The employee is on vacation, how to issue an advance for the first half of the month

09.06.2019

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5 minutes.

Before a vacation, a person receives a significant amount of money, which includes wages and vacation pay. As a rule, all funds are spent during the rest period, so the obvious desire of the employee is to receive an advance after returning to work. Below we will discuss how possible this is from a legal point of view and how it is implemented in practice, that is, whether it is necessary to pay the employee an advance after the vacation.

The procedure for reflecting leaves without pay

Art.
136 of the Labor Code of the Russian Federation regulates the procedure for paying wages. According to the provisions of this article, the employer is obliged to pay wages at least twice a month. Payment for the first half of the month worked must be paid between the 16th and the last (28th, 29th, 30th or 31st) day of the current month. The commonly used term for this payment is “advance”.

Based on the legal norm of Art. 136 of the Labor Code, the payment made in the current period is part of the salary. The Letter of the Ministry of Labor dated August 10, 2017 No. 14-1/B-725 explains that salaries are issued depending on the time worked.

This means that the so-called advance is calculated and paid for the days actually worked. That is, if during the specified period (from the 1st to the 15th) the employee worked, then he is entitled to an advance.

Whether it is necessary to accrue and pay an advance if the employee is not at work on the payment day due to his vacation depends on whether there were days worked in the first half of the month.

If the salary is transferred to the employee’s card, then everything is simpler, you just need to make a payment by transferring the money to the vacationer’s account.

An advance payment is made in the same way if the employee was on sick leave - details here.

Let's consider several situations:

when the first vacation day falls in the first part of the month;
when vacation starts in the second half;
when the employee rests for the entire month.

In the first half

To understand this issue, let's look at two cases.

The person is on vacation throughout the entire period for calculation, namely from the 1st to the 15th. On the 15th, the accounting department must pay an advance to the employees.

For the first 15 days, this employee has a no-show note with the OT (vacation) code on his report card.

Obviously, the employee does not have any time worked during this period, which means he is not entitled to an advance.

The employee went on another vacation on the 5th. The employee’s timesheet shows 4 days, from the 1st to the 4th inclusive.

This means that on the 15th the employee must be given an advance in proportion to the days worked, that is, based on 4 days worked.

Thus, we can conclude that if an employee’s vacation begins in the first half, then he will be entitled to an advance if there are days worked in the first 15 days.

If this period falls entirely on vacation, then no payment is due. If there are working days, then funds must be paid for them.

In the second

Let's look at another example.

The employee went on another vacation on the 16th. He will be on another vacation until the end of the month.

The employee's workdays are marked on the working time sheet from the 1st to the 15th. Obviously, the advance must be paid to the employee in accordance with the time worked, that is, in full as usual.

Vacation pay will be issued to the employee separately, no later than three days before the start of the vacation (13th). The amount of vacation pay will be included in the calculation at the end of the month, minus the amounts issued (vacation advance).

As for the advance for the next month, you need to look at what day the employee goes to work and accrue funds in accordance with the days worked.

The entire month

Since the employee does not have any time worked during vacation, he is not accrued or paid wages.

Accordingly, in this situation the employee does not receive any money.

Moreover, he will not receive a salary for either the first or the second part of the month, since there will be no days worked.

But he will be paid vacation pay for the entire period.

The manager of a trading company went on vacation from August 1st to August 14th. The organization issues wages for the first half of the month on the 20th, and for the second on the 5th. How is an advance paid if a person is on vacation? Are specialists on vacation entitled to an advance? And how does the advance payment occur during vacation? The answers to these questions are in our article.

According to the norms of current legislation, the employer is obliged to issue wages to staff at least every half month (Part 6 of Article 136 of the Labor Code). The organization independently approves the exact dates in its LNA. The final part of the salary must be paid no later than 15 days (calendar) from the end of the billing month.

When setting deadlines for the disbursement of funds, the employer pays an advance for the first half of the month. The amount of accruals cannot be less than the salary (or tariff rate) for the time actually worked. This conclusion is contained in Letters of Rostrud No. 1157-6 dated 09/08/06, No. 14-1/B-725 dated 08/10/17.

The maximum amount for an advance is not regulated by law. Since a specific amount has not been established, it is accepted that the advance and salary are issued in approximately equal parts, provided that the employee has fully worked the month. If the employee was on vacation, is an advance paid or not? There are clear rules in this regard, which are discussed below.

We figured out whether an advance is due to an employee on vacation or not. You will have to calculate accruals if you worked at least 1 day.

Often accountants have a question: How to pay an advance if an employee is on vacation? For non-cash payments, funds are transferred to the individual’s personal card. There are no problems. The employer fulfilled its duty to the employee.

If earnings are issued “the old fashioned way” from the cash register, the person will have to come to the organization to collect the money. You can notify the pick-up time in advance by telephone. What to do if an employee does not come or does not have such an opportunity? There are three options for resolving the issue.

Pay money in advance before going on vacation - to do this, the employee needs to write an application requesting an advance addressed to the manager. After approval, the cashier will make the calculations.
Pay the advance on the established settlement day to an authorized person - for example, husband, wife, other relative (or not). The main thing is that the employee delegates the appropriate powers to him.
Issue funds immediately after returning from vacation - that is, when returning to work.

Hello, in this article we will try to answer the question “Is an advance payment allowed if a person was on vacation without pay?” You can also consult with lawyers online for free directly on the website.

