Delay in salary for more than 15 days. Consequences of delayed payment of wages. Regulatory legal acts regulating labor remuneration and determining the consequences of its delay

Delay in payment wages the phenomenon is not so rare, especially in times of crisis. The bosses say that wait, now are hard times, everything will work out and then we will definitely pay everything back. Employees, however, continue to work, persuading themselves that sooner or later they will pay and not thinking that they can keep workplace, while hurrying the employer with payments. However, each employee should be aware that on legal grounds he can stop work and not go to it after fifteen of her late payments have passed.

Important !! A prerequisite for this is the written notification of the employer.

They do not have the right to stop their work and not show up.:

• Civil servants
• workers in hazardous production
• Military, rescuers, Ministry of Emergencies

You will have to go to work in any case, but you have the right to go to court with a claim to collect money from the employer.

Rules for filling out an application to the employer

When all conditions for stopping work are met:

1. write an application addressed to the employer in duplicate. One of them will mark you with the date of receipt, which will be a confirmation that you have notified your superiors in writing. Be sure to indicate: the name of the employer, the position of the manager, his surname; FULL NAME. and the position of the employee;
2. Grounds for payment of wages
3. reason for termination
4. your conditions for further work

If the secretary refuses to accept an application from you and put a stamp on admission, send it in writing by registered mail with the notice that will confirm your notice to the boss about the termination of work. And this will not be considered truancy.

Sample termination statement

General Director of LLC "Mercury"

from Ivanov S.P.,

planning department economist

Statement

Due to the fact that the payment of wages for January 2020 was delayed for more than 15 days, on the basis of Article 142 of the Labor Code of the Russian Federation, I notify you of my intention to suspend work from March 15, 2020. Ready to get started job duties from the moment of debt repayment. For the period of suspension, I reserve the right not to be present at the workplace.

Complaining to the Labor Inspectorate

If the employee does not want to apply to the employer first with a statement about the payment of wage arrears, then he has the right the next day after the delay, to contact the labor inspectorate, and if the period exceeds two months, then to the prosecutor's office.

A free-form application is drawn up to the inspectorate, but it is imperative to indicate your data, in the name of whom it is being drawn up, in the content indicate the reason for the complaint with the attachment of supporting documents.

Important! Be sure to submit a complaint statement in writing, if you contact them orally by phone, they will not help you.

Sample complaint to the labor inspectorate

Head of the State Labor Inspectorate

Sokolova M.V.

from Prokofiev I.T. living in Saratov

Gogol street, 25, apt. 3

I, Sokolov M.V., worked in LLC "Stolypin" since "__" _______ ______ as an engineer. December 15, 2017 year, we had to be paid an advance for the month of December, as of February 1, 2020, the debt has not been paid off, a similar situation with wages, which had to be paid on December 30, 2017, respectively, I also did not receive any advance or salary for January.

I consider the employer's actions unlawful for non-payment of wages on time due to the following facts:

1) According to the employment contract, clause 7, the advance payment schedule assumes the 15th day of the month or earlier if the date falls on a weekend

2) payment of wages falls on the 30.31 day of the settlement month

Thus, the employer violates the legislation and workers' rights.

2) In accordance with article 236 of the Labor Code of the Russian Federation, if the employer violates the established deadline for the payment of wages, the employer is obliged to pay them with interest ( monetary compensation) in the amount of not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation a day after the established payment period up to and including the day of actual settlement.

In this situation, I demand payment of the salary due to me with compensation and interest for late payment.

Taking into account the above, I ask you to help in this situation and to conduct an audit at Stolypin LLC, to make a decision on the payment of the money owed to me .:

Application:

1) Copy of work book

2) Employment contract

3) Payroll

Date Signature

What is the penalty for an employer for delaying wages for more than 15 days

In the event that an employee or the entire team apply to the prosecutor's office or the labor inspectorate with a complaint against the head of the organization, the complaint will have to be considered within a month. Then conduct an investigation into this fact, as well as check the circumstances of the violation .

Important! Do not under any circumstances submit your complaint anonymously; no one will take it into account.

Having clarified the whole situation, the inspectorate will make a decision either on administrative responsibility or material responsibility.

