How to calculate salary for the previous period. income tax

Starting from version 3.0.24*, the 1C: Payroll and HR 8 program, version 3.0, has improved the mechanism for correcting primary documents related to the calculation and recalculation of wages, as well as benefits for previous periods, deducted from personal income tax salaries and calculated insurance premiums. A.D. will tell about this in the article. Radchenko, specialist of the company 1C-Corporate Management Systems LLC, which is the center of competence for ERP solutions of the 1C company (1C: ERP Center), which has the status of 1C: Network Competence Center, a participant in the 1C: Consulting project.

Note: * An overview of the new versions of the program "1C: Payroll and HR 8" edition 3.0 and other 1C solutions can be found on the 1C: ITS website in the section "Technological support for applied solutions" - "Information on updates to 1C: Enterprise software products" http://its.1c.ru/db/updinfo/.

In the work of the payer, there are quite often situations when it is necessary to partially or completely change the data of previously entered documents that are directly or indirectly involved in the calculation of wages. Situations may be related to accounting errors of an accountant, personnel and organizational changes in the company, wage indexation, sick leave "late". There are also curious cases, for example, the payment of two salaries to an employee - for himself and for his namesake. Errors are often found during the inventory.

Salary Adjustment Legislation - Things to Keep in Mind

• to reimburse the unworked advance payment issued to the employee on account of wages;
• to pay off unspent and not returned in a timely manner;
• to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for the consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards;
• upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days.

• counting error**;
• if the body for the consideration of individual labor disputes recognizes the fault of the employee in non-compliance with labor standards or idle time;
• if wages were overpaid to the employee in connection with his illegal actions established by the court.

Note: ** Counting error is understood as an arithmetic error made in arithmetic calculations (Rostrud letter dated 01.10.2012 No. 1286-6-1, definition of the Armed Forces of the Russian Federation dated 01.20.2012 No. 59-B11-17).

New features of "1C: Salaries and personnel management 8" for correcting salaries

The mechanism for correcting primary accounting documents and recalculating wages has long existed in typical 1C: Enterprise products that automate payroll: 1C: Salary and Personnel 7.7, 1C: Salary and Personnel Management 8 (rev. 2.5) and other programs , which includes payroll components. In the 1C: Payroll and HR 8 program (rev. 3.0), this mechanism has been improved and made more user-friendly.

There are three ways to correct documents and accept corrections for accounting:

• enter a document "retroactively" - this is, for example, a "forgotten document" that was not taken into account in a timely manner;
• correct the document of the previous period;
• reverse the document.

Let's consider how to reflect each of these situations in the program "1C: Salary and personnel management 8" edition 3.0.

Entering a document "retroactively" - "forgotten document"

This method allows you to register in the database a document relating to the past period.

Example 1

Suppose that at the end of February 2015, the payer received a certificate of incapacity for work for January 2015. The salary for January has already been calculated and paid earlier. The employee was paid a full month's salary.

Let's create a document Sick leave with registration month February 2015. We indicate the sick leave period - from January 16 to January 31 (Fig. 1).

The total values ​​of accruals and separately the total values ​​of the performed recalculations are reflected on the first page of the document. This allows the user to visually control the calculation results. Recalculations of accruals of past periods are separated from accruals and are reflected on a separate tab of the document Recalculation of the previous period.

Correction of a document of the past period

This method is used if in the current period the information contained in the document accepted for accounting in the previous period is corrected.

Example 2

In practice, there are situations that require correction: - the wrong period was entered into the document; - the wrong employee was selected in the document; - an employee, for example, was granted leave from 02/01/2015 to 02/28/2015, vacation pay was paid on 01/29/2015. Then, with the written consent of the employee, he was recalled from vacation from 02/15/2015.

In a document that was posted and paid in the previous period, commands become visible and available To correct and reverse(Fig. 2). A comment is displayed next to the buttons explaining why this document is not recommended to be corrected in the document itself.

Document reversal

This correction method allows you to cancel the results of a document action posted in the past period.

