Recently, when economic instability is increasingly shaking the domestic economy, many employers, trying to save money, delay the wages of workers. However, unlike in previous years, current legislation rather strictly regulates the relationship between the employee and the employer. Therefore, a delay in wages is fraught with great risks for the employer.
In particular, the labor legislation clearly states that the employer must pay the labor of his employees, regardless of the state of his financial affairs.
Consider what rights an employee has if he does not receive his salary on time due to the fault of the employer. According to the Labor Code (Article 236), the delay in wages leads to the fact that the employer is obliged to subsequently also pay compensation. Compensation for delayed wages is calculated in the amount equal to 1/300 of the so-called refinancing rate. This rate is calculated from the amount of non-payment for each delayed day. Calculation begins to be calculated from the day after the payment of the salary was due and up to the day when the actual calculation is made between the employee and the employer. As a rule, such calculations are done automatically .
Based on the foregoing, in order to calculate compensation for delayed wages, it is necessary to take into account the following parameters:
1. The actual amount of unpaid salary. At the same time, the question of whether it is worth taking into account personal income tax in this amount is not yet clearly spelled out in legislation. Many are guided by the articles of the labor code, which states that compensation should be paid for unpaid wages, and since wages are already handed out with deducted personal income tax, compensation is calculated taking into account the tax deduction.
2. The next parameter is the number of days past due on payments. As noted above, wage arrears are counted from the next day, day after day, when payment is due. And on the day of debt repayment.
3. And the last parameter is 1/300 of the refinancing rate of the Central Bank of the Russian Federation. Since its size is constantly changing, the bet size itself is best specified on the official website of the Central Bank.
When all three parameters are known, compensation for delayed salaries is calculated by multiplying them: the actual amount of salary arrears, the number of days of delay, 1/300 of the CBRF rate.
Workers should also know, and employers should not forget that compensation is calculated regardless of the degree of fault of the employer. That is, even if the employer did not have the money to pay the staff, compensation will still be charged.
In addition, if the delay in wages occurs for more than half a month, the employee has the legal right not to go to work until the debt is paid off. However, the employer must be notified in writing. Moreover, according to the latest clarifications of the Armed Forces of the Russian Federation, for the period of absenteeism of the employees, the organization is obliged to pay them the average earnings that were not received for this period .
But there is also a small nuance, because such categories of workers as civil servants, workers in hazardous industries, personnel involved in energy supply, gas, water, heat, medical care and communications cannot stop their activities.
In this regard, today employers are trying to avoid such phenomena as a delay in wages, and make every effort to pay them off. Otherwise, when the process is delayed, the amount of debt and compensation payments will increase , which can lead to bankruptcy of the enterprise.