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Payroll sheets. Rules for registration and issuance of pay slips

The one who does nothing makes no mistakes. This truth is known to every accountant who has found accounting errors in a closed period. Reversal in 1C 8.3 Accounting is a way to correct such errors. Read how to make a reversal in 1C 8.3 in this article.

The accounting word “reversal” comes from the Italian “stornate” - to turn back. In posting language, this means creating accounting entries with a minus sign. Reversal in 1C is used in the following cases:

  • corrections of errors in accounting;
  • write-offs of realized trade mark-ups in retail trade;
  • adjustments to the value of material assets;
  • adjustments to valuation allowances.

In this article, you will learn how to correct accounting errors by reversing entries. For example, how to reverse receipts from a previous period in 1C 8.3. Also here you will read how to reverse an implementation in 1C 8.3. Read on to learn how to make a reversal in 1C 8.3 in four steps.

Step 1. Create a “reversal of document” operation in 1C 8.3

Go to the “Operations” section (1) and click on the “Manually entered operations” link (2). A window will open for creating a “reversal of document” operation.
In the window that opens, click the “Create” button (3) and click on the “Document Reversal” link (4). A form will open for filling out the “cancel document” operation.

In the window that opens, in the “Organization” field (5) indicate your organization, in the “Date” field (6) - the date of the operation.

Then you can start reversing various operations. For example, to reverse a transaction for the receipt of goods (services).

Step 2. Perform an operation to reverse the receipt of the previous period

In the “Document Reversal” form there is a “Document Reversal” field (1). In this field on the right, click on the selection button “...”. A list of documents and transactions will open (2). To reverse the receipt of the previous period, select “Receipt (act, invoice)” (3) from this list. A window will open with a list of previously created receipt documents.

In the window that opens, select the receipt invoice (4) that you want to cancel and click the “Select” button (5).

After this, the “Accounting and tax accounting” (6) and “VAT presented” (7) tabs will appear at the bottom of the window. In the “Accounting and Tax Accounting” tab, you can see the entries (8) that were made in the erroneous document. The amounts in these transactions (9) are indicated with a minus sign.

In the “VAT presented” tab you can see the reversing entry for VAT registers (10).

Thus, the operation “Reversal of document” cancels entries in accounting and tax accounting for the selected receipt document. Entries in special 1C registers are also canceled.
To complete the operation to reverse the receipt, click the “Record” button (11). Now reversing entries are reflected in accounting 1C 8.3 Accounting. In order to print an accounting certificate for a reversing transaction, click the “Accounting certificate” button (12). A printable help form will open.

In the printed help form, click the “Print” button (13).

Step 3. Reverse the implementation in 1C 8.3

Create a reversal transaction as in step 1 of this article. In the “Document to be canceled” (1) field, select “Sales (deed, invoice)” (2). A window will open with a list of previously created implementations.

From the list, select the sale you want to reverse (3). The “Accounting and Tax Accounting” and “VAT Sales” tabs with reversing entries will appear at the bottom of the window.

In the “Accounting and Tax Accounting” tab, you can see the entries (4) that were made in the erroneous document. The amounts in these transactions (5) are indicated with a minus sign.

In the “VAT Sales” tab (6) you can see the reversing entry for VAT registers (7).

To complete the operation of reversing the sale, click the “Write” button (8). Now reversing entries are reflected in accounting 1C 8.3 Accounting. Read how to print an accounting certificate in step 2 of this article.

Step 4. Don’t forget to submit updated tax returns after correcting errors in the closed period

If you reversed data from a previous tax period, you will need to submit corrective tax returns. We remind you that tax clarifications are submitted for the period in which erroneous entries were made.

