Form of pay slip for salary payment. What does the salary slip form look like - filling out, form and sample for downloading. How to issue pay slips correctly

The employer is obliged to pay employees wages on time, as well as inform them about the principles of accrual. For this purpose, a special document is used - a pay slip. wages: the form and example of filling out this paper are easy to find on the Internet. The form of this document is not fixed by law, so each enterprise develops it independently. The payslip allows the employee to see. how much was earned, paid in advance, withheld as income tax.

• Create an accounting journal at the enterprise, which records the issuance of a sheet to each employee.
• Organize the distribution of tear-off sheets for signature. In both cases, the loss of sheets is excluded; each document is issued directly to the recipient.
• Organize an email newsletter. This new method of issuing sheets was confirmed by letter of the Ministry of Labor No. 14-1 / OOG-1560 - it clearly states that issuing an electronic version of the sheet instead of a paper one is not a violation of the rights of employees.

The introduction of electronic versions simplifies and speeds up document flow in an enterprise, and also makes it possible to guarantee that a document is sent to the addressee.

Check out the sample payslip form to fill out this document according to the rules without making mistakes. Although it is compiled in free form and does not have strict design rules, it should contain basic information. The sheet must contain the following set of information:

• The salary that was accrued to the employee for the past month.
• Other amounts that were due to the employee. This includes compensation for sick leave, payment of compensation for wages withheld by the employer, and more.
• Deductions made from an employee's salary. The deducted advance, withheld income tax, as well as other deductions, if they occurred during the reporting period, are indicated.
• The total amount that must be given to the employee.

The website offers you to download a sample salary slip to learn more about the rules for its preparation. The form should be easy to understand, so that if employees have questions, any unclear point can be quickly clarified.

According to the established rules, if electronic document management is available, payslips must be stored at the enterprise for at least 5 years - this is necessary to conduct financial audits and clarify all issues regarding employee salaries. If the enterprise does not have personal accounts, and money is given to staff in cash at the cash desk, pay slips must be kept in the archive for 75 years. In the future, this information may be required when calculating employee pensions.

The legislation provides for liability for the absence of pay slips at the enterprise or their incorrect completion. If such violations are detected individual entrepreneur faces a fine of up to 5,000 rubles, and for a legal entity, the fine can be increased to 50,000 rubles.

The employer must ensure that the financial documentation of the enterprise is maintained in perfect order. In the future, this will help avoid not only fines from tax authorities and other inspection organizations, but also claims from employees. If repeated violations are detected, the penalties will be even more serious, and this will lead to unpleasant consequences for the organization.

The payslip is always generated before the payment is issued. This document is mandatory and is issued to the employee along with the money earned.

FILES

A payslip is a document in which detailed information is entered about all accruals due to the employee. This includes all components of the salary:

• salary,
• interest,
• awards,
• bonuses,
• compensation, etc. payments,
• also information on contributions to extra-budgetary funds.

Thus, the payslip provides the employee with a complete picture of his salary.

The value of a payslip cannot be overestimated - it allows an enterprise employee to understand exactly what his salary is formed from, and also, in some cases, to see in a timely manner the inconsistencies between the calculation of wages and the terms of a specific employment contract or legal requirements. If such facts are identified, an employee can turn to the company’s accounting department for clarification of controversial or unclear issues, and if it comes to a conflict, then go to the labor inspectorate or court to restore justice.

Some employers neglect to generate payslips, confident that they have the right to do without them. This is fundamentally wrong - legislation Russian Federation obliges each employer to notify subordinates about the components of their wages.

A payslip must be made for all employees without exception - those who work on staff, part-time workers, temporary employees, seasonal workers, etc.

The payslip must be made several days before salary payments, but it can also be issued in advance or on the day the salary is paid. At the same time, it should be remembered that usually the payment of salaries is divided into two stages, two weeks apart - so the pay slip should be provided to employees on the day they receive their “graduation”, when all the necessary amounts have already been calculated.

It must be said that the payslip concerns only wages, so there is no need to create it for issuing, for example, vacation pay.

When resigning, it is mandatory to provide a payslip (it is given to the resigning person on his last working day along with his salary).

