How to add additional salary to previous periods. Income tax. We do a salary recalculation
What threatens the employer if the salary is less than the minimum wage The competent authority will check whether it was possible to pay the salary less than the minimum wage And yet, can the salary or salary be less than the minimum wage What threatens the employer if the salary is less than the minimum wage The minimum wage (minimum wage) is a constantly changing value so it needs to be tracked. Its size is established by amending the law "On minimum wages" dated June 19, 2000 No. 82-FZ. As of July 1, 2017, it was RUB 7,800. from 01/01/2018 it is equal to 9,489 rubles, and from 01/05/2018 it will be 11,163 rubles (see more about this in our article "The size of the minimum wage from January 1, 2018 in Russia"). From 01.05.2018, its size will reach the subsistence level, which will also correspond to the obligations of the Russian Federation to the Council of Europe. The obligation to adhere to the minimum wage is laid down in the Constitution of the Russian Federation (Articles 7, 27), the Labor Code of the Russian Federation (Articles 133, 133.1) and Law No. 82-FZ (Articles 2, 3).
What to do if the salary is below the minimum monthly salary
Calculate compensation for delay (Determine the amount of wage arrears, with which compensation is calculated, excluding personal income tax.) 3. Withhold personal income tax from salary 4. Do not deduct personal income tax from the compensation amount if it does not exceed 1/300 of the refinancing rate for each day of delay. Calculate insurance premiums for both salary and compensation 6. Reflect the fear contributions in the current reports Guest 3 - 08/05/2014 - 08:23 p. 2) You can detain what is accrued and not paid, but here the situation is different, there is a technical error or a human factor.
Therefore, is it necessary to fence a vegetable garden? Guest 4 - 08/05/2014 - 08:45 They detain what they were supposed to pay ... according to your logic, if the salary is not charged, then it is possible not to pay ??? Now I will find one quote….
New Mrot
Failure to fulfill it threatens with administrative liability under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, which determines the composition of the offense: the establishment of wages in an amount less than that provided for by labor legislation. The punishment for legal entities is a fine of 30,000 rubles. In addition, according to the same norm, the manager can be held liable at the same time (Part.
3 tbsp. 2.1 of the Administrative Code of the Russian Federation, para. 1 clause 15 of the resolution of the plenum of the RF Armed Forces of March 24, 2005 No. 5). In case of repeated committing of the same violation, Part 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, in which the fines are higher. For entrepreneurs and managers, criminal liability is also provided in the event that (Art.
2 tbsp. 145.1 of the Criminal Code of the Russian Federation):
- salaries below the minimum wage were paid for more than 2 months;
- this was done out of selfish or other personal interest.
The sanctions under Part 2 are a fine, forced labor, and imprisonment.
Can the salary be less than the minimum monthly salary in 2018?
They apply to the salary, which must already be at least the minimum wage.
- The employee did not fulfill the working hours or labor standards (the condition for fulfillment is stipulated in Article 133 of the Labor Code of the Russian Federation). This case should not be confused with situations where reduced working hours are established by law (for example, for disabled people - Article 92 of the Labor Code of the Russian Federation).
- An employee can get his hands on a salary that is less than the minimum amount, and for the reason that 13% personal income tax is withheld from it. The compliance requirement applies to the original earnings. *** Thus, the employee's salary may be less than the minimum wage.
Additional payroll for previous months with an increase in the minimum monthly salary
Submission of SZV-M to the founding director: the PFR has decided on The Pension Fund has finally put an end to the disputes about the need to submit the SZV-M form in relation to the head of the sole founder. So, for such persons you need to pass both SZV-M and SZV-STAGE!< … При оплате «детских» больничных придется быть внимательнее Листок нетрудоспособности по уходу за больным ребенком в возрасте до 7 лет будет оформляться на весь период болезни без каких-либо ограничений по срокам.
Info
But be careful: the procedure for paying for the "children's" sick leave remains the same!< … Онлайн-ККТ: кому можно не торопиться с покупкой кассы Отдельные представители бизнеса могут не применять онлайн-ККТ до 01.07.2019 года. Правда, для применения этой отсрочки есть ряд условий (режим налогообложения, вид деятельности, наличие/отсутствие работников).
So who has the right to work without a cash register until the middle of next year?< …
Salary below the minimum wage
Supplement to the minimum wage If the employee's salary is still less than the minimum wage, it is necessary to make a supplement to the minimum wage. From 01.01.2018 the minimum wage is 9489 rubles. (Article 3 of the Federal Law of December 28, 2017 No. 421-FZ). Accordingly, if any of your employees receives a salary (salary + compensation / incentive payments) less than this value, then his salary needs to be increased.
Keep in mind that from 05/01/2018 the minimum wage will increase to RUB 11,163. (Federal Law dated 07.03.2018 No. 41-FZ). What threatens the payment of wages below the minimum wage If the employer pays his employees a wage lower than the established federal wage, then if the labor inspectors discover this fact, the employer faces a fine (part 6 of article 5.27 of the Administrative Code of the Russian Federation):
- if the employer is a legal entity, then in the amount of 30,000 rubles. up to 50,000 rubles for the organization itself and from 10,000 rubles. up to 20,000 rubles
Online magazine for an accountant
It is impossible to issue a copy of SZV-M to a resigning employee. According to the law on recruitment, an employer upon dismissal of an employee is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZh). However, these reporting forms are listed, i.e. contain data about all employees. This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.
< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв. НКТ СССР 30.04.1930 № 169). Но иногда эти 11 месяцев не такие уж и отработанные. < …
Attention
In the absence of a regional "minimum wage", the employee must receive at least the amount of the federal minimum wage. Next, it is necessary to determine whether the employee has fulfilled his labor standards in terms of the amount of work and time. If he fulfilled 100%, then the size of his salary should be at least the minimum wage (minimum wage).
Otherwise, he is charged a share of the minimum wage, proportional to the hours worked (labor standard). For example, if the working time was 40% of the norm, then he needs to be paid at least 40% of the minimum wage or the regional minimum, if any. The next step is to decide on the composition of the salary. It is permissible to set a rate or an official salary less than the minimum wage only if the employee is entitled to some kind of compensation, bonuses and other payments that relate to wages.