After the employee has notified the employer that he stops attending work, he is obliged to pay for the downtime in any case:

1. in the amount of the average earnings accrued during the forced downtime;
2. certain compensation for each day starting from the first day of delay in wages

Answers to common questions

Question # 1: Where should the employee go if his wages are delayed for more than 15 days?

Answer: First, contact your employer in writing, with a statement that you refuse to continue to work, receive an incoming number on the application as confirmation of the application, in case of refusal to accept it, send it in writing to the organization with a receipt acknowledgment.

The next day, after the delay in payments, you immediately have the right, in accordance with labor law, to write a claim to the Labor Inspectorate, and two months later, to the prosecutor's office and court. In court, you can demand, in addition to reimbursement of all debts and interest on them, compensation for moral damage, and wake up right.

Question # 2: In what period does the Labor Inspectorate respond to the complaint?

Answer: The Inspectorate reacts within a month, verifies the fact of violation and passes a penalty in the form of a fine, suspension from cases, or transfers the case to court proceedings

According to the law, the employer is obliged to pay wages to his subordinates. twice a month... In this case, it is necessary to adhere to the specific deadlines that are spelled out in. But, not all bosses comply with these conditions, and issue cash employees out of time.

In the event that the salary is delayed - what to do, where to go?

Dear Readers! Our articles tell about typical solutions legal issues but each case is unique.

If you want to know how to solve exactly your problem - contact through the online consultant on the right or call free consultation:

Worker rights in case of delayed wages

How many days can wages be delayed? Based Article 142 of the Labor Code Russian Federation the employer is allowed to delay the issue for fifteen days but nothing more.

If this period has passed, then the worker can freely defend his rights. He may, for example, not go to work until the moment when he receives his earned money. But for this it is necessary to inform the employer in writing.

The worker can draw up, which contains wage arrears claim, and send it to the manager. It is necessary to issue an application in two versions: one is sent to the manager, and on the second, let him sign and this copy remains with the employee as proof that the employer was aware.

If the manager does not want to accept the application, as well as put his signature, then the employee must send the document by registered mail with notification, as well as an inventory of attachments.

At the moment of suspension of his fulfillment, the worker may be absent from work.

At the same time, the employee's salary is kept on average.

If the employee was not at work during this period, then he will have to renew his labor activity when it comes the next day after receiving the message from the manager on the transfer of detained funds on the day the worker leaves for work.

If the employer does not want to pay wages on time, then this circumstance comes under the influence article 5.27 of the Code of Administrative Offenses of the Russian Federation.

The employer will have to pay fine, which ranges from one thousand to five thousand rubles. If the case concerns a legal entity, then a fine of up to fifty thousand rubles is provided for it.

This punishment is not considered too severe, but if the employer commits it a second time, then he will pay up to twenty thousand rubles... Besides the fine, officials will not be able to be leaders for three years. For legal entities, penalties also increase, and in this case will equal up to seventy thousand rubles.

To oblige the head to bear administrative responsibility, you need to go with an application to the labor inspectorate of the area where the organization is located. You can also write a fine through the court.

If the manager does not pay salaries to his employees for more than three months, then this is followed by criminal liability, that is, imprisonment for up to five years.

What should an employee do?

An employee who is not paid a salary in a certain period can immediately begin to defend his interests.

The worker can go and complain to the labor inspectorate the area where the organization is located.

This must be done at the very beginning of the employer's violation, thus wages can be received faster.

The labor inspectorate must write statement, which is issued in any form. At the same time, the document must mention certain violations of the rights of the worker. Late payment of wages, as well as the delay period and the due amount are considered this violation.

If everything remains unchanged at the end of 15 days, then the worker may, according to the law, not fulfill his official duties until the violation is corrected. In this case, it is necessary to inform the employer about this fact, and in confirmation of your rights you can show article 142 of the Labor Code.


It must be remembered that civil servants and those workers who are engaged in hazardous equipment, as well as if the work is related to the maintenance of the vital functions of citizens, cannot stop their labor activity.

If an employee decides to suspend the performance of his official duties, then he can immediately write an application to the court to recover the salary debt from the head, as well as compensation for non-payment of it on time.

Before filing a claim, you need to determine whether a payroll has been made. This is necessary for the reason that if controversial points there is no debt, then there will be no court session, t. to. the writ of execution will be issued immediately after the appeal.