At the same time, he is paid vacation pay, as well as an advance in proportion to the time worked (for the days worked in the month); the employee will not have any other income accruals for this month.

Labor Code of the Russian Federation. After all, for example, if an employee started working on the 1st of the month, then he will receive an advance for the first time on the 25th of the same month.

So, does a company give a working person an advance after returning from vacation? If we look at the Labor Code, we can find out that payment must be made twice a month, as mentioned earlier. This means that if the employee was on leave with pay or did not work for another reason, then he should receive an advance.

Specialists of the Ministry of Labor of Russia, in their oral explanations, recognize that it is acceptable for the final payment of wages for the month worked at the beginning of the next month, but no later than the 1st or 2nd.

Labor legislation says nothing about such a concept as “”. However, everyone knows that this is money paid for the first half of the current month. How to pay if an employee is absent during this period due to legal vacation? Dear readers! The article describes typical situations, but each case is unique.

Now that we have talked about the nature of the salary advance, we can move on to the question of whether the advance is paid if the employee was on vacation. Responsibility for paying wages once a month is provided.

For the first 15 days, this employee has a no-show note with the OT (vacation) code on his report card. Obviously, the employee does not have any time worked during this period, which means he is not entitled to an advance. Example 2. An employee went on vacation on the 5th.

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To do this, there are certain rules that must be followed. Thus, advance payments cannot exceed 50% of wages. Such a requirement is enshrined not only in government documents, but also in the company’s internal documentation.

What to do in such a situation, call an employee back from vacation? Can you explain please. Answer According to Part 6 of Art. Vacation from the middle of the month.

Please tell me how to calculate an advance for two employees if the advance is paid on the 20th based on 40% of the accrued salary. Employee 1 is on vacation from 6 to 13.

This procedure must be observed by every employer, unless federal legislation provides for other terms for settlements with employees.

If wages for the first half of the month are paid to employees for the time actually worked, this will be wages.

Our advance payment is scheduled for August 20th and wages for the 2nd half of August are paid on September 5th.

The e-book will be useful to all those who want to understand all the intricacies of payroll outsourcing, but do not have time to collect information on the Internet bit by bit.

If your organization pays the final payment for the previous month on the 15th, and an advance payment for the first half of the current month on the 30th, then you will receive an advance for September only if you work at least one day before September 16th. The advance will be for the time actually worked for the period from 01/09 to 15/09.

Thus, if the employee’s right to receive leave at his own expense is prescribed in general or local legislation, the employer cannot fail to provide such leave to the employee without committing a violation of the Labor Code of the Russian Federation. It’s another matter if the employee wants a number of days exceeding his allotted number. In this case, the employer may refuse him.

If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

Features of advance payments after vacation

Difficulties with payment arise when a person, for objective reasons, was absent from work in the previous billing period. On the one hand, a citizen has the right to count on an advance if he went on regular paid leave. On the other hand, a letter from Rostrud of 2006 provides some recommendations to business managers, according to which they may not be subject to sanctions, but avoid unnecessary payments.

It is important to know! An advance after the vacation may or may not be provided. It all depends on the period of time during which the employee was on vacation. Moreover, not only the number of days plays a role, but also the period within the month.

Vacation started in the first half of the month

According to the rules, if an employee was at work for at least one day in the first half of the month, then he is entitled to payment. Please note that the amount of payments will be comparable to the time worked.

If a person went on vacation from the first to the fifteenth, then the advance may not be paid to him. In this case, the employee will receive only wages for the month. Despite the fact that only one payment will be provided, this is not a violation of the law. In accordance with the amendments to the Labor Code of the Russian Federation, it is permissible not to accrue an advance if a citizen was absent from work in the first half of the month.

When clarifying whether an advance is due after a vacation, if it covers the entire first half of the billing period, we can definitely answer that no. The employer is not obliged to provide the payment if it is calculated for the vacation period.

The employee went on vacation in the second half of the month

If the vacation occurred in the second half of the month, then the first half of the month the employee was completely at the enterprise. According to the law, he is entitled to an advance in full, but his salary will be cut in proportion to the days of rest.

The advance payment before the vacation will be received in full within the terms specified in the employment contract. And three days before the vacation, vacation pay will be paid. When the time comes to go to work, you should not expect income, since in fact the person has already received it in the form of vacation pay, but if he works at least two days before the end of the month, then a certain amount will come to the account. It will be calculated based on average daily income and taxes.

The vacation period took over the entire month

If it so happens that the employee has been on vacation for a whole month, then he cannot count on either an advance or wages. You should expect income only after several weeks of work.

Attention! If a person is on vacation from the first to the thirtieth, then the advance will not be paid during the vacation.

As a rule, a period free from work for a month, with rare exceptions, implies that a person takes part of the time at his own expense. Consequently, there will be even less money. However, firstly, there are professions that provide the opportunity for longer vacations, for example, teachers. Secondly, the employee is not obliged to go on vacation twice, that is, he has the right to do it once, but for a whole month. During the entire vacation period, he will have to live on the appropriate payments provided three days before leaving.

Advance accrued to an employee on vacation - examples

The entire month

Let's assume an employee goes on vacation from August 1st to August 15th. The entire billing period included in the advance payment has not been worked out. In the time sheet for these days, Fr. is indicated. Is an advance paid during vacation to such a specialist? No, there is nothing to accrue remuneration for, so earnings for the first half of August are not due.