If you intend to pay a "net" salary, then it must at least correspond to the minimum wage (minimum wage).
It involves fines for officials and the company. Disqualification of an official is possible. In the event of a short-term violation, the employer may limit himself to a warning. If it is found out that the employer reduced wages and embezzled employees' money, then he may be criminally liable under Art.
Of the Criminal Code of the Russian Federation. If there are signs of fraud in the actions of the employer, then he may be liable under Art. 159 of the Criminal Code of the Russian Federation. Are there any penalties? Within the framework of administrative responsibility, the amount of the fine is 1-5 thousand rubles for individual entrepreneurs. For a company, it is 30-50 thousand rubles. In case of a repeated violation, the amount of the fine for individual entrepreneurs increases to 10-20 thousand.
rubles, for an organization - 50-70 thousand rubles. Within the framework of criminal liability for complete non-payment of wages, the employer may be punished with a fine of up to 500 thousand rubles.
How to correctly charge the salary for the last year if it was below the minimum monthly salary
The employer, who is the tax agent in relation to the employed persons, must withhold tax on payments and transfer to the budget. The personal income tax rate for residents of Russia is 13%. The question arises: should the minimum wage level be met before or after the deduction of personal income tax? In other words, is it possible to give an employee a monthly amount below the minimum wage for the amount of tax? According to the law, the tax on income of an individual is calculated from the amount of the salary that the employer charged him. And even if the "minimum wage" is charged, this does not exempt from the payment of personal income tax.
Therefore, the employee will receive the amount reduced by the amount of tax. How not to be mistaken with the calculation of the salary First of all, it is necessary to check whether the region has its own level of the wage minimum. If set, then the salary for a fully worked temporary quota must not be less than this value.
When the salary is less than the "minimum wage" The Labor Code makes a reservation: it is unacceptable to pay a salary to an individual below the minimum value if he conscientiously fulfills his time limit. In other words, if an employee works 5 days a week full time and fulfills his job duties, he should receive at least the minimum wage. And can the salary be less than the minimum wage for part-time employment? Of course, yes. People who work on a shorter schedule, for example, several days a week or 3-4 hours a day, may receive less "minimum wage". At the same time, the proportions must be maintained, that is, for half of the working time, the employee must receive at least half of the minimum wage in the region. Is the tax taken into account As you know, the income of employees is subject to personal income tax.
Is it possible to pay salaries to an employee in the month of May for the period: December 2013 to April 2014? To how to reflect in the bukh. at the couple and what fines and penalties will be imposed on the organization when the salary of this employee is 10,000.00 rubles? And will this entail an adjustment in the calculations for the Pension Fund of the Russian Federation, FSS, which for 2013 and for the 1st quarter of 2014 were zero? And also personal income tax?
Yes, you can, and this will be subject to penalties for late payment of insurance premiums and fines for late payment of wages. This will also entail adjusting the calculations for the Pension Fund and the Social Insurance Fund, and the detailed procedure for reflecting operations to correct errors in the accounting is contained in the materials of the Glavbukh System.
Errors identified in accounting and financial statements must be corrected (clause 4 of PBU 22/2010) *.
Types of errors
The procedure for correcting errors in accounting and reporting depends on the nature of the error made and on the period in which it was committed and discovered. In practice, the following options are possible: *
- the error was detected before the end of the year in which it was committed;
- the error was found after the end of the year, but before the date of signing the reports;
- the error was detected after the signing of the statements, but before the date of its submission to external users;
- the error was detected after the submission of signed reports to external users, but before the date of its approval;
- the error was detected after the approval of the annual accounts.
Elena Popova,
State Adviser of the Tax Service of the Russian Federation, I rank
Lyubov Kotova,
Deputy Director of the Department
development
Contributions object
Contributions for insurance against accidents and occupational diseases are subject to payments and benefits accrued * to employees within the framework of employment relations or under civil law contracts (if such an obligation is provided for by the contract). This procedure applies both to employees who are Russian citizens and to foreign employees and stateless persons. This follows from the provisions of paragraph 2 of Article 5, paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ *.
Sergey Razgulin,
Transfer personal income tax from employees' income in cash within the following terms: *
- on the day of receipt of money at the bank, if the organization pays income in cash received from the current account;
- on the day the money is transferred to the employees' accounts, if the organization pays income by bank transfer;
- on the day after the issuance of income, if the organization pays it out from other sources.
This procedure is provided for by paragraph 6 of Article 226 of the Tax Code of the Russian Federation. When determining the timing of tax payment, it is more convenient to use the table *.
Sergey Razgulin,
Full State Counselor of the Russian Federation, 3rd Class
Late fees
Attention: if the monthly payments of insurance premiums were transferred later than the established deadlines, the controlling authorities may charge the organization a penalty () *.