If the employer delays the payment of wages for three months, then the employee can write a statement (complaint) to the police or the prosecutor's office. At the same time, the violation is determined by Article 145.1 of the Criminal Code.

Download a sample application to the prosecutor's office for free.

Where to anonymously complain about the delay in salary?

If an employee wants to write a complaint about non-payment of wages on time, and at the same time remain anonymous, then this can be done. To do this, you must contact the labor inspectorate and ask for confidentiality.

At the same time, the name of the employee who filed a complaint with him will not be reported to the manager.

If the inspector violates the confidentiality rule, the employee can sue him.

Delayed salary - what to do? Watch the video clip:

One of mandatory conditions, which must be included in the employment contract of each worker, is the timing of the payment of wages. And the employer is obliged to comply with them and pay the money due to the workers on time.

Terms of salary payment

The timing of the issuance of wages is regulated by article 136 of the Labor Code of the Russian Federation, according to it, it is paid:

• By issuing cash or transferring to a person's account.
• At least every 15 days, respectively, at least twice a month.
• The wages for a given month must be paid to the worker no later than 15 days after it has ended.
• Salary amounts are paid personally to a person (transferred to his account), unless otherwise provided by law.

All other issues related to wages, the head of the company can decide at his own discretion, provided that he does not violate the above rules. Thus, the competence of the employer is:

• Determination of the place of issue of funds.
• Determination of the frequency of issue (you can make payments more often than twice, for example, every week).
• Determination of specific dates for the employee to receive an advance payment and wages.

One of the most common mistakes employers make is to set not a specific date of issue, but a period. For example, wages will be issued from the 5th to the 10th day. This is incorrect, the above article says that a specific date for the issuance of wages must be determined.

How to determine the payday and the delay period

The Labor Code of the Russian Federation indicates that if the day that is designated as the date of transfer of the advance or wages falls on a weekend, then the issuance of funds is carried out on the last day of work before it.

The table below shows several situations when it is necessary to pay salaries in advance and how this may affect the delay.

Compensation for delayed wages

Formula and example of calculating compensation for delayed wages for 1 day

In May LLC, salary payments are set on the 25th of the current month and the 10th of the next month.

The accounting department had to transfer to the sales manager A.A. Korolev an advance payment in the amount of 20,000 rubles. She did this not on the 25th, but on the 26th. Accordingly, the delay is 1 day.

Calculation of the amount of compensation for delay:

Compensation amount = advance amount * 1/150 * key rate in effect on the day of calculation * number of days of delay

Compensation amount = 20,000 * 1/150 * 7.25% * 1 = 9.6 rubles.

From the amount personal income tax compensation is not withheld, this follows from the Letter of the Federal Tax Service dated June 4, 2013 N ED-4-3 / 10209.

When the employer must pay compensation amounts

The employer must issue compensation immediately with the salary, reflecting it in a separate line on the payroll.

Example: LLC "May" was supposed to issue wages on the 5th, but delayed it by 1 day, and it was paid only on the 6th. In this case, compensation must be calculated and paid along with earnings on the 6th.

When should compensation be issued for an overdue advance, upon payment of an advance or salary? Payment of compensation amounts for delayed advance payments is made on the day of its transfer to employees, and is not postponed until the date of wages.

What to do if the company's management refuses to pay compensation

In most cases, the employer does not accrue compensation for delayed wages by default, especially if the delay was only one day. The amount to be paid in such a delay will be very small, but in this case, workers still have to defend their rights.

To begin with, you can apply in writing to the management of the enterprise with a request to calculate the compensation due. The application is made in free form.

If the management refuses to calculate compensation, the employee can appeal the violation of his rights in the relevant organizations.

In the table below, you can see where a person whose rights have been violated can apply:

Liability of the company for delayed wages and non-payment of compensation

An administrative penalty may also be imposed on the employer for delayed wages. As well as for refusal to voluntarily calculate compensation for late payments. There is no separate article in the Code of Administrative Offenses of the Russian Federation for delayed payments, therefore, the punishment is imposed in accordance with paragraph 6 of Article 5.27.

In this situation, the amount of the penalty is:

• From 1 thousand to 5 thousand rubles for individuals who are individual entrepreneurs;
• From 10 thousand to 20 thousand rubles for responsible employees of the company;
• From 30 thousand to 50 thousand rubles in relation to a legal entity.

