

Secondly, the delay is more than 2 months, payment is less than the minimum wage or partial payment of funds for more than 3 months. fraught with criminal liability. According to Art. 145.1. UK, it is expressed in:

payment of a fine (up to 120 thousand rubles or in the amount of delayed income multiplied by 12);
the prohibition to hold office or carry out activities for up to 60 months;
two years in prison.

If there are grave consequences of the employer's misconduct, the fine is increased to the amount of funds not paid on time, multiplied by 36 or half a million, and the imprisonment is extended by 1-5 years and supplemented by a ban on holding a position for a period of 3 years.

Third, Art. 5.27 of the Administrative Code provides for the following administrative responsibility:

payment of a fine by officials in the amount of 1,000 rubles. - 5.000 rubles;
payment of a fine by legal entities in the amount of 30,000 rubles. - 50,000 rubles. or suspension of functioning for 3 months;
payment of a fine by individuals in the amount of 1,000 rubles. - 5.000 rubles. or suspension of functioning for 3 months.

Arbitrage practice

A lawsuit was filed with the court of the citizen V.M. Oleinikov. on the repayment of the wages owed to him and the payment of compensation for the delay, complete with the required documents and calculations.

Consideration of the content of the claim made it possible to reveal the following. An employment contract was signed with the applicant by Service +, which at a certain moment (when the owner changed) was torn apart by the employee on his own initiative. On the day of his dismissal, he did not receive the funds owed to him. He made several attempts to resolve the case out of court by referring to the leadership for negotiations, which were not crowned with success.

The defendant did not appear at the hearing. Instead, the court received a document about the company's disagreement with the charges due to the change of ownership, the temporary non-functioning of the company for this reason and the lack of funds to pay off the debt. The amount owed was not indicated.

Is the evidence provided by the defendant valid and what verdict should the court make?

The court cannot take into account such arguments, since the specified reason for non-fulfillment of obligations to the employee does not justify the misconduct of the management. The court satisfied the claim in to the fullest, as a result of which the applicant was paid the detained funds and compensation in excess of them, and the defendant was charged funds for the consideration of the claim.

Often, employees are faced with the problem of delayed wages at the enterprise or in the organization. Delays in salary payments can be quite lengthy. And today we propose to find out how an employee can receive compensation for delayed wages, and consider the procedure for calculating this payment to an employee.

According to the Constitution of the Russian Federation, all working citizens of Russia have the right to receive full and fair remuneration for their work.

Article 236 ("Liability of the employer for the delay in payment of wages and other payments due to the employee") of the Labor Code of the Russian Federation contains a provision on the payment of compensation for wages and other payments that are due to the employee in accordance with current legislation.

It should be noted that the obligation to pay interest on delay by the employer is legally established not only in relation to delayed wages, but also for other payments, namely:

severance pay;
vacation pay;
social benefits and more.

The law establishes the obligation of the employer to pay wages at least twice a month. As a rule, the days of payment of wages are 5-7 and 20-25 days of the month.

Thus, the fact of delay in wages is recorded from the next day after the expiration of the payment date set (by the organization's labor schedule). At the same time, interest begins to accrue.

Rules and features for calculating employee compensation

The basic calculation rule is as follows: for each day of non-payment of wages (or other benefits), an individual entrepreneur or an organization must pay compensation amounts, which are expressed as a percentage (of the amount owed).

The amount of compensation for delayed payment of wages, which must be paid by the employer, is enshrined in the law. It must be equal to (or higher) one three-hundredth of the refinancing rate of the Central Bank of the Russian Federation, which is valid for the delay period.

If the norm is provided for by a collective agreement or a local act, which is valid in the organization (IP), the amount of compensation payment may be increased. Such documents can be:

provision about labor rights Oh;
regulation on the procedure for payment of wages;
individual labor contract of the employee.

Please note that the obligation of the organization or individual entrepreneur to pay compensation arises regardless of whether there are signs of guilt in the actions or inaction of the employer that led to the delay in wages.

Note that if weekends (holidays) were included in the period of time in which the delay in wages occurred, then they are taken into account along with working days.

In addition, if a collective agreement or other act of the organization establishes an amount of compensation that is greater than that provided by law, then the difference is subject to personal income tax (PIT).

In a situation where salary day falls on a holiday (or weekend), payment should be made on the last day before the holiday (or weekend).

