The concepts of "black" and "white" wages have become widespread in Russia with the development of private entrepreneurship.
The difference between "black" and "white" salaries is that the first is handed out in an envelope, and the second is officially posted through the cashier of an enterprise or a bank. There is also the concept of “gray” wages. In this case, the employee receives part of the money officially, and the rest - on hand by agreement.
With a completely "black" wage, the relationship between the employee and the employer is not officially regulated, the corresponding entry is not made in the work book and the employment contract or contract is not drawn up. Accordingly, tax payments and payments to extra-budgetary funds are not made. With a "gray" payment, taxes are levied only on the official part of the employee's income.
The benefit of the "black" salary for the employer is that he receives significant savings on taxes and various payments. The employee also gets 13% income tax savings. However, in practice, he loses many guarantees and benefits.
An entrepreneur can fire a “black” worker without paying his last earnings and severance pay. In addition, the "black" salary is not included in the retirement record, it is not taken into account when paying on sick leave. For women who go on maternity leave, the absence of "white" wages means that they will not receive maternity and child benefits.
It should also be remembered that the payment of "black" salaries and tax evasion are a violation of the law, which provides for criminal liability.
