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Letter of absence of wage arrears. Certificate of arrears of wages sample. Registration of information about the absence of overdue wages for the bank

Recently, punitive measures have been tightened for business entities in case of detection of wage arrears. However, some workers continue to face this unpleasant situation. At the same time, many are waiting for management’s decision to pay what they have earned, not believing that they can quickly receive their financial resources along with the compensation due for late payments.

For this purpose, the main requirement for an employee in an employment relationship is his competence in the field of labor, administrative and criminal legislation in order to know where to apply and in what form to file an appeal.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Employees of the debtor enterprise who find themselves in a difficult situation related to non-payment of wages must promptly and competently seek the fulfillment of obligations by the employer. With a competent approach to the issue, despite the possible duration of the procedure, the funds will be returned to their owner.

If a fact of arrears in wages arises, you need to take into account that in some current situations, there is a specific statute of limitations for the event, after the expiration of which it will not be possible to prove anything in various authorities.

Extracts from the law

The problem of the employer delaying wages and ways to resolve the issue in favor of the employee is reflected in the regulations:

  • Labor Code;
  • Criminal Code;
  • Code of Administrative Violations;
  • Methodological manuals compiled on the basis of a written statement from the Ministry of Finance of the Russian Federation.

At the legislative level, it was decided that wages should be paid at least 2 times a month on strictly defined days. If payment deadlines are missed, even by a few days, the employee has the right to demand compensation from the employer.

In case of exceeding the terms of payment of accrued but not paid wages 2 months for the employer's selfish purposes, he faces criminal liability

Basic definitions

Salary is a remuneration for work performed in accordance with the terms of the employment agreement. At the same time, relations between an employer and an employee can be built on the basis of a formalized contract or oral agreements, which is illegal and reduces the likelihood of resolving the issue of payment for one’s work.

Wages are considered overdue if they are not paid within one month, provided that they have been accrued, as evidenced by accounting documentation drawn up on the basis of personnel reports in the form of a report card.

Employee actions

If arrears in wages arise, the employee must write a letter to the employer with a request to pay him money for the work performed under the employment contract for a certain period of time.

To prove the fact of delivery of a letter of demand, lawyers recommend preparing in advance two copies of the letter, one of which is intended for the employer and the other for the employee, to record the fact of acceptance of the document indicating the date of the event and the incoming registration number.

If the employee’s demand has not been satisfied in the near future, he has the right to inform the employer in writing about the suspension of the fulfillment of labor obligations until the debt is paid.

An important point is to receive notification of receipt of the application so that the employer does not regard absence from work as absenteeism, for which the employee will be held responsible.

Sample application

Notification of suspension of duties, according to the employment contract, due to non-payment of wages.

I, (position, surname, first name, patronymic of the employee), inform you that due to non-payment of wages for (number of) days, on the basis of the Labor Code of the Russian Federation, I suspend the fulfillment of labor obligations until full settlement with me.

My absence from work will continue until I receive written notification of readiness to pay me the required wages on the day of my release in order to resume my work duties.

It should be noted that the application must contain the following information:

  • position, surname, name and patronymic of the company director and employee;
  • applicant's signature;
  • date of document preparation;
  • date and incoming registration number on the employee’s copy to prove the reason for absence from the workplace.

Where to contact

In order to receive a cash payment regarding the employer’s debt, you must contact different authorities:

  • management of the debtor enterprise;
  • trade union;
  • labor inspection;
  • procurator.

Before contacting serious authorities, you should try to resolve the situation in a simple way - through negotiations with the employer by providing him with an application demanding payment of the debt within a specified period.

The next step in solving the problem could be a trade union organization, provided that the employee is its member. In such a situation, the trade union will try to defend the rights of the employee, and in case of unsuccessful actions, they will professionally help when applying to further authorities.

The employer’s lack of response to the employee’s demands regarding debt repayment should be a signal for actions that implement the collection of funds with accrued sanctions. This is possible by contacting the labor inspectorate, court or prosecutor's office.

The labor inspection is intended to ensure and monitor the implementation of labor legislation. In order to use the services of an organization, you must contact it with a written application, which will be the basis for conducting an unscheduled inspection of the enterprise.

If a company deliberately does not make payments, thereby violating current legislation, penalties will be applied to its manager and an order will be issued to eliminate the identified deficiencies as soon as possible.

If the measures are not implemented on time, the labor inspectorate will initiate an appeal to the court, while the organization’s employees will help the affected workers draw up the necessary package of documentation for the competent submission of information to the court application.

