October 3 changed about the restoration. Accounting info. Introduction of additional grounds for conducting unscheduled inspections of employers

12.12.2019

federal law dated July 3, 2016 No. 272-FZ, amendments were made to the Labor Code of the Russian Federation (Articles 136, 236 and 392), the Code of Administrative Offenses of the Russian Federation (Articles 5.27, 23.1, and 28.3) and the Civil Code of the Russian Federation (Article 29). The law comes into force on October 3, 2016.

Changes made to the Labor Code of the Russian Federation will affect:

1. Increasing the size of the employer's liability for the delay in the payment of wages and other payments due to the employee

Yes, the current version Art. 236 of the Labor Code of the Russian Federation, it is established that if the employer violates the established deadline, respectively, payments wages, payment for vacation, payments upon dismissal and (or) other payments due to the employee, the employer is obliged to pay them with the payment of interest (cash compensation) in the amount of not less than 1/300 of the current refinancing rate of the Central Bank of the Russian Federation from the amounts unpaid on time for each the day of delay starting from the next day after the due date of payment up to and including the day of actual settlement. The amount of monetary compensation paid to an employee can be increased by a collective agreement, local normative act or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer. After October 3, 2016, for late payment of wages and other payments due to the employee, the employer will be obliged to pay compensation to the employee in the amount of at least 1/150 of the key rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay starting from the next day after the due date of payment up to and including the day of actual settlement. Additionally, it is determined that in case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time. The amount of monetary compensation paid to an employee may be increased by a collective agreement, a local regulation or an employment contract. The obligation to pay the specified monetary compensation arises regardless of the fault of the employer.

2. Specification of the term for the payment of wages to employees

From the new provisions of Art. 136 of the Labor Code of the Russian Federation it follows that wages are paid to employees at least every half a month. The specific date for the payment of wages is established by the rules of the internal work schedule, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.

3. Introduction of additional grounds for conducting unscheduled inspections of employers

Article 360 of the Labor Code of the Russian Federation establishes the procedure for conducting inspections by officials of the federal labor inspectorate of employers on compliance issues labor law and grounds for inspections. Federal Law No. 272-FZ supplements the grounds for conducting an unscheduled inspection. Thus, since October 3, 2016, appeals containing facts of violation by employers of the requirements of labor legislation and other regulatory legal acts containing norms labor law, including labor protection requirements, which resulted in a threat of harm to the life and health of employees, as well as led to non-payment or incomplete payment of wages, other payments due to employees, or the establishment of wages in the amount less than the amount provided for by labor legislation , are the basis for an unscheduled inspection by officials of the labor inspectorate.

4. The rights of an employee to go to court to resolve a labor dispute on non-payment or incomplete payment of wages and other payments due to the employee.

Article 392 of the Labor Code of the Russian Federation is supplemented by a norm establishing that for the resolution of an individual labor dispute about non-payment or incomplete payment of wages and other payments due to an employee, he has the right to apply to the court within one year from the date of the established deadline for payment of these amounts, including in case of non-payment or incomplete payment of wages and other payments due to the employee upon dismissal.

Amendments to the Code of Administrative Offenses of the Russian Federation are aimed at toughening the administrative responsibility of employers for violation of labor legislation and other regulatory legal acts containing the rules of law (the provisions of Article 5.27 of the Code of Administrative Offenses of the Russian Federation are set out in a new edition). Below, in the form of a table, we present comparative analysis the amount of liability under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, as amended now and after October 3, 2016.

Item No. Art. 5.57 of the Code of Administrative Offenses of the Russian Federation	Type of violation	The amount of administrative responsibility
		Until October 3, 2016		After October 3, 2016
		For officials	For legal entities	For officials	For legal entities
1	Violation of labor legislation and other regulatory legal acts containing labor law norms, unless otherwise provided for in Parts 3, 4 and 6 of Art. 5.27 and Art. 5.27.1 Administrative Code of the Russian Federation	Penalty from 1,000 to 5,000 rubles		Fine from 1,000 to 5,000 rubles.	Fine from 30,000 to 50,000 rubles.
2	committing administrative offense, under Part. 1 Article. 5.27 of the Code of Administrative Offenses of the Russian Federation by a person previously subjected to administrative punishment for a similar administrative offense	Fine from 10,000 rubles. up to 20,000 rubles		Fine from 10,000 to 50,000 rubles. or disqualification for a period of one to three years	Fine from 50,000 to 70,000 rubles.
3	Actual admission to work by a person not authorized by the employer, if the employer or his authorized representative refuses to recognize the relationship that has arisen between the person actually admitted to work and this employer, labor relations (does not conclude with a person actually admitted to work, employment contract)		-	Fine from 10,000 to 20,000 rubles.	-
4	Evasion of registration or improper execution of an employment contract or the conclusion of a civil law contract that actually regulates labor relations between an employee and an employer	Fine from 10,000 to 20,000 rubles.		Fine from 10,000 to 20,000 rubles.	Fine from 50,000 to 100,000 rubles.
5	The commission of administrative offenses under Part 3 or 4 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, by a person previously subjected to administrative punishment for a similar administrative offense			Disqualification for a period of one to three years	Fine from 100,000 to 200,000 rubles.
6	Non-payment or incomplete payment within the established period of wages, other payments made within the framework of labor relations if these actions do not contain a criminally punishable act, or the establishment of wages in an amount less than the amount provided for by labor legislation	-	-	Fine from 10,000 to 20,000 rubles.	Fine from 30,000 to 50,000 rubles.
7	The commission of an administrative offense under Part 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, by a person previously subjected to administrative punishment for a similar offense, if these actions do not contain a criminally punishable act	-	-	Fine from 20,000 to 30,000 rubles.	Fine from 50,000 to 100,000 rubles.

