Procedure, place and terms of payment of wages. Payment of wages: new changes in the Labor Code of the Russian Federation The place and timing of payment of wages in non-monetary form are determined

Labor Code, N 197-FZ | Art. 136 Labor Code of the Russian Federation

Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment wages(current edition)

When paying wages, the employer is obliged to notify each employee in writing:

1) on the components of the salary due to him for the relevant period;

2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;

3) about the amount and grounds for deductions made;

4) about the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the credit institution specified in the employee’s application, under the conditions determined collective agreement or employment contract. The employee has the right to change the credit institution to which the wages should be transferred by notifying the employer in writing about the change in the details for transferring the wages no later than fifteen calendar days before the day the wages are paid.

The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract.

Wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract.

Salaries are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.

Payment for vacation is made no later than three days before it starts.

BB code
Text

Document URL [copy]

Commentary to Art. 136 Labor Code of the Russian Federation

1. The provisions of the article are formulated in relation to the rules provided for by ILO Convention No. 95 “Concerning the Protection of Wages” (1949).

2. When calculating and paying wages, each employee must be given a pay slip containing information about the amount and components of wages, as well as about deductions made. The list of information established by Part 1 of the commented article is required for inclusion in the pay slip.

The form of the payslip is not specified by the Code; it is approved by the employer, taking into account the opinion of the representative body of employees. Thus, it is given the force of a local regulatory act, which serves as an additional guarantee of workers’ rights.

The pay slip must be issued at least once a month when the final payment is made based on the results of the month’s work.

The value of the payslip is very large. Judicial practice is based on the fact that only if the employer issues a pay slip for wages, it is permissible to assume that the employee should have known about the violation of his rights in connection with incomplete payment. When considering a specific case, the court found that the form of pay slips for calculating wages was not approved by the employer, and pay slips were not issued to employees. Thus, the employer did not fulfill the obligation to issue wage slips. Therefore, the court had no reason to assert that the employee could and should have learned about the components of his salary every month when receiving wages. When considering the case, it was established that the plaintiff became aware of the violation of his right to full payment only in September 2012 (in connection with the consideration of claims of other workers, when it was reliably established that the workers’ wages were calculated by the defendant without taking into account the Ural coefficient). As a result, the reasons for the employee missing the deadline to go to court were recognized as valid (Determination of the Sverdlovsk Regional Court dated February 22, 2013 in case No. 33-1620/2013).

3. Wages must be paid at the place where the work is performed. This rule was established in order to create the most convenient conditions for the employee: he should not waste his free time and travel in order to receive wages at the central office of the organization, centralized accounting, etc.

Place of work (including specific workplace, remote from the location of the organization) is determined by internal labor regulations, other local regulations or an employment contract.

4. A collective agreement or employment contract with a specific employee may provide for the transfer of wages to a bank account specified by the employee. A corresponding change can be made to the employment contract after its conclusion.

The terms of the transfer (terms, procedure, amounts) are determined in the collective agreement or in the employment contract. The costs of transferring funds and servicing a bank card (if an appropriate account is opened) are borne by the employer.

5. When paying part of the salary in non-monetary form, the place, terms and procedure for issuing the relevant goods (products) are established in a collective or labor agreement. In this case, the most favorable conditions for the employee must be provided, for example, bulky or heavy goods must be delivered to the employee’s home or he or she must be given the opportunity to remove them step by step.

For payment of wages in non-monetary form, see also the commentary. to Art. 131.

6. Salaries are paid directly to the employee. Exceptions to this rule may be established by federal law or employment contract. Federal laws currently do not establish such exceptions. In an employment contract, the parties are free to establish any method of payment of wages, for example: transferring it to the account of the employee’s spouse (one of the parents, children, etc.); issuance of wages in cash under a power of attorney issued by the employee.

In case of limitation of the employee’s legal capacity in the manner provided for in Art. 30 of the Civil Code of the Russian Federation, his salary is issued to the trustee on the basis of a trustee certificate or to the employee himself, but on the basis written consent trustee.

7. Salaries must be paid at least every half month. Specific days for the payment of wages are established by a collective agreement, or internal labor regulations, or an employment contract.

