The Ministry of Labor changed the calculation of the advance in 2017. In the Letter dated August 10, 2017 N 14-1 / B-725, special emphasis is placed on the fact that it is unacceptable to reduce the salary advance in comparison with the money actually earned. To make it clear to employers exactly how much to pay, officials proposed a certain calculation scheme. So, the salary for the first half of the month should include:

• salary () of the employee for hours worked;
• allowances for hours worked, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on the fulfillment of the monthly norm of working hours and labor standards ( job duties). It is about compensation for Art. 154 Labor Code of the Russian Federation), allowances for, for professional skills, for work experience.

At the end of the month, the employer makes incentive and compensation payments, since their calculation is possible only after the month is “closed”. As officials specify, such payments include surcharges for ( Art. 152 Labor Code of the Russian Federation), per ( Art. 153 of the Labor Code of the Russian Federation).

What does the salary advance law say?

requires from entrepreneurs. The concept of "advance" in the labor legislation is absent, so officials and experts usually operate with the phrase "salary for the first half of the month."

Since the Labor Code of the Russian Federation says that the employer independently determines the procedure for payment wages, including for the first half of the month, organizations have the right, taking into account their own characteristics, to decide how much to pay employees as an advance. Someone prefers to approve a specific amount, someone prefers to pay as a percentage of total amount salaries.

Both of the above options have the right to exist. The main thing is that the employee receives for the first half of the month no less than he actually earned for the hours worked. Otherwise, it will infringe on the rights of the employee, which means it will lead to discrimination in the field of work, officials emphasize.

Responsibility of employers

Analyzing the position of the Ministry of Labor, we can conclude that workers who receive less in advance than they actually earned have the right. This threatens employers, at a minimum, with an order to eliminate the violation, at a maximum - with a fine. If there are no other offenses, then under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation - in the amount of 30-50 thousand rubles (the amount of a fine for legal entities).

We also recall that employers are required to fix the procedure for calculating wages for the first half of the month in an employment contract with an employee or in a local regulatory act, for example, in. For incorrect documentation, they can also be fined, but already under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. The punishment in this case for organizations also ranges from 30 to 50 thousand rubles.

Express your opinion about the article or ask the experts a question to get an answer

payroll department, labor relations and social partnership The Ministry of Labor of Russia has considered the letter of LLC on the issue of remuneration (hereinafter referred to as the letter) and reports on competence.

In accordance with the Regulations on the Ministry of Labor and Social Protection Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 N 610, the Ministry of Labor of Russia gives clarifications on issues within the competence of the Ministry, in cases stipulated by the legislation of the Russian Federation.

The opinion of the Ministry of Labor of Russia on the issues contained in the letter is not an explanation and a normative legal act.

Article 129 Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) wages (employee's wages) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).

In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month. The specific date for the payment of wages is established by the rules of the internal work schedule, collective agreement or employment contract no later than 15 calendar days from the date of the end of the period for which it is accrued.

Thus, the Labor Code of the Russian Federation does not define specific terms for the payment of wages, as well as its size for half a month. These issues are referred to legal (collective-contractual) regulation at the institution level.

We believe that the employee has the right to receive wages for the first half of the month in proportion to the hours worked.

At the same time, we believe that when determining the amount of salary payment for the first half of the month, it is necessary to take into account the salary ( tariff rate) an employee for hours worked, as well as allowances for hours worked, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on the fulfillment of the monthly norm of working hours and labor standards (labor duties) (for example, compensation payment for work at night time in accordance with Article 154 of the Labor Code of the Russian Federation, allowances for combining positions, for professional skills, for work experience, and others).

With regard to incentive payments accrued based on the results of meeting performance indicators (which are assessed based on the results of work for the month), as well as compensation payments, the calculation of which depends on the fulfillment of the monthly norm of working hours and is possible only at the end of the month (for example, for overtime work, for work on weekends and non-working holidays in accordance with Articles 152 and 153 of the Labor Code of the Russian Federation), we believe that these payments are made during the final calculation and payment of wages for the month.

In our opinion, the decrease in the amount of wages for the first half of the month, when accrued, can be considered as discrimination in the sphere of labor, deterioration labor rights workers.

At the same time, we inform you that the Russian Ministry of Labor provides clarifications on wages in accordance with labor law. At the same time, the provision of these clarifications does not imply an assessment of the response options proposed in the appeal.

Department Director

wages, labor relations

and social partnership

M.S. MASLOVA

Sergey

I do not quite understand where the roots of this letter come from, if at the beginning of it there is the following phrase: "The opinion of the Ministry of Labor of Russia on the issues contained in the letter is not an explanation and a normative legal act."

