In accordance with Part 1 of Art. 136 Labor Code of the Russian Federation upon payment wages the employer is obliged to notify each employee in writing:
ABOUT components wages due to him for the relevant period;
About the amounts of other amounts accrued to the employee, incl. monetary compensation for violation by the employer of the established deadline for payment of wages, vacation pay, dismissal payments, etc.;
About the amounts and reasons for the deductions made;
About the total amount of money to be paid.
Information about the components of wages must be brought to the attention of the employee by providing him with a pay slip. The form of this document is developed by the employer independently (taking into account the requirements of Part 1 of Article 136 of the Labor Code of the Russian Federation) and is approved taking into account the opinion of the representative body of employees (if any) (Part 2 of Article 136 of the Labor Code of the Russian Federation).
The form of the payslip can be approved by order of the employer or be an appendix to a local regulatory act that establishes the wage system in the organization (for example, to the regulations on the remuneration of employees).
The employer is required to provide employees with payslips to ensure that they can obtain reliable information about their wages. The goal is to monitor the employer’s compliance with the working conditions provided for in the employment contract.
HOW TO ISSUE PAYMENT SHEET?
Can be sent by email
The procedure for issuing pay slips to employees when paying wages is not established by labor legislation. Therefore, the employer must independently determine it and consolidate it in its internal documents.
For example, such a procedure can be established in a local regulatory act that determines the form of the pay slip. Rostrud specialists also confirm this in their explanations.
If all employees of the organization have their own work (corporate) email addresses, then payslips can be sent to them for review.
Specialists from the Russian Ministry of Labor consider this possible. In their opinion, the procedure for notifying employees about the components of wages must be fixed:
1) in an employment contract;
2) collective agreement;
3) local regulatory act of the employer (for example, in the order of the head of the organization, the regulation on the issuance of pay slips to employees).
If the established procedure provides for sending pay slips to employees by e-mail, this does not violate the provisions of Art. 136 of the Labor Code of the Russian Federation (example 1).
Judicial practice also confirms the legality of using this method of notifying employees about the components of their wages. Judges do not see any violation in sending payslips by email.
The procedure for issuing pay slips to employees can be specified in a local regulation or collective agreement in more detail.
A situation is possible when the organization employs workers who are not involved in computer work (for example, service personnel - repairmen, cleaners of production and office premises, etc.). In this case, it is possible to provide different ways issuing pay slips (example 2).
Employees must be familiarized with the local regulatory act, the collective agreement establishing the procedure for issuing pay slips against signature (part 2 of article 22, part 3 of article 68 of the Labor Code of the Russian Federation).
Can be accessed using a special program
Due to the fact that labor legislation does not regulate the procedure for notifying employees about the components of wages, employers can use various ways presentation of pay slips to employees.
An organization can use the following options for familiarizing employees with payslips:
a) providing access to special program, for which each employee is given a login and password;
b) providing access to the employee’s personal work account on the Internet.
The courts have also not found it a violation to place wage slips in in electronic format:
In the employee’s personal work account on the Internet (Appeal ruling of the Supreme Court of the Komi Republic dated February 18, 2013 in case No. 33-1073/2013);
On the employee’s personal page in the Internet bank (Appeal ruling of the Novosibirsk Regional Court dated 06/05/2014 in case No. 33-4700/2014).
The courts found these methods of notifying employees to comply with the requirements of labor legislation.
The tool allows you to generate payslips for employees of organizations for an arbitrary period of time and send them to the email addresses of employees and/or managers.
Brief payslips are generated for employees, and detailed payslips are generated for the manager to analyze the calculation results, in which, in addition to accrual amounts and paid time, the accrual validity periods and initial indicators for calculation (tariff rates, payment percentages, etc.) are displayed.
In the processing header, you must select the Organization and the Period for which payslips will be generated.
After this, the necessary ones are marked with checkboxes in the department tree, and the mailing list is automatically filled with employees from the selected departments. The list does not include employees who have been fired, archived, or marked for removal. Department heads are highlighted in bold.
The head of the department can be specified in the “Divisions of Organizations” directory.
Employees for whom an email address is not specified and the manager's email address could not be determined are highlighted in red.
The employee's email address is indicated in the "Employees" directory.
Employees to whom payslips can be sent, but who are not marked with the appropriate flags, are highlighted in yellow.
Payslips are generated using the algorithms of the “Organization Payslips” report of the standard 1C: Salary and Personnel Management 8.2 configuration and sent via the standard configuration e-mail service.
Using the report does not require any changes to the standard configuration and does not in any way affect its updating.
Using the tool is quite simple. There are at least two ways.
1. You can open the external processing file each time (the user must have the appropriate rights) through the “File - Open” menu.