Let's change the conditions of the example. Let's say the vacation began not on August 1st, but on the 5th. And it lasted not until the 15th, but until the 25th. Is an advance paid to an employee on vacation? The date for calculations is set to the 20th. The employer is obliged to pay the funds, because there are days worked. The salary is 50,000 rubles. Calculation of the advance amount:

50000 / 22 days x 2 days = 4545 rub.

Since earnings are transferred to the card, there are no problems with payment. For cash payments, you can use the options suggested above.

There are days worked in the period from the 1st to the 15th of the month - the advance is calculated.
There are no days worked in the period from the 1st to the 15th of the month - the advance is not accrued.
When accruing an advance, funds must be paid according to the general rules - in cash or by bank transfer on the approved settlement date.

Advance payments are made in the same way if the employee is on sick leave. In case of non-cash payments, funds are transferred to his card. When issuing money from the cash register, the employee must come to the organization in person or authorize another person.

Conclusion - in this article we figured out what to do if an employee is on vacation: whether to pay an advance or not. The employee’s right to such payment arises if at least 1 day has actually been worked in the pay period. Otherwise, there is no need to give out earnings and no punishment is provided for the employer for this. After all, stat. 136 of the Labor Code of the Russian Federation obliges employees to be paid only for the time actually worked.

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Every half month, on the days established by the organization, employees must be paid wages (Article 136 of the Labor Code of the Russian Federation). Therefore, wages consist of two parts:

advance (salary for the first half of the month);
final payment for the month (salary for the second half of the month).

An advance is not a fixed part of the salary, but the employee’s salary for the time actually worked in the first half of the month. Since salaries (tariff rates) for workers, as a rule, differ, the size of the advance will be different (for more details, see “Advance 2021: determining the percentage of salary”).

As for the timing of salary payment, wages for the first half of the month must be paid in the interval from the 16th to the 30th (31st) of the current period, and for the second half - from the 1st to the 15th of the next month. Specific days of salary and advance payment must be established by internal labor regulations, collective or labor agreement (for more information, see “Advance payment deadline 2017”).

With the advance payroll method, it does not matter how many days M.P. worked. Garnets for the period from September 1 to September 15, 2013. Therefore, M.P. Granatov will receive an advance in the amount of 12,000 rubles. (RUB 30,000 × 40%).

Do I need to pay an advance to a person who has just returned from vacation? How are accruals made? Today we provide answers to these and other questions.

Important! The Labor Code clearly states that the employer is obliged to pay wages to his employees at least twice a month. Ignoring this requirement will violate the rights of citizens. It is for this reason that payments are often divided into two parts: advance payment and salary.

According to Part 6 of Art. 136 of the Labor Code of the Russian Federation Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, and employment contract.

If a company violates the rights of its employees in any way, it may have serious problems with the tax service and other authorities. Do I need to pay an advance to a person who has just returned from vacation? How are accruals made?

In the case under consideration, wages for the first half of the month (advance) and the remaining part of the wages are paid in the month following the reporting month.

Is it worth it to pay all the sick leave in advance if you don’t know when he will present it? Yes, sick leave is paid in the next salary payment at the enterprise, but if it is earlier than 10 days, then they may not have time, and they have the right. The advance is not due at all, since the period for which it is paid (from the 1st to the 15th) has not been worked out. Are there accountants here?

One of the organization’s employees was on vacation in the first half of the month. Payday is approaching. The HR specialist doubts whether it is necessary to pay an advance if the employee was on vacation. We will help the personnel officer by suggesting the correct answer.

As for the timing of salary payment, wages for the first half of the month must be paid in the interval from the 16th to the 30th (31st) of the current period, and for the second half - from the 1st to the 15th of the next month.

Rostrud specialists recommend that employers, in addition to formally complying with the requirements of Article 136 of the Labor Code of the Russian Federation regarding the payment of wages at least twice a month, when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work) (Rostrud letter dated September 8, 2006 No. 1557-6) .

Got a question. At our company, the advance payment is on the 30th, and the salary is on the 15th. I returned from vacation on the 15th. Am I entitled to an advance? After all, the next salary will be on the 15th, and according to the employment contract, salary is issued 2 times a month.

The provisions on the procedure for paying wages (advance payments) must be included in the collective agreement, internal labor regulations, and employment contracts with employees (Rostrud letter No. 1557-6 dated September 8, 2006). I went on vacation on the 14th, I was paid vacation pay in the amount of 14 thousand, the advance (accrual for days worked in the first half of the month) is paid on the 25th, can you tell me if I am entitled to an advance? Or when will vacation pay be deducted from my salary next month?

The second calculation method is performed differently, since a certain percentage of the total salary is taken into account here. As a rule, a similar scheme is used in small companies. In this case, the advance includes not only the amount for hours worked, but also various allowances. This could be additional payment for work beyond the norm, work in dangerous conditions, etc.

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With the advance method, wages for the first half of the month and the second should be accrued in approximately equal amounts (excluding bonus payments). This ratio of monthly earnings payments is recommended in the letter of the Ministry of Health and Social Development of Russia dated February 25, 2009 No. 22-2-709.

During the period of parental leave, the employee retains his place of work (position). Consultant Plus: note.

And if we must pay an advance on the appointed date of the advance for the enterprise, then what if the employee is on vacation during this period, and he receives the advance at the cash desk? What to do in such a situation, call an employee back from vacation?

