Current labor legislation contains a requirement, when paying wages, to notify each employee in writing about the components of wages and deductions made, as well as the total amount of money to be paid (Article 136 of the Labor Code of the Russian Federation). This information is provided by issuing a so-called payslip. Let's consider the issues related to it.

The payslip must include the following information:

1. on the components of wages due to the employee for the relevant period. For example, salary, rate, number of hours, bonuses, allowances, additional payments, coefficients, etc.;
2. the amount of vacation pay, sick leave, dismissal payments and (or) other payments due to the employee;
3. the amounts of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages (Article 236 of the Labor Code of the Russian Federation);
4. the amount of deductions made, indicating the grounds (alimony, personal income tax, deductions at the request of the employee);
5. the total amount of money to be paid.

The payslip cannot contain only the total amount accrued and the amount withheld. It should indicate complete and reliable information about what exactly the wages received by the employee consisted of, in order to ensure control over the employer’s compliance with the working conditions stipulated by the employment contract. A similar opinion was expressed, for example, by the court in the appeal ruling of the Magadan Regional Court dated September 2, 2015 No. 33-922/2015 in case No. 2-2695/2015.

Payslip form

The current legislation does not provide for either a mandatory or recommended form of pay slip. Therefore, the employer must independently develop it on the basis of Art. 136 of the Labor Code of the Russian Federation and approved taking into account the opinion of the representative body of workers in the manner established by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations.

The use of a pay slip form not approved by the employer, or incomplete or incorrect reflection of all necessary information on it, is a violation of labor legislation and may entail liability under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (resolution of the Supreme Court of the Russian Federation dated December 23, 2010 No. 75-AD10-3, decision of the Perm Regional Court dated February 24, 2014 No. 7-271-2013-21-185-2014). And if such a violation is committed repeatedly - under Part 4 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

By the way, the absence of an approved settlement form in an organization will not help it in resolving legal disputes with employees.

Arbitrage practice

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The court will accept as evidence of the employer’s guilt any payslip, even if not approved by the employer (appeal ruling of the Trans-Baikal Regional Court dated June 25, 2014 No. 33-2498-2014).

It is not necessary to certify payslips with the signature of the person responsible for issuing them or the head of the organization, as well as the seal of the organization, since such an obligation is not contained in the current legislation and the payslip is not one of the documents that must be properly certified. However, such actions are not prohibited, and if desired or at the request of the employee, pay slips can be certified.

Arbitrage practice

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Courts can also request certified payslips, because the absence of a seal does not allow identifying the person who issued the corresponding document (appeal ruling of the Supreme Court of the Republic of Bashkortostan dated May 29, 2014 No. 33-5719/2014).

When to issue a payslip

A payslip should be issued when paying wages (Article 136 of the Labor Code of the Russian Federation). The legislation does not stipulate at what exact moment, therefore the period and procedure for issuing should be determined within the organization independently and enshrined in a local regulatory act. Establishing a method for communicating information on a pay slip to an employee is the prerogative of the employer (appeal ruling of the Magadan Regional Court dated 09/02/2015 No. 33-922/2015 in case No. 2-2695/2015, letter of Rostrud dated 03/18/2010 No. 739-6-1) .

In this case, wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, and employment contract (Article 136 of the Labor Code of the Russian Federation). So, It is enough to issue payslips when calculating and paying salaries for the second half of the month, when all its components are determined, since when paying wages for the first half of the month (the so-called advance), its individual components may not yet be determined.

To the question Do I need to issue payslips when paying vacation pay?, Rostrud, in a letter dated December 24, 2007 No. 5277-6-1, responded that since payment for vacation based on average earnings is not a payment of wages, there is no reason to specifically issue a pay slip to the employee when paying vacation amounts. And here When dismissing an employee, the pay slip should be issued on the day of dismissal, because upon termination of an employment contract, the employer is obliged to make a final settlement with him in the form of wages and other amounts due to the employee on the day of dismissal (Article 140 of the Labor Code of the Russian Federation).

The procedure and conditions for issuing pay slips do not depend on the method of payment of wages; they must be the same for both transfer to bank salary cards and when issuing cash from the cash register. When determining the procedure for issuing pay slips, you should remember that it contains the employee’s personal data, the disclosure of which is not allowed (Article 88 of the Labor Code of the Russian Federation, Article 7 of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”).

