How to correctly issue a pay slip

Why do you need a payroll slip?

In accordance with the provisions of Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to inform the employee in writing about how his wages are calculated. Namely, how salary, bonuses, various deductions and other indicators are taken into account when calculating it.

At the level of federal regulations, it is not determined how such information should be provided (with the exception of the specified requirement to provide information to the employee in writing). In practice, this happens by providing the employee with a pay slip. It reflects all the necessary information.

The sheet can be presented in paper or electronic form (letter of the Ministry of Labor of Russia dated 02.21.2017 No. 14-1/OOG-1560). At the same time, the procedure for using the electronic method of issuing slips (for example, by sending it to an employee’s corporate e-mail) must be fixed in the employment contract or local regulations.

It is enough to issue a slip when paying the last part of the salary (after all advances paid). A separate payslip is issued upon dismissal.

Pay slip and personal data

The salary slip reflects data on the income of an individual. Such data is considered personal and cannot be disclosed without the permission of the citizen (Article 7 of the Law “On Personal Data” dated July 27, 2006 No. 152-FZ).

Thus, an accountant or other responsible employee who provides (distributes) pay sheets to employees will be the person responsible for the non-disclosure of information reflected in such sheets. This function of the responsible employee can be enshrined in the local regulation on personal data.

Safe transfer of payroll slips from the point of view of Law 152-FZ can be carried out:

• if the sheets are paper - in a separate office (in the accounting department) when employees visit it one by one;
• if the leaflets are electronic - by sending them to an e-mail whose affiliation with a specific person is reliably established.

It would not be amiss to request from the employee separate permission to process personal data provided by income information - despite the fact that, in accordance with subparagraph. 2.3 clause 2 art. 10 of Law 152-FZ, employers do not have to request permission to process personal data of employees. The fact is that the employer may need access to such data after the dismissal of the employee (for example, when preparing the certificate of deductions requested by him).

Organizing the circulation of payslips at an enterprise, taking into account the requirements of the legislation on the protection of personal data and other standards, is a responsible task. Let's study what it makes sense for an enterprise to pay attention to when solving it.

The procedure for turnover of payslips in an organization: nuances

The following circumstances deserve attention:

1. Pay slips are stored for at least 6 years, and in the absence of personal accounts (Article 295 of the Rosarkhiv List):

• 50 years - if the documents were completed after 01/01/2003;
• 75 years - if documents were completed before 01/01/2003.

2. Records of the issuance of leaflets can be kept using a separate journal. In it, employees can certify the fact of receipt of the payment document with their signature.

However, when sending payment slips electronically, their receipt can only be confirmed using a qualified digital signature - as an analogue of a handwritten signature (Clause 1, Article 6 of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ).

In practice, this may mean the employee sending the accountant a copy of the payslip file, which is signed by the cryptographic program used in the company.

The procedure for using digital signatures, as we noted above, is fixed in certain provisions of the employment contract or local regulations regulating wages at the enterprise. In particular, such provisions may indicate that if the digital signature is not used, the employee should go to the accounting department and receive a paper version of the sheet.

3. The employer approves the pay slip form:

• taking into account the opinion of the trade union, if established;
• in accordance with local regulations governing the circulation of personnel documents.

Important! “ConsultantPlus” warns: The use of a pay slip form not approved by the employer is a violation of labor legislation and may entail liability under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (a similar opinion was expressed by the Supreme Court of the Russian Federation in Resolution No. 75-AD10-3 dated December 23, 2010), and if such a violation is committed repeatedly - under Part 2 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Violations when issuing pay slips: what sanctions will the employer receive?

If the employer does not issue a payslip within the prescribed period, the Labor Inspectorate will have the right to fine (Clause 1, Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• employer official - 1000–5000 rubles;
• employer as a legal entity - by 30,000–50,000 rubles.

If the employer commits violations in terms of ensuring the legal circulation of personal data (represented in this case by information about the income of employees), then FSTEC inspectors may fine the employer on various grounds prescribed in Art. 13.11 Code of Administrative Offenses of the Russian Federation. For example, if they decide that the employer used the employee’s personal data for unspecified purposes, they can apply sanctions under paragraph 1 of Art. 13.11 Code of Administrative Offenses of the Russian Federation in the form of:

• fine for an official - in the amount of 5,000–10,000 rubles;
• fine for a legal entity - in the amount of 30,000–50,000 rubles.

As we noted above, the use of an unspecified form of pay slip is equivalent to its non-use. But what should the document look like? What formats should employers focus on?