The form of the certificate is not unified, but it makes sense to reflect all the mandatory details of the primary document, as well as the information necessary to determine the reasons for the correction: details of payment documents, contracts, settlements (Part 2 of Article 9 of Law No. 402-FZ). It is impossible to correct errors of previous years through reversal if the reporting of last year has already been approved. If the accountant has identified an error that was made last year, then the possibility of using the “red reversal” method depends on whether the reporting for last year or not yet (clauses 5 - 14 PBU 22/2010). Corrections are not made to the approved reporting, therefore it is impossible to reverse the data in accounting for the previous year (clause 10 PBU 22/2010). The accountant will correct the erroneously inflated amount of the transaction on the date of discovery of the error with the recognition of profits or losses of previous years or in the accounts of other income or expenses (clauses

Deleting an erroneous receipt document in 1c:accounting 8

LLC "Company 2" sends LLC "Company 1" a claim that one of the supplied cameras turned out to be defective and returns it. On the same day, the seller transfers cash for returned products. In accounting, the seller makes the following entries: April 25, 2014 Debit 62 Credit 90-74,340 rubles. — revenue for sold products is reflected; Debit 90 Credit 68-11,340 rub. — VAT is charged based on the invoice; Debit 90 Credit 43-51,000 rub. — the cost of products sold was written off; May 6, 2014 Debit 62 Credit 90- -24,780 rub. — previously reflected revenue was reversed; Debit 90 Credit 43- -17,000 rub. — the previously written-off cost of sold defective products was adjusted; Debit 90 Credit 99206- -4000 rub. — previously reflected profit from the sale of defective products was adjusted; Debit 90 Credit 68- -3780 rub.

We fix mistakes like professionals

The demonstration was carried out using the example of the 1C: Enterprise Accounting 3.0 configuration (in other 1C: Enterprise 8.3 configurations the algorithm is the same). Let's say there is a sales document that has the following postings: We need to reverse the document. Before you show the right way, I will show the wrong one (because...


it occurs very often and it is necessary to dwell on it in detail). Wrong way We will reverse using a manual operation: In the list of documents that opens, select Create, type Operation: Fill out the header of the document, then indicate the transactions (the same as in the sales document, but with a minus): Write down the document. THIS IS A BAD MISTAKE! Let's look again at the movements of the sales document: As you can see, this document, in addition to postings, makes movements in the VAT accumulation registers Sales and Sales of services.

Reversal of documents and registers in 1s 8.3 (8.2) accounting

Attention

When the buyer returns goods or provides a retro discount, the seller reverses the proceeds. In the event of a detected defect, the buyer draws up a report on the established discrepancy in quantity and quality upon acceptance of inventory items, which is the legal basis for filing a claim with the seller. And based on the claim made by the buyer, the seller’s records appear in red ink.


Example 3. On April 25, 2014, LLC “Company 1” shipped LLC “Company 2” freezers in the amount of 3 pieces at a price of 24,780 rubles. per piece (including VAT - 3,780 rubles). The cost of one camera is 17,000 rubles. May 6, 2014

How to make a reversal in 1s 8.3 accounting

At the end of the period, the seller provides a discount on already shipped inventory items (for example, for large volumes of purchases). According to accounting rules, revenue is recognized based on all discounts and markups provided to customers (clauses 6 and 6.5 of PBU 9/99 “Revenues”) organizations”, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n). Example 2. The seller shipped the first batch of goods to the buyer for the amount of 11,800 rubles, including VAT - 1,800 rubles. Then, within a month, the second batch for 23,600 rubles, including VAT - 3,600 rubles. At the end of the month, the seller provided a discount on shipped goods in the amount of 10%: 11,800 rubles.
+ 23,600 rub. = 35,400 rub.; 35,400 rub. x 10% = 3540 rubles, including VAT - 540 rubles. The seller makes the following accounting entries: July 15, 2014 Debit 62 Credit 90-11,800 rubles. — revenue from sales is reflected; Debit 90 Credit 68-1800 rub.

1c lessons for beginners and practicing accountants

Info

Sometimes it is necessary to cancel postings for some operation at a time when simply deleting a document from the database would be incorrect - for example, it was entered in the previous period, which is already closed. What to do in this case? To do this, it is necessary to reverse all movements made by the document, i.e. enter the same movements into the database with a “minus” sign, or, as accountants say, “red”. Let's consider the procedure for reversing documents in the 1C Enterprise Accounting 8.2 program using the example of edition 3.0.


