Labor activity at the enterprise of any type of property must be paid for. Today, according to the Labor Code, wages are issued twice a month.
Russian legislation does not use the term "advance" and does not even set its interest rate and payment terms. But it clearly indicates that the payment for the working activity of employees must be made two times during a calendar month.
An established concept
In the accounting environment, the first payment of a part of the accrued wages is considered as an advance. In the oral recommendations of the Ministries of Labor and Social Development, it is recommended to pay it before the 16th day of the current month. Who determines how much of the salary is an advance payment?
The terms for the payment of the advance and the remaining share of wages, as well as the methods for calculating them, must necessarily be included in the Regulations on Payments, which each organization is required to have, regardless of the form of ownership.
Small businesses and commercial firms pay the advance part of the salary without applying any accounting formulas. This is a gross violation of the Labor Code, which clearly states that the advance as the first part of the salary should be proportional to the time worked on. And yet, the advance is how many percent of the salary?
Rostrud points out that the amount of the first payment for a calendar month can not be less than the tariff rate for a particular employee. Consequently, the minimum payout is the salary for the working month, with the corrections for the time worked after the fact, on the number of the advance payment. Therefore, the accountant, calculating how much interest should make an advance from the salary, determine it as half of what the employee earned.
Basis for calculation
In most modern organizations, the salary is a small part of the salary. An impressive part of it is created by various awards and bonuses. The accountant, making calculations, summarizes the remaining components that are part of the permanent part of earnings: co-payments for hard working conditions, possible surcharges, payment for the replacement of employees, increasing coefficients, surcharges for combining professions or positions.
When calculating the advance, all kinds of rewards and bonuses are not taken into account. This rule is stipulated in the letter of the Ministry of Social Development and Health of February 25, 2009 under the number 22-2-709. The reason is simple. Premium awards are calculated on the basis of the work performed (services) or the number of products produced. In some cases, premiums are awarded for fulfillment of increased planned obligations, which also becomes known at the end of the month. In the accounting department, calculating how many percent of the salary is an advance payment, the percentage of wages is not included, as well as the amounts of material assistance and social benefits paid (they are not included in the salary category).
There are several methods
To know the advance (this is how many percent of the salary), you need to make some calculations. They are performed on the basis of the time sheet of each employee and the journal of work or services performed.
One of the methods recommends summarizing the number of days worked from the first day to the date of payment of the advance. Then the salary established by the employment contract is divided into the accounting norm of the calendar working month and multiplied by the calculated number of days worked in the given month.
With a piecework wage system, the advance is determined as follows. The basis is taken by actual production of products, works or services produced and tariff rates accepted by the enterprise in a particular month. Here you need to know not only the advance (this is how many percent of the salary), but also that the percentage of the personal income tax is not deducted from it. Therefore, it is necessary to take into account that the remaining part of the labor remuneration will be somewhat less.
There is a method that does not take into account holidays and weekends. The calculation is quite simple (days from the first day to the day of advance payment are taken into account). Tariff rate (or an overhead part) is summed up with surcharges and surcharges and multiplied by fifty percent. This method of payment has one big drawback. The advance will be withdrawn for all weekends or public holidays. And if this is May or, for example, January, then this is quite unprofitable.
There is a way that is considered more fair. The tariff (or an overhead share) is added with surcharges and extra charges. The received sum is divided by the standard of working time for a calendar month and is multiplied by the norm of worked time from the first day to the day of payment of the advance.
And in case of partial working capacity, the advance is how many percent of the salary? If the employee was on vacation or for other reasons, the month was absent from the workplace, then the advance is not accrued to him. If absences were partial, then the following calculation can be made. Calculate the amount of advance payment for the worked-out half of the month, divide it by the working time norm (also for half a month) and multiply by the time spent on the fact.
In order to minimize remarks for various tax and accounting checks, it is necessary to specify in the Staff Remuneration Regulation a clause explaining how the advance payment is calculated. What it is is easy to learn from oral comments on this issue of the Ministry of Labor and Social Development. Advance is the payment for work in the first part of a calendar month.
Procedure for calculation and payment of wages
The recruitment of a new employee requires a bilateral signing of some documents, including an employment contract, in which the payment of wages (terms, procedure) and other monetary rewards should be prescribed. The basic part of the salary is a tariff or a salary. On their basis, the remaining components of the wage are calculated.
Salary is a monetary reward for the time worked by the employee, the tariff - payments based on the number of works, services or products produced.
The rest of the salary, motivating, may include various payments, for example, a bonus. It is charged either once a month, or once a quarter, or for overfulfilment of the plan or other conditions stipulated in the employment agreement. The bonus payments are registered in the documents as a percentage or a certain amount.
In this same part of earnings are all possible coefficients. For example, district. It is local and is established by the administration of a certain territory: the region, the region and so on. In Moscow and the Moscow region, this coefficient is equal to one, and in the Sverdlovsk region - 15%. It must be taken into account when calculating wages. The northern areas of our country operate the so-called northern surcharges.
The wage of an employee in any region should not be less than the minimum wage. Here it is important to clarify that the comparison should take place before calculating the regional or northern coefficient. The last increase in the minimum wage was July 1, 2016 and amounted to 7500 rubles. The next increase is envisaged on July 1 of this year for 300 rubles.
From January 1, 2017, organizations of any form of ownership, paying wages less than the minimum wage, will be brought to administrative responsibility. Penalties may exceed 50,000 rubles, for repeated violations of the director or chief accountant is threatened with disqualification up to three years.