Consequences of failure to issue a payslip

Failure to issue a pay slip falls under the violation of labor legislation and other regulatory legal acts containing labor law norms (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). A fine in the amount of 1,000 to 5,000 rubles may be imposed on an official, and on an organization - from 30,000 to 50,000 rubles. Penalties increase if the violation was committed by a person who had previously been subjected to administrative punishment for a similar administrative offense (Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Thus, for an official the maximum fine can increase to 20,000 rubles, for an organization - up to 70,000 rubles. In addition, the responsible employee may be disqualified for a period of one to three years.

For your information

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A person who has been assigned an administrative penalty for committing an administrative offense is considered subject to this punishment from the day the decision on the imposition of an administrative penalty enters into legal force until the expiration of a year from the date of completion of its (resolution) execution (Article 4.6 of the Code of Administrative Offenses of the Russian Federation).

Another important point. If the employee decides to file a claim with the employer in court, then file a statement of claim in accordance with Art. 392 of the Labor Code of the Russian Federation, he has the right within three months from the day he learned or should have learned about a violation of his right, and in disputes about dismissal - within a month from the date he was given a copy of the dismissal order or from the day the work book was issued. And if an employee is late in filing an application, the organization will be able to declare in court that the deadline for filing a lawsuit has been missed and thus avoid further proceedings. The date of confirmation of such a period is precisely the date of issue of the pay slip. Accordingly, a pay slip not issued to an employee may delay the date of “violation of one’s right” for an indefinite period.

Confirmation of the issue of pay slips

Pay slips are provided to employees, but the question often arises of how to confirm the very fact of their issuance and the fact that they are issued regularly. Indeed, during an inspection, a precedent may arise when inspectors request this information, or in case of litigation, when the fact of issuing pay slips to employees will have to be confirmed in court.

The current legislation, again, does not provide for this point and, therefore, the employer will have to take care of this. In other words, think over the most optimal method of confirmation for him and enshrine it in a local regulatory act.

In practice, employers use the following methods:

Issuing copies

According to Art. 62 of the Labor Code of the Russian Federation, upon a written application from an employee, the employer is obliged, no later than three working days from the date of filing this application, to provide him with copies of documents related to work. Payslips can be classified as work-related documents, and, therefore, the employer does not have the right to refuse to issue them.

Storing payslips

Pay slips for the issuance of wages must be stored subject to an audit (audit) for 5 years, and in the absence of personal accounts - 75 years (Article 412 of the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, with indicating the shelf life, approved by order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558). Also, a copy of the printout of the pay slip, containing data on the components of wages, the amount and grounds of deductions made, and the total amount of money to be paid, is monthly deposited (pasted) into the employee’s personal account (by) on paper.

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Galina Izotova, head of the legal service of the audit company MKPTs

HR specialists and accountants are unanimous: it’s time to change the form of the pay slip. We widely use modern technologies in work and in life, but the law still requires a mandatory written form of payslip. This issue is also raised on the website Onlineinspektsiya.rf, where there is a discussion of the excessive requirements of labor legislation. It would be logical to provide for the possibility, by agreement between the employee and the employer, to issue a pay slip in electronic form, sending it to the employee’s personal or corporate email. This way, the employee will quickly and in a convenient format receive information about the accruals made to him, and the employer will significantly save time and other resources: there will be no need to print pay slips or send them by mail, when it is impossible to hand over a pay slip for one reason or another. In addition, sending payslips to employees by e-mail is much easier than issuing them against signature when paying monthly salaries. Some employers believe - and, I note, erroneously - that, having changed the procedure for paying wages from cash to non-cash payment, they should not issue pay slips to employees (especially in the case when the employee receives a message on his mobile phone about the transfer of funds to his account from the employer , which indicates the specific amount of the amount). The obligation to inform employees about the wages accrued and paid to them, about all its components, as well as about the amount of deductions, has not been canceled. The same opinion is shared by specialists of the Federal Service for Labor and Employment in the comments on the website Onlineinspektsiya.rf. Not long ago, a question was asked through this service: “Payment of wages has been transferred to the card. Since then I have no control over my salary. Should the accounting department provide an individual printout of accruals every month? Rostrud specialists responded: “When paying wages, the employer is obliged to issue you a payslip. The pay slip contains information about the total amount to be paid and all its constituent parts.”

Employers are required to inform employees about what their earnings are made of. To do this, you need to issue a payslip. We'll tell you how to formalize it correctly and how many times a month to issue it, taking into account the latest clarifications from the Ministry of Labor.

In accordance with the labor legislation of the Russian Federation, employers are required to inform all their employees about earnings accruals. To do this, employees are sent or given a pay slip.

However, since the procedure for notifying an employee about the components of a salary is not regulated by the Labor Code of the Russian Federation, questions often arise regarding the issuance of slips - their correct execution and the procedure for providing them to employees. We'll tell you how to properly issue notices to employees.