The prosecutor's office is obliged to conduct an investigation and find out the circumstances of the offense based on citizens' appeals. For this reason, if a case of wage arrears arises, you can directly contact the prosecutor’s office, avoiding contact with all other authorities.

To do this, you need to come to the main department of the prosecutor’s office with documents confirming your identity and write a statement outlining the essence of the complaint against the employer. If you do not have time to visit the establishment in person, you can send the necessary package of documentation by mail as a valuable letter with a notification function.

To obtain a refund in court, you must correctly draw up a statement of claim. A competent sample can be found at the following link:

It should be noted that the claim must contain the required elements of the statement:

  • “header” indicating the name of the court and the applicant’s personal data;
  • a narrative detailing the grounds for initiating legal proceedings;
  • operative part with the plaintiff’s demands;
  • applicant's signature;
  • date of filing the claim;
  • indication of the list of documents submitted for consideration by bailiffs.

In the case of a preserved employment relationship between the employee and the employer, there is no concept of a statute of limitations for filing an application for the collection of a salary debt. However, in the event of termination of the relationship and dismissal of the employee, he can file a claim with the necessary authorities for a period of time not exceeding 3 months.

If the deadline for filing a statement of claim was missed for a good reason, which can be documented, then the possibility of filing claims against the employer can be restored in court.

If an employee leaves an enterprise that owes him money, then to prove this event it is necessary to obtain a certificate of debt, which should be attached to the package of documentation when submitting it to the court. There is no special form of debt certificate that would be approved by regulations.

A certificate of arrears of wages is drawn up in any form and must be handed over to the employee upon his first request

In the event of bankruptcy of an enterprise, during the liquidation procedure, the employer is issued an order to collect wages. To realize the possibility of repaying the debt, the employee must receive this certificate, which should be sent to the insolvency administrator of the company to include the employee in the register of creditors.

It should be noted that settlement transactions with employees in this situation are carried out last.

What does a salary arrears certificate contain?

A prerequisite for the certificate must be a completed “header”, which must contain the following data:

  • name of the debtor enterprise;
  • requisites;
  • actual address of the company;
  • contact information about an employee who can provide an explanation about the certificate if questions arise about it.

To resolve financial issues, sometimes one of the parties needs to confirm the fact that it has the ability to freely dispose of its funds. To do this, she needs a certificate of no debt. The presence of such a document may be required for both legal entities and individuals.

Why do citizens need a certificate?

As you know, when executing various types of transactions, the parties are forced to collect a huge number of documents confirming their authority and financial status.

These papers act as a guarantor and give the opposing party confidence in the legality of the operation.

Otherwise, the agreement may eventually be declared invalid and cancelled. A certificate of no debt is one of the most important documents of this kind. Individuals may need it when resolving issues related to:

  • real estate;
  • tax law;
  • privatization;
  • citizenship;
  • ownership.

For example, a citizen is going to take out a mortgage for an apartment. In this case, confirmation that he has no property tax debt will be required. Or, for example, a transaction for the purchase (sale) of an apartment is drawn up. Not a single notary will accept documents for consideration unless the seller provides a certificate confirming the fact that he has no arrears in paying utility bills. Otherwise, the debt will automatically transfer to the buyer, and this is unacceptable.

No debts from legal entities

Enterprises and companies also need a certificate of no debt. It is one of the ways to confirm the positive payment characteristics of a given business entity. Such a document may be needed to confirm the absence of debts:

  • on taxes to the budget;
  • to the pension fund;
  • on insurance contributions to various extra-budgetary funds;
  • on customs payments, penalties, interest and other economic sanctions;
  • on wages and so on.

Anyone may need such a document:

  1. For investors at the time of making a decision on a future partnership. In this way, they try to reduce the risk as much as possible regarding their financial investments.
  2. Another company at the time of the transaction.
  3. Banks before making a decision on issuing, closing or early repayment of a loan.
  4. To the enterprise itself in the course of its business activities, as well as when participating in tenders or simply to confirm the correctness of its own calculations.

Legal entities often have to contact various structures, where they need to somehow confirm the validity of their intentions, and for this there must certainly be a certificate of no debt.

Forms of provided certificates

The form of the certificate of no debt depends on which authority issues it.

Some structures are simply limited to a document containing information that confirms that a specific person has fulfilled his obligations to transfer certain payments.

