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Types and features of deductions from wages. Four rules for deductions from wages

In accordance with the Instruction on the composition of the fund wages References No. 2., the costs of the organization associated with wages, and other payments to employees are divided into three parts: wage fund; social payments; expenses not related to the payroll and social benefits.

Withholding is the amount withheld from accrued wages, in accordance with regulatory or other documents established by law.

The current deductions and deductions can be divided into two groups: mandatory, valid for all or the vast majority of employees, and individual, that is, applied to individual employees and in certain periods.

Mandatory deductions include income tax.

For individual - repayment of debts on previously issued advances, refund of amounts overpaid as a result of incorrectly made calculations, compensation for material damage caused to the enterprise by an employee, amounts on writ of execution, deductions for marriage, collection of fines, amounts overpaid for vacation upon dismissal of an employee and so on.

The amount of accrued wages in LLC TK "Terem" is not given to the employee in its entirety. Previously, various deductions and deductions are made from it. The accounting department of LLC TC “Terem” calculates and transfers all deductions and deductions according to the purpose.

Income tax withholding

Income tax is levied in accordance with Chapter 23 of the Tax Code of the Russian Federation Part 2, the Law of the Russian Federation "On Income Tax with individuals". References No. 13. The procedure for calculating and paying tax is established by the "Instructions for the Application of the Law of the Russian Federation" On Personal Income Tax ". References No. 14. This instruction establishes that the object of taxation is the total income received for the calendar year. The date of receipt of income in this case is the date of its accrual.

The total income includes income received in cash or non-cash way (that is, in the order of transfer to the citizen's account).

Withheld income tax (debit of account 70, credit of account 68) is transferred to the budget (debit of account 68, credit of account 51) no later than the day of actual receipt of cash from the bank for wages.

The object of taxation is the total income received by an employee in LLC TK "Terem" from the beginning of the calendar year, reduced by the amount established by law minimum size wages, and the amount of expenses for the maintenance of children and dependents, with an offset of the amount of tax withheld in previous months.

In the current year, in accordance with Part 2 of the Tax Code, each employee of Terem TC LLC has a standard tax deduction of 400 rubles. per month, regardless of the number of days worked in a given month and is valid until the month in which his salary exceeds 20,050 rubles. Starting this month, the standard deductions will stop. Each dependent is entitled to a standard deduction of RUB 300. per month until the salary exceeds 20,050 rubles.

Gross annual income is all the income received by an employee in the enterprise for the year.

Table 2.5. Personal income tax rates (since 01/01/2006)

Types of income

tax rate

1. For all types of taxable income, except for those specified in clauses 2 and 3
  • 2. For income:
    • winnings paid out by the organizers of lotteries, sweepstakes and other risk-based games (including those using slot machines);
    • the cost of any winnings and prizes received in ongoing contests, games and other events for the purpose of advertising goods, works and services, in excess of the amounts specified in paragraph 28 of Article 217 of the Tax Code;
    • · insurance payments under voluntary insurance contracts in terms of exceeding the amounts specified in paragraph 2 of Article 213 of the Tax Code;
    • · interest income on deposits in banks in terms of exceeding the amount calculated on the basis of three-fourths of the current refinancing rate of the Central Bank Russian Federation, during the period for which interest is accrued, on ruble deposits and 9 percent per annum on deposits in foreign currency;
    • the amount of savings on interest received by taxpayers borrowed money in terms of exceeding the sizes specified in paragraph 2 of Article 212 of the Tax Code.

Regarding income:

  • Dividends
  • · income received by individuals who are not tax residents of the Russian Federation.

List of payments to members labor collective, which are not included in

employee's total annual income:

  • - state benefits for pregnancy and childbirth, for the birth of a child, for burial and others provided for by law, with the exception of temporary disability benefits;
  • - amounts received by employees for compensation for damage caused to them by injury or other damage to health associated with the performance of their labor duties;
  • - severance benefits paid upon dismissal, as well as all types of monetary compensation paid to laid-off workers upon their dismissal from enterprises in accordance with the current labor legislation;
  • - compensation payments to employees within the limits established by the current legislation, etc.

The total income of individuals is additionally reduced by:

  • - amounts transferred on applications for charitable purposes;
  • - amounts allocated for new construction or acquisition of a residential building, apartment, dacha or garden house on the territory of the Russian Federation. The benefit is provided within the limits of five thousand times the established minimum wage for each year for three years;
  • - the amount of expenses for the maintenance of children and dependents within the established minimum wage for each full month in which income is received: for each child under the age of 18, for students and full-time students up to 24 years of age, as well as for each other dependent, having no independent income, regardless of whether or not the dependent lives with the person who maintains it;
  • - amounts transferred as voluntary donations to election funds within a tenfold minimum for elections to the authorities of the constituent entities of the Russian Federation or a fivefold minimum for elections, to local governments

It should be noted that the right to a benefit related to the maintenance of children is granted to both parents.