In practice, two or three days for the payment of wages are usually set, for example, the 1st - 3rd and 15th - 17th of each month. Most organizations use an advance payroll system, in which an advance is paid in the middle of the month, usually part of the tariff rate (official salary) and compensatory additional payments of a permanent nature (for harmful working conditions, etc.), and at the beginning of the next month final payment including incentive payments.

Salaries are issued on the basis of statements. Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 approved unified forms of primary accounting documentation for accounting of labor and its payment, including forms of payroll, payroll, payroll, payroll register (from 01/01/2013 are not mandatory).

8. Establishing other terms for payment of wages is possible only in federal law. An agreement to pay wages once a month, regardless of the level at which it is concluded, is contrary to legal requirements.

Judicial practice under Article 136 of the Labor Code of the Russian Federation:

Supreme Court decision: Resolution No. 7-AD17-1, Judicial Collegium for Administrative Cases, supervision
Moreover, by virtue of part four of Article 136 of the Labor Code Russian Federation The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract...
Supreme Court decision: Resolution No. 73-AD17-2, Judicial Collegium for Administrative Cases, supervision
Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, employment contract (part six of Article 136 of the Labor Code of the Russian Federation as amended in force at the time of the occurrence of the circumstances that served as the basis for attracting the institution to administrative responsibility). In violation of the requirements of Articles 8, 136, 189 of the Labor Code of the Russian Federation, the employer does not specify the days for payment of wages at least every half month in the Internal Labor Regulations...
Supreme Court decision: Resolution No. 29-AD16-10, Judicial Collegium for Administrative Cases, supervision
Meanwhile, this conclusion does not follow from the provisions of the sixth paragraph of Article 136 of the Labor Code of the Russian Federation, since this norm does not provide for the requirement to pay wages for the month worked no later than the day of its end...

+More...

Art. 136 Labor Code of the Russian Federation contains information about the procedure, place and timing of salary payment. Let us consider the issues arising in connection with these circumstances.

What role does Article 136 of the Labor Code play in establishing the payment procedure?

Art. 136 Labor Code of the Russian Federation defines general rules for the calculation and payment of wages, obliging the employer:

inform the employee in writing about the structure of accruals and deductions for the period;
establish the place, terms and methods of payment;
comply with the frequency of payments and terms specified in the Labor Code of the Russian Federation for certain situations.

Regarding the first two points, the employer independently specifies all procedures by reflecting them in internal regulations (internal regulations, collective agreement) or in labor agreements with employees, indicating there:

Form of a document on the salary structure (pay slip).
Specific place of issue (convenient for the employee) and method of payment (cash, non-cash, non-cash); the latter method can be applied only for partial (up to 20% of the total amount of accruals) payments (Article 131 of the Labor Code of the Russian Federation), and the procedure for its application is also enshrined in the regulatory act.
Specific timing of transfers, taking into account that wages must be paid at least every 2 weeks, and a specific date for payment of wages for the first and second half of the month, taking into account the fact that a limit has been set on the period for its payment. According to clarifications of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1/B-911, wages for the first half of the month must be paid on the established day from the 16th to the 30th (31st) of the current period, for the second half - from 1st to 15th of the next month. See also “The Ministry of Labor explained how to correctly calculate salary advances”.
Data of another person to whom the employee’s salary should be transferred through the bank, if he expresses such a desire.

You can receive cash at the cash desk by proxy. Read about the rules for its registration in the article .

The non-negotiable terms and conditions contained in Art. 136 TK RF, the following requirements are:

2-time payment of wages with a certain (2 weeks) interval and a set deadline for payment of wages; this requirement cannot be violated even if there is a request from the employee to apply a different payment regime;
advance (on the last previous working day) payment of wages, deadline the payment of which falls on a day off;
advance (at least 3 calendar days) payment of vacation pay.

Procedure for non-cash payment of wages

Since 2015 Article 136 of the Labor Code of the Russian Federation supplemented (Law of the Russian Federation “On Amendments to Certain legislative acts Russian Federation..." dated November 4, 2014 No. 333-FZ) with the provision that the employee has the right to independently choose the bank from which he wants to receive his salary.

