What will the payslips look like? The Ministry of Labor has made changes to salary slips. Pay slips have been canceled.

Margarita Ledovskikh

I am glad to welcome you to our website. My name is Margarita Ledovskikh, I am a media lawyer. I have been working in the field of information law for 19 years, of which 6 years I have been leading the “Law on the Network” project.

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Paper payslips have been canceled - this conclusion follows from the letter of the Ministry of Labor dated 02/21/2017 No. 14–1/OOG-1560. The organization has the right to send pay slips to employees by email. This procedure will not violate the Labor Code. The main thing is to register a new method of notification in an internal document, employment or collective agreement.

The employer is obliged to inform employees about the components of the salary. For this purpose, the accounting department issues pay slips (Article 136 of the Labor Code of the Russian Federation). If the company does not notify workers, labor inspectors have the right to fine them 50 thousand rubles (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Moreover, it is not possible to challenge the fine even in court (decision of the Sverdlovsk Regional Court dated January 20, 2016 No. 72–98/2016).

Cancellation of paper payslips

The Labor Code states that employees must be informed about the components of their salary in writing. There are no other requirements. If you send the sheet by email, employees will be able to read the document and print it. The employer will comply with the written request. Therefore, in letter No. 14–1/OOG-1560, the Ministry of Labor canceled paper pay slips - it came to the conclusion that the company has the right to transmit them by e-mail.

Another way to save money on paper is to send sheets by personal message on the company's corporate website or provide employees with access to a program where they can view their documents. Such methods are supported by judges (appeal ruling of the Novosibirsk Regional Court dated 06/05/2014 No. 33–4700/2014).

Sample pay slip

How to switch to electronic payslips

Is it possible to issue electronic payslips, for example by email? Yes. Write in internal documents that the company sends leaflets to employees’ emails. For example, fix such rules in the provision by which the company approved the form of the pay slip itself (letter of Rostrud dated March 18, 2010 No. 739-6-1). Make changes by order and familiarize employees with it. See sample below.

How to change the order of issuing payslips (fragment)

1. Make the following changes to the Regulations on remuneration of LLC “Company” dated 09/08/13 No. 45.

Paragraphs 37 and 38 shall be stated as follows

"37. The employer undertakes to issue pay slips to employees on the day of payment for the second half of the month in one of the following ways:

On paper;

Electronically to your work email.

38. For employees who have a corporate email address, the company sends a payslip to this address;

39. For employees who do not have a personal computer and a corporate email address at their workplace, the company issues a piece of paper on paper personally against a signature in the payslip issuance journal;

40. If employees who do not have a corporate email address want to receive a payslip via personal email, they write an application in the form from Appendix 10 to this regulation and submit consent to the processing of personal data in the form from Appendix 6 to this regulation."

2. The HR department should familiarize all employees of LLC "Company" with the changes by May 17. Responsible – Director of the HR Department Sergeeva S.S.

There is no need to warn employees about the amendments two months in advance; the changes do not worsen their position (Article 74 of the Labor Code of the Russian Federation).

Not all workers have email and Internet access. Therefore, there is no need to completely eliminate paper documents. Leave both notification methods. This also does not contradict the code.

How to confirm the issue of a payslip

At the labor inspection, the employer must confirm that he issued pay slips. To do this, set up sending read confirmation messages. When an employee receives such a letter and opens it, you will receive an email confirmation. Save an archive of sent messages with payslips. In this case, you can quickly find the letter you need.

Accountants who issue pay slips to employees need to be especially careful. The Ministry of Labor approved the changes to pay slips.

What the Ministry of Labor said

The employer must inform the employee about what amounts the salary consists of, how much the company has withheld and for what and what amount the employee will receive (Article 136 of the Labor Code of the Russian Federation). For this purpose, the company issues a payslip. Article 136 of the Labor Code states that salaries must be paid at least every half month. But this does not mean that a payslip should be issued twice a month.

The Ministry of Labor clarified that the Labor Code does not establish the procedure by which a company must notify employees about the components of their salary. The employer must approve by order the form of the pay slip. In the same order you can write down how often the company issues a document. Typically, the slip is handed over once a month, when the balance of the month’s salary is issued (letter of the Ministry of Labor No. 14-1/OOG-4375).