This administrative penalty can be imposed on the employer even if the salary is delayed by 1 day.

In the event of a delay in wages, the employer is obliged to pay compensation to the employees, even if the delay was only one day. Compensation must be calculated by the employer on a voluntary basis, moreover, he must inform employees that they are entitled to compensation. As a rule, this information is applied to the payroll.

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

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

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

For your information:

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

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

For your information:

When paying wages for the second half of the month, the employee must be given a pay slip in the form approved by the order of the head of the organization (part 1 of article 136 of the Labor Code of the Russian Federation, Letter of Rostrud dated 12.24.2007 No. 5277-6-1).

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

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

to administrative and criminal liability.

In addition, when the state labor inspectorate receives a message about the delay in the payment of wages, it is possible to carry out unscheduled inspection organizations (subparagraph "b" of paragraph 10 of the Regulation on supervision in the world of labor).

Let's consider the procedure for bringing to responsibility in more detail.

Payment of compensation for delayed payment of wages

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

For your information:

The compensation provided for in Art. 236 of the Labor Code of the Russian Federation, the employer must pay the employee for the delay in the issuance of wages, even by one day.

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

For your information:

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

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

Example.

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

We will calculate compensation for delayed salary payments. The local acts of the organization do not provide for an increased amount of compensation.

The number of days overdue was 8.

The key rate of the Central Bank of the Russian Federation is 7.5% (effective from 17.09.2018 in accordance with the Information of the Central Bank of the Russian Federation dated 14.09.2018).

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

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

The amount of compensation is subject to reflection on account 73 “Settlements with personnel for other operations”. Assuming that the amount of compensation is included in other expenses, the following entries should be made in accounting:

Debit Credit - compensation for delayed salary payments has been accrued;

• Debit Credit () - compensation paid to employees.

For your information:

In the Order of the Ministry of Agriculture of the Russian Federation dated 06.06.2003 No. 792 "On approval Methodical recommendations on accounting for production costs and calculating the cost of production (work, services) in agricultural organizations "it is indicated that the amount of compensation for late payment of wages should be reflected under the item" Remuneration ". In this case, compensation is included in the composition of expenses for ordinary activities as of the date of calculating compensation on the basis of clauses 5, 16 of PBU 10/99.

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

For your information:

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

For example, in the Resolution of the FAS UO dated 30.11.2012 No. F09-11655 / 12, the court established that:

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

an analysis of cash flows for each month indicates that the company has the ability to pay wages on time;

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

Taking into account these circumstances, it was concluded that, under the guise of compensation for the delay in the issuance of wages, wages were paid to employees. In this regard, the court recognized as lawful the withholding of personal income tax from the entire amount of compensation, and not only in terms of the increased amount.

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

It should be noted that during the period of the Federal Law of 24.07.2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation, Federal Mandatory Medical Insurance Fund "were decisions in favor of organizations that did not impose insurance premiums on the specified type of payments. So, in the Resolution of 20.06.2017 No. 13AP-11744/2017, the Thirteenth Arbitration Court of Appeal recognized that the amounts of monetary compensation should not be included in the base for calculating insurance premiums. Monetary compensation (interest) for the delay in the payment of wages, provided for in Art. 236 of the Labor Code of the Russian Federation, is a type of material liability of the employer to the employee, paid by virtue of the law to an individual in connection with the performance of his labor duties, providing additional protection of the employee's labor rights. The amount of monetary compensation paid to an employee can be increased by a collective or labor agreement. The obligation to pay the said compensation arises regardless of whether the employer is at fault.

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

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

At the same time, there are court decisions in which the arbitrators indicated the right of taxpayers to recognize such expenses for tax purposes. The judges concluded that the costs in the form of monetary compensation paid by the employer to employees on the basis of Art. 236 of the Labor Code of the Russian Federation, are a sanction for violation of contractual obligations. Subparagraph 13 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation does not contain any restrictions on the accounting of sanctions as part of expenses, depending on which legal relationship (civil or labor) the contractual obligations are violated, therefore, the costs incurred are taken into account when taxing profits (FAS PO Resolutions of 08/30/2010 in case No. A55-35672 / 2009, dated 08.06.2007 in case No. A49-6366 / 2006, FAS VVO dated 11.08.2008 in case No. A29-5775 / 2007, FAS UO dated 14.04.2008 No. F09-2239 / 08- C3 in case No. A60-14685 / 07).