Example 3

note on the features of the reversal mechanism in the program "1C: Salary and personnel management 8" (rev. 3.0):

• team reverse located directly in the corrected document next to the Fix button. The appearance and joint placement of the buttons are shown in Figure 2;
• document Reversal is carried out, which allows you to first prepare a document, and then apply its action later, or cancel the action of a previously posted document, if this is necessary for any reason.

Document Reversal accruals allows not only to reverse accruals made earlier, but also to introduce new accruals that depend on the ones being reversed - tab Additional charges and recalculations(Fig. 3).

Correction and cancellation of documents of the past period - answers to frequently asked questions

In practice, users often have questions about correcting, reversing or recalculating wages. Let's answer the most frequently asked questions.

In documents of the current period, the "Correct" and "Reverse" commands are not visible. When do correction and reversal commands appear in a document?

The buttons appear in the document for which the salary payment has already been made or the document Reflection of salary in accounting has been posted.

When does the tab “Recalculation - Recalculation of the previous period”, or “Recalculation of accruals”, “Recalculation of benefits”, “Additional accruals, recalculations” appear in the document?

If it is a document of the past period or a document - "correction".

Why are deductions not calculated?

Deductions are calculated in the current billing period, taking into account the previous result of the calculation of past periods.

Forms of commands depending on the state of the document

Depending on the status of a document that can be corrected, the commands Correct and Reverse, as well as links to corrected and corrected documents, are reflected differently. The following options are possible:

1. The document does not yet make sense to correct (Fig. 4).
2. It is already better to correct the document through the correction mechanism, rather than repost the existing copy of the document (Fig. 5).
3. The document has already been corrected (Fig. 6).
4. The document has already been reversed (Fig. 7).
5. Document - correction of the document of the previous period.

At the same time, the current period is already closed, and if a re-correction or cancellation of the document is required, then it is better to do this through the correction/reversal mechanism (Fig. 8).

6. The document is a correction of the document of the previous period and, at the same time, it has already been corrected (re-correction) (Fig. 9).
7. The document is a revision of a document from a previous period and has been reversed. It cannot be edited (Fig. 10).

Opportunities of "1C: Salaries and personnel management 8" in terms of payroll recalculation

Recalculation of accrued salary

Recalculations are recorded when data for payroll is changed in periods for which payroll has already been paid. The reasons for registering recalculations are changes:

• composition of accruals;
• indicator values;
• hours worked.

When canceling a document Payroll and contributions, information about employees and periods for which there were recalculations is restored and can be corrected again. If the reason for the recalculation is registered in the program - in the form of a document an information inscription appears, which informs about the need to recalculate the document (see Fig. 11). If you click on the hyperlink More, then a form opens with a list of periods and reasons for the occurrence of recalculations.

By pressing the button Accrue now a document is created Payroll in the current period, and the tabular part is filled in it Additional charges, recalculations.

Recalculation of benefits

Similar to the example of recalculation of salaries, on the tab Recalculation of benefits the results of recalculation or additional accrual of benefits for past periods are reflected (Fig. 12).

Benefits are recalculated automatically if corrections are made to existing parental leave orders. Also, the need for recalculation can be registered manually in the section Salary -> Recalculations.

If there is no need to create a separate payroll recalculation document for the next payroll period, the period is not closed and the salary has not been paid, it is possible to recalculate the current document Payroll and contributions. If there are many employees for which recalculation is required in the document, you can refill the document using the menu button Fill in the header of the document. The drop down list contains:

• full refill of the document;
• refilling with saving manual changes;
• addition of data of employees not included in the document.

Document "Additional accrual, recalculation"

Document Additional charge, recalculation- this is the Payroll document created in a special mode. If the period is “closed”, i.e. the payment of wages is registered or its reflection in accounting, the user has the opportunity to enter a document Additional charge, recalculation. It contains the details necessary to make an inter-settlement payment and is intended for use in cases where it is required to pay additional accrued wages before the end of the billing period (Fig. 13).