Thus, the possibility of linking an employee to a specific bank with which the employer has a salary project is excluded. The employee must notify the employer of his desire no later than 5 working days before the salary payment date.

Is it worth paying wages ahead of schedule?

The requirement to pay wages in compliance with Art. 136 Labor Code of the Russian Federation interval equal to half a month and compliance with the established deadline for payment of wages is one of the norms of labor legislation, and the employer has no right to violate it (Article 22 of the Labor Code of the Russian Federation). Therefore, compliance with these requirements is mandatory.

As the only exception to this rule Art. 136 TK The Russian Federation indicates the possibility of early payment for a situation where the established payment deadline falls on a weekend. Therefore, any violation of the interval and deadline for payment of wages may give rise to accusations against the employer of non-compliance with labor laws and lead to a fine under paragraph 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

When is vacation and sick leave paid?

To pay vacation pay Art. 136 Labor Code of the Russian Federation indicates a period of at least 3 days before the start of the vacation without specifying whether they are working or calendar. Referring to the analysis of the indication of deadlines in the Labor Code of the Russian Federation, Federal service on Labor and Employment (letter dated December 21, 2011 No. 3707-6-1) recommends evaluating it in calendar days. If the deadline for payment of vacation pay is not met, the employee has the right to demand a postponement of vacation (Article 124 of the Labor Code of the Russian Federation).

For more information about the document you will need to transfer your vacation, read the material .

The terms for calculating and paying sick leave are established in clause 1 of Art. 15 of the Law of the Russian Federation “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255-FZ:

The calculation is made within 10 calendar days from the date of submission of documents giving the right to payment.
Payment is made simultaneously with the salary payment closest to the end of the calculation.

What are the correct actions in the event of a delay in payment of wages?

If the payment of wages is delayed for a period of more than 15 calendar days, the employee (if the situation that has arisen is not named among those that do not allow such a state of affairs) has the right to suspend work (Article 142 of the Labor Code of the Russian Federation). The following actions would be correct:

the employer must be notified in advance in writing of the suspension of activities;
you may be absent from the workplace during the period of suspension;
You must go to work the next working day after receiving a written message from your employer indicating your readiness to pay the delayed salary.

The employer is obliged to pay for the suspension time based on average earnings (Article 142 of the Labor Code of the Russian Federation).

Absenteeism from work without written warning or upon a resignation letter submitted without observing the 2-week work period is not recommended (Article 80 of the Labor Code of the Russian Federation). These situations may lead to the employer recording absenteeism and gaining the right to dismiss the employee due to violation of labor discipline.

If an employee decides to quit due to non-payment of wages, then it is better to formalize the suspension of work and simultaneously submit a resignation letter in the usual manner.

1. The provisions of Article 136 of the Labor Code of the Russian Federation are formulated in relation to the rules provided for by ILO Convention No. 95 “Regarding the Protection of Wages” (1949).

2. When calculating and paying wages, each employee must be given a pay slip containing information about the amount and components of wages, as well as about deductions made. The list of information established by Part 1 of Article 136 of the Labor Code of the Russian Federation is required for inclusion in the pay slip.

The pay slip must be issued at least once a month when the final payment is made based on the results of the month’s work.

The place where work is performed (including a specific workplace remote from the location of the organization) is determined by the internal labor regulations, other local regulations or an employment contract.

5. When paying part of the salary in non-monetary form, the place, timing and procedure for issuing the relevant goods (products) are established in a collective agreement or in an employment contract. In this case, the most favorable conditions for the employee must be provided, for example, bulky or heavy goods must be delivered to the employee’s home or he or she must be given the opportunity to remove them step by step.

For payment of wages in non-monetary form, see also the commentary. to Art. 131.

6. Salaries are paid directly to the employee. Exceptions to this rule may be established by federal law or employment contract. Federal laws do not establish such exceptions. In an employment contract, the parties are free to establish any method of payment of wages, for example, transferring it to the account of the employee’s spouse (one of the parents, children, etc.), issuing wages in cash under a power of attorney issued by the employee.

In case of limitation of the employee’s legal capacity in the manner provided for in Art. 30 of the Civil Code, his salary is issued to the trustee on the basis of a trustee certificate or to the employee himself, but on the basis of the written consent of the trustee.