The payslip must be drawn up regardless of how the money earned is issued - in cash at the organization's cash desk or on a card. The same applies to the issuance of wages to the employee’s authorized representative - if the representative provides a notarized power of attorney, the employer is obliged to give him both the payslip and all the money due to the principal.

The payslip is prepared by a specialist from the accounting department, i.e. an employee who has complete data on all payments due to a particular employee. Typically, it is not necessary to certify the sheet with the signature of the head of the company or even the accountant himself, nor is it necessary to affix a stamp on it.

This is due to the fact that the sheet is purely informational in nature, in other words, it does not in any way confirm the fact of receiving exactly the amount of wages that was indicated for payment on it.

But as for the employee of the organization, he must sign for the receipt of the pay slip. To do this, an accountant or cashier can provide him with a special form called a “sheet for issuing pay slips.”

Since 2013, standard unified forms for most primary accounting documents have been abolished, as has the obligation to use them. Now representatives of enterprises and organizations have the right to develop their own document forms, approved in their accounting policy, or use previously commonly used templates.

Regardless of which option the employer chooses, the document’s structure must comply with office work standards, and its text must comply with the rules of the Russian language.

If necessary, the form can be supplemented with other information, for example, information about the statement on which the payment will be made, the date of payment of wages, etc.

The legislation does not impose absolutely any requirements on the contents of the pay slip and on its design: it can be written on a regular sheet or on the organization’s letterhead. Pay slips can be drawn up by hand or printed on a computer - of course, today it is the second method that is most common. The document is written in a single copy.

The payslip can be handed over to the employee personally from hand to hand in the accounting department or cash desk of the organization directly upon receipt of money or through electronic means or a trusted person.

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

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

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

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

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

on the components of the salary due to him for the relevant period;

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

about the amounts and grounds for deductions made;

about the total amount of money to be paid.

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

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

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

Question:

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

Answer:

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

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

When paying vacation pay, you do not need to issue a pay slip, since vacation pay is not a payment of earnings. However, when calculating and paying salaries for the second part of the month, payslips must be issued to all employees, including those on vacation.

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

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

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

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

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

Personnel Number;

the period for which accruals and deductions are made;

grounds for accrual and deduction and their amounts;

amount to be paid;

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

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

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

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

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

Below is an example form of a pay slip.

FULL NAME. ____________________________________
Job title: _________________________________
Personnel Number ____________________________

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

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

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

Question:

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

Answer:

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

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

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

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

I ORDER:

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

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

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

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

The following have been familiarized with the order:

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

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

Question:

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

Answer:

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

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

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

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

Question:

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

Answer:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

In accordance with the norms of current Russian legislation, employers are obligated to inform their employees about what the amount of their wages consists of. Despite this, not all employers know how to issue pay slips to employees for the current year.

In this article we will talk about what pay slips are and why they are needed. In addition, we will touch upon issues such as: the issuance of pay slips in 2017, the rules for storing this document, and what responsibility awaits the employer for the absence of a slip, taking into account the explanations of the Ministry of Labor (Letter of the Ministry of Labor No. 14-1/ OOG-1560 dated 21.02. 2017).

A payslip is a document in which the employer informs the employee about the salary received, as well as about the deductions made from it. In addition, the document reflects the amount of income tax and some other data (for example, bonuses for length of service).

A payslip is a statement that must be given to an employee upon receipt of a salary. Based on the Labor Code of the Russian Federation, any organization or enterprise is required to accompany the payment of wages to employees with a pay slip.

As mentioned above, issuing a pay slip to an employee is not a right, but an obligation of the employer. The document is necessary, first of all, to protect the rights of the employee, since he must receive documentary evidence that he received his wages on time and in full.

Please note that if the specified salary, without any reason, does not correspond to the amount reflected in the employment contract, then the employee has the right to challenge this in court.

According to Russian labor legislation, employers are required to notify their employees about the accrual of their wages. For this purpose, they issue a pay slip.

At the same time, the procedure for notifying an employee to employers about the components of his salary is not regulated by the Labor Code; many questions often arise regarding the correct execution and procedure for issuing pay slips.