Penalty will be calculated as follows: *
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Unpaid amount of insurance premiums |
The territorial offices of the Pension Fund of the Russian Federation and the FSS of Russia can collect the arrears on insurance premiums forcibly. Penalties for non-payment of contributions Attention: if, during the inspection, the controlling departments reveal non-payment (incomplete payment) of insurance premiums due to an underestimation of the calculation base, incorrect calculation of contributions or other illegal actions, the organization will have to pay a fine (Article 47 of the Law of July 24, 2009 No. 212-FZ) *. The amount of the fine will be 20 percent of the unpaid amount of insurance premiums. If the organization deliberately underestimated insurance premiums, then the amount of the fine will increase to 40 percent. This follows from parts, article 47 of the Law of July 24, 2009 No. 212-FZ and paragraph 2.2 of the Methodological Recommendations approved by the order of the Board of the Pension Fund of the Russian Federation dated May 5, 2010 No. 120r. Fines are collected by the territorial offices of the Pension Fund of the Russian Federation and the FSS of Russia in the manner prescribed by Articles and the Law of July 24, 2009 No. 212-FZ. When calculating fines for non-payment (incomplete payment) of contributions to compulsory pension insurance, the amount of arrears (the basis for calculating the fine) should be determined as the total amount of arrears on contributions to finance the insurance and funded parts of labor pensions, despite the fact that each of these types of contributions is credited to budget of the Pension Fund of the Russian Federation for a separate KBK. Therefore, if the arrears for one type of pension contributions are less than the overpayment for another type of pension contributions, then in general the obligation to pay contributions to compulsory pension insurance should be recognized as fulfilled. There are no grounds for collecting a fine in such a situation. This conclusion follows from the provisions of clause 1 of part 5 of Article 18 of the Law of July 24, 2009 No. 212-FZ and is confirmed by arbitration practice (see, for example, resolution of the FAS of the Volgo-Vyatka District of April 3, 2012 No. A29-4107 / 2011 ). Situation: is it possible to fine an organization for non-payment of insurance premiums, if their amount is reflected in the reporting (mod = 112, id = 64316) * No. After all, in what cases is liability applied under Article 47 of the Law of July 24, 2009 No. 212-FZ for non-payment of insurance premiums? In those when such arrears arose due to:
Yes, experts from some territorial offices of extra-budgetary funds interpret the last paragraph of this rule literally. And the late payment of the amount of insurance premiums reflected in the accounts of the payer of contributions, they qualify as illegal inaction of the organization. On this basis, the organization is held liable for non-payment of contributions. However, the arbitration courts interpret the provisions of Article 47 of the Law of July 24, 2009 No. 212-FZ differently. They proceed from the fact that liability under this article applies only in cases where the organization has incorrectly calculated insurance premiums. A violation, the composition of which is defined as “non-payment or incomplete payment of insurance premiums”, implies the commission of actions (or inaction) provided for by Article 47 of the Law of July 24, 2009 No. 212-FZ. That is, the debt to off-budget funds arose due to deliberate understatement of the base or incorrect calculation. By itself, untimely payment of insurance premiums (that is, failure to take measures to pay off an already arisen debt) does not constitute an offense. For violation of the terms of payment of the accrued (reflected in the reporting) insurance premiums, the legislation provides only for the accrual of penalties (part 1 of article 25 of the Law of July 24, 2009 No. 212-FZ). The legitimacy of this approach is confirmed by the definition of the Supreme Arbitration Court of the Russian Federation of February 13, 2014 No. VAS-808/14, the decision of the Supreme Arbitration Court of the Russian Federation of May 31, 2013 No. October 22, 2013 No. A12-954 / 2013). Lyubov Kotova, social insurance of the Ministry of Labor of Russia Attention: if the contributions for insurance against accidents and occupational diseases were transferred later than the established deadlines, then the FSS of Russia may charge the organization a penalty (clause 1 of article 22.1 of the Law of July 24, 1998 No. 125-FZ). If the fund reveals non-payment of contributions during the audit, the organization will pay a fine (paragraph 5, clause 1 of article 19 of the Law of July 24, 1998 No. 125-FZ) *. Penalty will be calculated as follows: *
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Belevtsova Lyudmila, expert on labor remuneration (e-mail: [email protected])
December 2014 / No. 23
https: //site/journals/ot/2014/december/issue-23/article-4149.html Copy
Do not miss the deadlines for paying taxes and filing reports, calculate your salary on time and be in time, in time, in time ... Familiar phrases and feelings? Congratulations, you are an accountant! This profession is responsible and stressful, especially in today's realities, when every day brings "accounting" news. So it turns out: the accountant did not take into account the "new products", he was distracted or he looked in the wrong place - and bam! an error in the calculation of wages comes out. It's good when the "numbers" are still in the hands of the accountant and he can correct them in one fell swoop. And if the funds have already entered the employee's pocket? Then the matter is already more serious, but do not hang your nose - you can solve it. How? Find out how to fix it in this article!
To begin with, we note that, conventionally, errors in the calculation of wages can be divided into two main categories: the amount was underpaid or the employee was overpaid. That is, in the end, the employee received a salary, respectively, in less or more than it should be, the amount. Here's a secret: it's easier to fix an underpayment error. Let's start with her!
Add additional salary? Easily!
Algorithm of actions. The accountant himself, specialists of the auditing authorities or an employee can identify inaccuracies in the paid salary. For the last character, remember that most workers calculate the wages they receive. Of course, in the case underpayment they go straight to the accounting department. Therefore, it turns out that in most cases it is the workers who notice the outrageous inaccuracies for them in the amount of their remuneration for work. Such a disgruntled employee came to the accounting department - what next? In fig. 1 (page 8 of this number) read the indicative list of actions on the part of the employer.
Be sure to add additional salary! The fact is that the employer is obliged to pay the employee the salary due to him. Another argument pushes to fulfill the debt on additional payment of wages: in disputes over wages, the limitation period is not limited ( Art. 225 Labor Code).
Important! Employee's consent to additional payroll not necessary.
You have established the fact of underpayment of wages an employee who has already quit? Add additional salary to him. After all, guided by Art. 225 Labor Code, a former employee can go to court at any time. If the underpayment really took place, then the court will take the side of the employee. Then you will have to carry out the procedure for additional salary accrual, but already according to the writ of execution. Vicious circle! Our advice: you know the "sin" of underpayment - immediately add the proper amount to the ex-employee and inform him about the payment.
Financing of additional accruals. In budgetary institutions, a sore point immediately arises: where to get funds to finance such an additional payment? If such an error concerns the payment of salaries in the reporting year, then everything is more or less clear, because as a result of such an underpayment, a surplus of funds should appear in the salary fund of the institution.
Situations are known when underpayment is detected after the end of the reporting year - next year. In most cases, funds for correcting such an error are not included in the estimate for the new reporting period. How to be? In practice, one of the options is used:
The management of the institution appeals to the main manager of budgetary funds with a request to consider the possibility additional allocation in the current year budgetary allocations for the specified purposes;
The management of the institution can decide on the use of funds that are savings wages fund of the current year, to pay off debts to the employee.
