From what day is the delay in wages considered. What to do if wages are delayed at work and how to write a claim? Contact the district court

New edition Art. 142 Labor Code of the Russian Federation

Employer and (or) representatives of the employer authorized by him in accordance with the established procedure, who allowed a delay in payment to employees wages and other violations of wages, are liable in accordance with this Code and other federal laws.

In the event of a delay in the payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the payment of the delayed amount. Suspension of work is not allowed:

during periods of introduction of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;

in the bodies and organizations of the Armed Forces Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the defense of the country and the security of the state, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergencies, in law enforcement;

in organizations directly serving especially dangerous types of production, equipment;

employees whose labor duties include the performance of work directly related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

During the period of suspension of work, the employee has the right to work time be absent from work.

For the period of suspension of work, the employee retains the average earnings.

An employee who was absent during his working hours at the workplace during the period of suspension of work is obliged to return to work no later than the next working day after receiving a written notice from the employer about the readiness to pay the delayed wages on the day the employee goes to work.

Commentary on Article 142 of the Labor Code of the Russian Federation

In the event of a delay in the payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the payment of the delayed amount. This is stated in paragraph 2 of Article 142 of the Labor Code of the Russian Federation. During the period of suspension of work, the employee has the right to be absent from the workplace during his working hours.

Article 142 of the Labor Code of the Russian Federation also contains a list of work that cannot be suspended.

Another commentary on Art. 142 of the Labor Code of the Russian Federation

1. Recently, a significant number of measures have been taken to ensure the timely payment of wages. This is due, first of all, to the fact that the violation of the terms of payment of wages, which has become widespread, has become one of the most serious socio-economic problems. The delay in payment of wages not only violates the constitutional right of citizens to remuneration for work, but also deprives them of their main, and possibly the only, source of livelihood.

2. In accordance with Art. 142 of the Labor Code of the Russian Federation, delayed payment of wages entails liability in accordance with the Labor Code of the Russian Federation and other federal laws.

In accordance with the Labor Code, it is possible to bring the person guilty of delaying the payment of wages to disciplinary and liability. For disciplinary responsibility, see Art. Art. 191 - 195 of the Labor Code of the Russian Federation and commentary to them; on liability, see Art. Art. 232-237 and commentary on them.

Other federal laws provide for administrative and criminal liability.

3. The Code of Administrative Offenses of the Russian Federation does not contain an article specifically devoted to liability for delayed payment of wages. However, this violation is a violation of labor legislation, and therefore the perpetrator can be held liable on the basis of Art. 5.27 (violation of labor and labor protection legislation). Violation of labor legislation entails the imposition of officials or on entrepreneurs without forming a legal entity an administrative fine in the amount of 5 to 50 times the minimum wage, and if this person has previously been subjected to an administrative penalty for a similar administrative offense, - disqualification for a period of one to three years; for persons carrying out entrepreneurial activity without forming a legal entity, as a measure of administrative punishment, it is also possible to suspend activities for up to 90 days; entity may be fined from 300 to 500 times the minimum wage, and its activities may be suspended for up to 90 days.

4. Criminal liability for non-payment of wages is provided for in Art. 145.1 of the Criminal Code. In accordance with it, non-payment of wages for more than two months, committed by the head of an organization of any form of ownership out of mercenary or other personal interest, is punishable by a fine of up to 80 thousand rubles. or in the amount of the wage or other income of the convicted person for a period of up to six months, or by deprivation of the right to hold certain positions or engage in certain activities for a term of up to five years, or by deprivation of liberty for a term of up to two years; the same act, which entailed grave consequences, is punishable by a fine in the amount of 100,000 to 300,000 rubles. or in the amount of the wage or other income of the convicted person for a period of one to two years, or by deprivation of liberty for a term of three to seven years, with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years.

5. The subject of liability for the delay in payment of wages is the employer and (or) representatives of the employer duly authorized by him. Such representatives are the head of the organization and (or) another person who, in accordance with the labor obligations established by the employment contract, must ensure the timely payment of wages.

6. Article 142 provides for liability not only for delayed payment of wages, but also for other violations of wages. Such violations may include:

- payment of wages not in full;

- setting wages below the minimum wage;

- setting wages in an amount lower than that established by labor legislation, a collective agreement, an agreement, local regulations;

— payment of wages in non-monetary form in the amount of more than 20% of the total amount;

- payment of wages in the form of items in respect of which prohibitions or restrictions on their free circulation are established;

— discrimination in the establishment and change of wages;

- payment of wages not in the place determined by the collective agreement or labor contract;

- withholding from the employee's wages excessive amounts or unreasonable deductions;

- violation of the procedure for calculating the average wage, etc.

In these cases, disciplinary, material, administrative (due to violation of labor legislation) liability may be established.

7. Article 142 introduces a fundamentally new for the Russian labor law a measure of self-protection of workers - the right to suspend work in case of delay in the payment of wages. Such a right arises for an employee in case of delay in payment of wages for a period of more than 15 days, i.e. starting from the 16th day of delay. The employee must notify the employer in writing of the suspension of work. Such notification must be made in advance, i.e. before the start of the suspension.

Suspension of work in the event of delayed payment of wages is not a strike and does not require compliance with the relevant preliminary procedures.

8. Since the impossibility to perform labor duties in this case is not related to the fault of the employee, this period should be paid as downtime through no fault of the employee and depending on the employer’s fault in the delay in payment of wages - in accordance with Art. 157 of the Labor Code of the Russian Federation in the amount of two thirds of the average earnings (part 1 of article 157 of the Labor Code of the Russian Federation) or two thirds tariff rate or salary (part 2 of article 157 of the Labor Code of the Russian Federation).

Payment can be stipulated in the collective agreement. In this case, the collective agreement should provide not only the amount, but also other terms of payment.

9. In accordance with Art. 236 of the Labor Code of the Russian Federation, if the employer violates the terms for paying wages, he is obliged to pay them with the payment of interest (monetary compensation) in the amount of not less than one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation from the amounts not paid on time for each day of delay. This obligation is considered as a case of the employer's liability, but it occurs regardless of the employer's fault. For more on this, see Art. 236 of the Labor Code of the Russian Federation and commentary to it.

10. Persons directly engaged in work that ensures the vital interests of the state and society do not have the right to suspend work. It should be borne in mind that in the previous version of Art. 142 it was about organizations that ensure the livelihoods of the population, but now it is only about those employees whose labor duties include the performance of relevant work. They are listed in Part 2 of Art. 142.

In addition, the law prohibits all employees from suspending work during a period of martial law or a state of emergency, as well as during the introduction of special measures in accordance with the legislation on a state of emergency. For these measures, see Federal Constitutional Law No. 3-FKZ of May 30, 2001 (as amended on March 7, 2005) “On the State of Emergency”.

11. In new edition Art. 142 provides for the right of the employee to be absent from his workplace during the period of suspension of work. A similar possibility was provided earlier on the basis of par. 2 p. 57 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2, now such an employee's right is directly enshrined in law.