On October 3, 2016, Federal Law No. 272-FZ (dated 06/03/2016) comes into force, which introduces serious changes to the current regulations regarding the terms of payment of wages, penalties for non-compliance with them and the amount of compensation to employees. This document will affect the work of accounting services of all companies and enterprises without exception, therefore, today it is actively studied by specialists. different levels. What should an accountant know? What are the new payroll dates? What changes to the Labor Code come into force in October 2016?

Delay compensation

An employer who does not comply with the deadlines for paying wages is obliged to compensate the employee for the damage caused. At the moment, the methodology for calculating such compensation is regulated by article 236 of the Labor Code of the Russian Federation (the obligation to comply with the deadlines is prescribed in article 22 of the Labor Code of the Russian Federation). According to the approved formula, its value will be:

Compensation \u003d salary debt * 1/300 refinancing rate * number of days past due

The innovations that come into force on October 3, 2016 replace one variable in this formula: instead of 1/300 of the refinancing rate, the calculation will be carried out with a value equal to 1/150 of the key rate of the Central Bank:

Compensation = salary debt * 1/150 of the key rate of the Central Bank * number of days of delay

Consider an example: Ivanov M.M. received his due 15,000 rubles on the 20th. Since the terms of payment of the next salary are violated (delay - 5 days), the employee is entitled to compensation in the amount of:

according to the old rules: 15,000 * 10.5% / 300 * 5 = 26.25 rubles.
according to the new rules: 15,000 * 10.5% / 150 * 5 = 52.5 rubles.

By the way, from January 1, 2016, the refinancing rate is assumed to be equal to the value of the key rate on the settlement date, respectively, through new amendments to the Labor Code, a purposeful increase in the value of this variable, and hence the amount of compensation paid, is carried out by 2 times.

Changes in the Labor Code of the Russian Federation since October 2016

Recall that the current provisions do not indicate specific terms for paying salaries, obliging only to give out the money earned every half a month (the traditional scheme is an advance payment + wages). In October, article 136 Labor Code The Russian Federation will be amended to set clearer deadlines: wages will have to be paid no later than the 15th. At the same time, the rule “issuing money every half a month” remains in force, as well as another part of Article 136 of the Labor Code of the Russian Federation, which obliges to observe the gap between salary and advance payment - no more than 15 days, continues to operate. All this will lead to the fact that accountants, forced to take into account all the above requirements, will have to calculate specific terms for the issuance of salaries and advance payments, and any delay in meeting them will lead to serious penalties.

In practice, many enterprises already adhere to such schemes and pay their employees money before the 15th. And yet, the tax authorities recommend rechecking the content of employment contracts and contracts in order to introduce conditions there that do not contradict the new rules. This should be done in advance to avoid problems with regulatory authorities.

New salary payment terms: nuances

According to the new rules, which come into force on October 3, 2016, wages must be paid no later than the 15th. However, experts do not advise paying salaries on this particular day, but recommend focusing on the days preceding this date. Why? If the salary is paid on the 15th, then the advance payment will have to be made on the 30th. Some months consist of 30 days, and by issuing an advance on the last day of the month, personal income tax will have to be calculated and withheld from it (clause 2 of article 223 of the Tax Code of the Russian Federation). In other words, this will require a similar calculation to be made twice (with 31 days in a month - once). There is a possible confusion and legitimate questions from the tax authorities.

The best option, which will greatly simplify the calculation of personal income tax and help fit into the new framework of the legislation, will be as follows:

the first part of the salary is paid no later than the 25th;
the second part - no later than the 10th.

How to amend employment contracts?

According to part 2 of Art. 74 Labor Code Russian Federation, changes to employment contracts are made only after a written notification of the employee. This must be done no later than 2 months before the introduction of new rules. Accordingly, such notices should have been sent to holders of contracts subject to change by 3 August 2016. In addition, it is necessary to prepare an Addendum to the Employment Contract, in which a new version of the relevant clause should be written: for example, “The employer pays wages for the first part of the worked month on the 25th day of the same month. The salary for the second part of the month is paid by the Employer on the 10th day of the next month.