Important

There is no separate document for reversal in 1C Accounting 8. To reverse movements of a document, use the document “Operation (accounting and tax accounting)”. Add new operation can be done in the Operations Journal, which stores all types of documents.

How to reverse a document in 1C: Accounting 8th ed. 2.0

Every accountant has probably encountered such a problem that they need to delete an erroneous document in the previous period. But the period has already closed, the reporting has been submitted. For such cases, 1C 8.3 (as well as 1C 8.2) provides for a reversal operation. It lies in the fact that in the current period all the same movements of the previous document are repeated in all accounting registers (accounting, tax, etc.), but with the opposite sign.

I will demonstrate how to reverse a document in 1C using an example. How to make a reversal in 1C using a document In the 1C 8.3 program: “Enterprise Accounting 3.0” (and in some others that have an accounting module) there is a document “Operations entered manually.” Let's create it. Where is the reversal in 1C? Go to the “Operations” menu, then in the “Accounting” section click on the link “Operations entered manually”.
A window with a list of documents will open.

Correct reversal of documents

VAT on sales proceeds; July 25, 2014 Debit 62 Credit 90-23,600 rub. — revenue from sales is reflected; Debit 90 Credit 68-3600 rub. — VAT is charged on sales proceeds. On August 4, the buyer was given a 10% discount on the shipped goods (RUB 3,540): Debit 62 Credit 90 - -RUB 3,540. — previously reflected revenue was reversed by the amount of the discount; Debit 90 Credit 68- -540 rub. — VAT on proceeds is reduced after issuing an adjustment invoice. The buyer, when receiving a retrospective discount, cannot adjust the cost of capitalized goods (clause 12 of PBU 5/01 “Accounting for inventories, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n) . Therefore, he will reflect the discount as other income, even if it was received in the same year as the goods were registered: July 15, 2014 Debit 41 Credit 60-10,000 rubles. — purchased goods are reflected; Debit 19 Credit 60-1800 rub.
In a special resource for purposes tax accounting it is necessary to reflect the permanent difference: Amount PR Dt 60.01 Amount PR Kt 91.01;

  • in special resources for tax accounting purposes, add the entry Amount NU Dt 60.01 Amount NU Kt 76.K and reflect the repayment of debt on settlements with counterparties for the transaction that was subject to adjustment (20,000 rubles).

Rice. 3. Reflection of income from previous years in accounting and cancellation of the receipt document regarding VAT. We leave the automatically filled in VAT tab presented without changes. In terms of VAT, the cancellation of an erroneous registration entry for an invoice from the purchase book for the third quarter is carried out similarly to the procedure described in Example 1.

If it is necessary to reverse the sale, what documents should I attach?

Tax Code of the Russian Federation). If VAT for deduction on an inflated amount of expenses was also declared in larger size, then you will also have to submit an updated VAT return. Note. “Red reversal” does not always mean correcting errors. Reference. Methods for correcting data in accounting documents Correction of accounting errors is regulated by Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) and the Regulations on accounting“Correcting errors in accounting and reporting” (PBU 22/2010). In order to correct errors, accountants, in addition to the “red reversal” method, have several more methods: - the corrective method. Used to correct errors in primary documents and accounting registers.
How to make a reversal in 1C 8.3 To achieve this goal in 1C Accounting 3.0 (8.3) there is a document Operation: Operations – Operations entered manually: The purpose of the document is represented by a list of the following operations:

  • Entering correspondence of accounts for accounting and tax accounting;
  • Entering a document using a standard operation;
  • Carrying out register adjustments;
  • Reversing movements of another document.

To achieve the necessary goals, we are interested in the last possible point. When we click on the Create button, you can see the types of the Operation document.

At the moment, quite a lot of cases of violation of the labor code are being registered. At the same time, almost all employees know that something irreparable is happening and the law is on their side. However, they do nothing. This is due to the fact that we still have a situation in which the management of the enterprise does not encourage the desire of workers to protect their rights. The most common recorded violation of the Labor Code is the refusal to issue a pay slip.