The income tax rate depends on the amount of taxable income. The amount of income tax is calculated in whole rubles.

The tax is calculated and withheld by the employees of the accounting department of LLC TC "Terem" after each month from the amount of the taxable total income of an individual from the beginning of the year, offset by the amount of tax withheld for the same period. The final recalculation of income tax for each employee is carried out by the accounting department of LLC TK “Terem” at the end of the year based on the total annual income minus all amounts subject to exclusion.

If wages are paid from proceeds, from amounts taken from the bank for other purposes, or in kind, then the amount of income tax due to the budget must be transferred no later than the day following the day of payment or payment in kind. If the tax is not transferred on time, even due to the lack of payday funds, the authorities tax office a fine of 0.5% per day of delay and a penalty on the amount of unremitted tax are charged. The accounting department of LLC TC "Terem" annually submits to the tax inspection bodies a reporting form for the calculation of income tax.

The report is signed by the head of the enterprise and the chief accountant and sealed with the seal of the enterprise. The deadline for submitting the report for the year is no later than April 1 next year. The report is compiled on an accrual basis. Sources for its compilation are the data of tax cards. Application No. 9.

The accounting department of LLC TC "Terem" upon dismissal of an employee during the year gives him a certificate of income. Appendix No. 10.

The certificate is signed by the chief accountant.

To account for the amounts of tax deductions from citizens in favor of the state budget, account 68 “Calculations on taxes and fees” is used. This account is passive. The balance of the account reflects the amount of the enterprise's debt to the budget, the debit turnover - the amounts transferred to the budget to pay off the debt; loan turnover - the amount of tax deductions from the wages of workers and employees.

According to written applications of employees, deductions from wages can be made for transfer to social insurance bodies, non-state pension funds, banks to pay off various loans and interest on them. Also, in accordance with the application of the employee, the entire amount of wages due to him “on hand” can be transferred to a savings bank or bank for crediting to a personal account.

Withholding by writ of execution.

The basis for withholding alimony are writ of execution, and in case of their loss, duplicates; written statements of citizens on the voluntary payment of alimony: notes of the Department of Internal Affairs in the passports of persons that, in accordance with the decision of the courts, these persons are obliged to pay alimony.

Accounting for settlements with legal entities and individuals for deductions in their favor, organizations are recorded on account 76 "Settlements with various debtors and creditors". A sub-account 76-1 "Deductions on writ of execution" has been opened in LLC TK "Terem". The amounts deducted from wages (debit of account 70, credit of subaccount 76-1) are transferred (debit of subaccount 76-1, credit of account 51) on the day the funds are received from the bank on the check for wages. Settlements with individuals on withheld amounts can be made in cash (sub-account debit 76-1, account credit 50). Cash disbursement is made out by a cash receipt. Application number 8.

The executive documents received by the organization for the recovery of alimony are registered and no later than the next day after their receipt are transferred to the accounting department, where they are registered in a special journal and stored as forms strict accountability on par with securities. At the same time, the accounting department of the organization notifies the bailiff and the recoverer of the receipt of the writ of execution.

The withheld amounts of alimony must be issued to the creditor personally from the cash desk within 3 days from the date of payment of wages, or transferred by mail with an accepted payment order, or transferred to the creditor's account on deposits at the branch of the Savings Bank on the basis of a written application submitted by the recipient alimony to the accounting department of the organization. The collected amounts are transferred by mail at the expense of the claimant.

In OOO TK "Terem" these types of deductions are absent, due to the fact that the company does not have employees who are obliged to pay according to writ of execution.

Retention for material damage caused to the organization.

The material liability of members of the labor collective for damage caused to the organization through their fault is provided for by the Code of Labor Laws of the Russian Federation.

The administration of the organization has the right to demand from members of the labor collective and persons working under an employment contract (contract) compensation for damage caused in the presence of illegal actions on their part, the result of which was the damage caused.

Distinguish between full and limited liability for material damage. With limited liability the employee compensates for the material damage caused in a predetermined limit - in the amount of actual losses, but not higher than those established by law. Full liability consists in the obligation of the employee, through whose fault the damage was caused, to compensate it in full, regardless of the size. LLC TK "Terem" concluded agreements on full liability with warehouse managers and cashiers. According to the results of the inventory for 2006. a shortage was detected in the warehouse, as a result, according to an act signed by members of the commission, and materially responsible persons the amount of the identified shortage is withheld from the salary of the storekeeper Galkin A.S. and warehouse manager Gorbunova Z.A.