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Employers must pay wages twice a month, and traditionally the first payment is called an advance. However, in the Labor Code there is no such thing as an advance: wages must be paid for the first half of the month. How is the payment period for such salaries determined? What is the procedure for calculating it? Is it possible to pay it in a fixed amount in order to minimize the labor costs of settlement service employees? How to fill out section

Let's consider step by step how the calculation and payment of an advance is carried out in the 1C 8 program. This is an operation by the time of calculation of which all personnel changes that occurred during the first half of the month should already be entered into the program: hiring, transfers and dismissals of employees, changes in salaries and other planned accruals, reflected all one-time accruals and all employee absences for the first half of the month were processed.

If the salary is transferred to the employee’s card, then everything is simpler, you just need to make a payment by transferring the money to the vacationer’s account. An advance payment is made in the same way if the employee was on sick leave - details here. Attention Is it allowed if a person had a vacation during the billing period? Let's consider several situations:.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique. If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website. It's fast and free! Employers must pay wages twice a month, and traditionally the first payment is called an advance.

However, in the Labor Code there is no such thing as an advance: wages must be paid for the first half of the month. How is the payment period for such salaries determined?

What is the procedure for calculating it? Is it possible to pay it in a fixed amount in order to minimize the labor costs of settlement service employees? How to fill out section You will learn about what clarifications on these issues came from the Ministry of Labor, Rostrud, the Ministry of Finance and the Federal Tax Service from the presented article. When should wages be paid for the first half of the month?

First, let us recall the provisions of Part. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued. Please note that in this edition this part is valid from October 3 of the year p.

The seemingly insignificant changes required many employers to make amendments to local regulations and employment contracts. In the Letter from If the norms of local regulations or a collective agreement of an organization of a constituent entity of the Russian Federation contradict the current labor legislation, these norms are considered invalid.

The requirements for limiting the timing of payment of wages to 15 calendar days apply to the payment of accrued wages to the employee at least every half month. For your information:. The timing of incentive payments to employees accrued for a month, quarter, year or other period may be established by a collective agreement or local regulations.

Thus, the regulations on bonuses may provide that payment of bonuses to employees based on the results of a period determined by the bonus system, for example, a month, is carried out in the month following the reporting month, or a specific period for its payment may be indicated, and payment of bonuses based on the results of work for the year - in March next year, or a specific date for its payment may also be indicated in the letter from the Ministry of Labor of the Russian Federation dated. As for establishing the date of payment of the advance, according to the explanations of the Ministry of Labor given in the Letter from This conclusion is contained in the Letter from the Ministry of Labor of the Russian Federation from What liability will the employer be held for non-payment of the advance?

when the employee rests for the entire month.
when vacation starts in the second half;
when the first vacation day falls in the first part of the month;

the salary of 15,000 rubles is divided by the number of working days in the month, and the average daily wage is obtained.

When to pay an advance if the employee is on vacation: does the advance come during vacation?

If an employee’s vacation begins in the middle of the month, and vacation pay is transferred to him 3 days before the start of the vacation, do I need to pay an advance?

If the advance comes out before you are going to pay the person vacation pay, then yes, it needs to be paid.

If the difference between the advance payment and the payment of vacation pay is not large - a few days, then the transfer of vacation pay can be carried out on the day of the advance payment, then the employee, instead of paying an advance payment, can be calculated according to the timesheet before the day of vacation and paid vacation pay along with all other employees. Accordingly, do not forget to transfer personal income tax.

As far as I understand, vacation pay must be paid 3 days before the vacation, earlier is possible, later is not possible.

If the start of an employee’s vacation begins on days other than the payment of wages and advances, vacation pay is paid to him 3 days before the start of the vacation, and wages and advances must be paid to him on the days established by the employer’s regulatory document.

In addition, the Labor Code of the Russian Federation does not have the concept of “advance”; wages must be paid every half month for days worked and the time of going on vacation does not affect its payment.

For example, the company has set deadlines for paying salaries: the 5th (calculation for the previous month) and the 20th (for the current month from 1 to 15), and the employee goes on vacation on the 17th.

On the 5th he should receive his salary,
14th - vacation pay (3 days before vacation) and
20th - salary (advance) for the period 1-15th of the current month.

Well, what about it?! After all, the vacation began from the second half of the month onwards (if I understood correctly) and the person worked the first half and has the right to count on monetary remuneration if both the advance payment and the salary are indicated in your Collective Agreement (or in the Regulations on Remuneration). It is possible to accrue only in salary, if the organization does not have an advance at all, or the employee himself has expressed a desire to receive everything only in salary (this happens at the request of the employee)

The advance is paid in the second half of the month, and just goes to pay for the first half worked before the vacation. In addition, as far as I know, the last month before the vacation (if it is not full) is not included in the calculation of vacation pay.

And where will this money go then? - vacation pay has already been accrued, and the first salary is only a month and a half after the vacation, and here there are already additional costs for the organization for violating the terms of payment in the wording “for using someone else’s funds”

Answer: Yes, in the case specified in the question, the advance is paid in the same way, on a general basis, in the first regular collective payment.

Hello, in this article we will try to answer the question “Advance payment during vacation”. You can also consult with lawyers online for free directly on the website.

When calculating advance payments, the accounting department will take into account only working days from September 11 to 15, i.e. 5 working days.

When calculating the amount to be withheld, you need to take into account the average daily earnings on which vacation pay was previously calculated.

Question

Novikov A.A. got a job at Romashka LLC on April 10. Accordingly, the calculated period of annual paid leave will be from April 10 of the current year to April 9 of the next year. In this billing period, he took 19 days off at his own expense. This means that the HR employee calculates this and automatically shifts the period by 5 days, that is, until April 14.