What is a pay slip?

According to the official definition, a payslip is a document with which the employer informs the employee about the payment wages, and possible deductions from it. In addition, it contains all tax deductions from wages, and bonuses with incentives. To summarize, this document is an extract containing information about the salary and is issued along with it to the employee.

The Labor Code imposes an obligation on the employer to issue this pay slip when paying wages to an employee. Let us note that this is an obligation, not a whim.

The payslip is primarily necessary to ensure and protect the rights of the employee. Its issuance is confirmation of regular and timely payment of wages. Moreover, if the salary indicated on the payslip does not coincide with the value specified in the employment contract, then the employee has the right to challenge such injustice.

Issuance procedure and employer's responsibility

In the Labor Code Russian Federation the issuance of a payslip is regulated by Article 136. According to this provision, it must be issued on the day on which wages are paid. And the salary itself must be issued in accordance with the calendar day specified in the employment contract. When paying vacation pay and advance funds, it is legally permitted not to issue a slip. However, when issuing the basic salary, these accruals must be indicated.

The employment contract also regulates how exactly wages should be paid, namely in cash or by crediting bank card. In this case, the pay slip must be handed over to the employee in any case.

However, when crediting wages to a bank card, the employer himself chooses the day for issuing the pay slip. For example, due to the development of technology, it can be issued in electronic form sent by mail. But with this method, the employer will need to obtain evidence that a pay slip was sent to the employee. Usually, for this purpose, a special journal is created in which the issuance of these sheets to employees is recorded using their signatures.

If the employer refuses to issue pay slips, thereby rejecting the legal provisions, he faces penalties.

  • The official will be fined 5,000 rubles;
  • An individual entrepreneur will be fined 5,000 rubles, and his activities may be suspended for 90 calendar days;
  • A legal entity faces a fine of up to 50,000 rubles, followed by suspension of the enterprise for 90 calendar days.

If the employer repeatedly violates this norm, then, in addition to a financial fine, he may be prohibited from conducting individual activities for the next three years.

Another requirement put forward by the employer is to maintain the confidentiality of employee data. This is due to the fact that the salary slip contains detailed information about the employee, including his full name and all accruals. For these reasons, the entrepreneur must take all measures and constantly monitor that the salary slip is issued personally to the employee.

Approval of the document form

The legislation does not approve a single official uniform payslip. Therefore, each employer has the right to develop and use its own pay slip form. However, in reality, the accounting department, which uses automated programs, uses the form embedded in them.

The employer should take note that if there is a trade union at the enterprise or there are elected employee representatives, then information about this should be reflected in the sheet.

And the organization or representative has the right to make changes to this document. If the employer does not accept their edits, they can file a claim with the labor inspectorate.

Despite the fact that there is no unified form of the sheet, several positions must be reflected in it:

  • Last name, first name, patronymic of the employee;
  • The specified time worked by the employee in one calendar month;
  • Detailed salary statements;
  • The total amount of accruals without tax deductions;
  • Calculated amount upon dismissal.

According to the law, maximum size Deductions from the employee's salary should not exceed 20%. However, there are certain cases where it may be 50%. But this is rather an exception. Therefore, if an improper deduction value is indicated on the wage slip, the employee can appeal it to judicial procedure.

Deductions from an employee’s salary that are permitted by law:

  • Payment of taxes and contributions to the insurance company;
  • Retention in a trade union organization;
  • An unearned advance issued at the expense of wages;
  • Amounts accrued by mistake to an employee;
  • Alimony payments.

Let us note once again that the payslip is issued at the time the basic salary is calculated, so it must list all the amounts that were received by the employee during the month. Separately, the employer must highlight clauses on overtime and penalty deductions and on payment for correct working conditions.

Salary slip and its interpretation

In almost every enterprise, the accounting department conducts its activities using abbreviated codes, which are various accounts of the organization. Therefore, in order to correctly draw up reports and documents, especially when drawing up a payslip, it is necessary to decipher it. First of all, this is necessary for a clearer calculation of the amount earned.

