Payroll deductions in 1990. Payroll deductions

Each institution pays wages to its employees. At the same time, deductions are made from it.

According to Art. 129 of the Labor Code of the Russian Federation wage(employee wages) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed. It is possible to make deductions from it only in cases provided for by the Labor Code, other federal laws (Article 137 of the Labor Code of the Russian Federation). Thus, for deductions from the employee's salary, the institution must have a certain basis. Depending on the grounds for withholding from the amounts of wages and other remunerations accrued in favor of employees, they can be divided into the following types:

Mandatory;

At the initiative of the employer;

At the initiative of the worker.

First of all, mandatory deductions are calculated and made, their sequence should be as follows: personal income tax, alimony, other deductions on writ of execution according to the calendar dates of their receipt by the institution.

1. Types of deductions from wages

Mandatory deductions

Judging by the name, they are deductions, the obligation to implement which is assigned to institutions on the basis of the Tax Code of the Russian Federation, as well as executive documents. Thus, they should include:

Personal income tax;

Alimony;

Withholdings on other executive documents.

Personal Income Tax

According to Art. 207 of the Tax Code of the Russian Federation, individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation, are recognized as taxpayers of personal income tax (PIT). The object of taxation is income received by taxpayers:

from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;

from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

The list of types of income on which personal income tax should be charged is given in Art. 208 of the Tax Code of the Russian Federation. When determining the tax base for withholding personal income tax from an employee, one should take into account all his income received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits determined in accordance with Art. 212 of the Tax Code of the Russian Federation. If deductions are made from the taxpayer's income by his order, by a court decision or other bodies, they do not reduce the tax base. Moreover, the tax base is determined separately for each type of income, for which different tax rates are established.

In order to correctly and timely calculate the amounts of personal income tax due to withholding and transfer it to the budget, it is necessary:

determine the amount of income of each employee for each of the prescribed tax rates separately, as a result, the object of taxation is established;

reduce the calculated base for payments that are not subject to income tax, as a result, the total taxable base for personal income tax is determined;

reduce the taxable base within the income taxed at the rate of 13% by the amount of standard, professional and property tax deductions, as a result, the taxable base for income tax is established;

reflect the calculated tax amounts in individual tax cards, accounting and tax accounting registers, in the "Deductions" section of settlement (settlement and payment) statements;

transfer to the budget the amounts of personal income tax calculated for withholding no later than the day of actual receipt of funds for wages for the second half of the month or in other terms established by Ch. 23 of the Tax Code of the Russian Federation.

Personal income tax is withheld in accordance with Chapter 23 of the Russian Tax Code. This tax is calculated based on the total annual income received in the calendar year from all sources in the territory of the Russian Federation and outside, both in cash and in kind.

The following incomes are included in the total income of employees of the enterprise:

accrued salary (in cash and in kind);

payments of a social nature at the expense of the enterprise's own sources;

temporary disability benefits;

material aid;

gifts in excess of 4000 rubles;

dividends on shares of the enterprise;

material benefit from the borrowed funds received from the enterprise;

Not included in total income:

social insurance and security benefits, with the exception of temporary disability benefits;

unemployment benefit;

on pregnancy and childbirth;

caring for a child until they reach 1.5 years;

for burial;

severance pay upon dismissal in accordance with the Labor Code of the Russian Federation;

the cost of outpatient and inpatient medical care for their employees.

The total income in the taxable period at the place of main work is reduced by the following standard deductions:

3,000 rubles per month for disabled people and participants in the Great Patriotic War, disabled people from the Chernobyl nuclear power plant, Mayak Production Association, etc.;

500 rubles per month for Heroes of the Soviet Union and Heroes of the Russian Federation, as well as similar persons, disabled since childhood, as well as disabled people of groups I and II;

400 rubles per month for categories of taxpayers that are not listed in paragraphs 1 - 2, and up to the month in which their income, calculated on an accrual basis from the beginning of the tax period, exceeded 40 thousand rubles;

1400 rub. for the first and second child, until the total income reaches 280 thousand rubles. (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

3000 rub. for the third and subsequent children. This deduction is subject to restrictions on the age of the child (for a child under 18 years old, or for a full-time student under 24 years old).

If a person is entitled to more than 1 standard deduction under paragraphs 1-5, then the maximum of the deductions is granted.

The personal income tax rate is 13%. If the amount of tax deductions is greater than the amount of income for the same period, then the tax base is zero. The difference between income and deductions is not carried over to the next period.

