Pay slip by email. Can payslips be sent by email? Setting up an email account

Employees can be sent electronic pay slips, for example via email or Skype. We'll tell you how to do this.

Now the Ministry of Labor has allowed the issuance of electronic payslips. Previously, the court had already recognized the legality of issuing pay slips in electronic format. For example, when an employer provided employees with a login and password to access a resource where each of them could receive information about their earnings electronically and print it out (appeal ruling of the Novosibirsk Regional Court dated June 24, 2014 in case No. 33-5183/2014 ).

Important article:

How to issue pay slips correctly

The law does not say how to transfer pay slips. They can be either printed on paper or sent electronically. The second method saves time. You don’t need to print out payslips, invite employees to the accounting department and give everyone a document. A payslip in electronic form can be sent by email, opened in a special program, posted in your personal account or on the employee’s personal page on the Internet.

In order to issue electronic payslips to employees, the accounting department must prescribe the method in the local act that approved the form of the payslip (letter of Rostrud dated December 27, 2016 No. PG/36563-6-1). The notification procedure must be fixed in one of the documents: an employment or collective agreement, a local act of the employer. The wording may be as follows:

On the day of payment of wages for the second half of the month, the employer sends a payslip to the employee’s corporate email address in the form specified in the appendix to these Rules.

Make changes by order and familiarize employees with it. There is no need to warn employees about the amendments two months in advance, since 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 fill out electronic payslips

We provide a form and a sample of filling out a pay slip (see sample). This form can be sent electronically. You can also send an extract from salary accounting programs, for example from 1C, by email.

Sample. How to fill out a payslip

How to confirm issue

To confirm the issuance of electronic payslips, you need to configure the sending of read confirmation messages. When an employee receives such a letter and opens it, an electronic confirmation will be sent. You need to save sent messages with payslips to the archive. In this case, the accountant will be able to quickly find the letter he needs.

If the labor inspectorate discovers that the accounting department did not issue pay slips, the institution will be fined from 30 thousand to 50 thousand rubles. For violation of labor legislation, officials may pay a fine of 1 thousand to 5 thousand rubles. (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). For a repeated mistake, the employer will have to transfer 70 thousand rubles to the budget, and the manager may be completely disqualified.

" Back

Paying wages is not limited to just transferring money to employees. Each employer is also required to provide its employees with a payslip.

The purpose of issuing this document is to inform the person what his income consists of. The obligation to inform about the components of the salary is enshrined in Art. 136 of the Labor Code of the Russian Federation. If you do not do this, you will bear administrative responsibility in accordance with Art. 5.27 Code of Administrative Offenses of the Russian Federation. Moreover, the use of an unapproved form of sheet will also be a violation and may result in a fine.

You can set the format of the payslip yourself, since there are no templates in the legislation. Often companies use a form from the 1C program. At the same time, when approving the sheet, you must rely on the rules for the adoption of internal documents and take into account the opinion of the trade union, if you have one. Our experience in passing GIT inspections shows that inspectors interpret this norm as follows: the payslip is approved as an appendix to the internal labor regulations (ILR) or in the form of a separate document, for example, an order, with which all employees must be familiarized.

Despite the fact that the payslip has only an informational function, each type of payment and deduction must be indicated separately. What exactly to tell employees is stated in the Labor Code of the Russian Federation:

1. All components of the monthly salary. Depending on the remuneration system, this includes: salary, bonuses, compensation, special allowances (regional coefficients, including northern allowances, allowances for harmfulness, etc.), work on weekends, overtime. If you apply northern allowances, separately indicate the salary, the percentage of the allowance and its specific amount on the payslip.

2. Other non-permanent accruals: vacation pay, compensation for delays in payment of wages, etc.

3. Amounts and grounds for deductions, in particular, the amount of personal income tax and alimony.

4. Total payment amount.

By the way, if you pay for food for employees, rent apartments for some specialists, or give other “bonuses” (payment for sports activities, trips, mobile communications, etc.), such incentives can be recognized as non-monetary wages.

Therefore, they, as well as the withheld personal income tax, must be indicated on the payslip.

Frequency of issuing pay slips

Questions often arise about the frequency of preparation of the payslip. In accordance with Art. 136 of the Labor Code of the Russian Federation, salaries must be paid at least every half month. The situation is similar with vacation: it must be paid at least 3 working days before it starts. Many people believe that the payslip in these cases should be prepared separately. I hasten to reassure you: in practice, it is not formalized when calculating advance payments and vacation pay. One sheet per month when issuing salaries (final payment) is enough, and vacation pay is indicated here.

This opinion has long been held by Rostrud in Letter dated December 24, 2007 N 5277-6-1 “On leave followed by dismissal.” By the way, upon dismissal, the letter is issued on the day of final settlement with the employee.