The employer is obliged to issue a payslip on the day of payment of wages. This is stated in Article 136 of the Labor Code of the Russian Federation. Salaries must be paid to employees on the day established by the employment contract and labor regulations of the organization or company.

Please note that the sheet should not be issued to the employee in the following situations:

• on the day of the advance;
• when calculating funds for vacation.

Let us add that when an employee receives the main part of his salary, the payslip must indicate the accruals that were made earlier. Cash earned by the employee must be handed over to him or transferred to a bank card (this is indicated in the employment contract).

It should be borne in mind that the fact in what form the employee receives wages (in hand or on a card) does not in any way affect the issuance of a pay slip.

The payroll slip must include the following mandatory items:

1. Full name employee.
2. Amount of time worked.
3. All components of the employee’s salary.
4. Total amount excluding taxes and withholdings.
5. Payment upon dismissal.

You can download your salary slip using the button below:

The amount of deductions from wages should not exceed 20%. But there are cases (a list of them is provided federal laws RF), when penalties can reach 50%.

The following must be indicated in separate items on the payslip:

• various awards;
• fines;
• overtime;
• additional payment for hazardous working conditions;
• work on weekends.

Possible deductions typically include:

• personal income tax;
• contributions to insurance companies and trade union committees;
• an advance that was issued at the expense of wages (but provided that it was not worked out);
• amounts that were accrued in error (for example, due to system failures);
• alimony.

Due to the fact that the payslip is issued to the employee during the main salary, it must include all amounts that the employee received for the month.
You can download a sample salary slip using the following button:

When issuing pay slips to employees in 2017, you must adhere to the following rules:

1. Pay slips must be issued to employees at least twice a month (based on Article 136 of the Labor Code of the Russian Federation).

At the same time, Rostrud expressed the opinion that the document can be issued to the employee at the time of payment of the second part of the salary. The department motivated this by the fact that if a pay slip is issued when an advance is paid, the information in this case will not be complete.

2. The form of the salary slip must be approved by the local regulations of the organization.

The head of the enterprise must approve the form of the pay slip by a separate order. You can use a form from accounting programs or your own form of the document.

3. The document can only be issued for the corresponding period. It must indicate all amounts that have been accrued and withheld from the employee’s income.
The fact is that if the document does not reflect all the required amounts, then this is a violation of the Labor Code.

4. Pay slips can be issued:

• electronic;
• on paper.

There are no rules in the Labor Code of the Russian Federation defining the procedure for issuing notices to employees regarding wages. That is why both forms of document are allowed. A payslip on paper is given to the employee in hand, and in electronic form the slip can be sent to the employee’s email.

5. Pay slips do not need to be signed or sealed.

The Labor Code of the Russian Federation does not require a mandatory seal or signature on this document. In this case, at the request of the employee, the sheet will need to be certified (for example, if the document is needed for court).

6. The fact of issuing a pay slip to the employee should be documented.

In such a situation, there are three confirmation options:

• keep a journal for issuing pay slips (employees will sign in it);
• make a sheet of paper in two parts (one part is given to the employee, and the other remains with the enterprise);
• add a separate column to the payroll (so that the employee can sign for receipt).

For security reasons, it is recommended that the organization’s local regulations immediately prescribe the procedure for working with payroll sheets. In particular, this can be done in the regulations on wages, where the following can be approved:

• employee notification form;
• frequency of issue;
• method of issuing the document.

In letter dated February 21, 2017 No. 14-1/ OOG-1560, the Ministry of Labor provides clarification regarding the issuance of pay slips in electronic form by sending them to the email addresses of the organization’s employees. It should be noted that officials took court decisions as a basis.

They considered that it is imperative for the employer to establish the procedure for issuing pay slips in the local regulations of their organization. Thus, if the organization’s regulatory act establishes the procedure for issuing pay slips in electronic form, then the employer can, without fear of a fine, send the document to the employees’ email addresses.

At the same time, the Ministry of Labor stated that the payslips have been cancelled. But if the employer and employees decide that the paper form of the document is more convenient, then it can be used.