Hold for marriage.

Marriage is a product that, due to its defects, cannot be used for its intended purpose. If the marriage is correctable, then the amount of losses (the debit of account 28) will consist of the costs associated with its correction. If the marriage is irreparable, then its losses are made up of the cost of materials spent on defective products; accrued wages, inclusive, up to the operation in which the final marriage took place; accruals to off-budget social funds; the accrued transport tax and the corresponding part of overhead costs minus the cost of the rejected product at the price of a possible sale.

Withholding for marriage in LLC TK "Terem" is not carried out.

Withholding amounts not reimbursed by accountable persons in a timely manner.

Cash funds are issued in TC "Terem" against the report (debit of account 71, credit of account 50) for household expenses, for the purchase of fuel and lubricants, entertainment expenses, for business trips. Cash is issued in accordance with the order, for a certain period, after which accountable person must submit an advance report Appendix No. 11. with supporting documents attached. If the employee did not return the unused amount in a timely manner, then it can be withheld at the initiative of the organization from wages (debit account 70, credit account 71).

At the moment, employers quite often practice deductions from an employee's salary for various reasons. Let's consider this issue in more detail.

Deductions from wages can be made in the cases specified in Art. 137 of the Labor Code of the Russian Federation (or other federal laws).

Retention can be categorized as:

  • mandatory;
  • carried out at the initiative of the employer;
  • carried out by agreement between the employee and the employer.

Holds are limited. According to the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for federal laws- 50% of its amount.

Deductions from wages when serving corrective labor, recovering alimony for minor children, compensating for harm caused to the health of another person, compensating for harm to persons who have suffered damage due to the death of a breadwinner, and compensating for damage caused by a crime can be up to 70% of wages.

Notes: Deductions from wages under executive documents are calculated from the amount remaining after tax withholding.

Withholding from the income specified in Article 101 of the Federal Law of 02.10.2007 N 229-FZ "On Enforcement Proceedings" is prohibited.

Mandatory deductions

Mandatory deductions include:

1. Personal Income Tax. According to the provisions of Art. 226 of the Tax Code of the Russian Federation, organizations are obliged to make deductions from the taxpayer's income and pay the amount of personal income tax. When calculating personal income tax, one should take into account income exempt from taxation, provided for in Art. 217 of the Tax Code of the Russian Federation. In addition, the employee's taxable income is reduced by the amount of the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation.

Tax rates are set by art. 224 of the Tax Code of the Russian Federation.

If it is impossible to withhold the calculated amount of the institution’s tax from the employee’s salary, the employer is obliged, no later than 1 month from the end date of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the tax amount.

2. Deductions under executive documents. Withheld by the employer from wages (or other periodic payments), from the moment of receipt of executive documents. Transfers of withheld funds must be carried out no later than 3 days from the date of payment of wages. Translation and transfer Money made at the expense of the debtor.

Note: An executive document on the collection of periodic payments not exceeding twenty-five thousand rubles in the amount may be sent to an organization or other person paying the debtor wages, pensions, stipends and other periodic payments directly by the collector.

Deductions from wages at the initiative of the employer

Article 137 of the Labor Code of the Russian Federation defines a list of cases in which an employer can deduct from an employee's salary.

Withholding is allowed only with the consent of the employee, otherwise this issue can only be resolved in a lawsuit. The decision to withhold the employer has the right to take no later than a month from the date of discovery of the fact of excessive payment (Article 137 of the Labor Code of the Russian Federation).

1. Reimbursement of the unworked advance payment issued to the employee on account of wages.

Because labor law the possibility of paying the employee for time not yet worked by him is not provided, the employee is obliged to return the overpaid amounts in the event of:

  • dismissal;
  • counting error;
  • if the individual review body labor disputes the employee's fault was recognized in failure to comply with labor standards (part 3);
  • if the salary was overpaid to the employee in connection with his illegal actions (established by the court).

2. Repayment of an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases.

In cases established by law, the employer may issue a cash advance for travel expenses or for expenses associated with transferring to work in another locality (clause 6.3 of Instructions of the Bank of Russia dated 11.03.2014 N 3210-U). In turn, the employee is obliged to submit to the employer a report on expenses, attaching supporting documents no later than 3 working days after the expiration of the period for which the cash was issued, or from the date of entry to work.

If the employee has not returned the unspent amount of the advance within the prescribed period, the employer has the right to withhold it from the employee's salary ().

3. Reimbursement of amounts overpaid to an employee due to accounting errors, as well as the amounts overpaid to the employee, in case of recognition by the body for the consideration of individual labor disputes (commission for labor disputes, court) the employee’s guilt in failure to comply with labor standards (155 of the Labor Code of the Russian Federation) or simple (part 3 of article 157 of the Labor Code of the Russian Federation).