In accounting, an employee’s salary is calculated taking into account certain provisions:

  • Overall employee experience;
  • The level of his training and the rank he received;
  • The complexity of the operations it performs;
  • His results in work;
  • The quality of these results;
  • The conditions under which the employee performed his work.

It is worth noting that each organization has its own codes and numerical indicators. It all depends on the activity and scale of the enterprise. It would be simply impossible for the accounting department to carry out accruals without the use of codes and numbers, and for the employee, deciphering this data allows him to understand the intricacies of the wages accrued to him.

As a result, we can say that the payslip is a very important document for a company employee. After all, with its help, he can protect his rights to the wages established in the employment contract. And in case of unlawful actions of the employer, force him to comply with the terms of the contract in court.

This leaflet can also help employees whose bosses resort to fines that amount to half of their wages. If this fact is recorded in the leaflet, then you can safely go to the trade union or court. Therefore, it is not at all surprising that employers want not to issue pay slips to their employees. This is a very common practice in Russia. And those people who want to defend their legal rights, as a rule, management seeks to fire for other fictitious reasons.

Therefore, many are afraid to be active civil position and tolerate violations. With this course of action, they leave themselves defenseless in the future before the employer.

Currently, workers in our country do not yet fully understand the importance of standing up for their legal rights. In many ways, this behavior is a relic of the past. It is important to understand that the Russian Constitution provides citizens with rights and freedoms that have few equals in the whole world. And if people begin to demand compliance and comply with them, there will be much more order in the country.

Many employers do not pay enough attention to payslips - some do not issue them at all, while others issue them, but today according to one form, tomorrow according to another. Meanwhile, the legislation establishes certain requirements for the pay slip, and today we will talk about them. In addition, you will find out what liability an employer faces if he ignores the requirements of the Labor Code of the Russian Federation regarding pay slips.

Is the employer required to issue a payslip?

The reward for work is. Its size depends on the qualifications of the worker, the complexity, quantity and quality of the work performed. Let us recall that the components of the salary in accordance with Art. 129 of the Labor Code of the Russian Federation are:

    compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, in special climatic conditions and in areas affected by radioactive contamination, and other compensation payments);

    incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments).

Article 136 of the Labor Code of the Russian Federation determines that when paying wages, the employer is obliged to notify each employee in writing:

    O components the salary due to him for the relevant period;

    on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline for payment of earnings, vacation pay, dismissal payments and (or) other payments due to the employee;

    about the amounts and grounds for deductions made;

    about general monetary amount to be paid.

From the wording of this norm it is clear that the employer is obliged to issue pay slips. Moreover, this rule applies to all employees of the organization - both part-time workers and those working under fixed-term employment contracts.

When should certificates be issued?

So, according to Part 1 of Art. 136 of the Labor Code of the Russian Federation, pay slips are issued “when wages are paid.” In turn, according to the rule of Part 6 of this article, salaries are paid at least every half month. The specific payment date is established by internal labor regulations, a collective agreement or an employment contract, but no later than 15 calendar days from the end of the period for which the salary was accrued.

From a literal interpretation of these norms, we can conclude that a payslip must be issued twice a month. However, when paying salaries for the first half of the month, not all components of the salary can be determined, for example, personal income tax is calculated on the last day of the month. In addition, many companies pay an advance payment for the first half of the month in fixed amount, which does not change even if the employee, for example, was sick. Therefore, we believe that it is logical to issue a pay slip when paying part of the salary for the second half of the month. In this case, the sheet will need to indicate the amount paid for the first half.

Question:

When should payslips be issued to employees whose salaries are transferred to bank cards?

Answer:

First of all, let’s say that many employers do not issue pay slips to employees who receive their salaries on a card. This is a violation of the Labor Code. It does not specify under what method of payment of earnings the slips are issued. Therefore, they must be issued in any case, even if the employee receives part of the salary in kind or in some other way not prohibited by labor law.