Let's start with the main thing - develop a form

According to Part 1 of Article 136 of the Labor Code of the Russian Federation, all employers, without exception, are required to issue wage slips on a monthly basis.
The document contains current information about accruals made, calculated amounts of deductions and other payments that are due to the employee in a particular month. There is no unified form for salary calculations. Each organization has the right to independently develop a form to take into account all the subtleties and features of the specific activities of the institution. Let us recall that until 2013 the old form was in force, uniform for use in all Russian organizations. However, this form has been discontinued.

The absence of a unified form of salary slip is not a basis for refusing to issue a pay slip to specialists. For violation of Part 1 of Art. 136 of the Labor Code of the Russian Federation provides for administrative liability. Consequently, each organization is obliged to independently develop and approve the form that it will use in its work. You can download our sample salary slip completely free of charge.

When to issue a payslip

Don't know when pay slips are issued? It is provided to the employee regardless of the salary payment option: upon the accrual and transfer of wages to the employee’s card or at the time the employee receives the monthly cash remuneration in hand. Settlements are received by both main employees and employees working under civil contracts, to whom the employer also pays wages.

The document is issued only at the time of final payment; the form does not need to be provided on the day of advance payment in the organization or when transferring vacation pay. When directly transmitting calculations, the accountant must comply with the principle of confidentiality.

The fact that an employee has received a pay slip can be confirmed in the following ways:

• develop a detachable part of the document in which the employee will sign the form, thereby certifying the fact of receipt;
• keep a log of the issuance and receipt of pay slips.

Order on approval of the pay slip form

The formal form of the payroll sheet is developed by each employer independently and approved by order. order approving the form of the pay slip, it is suitable for both budgetary institutions and commercial and non-profit organizations.

How to fill out

The payroll form for employees must be filled out according to the rules. The following information must be displayed on the payslip:

• name of the organization and information about the unit;
• FULL NAME. employee;
• his personnel number;
• month for which accruals and deductions are made;
• the total amount of time worked for the month;
• accrued amount without taxes and other deductions;
• composition of wages.

The payslip itself consists of several sections:

1. Total accrued. This block reflects information about all accruals made to the employee during the reporting period, that is, the entire composition of the salary is indicated. In addition to salary, this includes compensation, incentive and bonus payments, benefits, sick leave, vacation pay, work on holidays and weekends, calculation and compensation upon dismissal. The procedure for calculating income is also indicated here, and the days and hours worked for which you need to pay are written down.
2. Total withheld. This block records all deductions made by the employer: personal income tax and insurance contributions, trade union dues and deductions under writs of execution (alimony).
3. Total paid. The block is intended to reflect previously paid amounts for the reporting period (advance payment, vacation pay, etc.).
4. To payoff. This section of the payslip specifies the total amount to be transferred (issued). It also reflects the employer's or employee's salary debt. At the end of the document, reference information is indicated - total income since the beginning of the year and applied deductions to personal income tax.

The pay slip is issued after the actual closing and payment of wages, so data on all amounts accrued during the month is entered into it. It specifies fines, compensation, incentives and bonus payments, overtime and work on weekends.

If the salary in an institution is calculated using specialized programs, then payslips are generated automatically in electronic form, based on data on accruals and payments made. The accountant can only print out the form and provide it to the employees for signature.

Sample salary slip in Excel

Sample pay slip

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 policies, 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.

Registration procedure

1. At the beginning of the sheet write:
2. company name,
3. job title,
4. Full name of the employee,
5. the period for which the document is drawn up (usually one month),
6. the department in which the employee works,
7. his personnel number.
8. Next comes the main part, which looks like a table with several sections.
9. The first includes all types of accruals for the period (salary, bonus, compensation, interest, etc.). All data is entered here indicating the number of days and hours subject to payment for one or another type of accrual.
10. The second section includes everything related to tax withholdings.
11. The third contains information about contributions to extra-budgetary funds.
12. Next, indicate the amount of the advance payment and information about additional insurance premiums.
13. After all the calculations, at the end of the document the total amount of deductions and the salary to be paid are written. If the company has a debt to the employee, or vice versa, the employee owes the employer, information about this must also be included in the payslip.

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.

What is indicated in the transcript

The salary slip must reflect:

• components of wages (salary codes are not indicated on the payslip, this is a mandatory detail of the 2-NDFL income certificate);
• accrued compensation - in separate lines;
• total taxable income;
• amount and basis of deductions;
• the total amount of payment to be paid.

To figure out how to read a pay slip, use a table that deciphers each item contained in the pay slip:

Salary breakdown

The salary includes accruals that are made as remuneration for work: salary, bonuses, payment for work on holidays and weekends.