Note: Failure computer program is not a counting error.

In these cases, the employer has the right to decide on deductions from the employee's wages. For this, 2 conditions must be met:

  • withholding must be made no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments;
  • the employee does not dispute the grounds and amounts of deduction.

In case of non-compliance with any of the conditions, the recovery of funds is possible only in court.

Note: Overpaid wages due to incorrect application of labor legislation or other acts containing norms labor law, cannot be reduced by this surplus (part 4 of article 137 of the Labor Code of the Russian Federation).

4. Upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. In this option, there are certain nuances depending on the grounds for dismissal. Deductions for unworked vacation days are not made if the employee leaves for the following reasons:

  • reduction in the number or staff of employees of the organization (paragraph 2 of part 1 of article 81);
  • liquidation of the organization (clause 1 part 1);
  • reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1);
  • refusal to transfer to another job, necessary for him in accordance with a medical certificate issued in accordance with the procedure established by federal laws, other regulatory legal acts of the Russian Federation, or the absence of an appropriate job for the employer (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);
  • change of the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
  • recognized as completely incapable of labor activity in accordance with a medical report issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation (clause 5, part 1, article 83);
  • call for military service or referral to an alternative civilian service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
  • death, recognition as dead or missing (clause 6, part 1, article 83);
  • the occurrence of extraordinary circumstances that prevent the continuation labor relations(military actions, catastrophes, natural disasters, major accidents, epidemics, etc.), if this circumstance is recognized by the decision of the Government of the Russian Federation or the state authority of the corresponding subject of the Russian Federation (clause 7, part 1, article 83).

5. Recovery from the guilty employee of the amount of material damage caused to the employer.

In accordance with the provisions of Art. 241 and 242 of the Labor Code of the Russian Federation, an employee may be held liable. Cases in which an employee may be held liable are established in Art. 243 of the Labor Code of the Russian Federation. The amount of damage recovered by the employee cannot exceed the average monthly earnings (). Recovery of a larger amount is possible only by decision of the court.

Note: For the recovery of damage caused by the employee, the employer may apply to the court within 1 year (Article 392 of the Labor Code of the Russian Federation).

The current legislation provides for the procedure for deductions made from the employee's salary in the prescribed manner. In addition to mandatory penalties, the employer may withhold amounts from the employee's monthly remuneration for own initiative. Today we will discuss the amount of deductions from wages: is there a limit on the amount of deductions and at what level is it set, what amount is provided for each type of deduction, how to calculate the amount and deduct it from the employee’s salary.

Patch deductions: concept and types

Retention refers to financial obligations. various kinds and assignments, which the worker repays with monthly wages.

The current practice provides for several types of deductions from the employee's salary. Here are the main ones:

Group 1. Mandatory deductions.

This category includes amounts collected from the employee's wages in without fail. The procedure, amounts, terms of such deductions are established at the legislative level and cannot be changed by an employee or employer. The most common example of mandatory deductions is the amount of personal income tax, which reduces the employee's income and repays the employee's tax obligations to the budget.

Group 2 Withholding initiated by the employer.

In certain cases, the employer may initiate other types of deductions, if they are not established by law. Penalties in this category, as a rule, relate to the relationship between the employee and the enterprise under an employment contract. In this case we are talking on deductions of overpaid amounts within the framework of the wage fund, repayment of damage caused by the employee, repayment of shortages and other cases provided for by the employment agreement.

Group 3. Retention at the initiative of the employee.

In case of mutual agreement, the employer has the right to make deductions initiated by the employee. This group of charges may include:

  • amounts of alimony paid by the employee voluntarily on the basis of an agreement;
  • credit funds and interest on them;
  • other types of penalties in the event that the employee declares the need to withhold funds from the salary.

Below we will talk in more detail about the amount of deductions for each of the above categories.

The amount of mandatory deductions from wages

According to the current legislation, there are two categories of mandatory collections made from the salary of an employee:

  • withholdings in favor of the tax authorities;
  • recovery according to the court decision.

Below we will look at each of the categories in detail.

personal income tax

As noted earlier, the most common type of mandatory deductions is personal income tax (or income tax), collected from an employee's salary on an ongoing basis.
The law establishes the share amount of this type of deduction - 13% of the total amount of income received by the employee at the end of the reporting month.

The question arises: how to calculate this species penalties? What in this case is the basis for the calculation - wages (salary, rate) or the total accrued amount, taking into account bonuses, bonuses, allowances. According to the norms of the Tax Code, the calculation of the mandatory withholding of personal income tax should be made based on the total amount of income, taking into account premiums, bonuses, allowances. It is important to consider the following: if the premium was paid in the current month for the previous one, then deductions should be made in the current month, that is, in the payment period.