Tax reporting implications. With the order of priority actions and financing sorted out. But it is too early for an accountant to put an end to this story - he must also carry out the operation of additional accruals and deal with tax subtleties. In such a case, start from the fact that additional charge amount wages as a result of an error are transferred to the wages fund of that the month in which such an accrual was made (p.p. 1.6.2 Instructions on statistics of wages approved by the order of the State Statistics Committee of 13.01.2004, No. 5).
Important! The additionally accrued salary is reflected in the month of its direct additional accrual, along with other payments to the employee this month. In this case, the entries in the accounting are the same as in the usual salary payment, with the obligatory accrual / withholding of ERUs and taxation of personal income tax.Correct form No. D4 and Tax calculation in form No. 1DF for previous reporting periods not necessary.
In fact, you charge and levy such an additional charge as part of salaries in the month in which you fix the error.
Impact of additional accruals on other payments. For calculation vacation pay the amount of additionally accrued salary includes in the month for which it is additionally charged... Leads to this letter of the Ministry of Social Policy dated 09.12.2011 No. 1105/13 / 81-11("OT", 2012, No. 5, p. 6): only bonuses are included in the wages of the month in which they fall according to the payroll, all other payments must be taken into account in the months for which they are made.
It turns out that if payments, revised further upward, took part in the calculation of the average salary for calculating vacation pay, the accountant must: (1) calculate again the average salary for the same calculation period, taking into account the amount of the additional payment; (2) to reflect the additional accrual of vacation pay for the difference between the amount of the previously determined vacation pay and the amount of the vacation pay determined taking into account the additional payment. In this regard, see the consultation of a specialist "We charge additional indexation: how it will affect the paid vacation pay" // "OT", 2014, No. 16, p. twenty .
The amount of additionally accrued salary (from which ERUs are calculated / withheld) for the calculation sick leave and maternity are taken into account month in which it was charged(see the consultation of a specialist "Withheld the erroneously accrued salary: how to calculate sick leave" // "OT", 2014, No. 16, p. 12). Moreover, such an accrual will not affect the amount of sick leave and maternity pay paid in previous periods (letter of the Ministry of Social Policy dated July 22, 2013 No. 380/18 / 99-13// "OT", 2013, No. 16, p. nine).
However, you will once again have to go back to the "past" (in the payroll month with the error). For what? To check the employee's eligibility for NSL. We all know about the maximum salary to which the NSL is applied (during 2014 - UAH 1710). So to determine such a limiting size amount additionally accrued salaries include by the month for which it is charged additionally (letter from the State Tax Administration of 19.02.2013 No. 2972/0 / 51-12 / 17-1115// "OT", 2013, No. 8, p. eight). Keep in mind that the employer can recalculate income and personal income tax withheld from it in any period ( p.p. 169.4.3 ASSEMBLY).
Example 1. In November 2014, the employee of the institution should have been paid a salary in the amount of UAH 1800. (salary 1500 UAH + bonus 300 UAH). But in fact, the salary was charged in the amount of UAH 1,500. + a premium of 120 UAH. In the same month, the employee exercised the right to the NSL. In December 2014, he received an additional salary in the amount of UAH 180.
To determine the employee's right to the NSL, this additional charge is taken into account in November 2014. Based on the results of the recalculation, it becomes clear that the employee is not eligible for the NSL in November 2014. Reason: this month the amount of his earnings together with additional accruals is 1800 UAH. (1500 + 120 + 180) exceeded the maximum income, which gives the right to apply the benefits (1710 UAH). Already when calculating salaries for December, the amount of personal income tax must be corrected.
The employee was overpaid salary: we study the types of errors
It is quite another matter when the employee received a higher salary. This "incident" will cost the accountant considerable corrections. But even this is not the main "trouble" in such circumstances, because the funds overpaid to the employee must be returned to the institution's account in the most acceptable way. Who will be forced to "be generous"? It all depends on the type of error, as a result of which the employee received a larger salary.
Such errors are conventionally divided into two groups: counting and uncountable... Where to look for their definitions? V ... In fig. 2 (p. 10 of this issue) see examples of counting and uncountable errors.
Keep in mind! Salary additionally accrue regardless of the type of error.
Counting error: fixing together
The moment of truth has come: the employee was overcharged and paid as a result of counting errors. As we have already noted, such a mistake must definitely be corrected. Reason: we are talking about the misuse of budget funds, and this may have other more dire consequences. After identifying the indicated error, the accountant draws up explanatory(memo) note to the name of the head of the institution, which indicates the fact that an error has been identified, its causes and consequences.
The employee returns the overpayment. An option is possible when the employee independently deposits funds to the cashier. In this case, we should talk about the voluntary return of overpaid funds. But as a rule, they use another option: such a surplus is deducted from the employee's salary. In this case, after receiving an explanatory (memo) note from the accountant supervisor institution publishes order(see p. 10 of this issue) on the recovery of erroneously paid wages from the employee.
Note! The employee returns the amount of overpaid wages received "on hand". That is, he does not compensate the amount of accrued / deducted from this part of the salary of ERUs and personal income tax.
The leader issues such an order when simultaneous observance of two conditions:
I failed one month from the day payments incorrectly calculated amount ( Art. 127 Labor Code). For example, an employee was mistakenly paid an overpriced salary on 05.11.2014. Then the deadline for issuing such an order is 05.12.2014;
Employee does not dispute grounds and amounts of deductions, i.e. he agrees to such deductions or refunds ( p.p. 1 clause 24 of Resolution No. 13). It is advisable to record his consent in writing: such an employee signs the order itself or writes a statement in which he confirms his intention to return the overpaid funds.
Note! If at least one of the above conditions is not met - to forcefully collect the overpaid wages from the employee it is forbidden.
Does the employee disagree with the amount of deductions? To resolve the dispute, the employer can contact court within the framework one year from the date of the emergence of the right to deduct the corresponding amounts ( h. 3 tbsp. 233 Labor Code). If the court makes a decision in favor of the employer, then the collection is carried out on the basis writ of execution.
But if you untimely issued an order to recover the overpaid salary, then even going to court will not help you. In this case, the representatives of Themis will take the side of the worker, and all because of the delay in the agreed period ( letter of the Ministry of Labor dated 23.10.2009, No. 248/06 / 186-09// "OT", 2009, No. 22, p. nine). It turns out that after expiration the outlined monthly period for issuing an order, the employee can return the surplus wages only for voluntary basis.