How to hand over a payslip

The method of delivering the leaflet is another pressing issue. It is understandable that you would like to send it by email, saving time and paper. In addition, not everyone is interested in what the salary consists of, especially if the employee was not sick or on vacation in a particular month.

Federal Law No. 149-FZ of July 27, 2006 “On Information, Information Technologies and Information Protection” separates documents in written and electronic forms. Accordingly, these are two different documents. The Labor Code of the Russian Federation allows the sheet to be sent by e-mail to remote workers, and, therefore, all office employees must be given personally against signature in paper form. Of course, in practice this is not easy. Moreover, many receive their salary on a bank card, and not at the organization’s cash desk, where they could also issue a payslip. Alas, during the inspection, GIT inspectors will definitely ask whether you issued sheets to employees and will ask you to confirm this. Therefore, it is necessary not only to give the document to the employee, but also to obtain his signature. The prospect of chasing after every employee every month is unlikely to please, but, fortunately, you can comply with the law with less effort.

First of all, write in your local document, for example, in the PVTR, that on the day of salary payment (final payment for the period), employees must receive payslips in the accounting department from 9:00 to 18:00. This is in accordance with the law, since you are complying with Art. 136 Labor Code of the Russian Federation. And then those who need the document will come for it themselves. And if they don’t come, they will violate corporate requirements, because you organized the issuance and created the conditions for employees to receive the sheets.

At the same time, office employees can receive documents by e-mail. In this case, the main thing is to make sure that the messages are secure and that you have confirmation of receipt of the letter. In addition, give employees the opportunity to receive the sheet in person from the accounting department, as described above. This scheme will require several steps from you. First of all, indicate in the PVTR that, at the request of employees, documents can be sent in secure form to corporate or personal email addresses. Protection is needed so that other people cannot look at other people's sheets. Then ask employees to write statements about their desire to receive a payslip by e-mail to a specific mailing address. And to record the date of mailing and receipt of messages, use the “email read confirmation” function. This option is available in all email programs. However, keep in mind that sending a file by mail does not limit the right to receive a paper version. And when the pay slip is handed over in person, do not forget to get the employee’s signature on the accounting document. This could be a journal or an issue sheet, a tear-off part of the sheet itself.

Responsibility

To conclude this topic, let me remind you about the risks. For the absence of an approved payslip or its untimely issuance, the organization faces a fine of up to 50,000 rubles, and the head of the company, in case of repeated violation, may be disqualified for a period of six months.

But a fine is not the only risk, because inspectors come for inspections infrequently.

The payslip will become your strong argument in case of litigation. Its issuance proves that on the day the employee received the salary, he knew about its components, and it is from this day that the statute of limitations period begins in the event of a dispute over underpayment.

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Issuance of payslips

Is it necessary to accompany the payment of wages to an employee with a payslip? What is the frequency of issuing payslips? Is there liability for violations of the procedure for issuing pay slips?

Is issuing a pay slip a right or an obligation of the employer?

The answer to this question is contained in Part 1 of Art. 136 Labor Code of the Russian Federation. It says that when paying wages, the employer is obliged to notify each employee in writing:

on the components of the salary due to him for the relevant period (including in the form of payments in kind);
other amounts accrued to him, including monetary compensation, if the employer violated the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to him;
total accrued amount;
the amounts and grounds for deductions made from wages;
amount to be paid.

The document containing such information is the payslip. Therefore, issuing it to employees is the responsibility of the employer. Moreover, this obligation is established for all employers, regardless of the method of issuing wages: payslips are required to be provided to employees by both those employers who issue wages in cash from the cash register and those who transfer it to a bank card (Rostrud Letter dated March 18, 2010 N 739-6 -1).

Note. Pay slips must be issued to all employees, including part-time workers, homeworkers, and remote workers.

If the employer prepares a pay slip, but does not issue it, but only explains to the employee the right to receive it, then the provisions of Art. 136 of the Labor Code of the Russian Federation will be violated.
There is no unified form of pay slip, so the employer must develop it independently (Part 2 of Article 136 of the Labor Code of the Russian Federation). Many employers use and approve for their company a form that is available in an accounting computer program (see sample on page 72).
The form of the pay slip is approved taking into account the opinion of the representative body of workers in the manner prescribed by Art.

372 of the Labor Code of the Russian Federation (Part 2 of Article 136 of the Labor Code of the Russian Federation).

Note. How to issue pay slips to employees whose wages are not paid in cash, but are transferred to a bank card
The procedure for issuing pay slips when transferring wages to a bank card is not established by law. The company can establish it itself, for example, by order of the manager determining the form of the pay slip (Letter of Rostrud dated 03/18/2010 N 739-6-1). The order can provide for the issuance of pay slips both in paper form and electronically (for example, by email). It is important that the established procedure for issuing pay slips is convenient for employees.

How often should a payslip be issued?