It cannot be used to draw a conclusion about a possible arrears or to use them as confirmation of its absence. However, a number of structures present such documents in a pre-established form recommended for use.

It is approved by a separate resolution or order of the relevant governing body and is binding. Such unified documents have been developed by the Federal Tax Service, EIRTs, PFS, FSS and other services. Considering each of them separately, you can notice a general pattern in the presentation of information. Help usually contains:

  1. Number, date and name of the document by which it is approved.
  2. The name of the document itself (certificate).
  3. Information about the service (organization) that issued the document. It can be replaced by a corner stamp.
  4. Information about the person to whom the certificate is provided.
  5. Information about the absence (presence) of debt as of a specific date or for a certain period.
  6. The addressee is indicated, that is, the one to whom the certificate is provided.
  7. Signature of the employee responsible for drawing up the document.
  8. Stamp of the organization that issued the document and date of issue.

No tax debts

To confirm timely payment of contributions to the Federal Tax Service, a certificate of absence of tax debt is issued. Most often it is ordered by legal entities if necessary:

  • reorganization of the company or its complete liquidation;
  • transfer of the subject to another tax company;
  • at the initiative of the organization itself to confirm payment data, participate in various tenders or competitions, as well as to draw up business plans;
  • contacting the bank with a request to provide a service;
  • in other cases provided for by law.

The certificate is issued upon a special request, which the taxpayer submits to the appropriate service in person or sends by mail. The document is drawn up as of a specific date in accordance with the wishes of the customer. If the request does not contain a specific date, then it is drawn up at the time of its registration with the tax office.

Certificates of absence of tax debt can be received by both individuals and legal entities. For large companies, since the end of 2012, a new procedure for generating and submitting such certificates has been introduced. In accordance with it, a single document is issued, which indicates the presence (absence) of debt to the tax service of the parent enterprise and all its structural divisions (branches). And to specify the information provided, it contains the code of exactly the inspection where such debt exists.

What should a debt-free certificate look like?

A sample certificate of no debt is approved by the governing body of the relevant service. Typically, such a document is issued on paper with an original signature and seal. But some services, keeping up with the times, are making the possibility of obtaining a certificate more accessible.

For example, in accordance with the latest changes in tax legislation in 2013, such a document can be provided in electronic form. It does not contain specific amounts, but only indicates whether the taxpayer has currently fulfilled his direct obligation to pay contributions or not.

As a rule, the certificate is drawn up on a regular A4 sheet. First, the “KNH code” is indicated in the upper right corner. Then the name and number of the document are written lower in the center. Next comes information about the taxpayer. After this, the date as of which information is provided and a note about the presence (absence) of debt is indicated. Then follows the name and code of the tax authority and, at the very end, the signature of the responsible employee.

Rules for obtaining documents

Obtaining a certificate of no debt is not difficult. This can be done by both a legal entity and an ordinary citizen. You must first draw up a request and send it to the appropriate authority at your location (for enterprises) or place of residence (for individuals). There is no unified request form. There is only a general order of presentation of information, taken as a model. The following request is written in the form of a regular statement:

  1. First, the details of those to whom and from whom it is sent are indicated at the top right.
  2. On the left is the date and outgoing number (for the organization).
  3. The word “request” is written a little lower in the center and its purpose is indicated.
  4. Next comes a phrase asking for data for a specific date. If it is not specified, then the information is provided at the time of registration of the request.
  5. Then comes the signature of the head of the company, certified by the round seal of the enterprise.
  6. At the very bottom left is information about the artist.

A response to such a request is usually given within 10 business days. Other authorities have their own deadlines for providing data.

Wage delays no longer happen so often, but many workers still face this unpleasant situation. At the same time, the majority believes that it is almost impossible to receive this money and compensation.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

It's fast and FOR FREE!

In fact, you need to know where to go and how to collect the debt from the employer.

What does the law say?

Wages must be paid on time and any delay in payment is a violation of the law.

One of the documents that guarantees employees the receipt of funds is an employment contract. It contains all the information regarding the amount of wages and the timing of their payment.

Employer's liability

If wages are not paid, the employer may incur serious liability.

This can be like financial liability, in which he undertakes to pay certain interest. Also, according to administrative legislation, the employer may be required to pay considerable fines.

In addition to these sanctions, the employer may incur criminal liability, which provides for a number of sanctions, including imprisonment for up to 5 years.

Reasons for debt

A business may owe wages to its employees for various reasons.

