Today, more than 53 percent of employers do not issue pay slips to their employees - these are the results of a survey among companies. Less than half of the respondents answered that such documents are issued to employees, but they have nothing to confirm this fact. And only one tenth of the respondents indicated that they issue leaflets strictly under the signature of employees in order to have evidence of compliance with the requirements of the Labor Law. The answers from company representatives are not surprising: it seems that pay slips long gone. However, the norms of the Labor Code, obliging companies to issue such documents to employees against signature, have not been canceled. In accordance with article 136 of the Labor Code, when paying wages, the employer is obliged to notify each employee in writing about the components of the salary, the amount of accrued and withheld amounts.
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The Ministry of Labor, having issued its letter on clarifying the procedure for issuing leaflets, makes it easier for merchants. The agency does not introduce a mandatory procedure for issuing sheets only in electronic format, the employer has the right to issue documents in paper form too - as they say, "in the old fashioned way."
On paper or electronically?
The Ministry of Labor took care of the problem, which not so long ago reminded the merchants of their obligation to issue settlement documents (letter dated February 21, 2017 No. 14-1 / OOG-1560). The department noted that the Labor Code does not specify in what way the company should transfer pay slips to employees. Therefore, merchants have the right to issue documents both in paper and in in electronic format by sending the flyer by email. From my point of view, sending such documents by e-mail saves time for both the accountant and the employee to whom the sheet is intended. The accountant does not need to print the document, and the employee who receives wages on bank card, - go for the sheet to the accounting department. If the organization decides that the employee will receive a pay slip in electronic form, then this procedure must be fixed in local regulations. This position is adhered to by Rostrud (letter dated December 27, 2016 No. PG / 36563-6-1).
Substantial punishment
If the company, in principle, does not issue pay slips or issues it, but out of time, then the Labor Inspectorate can bring it to administrative responsibility today. The sanctions are established by Article 5.27 of the Administrative Code:
- a fine for companies - from 30,000 to 50,000 rubles (from 50,000 to 70,000 rubles - for a repeated violation);
- for officials - a warning or a fine from 1,000 to 5,000 rubles (from 10,000 to 20,000 rubles - for a repeated violation);
- for entrepreneurs - a fine from 1,000 to 5,000 rubles (from 10,000 to 20,000 rubles - for a repeated violation).
In addition, it should be noted that if the controllers punish the company for a repeated offense with an increase in sanctions, then the head or individual entrepreneur may be disqualified for a period of one to three years. Please note that the Ministry of Labor, having issued its letter on clarifying the procedure for issuing leaflets, makes it easier for merchants. The agency does not introduce a mandatory procedure for issuing sheets only in electronic format, the employer has the right to issue documents in paper form too - as they say, "in the old fashioned way." The main motivating factor for organizing the procedure for issuing pay slips was and remains fines for non-compliance with labor legislation.
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Employers are required to inform employees about what constitutes the amount of their earnings. To do this, you need to issue a payment sheet. We will tell you how to issue it correctly and how many times a month to issue it, taking into account the latest clarifications of the Ministry of Labor.
In accordance with the labor legislation of the Russian Federation, employers are obliged to inform all their employees about the accruals of earnings. To do this, employees are sent or given a pay slip.
However, since the procedure for notifying an employee about the components of the salary of the Labor Code of the Russian Federation is not regulated, questions often arise about the issuance of sheets - their correct design and the procedure for providing employees. We will tell you how to correctly issue notices to employees.
How to issue a pay slip
For non-issuance of salary sheets to employees, the organization faces a fine in the amount of 30 to 50 thousand rubles, and to 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 payroll slips in 2019:
Give out payslips to employees at least once a month. Employers do not need to give employees pay slips twice a month. There is no such obligation in the TC. 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 a letter dated May 24, 2018 No. 14-1 / OOG-4375
The form of the payroll must be approved by local regulations. The form of the sheet is not normatively approved, therefore the employer has the right to approve it independently by a separate order. You can use the help form from the accounting program or develop your own. The main thing is to approve the applied form in the manner established for the adoption of local regulations. The use of an unapproved form is the basis for the recovery of a fine for violation of labor laws.