Let's give an example: the payment of wages at the enterprise is set for the 6th day of the month. The 6th fell on Saturday, which is a day off. The payment of wages on Monday, the 8th, is considered delayed, which means that the head of the organization will have an obligation to pay compensation for the delay. Thus, in order to avoid delays, the salary must be paid on Friday, the 5th.

Liability of the manager for late payments to employees

The current legislation establishes the responsibility of the head of an enterprise (organization, individual entrepreneur) for delayed payment of wages and for refusing to pay compensation for delayed wages to employees.

Articles 134, 195 and 342 of the Labor Code of the Russian Federation provide for the employer's disciplinary liability. In accordance with these articles, the employer, at the request of the trade union organization (another representative body of the persons working in the organization), undertakes to apply the measures provided for by law in relation to the manager who has made a delay in wages.

Disciplinary action can be either reprimand or dismissal. The owner of an organization (enterprise or individual entrepreneur) has the right to independently choose the option of punishment. If, as a result of the violation of the terms of payment of wages, the payment of compensation caused material damage to the organization, then the employer can sue in order to compensate for the damage by collecting from the violating manager. The court may decide to recover from the guilty person if the guilt of the offender is proven.

In addition to disciplinary liability, administrative liability is also provided. According to Article 27 of the Code of Administrative Offenses, the head of the organization in case of delay in wages and refusal to compensate for an administrative fine. It should be noted that the amount of the fine is considerable - from 30 to 50 thousand rubles.

Actions of employees in case of delay in wages

At long terms wage delays, the employee has the legal right to apply to the labor inspectorate in order to receive the payment due to him.

The first thing an employee should take in protecting his interests is to contact the labor inspectorate located at the location of the employer's organization's legal address. The inspectorate has the right to order an inspection and issue an order, according to which the employer is obliged to immediately pay the employee wages, including compensation for its delay.

The most effective measure is that the law allows an employee from the 15th day of non-payment of wages to stop working until the wages are paid. The administration should be notified about this in writing and it should be checked that the notice of delivery of the warning was received (on the receipt of receipt or on a copy of the application), otherwise the employer may refuse to receive the notification. In such a situation, the refusal of an employee to work will be regarded as absenteeism, entailing disciplinary action, which may even be dismissal.

It is also important to remember that the refusal of civil servants and employees of organizations that are busy with the life support of the population is impossible. This category includes: ambulance workers, energy workers and employees of communications enterprises.

Calculation of compensation for delayed wages: formula and examples

In order to calculate compensation for delayed wages in 2016, you must use the following formula:

K = ZP x D x (1/300) x SR, where:
K - compensation for delayed wages to the employee;
ЗП - the amount of wage arrears;
D - the total period of delay;
СР - refinancing rate (in the calculation, the value is used not in%, but in fractions of a unit).

Example of calculating compensation

The local regulations of the organization establish the following salary payment terms:

advance payment - on the 20th of the current month;
salary - on the 6th of the month that follows the calculated one.

Suppose that the advance payment to the employee (with a salary of 15 thousand rubles) was paid on time in the amount of 5 thousand rubles. The organization paid the salary to the employee in the amount of 10 thousand rubles not on the 20th, but on the 23rd of the next month. The delay was 18 days. The refinancing rate of the Central Bank for the period of delay in wages was 8.25%, which is 0.0825 (in unit shares). Let's calculate compensation for delayed wages:

Read also: Extension of a medical record without a medical examination

K = 10,000 × 18 × 1/300 × 0.0825 = 49.50 (rubles).

Thus, compensation for delayed wages to an employee is 49 rubles, 50 kopecks. That is, the salary on the day of its payment should be:

10,000 + 49.50 = 10,049.50 (rubles).

2017 changes

From October 2016 entered into force the federal law No. 272-ФЗ dated July 3, 2016, the action of which is aimed at encouraging employers to timely pay wages to employees.