How to prepare a payslip

Issue your payslip on paper or by email. The Ministry of Labor allows this (letter dated February 21, 2017 No. 14-1/OOG-1560). The judges also do not see a violation in the distribution of leaflets via the Internet (appeal ruling of the Krasnoyarsk Regional Court dated August 13, 2012 No. 33-6671/2012). Choose the issuance procedure yourself and enshrine it in the regulations on wages or in the order of the manager (letter of Rostrud dated March 18, 2010 No. 739-6-1).

The company is not obliged to store second copies of payslips. But if you cannot confirm that you issued the document, labor inspectors may fine the company in the amount of 30,000 to 50,000 rubles. (Article 5.27 of the Administrative Code). The judges will support the inspectors (decision of the Sverdlovsk Regional Court dated January 20, 2016 No. 72-98/2016).

Therefore, if you issue sheets on paper, keep a separate log of issuance or ask employees to sign the tear-off part of the sheet. During the inspection, labor inspectors may require a document that confirms the issuance of pay slips.

Download instructions on how to confirm the issuance of payslips in

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Employers are required to inform employees about what their earnings are made of. To do this, you need to issue a payslip. We'll tell you how to formalize it correctly and how many times a month to issue it, taking into account the latest clarifications from the Ministry of Labor.

In accordance with the labor legislation of the Russian Federation, employers are required to inform all their employees about earnings accruals. To do this, employees are sent or given a pay slip.

However, since the procedure for notifying an employee about the components of a salary is not regulated by the Labor Code of the Russian Federation, questions often arise regarding the issuance of slips - their correct execution and the procedure for providing them to employees. We'll tell you how to properly issue notices to employees.

How to issue a pay slip

For failure to issue salary slips to employees, the organization faces a fine of 30 to 50 thousand rubles, and the employer-individual entrepreneur (company official) - from 1 to 5 thousand rubles (Clause 1 of Article 5.27 of the Administrative Code). See below how to correctly issue pay slips in 2019:

Issue payslips to employees at least once a month. Employers do not need to issue payslips to employees twice a month. There is no such obligation in the Labor Code. To inform the employee about the components of the salary, it is enough to issue a pay slip once a month. This conclusion was reached by the Ministry of Labor in letter dated May 24, 2018 No. 14-1/OOG-4375

The form of the payslip must be approved by local regulations. The form of the sheet is not normatively approved, so the employer has the right to approve it independently by a separate order. You can use a certificate form from an accounting program or develop your own. The main thing is to approve the form used in the manner established for the adoption of local regulations. The use of an unapproved form is the basis for collecting a fine for violation of labor laws.

A payslip is issued for the corresponding period only indicating all amounts accrued to the employee and deducted from income. Incomplete filling is a violation of the Labor Code of the Russian Federation.

The pay slip indicates (Article 136 of the Labor Code of the Russian Federation):

Components of salary for the corresponding period (salary, allowances, bonuses, coefficients, etc.);
Other accruals (sick leave, compensation for delayed salaries or other payments);
Deductions from wages and their reasons (personal income tax, alimony, etc.);
Total amount to be paid.

Pay slips can be issued both in paper and electronic form. The Labor Code does not contain rules that would determine the procedure for issuing salary notices to employees, so sheets can be issued in printed (paper) form or sent by e-mail, if such a procedure is enshrined in an employment contract, collective agreement or other local regulatory act (letter from the Ministry of Labor dated February 21, 2017 No. 14-1/OOG-1560).

Using regular email is not secure. The employer transfers the employee's personal data. To prevent their leakage, it is safer to use special programs. True, they are not free.

There is no need to certify pay slips with a seal or signature. The Labor Code does not require affixing a seal or signatures to them. However, if the employee asks or you present documents as evidence in court, then you can certify them. This is not a violation.

There is no need to issue a payslip when paying vacation pay. Vacation pay is not a salary, so the employer is not required to issue a notice. But upon dismissal, the employee is paid all due amounts, including salary, so it is mandatory to issue a sheet on the day of dismissal.

The fact of issuing pay slips must be documented. There are three options here:

keep a journal for issuing pay slips, where employees will sign;
add a separate column to the payroll for employees to sign for receipt;
make a form of a sheet of two parts - one of them with the employee’s signature remains with the organization.