The overpayment is returned by the guilty person. What to do in a situation when the court made a decision in favor of the employee or the deadlines for issuing an order to recover the amount from the employee were overdue? The employer may resort to extreme measures - to collect overpaid wages from the guilty person... It will be an accountant, sometimes a HR specialist who made a mistake when filling out the timesheet.
Workers, non-officials institutions are financially liable in the amount of direct actual damage, but not more than your average monthly earnings (h. 1 tbsp. 132 Labor Code, Clause 7 of Resolution No. 14). Recall that the average salary is calculated according to the rules Order number 100... The billing period is the last two months preceding the specified salary deductions.
Example 2. The employee was mistakenly paid a salary in the amount of UAH 281.54. These funds are reimbursed by the person who made the mistake - the accountant. Excess payments will be charged from the accountant's salary for December 2014. The salary of an accountant for October and November 2014 is 7000 UAH. The number of days worked during these months is 43.
Determine the average daily salary: UAH 7000. : 43 p. days = UAH 162.79 The number of working days according to the schedule for December 2014 is 23. Then the average monthly salary of an employee is: UAH 162.79. x 23 p. days = UAH 3744.17
The amount reimbursed by the accountant (UAH 281.54) is less than his average monthly salary (UAH 3744.17). Therefore, he refunds the overpayment in full.
If the amount of the erroneously calculated salary is more than the average salary of the accountant - the guilty person, then such a person will only reimburse the amount that does not exceed his average earnings. Chief accountant as the head of a structural unit, you will also have to bear financial responsibility (and also within the limits of your average earnings), but only for that the part not reimbursed by the direct culprit (paragraph two, clause 6 of Resolution No. 14).
The employer publishes order(order) to recover from the guilty person the amount of overpayment of wages. Such an order is issued no later than two weeks with of the day identifying the harm caused by the employee and transferred for execution not earlier than seven days from the date notifications about this employee ( h. 2 tbsp. 136 Labor Code).
Let's summarize the information on the return of overpaid funds in Fig. 3 (p. 12 of this issue).
Restriction of deductions. When collecting overpaid wages from employee or guilty in this face, remember the norm h. 1 tbsp. 128 Labor Code: at each payment of wages total amount of all deductions cannot exceed 20%, and in cases separately provided for by the legislation of Ukraine - 50% of the wages payable to the employee. In case of deduction under several executive documents, the amount of deductions should not exceed 50% of the salary, and if alimony is withheld - 70%.
In this case, the specified percentages are applied to the amount of salary. after all mandatory contributions (taxes, fees).
Important! In general, when withholding overpaid funds, the amount all deductions from salary (after withholding ERUs, personal income tax, VS) should not exceed 20%.
Exception to apply interest: the employee returns the entire amount voluntarily and does not object to the deduction from his salary of a portion exceeding the deduction limit. He reports this in a statement.
A situation is possible when the 20 percent barrier does not allow covering the amount of the erroneously paid salary in one month. Then this amount is collected from the salary of the following months until the full coverage of the amount of "error".
Example 3. In October 2014, the employee was overpaid wages in the amount of UAH 281.54. The mistake was discovered in November 2014, the employee agreed to withhold this amount from his salary. In November 2014, the maximum amount of deductions (part 1 of Art. 128 of the Labor Code) from an employee's salary is UAH 241.32.
It turns out that 241.32 UAH can be withheld from the salary for November 2014, and the remaining funds in the amount of 40.22 UAH. (281.54 - 241.32) - already from the salary for December 2014 (if the maximum amount of deductions allows this).
Further "fate" of the funds received. The institution received funds as a result of correcting an accounting (or uncountable) error in the calculation of salaries. What to do with such funds? Two situations are possible here:
Refunds overpaid funds the current budget period - funds are credited according to the relevant KEKR codes for which such expenses were carried out, with a further decrease in the amount of cash expenses held. Actual costs are also adjusted depending on the operations performed;
Funds that were overpaid in the previous budget period are returned - the funds are not reflected as a renewal of cash expenditures, but transferred to the budget ( letter of the Control and Auditing Department of Ukraine dated 24.10.2011 No. 25-18 / 85). Please note that in this case to the budget return the amount of overpaid wages and the amount of ERUs accrued on it. Details - in the example of one of the nearest "OT" numbers.
Uncountable mistake: how to get your money back
Discovered the fact of overpaid salaries due to uncountable mistakes, set out everything in an explanatory (memo) note - and who will return these funds? Let's search. The first to notice is the employee himself, who has received an excessive salary. But remember here: in Art. 127 Labor Code we are talking about deducting salaries only due to counting errors. It turns out that it is impossible to transfer the mechanism for correcting a countable error to correcting an uncountable one.
The only chance to collect the overpayment from the employee who received it is to talk to him. Perhaps such an employee will agree return the overpayment amount. In case of his clear "Yes" - quickly get written confirmation of loyalty from him. He returns such an amount to the cashier or it is deducted from the employee's salary. Nuance: here we are talking about a voluntary refund, and therefore does not work the norm on a 20 percent restriction on deduction from the employee's salary ( h. 1 tbsp. 128 Labor Code). In the application, the employee will indicate the amount of funds that he permits to deduct from the salary to return the overpaid funds.
Your worker refuses to return the funds mistakenly paid to him? Take your time to go to court - chances of winning the dispute scanty... And all because of the norm Art. 1215 GKU: non-refundable unreasonably received payment, including salary, if the employer paid it voluntarily, in the absence of a counting error on his part and bad faith on the part of the employee.
What to do in such a situation? There is nothing left but to recover the erroneously paid salary from employee, guilty in the admission of an uncountable error. You already know how to do this from the subsection "The guilty person returns the overpayment" of the previous section of the article. From this section, the subsection "The further" fate "of the funds received will also come in handy.
In fig. 4 Review the generic error refund scheme.
Countable and uncountable errors: examining accounting and tax implications
It seems that the story with the overpaid salary is over - the employee (or the person guilty of the mistake) has contributed the amount of the overpayment. But even at this stage, the accountant is only dreaming of peace - he still has to deal with accounting and tax nuances.
To begin with, an accountant prepares an accounting help... You should know: if the salary is overpaid in one of the months, we are talking about the overestimation of the monthly wage fund. Since the funds have been returned, the accountant makes accounting records for the decrease in the accrued salary. In parallel, in accounting, he adjusts the amount of personal income tax, ERUs and VS. In accounting, such records are made either by the method storno, or reverse entries.
As for the ERU, personal income tax and VS, then with them additional manipulations (except for the above) do not conduct... The fact is that you will have overpayments for the specified taxes and fees as a result of correcting an error on an excessively accrued salary. In the next reporting period, you will simply reduce your liability for these taxes and fees by the amount of their overpayment. At the same time, previously submitted reports (form No. D4, Tax calculation in form No. 1DF) do not correct.
But let's do a little clarification about error correction For the previous period... In this case, the funds received as a result of the reversal of taxes and fees will be refunded to the budget.
Reversed salary amounts to be calculated vacation pay should be attributed to month for which they are canceled... That is, in practice, a situation is possible when, after adjustments, the prepaid amount of vacation pay decreases.
Whereas when calculating sick and maternity the amounts of the reversed salary are taken into account in the month in which they are credited... Therefore, it is not necessary to correct previously made such payments.
Again, do not forget to determine the employee's right to NSL if he enjoys such a privilege. To determine the income limit, which gives the right to use the NSL, consider the amount of the adjustment in the month in which the mistake was made After recalculation, you actually reduce the amount of personal income tax in the month of correcting the error.
When additional salary is calculated, the same operations are carried out as in the usual calculation of such a payment.
When paying a salary to an employee in a larger than necessary amount, two types of errors are distinguished: counting and uncountable. The legal basis for correcting them is different.
In general, the overpaid wages are returned by the employee. If, for certain reasons, he does not do this, the amount of the overpayment is returned by the person who made such a mistake.
Used documents and abbreviations
Labor Code- Code of Labor Laws of Ukraine dated 10.12.
GKU- The Civil Code of Ukraine dated January 16, 2003, No. 435-IV.
NKU- Tax Code of Ukraine dated 02.12.2010 No. 2755-VI.
Resolution No. 13- Resolution of the Plenum of the Supreme Court of Ukraine "On the practice of application by courts of legislation on remuneration" dated 24.12.99, No. 13.
Resolution No. 14- Resolution of the Plenum of the Supreme Court of Ukraine "On judicial practice in cases of compensation for damage caused to enterprises, institutions, organizations by their employees" dated December 29, 1992, No. 14.
Order number 100- The procedure for calculating the average wage, approved by the Cabinet of Ministers of Ukraine dated 08.02.95, No. 100.
ERUs- a single contribution for compulsory state social insurance.
Personal income tax- personal income tax.
NSL- tax social benefit.
The former employee filed a lawsuit claiming that his wages were incorrectly calculated and paid, and won the case.
As a result, the organization must pay him a certain amount, as well as compensate for moral damage and expenses for a lawyer.
The wages were adjusted for the period from December 2016 to November 2017.
How is it necessary to reflect additional payroll in accounting: on the date of the court decision?
When calculating income tax, in what period can these expenses be included?
What about social insurance contributions: adjust the reporting of 2016 and 2017 or take into account the additional charge in the current year?
Is it not necessary to impose contributions on compensation for moral damage and compensation for the costs of a lawyer?
Having considered the issue, we came to the following conclusion:
In accounting, expenses incurred by your organization by a court decision are recognized in 2018.
Recognition of these expenses in 2018 for tax purposes may be the subject of tax disputes.
At the same time, the recognition of expenses for compensation for moral damage to a former employee and his expenses for a lawyer can also lead to tax disputes.
There is no need to make changes to the calculations of insurance premiums presented earlier.
The amount of compensation for moral damage and expenses for a lawyer is not subject to insurance premiums.
Rationale for the conclusion:
Accounting
Identified errors and their consequences are subject to mandatory correction (PBU 22/2010 "Correction of errors in accounting and reporting" (hereinafter -)).
The definition of an error is given in PBU 22/2010, which indicates that an error is recognized as an incorrect reflection (non-reflection) of the facts of economic activity in the accounting and (or) financial statements of the organization.
At the same time, inaccuracies or omissions in the reflection of the facts of economic activity in the accounting and (or) financial statements of the organization, revealed as a result of obtaining new information that were not available to the organization at the time of reflection (non-reflection) of such facts of economic activity, are not errors.
We are of the opinion that the decision made by the court can be considered as new information that was not available to your organization at the time of recognition of expenses in 2016-2017. In this regard, we believe that the accrual of wages to the former employee in the same amounts is not a mistake in understanding.
Then, on the basis of clause 80 of the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by the Ministry of Finance of Russia dated July 29, 1998 N 34n, we believe that additional charges to the former employee are accounted for by your organization as part of other expenses, that is, on account 91 "Other income and expenses ", in the period in which the said court decision came into force.
We believe that in the accounting of 2018 in the accounting of your organization in this case, the following entries can be made:
Debit 91, subaccount "Other expenses" Credit 76, subaccount "Settlements with the former employee" - additional wages of the former employee were accrued;
Debit 76, subaccount "Settlements with the former employee" Credit 51 - the amount due to the former employee was transferred.
Similar records, in our opinion, are formed in terms of compensation for moral damage and the plaintiff's expenses for a lawyer.
Income tax
Insurance premiums
1. From the position reflected, in particular, in the letters of the FSS of Russia dated 11/17/2011 N 14-03-11 / 08-13985, the Ministry of Health and Social Development of Russia dated 05/28/2010 N 1376-19, it follows that the detection in the current reporting (estimated ) the period of the need to charge additional payments for the previous reporting (settlement) periods is not an error in the calculation of the base for calculating insurance premiums, since in each of the indicated periods (past and current) the base for calculating insurance premiums was determined as the sum of payments and other benefits accrued in the benefit of workers in that period. Consequently, in this case, no recalculation of insurance premiums is made for previous periods and no changes are required in the calculations of accrued and paid insurance premiums (see also the Arbitration Court of the West Siberian District of December 15, 2015 N F04-27695 / 15 in case N A46- 2466/2015, material: Question: The employee of the pharmacy received additional earnings for the previous billing period. Is it necessary to recalculate the calculated and paid insurance premiums? ("Pharmacy: accounting and taxation", No. 7, July 2014)).
The above clarifications concerned the procedure for applying the provisions of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ).
Thus, we believe that there is no need to amend the reporting on insurance premiums for 2016 in this situation.
From 01.01.2017, insurance premiums are paid in the manner prescribed by the Tax Code of the Russian Federation. Taking into account the similarity of the provisions of Chapter 34 of the Tax Code of the Russian Federation, the employees of the regional department of the FSS of the Russian Federation in the Republic of Dagestan also express (see the material: Question: Should the calculated insurance premiums be recalculated if the employee has received additional payments for the previous reporting (settlement) periods? (Answer of the regional department Social Insurance Fund of the Russian Federation for the Republic of Dagestan, June 2017)).
2. In accordance with the Tax Code of the Russian Federation, all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of the representative bodies of local self-government (within the limits of the norms established in accordance with the legislation of the Russian Federation), related, inter alia, to compensation for harm are not subject to insurance premiums ...
However, the Federal Tax Service of Russia dated 12.05.2017 N BS-4-11 / [email protected] it is indicated that there is no special provision on the inclusion in the list of non-insurance premium amounts of compensation for moral damage on the basis of a court decision of the Tax Code of the Russian Federation.
At the same time, officials come to the conclusion that if, on the basis of a court decision, an organization is charged with monetary compensation for moral damage, then these payments are not subject to insurance premiums based on the provisions of the Tax Code of the Russian Federation.
In turn, the payment of reimbursement of expenses for payment of legal services by individuals is not subject to insurance premiums, according to tax authorities, since reimbursement of these expenses to individuals is carried out by the organization not within the framework of labor relations with individuals, but within the framework of civil procedural relations.
Taking into account the above, we believe that the amount of compensation to a former employee of moral damage and expenses for a lawyer, paid on the basis of a court decision, is not subject to insurance premiums.
Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the RSA Kirill Zavyalov
Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the RSA Vyacheslav Gornostaev
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.
The legislative framework for insurance payments for 2017 is based on the following key regulations:
- Tax Code of the Russian Federation, Ch. 34 (on insurance fees in the Russian Federation), Art. 431, p. 8 (calculation, payment, reimbursement of insurance premiums), Art. 422 (amounts not subject to insurance premiums);
- FZ N 243 dated 03.07.2016 and No. 250, art. 20 in the latest revision.
The reasons for the occurrence of a situation when insurance premiums need to be charged additionally can be different: omission of a period, mistakes made out of ignorance, violations, deliberate evasion from timely payment of premiums over several periods. For example, the tax base is erroneously underestimated or the payment taxed by contributions in the past periods is not taken into account.
Additional insurance charges for past periods, if such a need arises, must be made by the following categories of employers and responsible persons:
- all legal entities (organizations with full-time employees, as well as those working under civil law contracts);
- private entrepreneurs who have employees;
- State of emergency on a patent or those of them who work privately (notaries, lawyers, lawyers, etc.);
- individuals who work with other individuals or contractors on the basis of an employment agreement.
The tax period for insurance payments to extra-budgetary funds is a calendar year. Reporting for 2017 is formed quarterly, for half a year or 9 months. Often, many operations simply cannot be performed on the current date. But in all the proposed situations, additional accrual will be an inevitable action that will sooner or later need to be performed.
Additional insurance charges based on joint reconciliation and verification report: sequence of actions of the obligated person
The territorial bodies of the Pension Fund of the Russian Federation, the FSS (since 2017 - the tax service) and the insured have the right to conduct, on their own initiative, a joint reconciliation annually for discrepancies in data on calculations (contributions, fines, penalties). The results are recorded in the form 21-PFR or 21-FSS (reconciliation statements). The revealed violations, errors (overpayments, etc.), the obliged person will have to eliminate.
In addition, the FIU, through its territorial divisions, carries out a cameral (field) control for the correctness of charges and payment of fees. During the on-site inspection, a period of up to 3 years is checked, and a cameral one - only the period for which the RVS-1 report was submitted. It is allowed to use the data for other periods by the controlling body in the course of verification activities. As a result, an inspection report is drawn up with instructions for additional charges.
The responsible person is obliged to comply with all the directives of the inspector. After, on the basis of the act (reconciliation or verification), all additional insurance charges for the expired periods have been made, they are displayed in accounting.
So, additional accruals in the program 1 C for verification are registered with a new document, which includes a verification act for insurance premiums. Further, the reporting is generated automatically (correcting data for SZV-6-4, registered contributions for the quarter).
Then the corrected version of the RSV-1 report is submitted to the FIU. This can be done in one of the following ways: (click to expand)
- Hand over the complete corrected version of the RSV-1 for the period where the mistake was made.
- Show the additional accruals made in sections 1 (line 120) and 4 for the current period (used when an error is detected after the first day of the third month following the expired reporting period).
From January 1, 2017, a new form of RSV-1 calculation is introduced, called KND 1151111, which will be surrendered to tax authorities. (Order of the Federal Tax Service MMV-7-11 / [email protected] from 10.10.2016). The frequency of filing the reporting form has not changed, a new deadline has been introduced - the 30th of the month following the reporting period. For 2016 and the elapsed periods until 01.01.2017, reports are submitted in the old form to the Pension Fund of the Russian Federation.
Accounting for the additional accrual of insurance premiums in accordance with the verification act
All transactions on additional insurance charges are recorded in accounting records. Incorrect display of additional charges will be considered an error, but not a violation. Accordingly, no sanctions are applied to the payer here. At the same time, the very fact of additional credits on contributions based on the instructions of the auditor is not recognized as an error in accounting.
Common mistakes when calculating insurance premiums
Errors made can be detected both independently and during verification (reconciliation). Typical mistakes: incorrect application of insurance rates, false accrual of taxable profit, inaccurate indication of data on disability, etc.
Correction of errors is described in detail in PBU 22/2010. Insignificant miscalculations made in past periods and revealed after the delivery of financial statements are corrected in the month when they were discovered. For this purpose, proper accounting records are made, and the resulting income (damage) is shown as part of other profit (spending) of the reporting period (from account 91).
For example, an employer gave an employee a benefit on a false medical bulletin. An erroneous charge on a fake sick leave was not discovered immediately, but after a while. The payment was made in violation, therefore, the FSS will not accept it for offset. Additional insurance charges will be made for the amount itself.
A number of errors can be associated with unjustified additional assessment of contributions. The law provides that compensation, material assistance, social benefits are not subject to insurance fees (Tax Code of the Russian Federation, Art. 422). Contributions are calculated only from payments provided for under labor and civil law agreements, in other cases the calculations (additional charges) will be recognized as unjustified.
| Examples of payments in favor of an employee that do not contribute to the base for the calculation (additional accrual) of insurance premiums | Reasons why payments are not calculated (not additionally charged) contributions |
| Compensation by the employer of a voucher to a spa treatment employee on the basis of a collective agreement | The social nature of the payment stipulated by the collective agreement, compensation paid is not remuneration for work in accordance with the employment contract |
| Payment of a fine for violations by the head of traffic rules | The driver is an official in execution, and the payment by the employer of the fine does not generate material benefits, is not income |
| Amounts spent on corporate events for employees, provided for by the collective agreement | These expenses are not considered income provided for by labor agreements. |
Thus, additional accrual (calculation) will be lawful when it is supported by the relevant norms of the collective agreement, has a replenishing, compensating character. In these situations, the additional accrual of insurance premiums from the amounts paid by the employer will go against the law and be recognized as erroneous.
Responsibility for failure to submit reports on insurance charges and other violations
Erroneous actions in the formation of reports, non-compliance with the deadlines for its delivery, evasion of assessing contributions by legal entities and state of emergency, can have serious consequences. Depending on the degree of violation, the obliged person is brought to administrative responsibility, fined or charged a penalty.
| Major violations | Sanctions | Base |
| Failure to submit reports in accordance with the required deadlines | A fine of 5% of the amount of the insurance payment, which must be paid for each month (from 1000 rubles, but not more than 30% of the amount); counting down from the date when it was necessary to pay | Tax Code of the Russian Federation, Article 119, Clause 1 |
| Lowering the tax base for calculating insurance payments | A fine of 20% of the unpaid amount, but not more than 40,000 rubles. | Tax Code of the Russian Federation, Art. 120, item 3 |
| Non-payment, partial payment of contributions due to a decrease in the tax base for their calculation, erroneous calculation of contributions, other illegal actions not related to tax violations | Penalty 20% of the unpaid amount of insurance premiums, 40% - in case of deliberate act | Tax Code of the Russian Federation, Art. 122, item 1 |
These sanctions apply to violators in 2017.
Example 1. Additional insurance charges and penalties under the audit certificate in accounting
Domino LLC passed a desk audit by the Pension Fund of Russia in 2016, which revealed an understatement of the taxable base for calculating insurance payments. The inspector drew up an act, where he ordered additional assessments of contributions. In addition, the obliged person was fined for violation of the terms of payment.
The accounting department of Domino LLC showed additional insurance accrual by recording DT 91 KT 69, penalties - DT 91 KT 69, and offset - DT 69, KT 69 (76).
Example 2. Penalty for late insurance payments: display in accounting
Dolina LLC did not timely accrue the PFR insurance premiums. As a result, due to delays in the company by the end of the reporting period, the interest increased. The management decided to cover the debt at the expense of the discovered overpayment of contributions by the FIU. The accounting department of Dolina LLC made the following entries:
- DT 99 KT 69 (cb. “Payments on penalties to the Pension Fund of the Russian Federation”) - penalty for delayed insurance payments;
- DT 69 (collection "Payments on fines to the Pension Fund of the Russian Federation") KT 69 (collection "Insurance contributions to the Pension Fund of the Russian Federation) - coverage of penalties due to overpayment of contributions to the Pension Fund of the Russian Federation.
The overpayment accounted for fully covered the interest.
Answers to frequently asked questions
Question number 1: How should a private entrepreneur charge additional insurance premiums if he has hired employees and when is reporting submitted in this case?
The entrepreneur makes transfers for himself and all his employees, including those who have entered into a contract with him. The individual entrepreneur prepares and submits reports to the FIU on a quarterly basis. The sequence of actions for additional accruals is as follows: first, the contributions are transferred, then proper reporting is submitted (updated RSV-1, etc.). If he has no employees, then there is no need to account for anyone.
If there are more than five hundred employees and individual entrepreneurs, then everything should be submitted in electronic form.
Question number 2: What fields of KND 1151111 are required and how to include data on the BCC in the form correctly?
It is imperative to fill out the title page, sections 1 (sub. 1.1 to pr. 1 to p. 1; sub-1.2 to pr. 1, appendix 2 to p. 1) and 3. KBK are written for each type of insurance (section 1 of the form ), For 2017, a number of new KBKs were approved (in accordance with the order of the Ministry of Finance No. 230n dated December 7, 2016).
Question # 3: How are past errors corrected if the time of the erroneous actions is not known and as a result of the error an excess amount of tax was paid? How to show additional tax accrual? (click to expand)
In accordance with the Tax Code of the Russian Federation, Art. 54, clause 1, the tax base should be recalculated, the amount of tax for the period when the error was discovered. During the calculation, the eligible expenditures of the period where the error is detected displays the expenditures that were underestimated in due time. Additional charge for income tax is displayed as DT 99, KT 68 (for STS, UTII, ESHN, if the tax is understated).
Question number 4: How to provide updated information on additional amounts of contributions, which were assessed based on the instructions of the audit?
It is not necessary to submit RSV-1 to PFR and 4-FSS after additional charges in accordance with the directives of the conducted audit.
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