Regarding the timing of the issuance of pay slips in this case, Rostrud in Letter dated March 18, 2010 No. 739-6-1 indicated that procedure for issuing pay slips when transferring wages to bank card, not defined by law. We believe that this procedure can be established in a local act that determines the form of the pay slip.

When paying vacation pay, there is no need to issue a pay slip, since vacation pay is not a payment of earnings. However, when calculating and paying salaries for the second part of the month, payslips must be issued to all employees, including those on vacation.

If an employee resigns, the pay slip must be issued on the day of dismissal - the last working day. After all, according to Art. 140 Labor Code of the Russian Federation upon termination of the employment contract, payment of all amounts due to the employee is made on the day of dismissal. In case of granting leave with subsequent dismissal, the pay slip must be issued on the last working day before the leave.

To prevent employees from having unnecessary questions, it is best to establish the procedure for issuing pay slips in local regulations.

Payslip form

The form of the payslip is not unified. However, it must be developed and approved in each company.

First you need to decide on the information that should be included in the sheet. Quite often, employers include information that the employee absolutely does not need, or the components of the salary are designated by abbreviations that he cannot decipher.

We must try to develop such a form so that it is clear to the employee what money was accrued or withheld for him and in what amount.

    personnel number;

    the period for which accruals and deductions are made;

    grounds for accrual and deduction and their amounts;

    amount to be paid;

    components of salary (salary, additional payments and allowances).

If an employee is entitled to several compensation or incentive payments, there is no need to combine them and indicate them in one amount. For example, if in June he worked on a holiday and also did overtime, the amount of payment should be reflected for each of these reasons.

In addition to the salary, the pay slip indicates the payment of temporary disability benefits, as well as other amounts accrued to the employee: in particular, monetary compensation for the employer’s violation of the established deadline for payment of earnings, vacation pay, dismissal payments and (or) other payments due to the employee.

Deductions must also be deciphered and the amounts indicated for each type of deduction.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Art. 372 Labor Code of the Russian Federation.

Let's give approximate form payslip below.

Full name _____________________________________
Job title: _________________________________
Personnel number ____________________________

1. Accrued

2. Held

Type of payment

Type of retention

3. Paid

Total amount to be paid:

If there is a representative body, the proposed form of pay slip must be submitted to it for consideration. The elected body of the primary trade union organization must send the employer a reasoned opinion on the project in writing within five working days from the date of receipt of the project.

If the representative body does not agree with the form of the pay slip or proposes to make any changes to it, the employer may immediately agree or is obliged to conduct additional consultations with the trade union within three days in order to achieve a mutually acceptable solution.

If agreement cannot be reached, the disagreements are recorded in the protocol and the employer has the right to approve the pay slip in the form in which it considers necessary. However, remember that in in this case The representative body of employees can appeal to the State Labor Inspectorate or the court and appeal the employer’s decision.

Question:

If the organization does not have a representative body of employees, but there is a trade union, is it necessary to coordinate the draft pay slip form with it?

Answer:

If there is one of these bodies, the form of the pay slip must be agreed upon with it, since it is he who represents the interests of the employees. If both bodies are absent, the employer makes all decisions independently.

After completing the procedure for taking into account the opinion of the representative body, the form of the sheet is approved. You can do this in two ways:

1. Issue an order to approve and put into effect the payslip form (see example below).

In accordance with the requirements of Art. 136 Labor Code of the Russian Federation

I ORDER:

1. Approve and put into effect from 02/06/2017 the form of the pay slip (Appendix 1).

2. When paying wages, accountant-cashier A. I. Struzhkina issues a pay slip to each employee against signature in the pay slip issuance journal.

3. I reserve control over the execution of the order.

Appendix: pay slip form for 1 sheet. In 1 copy.

The following have been familiarized with the order:

2. Put the stamp of approval on the form itself and issue an order to put the approved form into effect from a certain date.

Note: if the representative body of workers did not participate in the approval of the pay slip form, this must be noted in the order of approval and entry into force, for example: “At the time of approval of the pay slip form, the representative body of workers was not created.”

Question:

Is it necessary to put the organization's stamp on the pay slip?