7. Salaries must be paid at least every half month. Specific days for the payment of wages are established by a collective agreement, or internal labor regulations, or an employment contract.

In practice, two or three days for the payment of wages are usually set, for example, the 1st, 2nd, 3rd and 15th, 16th, 17th of each month. Most organizations use an advance payroll system, in which an advance is paid in the middle of the month, usually part of the tariff rate (official salary) and compensatory additional payments of a permanent nature (for harmful working conditions, etc.), and at the beginning of the next month final payment including incentive payments.

9. Article 136 of the Labor Code of the Russian Federation provides for special rules for the payment of wages in cases where the day of its issuance coincides with a weekend or non-working holiday. In these cases, wages must be paid the day before - on the last day of work or in advance.

Vacation is also paid in advance. In case of violation of the deadline for payment of vacation, it can be postponed (see commentary to Article 124).

10. Parts 3 and 5 of Article 136 of the Labor Code of the Russian Federation were the subject of challenge in the Constitutional Court of the Russian Federation, which, in its Determination No. 143-O dated April 21, 2005, indicated that these norms constitute guarantees for the implementation of what is enshrined in the Labor Code (Article 2 , 21, 22 and 56) the employee’s rights to timely and full payment of wages; are aimed at ensuring coordination of the interests of the parties to the employment contract when determining the rules for payment of wages, at creating conditions for the unhindered receipt of wages personally by the employee in a convenient way for him and comply with the provisions of ILO Convention No. 95 of 1949 (SPS ConsultantPlus).

How exactly wages are paid to employees is described in some detail in Labor Code(specifically: article 136). This question is replete with nuances of a binding nature. The employer is obliged not only to give his workers money in the amount established by the contract, but to do this regularly, strictly following the procedure. Let's look at what Article 136 (RF) says.

The document contains specific norms that are mandatory for the administration of the enterprise. By the way, failure to comply with them threatens officials measures taken by regulatory authorities. Article 136 requires employers to inform workers about:

amounts of basic and additional payments;
amounts withheld with reasons;
the total amount of accrued funds.

The listed data must be provided to people in shift form before they can access the funds due. In addition, the text contains conditions governing the place, timing and procedure of specific transactions for the payment of earned money. It should be noted that the standards included in Article 136 of the Labor Code are quite strict. Let's begin to study them in more detail.

Pay slip

This is the name of a special approved document containing necessary information. Article 136 of the Labor Code provides that the administration must act openly, in accordance with the law. Concealing financial information about accounts from the employee in respect of whom the transactions are performed is not permitted. The fact is that we are not only charged certain amounts of salary, bonuses, compensation, indexation and the like, in addition, taxes are withheld, for example. All this must be communicated to the account owner. The operations are performed by an accountant. He may well make a mistake and show basic inattention. Article 136 is drafted in such a way as to exclude the occurrence of protracted controversial issues. Misunderstandings, of course, happen. But the employee has the right to receive from the administration (read: accounting) a complete and detailed analysis of operations. The form of the payslip must be approved by internal act. This issue is detailed in Article 372 of the said Code.

Place of receipt of salary

The legislation gives the right to the worker and the enterprise to agree on where the payment will be made. There are two main options:

at the location of the administration;
to a bank account.

The legislator clarifies that the parties can voluntarily determine other conditions for the transfer of earned funds. They should be specified in the contract or special agreement. This point is implemented extremely rarely, only under certain operating conditions. For example, if a person is sent on a business trip to a country with which intergovernmental agreements on financial transactions have not been concluded, or to a wilderness area. Judge for yourself, is it possible in this case to implement Article 136 of the Labor Code of the Russian Federation? Should an accountant be sent into the wild on a regular basis? Of course not. The parties will agree on the terms and conditions in which payment will be made, usually upon completion of the task, after the transfer of research results.