2. You can register external processing in the “Additional external processing” directory through the “Tools - Additional reports and processing” menu. The user can connect processing to the configuration independently.
To connect a new external processing, you need to register it in the specified directory. To do this, open the registration form from the directory list form by clicking on the “Add” button. In the window that opens, you need to specify an external processing file with the extension .epf (the “Replace external processing file” button). The Name field will automatically display the name of the connected external processing, which can be changed manually. In the Type field, you need to select the “Processing” processing type.
Information about connected processing is displayed in the form of a directory list. To use the connected external processing for its intended purpose, you should open the external processing directory list form and double-click on the desired entry.
Hello! Until now, we have given employees payslips on paper. I’m thinking about how to switch to electronic payslips, and many employees are in favor. True, we have not yet decided how exactly. But some people want to receive their payslips the old fashioned way. How can I get out of this situation? I can’t force anyone.
Expert opinion
The Labor Code 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.
Part 2 of Article 136 of the Labor Code also establishes the form of notification of wages - pay slip. Let us remind you that you must have a local regulation that approves the form of the payslip.
If an accountant does not issue pay slips to employees when paying wages, the labor inspectorate will fine the company up to 50,000 rubles. And the director has the right to collect the amount of the fine from the accountant - this is stated in Article 238 of the Labor Code.
The Labor Code does not determine how to hand over a pay slip to an employee. You have the right to print it on paper or provide it electronically.
To issue a paper document, you must print it and invite an employee to the accounting department to receive it.
If the employee does not submit such an application and does not consent to the processing of personal data, he receives a pay slip from the employer’s accounting department on paper. This is the next point.
Also specify the storage period for unclaimed payslips. It is five years (clause 412 of the List, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).
You can use a payslip in electronic form:
- send by email;
- open in a special program;
- post in personal account or on the employee’s personal page on the Internet.
That is, first you need to understand the software.
The company has the right to determine that employees will receive payslips by email. It can be sent either to the employee’s corporate address or to his personal email (to which email should be registered). The employer has the right to provide the employee with the opportunity to view the pay slip electronically on the Internet and print it. To do this, the company provides each employee with a personal login and password to access the program where payslips are generated. Each employee should only have access to their personal data. From here he can print out his payslip.
note
If an accountant does not issue pay slips to employees when paying wages, the labor inspectorate will impose a fine on the company of up to 50,000 rubles. And the director has the right to collect the amount of the fine from the accountant - this is stated in Article 238 of the Labor Code.
Also, the payslip can be placed in the personal account or on the employee’s personal page in the Internet bank, if the condition for this is stated in the company’s salary regulations. Each employee has access only to his own pay slip, thereby ensuring the safety of personal data.
The form of the payslip is not normatively approved. You have the right to develop your own or use one that is available in your accounting program. Do not forget to approve the form used by order.
Here is an example form of a payslip:
This processing uses standard mailing functionality, but makes it possible to determine the list of recipients using the fill button.
We connect processing as external or use it via “File-Open”.
Go to the "Settings" tab.
Fill in the following fields:
- name - free text
- prepared - V
- send - Your own report for each recipient
- add the “Payslip” report to the “Reports” table
- on the "Delivery (email)" tab, indicate account from which payslips will be sent. If necessary, customize the subject and text of the letter.
- On the "Advanced" tab, specify the format for saving reports (for example, pdf)
- in the "Report Settings" table:
- set the flag on the line "Organization" and the comparison type "Equal"
- set the flag on the “Employee” line and click the “Specify mailing recipient” button.. “[Recipient] should appear in the setting value
Write down and select in the processing field "Mailout element"
In the "Mail Address" field, indicate the type of contact information Email (from the folder " Contact Information directory "Individuals"). In your case, there may be a different meaning here.
When you click the "Fill" button, the request receives from the "Salaries payable" register all individuals for the specified organization for the selected period and fills tabular part processing (recipient and email fields).
By clicking the "Send" button, the list of recipients from this processing, period settings, organization is transferred to the setting specified in the "Distribution element" field, and pay slips are sent using standard mechanisms.
" № 6/2017
Commentary to the Letter of the Ministry of Labor of the Russian Federation dated February 21, 2017 No. 14-1/OOG-1560.
By letter dated February 21, 2017 No. 14-1/OOG-1560, the Ministry of Labor confirmed the employer’s right to issue employees not with paper payslips, but with electronic ones.
On the issuance of electronic payslips.
Let us remind you that failure to issue a pay slip constitutes a violation of labor legislation, which entails liability under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation in the form of a warning or a fine:
for officials - in the amount of 1,000 to 5,000 rubles;
for legal entities – from 30,000 to 50,000 rubles.