Explanations of the Ministry of Labor on the preparation of pay slips are in document No. 14-1/ OOG-1560 dated 02/21/2017, which can be found here:

If it has been decided to issue payslips electronically, then it is necessary:

1. Enshrine this order in local normative legal act(for example, in the Regulations on remuneration).

2. Familiarize employees with the form of the document and the procedure for issuing it (under signature).

3. Make a list of employee email addresses (to which pay slips will be sent).

If employees do not have a corporate email, then it is necessary to obtain from them a written application (addressed to the head of the enterprise or chief accountant) about the email address to which pay slips should be sent.

Due to the fact that issuing pay slips is the responsibility of employers, violations may result in penalties:

• for individual entrepreneurs - from 1000 to 5000 rubles;
• for legal entities - from 30,000 to 50,000 rubles with a possible suspension of the organization’s activities for up to 90 days;
• for officials - from 1000 to 5000 rubles (based on clause 1 of Article 5.27 of the Administrative Code).

If a repeated violation is committed, a fine may be imposed on the official, which prohibits him from engaging in entrepreneurial activity for up to three years.

The employer has the right not to store pay slips. But it is still necessary to keep a log of the issue of this document, because labor inspectors may require it in the event of an inspection.

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to know how to solve your specific issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

A payslip is a document related to an employee’s income and must be taken seriously. Even if the organization pays “white” and fully pays both the employees and all taxes and contributions to extra-budgetary funds, the need to issue this document to its employees is mandatory, and this is done not at the request of the employee, but regularly and without reminders.

Timely fulfillment of this requirement is important for both sides of the labor relationship: for the employee it is information about the amount/components of the payment due to him, for the employer it is guaranteed protection from administrative liability for failure to issue a certificate.

A payslip is a specially designed document containing information about the amount and components of an employee’s salary for a certain period (usually a month).

The issuance of such a sheet is regulated by Art. 136 of the Labor Code of the Russian Federation, according to which the employer, when issuing wages, must notify the employee (in writing) about:

• components of the salary;
• the amount of accrued amounts (compensations, vacation pay, other payments to the employee);
• amount of deductions;
• the total amount due for payment.

It has been established that the form of the leaflet is approved in the organization by a local act, with the obligatory consideration of the opinion of the representative body of employees.

It is from this document that the employee can find out about the components of his salary, whether all additional payments due to him have been made, and can also track the amount tax deductions(), as well as other deductions and transfers, if they are made by law (for example, payments under writs of execution), or at the request of the employee himself.

For the employer, the very fact of issuing the sheets to the team and the correctness of their completion is also important.

It is important to remember administrative responsibility for:

• non-issuance of leaflets;
• design of sheets of unspecified shape.

Compliance with all the rules related to pay slips will allow the organization to avoid such negative consequences as increasing the period for appealing cases related to labor disputes and dismissal in court. In cases of dismissal, citizens can file within 1 month from the date of issue/order of dismissal, and in other labor disputes - within three months from the date of violation of the employee’s rights.

At the same time, if pay slips were not issued or were issued irregularly, the time for applying for judicial protection is practically unlimited - after all, the employee can declare that he learned about the violation of his rights recently, and the court will most likely side with him. If slips are issued according to the law, monthly, the employee only has a period of three months to dispute wages.

If you have not yet registered an organization, the easiest way to do this is using online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue, which will completely replace an accountant in your company and save a lot money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

The Labor Code of the Russian Federation clearly establishes the employer’s obligation to issue pay slips to employees (Article 136 of the Labor Code of the Russian Federation).

This rule applies equally to all organizations, regardless of their form of ownership and individual entrepreneurs.

If the employer has at least one hired employee, he is obliged to comply with the provisions of Art. 136 of the Labor Code of the Russian Federation on informing employees about the components and amount of earnings.

The need to issue pay slips at an enterprise is described in the following video:

It is interesting that, having established the obligation to issue pay slips, the legislation does not contain a normatively approved sample (form) of such a slip. At the same time, even the smallest organization should not experience difficulties with the form of the sheet - any accounting program has a sample “calculation” (as well as in legal reference systems).

In addition, if desired, an organization/entrepreneur can independently develop such a document.

However, it is not enough to choose the shape of the leaflet; it must be approved in accordance with the norms of the Labor Code of the Russian Federation (Part 2 of Article 136 of the Labor Code).