12. Part 4 of Art. 142, which determines that the employee is obliged to stop the suspension of work and start work no later than the next day after he receives a written notification from the employer about his readiness to pay the delayed wages. If the employee who received such a notice does not come to work, his actions should be considered as absenteeism.

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Wage arrears

Article 136 of the Labor Code of the Russian Federation obliges the employer to pay wages to its employees at least once every half a month. In this case, the day of payment of monetary allowance is determined by the internal regulations of the organization: a collective or labor agreement.

Far from all leaders honor and even more so comply with the letter of the law - almost every second of them admits a delay in salary payments. Are there any levers of influence on an unscrupulous employer and how to apply them correctly are two questions that are primarily of concern to those who fail to receive honestly earned money on time.

Actions of the employee in case of delay in payment of wages

An employee who has not waited for the payment of wages within the period established by the collective or labor agreement has the full right to start defending his interests the very next day.

Appeal to the labor inspectorate at the location of the enterprise. This is the first step that needs to be taken in order to stop the illegal actions of the employer and speed up the payment of wages.

An application to the inspection is drawn up in a free form, however, it must necessarily indicate specific violations of the rights of the employee. In this case, this is the fact of delay in the payment of monetary allowance, the number of days of delay and the amount due.

If the situation does not change within 15 days after the salary should have been paid, the employee has the right to suspend his labor activity until the violation of his rights is eliminated, that is, until he actually receives the salary. It is important not to forget to warn the manager about this in writing, referring to the provision of Article 142 of the Labor Code of the Russian Federation.

An important point: civil servants, as well as employees who service hazardous types of equipment or production, or those whose labor activity is directly related to ensuring the life of people, do not have the right to suspend work: employees of ambulance stations, power plants, water supply companies, and so on.

Simultaneously with the suspension of work, it is worth applying to the court with a statement of claim to recover from the employer not only the amount of wage arrears, but also compensation for the delay in its payment.

Before filing a claim, you should find out whether the salary was accrued, because if there is no dispute about the presence of debt, as well as the amount payable, there is no need to hold court hearings - a writ of execution can be issued almost immediately after the appeal.

For those who have not been able to receive their salary for three months, it makes sense to contact the prosecutor's office or the police - in this case, the actions of the employer fall under Article 145.1 of the Criminal Code or, less seriously, but also unpleasant, Article 5.27 of the Code of Administrative Offenses.

Compensation for delayed payment of wages

Protecting the rights of workers, the Labor Code of the Russian Federation in Art. 236 obliges the employer, for the untimely provision of their employees with monetary allowance, to pay compensation in their favor. Its size is clearly defined by the same rule of law. for each day of delay, starting from the day following the day when the payment was to be made, an amount not lower than 1/300 of the refinancing rate established by the Central Bank as of the time the compensation was calculated is due.

Example: the salary is 10,000 rubles, the delay period is 14 days, the refinancing rate in 2013 is 8.25%. 1/300 of 8.25 = 0.0275. The amount payable is calculated according to the following formula: 0.0275% of 10,000 rubles = 2.75 - compensation for one day of delay. 2.75 x 14 (days) = 38.5 rubles. Thus, 10038 rubles 50 kopecks are subject to payment.

Attention: material liability arises from the employer, regardless of the presence or absence of his guilt in delaying wages to employees. According to the provision set out in paragraph 55 of the Decree of the Plenum of the Supreme Court No. 2 of March 17, 2004, the accrual of interest for late payment of wages does not deprive employees of the right to index the amount of debt due to debt depreciation due to inflation.

My husband ******** *.*. worked in the company LLC ****** Rostov region, dismissed on February 26, 2014. still has not received salary arrears. They refuse to issue a salary certificate, we can not go to court

Hello! ANO **** "**********" in the face CEO********** *. *. delays the payment of wages, citing large debts. No reporting or comments financial matters team is not given. Is it possible to conduct an audit at this enterprise and oblige the management to pay wage arrears in full to the entire team?

Hello! ************ ******** Volgograd regularly delays wages and violates the rights of workers. Work on weekends is not always paid, but they are forced to go on a day off. There is no explanation for the delayed salary. Workers on business trips are forced to wait weeks for travel money, although people in the north are working and risking their lives.

part (10%) of the salary is given gift cards. And another organization **** product. There is no mention of this in the employment contract.

we haven’t received a salary for the third month one founder didn’t give for December another one left for February and for March also left now a new founder they said for old debts we don’t answer please tell me where and to whom to contact

Good afternoon
Resigned from work own will 06/03/2015 To this day (07/01/2015) there is no severance pay and the organization *** "***********************" delays the payment of wages already for 3 months (April, May June).
Organization address: ******, city ******, ********* lane, building *, building *.
How to achieve the payment of all funds and preferably compensation for the delay in payments?!

What do YOU ​​think about it?

Suspension of work due to non-payment of wages

Article 142 of the Labor Code gives employees the right in the event of a delay in the payment of their wages for a period of more than 15 calendar days suspend work (not go to work) for the entire period until the issuance of the delayed amount. Moreover, the provisions of this article do not contain an indication of the possibility of refusing to work only if the salary is delayed in full for a period of more than 15 calendar days. Even if the delay is partial, the employee has the right to suspend work.

Suspension of work due to non-payment of wages is nothing more than one of the forms of self-defense of one's labor rights (Article 379 of the Labor Code of the Russian Federation). As the Supreme Court of the Russian Federation explains, an employee has the right to suspend work, regardless of whether there is a direct fault of the employer (for example, mercenary intent) or not (the company’s bank license was taken away, and there are no other accounts) (clause 57 of the post of the Plenum RF Armed Forces No. 2 dated March 17, 2004).

According to the established judicial practice, for the entire period of delayed payment of wages, including the period of suspension of work, the employee has the right to maintain average earnings. In addition, he is entitled to interest for salary delays in the amount of at least 1/300 of the current refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the due date of payment until the day of actual settlement inclusive (Art. 236 of the Labor Code of the Russian Federation; letter of the Ministry of Labor of Russia of December 25, 2013 No. 14-2-337; determinations of the Armed Forces of the Russian Federation of April 1, 2011 No. 5-B11-15, of September 3, 2010 No. 19-B10-10; Review of legislation and judicial practice RF Armed Forces for the IV quarter of 2009 approved. fast. Presidium of the Armed Forces of the Russian Federation dated 10.03.2010).

In addition, in 2016 amendments to the Labor Code came into force. which secure for the employee the right to receive an average salary during the suspension of work due to non-payment of due income (Article 142 of the Labor Code of the Russian Federation as amended by Federal Law No. 434-FZ of December 30, 2015).

The reason for the changes, according to the author, lies in the fact that the right of employees to refuse to perform work is a forced measure provided by law for the purpose of stimulating the employer to ensure the payment determined by the employment contract within the prescribed time limits. This right implies the elimination by the employer of the violation committed and the payment of the delayed amount.