A pay slip is issued for the relevant period only with an indication of all amounts accrued to the employee and withheld from income. Incomplete filling is a violation of the Labor Code of the Russian Federation.
In the payroll indicate (Article 136 of the Labor Code of the Russian Federation):
- Components of the salary for the relevant period (salary, allowances, bonuses, coefficients, etc.);
- Other charges (sick leave, compensation for delayed wages or other payments);
- Deductions from wages and their grounds (personal income tax, alimony, etc.);
- The total amount to be paid.
Pay slips can be issued both in paper and electronic form. The Labor Code does not contain norms that would determine the procedure for issuing wage notices to employees, therefore, 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 normative act (letter from the Ministry of Labor dated February 21, 2017 No. 14-1 / OOG-1560).
It is not safe to use regular email. The employer transfers the personal data of the employee. To prevent leakage, it is safer to use special programs... True, they are not free.
It is not necessary to certify the payment slips with a seal and signature. In the TC there is no requirement to affix seals and signatures on them. However, if the employee asks or you present documents as evidence in court, then you can be assured. This is not a violation.
You do not need to issue a pay slip when paying vacation pay. Vacation pay is not a salary, so the employer is not obliged to issue a notice. But upon dismissal, the employee is paid all the due amounts, including the salary, so it is necessary to issue a sheet on the day of dismissal without fail.
The fact of issuing pay slips must be documented. There are three options here:
- keep a journal for issuing pay sheets, where employees will sign;
- add a separate column to the payroll for the signature of employees for receipt;
- make the form of a sheet of two parts - one of them with the signature of the employee remains with the organization.
UNP Council
It is safer to immediately prescribe the procedure for working with pay slips in a local regulatory act, for example, in the regulation on wages. In it, you can approve the form of notification, frequency and method of issuance.
For non-issuance of salary sheets to employees, the organization faces a fine in the amount of 30 to 50 thousand rubles, and to 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 pay slips in 2019
The company in which our reader works was fined by labor inspection for not issuing pay slips for 50 thousand rubles. In fact, the chief accountant issued them, but did not record it anywhere. We asked colleagues how they confirm that they inform employees about accruals.
15%
We leave the detachable part of the sheet with the employee's signature"We have added a tear-off part to the form of the sheet, on which employees sign that they have received the document," says Marina Zhideleva, chief accountant of NordStar LLC, Moscow.
39 %
We keep a journal of leaflets“We have created a special journal of the sheets, - shares her experience Elena Vladimirova, chief accountant of Techno-Krona LLC, Perm. - Employees sign it when they take their sheets from the accountant. , from the magazine it is immediately clear. As soon as the employee returns, we ask him to pick up the sheet and sign. "
46 %
Employees sign on the payroll“We give our employees their salaries in cash,” says Anna Soboleva, chief accountant of LLC “ElElectronics”, St. Petersburg.
How are second copies of sheets stored
The Ministry of Finance clarified that institutions are not obliged to keep the second copies of payment slips (letter dated 04/14/2016 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 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 employees to sign on the second," says Valentina Kirillova, chief accountant of Voskhod, LLC, Ufa. "The signature confirms that we have notified the employee about the components of the salary." ...
26% We keep copies without signatures "We print two sheets. We give one to the employee, and the other we attach to 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, - Anfisa Samoilova, chief accountant of Raduga LLC, Omsk, shares her experience. - We can always print copies from the program."
The employer is obliged to inform employees about the components of the salary. For this, the accounting department issues pay slips (Article 136 of the Labor Code of the Russian Federation). If the company does not notify employees, labor inspectors have the right to fine 50 thousand rubles (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, it is not possible to challenge the fine even in court (decision of the Sverdlovsk Regional Court dated January 20, 2016 No. 72–98 / 2016).