The rate of 9% is accepted upon receipt of dividends by residents (clause 4 of article 224 of the Tax Code of the Russian Federation).

The rate is 15% - dividends received by persons who are not tax residents of the Russian Federation are taxed (clause 3 of article 224 of the Tax Code of the Russian Federation).

The rate of 30% is taxed on all income received by individuals who are not tax residents of the Russian Federation.

The rate of 35% - income in the form of winnings and prizes, the amount of savings on interest, interest income on deposits in banks, in terms of exceeding the norm, interest-free loans.

Remuneration, payment of benefits for temporary disability, bonuses are made to employees within 3 working days, including the day the money is received from the bank. The issuance of money is made by the cashier according to the payment (settlement and payment) statements.

Maintenance deductions

This type of deduction is regulated by the Family Code of the Russian Federation and Decree of the Government of the Russian Federation N 841 (hereinafter - Decree N 841). According to Decree N 841, alimony for the maintenance of minor children is withheld from all types of wages (cash remuneration, maintenance) and additional remuneration, both at the main place of work and for part-time work, which parents receive in cash (national or foreign currency) and natural form, including:

from the amount accrued at tariff rates, official salaries, at piece rates, as a percentage of the proceeds from the sale of products (performance of work, provision of services);

from all types of additional payments and allowances to tariff rates and official salaries (for work in hazardous working conditions, at night, for qualifications, combining professions and positions, temporary substitution, admission to state secrets, academic degree and academic title, length of service, length of service work);

from bonuses (remunerations) of a regular or periodic nature, as well as based on the results of work for the year;

with payment for overtime work, work on weekends and holidays;

from wages saved during the vacation, as well as from monetary compensation for unused vacation, in case of combining vacations for several years;

from the sums of regional coefficients and wage supplements;

from the amount of average earnings saved during the performance of state and public duties, and in other cases provided for by labor legislation;

from additional payments established by the employer in excess of the amounts accrued when granting annual leave in accordance with the legislation of the Russian Federation and the constituent entities of the Russian Federation;

from payment for work under contracts concluded in accordance with civil law;

In addition, the withholding of alimony is made:

from the amounts paid for the period of employment by those dismissed in connection with the liquidation of the organization, reduction in the number or staff;

with financial aid.

Alimony is withheld from the monetary allowance (maintenance) of military personnel, employees of internal affairs bodies and other categories of persons equated to them, including:

from military personnel - from salaries for a military position, for military rank, monthly and other allowances (additional payments) and other additional payments of monetary allowances of a permanent nature;

from employees of the internal affairs bodies, the State Fire Service, bodies for the control of the circulation of narcotic drugs and psychotropic substances, as well as the customs system - from the salary for a regular position, for a special rank, percentage allowances (additional payments) for length of service, academic degree, academic title and other cash payments of a permanent nature;

from military personnel and employees of the internal affairs bodies, the State Fire Service - from one-time and monthly benefits and other payments upon dismissal from military service, from service in the internal affairs bodies, the State Fire Service.

The collection of alimony from the said payments is made after the withholding (payment) of personal income tax from wages and other income in accordance with tax legislation.

Alimony is not collected:

from compensation payments related to the performance of employees of their labor duties (reimbursement of travel expenses, compensation for the use of personal property, etc.);

from one-time bonuses;

from severance pay upon dismissal;

with material assistance in connection with a natural disaster, fire, theft of property, injury, birth of a child, marriage registration, death of a close relative.

As a rule, alimony is paid by parents who are divorced. If one of them refuses to support his minor child, then the second parent has the right to demand payment of monetary amounts through the court.

Alimony from the amount of remuneration accrued to the employee is withheld monthly on the basis of a writ of execution or agreement. Parents can, without the participation of the court, resolve the issue of paying child support by concluding a written agreement certified by a notary, which has the force of a writ of execution (Article 100 of the RF IC). Writs of execution and agreements on the payment of alimony upon admission to the organization are transferred to the accountant appointed by the order of the head responsible for their storage, against receipt and are mandatory recorded in a special journal, which is kept in any form.

In accordance with Art. 8 of Law N 119-FZ, the executive document received by the institution must contain:

the name of the court or other body that issued the writ of execution;

the case or materials on which the writ of execution was issued, and their numbers;

date of adoption of a judicial act or act of another body subject to execution;

names of the recoverer - organization and debtor - organization, their addresses; surnames, first names, patronymics of the recoverer - citizen and debtor - citizen, their place of residence, date and place of birth of the debtor - citizen and place of his work;

the operative part of a judicial act or an act of another body;

date of entry into force of a judicial act or act of another body;

the date of issue of the executive document and the deadline for presenting it for execution.