Often this situation is provoked by an unstable economic situation; less often, delays occur on the initiative of the employer himself.

Calculation of debt and compensation for delay

If wages are in arrears, the employer must calculate and pay appropriate compensation.

This is also stated in the Labor Code (Article 236).

But many do not do this, as most employees do not know that they are entitled to such additional payments.

Debt amount

An employee whose wages have ceased to be paid has the right not only to receive the full amount, but also to compensation.

Interest on overdue

Compensation is calculated very simply - the amount of debt is divided by 1/300 and the number of days overdue.

Companies often specify in their internal documents the amount of compensation for delayed wages. For example, the amount for one overdue day may not be 1/300, but 1/200.

Let’s say an employee’s salary is 20 thousand rubles and it has not been paid for 60 days. 20 thousand must be divided by 300.

The amount received (66, 67 rubles) means the amount of compensation for one overdue day.

Accounting nuances

When filing wage arrears, accountants must know how this is done.

Reflection in the balance

Salary arrears in the balance sheet are reflected in line 622.

Postings

If payments to employees are made through a bank, then the accountant does not need any special posting.

When wages were accrued, an entry was made Dt 20/26/44/91 Kt 70. And the debt automatically hangs on the credit of account 70.

If the salary is paid in cash, then it is deposited, recording Dt 70 Kt 76.

What should an employee do if there is arrears of wages?

As soon as a wage debt arises, the employee must write a letter to his employer demanding payment.

If these actions do not bring the expected effect, the employee has the right to submit to the employer an application for suspension of work until the wage debt is repaid.

Application example:


Application for suspension of work

At the same time, it is important to receive notification from him that the application has been received, otherwise absence from work may be regarded as. In addition, you can contact higher authorities.

Where to contact the organization?

In order to receive your wages and compensation for the delay, you can turn to the company management or the trade union for help.

Management

In order to get his wages back, the employee can notify the company management about the delay.

In this case, you need to write a statement demanding to repay the salary debt.

Trade union

Trade union members can contact this organization in order to defend their rights.

Professional assistance from trade union employees will not hurt when going to court or the prosecutor's office.

How to enforce recovery if the employer is silent?

If an employer refuses to pay a salary debt, the employee has two options - to collect money from him and to seek sanctions.

To do this, you need to contact the labor inspectorate, prosecutor's office or court.

Contacting the Labor Inspectorate

This method is quite effective for people whose employer does not pay wages for some reason.

In general, this body was created precisely to ensure the implementation of labor legislation. In order to use the help of labor inspectorate employees, you must draw up and submit a written appeal.
Based on this document, an inspection will be carried out.

If the employer actually violates labor laws, appropriate sanctions will be applied to him.

If you need to go to court, Labor Inspectorate employees will help with all the necessary documents.

Contacting the prosecutor's office

Prosecutor's office employees are obliged to carry out all necessary checks based on citizens' requests. Therefore, if wages are not paid, you can turn to the prosecutor for help.

To do this, you just need to contact the prosecutor on duty and, stating your problem, write a statement. If there is no time to visit the prosecutor's office, you can send an application by mail.

Lawsuit

In order to get your honestly earned money back, you can go to court.

The claim is drawn up quite simply: first, a “heading” is written, in which the name of the court must be indicated. Next, the applicant must write a narrative detailing all the grounds for litigation. At the end of the claim, a operative part is written, which indicates the plaintiff’s demands.

Example of a claim:

Any application submitted by an employee to collect wages must indicate the addressee and sender. It is also important to specifically state the essence of the problem, indicating all the details. In addition, the application must contain a list of attached documents.

Statute of limitations

If the employment relationship between the employee and the employer continues, there is no statute of limitations for filing an application for collection of arrears of wages.

But when an employee has already quit without receiving a salary, the statute of limitations for filing a claim is 3 months.

In a situation where the deadline for filing a claim is missed for a valid reason,...

Actions upon dismissal

In this case, the employee must have all the evidence that his former employer owes him money. Then you can go to court.

The main thing to remember is that a dismissed employee has a limited period for collecting arrears of wages.

You can request a certificate of debt from your employer.

There is no unified form for this certificate. Therefore, the document is drawn up in any form with all the necessary signatures.

It must be issued to the employee upon his first request.

Actions in case of bankruptcy

Delays in payment of wages often occur when a company is about to go bankrupt. But what should employees do in this case, especially if measures to liquidate the company have already begun?