How to issue a pay slip

For failure to issue salary slips to employees, the organization faces a fine of 30 to 50 thousand rubles, and the employer-individual entrepreneur (company official) - from 1 to 5 thousand rubles (Clause 1 of Article 5.27 of the Administrative Code). See below how to correctly issue pay slips in 2019:

Issue payslips to employees at least once a month. Employers do not need to issue payslips to employees twice a month. There is no such obligation in the Labor Code. To inform the employee about the components of the salary, it is enough to issue a pay slip once a month. This conclusion was reached by the Ministry of Labor in letter dated May 24, 2018 No. 14-1/OOG-4375

The form of the payslip must be approved by local regulations. The form of the sheet is not normatively approved, so the employer has the right to approve it independently by a separate order. You can use a certificate form from an accounting program or develop your own. The main thing is to approve the form used in the manner established for the adoption of local regulations. The use of an unapproved form is the basis for collecting a fine for violation of labor laws.

A payslip is issued for the corresponding period only indicating all amounts accrued to the employee and deducted from income. Incomplete filling is a violation of the Labor Code of the Russian Federation.

The pay slip indicates (Article 136 of the Labor Code of the Russian Federation):

1. Components of salary for the corresponding period (salary, allowances, bonuses, coefficients, etc.);
2. Other accruals (sick leave, compensation for delayed salaries or other payments);
3. Deductions from wages and their reasons (personal income tax, alimony, etc.);
4. Total amount to be paid.

Pay slips can be issued both in paper and electronic form. The Labor Code does not contain rules that would determine the procedure for issuing salary notices to employees, so sheets can be issued in printed (paper) form or sent by e-mail, if such a procedure is enshrined in an employment contract, collective agreement or other local regulatory act (letter from the Ministry of Labor dated February 21, 2017 No. 14-1/OOG-1560).

Using regular email is not secure. The employer transfers the employee's personal data. To prevent their leakage, it is safer to use special programs. True, they are not free.

There is no need to certify pay slips with a seal or signature. The Labor Code does not require affixing a seal or signatures to them. However, if the employee asks or you present documents as evidence in court, then you can certify them. This is not a violation.

There is no need to issue a payslip when paying vacation pay. Vacation pay is not a salary, so the employer is not required to issue a notice. But upon dismissal, the employee is paid all due amounts, including salary, so it is mandatory to issue a sheet on the day of dismissal.

The fact of issuing pay slips must be documented. There are three options here:

• keep a journal for issuing pay slips, where employees will sign;
• add a separate column to the payroll for employees to sign for receipt;
• make a form of a sheet of two parts - one of them with the employee’s signature remains with the organization.

UNP Council

It’s safer to immediately specify the procedure for working with payslips in a local regulatory act, for example, in the regulations on wages. It can specify the form of notification, frequency and method of issuance.

For failure to issue salary slips to employees, the organization faces a fine of 30 to 50 thousand rubles, and the employer-individual entrepreneur (company official) - from 1 to 5 thousand rubles (Clause 1 of Article 5.27 of the Administrative Code).

How to confirm the issuance of salary slips in 2019

The company where our reader works was fined 50 thousand rubles by a labor inspection for failure to issue pay slips. In fact, the chief accountant issued them, but did not record this anywhere. We asked colleagues how they confirm that they inform employees about accruals.

15%
We leave a tear-off part of the sheet with the employee’s signature

“We added a tear-off part to the leaflet form, on which employees sign that they received the document,” says Marina Zhideleva, chief accountant of NordStar LLC, Moscow. “We store the tear-off spines with signatures in a separate folder in the archive.”

39 %
Keeping a journal of leaflets

“We have started a special log of sheets,” shares Elena Vladimirova, chief accountant of Tekhno-Krona LLC, Perm. “Employees sign in it when they pick up their sheets from the accountant. If the employee was sick or on vacation on the day of issue ", this is immediately clear from the magazine. As soon as the employee returns, we ask him to pick up the sheet and sign it."

46 %
Workers sign the payroll

“We give our employees salaries in cash,” says Anna Soboleva, chief accountant of ElElectronics LLC, St. Petersburg. “That’s why we added a special column about receiving the slip in the payroll sheet. Employees sign it when they come to collect their salaries.”

How are second copies of leaflets stored?

The Ministry of Finance clarified that institutions are not required to store second copies of payslips (letter dated April 14, 2016 No. 02-06-05/21573). But commercial companies can apply the same rules. After all, the Labor Code of the Russian Federation does not oblige employers to make two copies of documents. We decided to ask our colleagues how they store duplicates.

10% We keep the second copies with the employee’s signature “We make two copies of the sheet and ask the employees to sign on the second,” says Valentina Kirillova, chief accountant of Voskhozhdenie LLC, Ufa. “The signature confirms that we notified the employee about the components of the salary.” .

26% We store copies without signatures “We print two sheets. We give one to the employee, and the other we file in personal accounts,” says Ekaterina Fadeeva, chief accountant of TorgSib LLC, Naro-Fominsk. “Inspectors may require duplicates, so we are always ready give them."

64% We do not store duplicate sheets “We make one copy of the sheet and give it to the employee,” shares Anfisa Samoilova, chief accountant of Raduga LLC, Omsk. “We can always print copies from the program.”

M.G. Moshkovich, lawyer

Secrets of the payslip

Why does an organization need pay slips and how to properly issue them to employees

Even completely law-abiding organizations often do not issue pay slips to employees when issuing wages. They say that the wages are fair, we pay on time - why translate the paper again? If an employee asks, we will immediately print out a sheet for him. And some employers, to be honest, do not even know that they have such an obligation.

Therefore, today we will understand what a pay slip is and why the organization and the employee need it.

Why does an employee need a pay slip?

The purpose of issuing a pay slip is to inform the employee about what the next salary amount he receives consists of. After all, we find out the total amount this way, when we receive money from the cashier or when it “arrives” on the card. But what is what is not always clear.

It can be assumed that some employers deliberately avoid issuing pay slips in order to avoid “unnecessary” questions. The employee will study his sheet and begin to wonder: where is the overtime payment, why the bonus has become smaller, etc.

Why is payslip important for an organization?

Pay slips are provided by the Labor Code Art. 136 Labor Code of the Russian Federation, therefore, when checking, the labor inspector will mark their failure to issue them as a violation and punish the organization clause 3.7 of Appendix No. 2 to the Methodological Recommendations, approved. By Order of Rostrud dated November 25, 2011 No. 280; Resolution of the Samara Regional Court dated May 6, 2014 No. 4a-275/2014.

WE WARN THE MANAGER

Penalty for failure to issue a payslip can amount to: from 1 thousand to 5 thousand rubles. for a director or individual entrepreneur, from 30 thousand to 50 thousand rubles. for organization and Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation. And if the director is caught in this violation again within a year from the date of payment of the fine, they may be disqualified Part 2 Art. 5.27, Art. 4.6 Code of Administrative Offenses of the Russian Federation; Review of the Armed Forces, approved. By Resolution of the Presidium of the Supreme Court dated 03/07/2007 (issue 8).

However, this is not the most important thing. A fine, of course, is an unpleasant thing, but labor inspectors rarely come with inspections. The issuance of pay slips is important in another aspect - in case an employee goes to sue you, believing that he was underpaid. The fact is that according to the law, a citizen must file a claim in a very short time and Art. 392 Labor Code of the Russian Federation:

• for disputes about dismissal - within 1 month from the date of delivery of a copy of the dismissal order or from the date of issue of the work book;
• for other labor disputes - within 3 months from the day the employee learned or should have learned about the violation of his rights.

If an employee is late in filing an application, the organization will be able to declare in court that the deadline for going to court has been missed and thus avoid further proceedings. But many judges believe that the employee could not have known about the violation of his rights regarding wages, if the payslip was not issued. Therefore, they count the period not from the date the disputed amount was paid to the employee, but from the date when he learned from other sources that he was offended.

For example, an employee quit on December 29, 2012 and through the court demanded to pay her overtime for May - December 2012. The employer tried to recoup at least part of the amount (May - September), pointing out that 3 months had passed since the payment of wages for these months. However, the court decided this: since pay slips were not issued, the employee could not know the composition of the amounts paid to her. She learned about the violation of her rights only upon dismissal and went to court within a month after it. The organization was also charged compensation for late payment, moral damages and legal expenses. Appeal ruling of the Voronezh Regional Court dated July 2, 2013 No. 33-3271.

In another case, a woman resigned on July 31, 2012. And only in September 2012, when other workers went to court, did she find out that her salary for the period 2010-2012 was also paid. accrued without the Ural coefficient. Formally, she missed the deadline for going to court, but the court reinstated it, pointing out that the plaintiff did not receive pay slips and had no opportunity to find out about the underpayments. As a result, the employer was charged with the debt for the entire period, compensation for moral damages and attorney fees. Determination of the Sverdlovsk Regional Court dated February 22, 2013 No. 33-1620/2013.