The above Law provides, inter alia, new terms for the payment of wages in 2017 and some other changes. Namely:

employers must pay wages no later than 15 calendar days from the end of the period for which it was charged;
employees have the right to declare their violated rights in court within a year. This period is calculated from the date of the specified date of payment of the indicated amounts. Previously, this period was 3 months;
an employee can file a claim for the restoration of labor rights at his place of residence;
labor inspectorates have the right, without the consent of the prosecutor's office, to conduct unscheduled inspections of enterprises on complaints from employees about non-payment of wages;
the size monetary compensation for delayed wages will be 1/150 of the key rate of the Central Bank of the Russian Federation, instead of 1/300.
the warning will not apply to officials who have delayed the payment of salaries. The fine in case of a one-time delay in the payment of wages will be from 10,000 to 20,000 rubles. In case of repeated non-payment of wages, the fines will be: for individual entrepreneurs from 10,000 to 30,000 rubles; for legal entities from 50,000 to 70,000 rubles; officials who have delayed the payment of wages more than once are deprived of their position for a period of one to three years.

Comments on the article

Delay in wages under the labor code

Timely payment of wages is guaranteed by the Constitution of the Russian Federation and is one of the fundamental rights of a Russian citizen. Delay in wages according to the Labor Code of the Russian Federation is unacceptable. Section VI of the Labor Code of the Russian Federation reflects all provisions regarding wages and labor rationing.

Official employment: social protection and guarantees

The interests of all officially registered employees are protected by law.

But, if you work unofficially, you can forget about legally guaranteed wages and compensation for violations.

An envelope salary is a way to avoid tax collection. Thus, the employer avoids formal interaction with the state regarding tax and insurance deductions. Today, most employees take this situation for granted, without thinking that a delay in salary is one of the direct consequences of a situation that has arisen as a result of violation of the norms and regulations of the Labor Code of the Russian Federation.

Article 136 of the Labor Code of the Russian Federation stipulates:

In general, salary standards are the same, but for some industries or specific enterprises, separate exceptions may be adopted. Salary payment terms are mandatory for all legal entities and individual entrepreneurs... If salary payments are delayed by more than 15 days, this already falls under the category of civil offenses.

In case of violation of the clause on remuneration, the offender will be subject to the penalties provided for by law. Delay in wages under the Labor Code of the Russian Federation is an administrative offense, for which a substantial fine and punishment for systematic violations are provided.

It is also illegal to pay wages as received by an employee of the products manufactured by the company. The only acceptable form of payment to employees is cash, and this is fixed by law.

Advocacy: procedure and nature

Many people are faced with the question of where to call if the salary is delayed? And they often give up in front of a seemingly hopeless situation. But there are special public and private services whose activities are aimed at regulating all aspects of the Labor Code.

When applying for a job, you need to remember that only formal employment can guarantee social protection and guaranteed payments in accordance with the provisions of Ch. 21 of the Labor Code of the Russian Federation.

Qualified lawyers of our portal will provide competent online advice on all issues related to delayed wages, will help to quickly resolve problems related to employment and wages, and will also provide the necessary legal support in case of going to court and compensation for the salary.

Legal advice on Russian legislation

How long can an employee's salary be delayed according to the law?

News by topic

How much salary can be delayed according to the law - this question worries all employees who are interested in timely receipt of payments from the employer. In this article, we will analyze in detail how legitimate a salary delay is.

Latest news on whether delayed wages under the Labor Code are legal in 2016-2017

Delay in wages in 2016-2017 years, as before, threatens employers with liability in accordance with the Labor Code and other regulations (part 1 of article 142 of the Labor Code of the Russian Federation). So, according to Art. 236 of the Labor Code, an employer who has made a delay in the payment of wages, even if it was not his fault, bears financial responsibility, but according to pp. 6-7 st. 5.27 Administrative Code - and administrative.

In addition, if the desire of the employer to cash in on workers with a delay in wages of more than 2 months is proved, then the head of such an enterprise can be brought to criminal liability under Art. 145.1 of the Criminal Code of the Russian Federation.

In addition, in 2016, after the entry into force of the amendments to the Labor Code and the Administrative Offenses Code of the Russian Federation, introduced by the law of 03.07.2016 No. 272-FZ, both administrative and material liability for delayed wages by the employer were tightened.

What are the deadlines for paying salaries

Part 6 of Art. 136 of the Labor Code it is strictly stated that earnings must be paid to an employee at least 2 times a month; in this case, the final settlement for the worked month must be made no later than the 15th day of the month following it. And if this is provided for at the enterprise, then the payment can be made three times a month.

Moreover, for certain categories of employees, in accordance with Part 7 of Art. 136 of the Labor Code, other periods for the payment of wages may be established if this is provided for by law. The specific dates for the payment of wages at the enterprise should be fixed in a local regulatory act and in employment contracts.

