An advance payment is one of the parts of wages, which, according to the Labor Code, article 136, part 6, must be paid at least twice a month. The amount of the advance has not been established by the legislator, as is the very concept of "advance", but in accordance with the letter of the Ministry of Social Development and Health of the Russian Federation No. 22-2-709 dated 02.25.09, salaries can be paid in equal amounts. Therefore, the employer can issue half of the salary as an advance or indicate a different figure in the internal acts of the enterprise.
Instructions
Step 1
The internal legal acts of the organization must indicate not only the amount of the advance, but also the exact timing of its issuance. The employer has the right to set any numbers for the payment of monetary remuneration for work, but they should be broken down at equal intervals. For example, if the salary is issued on the 5th, then the advance should be issued on the 20th. If the day of payment falls on a weekend or holiday, then all funds should be paid the day before. Delay in one part of the salary threatens with huge fines, and systematic delay - with criminal punishment (article 145.1 of the Criminal Code of the Russian Federation).
Step 2
Each employee can be paid an advance in a fixed amount, as a percentage of salary or production, or half of the salary or production, excluding bonuses, since all monetary incentives and remuneration are paid at the end of the calculated month, taking into account the results of work for the past period.
Step 3
If the advance is paid in a fixed amount to all employees, regardless of salary and position, then this amount is simply issued on a set date of the month. For example, everyone is paid 10 thousand rubles. Income tax is not deducted from the advance. Its calculation is made at the end of the settlement month according to the overall results of payment and taking into account monetary rewards and incentives.
Step 4
If the advance is issued in half of the salary or output, then each employee should make an individual calculation depending on the salary or average earnings for the previous period. For example, if the salary amount is 30,000, then one part of the salary as an advance should be 15,000, or if the amount of work for the previous month was 50,000, then the advance may be 25,000. At the end of the month, the remaining amount for issuance is calculated, a bonus, a regional coefficient and taking into account the total amount, income tax is withheld and transferred.
Step 5
When the legal acts of the company indicate that the advance payment will be made in percentage terms, the calculation should be carried out for each employee separately. For example, if an employee has a salary of 50,000, an advance payment is 30%, then the payment amount will be 15,000 rubles, an employee with a salary of 20,000 will have an advance payment equal to 6,000 rubles.