Since the lack of remuneration is an unlawful action (inaction) of the employer, it is he who must bear material responsibility to the employee in the amount of the latter’s full average earnings (Article 234 of the Labor Code of the Russian Federation). The risk of organizing production lies with the company, which is why it is obliged to pay for the work of its personnel, regardless of financial results its activities. Therefore, if employees suspend work due to unlawful deprivation of their opportunity to work, the company is obliged to pay for such a suspension as forced absenteeism.

After the publication of the above rulings of the Supreme Court of the Russian Federation (decisions of the Supreme Court of the Russian Federation No. 5-B11-15 of 01.04.2011, No. 19-B10-10 of 03.09.2010), the lower courts also developed a uniform and stable practice in cases of this type (definitions Chelyabinsk Regional Court dated February 26, 2015 in case No. 11-1996/2015, Krasnoyarsk Regional Court dated January 14, 2015 in case No. 33-48, B-13, Rostov Regional Court dated September 1, 2014 in case No. 33-11822/2014, dated 06/06/2013 in case No. 33-6941, Supreme Court of the Udmurt Republic of November 18, 2013 in case No. 33-4144, of the Moscow City Court of February 12, 2013 in case No. 11-4669/2013, of the Khabarovsk Regional Court of October 19, 2012 in case No. 33-6468).

Thus, for the entire period of delay in payment of wages, including the period of suspension of work, the company is obliged to pay employees the average earnings and compensation in the form of interest due for the delay.

Accounting for payments for the period of suspension of work

The costs of paying average wages during the period of forced suspension of work are taken into account by the company when calculating the income tax base as ordinary labor costs (paragraph 6. 14 of article 255 of the Tax Code of the Russian Federation) in the month in which the indicated amounts are accrued (paragraph 4 of article 272 of the Tax Code RF).

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As for the interest due for salary delays, according to the official explanations of the Ministry of Finance of Russia, such amounts are not taken into account in non-operating expenses (subclause 13, clause 1, article 265 of the Tax Code of the Russian Federation) (since this payment arises from labor, and not from civil law relations ), nor in labor costs (Article 255 of the Tax Code of the Russian Federation) (since this payment is not related to the mode of work or working conditions, as well as the maintenance of employees) (letters of the Ministry of Finance of Russia dated October 31, 2011 No. 03-03-06 / 2 / 164, dated December 09, 2009 No. 03-03-06/2/232, dated April 17, 2008 No. 03-03-05/38). However, the judges do not agree with the financial department and recognize the right of companies to take into account such expenses when calculating the income tax base as part of either non-operating expenses or labor costs (FAS PO of August 30, 2010 in case No. A55-35672 / 2009, No. А49-6366/2006 dated 08.06.2007, FAS VVO dated 08.11.2008 No. А29-5775/2007, FAS UO dated 04.14.2008 No. Ф09-2239/08-С3, FAS MO dated 11.03.2009 No. КА-А40/ 1267-09).

In addition, in the costs associated with production and sales (subclause 1. 45 clause 1 of article 264 of the Tax Code of the Russian Federation), insurance premiums withheld from the amount average wage paid per time forced downtime(post. FAS ZSO dated December 20, 2013 No. F04-8139 / 13, dated March 5, 2013 in case No. A67-4468 / 2012).

But on the amount of interest due for delaying wages, insurance premiums are not charged. Thus, the Presidium of the Supreme Arbitration Court of the Russian Federation explained (post. No. 11031/13 of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 10, 2013) that these amounts are subject to Law No. 212-FZ (subparagraph "and" clause 2, part 1, article 9 of the Federal Law dated July 24, 2009 No. 212-FZ) and on this basis are not subject to inclusion in the base for calculating insurance premiums.

As for personal income tax, the amounts of average earnings considered by us are subject to this tax in general order at a rate of 13 percent (clause 1, article 210. article 217. 224 of the Tax Code of the Russian Federation; letters of the Ministry of Finance of Russia dated 13.04.2012 No. 03-04-05 / 3-502, dated 05.04.2010 No. 03-04-05 / 10 -171). In this case, the tax is charged on the date of actual receipt of income, which is considered the day of transfer of funds to the employee’s bank account (clause 3 of article 226. subparagraph 1 of clause 1 of article 223 of the Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated 06.28.2013 No. 03 -04-05/24633).

The amounts of monetary compensation paid for late payment of wages (Article 236 of the Labor Code of the Russian Federation) are not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated January 23, 2013 No. 04/18/2012 No. 03-04-05 / 9-526. Federal Tax Service of Russia dated 06.04.2013 No. ED-4-3 / 10209).

For accounting purposes, expenses in the form of average earnings and insurance premiums are accepted for accounting as of the date of their accrual as part of expenses for ordinary activities by cost elements (“labor costs” and “social contributions”, respectively) (clause 5, paragraph 3, 4, paragraph 8, paragraphs 16, 18 PBU 10/99 "Organization's expenses", approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n (hereinafter - PBU 10/99)).

Interest for late wages, which is nothing more than the liability of the employer, is included in other expenses on the date the compensation is calculated (clauses 4, 11, 16, 18 PBU 10/99).

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Suspension of work due to non-payment of wages

According to article 21 of the Labor Code of the Russian Federation, every worker has the right to expect full payment for his work without any delay. But what if the employer does not pay honestly earned money on time? Do I need to continue working or is it worth suspending work due to non-payment of wages? About what actions an employee can take in such a situation is described in this article.

Rights of an employee in case of salary delay

If the employer slows down the payment of wages for more than 15 days, which also includes weekends and holidays, then the employee has every reason to stop working until he is paid the owed wage in full. To do this, the employee must notify his employer in writing of the suspension of work due to non-payment of wages. Any rules for issuing a note warning the employer about the suspension labor activity the employee may not comply, since the Labor Code of the Russian Federation does not say anything about the form in which this notification should be written. Also, as an argument, the employee must have confirmation that his employer received the notice sent to him, otherwise the suspension of work duties will be considered as absenteeism.

In the event that the employer delayed not the entire salary, but only some part, the employee does not have the right to stop performing his labor duties, since, according to Article 142 of the Labor Code of the Russian Federation, the employee can receive such a right only if the salary is delayed in full.

When to stop work

It should be taken into account the fact that the above method of protecting the rights of an employee is not always available and not for everyone.
Suspension of work due to non-payment of wages and for any other reasons is not allowed:

• in the event of the introduction of martial law or the definition of an emergency situation in the country in accordance with the legislation of the Russian Federation;
• citizens working in the bodies and institutions of the Armed Forces of the Russian Federation;
• employees of law enforcement agencies involved in rescue and fire fighting;
• citizens who hold public office in the state authorities of the Russian Federation;
• citizens working in institutions for the maintenance of especially dangerous types of equipment and industries;
• workers who supply the population with electricity, heating, gas, water, communications and medical care.