First of all, it is necessary to obtain a court decision on the collection of wages. Next, this decision is sent to the insolvency administrator of the company, who must enter the employee into the register of creditors. According to the Insolvency Law, a bankrupt company first pays funds to creditors for causing harm to life and health, as well as for other reasons established by law. Payments to employees are performed secondarily.

Most importantly, it is important to understand that the employee has the right to demand payment of wages.

On his side is the law and several organizations designed to monitor the implementation of labor laws. Therefore, it is imperative to seek justice, even if it takes time.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

Certificate of arrears of wages - a sample of this may be needed by both the employee and the employer. We will talk about when it is required, how it is drawn up, what it looks like and what documents can replace it.

When may a certificate of absence or presence of wage arrears be required?

There are many such situations, and in some cases the certificate is needed by the employee, and in others by the employer himself. Here are just a few of them:

  • The employer company is bankrupt. In order for an employee to be included in the register of creditors and receive the salary unpaid to him by the company, he will need to provide a certificate of salary debts to the arbitration manager.
  • The employer operates, but delays or does not pay wages. To protect their rights, the employee will need to confirm the amount of debt with the State Labor Inspectorate (GTI) or in court.
  • And again - bankruptcy. Only now the bankrupt company itself will need a certificate in order to be recognized as such. After all, the amount of salary arrears is included in the total amount of the creditor, and it, in turn, is taken into account in the total value of the property used to cover the creditors’ claims.
  • At the request of the State Technical Inspectorate during scheduled inspections. A certificate of absence of salary debts will show that the employer regularly fulfills its obligations to employees, which means there should be no claims against it from government agencies.
  • Inability to make loan payments due to late wages. A certificate of debt provided to the bank will confirm the fact of non-receipt of wages and will help to postpone or temporarily reduce payments.
  • Protecting the rights of a citizen in court, for example when collecting alimony. A certificate of salary arrears will confirm that this citizen was not able to pay alimony because he did not receive remuneration for his work from the employer.

Thus, a certificate of arrears of wages is an important supporting document, and therefore it must be drawn up carefully and taking into account the circumstances in connection with which it is required.

IMPORTANT! This document should not be confused with certificates confirming the employee’s income. They are needed in other cases and are designed differently.

Certificate of absence of wage arrears to confirm the total amount of debt

Such a certificate is suitable in cases where there is no need to indicate a debt to a specific employee, but only the fact of the absence (presence) of a debt needs to be certified, for example, at the request of the State Tax Inspectorate, another government agency or bank.

There is no strict form of the certificate, however, based on established business practice, it reflects:

  • employer name;
  • outgoing number and date of document preparation;
  • wording about the absence or presence of debt (if there is a debt, give its amount - total or broken down);
  • FULL NAME. the compiler, to whom you can contact for clarification, his telephone number.

The certificate is endorsed by the general director (possibly together with the chief accountant), and if available, a stamp is placed.

For a sample certificate of arrears of wages drawn up in the form discussed above, please see the link below:

Certificate (calculation) of salary arrears: confirmation of debt to a specific employee

The employee himself may need this document to submit to the authority that needs to confirm the fact of non-receipt of wages. Its form is also not regulated by law.

The certificate is drawn up in the same way as the case discussed above, with the only exception that the wording changes: in the “individual” certificate it is necessary to indicate to whom and in what amount there is a “salary” debt. Various variations are possible:

  • indicate the generalized amount of debt to the employee as of a certain date;
  • provide a calculation of wage arrears with a monthly breakdown of debt by type of income.

One or another version of a certificate of salary arrears is selected depending on where and why it is required.

A sample certificate of arrears of wages, including a breakdown by type of income, can be found at the link below:

A 2-NDFL certificate with zeros entered in the appropriate lines may be suitable as confirmation of the lack of income. This material tells you how to design it.

Results

A certificate of arrears of wages (or, conversely, of the absence of debt) is a document that can substantiate your claims or confirm insolvency. The legislation does not impose any specific requirements for this document. However, such a certificate must be drawn up taking into account the circumstances in connection with which it was needed, and include information that will help solve the problems of its bearer.

Certificates of arrears of wages and absence of arrears of wages

The purpose of the certificate of arrears of wages is to certify on the part of the employing organization the fact of the existence of arrears to the employee, as well as to confirm the specific amount of such arrears.