Recalculation of documents of average earnings

The need to recalculate documents of average earnings is determined automatically when registering the accrued salary. The program determines the list of documents that use data on average earnings for the period in which the changes were made. If information about accruals and hours worked has changed, a recalculation record is recorded. At the same time, an informational inscription is displayed on the form of the document of average earnings, which informs about the need to recalculate the average earnings and the document itself, by hyperlink More, same as in document Payroll a form opens with a list of periods and reasons for the occurrence of recalculations. The user independently chooses what to do - recalculate the document or issue its correction. If the recalculation affects the accruals of previous periods, the result of the recalculation is reflected in the tabular section Recalculation of the previous period of the document of average earnings.

Recalculation management

To improve the convenience of work and faster access to data on recalculations, a workplace has been created in the program Recalculations- Recalculation management tool. The workplace form is available through the menu Salary -> Service -> Recalculations. The workplace is a processing containing two tabular parts Salary and Vacation, sick leave and other inter-settlement documents.

Table Salary for each registered record, you can open the employee data, the data of the document that is the reason for the recalculation, draw up a document Additional charge, recalculation or remove the entry from the list if it is not true. If necessary, the user can manually add an allocation record for any employee for the required period.

Table Vacation, sick leave and other inter-settlement documents similar actions are available with documents of average earnings.

It is possible to issue a correction of the document or directly recalculate the document of average earnings. If payment has already been made for this document, the program warns about this and provides the opportunity to cancel refilling the document.

It is also possible to delete irrelevant recalculation entries.

Recalculation of personal income tax

The program "1C: Payroll and HR 8" (rev. 3.0) provides for the possibility of recalculating personal income tax deducted from an employee's salary in previous periods.

This possibility is provided by the document Recalculation of personal income tax. The document allows you to automatically fill in the tabular section with a list of employees for whom personal income tax needs to be recalculated, or add an entry manually; introduce standard, property and personal deductions; to form a printed form of the tax accounting register for personal income tax (Fig. 14).

Recalculation of insurance premiums

1C: Salary and HR Management 8 (rev. 3.0) provides for the possibility of recalculating insurance premiums. Document Recalculation of insurance premiums allows you to calculate insurance premiums from the beginning of the tax period to the month of registration. The document contains details that allow you to reflect the recalculation in the reporting as an independent additional charge in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ or to reflect the recalculation "backdating" to form an updated calculation of RSV-1 for the previous period. The document has two tabular parts Assessed Contributions and Income information, in which, as a result of automatic calculation, changes are reflected in comparison with the previously created calculation of insurance premiums (Fig. 15).

Summing up, it can be noted that the new features of the program "Salary and personnel management 8" (rev. 3.0) allow you to more fully cover the range of tasks that arise for an accountant to reflect corrections to primary documents in accounting and recalculate wages, taxes and contributions.

Editorial

About the new features of the program "1C: Payroll and HR 8" (rev. 3.0), read the articles:

• “Summed up accounting of working hours in “1C: Salary and personnel management 8” (rev. 3.0)” - No. 9 (September) “BUH.1C” for 2015 (p. 22);
• "Accounting for territories in the program" 1C: Salary and personnel management 8 "" - No. 7 (July) for 2015 (p. 19);
• on the site

From the point of view of a layman, the task of recalculating salaries is not difficult.

But this statement is far from the truth.

Recalculation of wages is carried out in several cases:

• increase or decrease in wages;
• payment of earnings in excess;
• erroneous calculations.

Salary change

Corrective operations in relation to changes in the amount of wages must be carried out in strict accordance with the norms of the law.

The Labor Code of the Russian Federation establishes the possibility of indexing (increasing) the amount of earnings, taking into account the current economic situation in the country or region. The rapid rise in prices forces the employer to index wages, reflecting the recalculation procedure in local regulations.

Based on the results of the financial year, the administration of enterprises analyzes the results of economic activity and decides on a possible indexation of the level of wages.

Overpaid Amounts

When changing the initial data, the accruals are automatically recalculated in the following cases:

• When it is necessary to return an advance payment issued in an increased amount;
• If the advance issued for travel expenses does not correspond to the actual cost of a business trip.