Payment for the suspension of work duties

In the event that an employee has notified in writing of the suspension of work due to non-payment of wages to his employer, and he has confirmation that the employer has been notified, the employee, in accordance with Article 142 of the Labor Code of the Russian Federation, must receive interest for the time of non-payment of debts equal to the average earnings . Moreover, while there is a debt on the part of the employer, the employee may be absent from his workplace. If the employer is ready to pay the owed salary, he must notify the employee about this, after which the employee is obliged to return to fulfilling his job duties from the next day after notification.

Also, the employee should be aware that in the event of late payment of interest for violation of the terms of payment of wages, he no longer has the right to suspend labor activity, since, according to Articles 129 and 236 of the Labor Code of the Russian Federation, these interest are not included in the salary, as a result of which they are not debt.

Salary delay: terms of issue, fines, decisions

Payroll deadlines

The deadlines for the issuance of wages change from October 3, 2016. Below we will consider the procedure for issuing salaries before and after this period.

According to the letter of the Federal Tax Service, in a letter dated August 29, 2016 No. ZN-4-17/15799, a non-resident employee cannot be paid in cash.

Until October 3, 2016

According to Article 136 of the Labor Code, wages must be issued by the organization at least every half a month. The payment of such amounts once a month is already a direct violation of the current legislation. It is possible to issue wages more often, less often - it is impossible, even if the employee writes an application for such a calculation.

From October 3, 2016

From October 3, the Labor Code will have an exact date after which the employer does not have the right to issue wages - the day of the salary until the 15th day of the next month. Moreover, the old rules are not canceled, that is, wages must be paid at least twice a month.

Thus, all organizations whose contracts indicated the dates for the issuance of wages later than the 15th, must amend the contracts in accordance with the new deadlines.

There must be 15 days between salary and advance payment. For example, if you pay an advance on the twentieth day, then the salary must be paid on the fifth day of the next month. If one interval is more than 15 days, and the other is less, then Rostrud can fine 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Wage arrears

The employer is held financially liable, regardless of the presence or absence of his fault in the delay in wages to employees.

Worker actions

How to get paid on time? Who to contact? Is there compensation for late pay?

If wages are delayed for one day, the employee has the right to start asserting his rights.

To the labor inspectorate

For this you need to contact labor inspection on labor at the location of the organization (this is necessary so that the employer cannot illegally evade solving the problem). The application is drawn up in free form, it is necessary to indicate the violated rights (the fact of delayed wages, the number of days of delay, the delayed amount).

Don't go to work

If the employer has not paid wages within 15 days, the employee has the right to suspend his labor activity until the amount due to him is received. Before this, it is necessary to warn the employer in writing about this decision, referring to Article 142 of the Labor Code of the Russian Federation.

However, not all categories of workers have the right to suspend their activities. Civil servants, workers servicing hazardous types of production and equipment, workers whose labor activity is directly related to ensuring the life of people: employees of ambulance stations, power plants, water supply enterprises, and so on can not leave your job.

The employee must, along with the suspension of his labor activity, apply to the court with a statement of claim to recover from the employer the amount of wage arrears and compensation for the delay in its payment. Before that, you need to make sure that the salary has been accrued. If not, then a writ of execution can be issued almost immediately after the appeal.

In order to increase the interest of employers in preventing violations of the labor rights of employees, in the draft federal law No. 473887-7 “On Amending Article 5.27 of the Code of Administrative Offenses of the Russian Federation”, submitted to the State Duma on 05/25/2018, it was proposed to exclude from part 6 of the named article punishment in the form of a warning. If the bill is passed, the employer will no longer be able to get off with a warning for non-compliance with the terms of salary payment and will have to pay a fine. You will learn about the consequences for the employer of late payment of wages from this article.

The Ministry of Labor in Letter No. 14-1 / OOG-4375 of May 24, 2018 recalled that, according to par. 5 hours 1 art. 21 of the Labor Code of the Russian Federation, an employee has the right to timely and full payment of wages in accordance with his qualifications, complexity of work, quantity and quality of work performed. In turn, the employer is obliged to pay in full the wages due to employees within the time limits established in accordance with the Labor Code of the Russian Federation, the collective agreement, the rules of internal work schedule, employment contracts (paragraph 7, part 2, article 22 of the Labor Code of the Russian Federation).

Part 6 of Art. 136 of the Labor Code of the Russian Federation, it is established that it is paid at least every half a month. The specific date for the payment of wages is fixed in the internal labor regulations, collective or labor contract no later than 15 calendar days from the end of the period for which it is accrued. In Letter No. 14-2/B-761 dated August 18, 2017, the Ministry of Labor noted that the right of an employee to receive wages at least every half a month is one of the conditions established by law, and this condition cannot be worsened either by agreement of the parties, or on the basis of a collective agreement.

For your information:

The Labor Code does not regulate specific terms for the payment of wages (does not provide for specific dates of the calendar month), but at the same time establishes requirements for the payment of wages at least every half a month, as well as the maximum allowable period of time after the end of the worked period, in which part of the salary for this period.

The specific date for the payment of wages is established by the internal labor regulations, collective or labor contract no later than 15 calendar days from the end of the period for which it is accrued.

For your information:

When paying wages for the second half of the month, the employee must be given a payslip in the form approved by the order of the head of the organization (part 1 of article 136 of the Labor Code of the Russian Federation, Letter of Rostrud dated December 24, 2007 No. 5277-6-1).

The employer or representatives duly authorized by him, who have delayed the payment of wages to employees and other violations of wages, are liable in accordance with the Labor Code of the Russian Federation and other federal laws (part 1 of article 142 of the Labor Code of the Russian Federation). So, due to the delay in the payment of wages, the employer is threatened with attracting:

to liability, which implies the payment of compensation to the employee;

to administrative and criminal liability.

In addition, upon receipt by the state labor inspectorate of a message about a delay in the payment of wages, it is possible to conduct an unscheduled inspection of the organization (paragraph “b”, paragraph 10 of the Regulation on Supervision in the Sphere of Labor).

Let's take a closer look at the liability process.

Payment of compensation for delayed payment of wages

According to Art. 236 of the Labor Code of the Russian Federation in case of violation of the established terms for the payment of wages, vacation pay and (or) other amounts due to the employee, the employer is obliged to pay them with interest (monetary compensation). At the same time, the obligation to pay compensation does not depend on the presence of his guilt.

For your information:

Compensation under Art. 236 of the Labor Code of the Russian Federation, the employer must pay the employee for delaying the payment of wages even for one day.

The amount of monetary compensation cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation in force during the period of delay on the amounts not paid on time for each day of delay, starting from the next day after the established payment deadline and ending with the day of actual settlement inclusive. In case of incomplete payment of wages and (or) other amounts due to the employee on time, the amount of compensation is calculated based on the amounts actually not paid on time.

For your information:

The amount of monetary compensation may be increased by virtue of collective, employment contracts or local regulations.

Compensation is calculated according to the following formula (based on the key rate of the Central Bank of the Russian Federation, if the employer has not set an increased amount of compensation):

Example.