This certificate may be required:

  • An employee of a bankrupt company. In this case, the certificate is submitted to the arbitration manager to include the employee in the register of creditors.
  • An employee of a company that is delaying or not paying wages - to present it to the court, and then to the bailiffs in order to collect the accumulated debt. On this topic, our articles on the links Peculiarities of consideration of labor disputes on wages and What is the statute of limitations on wages may also be useful? .
  • The organization itself filing for bankruptcy. In this case, the certificate serves to take into account the total debt of the organization to creditors and is taken into account when assessing the volume of property intended to satisfy the claims of creditors of such an organization (for example, the decision of the Vologda Region AS dated June 14, 2017 in case No. A13-4034/2017).

Thus, the mentioned certificates, properly executed, play in court the role of one of the proofs of the fact of debt, along with, for example, protocols, inspection reports, certificates of the labor dispute commission (for more details about this document and the procedure for issuing it, read our article at the link Certificate of the labor dispute commission - sample), balance sheets, etc.

Certificate of arrears of wages: sample

A unified/standard form of such a certificate has not been developed, therefore it is compiled in free form, provided that all necessary attributes are included in its structure. For example, the structure of a certificate of arrears of wages may be as follows:

  • Registration details of the document (date of issue and registration number according to the internal nomenclature of the organization).
  • Information about the debtor, i.e. the employer. If the text of the certificate is placed on the organization’s letterhead, then it is quite enough to provide its name. Otherwise, in addition to the name, you must indicate the registration details and the address of the company, which would allow it to be uniquely identified.
  • Information about the creditor, i.e. the employee to whom there is a wage arrears. In addition to the employee’s last name, first name and patronymic, it is recommended to indicate his passport details.
  • The amount of debt, including a breakdown by type of payment (for example, salary, bonus, severance pay, compensation for unused vacation, etc.) and indicating the period for which such debt arose. If there are no debts, the employer may indicate in the certificate that it has no debt to the employee.
  • Signature of the head of the organization and the chief accountant, seal of the organization (if available).

We recommend using the template we have developed for issuing a certificate of debt / absence of wage arrears, which can be downloaded from the link: Certificate of arrears of wages - sample.

Sample certificate of salary payment deadlines

A certificate of this type may be required, for example, by an employer to submit to the labor inspectorate in case of disputes with an employee regarding delayed wages or to draw up an agreement with a bank on making payments to employees’ card accounts, etc. Such a certificate can be issued by the employer and employee at the latter's request.

  • timing of receipt of funds for wages, broken down for the first (advance) and second half of the month;
  • a link to regulations (for example, the Labor Code of the Russian Federation) and local documentation (for example, regulations on remuneration of an organization, a collective agreement, an employment contract, etc.).

There is no standard/unified form developed, so the employer can draw it up in any form. The text of the document is placed either on the employer’s letterhead or includes the registration details of the organization, allowing it to be clearly identified.

For example, you can issue such a certificate in accordance with our template, which can be downloaded from the link: Certificate of payment terms for wages - sample.

Sample certificate of lack of wages

Such a document confirming the fact of lack of income in the presence of official employment may be required, for example, by a citizen applying for a subsidy, or for submission to the court to calculate the amount of alimony or deferment of debt payment, deferment or installment plan for payment of state duty and other purposes.

The form of such a certificate is not regulated at the legislative level, so it can be drawn up in free form indicating the required attributes. In this case, it can either simply indicate the period during which the employee does not have a salary (for example, due to being on leave without pay), or a monthly breakdown can be provided. In particular, such information can be presented in form 2-NDFL (see order of the Federal Tax Service of Russia dated October 30, 2015 No. ММВ-7-11/485@) with zeros entered in the columns for the corresponding months.

A sample certificate in free form can be downloaded from the link: Certificate of lack of wages - sample.

Certificate of timely payment of wages

This certificate can be compiled using any of the certificate templates proposed above, including by combining them, depending on the purpose of its execution. The simplest option is to indicate the deadlines established by the organization for the payment of remuneration to employees and at the same time payments and deductions for the period of interest in relation to a specific employee.

An alternative to such a certificate in certain circumstances may be, for example, a certificate of no arrears in payment of wages.

Thus, a certificate of arrears of wages, the absence of such, the timing of payment of wages and the timeliness of its payment are drawn up in free form. It is recommended to place the text of each of these documents on the employer’s letterhead - one way or another, the employer’s details must be clearly defined. The certificate is signed by the head of the organization and, if available, the organization's seal is affixed.