Errors in calculations

Arithmetic counting errors lead to an unconditional procedure for recalculating the accrued amounts.

Incorrect input of initial data from primary documents into specialized computer programs can also be qualified as a counting error.

The employer can withhold excess accrued amounts from the employee's salary if the following conditions are met:

• the return period should not exceed one month;
• the written consent of the employee to return the amount.

Amounts of payment to employees based on a misinterpretation of the concepts of labor legislation are not subject to recalculation and return to the employer.

The court's decision

Controversial issues of recalculation of overpaid amounts are subject to consideration at meetings of the commission on labor disputes or in the courtroom.

The execution of deductions by court decisions is mandatory for the employer.

Overpaid wages are withheld in the following cases:

• counting error;
• by decision of the Commission on Labor Disputes in the event that the employee's fault is recognized in simple or non-fulfillment of production tariffs and standards;
• on a writ of execution, if a court decision issued a ruling on the unlawful action of the employee.
  Deductions from wages are made within the limits determined by the decision of the control authorities, but taking into account the norms of labor legislation. Depending on each specific case, the size of deductions varies from 20 to 70%.

We do payroll

An employee, having discovered an error in the calculation of payroll, has the right to insist on additional accrual and payment of the entire required amount.

Decor

The employee draws up an application (in free form) addressed to the head of the organization with a request to recalculate to establish the unpaid amount.

The enterprise issues an order, on the basis of which the accounting services perform all the necessary actions.

The employer must notify the employee of the enterprise in writing about the upcoming changes in the amount of earnings. On the tear-off slip of the received notification, the employee puts his signature.

For each specific case of recalculation of wages, an order is drawn up for the enterprise.

An order is not required to change payment under the executive documents of the judicial authorities.

Recalculation period

The period of time for which the employer can recalculate wages is not legally established.

Therefore, when determining the settlement period, it is necessary to take into account the condition of employment of a citizen:

statute of limitations

In case of labor disputes, the employee may, within three months from the moment when the violation became known, file a claim with the court or the labor inspectorate.

The legal statute of limitations is three years.

If the judicial authority recognizes the employee's claims as legitimate, then the recalculation period is not limited to a period of three months. In the case of a positive, for the employee, court decision, the employer pays the required amount of additional payment for the entire period.

Calculation example:

Salary according to the staffing table of engineer Petrov S.S. is 15,000 rubles. In July 2017, the management of Pegas LLC decided to increase the remuneration of employees from 01/01/2016 by applying an indexation factor of 1.3.

Initially, for January-June 2017, engineer Petrov was paid:

6 months * (15,000 rubles + 15% district coefficient * 15,000 rubles) = 103,500 rubles

13% personal income tax * 103,500 rubles. = 13455 rubles. personal income tax accrued for 6 months of 2017

103500 rubles - 13455 rubles = 90045 rubles. issued to an employee for 6 months

The accruals are recalculated in accordance with the indexing size of 1.3:

15,000 rubles * 1.3 \u003d 19,500 rubles. salary after increase

6 months * (19500 rubles + 15% district coefficient * 19500 rubles) = 134550 rubles.

13% personal income tax * 134550 rubles. = 17492 rubles.

134550 rubles - 17492 rubles = 117058 rubles.

117058 rubles - 90045 rubles. = 27013 rubles. to surcharge after adjustment.

Subtleties

Can I apply for a previous period?

The Labor Code of the Russian Federation does not provide for temporary restrictions on the recalculation period. If there are disagreements between the parties, all issues are resolved in court.

Can this be done after an employee leaves?

An employee may require a recalculation of wages within three months from the date of dismissal, when he learned or should have known about the underpayment.

Is it made for working pensioners?

Recalculation of wages for a retired employee occurs on a general basis.

What about taxes?

Adjustment of taxable bases and amounts of taxes is carried out during the reporting period of detection of an error.

If an employee is denied

Where to apply?

If the employer refuses the request to recalculate accruals, the employee has the right to file a claim:

• to the judiciary;
• to the labor dispute committee.

An example of a claim:

Employer's responsibility

An employer who dishonestly fulfills his obligations to pay salaries to employees is subject to administrative penalties.