This is done in the manner established in Art. 372 of the Labor Code of the Russian Federation as follows:

The approval of the payslip itself is carried out by an order (instruction) for the organization, according to which, from a certain date/date, the form of the payslip is put into effect, responsible persons are appointed for its issuance, etc.

The described procedure regulates the rules for approving a leaflet in organizations where a primary trade union organization has been created, or another body representing the interests of the collective (all or part of it). If the specified bodies are not available, the form of the sheet can be approved by discussing this issue at a general meeting (conference) of the team.

There is a point of view that if there is no body in the organization representing the interests of the collective, it is enough to make a note about the absence of such in the order approving the payslip.

The approved settlement sheet can be included as an appendix in, in, or issued as a separate local act. But in any case, you should not use an unapproved document form in order to avoid problems with both employees and inspection authorities.

The paysheets used in most organizations are taken from common accounting programs and have minor differences. As a rule, the sheet has a tabular form and is produced by computer.

In any case, it can be divided into sections:

Since 2012 (taking into account the adopted amendments to the labor code), pay slips must include the amount paid to the employee, vacation pay, and amounts due upon dismissal (according to Article 256 of the Labor Code of the Russian Federation).

Additionally, the payslip indicates the amount exempt from personal income tax.

A stamp is not affixed, and the signatures of the person responsible for calculating wages are also not required.

The main purpose of a payslip is to inform about wages for a certain period (month). The sheets at the vast majority of enterprises/organizations are quite easy to read.

Any employee, having data on the working hours worked over the past period, the days when he was on sick leave, etc., is able to verify the correct completion of the pay slip columns. By minus the amount of deductions from the accrued amounts, you get the total amount on the date of issue of the slip that is due to a specific employee in person (or on the card).

If questions arise, the employee has the right to contact the accounting department for clarification.

It should be remembered that a number of organizations use special ciphers (codes) designating one or another position of accruals/deductions. For example, a salary for hours worked may be accompanied by the code “001”, a bonus according to the bonus regulations – by the code “002”, etc. Coding facilitates the preparation of documents in accounting, and employees must be able to decipher the specified codes.

The pay slip is issued on the day the salary is paid, but although it must be paid at least 2 times a month, the Ministry of Labor believes that it is enough to issue the slip once, upon final payment for the period (letter dated March 18, 2010 No. 739-6-1). However, the Labor Code does not establish exactly how this should be done.

In practice, the issuance procedure is enshrined in the labor regulations or other local act. There may be several of them:

• When issuing wages through the cash register;
• On the day the salary is credited to the bank;
• Issuance of leaflets through a specially authorized (appointed by order) person on a certain day of the month.

Although the law does not stipulate that the issuance of leaflets is subject to signature, it is better if the organization provides written confirmation of the fact that this document has been received by employees.

In the conditions of the information society and computer technology, a number of employers have a desire to switch to issuing paperless pay slips - in electronic form. However, this can only be done in addition to the main issuance method.

Article 312.1 of the Labor Code of the Russian Federation allows you to send a leaflet by email only to remote workers. Any accounting program has the ability to generate salary information in the form of a payslip and send it by e-mail to employees.

If the employee does not work remotely, issuing a “settlement” is the responsibility of the employer and must be done within the prescribed period in paper form.

Persons guilty of violating labor legislation are subject to various penalties: from disciplinary and financial to criminal.

For violation of the procedure and rules for maintaining and issuing pay slips, administrative liability is established (Article 5.27 of the Code of Administrative Offenses of the Russian Federation, parts 1 and 4):

Similar liability is established for the use of a pay slip of an unapproved form.

An interesting question is related to the use of payslips abroad. Moreover, if the employer is Russian, even if it is geographically located outside the Russian Federation, the norms and requirements of the Labor Code of the Russian Federation fully apply to it. Therefore, payslips are issued/issued in accordance with the general rules.

It must be said that in the vast majority of states, the employer practices notification of wages, similar to our pay slips.

Payslip plays important role in the relationship between employee and employer. Its registration and regular issuance are not too difficult for the organization and at the same time eliminate many questions from regulatory organizations.

How to prepare this document using the 1C program is shown in this video lesson: