many acquaintances such a thing as a white salary.Have you heard about the black and gray.Some people are not familiar with these phrases, but they know of the existence of wages "in envelopes".In our life like color separation pay was included for a long time.So you want a good understanding of such schemes to understand what works.
General characteristics
White salary - is the one that officially paid.It should be more detail to find out what components are included in it, and then touch on issues related to informal payments.Such an unusual name has nothing to do with the color of notes and coins, given his salary because of the fact that it passes, as expected, all the documents are official until the last coin.The documents in which it is reflected:
- Regulations on remuneration;
- employment contract;
- an order for a job;
- other official documents.
During receipt of the white salary the employee has an opportunity to see how it was made all charges, surcharges and fees.
legislative framework
should be noted that in the law there is no word on white, gray or black wages.The employer sets the official definition of pay, which must necessarily be agreed with the trade union of the enterprise and spelled out in the documentation relating to the internal activities of the firm, company or organization.So, in what order will be paid wages, and the form and timing of the payments the company is usually established by the employer, as regulated by the Labour Code of the Russian Federation.The employer is obliged to observe only two conditions:
- he has no right to pay salaries smaller than the minimum wage;
- the periodicity of payment of wages should be once a fortnight.
should be noted that the official salary is the income of an individual.The Tax Code of the Russian Federation requires that it necessarily be deducted from the income tax, which amounts to 13-30%.Only after the removal of the payment of wages charged all other deductions.
of official salary
Depending on what form of payment is practiced at the enterprise or for a specific position or profession, made the accrual of funds for the payment of the employee.Compensation may take one of two forms: time or piecework.
time payment
So, we can consider the case where the company operates with a system of hourly wages.In this case, made up of white salary of salary set by specific employee premiums.Salary is paid in full, if time allowed, calculated for an employee completely worked.Silver can be considered as a percentage of salary or in the form of a fixed value.In each case, it all depends on the employer.As the main instrument for this form of mutual use timesheets.
piecework
In this case, the payroll is done in accordance with the standards that have been developed employee, it may be the provision of services, or a unit of a product.Naturally, this form of payment may be used where the amount of work can be estimated in units or shares.This principle can be applied to the payment of the premium that is taken into account, whether the norm is made whether there was a marriage achieved there any special performance at work and others.
composition wage salary
usually employed consist of several items:
- salary - is taken into account the time that the employee actually worked out, or rule that they made in the production process;
- prize;
- regional coefficient, if it is used;
- surcharge, giving seniority, academic degree, honors, and others.Very often, artists and teachers receive a variety of allowances;
- holiday pay if the employee goes on vacation;
- payment in accordance with sick leave - in the billing period the employee must be on a piece of disability and to have time to pass the closed hospital to perform charges.
The organization may well be provided some other payments.
procedure of payment
If you use white wages, that is, it is charged and paid, the accounting of the enterprise shall deduct any required withholding, including tax and income tax, takes into account the bonuses received by employees, benefits, bonuses, and also produces the necessary documentationproperly.The employee can see all the charges and deductions for each item payslip.
Management Company establishes terms of payments, with their frequency should be at least once a fortnight.Select leaders and form of payment, it can be charging through the cashier of the enterprise or transfer to the bank card used by the employee.The salary in an envelope is not carried out by methods such as outstanding employees personally.
In the case of non-payment of salaries of 15 days or more, recipients have the right to payment, which is confirmed by law, temporarily unable to perform their job duties, not to attend their workplace before the full payment of the provisions of part payment.In this case, the employer is required to pay and days of inactivity.
the employee has the right to resign if there is the fact of wage arrears.The head is thus obliged not only to sign a statement and to pay fully with the employee on the date of his dismissal.The salary in an envelope such opportunities do not provide.However, this does not contradict the rights given to all categories of workers.Law enforcement officials and civil servants can not apply such measures to the employers who owe wages, in accordance with the law.All other categories are.
unofficial salary
is already clear that the official payment called white, and can be regarded as the unofficial gray or black.This type is accepted to such forms of compensation of employees, who do not pass on the documentation of the enterprise in whole or in part.Most workers given wages in envelopes.The responsibility for this will ultimately be borne both sides, since both are law breakers.Cash in dense white envelope hidden from prying eyes, so all operations are obtained informal.
should find out what the salary in an envelope that is included in it, how it is paid and by what exists.
What is the salary of gray?
This phenomenon can be considered at a rather eloquent example.Imagine that an employee has got a certain entity to some very small office, which has a very small salary.The salary of the employee, as well as its function as a result do not correspond to the stated in the documentation.For this mismatch of work the employer pays him a monthly supplement to the official salary, which is made according to the rules, a certain amount (the size depends on the situation), without the knowledge or even some records right at hand, ie cash.In this case, we are talking about the same "gray" wages.