Another employee generally referred to the story of colleagues about the incorrect calculation of severance pay. A few months after his dismissal, they informed him: when calculating average earnings, the amounts of bonuses paid were not taken into account. The employer could not prove otherwise, and a pay slip was not issued upon dismissal. Therefore, the court decided that 3 months should be counted from the date when, according to the citizen, his former colleagues “enlightened” him. The claim was satisfied Appeal ruling of the Khabarovsk Regional Court dated June 13, 2012 No. 33-4044/2012.

Thus, the conclusions are as follows:

• <если> pay slip is issued the employee only has 3 months after the date of issue to sue you for wages. If you are late, you simply declare in court that you missed the deadline for filing an application and the claim will not be considered on the merits. Appeal ruling of the Court of the Yamalo-Nenets Autonomous District dated 08/07/2014 No. 33-1800/2014. Of course, if the judge does not see any valid reasons for reinstating the term;
• <если> pay slip is not issued, The time for an employee to go to court is unlimited. He will cite in court any source from which he learned about the violation of his rights, and it will be difficult for you to refute this. And even if the trial ends in your victory, money and time will be wasted on court hearings.

By the way, a payslip can also be useful in tax disputes. It can be used to confirm, for example, labor costs incurred. Resolution of the Federal Antimonopoly Service of the Moscow Region dated May 22, 2013 No. A40-91515/12-115-603.

What is included in the payslip

The payslip must show the following amounts: Art. 136 Labor Code of the Russian Federation:

• components of wages due to the employee for the relevant period. That is, for example, salary, allowance, bonus, coefficient, etc.;
• other accruals to the employee, including sick leave, compensation for delayed wages or other payments Art. 236 Labor Code of the Russian Federation;
• deductions from wages indicating the grounds, for example personal income tax or alimony;
• the total amount of money to be paid.

It is important to comply with these requirements, since incomplete completion of the pay slip is also a violation of the Labor Code.

Accrued contributions to funds do not need to be shown on the payslip, except for the following situation. Employees can apply to withhold additional contributions from them to the Pension Fund, and the employer has the right to join and also charge additional contributions in their favor. Articles 5, 8 of the Law of April 30, 2008 No. 56-FZ. If this is your case, then such employees must be informed both about the additional contributions to the Pension Fund withheld, and about the additional payments made by the organization for them. Since this is supposed to be done simultaneously with the provision of a payslip part 8 art. 9 of the Law of April 30, 2008 No. 56-FZ, then it is better to simply include this information on their sheets.

How to draw up a payslip

The form of the payslip is not normatively approved, but it is available in any accounting program. You can use it or develop your own.

The main thing - do not forget to approve the form used in the manner established for the adoption of local regulations in Art. 136 Labor Code of the Russian Federation. After all, the use of an unapproved form of pay slip is also a basis for collecting a fine for violating labor laws. Resolution of the Supreme Court of December 23, 2010 No. 75-AD 10-3; Decision of the Perm Regional Court dated February 24, 2014 No. 7-271-2013-21-185-2014.

But for the employee the fact of approval of the form is not important. The court will accept the unapproved sheet as evidence unless the organization proves that they used a different form. Appeal ruling of the Transbaikal Regional Court dated June 25, 2014 No. 33-2498-2014. Therefore, do not hope that an unapproved form will help you win a dispute with an employee.

The form is approved by the employer with the following order.

Limited Liability Company "Ramses"

ORDER

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

I ORDER:

1. Approve the form of the pay slip - Appendix No. 1 to the order.

3. Appoint accountant A.S. Kiriyenko is responsible for issuing pay slips to employees on the day of payment of wages.

I have read the order:

If you have a trade union organization in your company, you must first send there a draft payslip form and obtain the trade union’s motivated opinion on this form in the same manner as when agreeing on local regulations in Art. 372 Labor Code of the Russian Federation.

The entire procedure should be repeated if you Articles 8, 138 of the Labor Code of the Russian Federation:

• <или>we changed the program and the form of the sheet in the new version is different;
• <или>made changes to the independently developed form.

Let's show you how to fill out a pay slip using an example.

Example. Filling out an employee's pay slip

/ condition / Sergienko Irina Aleksandrovna works at Component LLC as the head of the consulting department on a 40-hour work week. Her salary is 50,000 rubles. per month. In accordance with the bonus regulations, in October she is entitled to a monthly bonus in the amount of 20% of her salary.

From October 1 to October 5 I.A. Sergienko was on sick leave. The amount of disability benefits was 11,560 rubles.

On November 5, she was paid her salary for the second half of October, and also paid for the period of incapacity for work.