If the company employs persons who have the status of non-residents, then when calculating the withholding from the income of such persons, the rate of 30% should be applied. This rate applies specifically to non-residents. If a foreign national or stateless employee working in a company has a documented Proof of Residence, then the amount of deductions for such a person is calculated in general order – 13%.

The amount of deductions from wages under the writ of execution

Another common type of mandatory deductions is collections made on the basis of writ of execution. The retention mechanism in this case is as follows:

Step 1. The judicial authority decides on the recovery of amounts from the employee's salary. The procedure, terms and amounts of recovery are established by the court and are described in the writ of execution.

Step 2 A copy of the writ of execution is sent to the place of service of the defendant (to the accounting department, personnel department).

Step 3 The writ of execution received by the accounting department is the basis for the implementation of deductions in the prescribed manner. Since the document is of an administrative nature, the agreement of the employee and the head of the company in this case is not required. Based on the document, the company's accountant monthly (or in another manner described in the writ of execution) makes deductions from the employee's salary.

The most common example of this type of penalty is the withholding of alimony in favor of the defendant. The amount of deductions made in this case is determined as follows:

  • if an employee pays funds for the maintenance of one child, then the amount of deductions will be ¼ of the employee's monthly income;
  • when paying funds for two children, 1/3 of the income should be withheld;
  • if the court ordered the employee to pay child support for three or more children, then the employer can withhold no more than half of the monthly income.

In any case, when calculating the amount of deductions, one should be guided by the provisions and procedure established by the writ of execution. In addition to alimony, the court may order the employee to pay debts for public services. The deduction mechanism is as follows: utilities file a claim against the employee in connection with the resulting debt.

The court sets the amount of deductions and the period for repayment of the debt, this information is recorded in the writ of execution. On the basis of the document, the accounting department at the employee's place of work makes deductions in the prescribed manner.

The current legislation does not limit the list of deductions made on the basis of a writ of execution. This may be a recovery related to causing material damage to another person, reimbursement of expenses incurred, etc. The main criterion according to which the employer is obliged to make a deduction is the presence of a writ of execution.

Amounts of recovery at the initiative of the employer

As part of the employment relationship between an employee and an employer, situations may arise in which the company needs to make other non-mandatory deductions from the employee's salary. Let's describe several possible situations:

  1. The employee was given an advance payment for a business trip in the amount of 1.203 rubles. The employee actually spent 1.105 rubles, the amount to be withheld is 98 rubles. (1.203 rubles - 1.105 rubles).
  2. The company revealed a shortage of goods and materials in the amount of 2.507 rubles. The store manager was found guilty, the amount of the shortfall must be withheld from his salary.
  3. The employee was given the amount of vacation pay on account of the upcoming days of rest. The employee left before the start of the holiday. The employer should withhold the amount of vacation pay for the unused vacation period.
  4. As a result of a counting error made by employees of the accounting department, the employee was given a salary in excess of the established amount. The amount of the overpayment is subject to withholding.
  5. The employee was given an advance payment on account of wages. In the current month, the employee was on sick leave for a long time ( sick leave paid). The amount of the advance paid in excess due to the illness of the employee is subject to withholding.

In addition to the cases described above, there may be other situations in which the employer needs to make deductions from the employee's salary. For all the above and other cases, the following penalty algorithm is provided:

Step 1. The employer (represented by the head of the department, another manager, a representative of the accounting department) verbally describes the situation and notifies the employee of the need for penalties.

Step 2 The employee draws up an application for recovery and submits it to the manager. The document is drawn up in free form, it briefly and accurately describes the situation, and also indicates the amount of deduction. This document can also be issued by the employer and submitted to the employee in the form of a notification. In any case, in order to recognize the fact of retention as justified, it is necessary to mutually agree on the document, namely, the presence of the coordinating signatures of both the employee and the employer.

Step 3 The application received by the accounting department, as well as the issued accounting statement-calculation, is the basis for making deductions in the prescribed manner.

As a rule, deductions of the above described category are non-permanent and are of a one-time nature.

Employee-initiated deductions

On an individual basis, the employer can satisfy the desire of the employee to deduct other amounts from his salary that are not established by law or the collective agreement. In this case, we are talking about:

  • collection and transfer of amounts of trade union dues;
  • repayment of mortgages, other loans and borrowings, interest on them;
  • retention and payment of contributions to charitable foundations in which the employee is a participant;
  • payment under contracts concluded by employees with telecommunications companies;
  • retention and payment of dues voluntary insurance employee (medical, accident insurance, etc.).