Responsibilities and rights of the employee

We have explained to you what the administration is responsible for (at this moment). But the worker also has responsibilities. Namely: he must inform the company in writing about the details of his personal account. Without such paper, the accountant has no right to make transfers. This is strictly controlled and is not an empty formality. If a person wants to change the bank, he informs the administration about it. It is necessary to write a corresponding application, addressing it to the boss or head of the financial department. This must be done no later than five days before the next payment. Otherwise, specialists will not have time to process the document. As a rule, the paper is written in the name of the chief accountant, so as not to create unnecessary bureaucracy. Such a statement does not concern anyone else.

Payment terms

The next condition that our article describes talks about when it is necessary to transfer money to the employee. It is recommended to divide it into two parts. In any case, the legislator obliges the administration to make payments regularly every half month. We are used to calling these receipts: advance and salary. All the nuances of monetary relations are determined in They are also prescribed in Money is transferred, as a rule, personally to the worker. But there are conditions when they go to the account of another person. For example, when an employee suddenly dies. Specific situations are determined by special regulatory legal acts, and they must be included in the contract. In addition, the article names the deadline. This amount should be given to the employee no later than three days before the start of the vacation. Special conditions include a recommendation on the payment procedure if the tones fall on the weekend. In this case, the amount should be at the worker’s disposal on the working day preceding the free day.

with comments

2016 did not bring any changes regarding the item of legislation under consideration. Experts, commenting on it, indicate that the provisions of the article are strictly mandatory. Unscrupulous employers try to evade the need to make payments regularly. This is permitted only when secured by the terms of an agreement or other bilateral document. That is, the parties must agree to other conditions that suit both. For violation of the provisions of the article, punishment is provided - a fine. The employee should know that compliance with labor laws is monitored government agencies. If the administration behaves in bad faith and does not pay on time, then you must boldly contact the appropriate authority. The inspector will check all documents and make a decision. But before you complain, you need to check the papers regulating the payment procedure at the enterprise. Perhaps you did not finish reading something or forgot. Check the internal regulations and other papers. You can find them from a personnel officer or lawyer. They are not confidential and should be made available to you for review both upon hiring and at other times.

The employee’s right to timely and full payment of wages in accordance with his qualifications, complexity of work, quantity and quality of work performed is provided for in paragraph. 5 hours 1 tbsp. 21 Labor Code of the Russian Federation. We will tell you about the procedure, place and timing of payment of wages in our material.

Procedure for payment of wages

Labor legislation requires that when paying wages, the employer provides each employee with the following information in writing (Part 1 of Article 136 of the Labor Code of the Russian Federation):

components of wages due for the relevant period;
the amount of other amounts accrued to the employee, including monetary compensation for late payments;
the amount and reasons for the deductions made;
the total amount of money to be paid.

This information is contained in the pay slip, the form of which is approved by the employer independently. We considered a sample payslip form, its contents, storage periods, as well as the employer’s responsibility for the absence of payslips.

Salary payment general rule must be made in rubles (Part 1 of Article 131 of the Labor Code of the Russian Federation).

The procedure for paying wages in non-monetary form is determined by a collective or labor agreement. In any case, the amount of salary in non-monetary form cannot exceed 20% of the accrued monthly salary (Part 2 of Article 131 of the Labor Code of the Russian Federation).

Place of payment of wages

Salaries are paid to the employee, as a rule, in the following ways (Part 3 of Article 136 of the Labor Code of the Russian Federation):

in cash at the place of work;
non-cash by transferring to the employee to his bank account specified in the application.

In this case, the employee has the right to change the bank where his wages are transferred by notifying the employer in writing no later than 5 working days before the day of payment of wages.

Deadlines for payment of wages

The Labor Code requires that wages be paid at least every half month (Part 6, Article 136 of the Labor Code of the Russian Federation). However, wages for the current month cannot be paid later than the 15th day of the next month.

The employer must provide not just deadlines for paying salaries, but specific dates for their issuance. They are established by internal labor regulations, collective or labor agreements.

Thus, wages for the first half of the month (advance) must be paid on the day set by the employer from the 16th to the 30th (31st) day of the current month, and the final payment must be made between the 1st and 15th of the next month (Letter of the Ministry of Labor dated 09.21.2016 No. 14-1/B-911).

If the salary payment day coincides with a weekend or non-working holiday, the salary must be issued on the eve of such a day.

Vacation is paid no later than three days before it starts.

For delay in payment of wages by law.