In accordance with the local regulations of the organization, the salary for the second half of the month must be paid on the 10th of the next month. In fact, the salary for the second half of September 2018 in the amount of 30,000 rubles. was paid on 10/18/2018.

We will calculate compensation for the delay in the payment of wages. Local acts of the organization do not provide for an increased amount of compensation.

The number of days of delay was 8.

The key rate of the Central Bank of the Russian Federation is 7.5% (effective from September 17, 2018 in accordance with the Information of the Central Bank of the Russian Federation of September 14, 2018).

Therefore, the compensation payable to the employee will be equal to 120 rubles. (30,000 rubles x 7.5% / 150 x 8 days).

Reflection of compensation in accounting. Since compensation for delayed payment of wages is the liability of the employer, it can be qualified as a sanction for violation of the employer's contractual obligations to employees. For accounting purposes, such compensation is included in other expenses and is recognized on the date of its accrual (clauses 4, 11, 16 of PBU 10/99 "Expenses of the organization").

The amount of compensation is subject to reflection on account 73 "Settlements with personnel for other operations". Assuming that the amount of compensation is taken into account as part of other expenses, the following entries should be made in accounting:

Debit Credit - compensation for delayed payment of wages has been accrued;

• Debit Credit () - workers' compensation paid.

For your information:

In the Order of the Ministry of Agriculture of the Russian Federation dated 06.06.2003 No. 792 “On approval methodological recommendations on Accounting for Costs of Production and Calculating the Cost of Products (Works, Services) in Agricultural Organizations” states that the amount of compensation for late payment of wages should be reflected in the item “Payment”. In this case, the compensation is included in the cost of ordinary activities on the date the compensation is calculated on the basis of clauses 5, 16 of PBU 10/99.

Taxation of personal income tax compensation and insurance premiums. Compensation for the delay in the issuance of wages is not subject to personal income tax. This follows from the provisions of paragraph 3 of Art. 217 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of the Russian Federation of February 28, 2017 No. 03-04-05 / 11096, of January 23, 2013 No. 03-04-05 / 4-54, of April 18, 2012 No. 03-04-05 / 9-526, Federal Tax Service of the Russian Federation dated 04.06.2013 No. ED-4-3 / 10209). Recall that according to the above paragraph, all types of compensation payments established by the current legislation of the Russian Federation (within the limits provided for in accordance with the legislation of the Russian Federation) related to the performance of labor duties by the taxpayer are not subject to taxation (exempted from taxation).

For your information:

If the payment of compensation for the delay in the payment of wages is set in a high amount and is made regularly by the regulatory local act of the organization, it may be recognized integral part wages, and accuse the organization of using the scheme in order to minimize tax liabilities.

For example, in the Decree of the FAS UO dated November 30, 2012 No. Ф09-11655/12, the court found that:

compensation payments were of a regular systematic nature, and their size significantly exceeded the amount of accrued wages;

analysis of cash flow for each month indicates that the company has the opportunity to pay wages on time;

the amount of funds allocated by the company on a monthly basis to pay wages is, as a rule, lower than the amount of compensation paid in the same month.

In view of these circumstances, it was concluded that under the guise of compensation for the delay in the payment of wages, wages were paid to employees. In this regard, the court found it lawful to withhold personal income tax from the entire amount of compensation, and not just in part of the increased amount.

As for insurance premiums, the amounts not subject to taxation are listed in Art. 422 of the Tax Code of the Russian Federation. The payment associated with the delay in the issuance of wages is not mentioned in the specified norm, therefore, it will be subject to insurance premiums in the general manner. This is the official position of the Ministry of Finance, set out in Letter No. 03-15-06/16239 dated March 21, 2017.

It should be noted that during the period of validity of the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” there were decisions in favor of organizations that did not tax insurance premiums specified type of payment. Thus, in Resolution No. 13AP-11744/2017 dated June 20, 2017, the Thirteenth Arbitration Court of Appeal recognized that the amounts of monetary compensation are not subject to inclusion in the base for calculating insurance premiums. Cash compensation (interest) for the delay in the payment of wages, provided for in Art. 236 of the Labor Code of the Russian Federation, is a type of liability of the employer to the employee, paid by law to an individual in connection with the performance of his labor duties, providing additional protection of the labor rights of the employee. The amount of monetary compensation paid to an employee may be increased by a collective or labor agreement. The obligation to pay the specified compensation arises regardless of the fault of the employer.

The amount of assessed contributions is included in tax expenses (letters of the Ministry of Finance of the Russian Federation dated March 21, 2017 No. 03-15-06/16239, dated March 15, 2011 No. 03-03-06/1/138).

The amount of compensation for delayed payment of wages is not taken into account for the purposes of income tax and tax when applying the simplified taxation system (Letter of the Ministry of Finance of the Russian Federation of October 31, 2011 No. 03-03-06 / 2/164). The issue of whether the amount of compensation paid to an employee for delaying the payment of wages is recognized as an expense for income tax purposes was once again considered by financiers in Letter No. 03-03-06/1/63083 of 04.09.2018. Officials did not give a clear answer, pointing out that the validity of the expenses taken into account when calculating the tax base should be assessed taking into account the circumstances indicating the intentions of the taxpayer to receive economic effect as a result of real business or other economic activity.

At the same time, there are court decisions in which arbitrators pointed to the right of taxpayers to recognize such expenses for tax purposes. The judges concluded that the costs in the form of the amount of monetary compensation paid by the employer to employees on the basis of Art. 236 of the Labor Code of the Russian Federation, are a sanction for violation of contractual obligations. Subparagraph 13 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation does not contain any restrictions on the accounting of sanctions as expenses, depending on the legal relationship (civil or labor) in which contractual obligations are violated, therefore, the expenses incurred are taken into account when taxing profits (FAS PO resolution dated 30.08.2010 in case No. A55-35672 / 2009, dated 06/08/2007 in case No. A49-6366 / 2006, FAS VVO dated 08.11.2008 in case No. A29-5775 / 2007, FAS UO dated 04.14.2008 No. Ф09-2239 / 08- C3 in case No. A60-14685/07).

The right of an employee to stop work.

Subject to the provisions of paragraph 2 of Art. 142 of the Labor Code of the Russian Federation, in the event that the payment of wages is delayed for more than 15 calendar days, the employee has the right to suspend work until the payment of the delayed amount to him, notifying the employer in writing. During the period of suspension of work, the employee has the right to be absent from the workplace during his working hours (Letter of the Ministry of Labor of the Russian Federation of December 25, 2013 No. 14-2-337). The Ministry of Labor in Letter No. 14-2/B-761 dated August 18, 2017 confirmed that due to the delay in the payment of wages, an employee may suspend work while on a business trip.

For your information:

The refusal of an employee to perform work due to non-payment of wages to him is one of the forms of self-defense of labor rights (Article 379 of the Labor Code of the Russian Federation). At the same time, according to paragraph 57 of the Decree of the Plenum of the RF Armed Forces dated March 17, 2004 No. 2, an employee can suspend work regardless of the employer's fault in non-payment of wages to him.