Restrictions on the total amount of deductions. Example

When making penalties from an employee's salary, it is important to remember about the limits on their size. According to the norms of the TC ( Art. 138) the employer cannot withhold more than half of the employee's monthly salary. This rule applies to certain types penalties, and also applies to situations where several types of penalties are made from an employee’s salary (alimony, trade union dues, overpayment of wages, etc.). Moreover, if the total amount for several types of withholding exceeds 50%, then you should first collect obligatory payments, and then keep others, established by agreement between the company and the employee.

Example.

The salary of the storekeeper of JSC "Change" Komarov - 12.300 rubles.

According to the writ of execution, Komarov is obliged to pay monthly 1/3 (33%) of the salary for alimony. Also, 13% of personal income tax is withheld from Komarov's income.

In March 2017, it was established that, through the fault of Komarov, the warehouse was stolen from total amount 7.504 rub. Compensation for damage in full is entrusted to Komarov.

When calculating deductions, the mandatory amounts must first be taken into account.

To consider the working relationship that develops between an employee and an employer after the first takes office, it is necessary to refer to the labor legislation of the Russian Federation - Labor Code(TC RF). According to this set of laws, namely, chapter twenty-one, wages are a prerequisite for the implementation of labor activity.

There are situations when the need to pay off payments can only be made by withdrawing part of the amount from the accrued wages. Paragraph 137 of the Labor Code describes existing species deductions from wages, while paragraph 138 of the Labor Code imposes restrictions on the amount of deductions.

Payment for labor activity

Note! In accordance with Federal Law (FZ) 134, the minimum wage in the Russian Federation (minimum wage) should not fall below actual value indicator "living wage".

The size of this indicator depends on the cost characteristics:

  • consumer basket;
  • food prices and non-food products, services;
  • the costs of mandatory payments and fees.

According to paragraph 136 of the Labor Code, wages are paid at least twice in thirty calendar days. If we are talking about payments of a different order or features of calculating wages, they must be reflected in the agreement that is concluded between the employing organization and the employee when applying for a job - employment contract(TD). Another document that may contain explanations describing the procedure and form for calculating wages is a collective agreement.

Payroll deductions

Important! The determination of the amount of deductions made by the organization for remuneration is carried out in accordance with Article 135 of the Labor Code, as well as Federal Law 90.

Withholding from wages is a legitimate reduction in the amount of monthly wages, which is one-time or permanent, and is based on the current legislative norms and acts.

To date, these types of deductions from the wages of employees are distinguished.

Mandatory

We are talking about the impossibility of carrying out other actions, since they will be a contradiction to the laws of the Russian Federation. These include:

  • tax;
  • social insurance;
  • enforcement proceedings.

Carried out at the request of the employer

That is, a deliberate reduction in the amount of remuneration by the organization in which the employee's labor activity is carried out. Such a reduction may or may not be made at the discretion of the company's management. Based on federal laws and the labor code.

At the request of the employee

This type of deduction applies to members of trade unions who, according to the Federal Law, have the right to make monthly deductions of a specific amount from wages to pay off their membership dues.

The procedure for making mandatory payments

To consider what are the mandatory deductions from wages, it is necessary to familiarize yourself in more detail with the legal grounds for their implementation.

personal income tax

According to the twenty-third chapter Tax Code, namely paragraph 226, the employer has the right to reduce the salary level of an employee in order to pay the mandatory tax.

Note! The employer can deduct personal income tax solely from the income that the employee receives at his enterprise. For 2018, the amount of personal income tax is thirteen percent of the established wage for this employee.

FIU

This type of wage reduction refers to the mandatory deduction of material resources as insurance premiums sent to the Pension Fund. It is based on Federal Law 212 and is carried out for the possibility of accruing state payments to an employee, upon reaching a certain age, provided for by the legislation of the Russian Federation or compliance special conditions for retirement.

Enforcement proceedings

Based on the Federal Law, which was adopted in 2007 and describes enforcement proceedings, such deductions include alimony and compensation.

Alimony:

  • per child - the maintenance of children under the age of 18 - paragraph 13 of the Family Code.
  • established by the court - the legal grounds for such deductions are paragraph 109 of the Family Code.

Compensation sent to individuals

Describes cases when calculations are made due to the fact that a citizen became a participant in a crime that harmed other citizens. Based on the decision of the judiciary of the Russian Federation, such types of deductions from the wages of employees include:

  • harm to health;
  • loss of a breadwinner;
  • damage to property.

Based on paragraph 107 of the Criminal Code, the organization has the right to make deductions from wages or pensions of prisoners, which will be used to pay for their maintenance.



The procedure for making deductions at the initiative of the organization

When considering what kind of deductions from wages are carried out by the decision of the employer, there are three main types.

Repayment of debt to the employer

Includes reimbursement of the unworked advance payment that was issued in the process:

  • wages;
  • business trips;
  • translation.