The amount of the fine depends on the degree and prescription of the violation of official duties.

The former employee filed a lawsuit alleging that he was incorrectly calculated and paid wages, and won the process.
As a result, the organization must pay him a certain amount, as well as compensate for non-pecuniary damage and expenses for a lawyer.
Wages were adjusted for the period from December 2016 to November 2017.
How should additional payroll be reflected in accounting: on the date of the court decision?
When calculating income tax, in what period can these expenses be included?
What to do with social insurance contributions: adjust the reporting of 2016 and 2017 or take into account additional charges in the current year?
Shouldn't contributions be imposed on compensation for non-pecuniary damage and compensation for lawyer's expenses?

After considering the issue, we came to the following conclusion:
In accounting, expenses incurred by your organization by court decision are recognized in 2018.
The recognition of these expenses in 2018 for tax purposes may be the subject of tax disputes.
At the same time, the recognition of expenses for compensation for moral damage to a former employee and his expenses for a lawyer can also lead to tax disputes.
Changes to the previously submitted calculations for insurance premiums are not required.
The amount of compensation for non-pecuniary damage and expenses for a lawyer is not subject to insurance premiums.

Rationale for the conclusion:

Accounting

Identified errors and their consequences are subject to mandatory correction (PBU 22/2010 "Correction of errors in accounting and reporting" (hereinafter -)).
The definition of an error is given in PBU 22/2010, which indicates that an error is an incorrect reflection (non-reflection) of the facts of economic activity in the accounting and (or) financial statements of the organization.
At the same time, inaccuracies or omissions in the reflection of the facts of economic activity in the accounting and (or) financial statements of the organization, identified as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) of such facts of economic activity, are not errors.
We take the position that the court decision can be considered as new information that was not available to your organization at the time of recognition of expenses in 2016-2017. In this regard, we believe that the accrual of wages to a former employee in the previous amounts is not an error in understanding.
Then, on the basis of clause 80 of the Regulations on Accounting and Accounting in the Russian Federation, approved by the Ministry of Finance of Russia dated July 29, 1998 N 34n, we believe that additional charges to a former employee are taken into account by your organization as part of other expenses, that is, on account 91 "Other income and expenses", in the period in which the said judgment came into force.
We believe that in the accounting of 2018 in the accounting of your organization in this case, the following entries can be made:
Debit 91, subaccount "Other expenses" Credit 76, subaccount "Settlements with a former employee" - additional wages were accrued to a former employee;
Debit 76, sub-account "Settlements with the former employee" Credit 51 - the amount due to the former employee was transferred.
Similar records, in our opinion, are formed in terms of compensation for non-pecuniary damage and the plaintiff's expenses for a lawyer.