Answer:

Let us remind you that currently organizations can carry out their activities without a seal at all. And labor legislation does not oblige affixing a seal on the pay slip. This document is needed to inform the employee about accruals and deductions. It happens that employers who use a seal are cunning and do not recognize the pay slip as their document, citing the absence of a seal on it. However, if a dispute arises, the court will consider the form in which the slip was approved, and if there is no stamp on it, the court will accept it as acceptable evidence of non-payment of a particular amount.

So, the employee went to court with a demand to recover the unpaid bonus. To substantiate the demands, he presented to the court, which provided for the disputed allowance, and the payslips in which it was absent. The employer asked to refuse to satisfy the requirements, since the submitted pay slips did not have legal force due to the lack of organizational details (signature, seal, etc.). However, the court did not take this argument into account. The employer approved the form of the pay slip independently and it does not contain a seal. Consequently, the bonus provided for in the employment contract, but not paid by the employer, is subject to recovery from him ( Appeal determination Moscow City Court dated May 14, 2014 in case No. 33-13912/2014).

Confirmation of issuance of payslips

Payslips, as a mandatory attribute of salary payments, are quite often requested by employees of regulatory authorities (for example, when inspecting an organization at the request of an employee), and are also examined by the courts. Moreover, workers sometimes lie and tell controllers that they do not receive pay slips. How can an employer protect himself from such provocateurs?

Indeed, the Labor Code does not require pay slips to be handed over to employees against signature. However, the employer may decide to introduce any accounting form, for example, a journal for registering the issuance of leaflets, in which the employee will confirm receipt with his signature.

Question:

Is it possible to send a payslip to an employee to his email address - personal or work?

Answer:

Because Labor Code it is not determined in what form the employee should be notified about the components of his salary (with the exception of remote workers - they can be familiarized with the pay slip by exchanging electronic documents(Article 312.1 of the Labor Code of the Russian Federation)), the approved form of pay slip can be sent to employees via email. Moreover, the Ministry of Labor in Letter No. 14-1/OOG-1560 dated February 21, 2017 expressed the opinion that if in an employment contract, collective agreement, local regulatorySince the act provides for a procedure for notifying an employee about the components of wages (pay slip) via e-mail, this procedure does not violate the provisions of Article 136 of the Labor Code of the Russian Federation.

Let us note that the courts also recognize the payslip posted by the employer on the employee’s personal page in the Internet bank as a proper notification to the employee about the components of the salary. But this method of notifying employees must be defined in the regulations on wages approved in the organization (see, for example, the Appeal ruling of the Novosibirsk Regional Court dated 06/05/2014 in case No. 33-4700/2014).

When sending a payslip to an employee’s email address or posting it on a website page, a reasonable question may arise about the protection of personal data - after all, the employee’s income is Federal Law dated July 27, 2006 No. 152-FZ “On Personal Data” are one of these. But this question may also arise when issuing slips in paper form when paying wages through the organization’s cash desk.

We believe that an employer, when adopting a regulation on the processing, protection and storage of personal data in the company, must provide a mechanism for protecting against its dissemination by persons who, by virtue of job responsibilities The salaries of workers became known. For example, an accountant who issues salaries must be familiar with the local normative act in the field of personal data protection in the company and warned of responsibility for disseminating this information.

Note: When sending payslips to email addresses, it is recommended to set a different code for the file for each employee or create a separate mailbox for each, so that only one person has the login and password to enter.

If payslips are issued in paper form, it may be worth considering not indicating the employee’s full name, but, for example, only the personnel number. After all, this information is known only to the employee himself. Accordingly, if another employee sees a payslip with someone’s salary, he will not know whose it is.

Employer's liability

The GIT inspector, during control and supervisory activities, having identified the lack of notification of employees about salary accruals and deductions from it, will apply administrative liability measures under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. Let us remind you that according to this norm the following is provided:

    For officials– a warning or an administrative fine in the amount of 1,000 to 5,000 rubles;

    for persons carrying out entrepreneurial activity without forming a legal entity - from 1,000 to 5,000 rubles;

    For legal entities– from 30,000 to 50,000 rubles.