But the following is most surprising: "We believe that an employee has the right to receive wages for the first half of the month in proportion to the hours worked." And I, as a representative of the employer, believe: the employee has the right to 1/2 of the monthly earnings when paying wages for the first half of the month minus personal income tax. In January 2018, according to the time sheet for the first half of the month - 5 working days (out of 17 in general for the month). If you follow the advice of the Ministry, then you need to pay employees for the first half of 29% of their monthly earnings. Question to the Minister of such an important Ministry: When The State Duma and President Putin V.V. made a decision to provide winter holidays in January, they assumed that it was unpaid leave? I think not, but you are provoking popular discontent on the eve of the presidential election, or, due to deep thoughtlessness, look for something to do and want to show your importance and nothing more.

Incentive payments, which are accrued based on the results of meeting performance indicators, which are assessed based on the results of work for the month, as well as compensation payments, the calculation of which depends on the fulfillment of the monthly norm of working time and is possible only at the end of the month, are made at the final calculation of the salary for the month .

For example, payments for overtime work, for work on weekends and non-working holidays.

The Ministry of Labor also believes that the decrease in wages for the first half of the month can be regarded as discrimination in the labor sphere and the deterioration of the labor rights of workers.

We publish the letter of the Ministry of Labor of Russia dated August 10, 2017 No. 14-1 / B-725:

MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATION

LETTER

The Department of Remuneration, Labor Relations and Social Partnership of the Ministry of Labor of Russia considered the letter of LLC on the issue of remuneration (hereinafter referred to as the letter) and reports on the competence.

In accordance with the Regulations on the Ministry of Labor and Social Protection of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 N 610, the Ministry of Labor of Russia provides clarifications on issues within the competence of the Ministry, in cases stipulated by the legislation of the Russian Federation.

The opinion of the Ministry of Labor of Russia on the issues contained in the letter is not an explanation and a normative legal act.

According to Article 129 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages (remuneration of an employee) are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature , including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).

In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

Thus, the Labor Code of the Russian Federation does not define specific terms for the payment of wages, as well as its size for half a month. These issues are referred to legal (collective-contractual) regulation at the institution level.

We believe that the employee has the right to receive wages for the first half of the month in proportion to the hours worked.

At the same time, we believe that when determining the amount of wage payment for the first half of the month, it is necessary to take into account the salary (tariff rate) of the employee for hours worked, as well as allowances for hours worked, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on fulfillment of the monthly norm of working hours and labor standards (labor duties) (for example, compensation payment for night work in accordance with Article 154 of the Labor Code of the Russian Federation, allowances for combining positions, for professional skills, for work experience, and others).

With regard to incentive payments accrued based on the results of meeting performance indicators (which are assessed based on the results of work for the month), as well as compensation payments, the calculation of which depends on the fulfillment of the monthly norm of working time and is possible only at the end of the month (for example, for overtime work , for work on weekends and non-working holidays in accordance with Articles 152 and 153 of the Labor Code of the Russian Federation), we believe that these payments are made at the final calculation and payment of wages for the month.

In our opinion, the decrease in the amount of wages for the first half of the month, when accrued, can be considered as discrimination in the sphere of labor, the deterioration of the labor rights of workers.

At the same time, we inform you that the Ministry of Labor of Russia provides clarifications on wages in accordance with labor legislation. At the same time, the provision of these clarifications does not imply an assessment of the response options proposed in the appeal.

Department Director

wages, labor relations

and social partnership

The Ministry of Labor and Social Protection of the Russian Federation believes that the advance should include not only the salary, but also some additional payments accrued to the employee for the first half of the month.

Additional payments that do not depend on the results of work per month, include in advance

The Ministry of Labor of Russia proposes to include in the amount of wages for the first half of the month a salary for hours worked, as well as additional payments and allowances, the calculation of which does not depend on the assessment of the results of work per month and on the fulfillment of the monthly norm of working hours and labor standards. The department includes additional payments and allowances for professional skills, work experience, combination of professions, night work, etc. to them. (letter of the Ministry of Labor of Russia dated August 10, 2017 No. 14-1 / B-725).

Surcharges that depend on the norm of time or the performance of indicators, do not pay in advance

If the amount of the surcharge or allowance can only be determined based on the results of the month, it cannot be included in the advance payment. This applies to payments that are calculated based on the norm of working hours or after reaching certain indicators.

Prizes

Incentive surcharges are charged when the employer assesses how employees have met labor performance indicators. The premium can only be calculated based on the results of a month or a longer period. Monthly bonuses are paid once a month based on its results (letter of the Ministry of Labor of Russia dated August 10, 2017 No. 14-1 / V-725).

Thus, it is impossible to include the bonus in the first half of the salary, since the employer does not have sufficient information for this. The Ministry of Labor of Russia does not consider the payment of bonuses less than every half a month to be a violation (letter of the Ministry of Labor of Russia dated February 14, 2017 No. 14-1 / OOG-1293).