A refund

This paragraph describes the amounts that exceeded the allowable rate and were spent by the worker. Such costs are regulated by paragraphs 155 and 157 TK.

They serve as an example of non-compliance with the working conditions of employees indicated in the TD and relate to labor disputes. These types of payroll costs may arise due to:

  • spent funds of the enterprise;
  • counting error of an employee;
  • excess wages;
  • damage to company property.

Upon dismissal

Relying on paragraphs 77, 81 and 83, describes the reduction in the amount of an employee's pay at the time of dismissal in the event of a provisional leave.

Download sample payroll deduction order

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Important! Regardless of the types of deductions used from wages, focusing on paragraph 138 of the Labor Code, the maximum amount of costs should not exceed half of the accrued amount for the payment of a citizen's labor activity.

The representative of the company "Legal Expert" tells about the collection and deduction of wages

When calculating wages for an employee, one should always remember not only about its size, but also about competently made deductions. We list the basic rules that any employer should know when withholding the salary of employees on their own initiative.

All holdings can be classified as follows:

  • basic (personal income tax, according to writ of execution);
  • at the initiative of the employer (for unworked advance payment, material damage, etc.);
  • at the initiative of the employee (at the request of the employee).

This classification is presented in the order in which deductions should be made. In the article, we will focus on deductions made at the initiative of the employer. In order to avoid mistakes and not violate labor laws, we will analyze the basic rules that the employer must know and follow without fail.

Rule 1. Deductions from wages are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws

According to Art. 137 of the Labor Code of the Russian Federation, deductions from the employee's salary to pay off his debt to the employer can be made:

  • to reimburse the unworked advance payment issued to the employee on account of wages;
  • to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to work in another locality, as well as in other cases;
  • to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for the consideration of individual labor disputes recognizes the employee's guilt in non-compliance with labor standards or downtime;
  • upon dismissal of an employee before the end of the working year for which he has already received annual paid leave - for unworked vacation days.

In this case, there are restrictions - deductions in compensation for unworked vacation days are not made if the employee leaves for the following reasons:

  1. refusal of the employee to transfer to another job, which is necessary for him in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence of an appropriate job for the employer (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);
  2. liquidation or reduction in the number or staff (clauses 1, 2, part 1, article 81 of the Labor Code of the Russian Federation);
  3. change of the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
  4. conscription of an employee for military service or sending him to an alternative civilian service that replaces it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
  5. reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
  6. recognition of an employee as disabled (clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
  7. death of an employee (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
  8. the onset of emergency circumstances that impede the implementation of labor activity (clause 7, part 1, article 83 of the Labor Code of the Russian Federation).

The list of grounds that allow the employer to make deductions on its own initiative is closed and not subject to broad interpretation. For example, it is impossible to deduct from the employee's wages amounts overpaid to him due to an incorrect interpretation of regulatory legal acts.

Despite the fact that there are grounds for withholding, the employer should obtain consent from the employee for it. If the latter is against, even on the condition that the basis is indicated in Art. 137 of the Labor Code of the Russian Federation, then it is illegal to withhold. The employer will have to decide this issue in court. An exception, when the consent of the employee is not required, is the deduction of amounts for unworked vacation days.

Also, labor legislation allows the employer, in certain cases, to withhold material damage caused to the organization from the employee's salary (Article 238 of the Labor Code of the Russian Federation).

Rule 2. The employer can make deductions only within the time limits specified by labor legislation

Above, cases were considered when an employer can make deductions from an employee's salary. Please note that there are limitations for each of them.

Table 1 lists the deadlines that the employer must comply with.

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Please note: if the employer does not issue and make deductions within a month on the grounds of Art. 137 of the Labor Code of the Russian Federation (advance payment, debt repayment, incorrectly calculated payments), then he will have to resolve the issue of withholding through the court.

In the case of material damage, there are also restrictions: if the amount of damage exceeds the monthly average earnings of the employee and at the same time the monthly period has expired, then deduction can only be made on the basis of a court decision.

Rule 3. The amount of deductions established by law must be observed

According to Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%. Also, one should not forget about the norms of Part 1 of Art. 99 of the Labor Code of the Russian Federation: the amount of deduction from wages is calculated from the amount remaining after tax deduction. Consider this issue with an example, calculating the maximum amount that can be withheld from wages per month.

Example 1

Calculation of the maximum amount that can be withheld per month

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Manager Klimov A.N. On August 10, an advance payment for travel expenses in the amount of 9,000 rubles was issued. According to the advance report, which was handed over to the accounting department on August 14, the specified employee did not spend 5,000 rubles. This amount was not returned by Klimov. On August 25, the employer issued an order to withhold from his salary the amount of the unreturned advance payment.