Thus, by resolution of the GIT inspector in Sverdlovsk region The OJSC was brought to administrative liability in the form of a fine in the amount of 30,000 rubles, since the inspector, during the inspection, established that the OJSC did not issue pay slips on accrued wages and did not draw up calculation notes upon dismissal. The OJSC appealed this decision, but the court, pointing out the obligation to prepare and issue these documents, upheld the decision of the State Tax Inspectorate in force and recognized the fine as legal and justified (Decision of the Sverdlovsk Regional Court dated January 20, 2016 in case No. 72-98/2016).

The employer or his officials may be held liable for similar liability if the payslip does not contain all the information specified in Art. 136 of the Labor Code of the Russian Federation: on the components of the salary due to the employee for the corresponding period (the size of the regional coefficient, percentage bonus, etc.); on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of earnings, dismissal payments and (or) other payments due to the employee; on the amounts and grounds for deductions made (Decision of the Supreme Court of the Republic of Karelia dated March 21, 2016 No. 21-110/2016).

Please note: according to Part 2 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, the commission of an administrative offense under Part 1 of this article by a person previously subjected to administrative punishment for a similar violation, entails: for officials - an administrative fine in the amount of 10,000 to 20,000 rubles. or disqualification for a period of one to three years; for persons carrying out entrepreneurial activities without forming a legal entity - a fine of 10,000 to 20,000 rubles; for legal entities – a fine from 50,000 to 70,000 rubles.

And of course, if a company uses a pay slip form that is not properly approved, the GIT inspector will also have grounds for prosecution. For example, based on the results of the inspection of the JSC, a protocol was drawn up on administrative offense, in accordance with which the following violations were identified: the form of the pay slip was not approved, which is a violation of Part 6 of Art. 136 Labor Code of the Russian Federation; in the internal labor regulations, the days of payment of wages do not correspond to the dates of payment of wages in employment contracts, which is a violation of Art. 136 Labor Code of the Russian Federation. For this, by resolution, the JSC was brought to administrative liability under Part 1 of Art. 5.27 Code of Administrative Offenses of the Russian Federation. By the decision of the Trans-Baikal Regional Court dated March 21, 2016 in case No. 7-21-105/2016, this resolution was recognized as legal.

Let's sum it up

Each employer is obliged to notify employees about the components of their wages, the amount of amounts accrued to them, including monetary compensation for the employer’s violation of the established deadline for the payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the amounts and grounds deductions. This can be done either in person, when issuing salaries, or in other ways, for example by email. The main thing is to prevent the dissemination of the employee’s personal data – information about the amount of his salary.

The employee must receive a payslip when paying wages, and it does not matter how the payment is made - in cash at the organization's cash desk or to a bank account. The form of the pay slip must be approved by the employer, and the procedure for issuing slips must be enshrined in local regulations.

Since providing a payslip is the employer’s responsibility, it is better for the employer to play it safe and get confirmation from the employee that he has received the payslip. As a rule, it is enough for the employee to put his signature in the place specified by the employer. The employer, in turn, can choose for his convenience any option of obtaining a signature when receiving a pay slip from the employee. You can include an additional column in the payroll for signatures, or you can prepare a separate sheet in which all employees will sign upon receipt of the payslip.

Not developed by law standard form pay slip, and therefore employees can independently develop a convenient form for themselves. The developed form of the pay slip must be reflected in the internal local acts organization and approved by the head.

It is important that the employer must provide the employee with a payslip regardless of the form in which wages are paid (cash or non-cash).

In this article, we suggest downloading a sample form of a payroll slip; a sample is available for download for free at the bottom of the page.

Download others personnel documents related to the calculation and payment of wages:

  • payslip - ;
  • payroll - ;
  • payroll - .

How to draw up a pay slip?

It should be clear from the payslip how the final amount of salary paid to the employee in person was formed. All accruals and deductions must be reflected.

It is necessary to provide in the form of the pay slip a column to indicate the type of accrual, a column to indicate the appropriate amount for this type of accrual.