/ solution / Let's calculate the salary for the time actually worked in October. It will be 43,478.26 rubles. (RUB 50,000 / 23 working days x 20 working days).

The bonus for time worked will be 8695.65 rubles. ((RUB 50,000 x 20%) / 23 working days x 20 working days).

The amount of personal income tax for October from the accrued amounts will be 8285 rubles. ((RUB 43,478.26 + RUB 11,560 + RUB 8,695.65) x 13%).

The amount of salary payable on November 5 will be 23,888.91 rubles. (RUB 43,478.26 + RUB 8,695.65 – RUB 8,285 – RUB 20,000).

Let's fill out the pay slip.

Is the seal and signature of the responsible person required on the payslip? The law is silent about this, and in practice they are usually not used. We contacted Rostrud for clarification.

FROM AUTHENTIC SOURCES

Deputy Head of the Federal Service for Labor and Employment

“ There is no need to certify payslips with a seal and signature when issued to employees on a monthly basis; there is no such requirement in the Labor Code. There is no need to do this in the case when an employee asks to be given pay slips upon dismissal in accordance with Art. 84.1 Labor Code of the Russian Federation. It seems that the payslip is not one of the documents that must be properly certified.”

Well, the purpose of compiling leaflets is indeed purely informational, so it’s really not worth putting a stamp and signature on them regularly. But if the employee asks or you present the sheets as evidence in court, then you can assure that there is no violation. There were cases when judges did not accept pay slips, indicating that without a seal it was impossible to determine who issued such a document. Appeal rulings of the Supreme Court of the Republic of Bashkortostan dated May 29, 2014 No. 33-5719/2014, dated May 29, 2014 No. 33-5742/2014.

When should you issue a payslip?

By law, a payslip must be issued when paying wages, and wages, as a general rule, are paid at least twice a month. Art. 136 Labor Code of the Russian Federation. However, Rostrud believes that it is enough to issue slips only when the second part of the salary is paid, indicating all amounts paid in the current month.

FROM AUTHENTIC SOURCES

“ When paying wages for the first half of the month (advance), its individual components may not be determined and, thus, payslips will not contain comprehensive information about wages. Therefore, payslips are issued when wages are calculated and paid for the second half of the month, when all its components are determined. In this case, there is no need to separately show the components for each half-month on the sheet.”

Rostrud

Keep in mind that when paying vacation pay, a pay slip is not issued, since payment for vacation based on average earnings is not salary but Art. 129 Labor Code of the Russian Federation; Letter of Rostrud dated December 24, 2007 No. 5277-6-1 (clause 3). But when you quit, you need to do it. Indeed, in this case, a full settlement is made, that is, the employee is paid all the amounts due to him, including wages. This was confirmed to us by Rostrud.

FROM AUTHENTIC SOURCES

“ When terminating an employment contract, the day of payment of wages and the day of dismissal may not coincide. Salaries and other amounts due to the employee in such cases must be paid on the day of dismissal. Thus, upon dismissal, the employee should be given a pay slip.

Rostrud

If money is paid through the cash register, then it is better to issue the slips at the same time as the money, so as not to have to run after the employees later. And at what point should they be issued if salaries are transferred to cards - before or after the transfer? Solve this issue yourself and specify the issuance procedure in the local regulatory act (LNA) Letter of Rostrud dated March 18, 2010 No. 739-6-1.

How to confirm the fact of issuance of payslips

A common option is to print out a payslip at the employee’s request. Accountants reason like this: we will give it to whoever needs it, and when checking, we will say that we gave it to everyone. But no, it won't work. If you cannot confirm the fact of issue with documents, then the inspectors during the inspection may not believe you and fine you. Therefore, it is necessary to issue sheets regularly, and also consider a method of confirmation:

• <или>make a journal for issuing pay slips where employees will sign;
• <или>add a separate column to the payroll in which employees will sign for receipt of the pay slip.

The unified payroll form (No. T-53) has a “Note” column; you can use it to sign the employee;

• <или>make the form in two parts so that the counterfoil with the employee’s signature remains with the organization.

In any case, when deciding on the procedure for issuing a pay slip, remember that it contains the employee’s personal data, the disclosure of which is not permitted. Art. 88 Labor Code of the Russian Federation; Art. 7 of the Law of July 27, 2006 No. 152-FZ. Therefore, when providing pay slips, you need to exclude the possibility of anyone other than the recipient employee having access to this information. That is, you cannot simply lay out payslips on employees’ desks, you cannot transfer them through other persons, etc. Otherwise, you can violate the Law on Personal Data and also be subject to an administrative fine. It can range from 300 to 500 rubles. for an employee, from 500 to 1000 rubles. for a manager and from 5,000 to 10,000 rubles. for organization and Art. 13.11 Code of Administrative Offenses of the Russian Federation.