Cancellation of paper pay slips
The Labor Code says that it is necessary to inform employees about the components of the salary in writing. There are no other requirements. If you send the flyer electronically, employees can view the document and print it out. The employer will fulfill the requirement for a written form. Therefore, in letter No. 14-1 / OOG-1560, the Ministry of Labor canceled paper pay slips - it came to the conclusion that the company has the right to send them by e-mail.
Another way not to spend money on paper is to send the sheets in a personal message on the company's corporate website or give employees access to a program where they can view their documents. Such methods are supported by judges (appeal ruling of the Novosibirsk Regional Court dated 05.06.2014 No. 33-4700 / 2014).
Sample pay sheet
Sample electronic payroll 2017
Articles on this topic:
How to switch to electronic pay slips
Is it possible to issue electronic pay slips, for example by e-mail? Yes. Specify in internal documents that the company sends the sheets to the e-mail of employees. For example, fix such rules in the regulation by which the company approved the form of the payroll itself (Rostrud letter dated 18.03.2010 No. 739-6-1). Make changes by order and familiarize employees with it. See below for a sample.
Download a fragment of the order to change the order of issuing pay sheets
Sample wage clause
How to change the order of issuing pay sheets (fragment)
1. To amend the Regulations on the remuneration of labor of LLC Company dated 09/08/13 No. 45 the following changes.
Paragraphs 37 and 38 shall be stated as follows
"37. The employer undertakes to issue pay slips to employees on the day of payment of wages for the second half of the month in one of the following ways:
- in electronic form to work e-mail.
38. For employees who have a corporate email address, the company sends a pay slip to this address;
39. Employees who do not have personal computer and corporate mail addresses, the company issues a sheet of paper personally against the signature in the journal of the issuance of pay slips;
40. If employees who do not have a corporate mail address want to receive a pay slip to their personal e-mail, they write an application in the form from Appendix 10 to this Regulation and submit their consent to the processing of personal data in the form from Appendix 6 to this Regulation. "
2. To familiarize the personnel department with the changes to all employees of LLC "Company" until May 17. Responsible - the director of the personnel department Sergeeva S.S.
It is not necessary to warn employees about the amendments two months in advance, the changes do not worsen their situation (Article 74 of the Labor Code of the Russian Federation).
Not all employees have Email and internet access. Therefore, you should not completely exclude paper documents. Leave both methods of notification. This also does not contradict the code.
How to confirm the issuance of a payment slip
At the labor inspection, the employer must confirm that he issued pay slips. To do this, configure the sending of messages with read confirmation. When the employee receives such an email and opens it, you will receive an email confirmation. Save an archive of sent messages with pay sheets. In this case, you can quickly find the letter you need.
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Paper pay slips have been canceled - this conclusion follows from the letter of the Ministry of Labor dated February 21, 2017 No. 14-1 / OOG-1560. The organization has the right to send pay slips to employees by e-mail. This procedure will not violate the Labor Code. The main thing is to register new way notices in an internal document, labor or collective agreement.
The employer is obliged to inform employees about the components of the salary. For this, the accounting department issues pay slips (Article 136 of the Labor Code of the Russian Federation). If the company does not notify employees, labor inspectors have the right to fine 50 thousand rubles (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, it is not possible to challenge the fine even in court (decision of the Sverdlovsk Regional Court dated January 20, 2016 No. 72–98 / 2016).
Cancellation of paper pay slips
The Labor Code says that it is necessary to inform employees about the components of the salary in writing. There are no other requirements. If you send the flyer electronically, employees can view the document and print it out. The employer will fulfill the requirement for a written form. Therefore, in letter No. 14-1 / OOG-1560, the Ministry of Labor canceled paper pay slips - it came to the conclusion that the company has the right to send them by e-mail.
Another way not to spend money on paper is to send the sheets in a personal message on the company's corporate website or give employees access to a program where they can view their documents. Such methods are supported by judges (appeal ruling of the Novosibirsk Regional Court dated 05.06.2014 No. 33-4700 / 2014).