Previously, it was believed that a payslip should be a written document in paper form, and sending a payslip by email did not meet legal requirements. This conclusion, in particular, was contained in the Appeal Determination of the Tyumen Regional Court dated July 30, 2012 No. 33-3246/2012.
However, in the commented letter, the Ministry of Labor drew attention to the fact that the Labor Code does not regulate the procedure for notifying an employee about the components of wages (pay slip). Consequently, the employer has the right to determine for himself in what form he will transfer the relevant information to the employee. Wherein prerequisite is to establish a procedure for notifying an employee about the components of wages (pay slip) via e-mail in an employment contract, collective agreement, or local regulatory act.
The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations.
Note:
The use of an unapproved form of pay slip is a violation of labor legislation (Resolution of the Armed Forces of the Russian Federation dated December 23, 2010 No. 75-AD10-3).
We note that in accordance with Art. 136 of the Labor Code of the Russian Federation, the employer is obliged to issue a payslip when paying wages. According to the rules of Part 6 of this article, salaries must be paid to employees at least every half month. However, there is no need to issue a payslip twice a month.
In Letter No. 5277-6-1 dated December 24, 2007, Rostrud explained: when calculating and paying the second part of wages to employees (usually at the end of the month), all of them must be given pay slips. Thus, according to Rostrud, the employer should generate pay slips and issue them to employees once a month (at the time of final payment).
The fact is that it is at the end of the month that all components of remuneration are known and an unambiguous conclusion can be made about the amount of deductions from the employee’s salary.
The Ministry of Finance adheres to a similar position. In Letter No. 03-04-06/20406 dated 04/10/2015, financiers noted that personal income tax amounts on income in the form of wages must be calculated on the last day of the month for which the taxpayer was accrued this income. Before the end of the month, income in the form of wages cannot be considered received by the employee; accordingly, before the end of the month the agent cannot be calculated.
An employer may be obligated to issue a payslip to an employee in the middle of the month in a situation where the employee is dismissed. This is due to the fact that on the day of termination with the employee employment contract the employer is obliged to make a settlement with him, namely to pay all amounts due to him (Article 84.1, 140 of the Labor Code of the Russian Federation). If the employee did not work on the day of dismissal, the corresponding amounts must be paid to him no later than the next day after the dismissed employee submits a request for payment. Part of the specified amount is not received by the employee on the day of dismissal, which means that it is also necessary to issue him a pay slip.
Another important point, which you need to remember when working with calculation sheets: according to clause 1 of Art. 3 of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data” income individual classified as his personal data. Third parties who gain access to personal data must ensure the confidentiality of such data (Article 7 of the mentioned law).
The list of requirements for the employer when transferring the employee’s personal data is contained in Art. 88 Labor Code of the Russian Federation. In particular, the employer is obliged to allow access to personal data of employees only to specially authorized persons. In this case, these persons must have the right to receive only those personal data of the employee that are necessary to perform specific functions.
Persons receiving the employee’s personal data are required to observe a regime of secrecy (confidentiality). This means that every organization must adopt a policy on the confidentiality of personal data. This provision is a document establishing the basic rules for the protection of information constituting the personal data of employees, which are mandatory for compliance. The need to put this document into effect is due to the requirements of Chapter. 14 Labor Code of the Russian Federation.
According to paragraph 7 of Art. 86 of the Labor Code of the Russian Federation, the protection of personal data of organization employees from unlawful use or loss must be ensured by the employer at his expense in the manner established by the designated code and other federal laws. Paragraph 8 of this article establishes that employees and their representatives must be familiarized, upon signature, with the employer’s documents establishing the procedure for processing personal data of employees, as well as their rights and obligations in this area.
When entrusting responsible persons with issuing pay slips (transmitting them by e-mail), they must be warned (under signature) about the need to maintain secrecy (confidentiality). The issuance of pay slips by persons who were not warned about the need to maintain secrecy (confidentiality) is a violation of the requirements of the Labor Code of the Russian Federation and means that the employer has not ensured the protection of the employee’s personal data from unlawful use or loss.
According to the rules of Art. 90 of the Labor Code of the Russian Federation, persons guilty of violating the provisions of the legislation of the Russian Federation in the field of personal data when processing an employee’s personal data are subject to disciplinary and financial liability in the manner established by the Labor Code of the Russian Federation and other federal laws, as well as to civil, administrative and criminal liability in in the manner established by federal laws. Violation of the procedure established by law for the collection, storage, use or dissemination of information about citizens (personal data) by virtue of Art. 13.11 of the Code of Administrative Offenses of the Russian Federation entails a warning or the imposition of an administrative fine:
for citizens - in the amount of 300 to 500 rubles;
for officials – from 500 to 1,000 rubles;
for legal entities – from 5,000 to 10,000 rubles.
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