The prosecutor has the right to open an administrative case regarding violation of personal data, for example, based on a complaint from an injured employee Part 1 Art. 28.4 Code of Administrative Offenses of the Russian Federation, and the fine is imposed by court decision Part 1 Art. 23.1 Code of Administrative Offenses of the Russian Federation.

Note that if an employee receives a salary on a card, then it is inconvenient for each employee to print out sheets. It would be easier to send them by email with confirmation of receipt. However, Rostrud does not agree with this.

FROM AUTHENTIC SOURCES

“The development of information technology provides every reason to use various methods of conveying information to employees. However, for now, the Labor Code allows sending a payslip by email only to remote workers. Part 5 Art. 312.1 Labor Code of the Russian Federation. For others, a written document is required. Moreover, if an employee works outside the main office, then the employer must take care of receiving a pay slip.”

Rostrud

Note that some judges do not see a crime in sending pay slips to employees by email Appeal ruling of the Supreme Court of the Karachay-Cherkess Republic dated April 29, 2013 No. 33-204/2013. Thus, the Moscow City Court rejected the HR inspector’s claim to recover payment for overtime work. The employer stated that the woman regularly received pay slips by email and could have learned in time about the violation of her rights. When she went to court, 3 months had already passed since the receipt of the pay slip. Consequently, the deadline for filing a claim was missed Determination of the Moscow City Court dated July 18, 2011 No. 33-22203.

However, to send pay slips by email, it would be safer to wait for the appropriate amendments to be made to the Labor Code.

It is best to resolve all issues regarding pay slips in a local regulatory act, for example, in the regulations on wages or in a special LNA. There you can approve the form of the sheet, the frequency of issuance, the method of transfer to the employee, taking into account confidentiality requirements, etc. This will make it easier for the accountant, and the employees will be aware, because they must be familiar with all the organization’s personal information documents against signature Art. 68 Labor Code of the Russian Federation.

Each employer is required to notify employees monthly of the amount of accrued wages, deductions and payments made. The requirement is enshrined in Art. 136 Labor Code of the Russian Federation. To simplify the process of informing about the features and subtleties, the employer has the right to approve an arbitrary one (hereinafter referred to as the calculation, receipt) and issue it to employees monthly.

Receipts must be issued regardless of the method of receiving wages, observing the established time frame - no later than the day on which wages were paid.

For violation of current legislation, regulatory authorities can issue a fine: for an official from 1000 to 5000 rubles and for a legal entity from 30,000 to 50,000 rubles (Article 5.27 of the Administrative Code). It is difficult to prove the fact of timely and regular issuance of receipts without documentary evidence. Therefore, develop and approve a sample log for receiving pay slips against signature - this will allow you to avoid penalties from the labor inspectorate.

On what basis is the journal compiled?

There is no unified form for the pay slip book; this gives organizations complete freedom in the formation of the document. The form should be developed taking into account the specifics of the activities of the public sector organization or other industry characteristics. You can download a sample logbook for issuing pay slips below.

The document must be approved by order of the head of the organization. If there are several divisions with a large number of workers, it is more convenient to create a document for each division. Don’t forget about temporary and freelance employees; pay slips must be issued to all employees without exception.

The magazine is bound, and on the last page it is required to put a stamp and indicate the total number of pages (in numbers and in words). The title page indicates basic information about the organization (division), maintenance and storage periods. Be sure to include information about the official who is responsible for maintaining the document.

Do not forget to include in the job description of the assigned employee the responsibility to maintain and store the log.

Sample journal for issuing pay slips

It is more convenient to keep a journal in the form of a table. The names of the columns can be anything, but the following must be indicated:

• serial number of the record;
• Full name of the employee;
• job title;
• Personnel Number;
• date of issue of the receipt;
• signature.

Approve the details of maintenance and the procedure for filling out along with the document form. Also state there that making changes retroactively is not allowed. Develop and write down in the order rules for correcting errors. Under signature, familiarize the person in charge with the rules for maintaining documents.

The information contained in the receipts is personal data, therefore the responsible person must be familiarized with the rules for processing and storing personal data (Federal Law “On Personal Data” dated July 27, 2006 No. 152-FZ).

We offer you to download a sample of the payslip issuance log.

How to fill out a pay slip book

Let's look at how to fill out a sample journal for issuing pay slips to employees, using an example.

Step 1. Title page.

Indicate the full name of the organization, the year for which the accounting book was compiled, the date it was opened, and the person responsible for it.