The executive document must be signed by the judge (an official of another authorized body who issued the executive document) and certified with the official seal of the court (the seal of the body or person that issued it). The bailiff and the recoverer must be notified of the receipt of the executive document in the institution.

In accordance with clause 6.2 of the Regulations on documents and workflow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105, special requirements are imposed on the storage of executive documents, for example, to ensure safety, these documents must be stored in safes, metal cabinets or special premises.

Usually, the writ of execution indicates the postal details of the recipient of the alimony, therefore, their receipt at the post office on the basis of a postal order is widespread. However, the parent in whose favor child support is being withheld may wish to transfer them to a bank account or receive them at the cash desk of the institution where the defendant works. To do this, the exactor submits to the accounting department of the institution that carries out the withholding of alimony, a statement on the method of receiving them at his discretion. Within three days from the date of issuance of wages, alimony must be paid on the basis of an expense order, or transferred by mail with an accepted payment order, or transferred to a Sberbank branch to the recipient's personal account.

In the postal order, when transferring alimony by mail, on the reverse side of the coupon for the postal order, in the "For a written message" section, the month for which the alimony was collected, the number of working days actually worked by the debtor, the amount of earnings, personal income tax, calculation of withheld alimony are indicated. Alimony arrears are also reflected in the coupon.

The costs of the institution for the transfer of alimony are deducted from the debtor's salary (Article 109 of the RF IC). If the address of the recipient of the alimony is unknown, the institution shall notify the bailiff thereof. In the event of the dismissal of an employee paying alimony, the administration of the institution that withheld alimony on the basis of a court decision or a notarized agreement is obliged to inform the bailiff at the place of execution of the decision on the recovery of alimony and the person receiving them about the dismissal of the person obliged to pay alimony within three days , as well as about the new place of his work or residence, if she knows it (clause 1 of article 111 of the RF IC).

Data on all deductions of alimony, as well as on the amounts of the remaining debt, are entered into the control sheet for the writ of execution, after which the document is certified by the seal of the institution. Within three days, it must be sent by registered mail to the bailiff service or to the court at the place of residence of the debtor. According to Art. 81 of the RF IC, alimony is withheld in the following amounts:

the amount of alimony for parents by a court decision;

other deductions by court order.

Personal income tax D 70 K 68 was accrued and withheld, tax D 68 K 51 was transferred.

Deductions under executive documents: D 70 K 76, payment D 76 K 50.51.

It has been established that the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws, 50% of the wages due to the employee. If deductions are made on several writ of execution, the employee must in any case be kept 50% of wages.

When collecting alimony and serving corrective labor, the amount of deductions cannot exceed 70% of wages. This procedure also applies to deductions in compensation for harm caused by the employer to the health of the employee, in compensation for harm to persons who have suffered damage due to the death of the breadwinner, and in compensation for damage caused by a crime.

In accordance with Art. 120 of the RF IC, alimony deductions may be terminated in the following cases:

Death of one of the parties;

Expiration of the agreement on the payment of alimony;

The occurrence of the grounds provided for by the agreement on the payment of alimony.

The payment of alimony, collected in court, is terminated:

When a child reaches the age of majority (18 years) or when minor children acquire full legal capacity before they reach the age of majority (marriage, emancipation);

When adopting (adopting) a child for whose maintenance alimony was collected;

If the court recognizes the restoration of working capacity or the termination of the need for assistance of the alimony recipient;

Upon entry of a disabled former spouse in need of assistance - the recipient of alimony into a new marriage;

In the event of the death of a person receiving alimony, or a person obliged to pay them.

Employer-initiated deductions

deductions for material damage caused to the enterprise;

for unworked days of vacation granted and paid in full upon dismissal of an employee before the end of the working year;

reimbursement of the unworked advance payment issued to the employee on account of wages;

retention of timely unreturned accountable amounts;

retention for marriage and shortage.

The procedure for compensation for damage caused to the enterprise by employees depends on the form in which the relationship between them is formalized.

If the employee is not a full-time employee and performs work on the basis of a civil law contract, compensation for damage is carried out in accordance with the norms of civil law, namely Ch. 59 of the Civil Code of the Russian Federation.

In the event that an employment contract is concluded with an individual, compensation for damage is made in accordance with the Labor Code of the Russian Federation (Articles 232-234).