Taxes and deductions

The withholdings include personal income tax (NDFL), its payer is the employee. The employer is required to deduct personal income tax from all income of individuals. Some employees are entitled to deductions for this tax - they are not paid in themselves, but they reduce the tax base and due to this, personal income tax becomes less. The deductions also include those amounts that the organization deducted under executive documents. If a new column has appeared here or the amount indicated is larger than usual, the accountant who performed the calculation and decoding will help you understand the salary slip.

Calculation example

From a January salary of 20,000 rubles, an employee is required to withhold personal income tax of 13%. The amount of deductions will be:

20,000 × 13 / 100 = 2600 rubles.

If an employee is entitled to a deduction for the first child (in 2021 it is 1,400 rubles), then the calculation of the deduction will change.

First, we reduce the salary by deduction:

20 000 – 1400 = 18 600.

We calculate 13% of this amount:

18 600 × 13 / 100 = 2418.

Due to the deduction, 2,418 rubles are withheld from the employee, not 2,600.

There are always a lot of numbers in a salary notice. In addition to decoding, it is important to ensure that the amounts indicated are correct. Before deciphering the payroll sheet, write down the amounts of accruals already paid to you and compare with those indicated on the sheet.

Other payments

In addition to wages, an employee has the right to receive compensation and social benefits:

• financial assistance>;
• compensation for unused vacation>;
• vacation pay>;
• sick leave accruals>;
• additional payment for hazardous production, etc.

Mandatory document

The labor legislation of the Russian Federation obliges the employer to inform the employee in writing (Part 1 of Article 136 of the Labor Code of the Russian Federation):

• on the components of wages and other charges;
• the amount and reasons for deductions from wages;
• amount to be paid in hand.

The form of salary notification is a pay slip (Part 2 of Article 136 of the Labor Code of the Russian Federation). It should be issued to the employee at least once a month simultaneously with the payment of the final amount of wages for the month worked (Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated December 24, 2007 No. 5277-6-1). Moreover, you can print out a salary slip only in one copy - for the employee. The second copy of the pay slip will be useful to the company only in the event of a labor dispute with an employee.

Document role

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.

Duty or right

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

For whom is it necessary to make a payslip?

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

When should you create a document?

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).

Do I need to make payslips if my salary is transferred to a card?

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 an 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 procedure for issuing documents and the responsibility of the employer

It should be remembered that the payment ticket contains personal information about the employee, which is not subject to disclosure. Thus, this document must be provided to a specific employee in order to prevent data leakage.

The issuance of these documents is most often carried out by an accountant who has information about all funds accrued to employees. For this reason, the employer is obliged to familiarize authorized employees who have access to personal data with the confidentiality provisions. It is reflected in Articles 86 and 88 of the Labor Code of the Russian Federation. For violating the provision on non-disclosure of personal information, the perpetrator may face fines, as well as, according to Article 90 of the Labor Code of the Russian Federation, criminal liability. Fines vary depending on the person at fault. For ordinary citizens, the fine ranges from 300 to 500 rubles, for officials - a thousand rubles, and for legal entities the amount will range from 5,000 to 10,000 rubles.

Nowadays, with the widespread use of the Internet, employers can send a payslip to an employee’s email. It is impossible to determine with certainty whether such actions are legal. According to the Labor Code, pay slips must be provided strictly in writing, as specified in Article 136 of the Labor Code of the Russian Federation. However, there are a number of judicial precedents, according to which sending payslips via email is not prohibited by law. Article 312.1 of the Labor Code of the Russian Federation guarantees the possibility of receiving pay slips via e-mail exclusively for remote employees.

In the case when the employer decides to issue pay slips via email, it is necessary to consolidate this provision in the local act (LNA) of the organization or enterprise. However, the best option would be to issue paper documents, as this will avoid unnecessary disputes with the labor inspectorate.

In case of litigation, the company can be protected by the journal for issuing pay slips. In it, employees will sign upon receipt of the relevant document. It is also possible to provide a tear-off part of the payment slip, on which there will be a signature confirming the fact of issue. The employer can choose how the issue of the pay slip will be confirmed.

Is it necessary to issue a payslip if employees receive their salaries on a bank card?

The organization or entrepreneur is obliged in this situation to issue pay slips to employees. This is a requirement of the Labor Code. It does not matter how you pay your salary - through a cash register, on bank cards or in kind. This conclusion follows from the literal interpretation of the provisions of Article 136 of the Labor Code of the Russian Federation and is confirmed by the letter of Rostrud dated March 18, 2010 No. 739-6-1

Can an employee ask for his salary to be transferred to someone else’s account?