The Labor Code provides a list of cases when suspension of work is not allowed (part 2 of article 142 of the Labor Code of the Russian Federation):

during the introduction of martial law or a state of emergency;

in military bodies and organizations in charge of ensuring the country's defense and state security, rescue, search and rescue, firefighting, work to prevent or eliminate natural disasters and emergencies, in law enforcement agencies;

for civil servants;

in organizations directly servicing especially hazardous types of production, equipment. Employees of these organizations, whose right to timely and full payment of wages has been violated, may apply to the commission for labor disputes, a court or bodies of state supervision and control over compliance with labor laws (Determination of the Constitutional Court of the Russian Federation of October 19, 2010 No. 1304-O-O);

in relation to work related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, provision of emergency and emergency medical care).

During the period of suspension of work, the employee has the right to be absent from the workplace (part 3 of article 142 of the Labor Code of the Russian Federation).

In connection with the suspension of work in the time sheet (form T-12, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1), the code “NC” or “36” should be indicated for all days of suspension of work.

For your information:

For the period of suspension of work due to a delay in the payment of wages to him, the employee retains average earnings (part 4 of article 142 of the Labor Code of the Russian Federation).

Here is a sample notification by an employee of an employer about the suspension of work due to a delay in the payment of wages for a period of more than 15 days.

Director of Matrix LLC

O. S. Borisov

by Senior Sales Specialist

O. P. Emelina,

address of residence: 603155, Nizhny Novgorod,

st. Kovalikhinskaya, 72, apt. 151,

tel.: +79021111111

Suspension Notice

In accordance with Part 2 of Art. 142 of the Labor Code of the Russian Federation, I inform you in writing that due to the delay in the payment of wages for a period of more than 15 days, I suspend work for the entire period until the payment of the delayed amount.

I notify that during the period of suspension of work during my working hours I will be absent from the workplace. For the entire period of suspension of work, I ask you to keep my average earnings.

The date of suspension of work is 28.10.2018.

The date of occurrence of the debt is 10/11/2018.

total amount debt - not less than 65,250 rubles.

The total duration of the debt is not less than 18 calendar days.

I ask you to pay the amount of the saved average earnings on the days of the issuance of wages. I ask you to report the results of the consideration of the notice and the measures taken to pay off wage arrears in the prescribed manner.

An employee who was absent from the workplace during the period of suspension of work is obliged to start work no later than the next business day after receiving a written notification from the employer about the readiness to pay the delayed wages on the day the employee goes to work (part 5 of article 142 of the Labor Code of the Russian Federation).

Here is a sample notification of an employee about the payment of delayed wages.

Society with limited liability"Matrix"

(LLC "Matrix")

Senior Sales Specialist

O. P. Emelina

31.10.2018 № 21

Delayed Wage Notice

Dear Oleg Petrovich!

We notify you of the readiness of Matrix LLC to fully pay off wage arrears for September 2018. Payment will be made on the day you return to work.

In accordance with Part 5 of Art. 142 of the Labor Code of the Russian Federation, you must return to work no later than the next day after receiving this notice. Your absence from work good reasons the day following the receipt of this notice will be considered absenteeism and may serve as a basis for disciplinary action against you, up to and including dismissal under paragraphs. "a", paragraph 6, part 1, art. 81 of the Labor Code of the Russian Federation.

Director Borisov O. S. Borisov

The employer has the right to dismiss the employee for absenteeism in the event that he does not appear at the workplace without good reason on the next working day after receiving notice of the employer's readiness to pay him delayed wages or transfer them (paragraph "a", paragraph 6 of part 1 article 81 of the Labor Code of the Russian Federation).

It should be noted that there are decisions of arbitrators in which it was found unlawful in a situation where an employee did not come to work after partial repayment of the debt (appeal rulings of the Nizhny Novgorod Regional Court dated 03/20/2018 in case No. 33-2117 / 2018, St. .2016 No. 33-9739/2016, Ruling of the Moscow City Court dated January 24, 2014 No. 4g/3-51/14). The arbitrators proceed from the fact that the period of suspension of work lasts until the full repayment of the debt. The payment of its part does not interrupt this period and is not a basis for the employee to resume work. At the same time, he is not obliged to re-notify the employer about the suspension of work.

Bringing to administrative and criminal liability.

Administrative liability for non-payment or incomplete payment of wages and other amounts within the established period within the framework of labor relations(if these actions do not contain a criminally punishable act), established in Parts 6, 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Currently, part 6 of this article provides for liability in the form of a warning or a fine in the amount of:

for officials - from 10,000 to 20,000 rubles;

for individual entrepreneurs - from 1,000 to 5,000 rubles;

for legal entities - from 30,000 to 50,000 rubles.

A person who has previously been subjected to administrative punishment under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation and repeatedly committed a similar offense, may be held liable under part 7 of this article. In this case, he is punished:

for officials - a fine in the amount of 20,000 to 30,000 rubles. or disqualification for a period of one to three years;

for individual entrepreneurs - a fine in the amount of 10,000 to 30,000 rubles;

for organizations - a fine in the amount of 50,000 to 100,000 rubles.

If an administrative offense has been committed and the officials through whose fault it was committed are identified, both the legal entity and the indicated officials may be held administratively liable under the same rule (part 3 of article 2.1 of the Code of Administrative Offenses of the Russian Federation, paragraph 1 p 15 Decree of the Plenum of the RF Armed Forces dated March 24, 2005 No. 5).

Criminal liability for non-payment of wages threatens the head if he acted out of selfish or other personal interest (Article 145.1 of the Criminal Code of the Russian Federation).

In case of partial non-payment of more than three months of wages, pensions, scholarships, allowances and other amounts established by law, the manager is threatened (part 1 of this article):

a fine of up to 120,000 rubles. or in the amount of wages (other income of the convict) for a period of up to one year;

deprivation of the right to hold certain positions or carry out certain activities for up to one year;

forced labor for up to two years;

imprisonment for up to one year.

Partial non-payment means making a payment in the amount of less than half of the amount payable (note to Article 145.1 of the Criminal Code of the Russian Federation).

In case of complete non-payment of more than two months of wages, pensions, scholarships, allowances and other amounts established by law or payment of wages for more than two months in an amount lower than the minimum wage established by federal law, the manager is threatened (part 2 of this article):

a fine in the amount of 100,000 to 500,000 rubles. or in the amount of wages (other income of the convict) for a period of up to three years;

forced labor for up to three years with or without deprivation of the right to hold certain positions or carry out certain activities for up to three years;

imprisonment for up to three years with or without deprivation of the right to hold certain positions or carry out certain activities for up to three years.

