The Labor Code of the Russian Federation provides for the payment of wages to an employee twice a month. The organization cannot deviate from this rule even with the written consent of the employee. Remuneration for the first half of the month is usually called an advance, although there is no such concept in the Labor Code.
Instructions
Step 1
Since the legislation does not contain any details regarding the payment of an advance on wages, the organization itself determines the date of payment, the amount and the method of accrual. All these nuances must be recorded in the organization's local regulations (internal labor regulations, labor and collective agreements, etc.).
Step 2
Based on the provisions of the Labor Code on the obligation of the organization to pay wages at least every half month, the interval between the payment of the advance and the basic salary should be approximately equal. In this case, the term for the advance payment can be timed to a specific day of the month (for example, every 15th day) or to an ordinal working day of the month. In the first case, the date of the advance payment is always constant, in the second case it will shift, especially if there are many non-working days in the month (in January, for example). In the second case, the term for the payment of the main part of the wage must also be tied to the ordinal working day, otherwise the equal time interval between the payments of both parts of the wage will be violated.
Step 3
The amount of the advance payment is usually tied to the employee's salary specified in the employment contract, and does not take into account the amount of bonuses, additional payments and other payments that cannot be calculated in the middle of the month. The advance method of calculating salaries for the first half of the month implies the establishment of a fixed amount as a percentage of the salary. As a rule, this is 30-50% (a different amount can be regarded as a violation of the law).
Step 4
If the employee receives piece-rate wages, the advance is calculated based on the piece-rate wages for the previous month.
Step 5
If the day of payment of the advance payment is a non-working day or a holiday, then, as in the similar case with the salary, the advance payment is issued on the eve of this day.
Step 6
Insurance premiums and personal income tax for this amount are not deducted from the amount of the advance. These deductions are made once at the end of the month and affect the total amount of the employee's remuneration. An exception is the issuance of an advance payment to an individual under a civil law contract.
Step 7
In the local regulatory act of the organization that regulates the payment of an advance payment, the time limit for the payment and the amount of the advance payment cannot be prescribed, that is, it cannot be written, for example, "an advance payment in the amount of no more than 40% of the salary is issued no later than the 11th day of each month", so how in this case the employer gets the opportunity to arbitrarily change the amount or date of the advance, which is a violation. The date and percentage should be clearly fixed.
Step 8
The organization does not have the right to cancel the issuance of an advance payment to an employee, even at his own request, since this is a direct violation of the Labor Code. However, an advance payment in the amount of 100% of the salary is, in principle, possible, since this does not worsen the situation of the employee. One "but": in this case, it should be clearly stated in the document issuing the advance payment that this is an advance payment on account of wages, and not a loan.