Employees who are guilty of causing damage to an enterprise, institution, organization, bear material responsibility only if there is direct actual damage. Liability, as a rule, is limited to a certain part of the earnings of a worker or employee and should not exceed the full amount of damage caused, except in cases specifically provided for by the legislation of the Russian Federation.

The employee “cannot be held liable in case of damage related to the normal production and economic risk. The risk is considered justified if the action taken corresponds to modern knowledge and experience, the set goal could not be achieved by other actions, and the person who took the risk took all possible measures to prevent damage.

An employee is considered guilty of causing damage if he acted intentionally or through negligence.

Direct actual damage is considered: reduction of the company's cash assets due to loss, shortage; decrease in its value due to damage; the need for additional costs for the restoration of damaged or the acquisition of new property.

According to Article 248 of the Labor Code of the Russian Federation, compensation for material damage in an amount not exceeding the average monthly salary of an employee is made by order of the enterprise administration by deducting the required amount from his salary. According to Article 246 of the Labor Code of the Russian Federation, the amount of damage caused to the enterprise is determined by actual losses, based on accounting data, based on the book value (cost) of material assets, minus depreciation according to established standards.

In case of damage (spoilage) of property, the damage includes the expenses that the enterprise actually incurred for its (her) liquidation. If it is not possible to restore the property, the amount of losses is determined taking into account the value of the damaged or damaged property remaining at the disposal of the enterprise, in particular scrap and waste.

Employee-initiated deductions

The employee must submit an application to the accounting department indicating in it a third party in whose favor the employer makes a monthly deduction.

withholding union membership dues;

withholding in repayment the amounts of previously issued loans, loans;

withholding payments for voluntary medical, property and other personal insurance;

withholding in repayment of obligations to subscribe for shares, to pay for goods (works, services) sold;

paying utility bills, paying children at school.

Deductions at the initiative of the employee and the employer cannot be more than 20% of the salary - personal income tax.

the employer has the right, but is not obliged to accept an application from the employee to deduct certain amounts from his salary and transfer them to the accounts of third parties;

the employee in his application can indicate from which income deductions are made, and from which not. For example, an employee may impose a ban on deductions from temporary disability benefits;

the employee must indicate in the application that the bank commission for the transfer of funds is also deducted from his salary.

Deductions are made from the wages accrued to the employee. The Labor Code provides that deductions from wages can be made only in cases provided for by law. Article 107 of the Labor Code establishes a list of grounds for the production of deductions. The limits and amounts of deductions from wages are determined by Article 108 of the Labor Code.

All types of deductions made from wages and other remunerations accrued in favor of employees can be divided into:

1) mandatory;

2) at the initiative of the employer;

3) at the initiative of the employee.

Let's take a closer look at these types of retention:

1) mandatory deductions are made in order to fulfill the employee's tax and other obligations. These include, in particular:

Withholding income tax calculated by the employer as a tax agent, and mandatory insurance contributions to the Social Security Fund;

Deductions on writ of execution and documents equated to them (for example, on alimony, on court verdicts on sentencing in the form of corrective labor with deduction of a certain part of wages to the state income, on decisions of bodies and officials who are granted the right to impose administrative penalties on citizens in the form of a fine, in other cases).

2) in addition to the mandatory deductions made in accordance with the law, the employer has the right to deduct other amounts from the employees' wages at his own order to pay off their debts. For example:

To return the advance paid on account of wages;

To recover amounts overpaid due to accounting errors;

To pay off an unspent and not returned in a timely manner advance payment issued for a business trip or transfer to another locality;

For economic needs, if the employee does not dispute the grounds and amount of deduction;

When an employee is dismissed before the end of the working year in which he has already received labor leave, for unworked vacation days - in cases provided for by the Labor Code;

In case of compensation for damage caused through the fault of the employee to the employer, in an amount not exceeding his average monthly earnings;

3) deductions from employees' wages for cashless payments are carried out upon their written application in order to resolve domestic, social issues, including those related to the payment of amounts under a loan agreement, utility bills, trade union dues. The transfer of monetary amounts by bank transfer is carried out simultaneously with the payment of wages to employees to the accounts of the relevant organizations by the employer free of charge or on the terms determined by collective agreements, agreements. However, it must be remembered that with each payment of wages, the total amount of all deductions cannot exceed 20% , and in cases provided for by law - 50% of the wages due to be paid to the employee. When deducting from wages for several executive documents, the employee must also be kept at least 50% of earnings. These restrictions do not apply to deductions from wages in the recovery of alimony for minor children and expenses spent by the state on the maintenance of children who are in state care. However, the employee must be kept at least 30% of earnings. In addition, it should be noted that deductions from the amounts of severance pay, compensation and other payments provided for by law, which are not levied under the law, are not allowed.