If non-payment (partial or complete) caused serious consequences, the head of the organization (branch, representative office, separate (structural) subdivision) may be held liable in the form (part 3 of article 145.1 of the Criminal Code of the Russian Federation):

a fine in the amount of 200,000 to 500,000 rubles. or in the amount of wages (other income of the convict) for a period of one to three years;

imprisonment for a term of two to five years with or without deprivation of the right to hold certain positions or carry out certain activities for a term of up to five years.

Both administrative and criminal liability can occur only if there is guilt (Article 2.1 of the Code of Administrative Offenses of the Russian Federation, Article 14 of the Criminal Code of the Russian Federation). Non-payment of wages entails criminal liability only if the organization has cash and non-payment is due to self-interest or other personal interest of the head of the organization (branch, representative office, separate (structural) subdivision).

The liability of the employer for the delay in the payment of wages involves not only the reimbursement of earnings not received by the employee, but also the payment of additional interest (monetary compensation). Compensation is due even if the employer is only a few days late with payments. If payment is delayed by more than 15 days, the employee has the right to suspend work. Administrative responsibility for the delay in the payment of wages is established in Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, while the amount of the fine for this violation, committed for the first time, reaches 50,000 rubles. Criminal liability for non-payment of wages may threaten the manager if he acted out of selfish or other personal interest. If an employee applies for a delay in the payment of his salary to the GIT, it is possible to conduct an unscheduled audit of the organization.

Regulations on Federal State Supervision of Compliance with Labor Legislation and Other Regulatory Legal Acts Containing Norms labor law, approved Decree of the Government of the Russian Federation of September 1, 2012 No. 875 (effective as amended on April 30, 2018).

PBU 10/99 "Expenses of the organization", approved. Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n.

Instructions for the application of the Chart of Accounts for accounting of financial and economic activities of organizations, approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

Any working person must receive a salary in a certain period 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 review what kind of punishment is provided for the management with a constant delay in payment.

The responsibility of the employer for the delay in the payment of wages in 2020 is manifested in the following types:

• disciplinary punishment (Article 192 of the Civil Code of the Russian Federation) can be incurred by both the employer himself and his official representatives who allowed non-payment of wages and violated other rules for remuneration.
• material punishment (Articles 234-236 of the Civil Code of the Russian Federation) manifests itself in the form of accrual and payment of interest to the employee for those days of delay that followed the day of salary delay.
• administrative punishment (Article 5.27 of the Code of Administrative Offenses of the Russian Federation) occurs only if the guilt of the head or his representative is proven.
• criminal punishment: if the mercenary motives of officials are proven, arrest for up to two years may follow.

Disciplinary responsibility

Delayed salary due to the fault of the manager or official representatives is an 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 the violation are proven, the employer applies appropriate measures of influence to the management of the institution (Article 195 of the Labor Code of the Russian Federation).

To conduct an audit, a representative of the interests of workers (this may be a trade union) applies to the employer with a corresponding statement, which indicates violations by the management. The employer is given 1 week to consider this document (Article 370 of the Labor Code of the Russian Federation). Then he takes measures to eliminate violations, chooses the form 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 issuance.

Material liability

This responsibility is imputed to the head for the delay in the payment of wages to employees. Employees have every right to demand payment from the employer, as well as to receive interest for its delay and compensation for moral damage suffered. At the same time, the fact for what reason there was a failure in the issuance of pay does not play any role. Find out more about the rights of workers in case of delayed payment of wages.

The employer has 15 calendar days in reserve for the payment of wages from the time it expires (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 for late payment of wages:

• are not subject to personal income tax;
• are not taken into account in income tax expenses;
• subject to insurance premiums compulsory insurance the same 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 July 3, 2016). For example, a company's fixed pay date is the 10th of each month. The employee's remuneration for January (50,000 rubles) was made on 02/20/2017. For 10 days (from February 10, 2017 to February 20, 2017 inclusive), taking into account the rate of the Central Bank of the Russian Federation (10%), compensation in the amount of 333 rubles was accrued.

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

Payment for overdue wages is the direct responsibility of the employer: the employee does not need to submit any documents or complain to higher management. Compensation is paid at the same time with the delayed salary amount.

Suspension of official duties

The employee may not come to 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 must communicate your desire to management in writing.

When management begins making payments, that employee is notified by a notice in writing. 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.

It is worth noting: there are some nuances in the issue of suspension of labor activity. Such acts of self-defence are only legal in the event of a 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 they are paid, 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 supporting the life of people (electricians, doctors, etc.) or working in especially hazardous industries and equipment;
• when a state of emergency is declared.

Administrative responsibility

Punishment can occur only if the leader is guilty of failing to meet the deadlines for remuneration.

The employer is responsible for the delay in 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 the 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 falls on a weekend or non-working holiday, it is issued before this day (Article 136 of the Labor Code of the Russian Federation). For example, wages must be issued on the 8th of every 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 about pay for work on a day off 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 the payment of wages is detected, the state labor inspectorate issues an order for its repayment within a month. Salaries should be received not only by employees, but also by laid-off employees.

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

Watch the video on criminal liability for non-payment of wages

Criminal liability

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

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

The measure of punishment is chosen depending on the type of non-payment. Partial non-payment of wages implies a payment of less than half of the due amount. Criminal liability occurs with partial non-payment for more than 3 months and the employer's selfish goals. Full non-payment is understood as non-payment of all earnings for 2 months or for the same period the payment of wages below the minimum wage. With proven malicious intent 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 particular case. The duration of the crime, the amount of wage arrears, the number of victims, etc. are taken into account.

Delaying wages for employees has significant consequences for the employer and the institution. You should be very careful about observing the terms of remuneration, otherwise problems cannot be avoided.

Have questions about employer liability? Ask them in the comments to the article

In the Labor Code, all chapters, starting with the 133rd and ending with the 158th, are devoted to issues related to wages. And it would not hurt to familiarize everyone with them. In addition, this document contains chapters that contain information on such a topical issue as According to the Labor Code, it is permissible, but everything has a limit. And this case is no exception.

Innovations

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

Until 10/03/16, all organizations, in accordance with, had to pay salaries to their employees at least every half a month. If payments were made every 30 days, then this was a direct violation of the law. More often, the accrual of legal remuneration was allowed. Ho no less. Even if the employee himself asks for it in writing.

The new edition requires that the organization set exact, specific dates, and before the 15th day of the month. Wording general plan every employer must exclude. These include something like this: "Salary is accrued in the period from the 20th to the 25th." And the provision that payments should 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 delays is written in it. According to the Labor Code, the following is said: “If an employer or one who is his authorized representative has allowed the untimely payment of legal remuneration to an employee, then he is obliged to bear responsibility in accordance with federal laws and the Labor Code of the Russian Federation.”

This chapter provides some of the organizations. Here's what the Labor Code says: Withholding wages that lasts more than 15 days is legal grounds for a state to suspend operations. Ho before you stop going to work, each employee must draw up a notice in writing and hand it over to his superiors.

Exceptions

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

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

Also, people serving in organizations of the RF BC, 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 rescue structures, and civil servants.

