Delay salary: the risks and possible consequences.

Recently, when economic instability is increasingly shaking the domestic economy, many employers are trying to save money, delay the wages of workers.However, unlike previous years, the current legislation is rather rigidly regulates the relationship between employee and employer.Therefore, the delay of wages carries a high risk for the employer.

In particular, the labor legislation clearly states that the employer must pay for the work of their employees regardless of the condition of the its financial affairs.

consider what rights the worker if he does not receive their salaries on time due to the fault of the employer.Under the Labor Code (st.236), delayed wages vdet to the fact that the employer must then pay more and compensation.Compensation for delay of wages accrued in the amount equal to 1/300 of the so-called refinancing rate.This rate is calculated on the amount of non-payment for every day of delay.Calculation begins to accrue from the day after that was to be held and the payment of wages until the day when the actual payment will be made between the employee and the employer.Typically, these calculations automatically make the program of salary.

Based on the above, in order to calculate the compensation for the delay in wages should take into account the following parameters:

1. The actual amount of unpaid wages.The question of whether to take into account in the amount of personal income tax, is clearly in the law is not written.Many articles are guided by the Labour Code, which states that the compensation should be made for unpaid wages, as well as the hand is given the salary is already subtracted from personal income tax, and the compensation has given tax deduction.

2. The next parameter is the number of days delinquent on payments.As noted above, the delay salary is counted from the day after the day when the payment must be made.And on the day of repayment.

3. And the last option - it is 1/300 of the refinancing rate of the Russian Federation Tsentrabanka.Since its size is constantly changing, the very size of the rate is best to clarify the official site Tsentrabanka.

When all three parameters are known, the compensation for the delay salary is calculated by multiplying them: the actual size of wage arrears, the number of days of delay, 1/300 of the rate of the CBR.

workers also worth knowing, and employers do not forget that there are compensation, regardless of the degree of fault of the employer.That is, even if the employer did not have funds on the account with the staff, the compensation will still be assessed.

In addition, if the delay salary is more than two weeks, the employee has the legal right not to go to work to repay the debt.However, the employer must be notified about this in writing.At the same time, according to the recent clarification Armed Forces, for the period of absence of employees to work organization is obliged to pay them under-received during this period the average earnings.

But there is a small nuance, since such categories of workers as state employees, workers in hazardous production personnel involved in energy supply, gas, water, heating, health care and communications, can not suspend its activities.

In this regard, employers are now trying to avoid phenomena such as the delay of wages, and make every effort to repay it.Otherwise, the tightening process will increase the amount of debt and compensation payments, which could lead to bankruptcy of the enterprise.