The following deductions are made from wages:

1. income tax

Paid in accordance with the legislation of the Republic of Belarus. Payers are individuals: citizens of the Republic of Belarus, foreign citizens and stateless persons permanently staying on the territory of the Republic of Belarus for more than 183 days in a calendar year.

The tax is levied on the income of individuals in cash and in kind, i.е. wages, bonuses and other remuneration associated with the performance of labor duties, including part-time jobs, etc.

Income is determined at the end of the calendar month as the total amount of all income of an individual received from all sources during the calendar month.

When determining income for tax purposes, tax deductions are deducted from it.

The tax is determined on the income of the month for which the payment is made and is withheld upon payment of the income for that month. When issuing wages in the form of an advance payment in an amount greater than is due for accrual per month, the entire amount is subject to taxation.

Consider an example of withholding income tax:

According to the payroll for May 2013:

Rozhnova N.N. has 1 dependent child.

Monthly wages amounted to 2,077,600 rubles.

for children - 155,000 * 1 (dependent) = 155,000 rubles.

for yourself - 155,000 * 1 = 155,000 rubles.

Total benefits: 310,000 rubles.

Subtract benefits from wages: 2,077,600–310,000 = 1,767,600 rubles

The amount of income tax is: 1767600 * 12% = 212112 rubles.

2. according to writ of execution.

Writs of execution are writ of execution issued by courts, as well as other documents, on the basis of which deductions are made in an indisputable manner from all types of earnings and other payments. These documents are subject to strict control over their execution.

One of the types of deductions on writ of execution is the withholding of alimony. Alimony for minor children is collected from their parents for one child -25%, for two - 33% and for three or more - 50% of the earnings or other income of parents

The head, on the basis of a writ of execution, is obliged to deduct from his salary monthly sums of established amounts and pay no later than three days from the date of issuance of wages, benefits, etc. person specified in the application or writ of execution.

Let's look at an example:

From the salary of Chepikov V.V. withhold 25% of the alimony according to the executive document issued by the court.

Trade union dues and income tax are deducted from wages in the Social Security Fund: 3,047,500 - 30,500 - 30,500 - 134,800 = 2,851,700 rubles.

We calculate the amount withheld under executive documents:

2851700 * 25% = 712900 rubles.

Total payable: 3047500 - 30500 - 30500 - 134800 - 712900 = 2138800 rubles.

1. union dues.

From the wages of workers, upon their written application, trade union dues are deducted, which are transferred to the account of the trade union organization.

Let's look at an example:

Trade union dues are withheld in the amount of 1% of the amount of accrued wages.

4. to the Fund for Social Protection of the Population.

Withholding from the wages of employees to the Social Protection Fund is made in the amount of 1% of the amount of accrued earnings, except for payments for which, according to the current rules, social insurance contributions are not made. According to the payment order, the amounts are transferred to the Social Security Fund no later than the day the salary is received.

Let's look at an example:

In the Social Security Fund, deductions are made in the amount of 1% of the amount of accrued wages.

According to the RPV, milkmaid Berezina L.A. wages were accrued for May 2013 in the amount of 2479020 rubles.

The deductions amounted to: 2479020 x 1% = 24790 rubles

5. for goods sold on credit.

Withholding is made on the basis of instructions - obligations. They indicate the name of the trade organization serving the bank, the surname, name and patronymic of the person who took the goods on credit, the total amount of the goods, broken down by payment terms. Withheld amounts are transferred to the accounts of trade organizations.

The Council of Ministers of the Republic of Belarus adopted the Decree “On deducting amounts of money from employees’ wages for making cashless payments” dated September 18, 2002. According to it, deductions from employees’ wages for making cashless payments related to the payment of amounts under a loan agreement, payment of utility bills union dues must be made on the basis of a written application from the employee. The amounts are transferred simultaneously with the payment of wages to employees to the accounts of the relevant organizations free of charge or under the conditions specified in the collective agreement. The organization does not have the right to use the withheld amounts for other purposes.

The current legislation of the Republic of Belarus provides that the amount of deductions from the wages of employees cannot exceed 50% of their earnings.

All types of deductions are reflected in the payroll.