District coefficients and percentage surcharges

These payments for work in difficult climatic conditions are calculated once a month on the actual monthly earnings of the employee. Therefore, they are not issued along with an advance payment (Decree of the Ministry of Labor of Russia dated September 11, 1995 No. 49, letter of the Ministry of Labor of Russia dated April 18, 2017 No. 11-4 / OOG-718).

Surcharges, the calculation of which depends on the fulfillment of the monthly norm of working hours

These include payments for overtime work, work on weekends and holidays, etc. So, the calculation of additional payment for work on a day off to a salary employee depends on whether he performed such work within the monthly norm of working time or in excess of the norm (paragraph 4 of the first part of Article 153 of the Labor Code of the Russian Federation). These surcharges can be correctly calculated only at the end of the month. Therefore, they are included in wages for the second half of the month.

Pay sick leave on the next day of salary, including on the date of the advance

After the employee submits a certificate of incapacity for work, the employer has 10 calendar days to assign benefits. It must be paid along with the next salary, this may also be the date of the advance (part 1 of article 15 of the Law of December 29, 2006 No. 255-FZ).

If the employee was sick, the size of the first part of the salary is adjusted, including when it is charged in the amount of 40 or 50 percent of official salary. In this case, the advance must be paid in an amount not less than the employee is entitled to for the actual hours worked. If the employee did not work in the first half of the month, the advance payment may not be paid to him.

MINISTRY OF LABOR AND SOCIAL PROTECTION
RUSSIAN FEDERATION

LETTER

The Department of Remuneration, Labor Relations and Social Partnership of the Ministry of Labor of Russia considered the letter of LLC on the issue of remuneration (hereinafter referred to as the letter) and reports on the competence.

According to Article 129 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages (remuneration of an employee) are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature , including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).

In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

Thus, the Labor Code of the Russian Federation does not define specific terms for the payment of wages, as well as its size for half a month. These issues are referred to legal (collective-contractual) regulation at the institution level.

We believe that the employee has the right to receive wages for the first half of the month in proportion to the hours worked.

At the same time, we believe that when determining the amount of wage payment for the first half of the month, it is necessary to take into account the salary (tariff rate) of the employee for hours worked, as well as allowances for hours worked, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on fulfillment of the monthly norm of working hours and labor standards (labor duties) (for example, compensation payment for night work in accordance with Article 154 of the Labor Code of the Russian Federation, allowances for combining positions, for professional skills, for work experience, and others).

With regard to incentive payments accrued based on the results of meeting performance indicators (which are assessed based on the results of work for the month), as well as compensation payments, the calculation of which depends on the fulfillment of the monthly norm of working time and is possible only at the end of the month (for example, for overtime work , for work on weekends and non-working holidays in accordance with Articles 152 and 153 of the Labor Code of the Russian Federation), we believe that these payments are made at the final calculation and payment of wages for the month.

In our opinion, the decrease in the amount of wages for the first half of the month, when accrued, can be considered as discrimination in the sphere of labor, the deterioration of the labor rights of workers.

At the same time, we inform you that the Ministry of Labor of Russia provides clarifications on wages in accordance with labor legislation. At the same time, the provision of these clarifications does not imply an assessment of the response options proposed in the appeal.

Director of the Department of Remuneration, Labor Relations
and social partnership
M.S. Maslova

08/10/2017

MINISTRY OF LABOR AND SOCIAL PROTECTION
RUSSIAN FEDERATION

LETTER

The Department of Remuneration, Labor Relations and Social Partnership of the Ministry of Labor of the Russian Federation considered the appeal received on the official website of the Ministry by letter, and informs according to its competence.

In accordance with the Regulations on the Ministry of Labor and Social Protection of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 N 610, the Ministry of Labor of Russia provides clarifications on issues within the competence of the Ministry, in cases stipulated by the legislation of the Russian Federation.

The opinion of the Ministry of Labor of Russia on the issues contained in the letter is not an explanation and a normative legal act.

Federal Law No. 272-FZ of July 3, 2016 "On Amendments to Certain legislative acts of the Russian Federation on Increasing the Responsibility of Employers for Violating the Legislation in Respect to Labor" (hereinafter - Law N 272-FZ), an amendment was made to part six of Article 136 of the Labor Code of the Russian Federation (hereinafter - the Labor Code of the Russian Federation), according to which the specific date of payment of wages the payment is established by the internal labor regulations, the collective agreement or the labor contract no later than 15 calendar days from the date of the end of the period for which it is accrued.

In accordance with the current part six of Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.

These requirements are established for the payment of wages accrued to the employee for the work done in a particular period. working time, fulfillment of labor standards (official duties).

Law N 272-FZ does not change the procedure for paying wages. Requirements to limit the terms of payment of wages to fifteen calendar days refer to payments to the employee of accrued wages, which are made at least every half a month.