Accountant accrued specified employee salary for August in the amount of 12,900 rubles. The employee agrees to the deduction.

Let's define size limit, which can be deducted from the employee's salary for August due to an unreturned advance payment:

  1. Let's calculate the amount of personal income tax: 12,900 × 13% = 1677 rubles.
  2. Let's set the retention limit: (12,900 - 1677) × 20% = 2244 rubles. 60 kop.

That is, for August from the salary of Klimov A.N. as much as possible, you can keep an unreturned advance payment in the amount of not more than 2244 rubles. 60 kopecks.

The remaining amount is 2755 rubles. 40 kop. (5000 - 2224.6) will be deducted in the following months.

And if the employee quits and the last salary is not enough to fully keep the unreturned advance? How to be in this situation?

In this case, there are two options:

  1. Agree with the employee on the voluntary return of the remaining amount of the unspent advance.
  2. Go to court if an employee refuses to voluntarily reimburse unreturned amounts.

Keep in mind: the limit on deductions can be increased.

According to Part 1 of Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages in cases provided for by federal laws cannot exceed 50% of the wages due to the employee.

So, the maximum amount of deduction equal to 50% will be in the event that the amount of the writ of execution should be deducted from the employee at the same time, for example, to recover from the employee in compensation for an outstanding loan, as well as an unreturned advance payment issued for travel expenses.

Consider, for example, the procedure for determining the maximum amount in case of deduction for several reasons: an advance payment not returned on time, issued for travel expenses, and recovery under a writ of execution.

Example 2

Calculation of the size limit when holding for several reasons

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Auditor Kochkin A.P. On August 5, an advance payment for travel expenses in the amount of 8,000 rubles was issued. According to the advance report, which was handed over to the accounting department on August 10, the specified employee did not spend 4,000 rubles. This amount Kochkin A.P. was not returned.

Also on August 10, the organization received a writ of execution to recover from Kochkin in compensation for a loan outstanding on time (the amount of compensation is 5,000 rubles).

The accountant accrued wages for August in the amount of 15,500 rubles to the specified employee. The employee agrees.

Let's determine the maximum amount that can be withheld from wages for August:

1. Calculate the amount of personal income tax: 15,500 × 13% = 2015 rubles.

2. Set a limit on holdings for August. According to Part 1 of Art. 138 of the Labor Code of the Russian Federation, the maximum amount of deductions in this case cannot exceed 50%: (15,500 - - 2015) × 50% = 6742 rubles. 50 kop.

From the specified amount, at the initiative of the employer (for an advance not returned on time), you can withhold: 15,500 × 20% = 3,100 rubles.

3. Determine the amount that is legal to withhold from the employee's salary for August:

6742.5 - 5000 = 1742.5 rubles (less than 3100 rubles);

4000 - 1742.5 \u003d 2257 rubles. 50 kop. - the specified amount of the advance payment not returned on time can be withheld only in the next month.

That is, the following amounts are legally deducted from wages for August:

  • the amount of the penalty under the writ of execution - 5000 rubles;
  • advance payment not returned on time, issued for travel expenses - 1742 rubles. 50 kop.

The maximum amount increases to 70% (part 3 of article 138 of the Labor Code of the Russian Federation):

  • while serving correctional labor;
  • in the recovery of alimony for minor children;
  • in case of compensation for harm caused by an employee to the health of another person;
  • in case of compensation for harm to persons who have suffered damage in connection with the death of the breadwinner;
  • in compensation for damage caused by a crime.

Rule 4

In order to deduct amounts from the employee's wages on the grounds specified in Art. 137 of the Labor Code of the Russian Federation, the employer should issue an order to this effect. There is no form of order established by law, so the employer develops the form of the order on his own. Orders should be issued within a month from the date of expiration of the period established for the return of the unworked advance payment, the amounts calculated with an error, and the repayment of the debt.

When withholding in reimbursement of amounts for unworked vacation days, an order is not required to be issued.

If we are talking about withholding amounts in repayment of material damage, then a monthly period should also be adhered to. That is, the order is issued no later than one month from the date of the end of the employer's determination of the amount of damage caused by the employee (see Example 3).

Before that, as we have already said, the employer should obtain the employee's consent to the deduction (with the exception of reimbursement of amounts for unworked vacation days). There are several options for obtaining consent:

  1. draw up a notice of retention, in which to provide a column on the consent of the employee;
  2. ask the employee to draw up a statement that he does not object to the deduction (Example 4);
  3. provide in the order a mark on consent to withholding.

Example 3

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Example 4

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In conclusion, we recall that an organization can be fined for unreasonable deductions under Article 5.27 of the Code of Administrative Offenses of the Russian Federation.