income tax

Insurance premiums

1. From the position reflected, in particular, in the letters of the FSS of Russia dated November 17, 2011 N 14-03-11 / 08-13985, the Ministry of Health and Social Development of Russia dated May 28, 2010 N 1376-19, it follows that the discovery in the current reporting (calculated ) the period of the need to accrue additional payments for previous reporting (settlement) periods is not an error in the calculation of the base for accruing insurance premiums, since in each of the indicated periods (past and current) the base for accruing insurance premiums was determined as the amount of payments and other remunerations accrued in the benefit of workers in that period. Therefore, for past periods, in this case, the recalculation of insurance premiums is not made and no changes are required in the calculations for accrued and paid insurance premiums (see also the Arbitration Court of the West Siberian District of December 15, 2015 N F04-27695 / 15 in case N A46- 2466/2015, material: Question: An employee of a pharmacy received additional earnings for the last billing period.Is it necessary to recalculate the calculated and paid insurance premiums? ("Pharmacy: accounting and taxation", N 7, July 2014)).
The above clarifications related to the procedure for applying the provisions of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ).
Thus, we believe that it is not required to make changes to the reporting on insurance premiums for 2016 in the situation under consideration.
From 01/01/2017, insurance premiums are paid in the manner prescribed by the Tax Code of the Russian Federation. Taking into account the similarity of the provisions of Chapter 34 of the Tax Code of the Russian Federation, employees of the regional branch of the FSS of the Russian Federation for the Republic of Dagestan also express (see the material: Question: Should the calculated insurance premiums be recalculated if the employee received additional payments for previous reporting (settlement) periods? (the answer of the regional branch Social Insurance Fund of the Russian Federation for the Republic of Dagestan, June 2017)).
2. In accordance with the Tax Code of the Russian Federation, all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits established in accordance with the legislation of the Russian Federation), including those related to compensation for harm .
However, in the Federal Tax Service of Russia dated May 12, 2017 N BS-4-11 / [email protected] it is indicated that there is no special rule on the inclusion in the list of non-taxable insurance contributions of compensation for moral damage on the basis of a court decision of the Tax Code of the Russian Federation.
At the same time, officials come to the conclusion that if, on the basis of a court decision, an organization is obliged to pay monetary compensation for moral damage, then these payments are not subject to insurance premiums based on the provisions of the Tax Code of the Russian Federation.
In turn, the payment of reimbursement of expenses for payment by individuals of legal services is not subject to insurance premiums, according to the tax authorities, since the reimbursement of these expenses to individuals is carried out by the organization not within the framework of labor relations with individuals, but within the framework of civil procedural relations.
In view of the foregoing, we believe that the amount of compensation to a former employee for moral damage and expenses for a lawyer, paid on the basis of a court decision, is not subject to insurance premiums.

Prepared answer:
Legal Consulting Service Expert GARANT
auditor, member of the RAMI Kirill Zavyalov

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of the RAMI Gornostaev Vyacheslav

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

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1C:Enterprise 8.2 /
Trading company management for Ukraine /
Questions about the program

How to reflect the additional salary accrual for the last period?

Additional payroll for past periods is reflected using the document “Payroll to employees

organizations." To perform additional accrual in the document, you should:

• In the header of the document, indicate the current month of calculation.
• Fill in the list of employees for whom additional salary accrual will be made.
• On the "Accruals" tab, add lines with the main accrual, for example, "Salary by day" and the amount of additional accrual for the previous period. In order for additional accruals to be taken into account as accruals of the previous period, it is necessary to indicate the previous period (the month for which the additional accrual is performed) in the “Period” (Start, End).

Attention! After additional salary accrual for the previous period is reflected during automatic filling and calculation of data, lines on additional accruals for previous periods will be automatically added to the “Contributions”, “FT Contributions” and “Personal Income Tax” tabs.

Prices and mode of study: accounting courses
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Course "Accounting + 1C: Accounting 8.2 for beginners"
Course "Accounting and preparation of tax reporting in the program 1C: Enterprise"

Other related materials:
salary by day, by day, period, contributions, lines, payroll for employees, list, payroll, salary, add, charge, fill in, on the bookmark, charges, period, calculation, 8.2, document, invoice, document

Materials from the section: 1C:Enterprise 8.2 / Management of a trade enterprise for Ukraine / Questions about the program

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System-Wide Mechanisms and Principles

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Methodology for reflecting in management accounting accruals of regulated accounting for employees working in several departments

We are found: payroll for the previous period, how to calculate additional salary for the last month in 1s 8 2, additional payroll for the last period in 1s, additional payroll for the last period, additional accrual of insurance premiums for past periods in 1s 8 2, additional payroll, additional payroll for the last month, how to make additional payroll, order on additional payroll sample, how reflect the additional accrual of insurance premiums

Salary and personnel of a state institution, version 3.1 (3.1.3.274) We consider January 2018.
In December 2017, there was a calculation that should coincide with the calculation in ZBU 1.0
The situation is as follows - in December 2017, employees were hired, but they were not accrued or paid salary.
In WKGU 3.1, he also removed the lines with the salary of newly hired employees.

The question is how to calculate their salary in January 2018 for December 2017
In ZBU 1.0, it is necessary to indicate in the document Accrual of RFP "accrual mode" - "last month" and fill it in with the necessary employees.
That I could not accrue the same thing in WKSU 3.1
Point to the right path. Where to look for a supplement?