Taking into account the new wording of Article 136 of the Labor Code of the Russian Federation, wages for the first half of the month must be paid on the established day from the 16th to the 30th (31st) of the current period, for the second half - from the 1st to the 15th of the next month.

Incentive payments (additional payments and bonuses of a stimulating nature, bonuses and other incentive payments) are one of the components of wages and can be paid for periods longer than half a month (month, quarter, year and others).

By virtue of the second part of Article 135 of the Labor Code of the Russian Federation, systems of additional payments and allowances of an incentive nature and bonus systems are established by collective agreements, agreements, local regulations.

Bonuses and other incentive payments are accrued for the results of work, the achievement of relevant indicators, that is, after the performance has been evaluated.

Thus, the timing of the payment of incentive payments to employees accrued for a month, quarter, year or other period can be established by a collective agreement, local normative act. So, if the regulation on bonuses establishes that the payment of bonuses to employees based on the results for a period determined by the bonus system, for example, for a month, is carried out in the month following the reporting one, or a specific deadline for its payment is indicated, and based on the results of work for the year - March of the next year or the specific date of its payment is also indicated, then this will not be a violation of the requirements of part six of Article 136 of the Labor Code of the Russian Federation in the new edition.

Deputy Director of the Department
wages, labor relations
and social partnership
S.Yu. Gorbarets

02/14/2017

The Ministry of Labor and Social Protection of the Russian Federation emphasizes that these letters only express an opinion that cannot be considered an explanation of the legislation. However, such clarifications can be used as a guide when calculating the advance payment for the first half of the month and the full salary for the month.

The Department of Remuneration, Labor Relations and Social Partnership of the Ministry of Labor of Russia considered the letter of LLC on the issue of remuneration (hereinafter referred to as the letter) and reports on the competence.

In accordance with the Regulations on the Ministry of Labor and Social Protection of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 No. 610, the Ministry of Labor of Russia provides clarifications on issues within the competence of the Ministry, in cases stipulated by the legislation of the Russian Federation.

The opinion of the Ministry of Labor of Russia on the issues contained in the letter is not an explanation and a normative legal act.

According to Article 129 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), wages (remuneration of an employee) are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (surcharges and allowances of a compensatory nature , including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).

In accordance with Article 136 of the Labor Code of the Russian Federation, wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

Thus, the Labor Code of the Russian Federation does not define specific terms for the payment of wages, as well as its size for half a month. These issues are referred to legal (collective-contractual) regulation at the institution level.

We believe that the employee has the right to receive wages for the first half of the month in proportion to the hours worked.

At the same time, we believe that when determining the amount of wage payment for the first half of the month, it is necessary to take into account the salary (tariff rate) of the employee for hours worked, as well as allowances for hours worked, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on fulfillment of the monthly norm of working hours and labor standards (labor duties) (for example, compensation payment for night work in accordance with Article 154 of the Labor Code of the Russian Federation, allowances for combining positions, for professional skills, for work experience, and others). With regard to incentive payments accrued based on the results of meeting performance indicators (which are assessed based on the results of work for the month), as well as compensation payments, the calculation of which depends on the fulfillment of the monthly norm of working time and is possible only at the end of the month (for example, for overtime work , for work on weekends and non-working holidays in accordance with Articles 152 and 153 of the Labor Code of the Russian Federation), we believe that these payments are made at the final calculation and payment of wages for the month.

In our opinion, the decrease in the amount of wages for the first half of the month, when accrued, can be considered as discrimination in the sphere of labor, the deterioration of the labor rights of workers.

At the same time, we inform you that the Ministry of Labor of Russia provides clarifications on wages in accordance with labor legislation. At the same time, the provision of these clarifications does not imply an assessment of the Answer Options proposed in the appeal.

Document overview

The Labor Code of the Russian Federation does not define specific terms for paying salaries, as well as its size for half a month. These issues are referred to legal (collective-contractual) regulation at the institution level.

According to the Ministry of Labor of Russia, an employee has the right to receive a salary for the first half of the month in proportion to the hours worked.

When determining the amount of salary payment for the first half of the month, it is necessary to take into account the salary (tariff rate) of the employee for the hours worked, as well as allowances, the calculation of which does not depend on the assessment of the results of work for the month as a whole, as well as on the fulfillment of the monthly norm of working hours and labor standards ( for example, compensation for night work, allowances for combining positions, for professional excellence, for work experience, etc.).

With regard to incentive payments accrued based on the results of meeting performance indicators, as well as compensation payments, the calculation of which depends on the fulfillment of the monthly norm of working time (for example, for overtime work, for work on weekends and non-working holidays), they are provided at the final monthly salary calculation and payment.

As the Ministry of Labor of Russia explained, a decrease in the amount of wages for the first half of the month when accruing can be considered as discrimination in the sphere of labor, a deterioration in the labor rights of workers.