Sample pay sheet
How to switch to electronic pay slips
Is it possible to issue electronic pay slips, for example by e-mail? Yes. Specify in internal documents that the company sends the sheets to the e-mail of employees. For example, fix such rules in the regulation by which the company approved the form of the payroll itself (Rostrud letter dated 18.03.2010 No. 739-6-1). Make changes by order and familiarize employees with it. See below for a sample.
How to change the order of issuing pay sheets (fragment)
1. To amend the Regulations on the remuneration of labor of LLC "Company" dated 09/08/13 No. 45 the following changes.
Paragraphs 37 and 38 shall be stated as follows
"37. The employer undertakes to issue pay slips to employees on the day of payment of wages for the second half of the month in one of the following ways:
On the paper;
In electronic form to work email.
38. For employees who have a corporate email address, the company sends a pay slip to this address;
39. For employees who do not have a personal computer and corporate mail address at their workplace, the company issues a piece of paper personally against the signature in the accounting journal for issuing pay slips;
40. If employees who do not have a corporate mail address want to receive a pay slip to their personal e-mail, they write an application in the form from Appendix 10 to this Regulation and submit their consent to the processing of personal data in the form from Appendix 6 to this Regulation. "
2. To familiarize the personnel department with the changes to all employees of LLC "Company" until May 17. Responsible - the director of the personnel department Sergeeva S.S.
It is not necessary to warn employees about the amendments two months in advance, the changes do not worsen their situation (Article 74 of the Labor Code of the Russian Federation).
Not all employees have email and Internet access. Therefore, you should not completely exclude paper documents. Leave both methods of notification. This also does not contradict the code.
How to confirm the issuance of a payment slip
At the labor inspection, the employer must confirm that he issued pay slips. To do this, configure the sending of messages with read confirmation. When the employee receives such an email and opens it, you will receive an email confirmation. Save an archive of sent messages with pay sheets. In this case, you can quickly find the letter you need.
Accountants who issue pay slips to employees need to be especially careful. The Ministry of Labor approved the changes in the pay slips.
What the Ministry of Labor said
The employer must inform the employee about what amounts the salary consists of, how much the company has withheld and for what and how much the employee will receive in his hands (Article 136 of the Labor Code of the Russian Federation). For this purpose, the company draws up a pay slip. Article 136 of the Labor Code says that wages must be paid at least every fortnight. But this does not mean that the pay slip should be issued twice a month.
The Ministry of Labor explained that the Labor Code does not establish the procedure according to which the company must notify employees about the components of the salary. The employer must approve by order the form of the payroll. In the same order, you can write down how often the company issues a document. Usually, the sheet is handed over once a month, when the balance of the salary for the month is issued (letter from the Ministry of Labor No. 14-1 / OOG-4375).
How to prepare a payroll
Give the pay slip on paper or by e-mail. The Ministry of Labor permits this (letter dated February 21, 2017 No. 14-1 / OOG-1560). The judges also do not see any violations in the distribution of leaflets via the Internet (appeal ruling of the Krasnoyarsk Regional Court dated 13.08.12 No. 33-6671 / 2012). Select the order of issue yourself and fix it in the regulation on remuneration or order of the head (letter from Rostrud dated March 18, 2010 No. 739-6-1).
The firm is not obliged to keep the second copies of the payroll. But if you cannot confirm that you issued the document, labor inspectors can fine the company in the amount of 30,000 to 50,000 rubles. (Article 5.27 of the Administrative Code). The judges will support the inspectors (decision of the Sverdlovsk Regional Court dated January 20, 2016 No. 72-98 / 2016).
Therefore, if you give out sheets of paper, keep a separate log of the issuance or ask employees to sign on the detachable part of the sheet. Labor inspectors at the check may require a document that confirms the issuance of pay sheets.
Download instructions on how to confirm the issuance of payment slips in
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