How many days an employer can delay wages according to the Labor Code of the Russian Federation

As mentioned above, the employer's delay in wages in accordance with the norms labor legislation entails the onset of legal consequences in the form of material, administrative and even criminal liability. In this case, responsibility occurs on the very first day of non-payment of wages on time.

However, by delaying the payment of their employees, the employer can count on the fact that manufacturing process will not be stopped for at least another 2 weeks. According to Part 2 of Art. 142 TC employees will be able to suspend work on the 16th day of non-payment of their wages and until the employer pays off the debt. At the same time, they may not go to work, but the employer will have to pay them their average earnings for these days (parts 3-4 of the above article).

Therefore, if the employer has made a debt to employees, but does not want to stop the enterprise, he must pay off all his debts for unpaid wages within 15 days.

So legal grounds the employer does not have to delay the salaries of employees. Moreover, failure to pay it in due time is fraught with the onset of various kinds of liability, including criminal liability.

Calculation of payment for late payment of wages

One of the key points in the relationship between an employer and an employee is timely payment for the work performed. The days of settlement with employees are fixed in the concluded contracts and in other documents of the organization. Typically, the employer makes payment in two stages, dividing the salary into basic pay and an advance. Late payment is classified under the law as a serious violation and threatens the employer with serious problems.

Compensation for delayed wages in 2017

Delay in wages is a violation of the employee's rights and entails certain problems prescribed in labor and criminal legislation. In most cases, for the employer, the delay in salary turns out to be serious monetary losses for non-compliance with the law. Payments for late payment of wages are divided into the following types:

Compensation in the form of interest from the amounts accrued to the payment to employees for each day of non-payment.
Fines to the state treasury for gross violations of the law.
Additional payments to employees in case of especially long delays, which were made out of greed, by malicious intent.
Compensation to the family of the deceased if this death was the result of unpaid salary.

The calculation is made according to the formulas defined by the law.

Employer's liability for delayed payment of wages

The liability of the employer is provided for by the Labor Code of the Russian Federation by Article 236 and the Criminal Code of the Russian Federation by Article 145.1. The Labor Code of the Russian Federation only regulates the accrual of penalties in the event of a normal delay in wages, which does not exceed the 60-day threshold. In all other cases, delays are considered from the perspective of a criminal offense. Under the Criminal Code of the Russian Federation, an employer is punished if:

Wages were delayed for three or more months.
Salaries are delayed for reasons of personal interest.

At the same time, the number of employees left without timely payment does not matter.

Under the Criminal Code, an employer can receive the following types of punishments:

Fine.
Suspension of the company's activities for 90 days or more.
To be deprived of their position and to be banned from holding leading positions for several years.
Conclusion for a period of 1 to 3 years.

Fines are determined annually, calculations are made depending on the severity of the action committed.

How to calculate payments for delayed wages?

The calculation of the payment for the delay in the payment of wages is made from the first day and takes into account all the days indicated in the calendar, without deducting holidays and days off.

The formula for calculating compensation for late payment of wages 2017 looks like that:

SNZP - the amount of unpaid wages, excluding withholding taxes and contributions.
DP - days of delay.
СР - refinancing rate current on the day of calculation.
K is the amount of compensation.

Let's look at the following example :

The salary is paid on March 2 in the amount of 24,245 rubles, but the employer delayed payment and made the accrual only on March 18. We take the refinancing rate that is current on the day the compensation is calculated, for example, it is equal to 9.75%. The number of overdue days for the calculation of compensation 16.

24 245 * (1/150) * 16 * 0.0975 = 253.461 rubles of compensation.

This is a simple calculator for calculating compensation, you just need to enter the initial data on which it is worth calculating.

Is the 2017 payroll delay compensation taxable?

The compensation paid by the employer is not subject to taxation and is not subject to other additional penalties. The exception is insurance payments, which must be withheld in accordance with the established procedure. This procedure is retained when calculating compensations for working employees or those already dismissed, regardless of the amount paid and the purpose of the payment made.

Delay in wages under the 2017 Labor Code - where to complain?

In case of late payment for labor, the employee has the right to complain about the employer's illegal actions to higher legal structures. You can complain to the Labor Relations Inspectorate. This structure is not involved in punishment, but it can initiate an official verification of the actions of the head, and in the future, it can contribute to the preparation of a package of documents for the court. The prosecutor's office also carries out an immediate check and, based on the identified violations, determines further actions in relation to the employer. Bypassing all these instances, you can apply to the court. Labor violations are considered free of charge, the employee will not have to pay the state duty.

What can a delay in salary lead to, where should you complain?

Every enterprise can be in trouble - it can go bankrupt, go bankrupt, make a deal with an unreliable supplier and be left without money. In this case, it often happens that it is necessary to delay the wages of employees.

According to article 236 of the Labor Code of the Russian Federation, the employer must pay the employee 1/300 of the refinancing rate of the Central Bank of the Russian Federation of the amount owed to him in addition to the salary itself. In this case, the calculation is simple. it is considered from the day of the delay until the day of actual payment.

However, obtaining such payments can be extremely difficult.

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

Employer long time referring to various circumstances, for example, their contractors who refuse to pay. The administration of the company promises that everything will work out and it will be necessary to wait a little longer. Is it possible to somehow influence the employer and should the employee in this case go to work if he does not receive money for the work?

In such cases, the employee can suspend work and not go to it until the delayed wages are paid. There is a separate article on this on this site here. This right is provided for in Article 142 of the Labor Code of the Russian Federation. Let us briefly recall. You can use this right if the salary has not been paid for more than 15 days, starting from the date the salary is issued, which is usually established by the internal labor regulations. Before not going to work, it is imperative to notify the employer of this in writing. The notification can be submitted both individually and from a group of employees if the delay in salary is massive. Moreover, work can be suspended regardless of the employer's fault. During the period of suspension of work duties, the employee retains the average earnings.

However, there are exceptions to this rule. You cannot suspend work:

during periods of introduction of martial law and a state of emergency;
in military bodies and organizations in charge of ensuring the country's defense and state security, emergency rescue, search and rescue, firefighting work, work to prevent or eliminate natural disasters and emergencies, in law enforcement agencies;
civil servants; in organizations serving especially dangerous types of industries, equipment;
employees whose duties include performing work related to ensuring the life of the population (power supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

In these cases, employees can apply for the protection of their rights to the labor dispute commission, to the court or to the bodies of state supervision and control over the observance of labor legislation (definition of the Constitutional Court of the Russian Federation of 19.10.10 No. 1304-О-О).

Employees are obliged to go to work no later than the next working day after receiving a written notification from the employer about their readiness to pay the delayed wages in full on the day they go to work (Article 142 of the Labor Code of the Russian Federation). If the employee went to work, but his salary was not paid or was paid only partially, he can not start work. Conversely, if an employee is absent from the workplace for no good reason, he may be fired for absenteeism.

There are times when the employer calculates, but does not pay wages for several months. The employee goes to court with a claim. In court, the employer states In such cases, the court will be on the side of the employee, since the court recognizes the violation as continuing and will refuse to apply the limitation period. By general rule You need to go to court within three months from the day when the employee found out or should have found out about the violation of his right. This term applies to all individual labor disputes, except for dismissal disputes, the limitation period for which is one month.

However, in some cases, the violation can be considered continuing. This requires the onset of several conditions at once:

salary accrued but not paid;
the employment relationship has not been terminated.

In the presence of such circumstances, the employer's statement about missing the deadline for going to court in itself cannot serve as a basis for refusing to satisfy the claim, since the employer's obligation to pay wages on time remains during the entire period of the employment contract. Such an explanation of the application of labor legislation is given in clause 56 of the Resolution of the Plenum of the RF Armed Forces dated 17.03.04 No. 2.

If at least one of the above conditions is absent, the violation will not last and the time limit for going to court will be missed. But the court, if there are valid reasons for missing the deadline, can restore it. As such reasons, there may be circumstances that prevented this employee from applying to the court in a timely manner to resolve the dispute. For example, illness, being on a business trip, inability to go to court due to force majeure, the need to care for seriously ill family members, etc.

Another common situation is when the court makes a decision on the collection of wages, but the employer still does not want to pay it. In this case, the employee has the right to file an application for declaring the employer bankrupt, even though the employee has already quit the company (Article 7 of the Federal Law of 26.10.02 No. 127-FZ. But to go to court, several conditions must be met at once:

the court decision on the recovery of wages came into legal force:
the amount of arrears in payment of severance benefits or wages is at least 300 thousand rubles,
the delay exceeds three months.

Moreover, if the amount of debt is less than 300 thousand rubles, the employee can combine his claims with other employees and go to court with one application for declaring the employer bankrupt.

Creditors' claims for the payment of wage arrears are met in proportion to the second priority (clause 2 of Art. 134 of Law No. 127-FZ). At first - no more than 30 thousand rubles. for each month per employee. Then the remaining requirements. If the court initiated bankruptcy proceedings at the request of employees, and the debtor does not have enough property to pay off court and other mandatory costs, they will not need to reimburse them, since you are exempted from this obligation.

Bring to administrative and criminal liability can only be guilty. If the salary is delayed, the employer can be punished under article 5.27 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or a fine. For a repeated violation, he can be disqualified for a period of one to three years. Moreover, this must be done no later than one year from the date of the violation. The employer will be prosecuted only if the company has money, but they are not paid out of selfish or other personal interests of the manager. In this case, for partial or complete non-payment of wages, the employer can be punished with a fine, deprivation of the right to hold certain positions or carry out certain activities, forced labor or imprisonment.

If an employee wants to resolve a dispute without going to court, he needs to contact the labor inspectorate. The inspection will help to understand the situation and conduct an inspection of the employer. In the application, you can ask not to disclose information about the applicant, while maintaining the secrecy of the appeal, and the inspectors will not tell who complained to them about the employer. In the complaint, you must indicate the full name of the labor inspectorate to which the appeal is received, and its address, company details and full details of the person filing the complaint. You also need to briefly and clearly describe the situation, attach a copy of the employment contract and proof of non-payment of wages. The application can be submitted in person, by mail or online. The complaint is considered within 30 days, but in exceptional cases, the period for consideration can be extended. A complaint to the labor inspectorate is rarely without consequences.

If the inspectors establish the fact of delay in wages, the employer will be ordered to pay money and interest for the delay.

You also need to contact the prosecutor's office. Labour Inspectorate can independently transfer materials there for verification, but the employee's complaint will also not be superfluous. As a result of the check, the employer can also be held liable.

Any working person must receive a salary at a certain time and in full. This right is guaranteed by the labor code and Russian legislation (Article 21 of the Labor Code of the Russian Federation, Article 37 of the Constitution of the Russian Federation). This article gives full overview what kind of punishment is provided for the leadership with the constant detention of payments.

The employer's liability for late payment of wages in 2019 is manifested in the following forms:

disciplinary punishment (Article 192 of the Civil Code of the Russian Federation) can be incurred both by the employer himself and by his officials who have committed non-payment of wages and violated other rules for remuneration.
material punishment (Art. 234-236 of the Civil Code of the Russian Federation) is manifested in the form of accrual and payment of interest to the employee for those days of delay that followed the day of delay in wages.
administrative punishment (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) occurs only with proven guilt of the head or his representative.
criminal punishment: in case of proof of the selfish motives of officials, arrest for a period of up to two years may follow.

Disciplinary responsibility

The delayed salary due to the fault of the manager or officials is the improper performance of their direct duties. This may entail receiving one of the disciplinary punishments in the form of a remark, reprimand or dismissal (Article 192 of the Labor Code of the Russian Federation). If the facts of violation are proven, the employer applies appropriate measures to the management of the institution (Article 195 of the Labor Code of the Russian Federation).

To carry out the verification, a representative of the interests of workers (this may be a trade union) applies with a corresponding statement to the employer, where violations by the management are indicated. The employer is given 1 week to consider this document (Article 370 of the Labor Code of the Russian Federation). Further, he takes measures to eliminate violations, chooses the form of disciplinary punishment and notifies the applicant about this (Article 22 of the Labor Code of the Russian Federation).

The period of validity of this punishment is 1 year from the date of its imposition.

Material liability

This responsibility is imputed to the manager for the delay in the payment of wages to employees. Employees have every right to demand remuneration from the employer, as well as to receive interest for its delay and compensation for moral damage incurred. In this case, the fact of the reason for the failure to issue payroll does not play any role. Find out more about workers' rights in the event of delayed wages.

The employer has 15 calendar days in reserve for the issuance of wages from the time of the expiration of the period for its accrual (Article 136 of the Labor Code of the Russian Federation). The exact date of payment is determined by the internal regulations of the institution and is supported by an appropriate agreement.

Compensation

Additionally

Compensation means for delayed payment of wages:

not subject to personal income tax;
are not included in income tax expenses;
are subject to compulsory insurance premiums in the same way as wages.

Since October 2016, the accrual procedure has changed. Interest is accrued in accordance with the key rate of 1/150 (Article 2 No. 272-FZ of 03.07.2016). For example, a fixed salary payment date in a company is the 10th day of each month. The employee's remuneration for January (50,000 rubles) was made on 02/20/2017. For 10 days (from 10.02.2017 to 20.02.2017 inclusive), taking into account the rate of the Central Bank of the Russian Federation (10%), compensation in the amount of 333 rubles was charged.

Previously, this rate was 1/300. Thus, the law doubled the minimum amount for compensation. At the request of the employer, the amount of compensation can be increased and must be specified in the employment agreement or local regulatory act (Article 236 of the Labor Code of the Russian Federation).

Payment for late wages is the direct responsibility of the employer: the employee does not need to submit any documents or complain to higher management. The compensation is paid at the same time as the delayed salary.

Suspension of the performance of official duties

An employee may not come to the workplace until the day of payment of wages if the delay in wages exceeds 15 days (Article 142 of the Labor Code of the Russian Federation). You should inform the management of your desire in writing.

When management begins to make payments, this employee is notified of this by a written notice. After receiving it, he must go to his workplace. If he did not do this, this act is regarded as absenteeism.

All days for the period of suspended work must be paid in the amount of the average wage (document No. 14-2-337 of the Ministry of Labor of Russia dated December 25, 2013). Read about payment for forced downtime due to the fault of the employer.

Its useful to note: there are some nuances in the question of suspension of employment. Such actions of self-defense are legitimate only in case of delay in the payment of wages. If the employee was not paid vacation pay, and he decided not to go to work after the vacation until the moment of their payment, then this will qualify as absenteeism. To defend the payment of vacation pay on time, there is another mechanism of influence.

military and civil servants;
people who support the life of people (electricians, doctors, etc.) or work in especially dangerous industries and equipment;
when a state of emergency is declared.

Administrative responsibility

Punishment can come only if the manager is guilty of disrupting the terms of payment.

The employer is liable for delayed wages with the following consequences (Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

manager and individual entrepreneur: a warning or a fine of 1000-5000 rubles. Repeatedly ─ up to 20,000 rubles (part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation), a ban on holding a position for no more than 3 years.
fine for an institution: 30,000-50,000 rubles. In case of a repeated incident, a punishment of up to 70,000 rubles follows (part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Day off

If the deadline for issuing a salary on a weekend or a non-working holiday falls out, it is issued before that day (Article 136 of the Labor Code of the Russian Federation). For example, wages must be paid on the 8th of the month. Then the funds for February 2017 are paid to employees on 03/07/2017 on Tuesday, since 03/08/2017 is a non-working holiday (International Women's Day). Information on payment for work on a day off according to the Labor Code can be found in the article. If these requirements are not met, the employer may be subject to an administrative fine.

Attraction to is possible only through the court. Administrative proceedings are initiated, the corresponding protocol is drawn up. If a delay in salary payment is revealed, the state labor inspectorate issues an order to pay it off within a month. Salaries should be received not only by employees, but also laid-off employees.

Inspectors monitor the remuneration process, enter into a special register of employers who have violated Labor Code... These data are submitted to the prosecutor's office.

See the video about criminal liability for non-payment of wages

Criminal liability

This type of liability for delayed payment of wages occurs when self-interests or monetary motives are proved and is punished by the following measures (Article 145.1 of the Criminal Code of the Russian Federation):

collection up to 500,000 rubles;
a fine commensurate with the salary or other sources of income for the last 3 years;
a ban on holding a certain position for no more than 5 years;
work compulsory for up to 3 years;
arrest for no more than 3 years.

The penalty is chosen depending on the type of non-payment. Partial non-payment of wages means payment of less than half of the due amount. Criminal liability occurs in case of partial non-payment of more than 3 months and the employer's selfish goals. Full non-payment means non-payment of all earnings within 2 months or for the same period the payment of wages is below the minimum wage. With a proven malice of the employer, he will face a more severe punishment than with partial non-payment.

The severity of the consequences is determined by the court through careful consideration of a specific case. The duration of the crime, the amount of wage arrears, the number of victims, etc. are taken into account.

Delaying employees' salaries has significant consequences for the employer and the institution. You should be very careful about the observance of the terms of payment, otherwise problems cannot be avoided.

Questions about employer liability? Ask them in the comments to the article