Employee's right to suspend work.

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

For your information:

The refusal of an employee to perform work due to non-payment of wages is one of the forms of self-defense of labor rights (Article 379 of the Labor Code of the Russian Federation). At the same time, in accordance with clause 57 of the Resolution of the Plenum of the RF Armed Forces of March 17, 2004 No. 2, an employee may suspend work, regardless of whether the employer is guilty of non-payment of wages.

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

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

in military bodies and organizations in charge of ensuring the country's defense and state security, emergency rescue, search and rescue, fire-fighting, work on the prevention or elimination of natural disasters and emergencies, in law enforcement agencies;

for civil servants;

in organizations directly serving highly hazardous types of industries, equipment. Employees of these organizations, whose right to timely and full payment of wages has been violated, can contact the commission on labor disputes, the court or the bodies of state supervision and control over the observance of labor legislation (Definition of the Constitutional Court of the Russian Federation dated 19.10.2010 No. 1304-О-О);

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

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

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

For your information:

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

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

Director of LLC "Matrix"

O.S. Borisov

from the senior specialist of the sales department

O. P. Emelina,

residence address: 603155, N. Novgorod,

st. Kovalikhinskaya, 72, apt. 151,

tel .: +79021111111

Suspension notice

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

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

The date of the suspension of work is 10/28/2018.

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

The total amount of debt is at least 65,250 rubles.

The total duration of the debt is at least 18 calendar days.

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

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

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

Society with limited liability"Matrix"

(LLC "Matrix")

Senior Sales Specialist

O. P. Emelin

31.10.2018 № 21

Notice of payment of delayed wages

Dear Oleg Petrovich!

We would like to inform you that Matrix LLC is ready to fully pay off the wage arrears for September 2018. The payment will be made on the day you return to work.

In accordance with Part 5 of Art. 142 of the Labor Code of the Russian Federation, you must go to work no later than the next day after receiving this notification. Your absence from the workplace without good reason the next day after receiving this notice will be considered absenteeism and may serve as the basis for taking measures against you disciplinary action up to dismissal on PP. "A" clause 6, part 1 of Art. 81 of the Labor Code of the Russian Federation.

Director Borisov O.S. Borisov

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

Note that there are decisions of the arbitrators in which it was recognized as unlawful in a situation where the employee did not come to work after partial repayment of the debt (appeal rulings of the Nizhny Novgorod Regional Court dated 03.20.2018 in case No. 33-2117 / 2018, St. Petersburg City Court dated 05.17 .2016 No. 33-9739 / 2016, Determination of the Moscow City Court dated 24.01.2014 No. 4g / 3-51 / 14). The arbitrators proceed from the assumption that the period of suspension of work lasts until the full repayment of the debt. The payment of its part does not interrupt this period and is not a basis for the employee to resume work. At the same time, he is not obliged to repeatedly notify the employer about the suspension of work.

Bringing to administrative and criminal liability.

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

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

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

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

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

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

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

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

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

If an administrative offense has been committed and the officials, through whose fault it was committed, are identified, administrative liability under the same norm can be brought against as entity and these officials (part 3 of article 2.1 of the Code of Administrative Offenses of the Russian Federation, paragraph 1 of paragraph 15 of the Resolution of the Plenum of the RF Armed Forces of March 24, 2005 No. 5).

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

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

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

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

forced labor for up to two years;

imprisonment for up to one year.

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

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

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

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

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

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

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

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

Both administrative and criminal liability can arise only in the presence of guilt (Article 2.1 of the Administrative Code of the Russian Federation, Article 14 of the Criminal Code of the Russian Federation). Failure to pay wages entails criminal liability only if the organization has funds and non-payment is due to self-interest or other personal interest of the head of the organization (branch, representative office, separate (structural) unit).

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

Regulations on federal state supervision of compliance with labor legislation and other regulatory legal acts containing norms labor law, approved Decree of the Government of the Russian Federation of 01.09.2012 No. 875 (as amended on 30.04.2018).

PBU 10/99 "Organization expenses", approved. By order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 33n.

Instructions for the use of the Chart of accounts for accounting of financial and economic activities of organizations, approved by By order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.