But this is not the whole list of exceptions that the Labor Code contains. Wage arrears also do not allow people working in organizations that service especially dangerous types of equipment and industries to stop their work. And to workers in structures that perform tasks related to ensuring the livelihoods of the entire population. Related to this are heating, energy saving, water supply, ambulance health care, communication, etc.

Further actions

Usually, after the employee has stopped his labor activity, the management takes all possible measures to accrue his legal remuneration. However, a person should not be particularly concerned about this. Since even while he does not fulfill his duties, he retains his salary.

Ho he must go out on his own work place the next day after he receives a notification from the boss that he is ready to accrue the delayed remuneration (necessarily 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 employees the right to suspend their activities, but the employer obliges them to bear financial responsibility.

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

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

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

But 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 a prison sentence of 2 to 5 years.

If the violation is not corrected

There are special cases in which an employee of the enterprise made a claim to the employer, but he ignored it and did not pay the legal remuneration. In this case, a 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, details of the organization, briefly describe the essence of the case, and also attach documents to the complaint that confirm that there really is a salary delay. 2014, by the way, was especially full of such appeals. At that time, many became victims of unpaid rewards.

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

Retirement payouts

They are also worth noting. Dismissal is legal procedure, implying the calculation of the employee leaving the enterprise and the return to him work book. Payments are usually accrued on the last day of work. Or the one that followed the day in which the person turned to the management with a demand for payment. This is spelled out in Article 140 of the Labor Code of the Russian Federation.

And even in such cases of layoffs, wages are delayed. According to the Labor Code, upon dismissal, a person is obliged to come for the calculation himself. If the manager hesitates, then his outgoing employee has the right to file a claim. He can even apply to the appropriate judicial body, which is the Labor Inspectorate. The complaint is considered within a calendar month. Then there are trials and judgment. Everything takes a certain time, takes away nerves and strength, therefore it is in the interests of the employer to pay off the person without directly involving the law.

What to pay attention to

Finally, it is worth noting that each person, getting 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 an advance payment and legal remuneration. This document is the answer to all questions of interest to any person applying for a job.

The difficult economic situation in the country, the crisis of non-payments, delays in deliveries and other problems often become the reason that the employer cannot pay wages to his employees within the time limits established by law. In this article, we will consider what to do if the employer delays wages, and what the employees themselves can do in this case.

Delayed Wage Law in 2020

According to the Labor Code (LC) of the Russian Federation (part 6, article 136) and the letter of the Ministry of Labor of the Russian Federation dated November 28, 2003 No. 14-2-242, wages must be paid to employees hired under an employment contract 2 times a month. The exception is situations when an employee is hired to perform any tasks under a civil law contract. This option provides for the registration of any terms of remuneration that suit both parties. This agreement is written directly into the contract.

Under the Labor Code in 2020, salary delays are allowed for a period of no more than 15 days. This is spelled out in the amendments dated October 3, 2016 to Art. 136 of the Labor Code of the Russian Federation. This tolerance implies that the employer has the right to delay the payment for no more than 15 days after the end of the period for which it was accrued ( The federal law(FZ) No. 272 ​​dated July 3, 2016).

Payroll dates must be recorded in at least one of the following documents:

• in an employment contract concluded between the employee and the employer;
• in a collective agreement;
• V regulations internal order.

Algorithm of actions for an employee in case of salary delay

Additionally

There are certain cases when it is unacceptable to stop work:

• employees of rescue and emergency services, military, firefighters;
• in a state of emergency;
• civil servants;
• employees who serve especially dangerous types of production, equipment;
• workers who provide the livelihoods of the population ( ambulance, water supply, gas supply, energy supply, heating, communications).

Based on the norms of the law, if the salary is delayed for more than 15 days, the employee can take the following actions:

• write a notice to the employer that, due to a delay in payments of more than 15 days, he stops fulfilling his job responsibilities. This document must be drawn up in 2 copies, one remains with the employer, and on the other responsible person who accepted the notification must sign the acceptance. This is necessary so that the employee is not issued absenteeism, and to prove the legality of actions in court (if necessary). It should also be taken into account that the employer will have to pay for the period of suspended work;
• do not go to work until the employer gives written notice of the intention to pay wages;
• file a lawsuit in court for violation of civil rights.

If the delay in wages exceeds 3 calendar months, then the employee, in addition to the above actions, can apply to arbitration court about the recognition of the company in which he works, bankrupt. The court will take the case into consideration if the employer's debt to employees is at least 300 thousand rubles.

In addition to the actions listed above, the employee has the right to report a violation of his rights to the following authorities:

• to the Federal Labor Inspectorate;
• to the prosecutor's office at the location of the company where the employee works;
• to the court (a sample statement of claim for non-payment of wages can be found).

If at an enterprise or organization the salary is delayed for several employees, then it is better to defend your rights together. Collective applications in state bodies will be processed faster than individual ones, and they will also have a greater chance of a positive result.

When referring to all government bodies it is necessary to submit a written application indicating the fact of delay in wages, the timing of the delay, the exact details of the company and your personal data. Submit supporting documents if available.

Watch the video for expert advice on how to recover your salary if you are delayed

Consequences for the employer in case of delay in payments

Non-compliance by the employer with the conditions employment contract, including the delay in payments, entails any reciprocal impact.

List of possible consequences:

• termination of labor activity of company employees in case of non-payment of wages for more than 15 days after the period specified in the labor or collective agreement (Article 142 of the Labor Code of the Russian Federation);
• based on average earnings;
• taking measures of administrative and (or) financial responsibility, including the payment of monetary compensation to employees. Administrative liability involves the imposition of a fine, suspension of the company;
• bringing to criminal responsibility;
• initiation of bankruptcy proceedings by employees of the enterprise in case of delay in payments for more than 3 months.

It is worth noting: in the event that wages are paid to employees according to a gray or black scheme, then even in the judiciary it will be quite difficult to prove the facts of delay and non-payment, and it will be almost impossible to hold the employer accountable. Therefore, it is worth discussing in advance with the employer the issue of official payment of wages.

Compensation for an employee with delayed wages

Monetary compensation for the delay in the payment of wages is one of the measures to stimulate the timeliness of payments. As a rule, it represents a certain interest accrued on the amount of the debt. Payment of compensatory interest in case of delayed wages is the responsibility of the employer, regardless of what the reasons for delaying payment were (Article 236 of the Labor Code of the Russian Federation).

The minimum amount of compensation accruals, according to Federal Law No. 272 ​​of 03.10.2016, is equal to 1/150 of the key rate of the Bank of Russia on the amount of delayed payments for each day of delay. The key rate as of March 27, 2017 is 9.75%. Thus, the employer is obliged to pay the employee his earnings plus compensation calculated for each day of delay in payment.

You can try to solve the problem of salary delays before applying to various government agencies within the team. To do this, the company creates a commission on labor disputes. It should consist of representatives from the employee and from the employer in equal numbers. The commission is solving the problem within 10 days. If a peaceful settlement fails, then further it is necessary to apply to the state supervisory authorities.

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