Step 2. Tabular part.

Filling out the table is not difficult. It is necessary to enter information about the employee (full name, personnel number, department in which he works), indicate the date of issue of the receipt. The employee signs in the last column.

Salary receipts by email

An electronic method of transmitting salary information to an employee is:

• economical: we do not waste paper or printing consumables;
• fast: uploading and sending a letter takes a few minutes;
• simple: no need to look for an employee, just select the recipient - and you're done.

But is it so reliable, since the receipts contain personal data? In order to protect your organization from fines from regulatory authorities, you should approve the procedure for transmitting receipts by email (based on the letter of the Ministry of Labor dated February 21, 2017 No. 14-1/OOG-1560).

Let’s say that not all employees of the organization have the opportunity and necessary skills to use a computer and e-mail. In this case, it is necessary to provide two options for transferring settlements. Approve both orders with an order and familiarize the employees with signature.

The payslip issuance sheet can become a supporting document in the event of an employee complaint. Find out how to fill out and maintain such a journal, download a sample

Read our article:

Is the journal for issuing payslips required?

According to Art. 136 of the Labor Code of the Russian Federation, each employer is obliged to notify employees monthly about the amount of accrued wages, deductions and payments made. The issuance of payslips to employees is mandatory, and violation of this rule may result in administrative liability. The second copy of the “settlement” must be kept in the organization for at least five years.

At the same time, the law says nothing about the obligation to keep records of the issuance of slips, and therefore employers often have the question of how to prove, during an inspection by a labor or tax inspectorate, the fact that they were issued to employees.

Such a statement can become a supporting document in the event of an employee’s complaint about the non-issuance of a pay slip or its issuance on time. Almost none of the employees keep the “settlements” for five years, and the copy remaining in the organization does not have the employee’s signature on receipt. That is, it will be quite difficult to confirm that the documents were actually issued to employees and that this was done on time.

Thus, keeping a log of the issuance of pay slips in 2019 is in the interests of the employer in order to confirm, if necessary, that labor law standards are being followed accurately by him.

Some enterprises take the T-49 payroll form as a basis, adding two columns to it: date of issue and signature. However, this form is quite cumbersome for such an essentially small procedure as record keeping. You can download a convenient example of a logbook for issuing pay slips from 2019 on our website and, if necessary, modify it taking into account the specifics of the enterprise.

In a large company that includes several divisions with a large number of employees, it is more advisable to create a separate register for each division, while for a small organization one general register will be sufficient. It is advisable (but not necessary) to issue an order to maintain a journal, approve the form of the book in it, outline the rules for maintaining it, and appoint a person responsible for maintaining it.

Information from payslips is personal data, so the responsible person must be familiarized with the rules for processing and storing personal data.

Filling procedure

First, you need to draw up the title page of the journal, indicating on it the name of the register, the name of the enterprise (if necessary, division) and the start date. Just below leave a space for further indicating the end date of maintenance.

On the first sheet there is a plate indicating the name of the person responsible for filling out the form. Over time, this person may change, or the main employee may be replaced by a temporary one - all this information should be reflected in the table. The structure is quite simple: serial number, start and end dates of the assigned responsibility, full name of the responsible person and a place for his signature. At the discretion of the manager, 2-3 sheets can be allocated for this data. It would be logical to entrust record keeping to an accounting employee, who issues sheets to the staff, stipulating this in his employment contract or an additional agreement to it.

The main section will contain a table for entering data on the issuance of pay slips. It is most convenient to keep a register monthly; this will make it easier to find information if the need arises. As practice shows, the statement usually consists of the following columns:

• serial number;
• Full name of the employee;
• Personnel Number
• employee's position;
• date of issue of the payslip;
• signature of the employee upon receipt.

If the employer considers it necessary, you can add additional columns for notes to the book, in which you can note, for example, personnel changes (transfer to another structural unit, dismissal, going on maternity leave, etc.), which will simplify the procedure for finding information.

The general rules for filling out the journal for issuing pay slips are the same as for other similar statements. Entering data retroactively is not allowed, which is why information is entered on each line, without gaps. If the journal form is typed up manually, it is better to immediately set the line height to such a level that would make it possible to make corrections.

Corrections are undesirable, but possible if they are made carefully, legibly and certified by the signatures of the person responsible for the journal and the employee in respect of whom they were made, as well as the seal of the organization and the inscription “believe the corrected.”

How long to store

Duplicate copies of payslips remaining with the employer are stored for 5 years, subject to an audit or verification. These requirements also apply to accounting journals confirming the fact of issuing settlements.