(0) As an option, the document "Additional accrual, recalculation"

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23.05.2018

According to the provisions of the Labor Code of the Russian Federation, employees have the right to timely and full receipt of wages. It must be paid in the amount established by the employment contract (taking into account the position held, the qualification level of the employee, the quality of activity).

The legislative norms of the Russian Federation say that the employer must comply with the above requirements, pay everything on time and in full. But it happens that wages can be recalculated. In what cases is recalculation possible?

What article of the Labor Code of the Russian Federation regulates the process?

Since wage requirements are always inserted into the employment agreement, there must also be good reasons for making certain amendments to the amount of wages.

The payroll process regulated by article 133 of the Labor Code of the Russian Federation.

Procedure can be done under these circumstances.:

• If wages increase or decrease.
• If you have charged more than it should be, the amount.
• If you made a mistake when calculating.
• If the appropriate decision was made by the court.

Based on the provisions of the Labor Code of the Russian Federation, wages can be indexed.

When changing the amount, legislative acts of the Russian Federation must be taken into account without fail.

The basis for the implementation upward recalculation of wages, this is:

• implementation in the institution.
• Underpayment of the due salary due to a counting error.
• An increase in the salary of an employee by agreement of the parties.

Downward recalculation is possible if the employee has a debt before the organization. In such a situation, retention occurs, in accordance with the provisions of Art. 137 of the Labor Code of the Russian Federation.

Another reason to reduce wages for the past period is change in organizational working conditions(based on the provisions of Article 74 of the Labor Code of the Russian Federation) or direct reflection in a legislative act (for example, in a law for federal civil servants).

How to recalculate for the last period downward?

When answering the question of how to recalculate wages downward, it is necessary to take into account the provisions of the letter of the Federal Service for Labor and Employment of 08/09/2007 No. 3044-6-0.

Based on the provisions of this document for recalculation for the previous period, the employer is obliged:

• Obtain written consent from the employee on, if that, based on the provisions of the 3rd paragraph of Art. 1109 of the Civil Code of the Russian Federation, should not return them.
• Prepare an order that the overpaid amount for the previous period will be deducted from the employee's salary.

If the recalculation is carried out downward, be sure to pay attention to such features:

• Reducing the amount of salary is possible only in cases strictly fixed by law.
• Wages are reduced as follows: they are withheld for an unworked advance payment, deducted from travel allowances, vacation pay, due to the fact that a counting error has occurred (part 2 of article 137 of the Labor Code of the Russian Federation).
• The employee must agree (in writing) to deductions from his salary.
• If due to the employee any labor standards were not fulfilled or there was a downtime, you first need to get the conclusion of the labor dispute commission. She has to confirm all this.
• If the organization has planned activities during which wages are changed downward, employees must be informed about this at least 2 months before the start of these activities. Employees must affix their signatures (express their consent in writing).

In the direction of increase

If the salary was paid less than is due according to the staffing table and other internal documentation of the institution, obtaining written permission from the employee to perform the recalculation for the past period is not required.

For a retired employee

Accountants of organizations are very often forced to recalculate the salaries of employees for past periods and after their dismissal. Consider the most popular situations.

If an employee is overpaid

As a rule, for overpayment for the previous period there are only two reasons:

If the salary is lowered

If an employee quit and it turned out that he was underpaid, the accountant must pay the missing amount.

The tax and accounting treatment of these amounts will be identical to standard wages. Funding required.

And one more important point: the employer must calculate and pay employee compensation for delaying pay.

Its amount must be at least 1/150 of the current refinancing rate the Central Bank from the amount not credited within the established time period for each day of delay (Article 236 of the Labor Code of the Russian Federation).

What documents need to be issued?

If a recalculation for the previous period is necessary (for example, due to underpayment of wages), the employee has the right to submit an appropriate appeal to the manager.

To make an application a standard sample is used. The document reflects the following information:

• The name of the institution.
• Full name of the citizen who is the general director.
• Name of the initiating employee.
• Request to recalculate for a specific time period.
• Date, signature.