Samples of these two documents can be downloaded from our website:

Notification of changes in the terms of the employment contract
Additional agreement to the Labor contract

Penalties for non-payment of salaries

Federal Law No. 272-FZ introduces the following penalties for violating the terms of salary payment:

10-20 thousand rubles or a warning - to the head (until October 3, 2016 - 1-5 thousand rubles or a warning);
1-5 thousand rubles – individual entrepreneur (no changes);
30-50 thousand rubles - enterprise (no change).

For repeated violations:

20-30 thousand rubles or disqualification (3 years) - to the head (until October 3, 2016 - 10-20 thousand rubles or disqualification (3 years));
10-30 thousand rubles - an individual entrepreneur (until October 3, 2016 - 10-20 thousand rubles);
50-100 thousand rubles - to an enterprise (until October 3, 2016 - 50-70 thousand rubles)

The President of the Russian Federation signed the Law of July 3, 2016 No. 272-FZ on changes in the procedure for remuneration. The changes will come into effect on October 3, 2016.

What exactly will change:

there will be a separate article with responsibility for
late payment of wages. If these actions do not contain signs of a criminal offense, the manager will be fined up to 20,000 rubles, individual entrepreneur- up to 5,000 rubles, organization - up to 50,000 rubles. For a repeated violation, the fine will seriously increase;
article 136 of the Labor Code of the Russian Federation will have a deadline for paying wages - no later than 15 calendar days from the end of the period for which it was accrued;
compensation to an employee in case of delayed payment of wages will be 1/150 of the key rate;
in disputes over non-payment of wages and other amounts, the employee will be able to go to court within a year from the date of the established payment period, including in cases of non-payment upon dismissal. Now this period is only three months.

PAYMENT DATES

According to the new edition of part 6 of Art. 136 of the Labor Code of the Russian Federation, the date of payment of wages must be no later than 15 calendar days from the end of the period for which it was accrued.

The requirement that wages be paid at least every half a month (part 6 of article 136 of the Labor Code of the Russian Federation) has not changed.

The new edition clarifies:

1. Documents in which you must determine the days of payment of salaries.

The specific date is established by "the internal labor regulations, the collective agreement or the employment contract." That is, now it is enough to fix this condition in at least one of the named documents.

Check if this rule is observed in your company. If not, indicate the dates of payment of salaries in the PWTR, collective or employment agreements.

2. The deadline date when you must pay wages for the previous period.

This date must be "no later than 15 calendar days from the end of the period for which it is accrued."

Legislators have changed salary payment deadlines in 2016. Salary cannot be issued later than the 15th day of the following month. In addition, toughened liability of the employer to the employee, fines for violation of labor legislation and the amount of compensation for non-compliance with the terms of payment of earnings have been increased. Innovations are provided for by Federal Law No. 272-FZ dated June 3, 2016 and will come into force on October 3, 2016. How can employers prepare for them? Do employment contracts need to be amended or does it make sense to issue payroll order? You will find answers to these and other questions in our article.

New payroll deadline

The commented law provides amendments to Article 136 of the Labor Code of the Russian Federation, which determines the timing of the payment of wages. Now this article does not establish specific dates for the issuance of earnings, they only oblige employers to pay earnings "at least every half a month."

Effective October 3, 2016 new edition article 136 of the Labor Code of the Russian Federation. As a result, there will be changes in salary payment terms in 2016. Article 136 of the Labor Code of the Russian Federation, as before, will provide that wages must be paid "at least every half a month." However, there will be a clarification that the salary must be paid no later than the 15th day of the next month. Specific terms of advance payments and salaries in 2016, as now, it will be possible to indicate in the internal labor regulations, collective or labor agreement. The change will affect the timing of the payment of bonuses from October 3. Cm. " ".

Salary and advance payment: payment terms

Keep in mind what is possible pay wages ahead of schedule. This is not a violation of labor laws.

Check local regulations

Sign an additional agreement to the contract

It will also require an additional agreement to employment contract and negotiate new payroll dates.

Specified additional agreement will be enough to change payroll dates. To issue a separate order for this postponing salary payments not at all necessary. That's why sample letter of salary payment we do not publish in this article.

Increasing compensation for delayed wages

At delay in payment of wages the employer is financially liable. This is enshrined in article 236 of the Labor Code of the Russian Federation. The commented law clarifies the provisions of this article and, as a result, from October 3, 2016, the amount of monetary compensation to personnel for salary delays increases. Compensation is paid in the form of interest on the amounts not paid within the established period. The calculation of these percentages will change from October 3, 2016 and the compensation in favor of employees will become larger.

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As is known, employer's pay period must always be observed. This is a legal requirement (Article 22 of the Labor Code of the Russian Federation).

Recall that now compensation is calculated according to the following formula:

Assume that the amount owed is $10,000. The delay period is 5 days. During the delay, the refinancing rate was 10.5%. Cm. " ". In this case, compensation will be 17.5 rubles (10,000 rubles × 10.5% / 300 × 5).

If, under the same conditions, compensation is calculated according to the new rules, then it will be more, namely 35 rubles (10,000 rubles × 10.5% / 150 × 5).
See also "".