UNP Council

It’s safer to immediately specify the procedure for working with payslips in a local regulatory act, for example, in the regulations on wages. It can specify the form of notification, frequency and method of issuance.

How to confirm the issuance of salary slips in 2019

The company where our reader works was fined 50 thousand rubles by a labor inspection for failure to issue pay slips. In fact, the chief accountant issued them, but did not record this anywhere. We asked colleagues how they confirm that they inform employees about accruals.

15%
We leave a tear-off part of the sheet with the employee’s signature

“We added a tear-off part to the leaflet form, on which employees sign that they received the document,” says Marina Zhideleva, chief accountant of NordStar LLC, Moscow. “We store the tear-off spines with signatures in a separate folder in the archive.”

39 %
Keeping a journal of leaflets

“We have started a special log of sheets,” shares Elena Vladimirova, chief accountant of Tekhno-Krona LLC, Perm. “Employees sign in it when they pick up their sheets from the accountant. If the employee was sick or on vacation on the day of issue , this is immediately clear from the log. As soon as the employee returns, we ask him to take the sheet and sign it."

46 %
Workers sign the payroll

“We give our employees salaries in cash,” says Anna Soboleva, chief accountant of ElElectronics LLC, St. Petersburg. “That’s why we added a special column about receiving the slip in the payroll sheet. Employees sign it when they come to collect their salaries.”

How are second copies of leaflets stored?

The Ministry of Finance clarified that institutions are not required to store second copies of payslips (letter dated April 14, 2016 No. 02-06-05/21573). But commercial companies can apply the same rules. After all, the Labor Code of the Russian Federation does not oblige employers to make two copies of documents. We decided to ask our colleagues how they store duplicates.

10% We keep the second copies with the employee’s signature “We make two copies of the sheet and ask the employees to sign on the second,” says Valentina Kirillova, chief accountant of Voskhozhdenie LLC, Ufa. “The signature confirms that we notified the employee about the components of the salary.” .

26% We store copies without signatures “We print two sheets. We give one to the employee, and the other we file in personal accounts,” says Ekaterina Fadeeva, chief accountant of TorgSib LLC, Naro-Fominsk. “Inspectors may require duplicates, so we are always ready give them."

64% We do not store duplicate sheets “We make one copy of the sheet and give it to the employee,” shares Anfisa Samoilova, chief accountant of Raduga LLC, Omsk. “We can always print copies from the program.”

Cancellation of paper payslips

The Labor Code states that employees must be informed about the components of their salary in writing. There are no other requirements. If you send the sheet by email, employees will be able to read the document and print it. The employer will comply with the written request. Therefore, in letter No. 14-1/OOG-1560, the Ministry of Labor canceled paper pay slips - it came to the conclusion that the company has the right to transmit them by e-mail.

Sample pay slip

Sample electronic payslip 2017

Articles on this topic:

How to switch to electronic payslips

Download a fragment of the order to change the order of issuing pay slips

Sample salary clause

How to change the order of issuing payslips (fragment)

1. Make the following changes to the Regulations on remuneration of LLC Company dated 09/08/13 No. 45.

Paragraphs 37 and 38 shall be stated as follows

"37. The employer undertakes to issue pay slips to employees on the day of payment for the second half of the month in one of the following ways:

— electronically to your work email.

38. For employees who have a corporate email address, the company sends a payslip to this address;

39. For employees who do not have a personal computer and a corporate email address at their workplace, the company issues a piece of paper on paper personally against a signature in the payslip issuance journal;

40. If employees who do not have a corporate email address want to receive a payslip via personal email, they write an application in the form from Appendix 10 to this regulation and submit consent to the processing of personal data in the form from Appendix 6 to this regulation.”

2. The HR department should familiarize all employees of the Company LLC with the changes by May 17. Responsible – Director of the HR Department Sergeeva S.S.

There is no need to warn employees about the amendments two months in advance; the changes do not worsen their position (Article 74 of the Labor Code of the Russian Federation).

Not all workers have email and Internet access. Therefore, there is no need to completely eliminate paper documents. Leave both notification methods. This also does not contradict the code.

How to confirm the issue of a payslip

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