This option is often practiced by employers in order to reduce taxes.There are times when the company urgently needed an expert with a definite qualification, but it does not have a position in staffing.It is difficult to immediately enter the required position, and sometimes it is not impossible.In this case, the "gray" salary is the only option.An employee is issued to any vacant position and the functions it performs exactly those expected of him.Wages and taxes in this case will be very different from those that have to be really, since the missing of the payments it receives in the "envelope".
payment scheme gray wages as dividends
There is also such a scheme payments to the gray salary.Each employee of the enterprise there is an opportunity for the acquisition of certain parts or more shares of the company, which he is obliged to sell the company in case of dismissal.All this is spelled out in the employment contract.The official average salary of the employee, which often have minimal comes to his card or it gets it at the box office, and most of the money he was given in the form of dividends.As a result, it turns gray salary, which is hidden under the guise of good.
tax services is usually carried out verification of all documents of the meetings, in addition, the content of employment contracts, and the periodicity of the shares of each company held on the payments.Dividends are usually paid every month and every quarter.In addition, very often in the decision of the meeting of joint stock companies can meet a lot of inaccuracies and errors, which help in identifying the fact of payment of salaries of gray, provide an opportunity to accuse employers of illegal actions.
What dignity of gray salaries?
As a result of these schemes wages people are gray, which is beneficial not only to the employer, but also the staff who receives them.And there are reasons for this are many.Reducing the tax burden brings benefits to both sides:
- reduces the size of the income tax to be deducted from the salary, which is associated with less taxing part of wages;
- the amount of child support payable, too, is reduced, as is only used to calculate the size of the official salary.The size of the holding portion is typically less than 20% of the total earnings.
Everything suggests that black and white wages - are two sides of our current situation.Most employers find a balance between them through the transition to gray salaries.
essence of black wages
Often employers are trying so hard to reduce the tax payments that hire employees without official registration.This eliminates the need for an employment contract, making entries in the work book, even if it is in the company at the request of management.In this case, the salary is paid exclusively in envelopes.The amount of payments can vary from minimal to quite high.For example, the minimum wage in Moscow today is 15 000 rubles.
Implementation of such financial transactions require some effort from the employer in the form of doing double-entry bookkeeping: a black wages goes unaccounted revenues.This option is considered to be convenient for businessmen who have to deal with the sales of goods, transportation, ie those business areas in which there is a constant turnover of cash.Later she goes to the payment of salaries in envelopes.
such a scheme works in the real estate offices.The official may be filed only a few real estate agents, and the remaining eight to nine working without a registration and receive a percentage of the transaction.This salary is just the black.
Another option may be the following: when you open a front company that immediately after the payment of black rose and the employer, obtained lawfully produced transfer for payment.
What is the danger of the informal wage?
There are cases where, for example, the employee shall be paid according to the documents the minimum wage in Moscow, and the rest, he agrees to take in an envelope.
In this case, it runs the risk of losing a number of benefits, including:
- social and vacation payout;
- pension, calculated in accordance with official contributions to the pension fund;
- other payments, which are guaranteed by the labor legislation in the salary received officially.
And for employees who receive full wages black, the risk will be even greater.Such a person can not rely on a whole range of benefits, such as sick leave, annual leave, maternity and others.And if the employer for any reason decides to dismiss an employee, he can do it without payment of severance pay and salary for the period already spent.Or just stop at any time to pay the money to its employees.For the employer, which is the practice of paying salaries in envelopes, not scary, that in case of dispute the employees go to court.It is not just useless, and sometimes even dangerous.
as disclosed payment of salaries of black?
tax officers found quite easily the fact of the enterprise workers unaccounted for.To do this, you want to count the number of staff in the workplace, and then compare the results with the official staffing figures.It is clear that without paying anyone will not work, so you can draw conclusions about the presence of the fact of payment of wages black.To document this, it is sufficient to proceed with the test without warning, and to make the removal of the company documents and files, which manages accounting.Wages in this case will be in full view, so you can find out all the circumstances as detailed as possible.
provable in court
If you made the payment of wages in the form of black, it is a serious offense.In the event that the employer and the worker there are any differences, the latter considers that it is useless to appeal to the court, as he can not prove anything without the presence of official documents.However, even with such a scheme, payment of wages is difficult to prove, but not impossible.As the evidence can be used recording on tape, the ad in the newspaper by the employer, evidence of other employees and others.
problems because of the gray salary
The main drawback of this method of mutual for the employee is that he does not getin full the benefits that are guaranteed by the State, if any, will be left without money if, for some reason, the employer will stop issuing salary in an envelope.And no matter what in this case it was the average salary.An employee who receives a salary unofficially automatically fall under the criminal liability as tax evaders.This is especially true of significant amounts of non-payment.
For all these reasons, if you choose, the white salary you more interesting, either gray or black, think well about all the consequences of such a decision.