A disadvantage of the advance payroll method is the possible overpayment of wages to an employee if he receives an advance for time not actually worked (for example, for days of temporary disability) or quits during the period from the date of accrual of the advance for the first half of the month until the end of the month.

It is enshrined in Article 136 of the Labor Code, which stipulates that wages must be paid twice a month, with an interval of no more than 15 days between payments. This procedure must be observed by every employer, unless federal legislation provides for other terms for settlements with employees.

If an employee is on vacation in the first half of the month, should an advance be issued - questions for a lawyer - 2021

In some months this is the last day.
It turns out that from an advance payment issued on the last day of the month, personal income tax will have to be calculated and withheld (clause 2 of Article 223 of the Tax Code of the Russian Federation, determination of the Supreme Court of the Russian Federation No. 309-KG16-1804). As a result, during these months you will have to withhold personal income tax twice.

The salary for the first half of the month must be calculated in proportion to the time worked. Not only the salary is taken into account, but also allowances and additional payments that do not depend on the results of work for the month (letter of the Ministry of Labor of Russia dated August 10, 2021 No. 14-1/B-725)

How to correctly transfer an advance if an employee was on vacation

This will not result in excessive payment of wages, since the days that were not worked due to vacation will be taken into account in the final payment for the month.

The disadvantage of the advance method is the possible overpayment of the employee's salary if he receives an advance for time not actually worked (for example, for days of temporary disability) or quits in the period from the date of accrual of the advance for the first half of the month until the end of the month. However, the employer can withhold the amount of the unearned advance from the employee’s salary on the basis of paragraph.

2 hours 2 tbsp. 137 Labor Code of the Russian Federation. He has the right to make such a decision no later than one month from the date of expiration of the period established for the return of the advance, provided that the employee does not dispute the grounds and amounts of the withholding (Part.

3 tbsp. 137 of the Labor Code of the Russian Federation and a letter from the Federal Tax Service of Russia for the city.

When calculating wages for actual time worked, the employee will receive less in those months of the calendar year in which there are weekends and non-working holidays in the first half of the month (in January, March, May, June and November)

Is an employee entitled to an advance by law if the person was on vacation - examples, calculation

On the 15th, the accounting department must pay an advance to the employees. For the first 15 days, this employee has a no-show note with the OT (vacation) code on his report card. Obviously, the employee does not have any time worked during this period, which means he is not entitled to an advance.

Example 2. An employee went on vacation on the 5th.

If this period falls entirely on vacation, then no payment is due. If there are working days, then funds must be paid for them. Let's look at another example. The employee went on another vacation on the 16th.

Is it possible to pay an advance if the employee was on vacation?

Info According to these recommendations, an employee has the right to receive an advance if he worked at least one day in the first half of the month. But if he did not work a single day (for example, he was on vacation), he will not receive an advance.

Source: Glavbukh magazine In accordance with Part 6 of Article 136 of the Labor Code of the Russian Federation, the employer is obliged to pay wages to employees at least every six months on the day established by the internal labor regulations, collective and labor agreements.

How to fulfill this requirement if the employee for some reason did not actually work at that time? Rostrud specialists recommend that employers, in addition to formally fulfilling the requirements of Article 136 of the Labor Code of the Russian Federation regarding the payment of wages at least twice a month, when determining the amount of the advance, take into account the time actually worked by the employee (actually completed work) (Rostrud letter dated 08.

If an employee is on vacation in the first half of the month, should an advance be issued in 2019?

If the advance is 40% of the salary, then you will also have a salary for February (a small amount), which you will pay on March 10.

Granatov established that wages for the first half of the month are calculated for the time actually worked by the employee.

Granatov worked 5 working days. The employee will receive wages for the first half of the month in the amount of 7143 rubles. (RUB 30,000: 21 working days × 5 working days)

days). Go back to Advance 2019The rules for calculating advance payments have changed.

Payment of an advance to an employee on vacation

We paid him vacation pay as required for three days.

What to do in such a situation, call an employee back from vacation? Can you explain please. Answer According to Part.

6 tbsp. Labor Code of the Russian Federation. When paying wages for half a month, the employer should take into account the time actually worked by the employee (the work actually performed by him).

Advance payment if the employee was on vacation

One of the organization’s employees was on vacation in the first half of the month.

Payday is approaching. The HR specialist doubts whether it is necessary to pay an advance if the employee was on vacation. We will help the personnel officer by suggesting the correct answer. Every half month, on the days established in the organization, employees must be paid wages (Art.

136 of the Labor Code of the Russian Federation). Therefore, wages consist of two parts:

advance (salary for the first half of the month),
final payment for the month (salary for the second half of the month).

An advance is not a fixed part of the salary, but the employee’s salary for the time actually worked in the first half of the month.

Since salaries (tariff rates) for workers, as a rule, differ, the size of the advance payment will be different (for more details, see “”). As for the timing of salary payment, wages for the first half of the month must be paid in the interval from 16 to 30 (31) of the current period, and for the second half - from 1 to 15 of the next month.

Specific days of salary and advance must be established by internal labor regulations, a collective or labor agreement (for more details, see “”). Now that we have talked about the nature of the salary advance, we can move on to the question of whether an advance is paid if the employee I was on vacation.

Let us remind you that the advance must be paid based on the actual time worked in the first half of the month.

Therefore, to calculate the advance if the employee was on vacation, you need to take into account the period of payment of average earnings.

It turns out that if the employee does not have any days worked in the first half of the month, then he does not have to pay him an advance. Responsibility is provided for paying wages once a month. The amount of the administrative fine will be (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for organizations the fine will be from 30,000 to 50,000 rubles,
for individual entrepreneurs – from 1,000 to 5,000 rubles,
for officials - a warning or a fine from 1,000 to 5,000 rubles.

(for more information, see “”)Source: “”, please select a piece of text and press Ctrl+Enter.

Is an advance paid to an employee if the vacation starts from the middle of the month?

And many, as I have seen, do not know how to count money and do not like to save for later. calculate and issue vacation pay, and as an advance payment, pay the person a salary for the time actually worked before the vacation.

Then, at the end of the month, calculate the salary with all bonus payments and issue the final payment minus previously paid advances.

What is the minimum number of vacation days an employee can take? If an employee goes on Monday after a vacation, does he have the right not to include the previous weekend in the vacation period? The purpose of annual paid leave is to restore the employee’s physical and moral strength, and, in general, it must be at least 28 calendar days per year of work.

Vacation pay and salary. In conclusion, let us remind you that vacation pay must be paid three days before the start.

But the amount for the month will not change: it does not depend on the presence of non-working holidays in the calendar month (Part.

4 tbsp. 112 of the Labor Code of the Russian Federation). But not all organizations can use the calculation method.

This will be difficult for companies in which: • an employee’s salary depends on the result of his work for the month, so it is impossible to objectively calculate the interim payment, • there are separate divisions in the regions and there is no opportunity to receive time sheets twice a month.

If the employee was on vacation for 14 days there will be an advance payment

Therefore, to calculate the advance if the employee was on vacation, you need to take into account the period of payment of average earnings. It turns out that if the employee does not have any days worked in the first half of the month, then he need not be paid an advance. Responsibility for paying wages once a month is provided. The amount of the administrative fine will be (part.

1 tbsp. 5.27 Code of Administrative Offenses of the Russian Federation):

for officials - a warning or a fine from 1,000 to 5,000 rubles.
for organizations the fine will be from 30,000 to 50,000 rubles,
for individual entrepreneurs – from 1,000 to 5,000 rubles,

(for more details, see “Payment of salaries once a month”). Info Employer

Planned advance if the employee was on vacation

Share At the same time, it is necessary to take into account general recommendations for advance payment, in particular, that the part of the salary that the Labor Code of the Russian Federation obliges to pay employees after the first half of the month cannot be less than the tariff rate or salary for the time actually worked (letter Rostruda dated September 8, 2006

No. 1557-6). Therefore, if an employee was on annual leave or sick during the first week of the month, the amount of the advance should be reduced based on the actual time worked in the first half of the month.

The specific procedure and amount of advance payment should be fixed in the internal documents of the organization, for example, in the Labor Regulations or the Regulations on Remuneration.

Such conclusions follow from Part 6 of Article 136 of the Labor Code of the Russian Federation and the letter of Rostrud dated September 8, 2006.

No. 1557-6. Important So, in “1C: Salary

Advance payment if the employee was on vacation for a week at his own expense

Share If there is an order for vacation at your own expense, then put it as vacation at your own expense.

Tell me, what can you come up with? People have been working at this enterprise since February 2013. At the same time, other payments to employees have their own deadlines:

vacation pay must be paid no later than 3 days before the start of the vacation,
Severance pay must be paid on the day the employee leaves.

An example of calculating an advance for 2021 if the employee was on vacation

// 04/18/2019 1,525 Views

from 30 to 50 thousand rubles for the enterprise itself (legal entity).
from 10 to 20 thousand rubles per official or entrepreneur,

If a repeated violation is recorded, the amount of fines increases almost 1.5 - 2 times:

from 20 to 30 thousand rubles per official or entrepreneur,
from 50 to 100 thousand rubles for the enterprise itself (legal entity).

In addition to the fine, the official may be disqualified for a period of up to 3 years. If other violations of the procedure for paying wages and advance payments are detected, for example, incorrect calculation, a fine is assessed in accordance with paragraphs 1 and 2 of Article 5.27 of the Code of Administrative Offenses.

Advance payment if the employee went on vacation in the second half of the month

At the same time, the amount of wages for the month will not change, since it does not depend on the presence of non-working holidays in the calendar month (Part.

4 tbsp. 112 of the Labor Code of the Russian Federation). The disadvantage of the calculation method of calculating salaries is that in practice not all organizations can use it.

In particular, this will be difficult for companies in which: - an employee’s salary depends on the result of his work for the month, so it is impossible to objectively calculate the interim payment; - there are separate divisions in the regions and there is no opportunity to receive time sheets twice a month.

Demand for payment of wages at least

Advance: how to calculate after vacation?

The minimum size should not be lower than the fixed rate.

There are two ways to calculate the advance, which are used by accounting employees:

calculating the amount of the advance taking into account the amount of time worked. In this case, the main document is the attendance sheet, on the basis of which the advance is calculated.

Here it is appropriate to use the following formula: salary + additional bonus/total number of hours worked * amount of time worked within 15 days. As for bonuses, this may be overtime. It is worth noting that medical care, financial payments under certain circumstances, or payments from social packages are not included in the allowances item.

Special procedure for paying an advance after a vacation.

How an advance is calculated - tips for accounting

To reduce discrepancies, most organizations set the 15th as the advance payment date. There are two ways to calculate the specific amount of the advance payment: This option is most often used in commercial organizations.

Therefore, it is more appropriate to consider that tax should be withheld directly from the final salary paid at the end of the month.

Give an advance to an employee who was on vacation for half a month

The first two weeks of the month the employee was on vacation.

How to pay him an advance - in full or only for the days actually worked?

Source: https://advokat-davletov.ru/2554-avans-esli-rabotnik-byl-v-otpuske-nedeliu.html

conclusions

So, an advance is a part of the salary that must be paid in accordance with labor laws and other regulations.

The law states that wages are paid in proportion to the time worked. This means that an advance payment is due to a vacationer if during the specified period he had at least one working day.

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Features of advance payments according to the Labor Code of the Russian Federation

The entire month

The result obtained is multiplied by the days worked.

714.29 x 5 = 3571.45 rubles.

The amount attributable to personal income tax is calculated

3571.45 x 13%=464.29 rubles

The amount to be paid is calculated

3571.45-464.29=3107.16 rubles. Total: Taking into account rounding, the employee will be paid an advance in the amount of 3,100 rubles. For officials and entrepreneurs, the fine is charged in the range from 1 to 5 thousand rubles, and for repeated violations from 10 to 20 thousand rubles.

The employee was on vacation at his own expense, how to calculate an advance

Now that we have talked about the nature of the salary advance, we can move on to the question of whether the advance is paid if the employee was on vacation.

Let us remind you that the advance must be paid based on the actual time worked in the first half of the month. Therefore, to calculate the advance if the employee was on vacation, you need to take into account the period of payment of average earnings. It turns out that if the employee does not have any days worked in the first half of the month, then he need not be paid an advance.

The entire month

For such amateur activities in accordance with Part. Repeated violation entails the imposition of a larger administrative fine on officials - from 20 to 30 rubles. This is provided for in Part. Instead of a fine, another measure of liability is possible - disqualification of an official for a period of one to three years.

In this case, the employer faces financial liability in accordance with Art. Unlike an administrative fine, payments are made in favor of employees whose rights have been violated.

If the payment deadlines are violated, the employer must pay the employee compensation for each day of delay. The amount of monetary compensation is calculated from the amounts actually not paid on time. How to correctly determine the amount of the advance? Salary calculation is proportional to time worked. In addition to the formal fulfillment of the requirements of Art.

The same conclusion follows from the letters of the Ministry of Labor of the Russian Federation from A similar position was given in an earlier Letter of the Ministry of Labor of the Russian Federation from Moreover, it is emphasized that these standards apply to all employees of the organization and do not have specific application to certain categories of workers.

In addition to the fact that this method of calculating the advance is recommended by regulatory authorities as the main one, it is also convenient for the employer: when paying wages for the first half of the month in proportion to the time actually worked by the employee in this period, in practice the risk of overpayment and non-withholding of personal income tax during the final payment is eliminated. The internal labor regulations of the organization stipulate that the advance is paid to the employee minus the calculated personal income tax.

Let's calculate the amount of the advance for March of the year for employees, taking into account the time they actually worked. Worked in March of the year, slave. There are 22 working days in March of the year. On time Accrued for time actually worked in the first half of the month. Controlling authorities have repeatedly indicated that personal income tax is not withheld from advances.

In the example considered, reducing the advance amount by the amount of tax does not provide for the transfer of personal income tax to the budget. Calculation of wages for the first half of the month as a percentage of the salary. According to the explanations of the Ministry of Health and Social Development given in the Letter from What percentage should I set? The employee is given a salary of 30 rubles.

We suggest you read: Dismissal after expiration of vacation

Let’s assume that the employee is not entitled to personal income tax deductions, therefore, the tax amount is 3 rubles. Salary for the first half of the month in advance. Salary for the second half of the month is final. At the same time, it should be noted that, unlike an advance payment set in a fixed amount, it is not necessary to pay an advance payment as a percentage of the salary in cases where the employee was not working on sick leave, on a business trip, on vacation, etc.

At the same time, financiers recalled that, according to Art. At the same time, the procedure for paying wages, terms, amount and components established by local acts of the institution should not contradict the provisions of the Labor Code of the Russian Federation.

Taking into account these clarifications from the Ministry of Finance, the above position of the Ministry of Labor, as well as the risks associated with paying an advance in a fixed amount, we consider this method of paying salaries for the first half of the month unacceptable for public sector institutions. Let us recall that, by virtue of clause. Consequently, the tax agent withholds from the taxpayer the amount of tax calculated at the end of the month from income only when it is actually paid after the end of the month for which this amount of tax was calculated.

At the same time, you need to pay attention to the situation when the advance is paid on the last day of the month. The Ministry of Finance believes, see Letter from This is due to the fact that, as a general rule, the institution calculates personal income tax on the last day of the month, and the tax must be withheld once - when paying income after the end of the month.

The advance amount is not subject to separate reflection in form 6-NDFL [3]: in section. As already noted, personal income tax is withheld during the final settlement with employees and is also indicated in one amount. This happens if for the second half of the month the employee is not accrued income, for example, he was granted unpaid leave, and in the first half of the month, due to non-working holidays, the employee actually did not work half of the working time and income was received, including for unworked time.

In the future, personal income tax should be withheld from his income at the next salary payment. Since the tax was not withheld in a timely manner, the accountant will need to provide the tax office with an appropriate explanation, which will relieve the institution from liability for providing false information.

The employee is given a salary of 30 rubles. For January of the year, he received an advance payment of 12 rubles. Withhold personal income tax from the advance payment for January in the amount of 1 rub. Section 2 of form 6-NDFL. The discrepancy in the lines indicates the date. The difference in dates is due to the fact that after receiving the advance payment for January, the employee fell ill. Personal income tax for January is withheld from the next payment in cash. As for the amount of the advance attributable to unworked time, it must be taken into account when paying the advance for the next month.

At the same time, there is no direct prohibition on setting an advance as a percentage of the salary; When paying an advance, there is no need to transfer personal income tax to the budget: calculation, withholding and payment of tax, including for the first half of the month, are carried out during the final settlement. My profile Favorites Billing Personal blog. Full name Salary, rub. Accrued for actual time worked in the first half of the personal income tax month Amount to be issued in person, rub.

Ivanov I. Valeria Ivanova. According to labor law, an employee has the right to leave without pay, in other words, leave at his own expense. Its duration depends on the reason for the need for such leave and the category of the employee. To whom, in what cases and for what duration the employer is entitled or obliged to provide leave at his own expense, we will tell you in this consultation. The employee’s right to leave without pay is established by Art.

Such leave is granted to any employee for family reasons and other reasons and cannot exceed 15 calendar days further - k. According to Art. A prerequisite for taking such leave is the employer’s consent to provide it. News Tools Forum Barometer. Login Register.

Login for registered:. Forgot your password? Login via:. What is an advance? Advance payment after vacation and the rules for planned payments are enshrined in the following regulatory documents: Labor Code of the Russian Federation provisions. The documentation specifies the procedure for paying the advance payment and the conditions under which the employee can apply for it; The Code, which specifies the full range of administrative violations by the employer and what punishment corresponds to each article; Documentation from the Tax Service; Letter from the Ministry of Labor, attached under no.

The Labor Code obliges the employer to pay wages to employees every half month, that is, twice a month. The first of these payments is traditionally called an advance. Let's see when to pay personal income tax on the advance.

The procedure for calculating the advance payment taking into account the new rules. In the first half To understand this issue, we will analyze two cases. Example 1.

With the advance accrual method, it does not matter how many days he worked from September 1 to September 15, 2013.

Consequently, the employee will receive an advance in the amount of RUB 12,000.

If you want to find out how to solve your particular problem, please use the online consultant form on the right or call the numbers provided on the website. It's fast and free!

In this article, we will not consider in detail how to reflect all the events that occurred during the first half of the month in the 1C 8 information base. We will imagine that all these steps have already been completed, and now we need to accrue and pay an advance to employees. How to correctly register personnel events, one-time accruals and employee absences - see A so that you always follow the correct procedure when calculating the advance in ZUP 3.

The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued. Therefore, it turns out that wages are paid no less than every 15 calendar days.

For example, the organization has established that the advance is paid on the 20th, and the final payment of wages is made on the 5th of the next month. In this case, for the employee O. Komarov. Depending on which method of calculating the advance is specified for the employee, the calculation of the advance amount is carried out using different documents:

After the personnel officer enters the documents registering the employee’s deviations, the accountant continues working with the documents. Until the calculator approves these documents, they will not affect the accrual of the advance and the amounts for them will not be considered accrued. More details in the article - 1C ZUP 8. Approval of documents before calculating the advance.

In the first half of the month, documents with additional one-time charges may be submitted. They can be registered with documents:. If payment of such amounts is planned to be made in advance, then such documents must be approved by the calculator, that is, the Calculation approved: checkbox must be checked in them.

The employee is on vacation, how to issue an advance for the first half of the month

This is a forced measure aimed at stimulating the employer to fulfill its obligations.

Helps to build a competent litigation strategy based on the study and analysis of decisions already available in the database on similar cases. Annual paid leave is based on actual time worked. But labor legislation does not prohibit granting leave in advance, that is, until the employee has the corresponding right. The employee will have to work “advance” vacation days.

Is advance payment required on vacation?

The Ministry of Labor explains that wages are calculated depending on the actual time worked. That is, an advance payment to an employee on vacation is due if the person worked at least 1 day during the required period.

Let's return to our example. The employee's vacation falls on 08/01/19 - 08/14/19. The manager returned to work on August 15th. In this case, payment of an advance on vacation is legal. After all, salaries are issued for the first half of August, or more precisely, for the period from August 1 to August 15. The accountant will calculate remuneration for 1 day worked.

If the vacation lasts longer, and there are no days actually worked in the billing period, no advance payment is made to the employee on vacation. Because there is simply nothing to pay wages for. The specialist has already received vacation pay, therefore, there is nothing to accrue income for.

Vacation and advance payment, possible nuances

Special procedure for paying an advance after a vacation.

Based on current legislation, an advance payment after vacation must be paid if the employee was on his required vacation. In this case, the advance amount is paid 100%.

It is worth noting that there are some nuances that are regulated by a letter from Rostrud in 2006.

Thus, experts created a series of recommendations in which it was proposed to calculate the amount of the advance after vacation in accordance with the amount of time actually worked, regardless of whether he was entitled to vacation.

Based on such requirements, the procedure for calculating the advance payment occurs in the following format:

An employee has every reason to ask for an advance payment if he worked at least a day in the first half of the month;
An employee does not receive an advance payment if he has not worked at least one day in the first part of the month.

If the employer decides to use this advance payment scheme, then this will not be a violation of the current legislative framework, since the employee receives an advance for the period of time worked, so there is no infringement of the employee’s rights.