Salary payment once a month: what will be the fine?

Accountants are often interested in questions about the responsibility for violation of the terms of payment of wages (payment of a salary once a month, payment of an advance in a smaller amount, etc.). The answers to most of them can be found in the letter of Gostrud dated July 26, 2018 No. 58920/4 / 4.3-DP-18.

So, let's remember that the wages of employees need to be paid (Article 115 of the Labor Code, article 24 of the Law on Labor Remuneration):

- at least twice a month after a period of time not exceeding 16 calendar days. Even if an employee asks you to pay him a salary once a month, you still have to calculate the amount of the advance and transfer it to the employee's account (if the salary is paid in a non-cash form) or receive a salary in the bank, write in the checkout, and then after 5 working days to deposit it to pay along with the salary for the second half of the month.

The amount of wages for the first half of the month should not be less than the payment for actually worked out by the employee time from the calculation of the employee's salary (salary). That is, the minimum advance amount is calculated on the basis of the salary of the employee, but taking into account the time worked for the period from 1 to 15.

See the letter of the Ministry of Labor dated 9 December 2010 No. 912/13 / 155-10.

The amount of advance payment is calculated on the basis of the actual volume of products (works, services) produced by them for the first half of the month and piece rates;

See the letter of the Ministry of Labor of 22.11.2010, No. 964/13 / 84-10.

- no later than 7 days after the end of the period for which payment is made. That is, the salary for the first half of the month (advance payment) should be paid not later than the 22nd of the current month, and the salary for the month - not later than the 7th day of the month following the month of its accrual;

- in weekdays. If the day of payment of wages coincided with a holiday, non-working or a day off, the salary is paid the day before. What threatens the employer if these requirements are not met? Let's present explanations of Gostrud on this. Types of violations:

1.Violation of the terms of payment of wages NOT more than one month. A fine in the amount of one minimum wage established by law at the time of the violation (hereinafter - MZP) (para 8 part 2 of article 265 of the Labor Code). Note! According to Gostrud, this penalty is applied regardless of the frequency (1, 2 or more times a year) of committing such a violation. That is, if, for example, an employer has violated the payment deadline (not more than one month) in February, May and August 2018, he will be fined one MW.

2.Violation of the terms of payment of wages for more than one month (we understand as "more than" for "one month"). The fine in 3 times the amount of MZP (para 3 part 2 of article 265 of the Labor Code). An important remark from Gostrud! Payment of compensation for the loss of part of the salary in connection with the delay in the timing of its payment does not absolve the employer from liability for late payment of wages.

3. Pay wages once a month. A fine in the amount of one MZP (para 8 part 2 of article 265 of the Labor Code). This again fits into the logic of "no matter how many months, it is important, for how many months delayed payment."

We add that in the "makeweight" to the specified fines to the guilty officials and natural persons-employers-employers will be applied adminstrat in the amount of 510 to 1700 UAH. according to Part 1 of Art. 41 of the Administrative Code.

Also, Gostrud's letter draws attention to the fact that "untimely and not full payment of wages" refers to those violations for which "penalty amnesty" does not work.

Recall that for a number of violations, if the employer complies with the injunction (eliminates the violations / errors that were identified by labor inspectors), "measures to attract the object of visit and its officials to account are not applied."

The procedure for exercising state supervision over observance of labor legislation, approved by the Cabinet of Ministers Resolution No. 295 of April 26, 2017.

In conclusion, we also add that underestimation of the amount of wages for the first half of the month (advance payment), according to Gostrud, threatens the employer with a fine of 10 times the amount of MZP under para. 4 p. 2 tbsp. 265 KZoT (see the letter of Gostrud dated 25.04.2018 No. 2547/4 / 4.1-DP-18). While the Ministry of Social Policy in this situation stands for a fine in 3 times the size of the MZP (see the letter of the Ministry of Social Policy of March 16, 2018 No. 118/0 / 22-18).