It is advisable to take into account the issuance of wages to temporary workers employed in animal husbandry in separate timesheets and calculation of accrual of earnings to employees, in a separate payroll sheet and in a separate summary sheet for settlements with workers in animal husbandry, since wages for temporary workers are taken into account on account 76 and in posting No. 12 is reflected separately.

It would be better if the accounting was automated. This would simplify the complexity of calculations and reduce the paperwork.

Wages are divided into those due to the employee for his work (accrued) and received “on hand” (paid after taxes and other types of payments have been deducted). Thus, wages perform the functions of reimbursing the employee's labor costs and stimulating interest in efficient and high-quality work. From this we can conclude that it must correspond to the quantity and quality of labor.

In some cases, an employment relationship may require deductions from the employee's wages. The current legislation provides for various types of deductions from wages under the Labor Code of the Russian Federation - they can be carried out both on writ of execution and on the initiative of the employee or employer, depending on the situations and the existing grounds. At the same time, both accountants and employers, as well as the employees themselves, from whose earnings funds will be withheld, should know exactly the procedure for making deductions from wages and the grounds on which they will be made.

What is deduction from wages according to the Labor Code of the Russian Federation - legislative norms

The current legislation provides that in some cases, deductions can be made from the salary of an employee. This procedure is most often associated with the need to reimburse certain funds at the expense of the employee. At the same time, the procedure for its implementation is precisely fixed in the provisions of the current legislation, and the main document regulating this aspect of legal relations is the Labor Code. In particular, deductions from wages under the Labor Code of the Russian Federation are considered by the following articles of the said document:

• Art. 130. The provisions of this article govern the provision of certain guarantees to all workers on Russian territory in matters of wages. One such guarantee is the limitation of the amount of deductions from their wages.
• Art. 136. The regulatory information set out in this article requires the employer to indicate, when transferring wages to an employee, all deductions made from wages, as well as the grounds for carrying out this procedure.
• Art. 137. Its principles provide for the limited nature of deductions from an employee's salary, and also provide for a strict list of grounds on which funds can be withheld from an employee's earnings to pay off debts directly to the employer. In addition, this article also assumes the use of other regulatory documents of a federal nature for their application in matters of deductions from an employee's earnings.
• Art. 138. This article regulates the limiting size and amount of deductions made from wages. In particular, it provides for the possibility of deducting no more than 20 percent of an employee's earnings from his salary in general cases, for example, when he is financially liable to the employer, and no more than 50 percent of earnings in situations provided for by individual federal laws, for example, under executive sheets. In the event that deductions are made on grounds such as compensation for harm to health, payment of alimony or serving corrective labor, their amount can be up to 70 percent of the employee's earnings.
• Art. 240. The principles set forth in the said article give the employer an unconditional right to refuse to recover damages caused to him and to make appropriate deductions.

As can be understood from the above standards, deductions from wages can be regulated by other regulatory documents. Therefore, both employers and employees should familiarize themselves with the following regulations:

Types of deductions from wages

Based on the regulatory framework of the current legislation, it is possible to single out the main types of deductions from wages. At the same time, the main criterion for such a division is the mandatory nature of such contributions. Accordingly, deductions from wages by type can be divided into:

• Mandatory or unconditional. Making such deductions is the direct responsibility of the employer and their appointment does not require the consent of the employee.
• At the initiative of the employer. The employer has the right to withhold payments from the salary of an employee if he caused direct damage to his property or property of third parties in the course of an employment relationship. At the same time, the consent of the employee is also not required, but the employer is not obliged to make such deductions and may refuse them without consequences.
• At the initiative of the employee. In some cases, the employee himself may ask for deductions from wages. The purpose of such actions may be to reduce the burden on the employee. At the same time, it should be remembered that in some situations the employer does not have the right to refuse the employee to conduct deductions, and in others they are carried out only with the consent of both parties to the employment relationship.

Given the large number of possible grounds for deductions from wages, their various types should be considered in more detail.

Mandatory and unconditional deductions from wages

Mandatory deductions are those that neither the employee nor the employer can refuse. Accordingly, most often the basis for making such deductions are the orders of the relevant state authorities - courts, executive bodies or other instances. Documents that clearly indicate the need for mandatory deductions from wages include:

Failure by the employer to take into account and execute the above documents may already lead to the imposition of liability on the employer himself.

Withholding from wages at the initiative of the employee

In some cases, the initiator of the procedure for deduction from wages may be the employee himself. For example, it may simply be more convenient for employees if the funds needed for various purposes are deducted from their wages directly. At the same time, the employer is not always obliged to fulfill such a requirement of the employee, but in some cases he is not entitled to refuse to fulfill it. In general, employee-initiated deductions from wages may be made for the following purposes:

• Payment of union dues. If an employee is a member of a trade union, he has the right to require the employer to withhold the amount of established trade union dues directly from wages. This is the only basis for deduction from the salary at the initiative of the employee, on which the employer has no right to refuse the employee.
• Donations to charities. Some employees may participate in various charitable organizations, and at the same time, for greater convenience, ask the employer to deduct a certain amount of funds in their favor.
• Insurance payment. Another option for making deductions from wages is paying for the services of insurance companies - for many employees, this method is the simplest and most convenient option.
• Loan payments. Some financial institutions may offer the possibility of direct repayment of loans from the employee's salary - however, this also requires the consent of the employer.

In general, in most cases, employers do not refuse employees to carry out the requested deductions from wages. In this case, the employee has the right to write to the employer an application to cancel the deduction at any time.

Employee-initiated deductions are still considered deductions and are taken into account when calculating total deductions. However, they belong to the last category of deductions in importance and should be ignored if the total amount of claims on the employee exceeds the established percentage in relation to the salary.

Employer-initiated payroll deductions

Most often, deductions from wages at the initiative of the employer are carried out in connection with carrying. At the same time, it is necessary to remember the limits of liability and take them into account when assigning deductions. In addition, in the process of carrying out labor activities, there may be other cases when it is necessary to withhold funds from the employee’s salary, which may not always imply that he has liability. In general, most often, at the initiative of the employer, deductions from wages are made in the following cases:

An important fact - the procedure for deductions for fuel, communications, enterprise products, should be provided for in local regulations,orwith an employee. At the same time, the provisions of these documents cannot contradict the established requirements of labor legislation.

How to make a deduction from an employee's salary - procedure

In many cases, deductions from wages are the direct and immediate responsibility of the employer, but this procedure is far from always carried out in the required manner. The procedure for deducting funds from an employee's salary may vary depending on the basis on which it is carried out, however, the general regulations are the same in all cases. It looks like this:

• The employer or accounting department receives a document with the grounds for holding the withholding. If it is carried out at the initiative of the employer, this may be a separate order. In case of deductions under writ of execution and in other cases of mandatory recovery of funds, as well as at the initiative of an employee, a separate order is not needed, unless it is prescribed in internal regulations.
• The employee is charged wages and the calculation of all due deductions and deductions. At the same time, personal income tax is calculated from the total amount of the employee’s earnings, and all other deductions are deducted from the salary after taking into account personal income tax. This also takes into account tax deductions - therefore, deductions in most cases relate to the total income of employees.
• The employer conducts withholding personal income tax from the employee.
• The employee is paid his salary minus all applicable deductions.
• The employer, if the deduction is made in favor of third parties, within three days after the payment of wages, ensures the transfer of funds to the required current accounts.

Mandatory deductions must be made with each payment of wages and income equivalent to it, while others may require a different procedure.

At the moment, employers quite often practice deductions from an employee's salary for various reasons. Let's consider this issue in more detail.

Deductions from wages can be made in the cases specified in Art. 137 of the Labor Code of the Russian Federation (or other federal laws).

Retention can be categorized as:

• mandatory;
• carried out at the initiative of the employer;
• carried out by agreement between the employee and the employer.

Holds are limited. According to the total amount of all deductions for each payment of wages, it cannot exceed 20%, and in cases provided for by federal laws - 50% of its amount.

Deductions from wages when serving corrective labor, recovering alimony for minor children, compensating for harm caused to the health of another person, compensating for harm to persons who have suffered damage due to the death of a breadwinner, and compensating for damage caused by a crime can be up to 70% of wages.

Notes: Deductions from wages under executive documents are calculated from the amount remaining after tax withholding.

Withholding from the income specified in Article 101 of the Federal Law of 02.10.2007 N 229-FZ "On Enforcement Proceedings" is prohibited.

Mandatory deductions

Mandatory deductions include:

1. Personal Income Tax. According to the provisions of Art. 226 of the Tax Code of the Russian Federation, organizations are obliged to make deductions from the taxpayer's income and pay the amount of personal income tax. When calculating personal income tax, one should take into account income exempt from taxation, provided for in Art. 217 of the Tax Code of the Russian Federation. In addition, the employee's taxable income is reduced by the amount of the standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation.

Tax rates are set by Art. 224 of the Tax Code of the Russian Federation.

If it is impossible to withhold the calculated amount of the institution’s tax from the employee’s salary, the employer is obliged, no later than 1 month from the end date of the tax period in which the relevant circumstances arose, to inform the taxpayer and the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the tax amount.

2. Deductions under executive documents. Withheld by the employer from wages (or other periodic payments), from the moment of receipt of executive documents. Transfers of withheld funds must be carried out no later than 3 days from the date of payment of wages. Transfer and transfer of funds are made at the expense of the debtor.

Note: An executive document on the collection of periodic payments not exceeding twenty-five thousand rubles in the amount may be sent to an organization or other person paying the debtor wages, pensions, stipends and other periodic payments directly by the collector.

Deductions from wages at the initiative of the employer

Article 137 of the Labor Code of the Russian Federation defines a list of cases in which an employer can deduct from an employee's salary.

Withholding is allowed only with the consent of the employee, otherwise this issue can only be resolved in a lawsuit. The decision to withhold the employer has the right to take no later than a month from the date of discovery of the fact of excessive payment (Article 137 of the Labor Code of the Russian Federation).

1. Reimbursement of the unworked advance payment issued to the employee on account of wages.

Because labor legislation does not provide for the possibility of paying an employee for time not yet worked by him, the employee is obliged to return the overpaid amounts in the event of:

• dismissal;
• counting error;
• if the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part 3);
• if the salary was overpaid to the employee in connection with his illegal actions (established by the court).

2. Repayment of an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases.

In cases established by law, the employer may issue a cash advance for travel expenses or for expenses associated with transferring to work in another locality (clause 6.3 of Instructions of the Bank of Russia dated 11.03.2014 N 3210-U). In turn, the employee is obliged to submit to the employer a report on expenses, attaching supporting documents no later than 3 working days after the expiration of the period for which the cash was issued, or from the date of entry to work.

If the employee has not returned the unspent amount of the advance within the prescribed period, the employer has the right to withhold it from the employee's salary ().

3. Reimbursement of amounts overpaid to an employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes (commission on labor disputes, court) recognizes the employee's guilt in failure to comply with labor standards (155 of the Labor Code of the Russian Federation) or simple (part 3 of article 157 of the Labor Code of the Russian Federation).

Note: A computer program crash is not a counting error.

In these cases, the employer has the right to decide on deductions from the employee's wages. For this, 2 conditions must be met:

• withholding must be made no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments;
• the employee does not dispute the grounds and amounts of deduction.

In case of non-compliance with any of the conditions, the recovery of funds is possible only in court.

Note: Overpaid wages due to incorrect application of labor legislation or other acts containing labor law norms cannot be reduced by this surplus (part 4 of article 137 of the Labor Code of the Russian Federation).

4. Upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. In this option, there are certain nuances depending on the grounds for dismissal. Deductions for unworked vacation days are not made if the employee leaves for the following reasons:

• reduction in the number or staff of employees of the organization (paragraph 2 of part 1 of article 81);
• liquidation of the organization (clause 1 part 1);
• reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1);
• refusal to transfer to another job, which is necessary for him in accordance with a medical certificate issued in the manner prescribed by federal laws, other regulatory legal acts of the Russian Federation, or the absence of an appropriate job for the employer (clause 8, part 1, article 77 of the Labor Code of the Russian Federation);
• change of the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
• recognition as completely incapable of work in accordance with a medical certificate issued in the manner prescribed by federal laws and other regulatory legal acts of the Russian Federation (clause 5, part 1, article 83);
• conscription for military service or assignment to an alternative civilian service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
• death, recognition as dead or missing (clause 6, part 1, article 83);
• the onset of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophes, natural disasters, major accidents, epidemics, etc.), if this circumstance is recognized by the decision of the Government of the Russian Federation or the state authority of the corresponding subject of the Russian Federation (clause 7, part 1, article 83 ).

5. Recovery from the guilty employee of the amount of material damage caused to the employer.

In accordance with the provisions of Art. 241 and 242 of the Labor Code of the Russian Federation, an employee may be held liable. Cases in which an employee may be held liable are established in Art. 243 of the Labor Code of the Russian Federation. The amount of damage recovered by the employee cannot exceed the average monthly earnings (). Recovery of a larger amount is possible only by decision of the court.

Note: For the recovery of damage caused by the employee, the employer may apply to the court within 1 year (Article 392 of the Labor Code of the Russian Federation).