Maybe. It is not a fact that the employer will fulfill this request. After all, transferring wages to a card not of the employee himself, but to a third party is the right, not the obligation of the employer.

If an employee wants to receive labor money not on a salary card issued by the employer, but on some other one, then he must write a corresponding application (in free form), in which he must indicate the details of his card. However, you need to remember that such an application must be submitted no later than 5 working days before the payday. Otherwise, the employee will receive a salary on the “employer” card.

What card can the employee indicate in the application?

We are talking about a card issued specifically in the name of the employee himself. After all, the Labor Code says that the salary is paid to the EMPLOYEE, but the Code says nothing about transferring the employee’s salary to third party cards. Accordingly, the employer has no obligation to transfer salary money to someone else’s cards at the employee’s request. But there is no prohibition to do this. Those. the employer can meet the employee halfway and transfer his money to where he asks. To do this, the employee again needs to write an application and indicate the bank details of the card to which his salary will be transferred.

By the way, it happens that employees try to cheat and pass off someone else’s card as their own in the application in the hope that in this case the employer will not refuse to transfer money due to the obligation established by the Labor Code. For example, an employee gives his wife’s card as his. This risks leaving the employee without a salary for some time. After all, the bank most likely will not execute the payment due to a mismatch of recipients: the employer will indicate his employee as the recipient, and the bank will see that the card belongs to another person.

How to reflect payments on a payslip if an employee was sick while on vacation

List all payments for the month, including vacation pay and sick pay. On the payslip, the employee must see the components of the salary and other payments, including vacation pay. This follows from the provisions of parts 1 and 2 of Article 136 of the Labor Code of the Russian Federation.

Inclusion of the regional coefficient on a separate line of the sheet

The district coefficient should not be included in the employee's salary. If a salary system is established for an employee using a regional coefficient for wages, then the amount of the salary and the regional coefficient must be indicated separately in the employment contract. The payslip must have a separate line indicating the size of the coefficient.

Components of earnings in a salary slip

The components of earnings are indicated by Art. 129 Labor Code of the Russian Federation. After all, other payments are added to the standard salary.

6 main reasons for paying bonuses:

• receiving a class rank. Moreover, in the case of an increase in rank, the allowance also increases.
• special working conditions.
• length of service.
• hard work.
• working with an irregular schedule;
• performing duties for an absent employee.

The procedure for exactly how to pay remuneration, and how much the amount paid is, is fixed by local acts.

If an employee is given gifts, information about this is included in the documents.

Deductions are also reflected in the documents. It is written how much alimony and personal income tax are. persons and other deductions from earnings.

Payslips must be issued with a certain number of columns so that all amounts payable are reflected.

How to approve the form of a leaflet

A pay slip can be issued after the trade union organization approves the form of the document. The trade union takes into account the opinion of the majority of workers at the enterprise. Therefore, the procedure for issuing pay slips is considered to be complied with after approval by the trade union.

The answer as to whether the form is approved or not must be provided no later than five days.

Often the company does not have a trade union or other body protecting the interests of workers. The rules for issuing pay slips will be observed if the manager approves the form of the document by his order.

It happens that a dispute arises between the director of the company and the representative body over how pay slips are issued in accordance with the provisions of the labor code. Controversial issues are resolved by the courts.

When contacting labor inspectors, the controlling organization must conduct an inspection no later than one month.

2 ways to approve the form:

• issue an order;
• affix the approval stamp to the document.

The first method is more convenient, since the document is issued without additional approval stamps.

It is necessary to provide information that the opinion of the trade union has been taken into account. Indicate the details of the decision of the trade union organization.

Algorithm for notifying employees about payment of remuneration

There is a simple answer to the question of what a payslip is. This is a document reflecting information about an employee’s salary. It must be issued every time a reward is paid. Therefore, the payslip is written out twice: when paying wages and the advance payment.

Often employees are not notified for the period when the advance is paid. But this will not be a violation of the law, since full information is subsequently provided.

How to approve the form

Having decided on the form of the document, it must be approved by a separate local act, for example, an order or directive from the manager. It is acceptable to include the form in the accounting policy, for example, as a separate appendix to it. The organization has the right to use the calculation form offered by the accounting program for payroll calculation.

IMPORTANT!

It is unacceptable to use an unapproved form in your work. If the institution does not formalize the form of the document in the local order, but issues such calculations, then the management may be brought to administrative responsibility under 5.27 of the Administrative Code.