According to the rule established in Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half month on the day established by the internal labor regulations, collective and labor agreements.
Since the employer is obliged to pay wages twice a month, there must be two pay slips. After all, the legislator has clearly established that the slip is issued upon payment of wages, and it does not matter whether it is an advance or wages. However, in practice, employers do not accompany the issuance of advance payments and other interpayments (for example, vacation pay, travel allowances, financial assistance) with a pay slip, but issue it upon the final payment for the month (Letter of Rostrud dated December 24, 2007 N 5277-6-1). And this is unlikely to be a violation, since the main function of the payslip is to notify the employee of all accruals and deductions for the month.

When dismissing an employee, the company must issue him a pay slip on the day of final settlement with him.

Let's look at the procedure for filling out a pay slip using an example.

Example . Veter LLC has a five-day work week. The wage regulations in force in the company provide for payment to employees:

advance payment in the amount of 50% of the salary no later than the 20th day of the current month;
wages for the second half of the month - no later than the 10th day of the next month;
monthly bonus in the amount of 30% of salary. The bonus is calculated in proportion to the time worked.

S.A. works in the company as a designer. Vasilyeva. The employee's salary is 30,000 rubles.

From August 1 to August 8, 2013, she was ill. The amount of temporary disability benefits was 9,600 rubles.

She is not entitled to standard tax deductions.

August 26, 2013 S.A. Vasilyeva received financial assistance in the amount of 4,000 rubles. (this is the first financial assistance since the beginning of the year).

How will the amount of accruals and deductions be reflected in the employee’s payslip for August 2013?

Solution. Let's calculate the amount of wages for hours worked in August 2013.

It is equal to 21,818.18 rubles. (RUB 30,000: 22 working days x 16 working days).

The bonus for time worked in August will be 6,545.45 rubles. [(RUB 30,000 x 30%) : 22 workers. days x 16 work. days].

The amount of personal income tax for August 2013 from accrued amounts is 4935 rubles. [(RUB 21,818.18 + RUB 9,600 + RUB 6,545.45) x 13%].

On September 10, the employer paid S.A. Vasilyeva’s salary for the second half of August was 18,028.63 rubles. (RUB 21,818.18 + RUB 6,545.45 + RUB 9,600 + RUB 4,000 - RUB 4,935 - RUB 15,000 - RUB 4,000).

A sample of filling out a payslip for August 2013 is given below.

Sample

Pay slip S.A. Vasilyeva for August 2013

PAYMENT SHEET

Personnel Number		Month year	August 2013	Vasilyeva
Department code				Svetlana
Job title/ profession	Designer	Surname	Alexandrovna
Type of accrual					retention
According to the report card
Benefit for disability					withheld
Material					Paid
Monthly bonus					material assistance
					for August
					Salary for August
Total accrued					paid

Will the company be fined for not having a payslip?

The labor inspectorate may fine a company both for the absence of a pay slip and for late issuance of it to employees.
The amount of the fine will be (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

for officials and individual entrepreneurs - from 1000 to 5000 rubles;
for legal entities - from 30,000 to 50,000 rubles. In this case, instead of a fine, entrepreneurs and companies may be subject to a measure such as administrative suspension of activities for up to 90 days.

September 2013

Why do you need a logbook for issuing pay slips?

Each employer is required to notify employees monthly of the amount of accrued wages, deductions and payments made. The requirement is enshrined in Art. 136 Labor Code of the Russian Federation. To simplify the process of informing about the features and subtleties, the employer has the right to approve an arbitrary form of pay slip (hereinafter referred to as the pay slip) and issue it to employees monthly.

Receipts must be issued regardless of the method of receiving wages, observing the established time frame - no later than the day on which wages were paid.

For violation of current legislation, regulatory authorities can issue a fine: for an official from 1000 to 5000 rubles and for a legal entity from 30,000 to 50,000 rubles (Article 5.27 of the Administrative Code). It is difficult to prove the fact of timely and regular issuance of receipts without documentary evidence. Therefore, develop and approve a sample log for receiving pay slips against signature - this will allow you to avoid penalties from the labor inspectorate.

On what basis is the journal compiled?

There is no unified form for the pay slip book; this gives organizations complete freedom in the formation of the document. The form should be developed taking into account the specifics of the activities of the public sector organization or other industry characteristics.

You can download a sample logbook for issuing pay slips below.

The document must be approved by order of the head of the organization. If there are several divisions with a large number of workers, it is more convenient to create a document for each division. Don’t forget about temporary and freelance employees; pay slips must be issued to all employees without exception.

The magazine is bound, and on the last page it is required to put a stamp and indicate the total number of pages (in numbers and in words). The title page indicates basic information about the organization (division), maintenance and storage periods. Be sure to include information about the official who is responsible for maintaining the document.

Do not forget to include in the job description of the assigned employee the responsibility to maintain and store the log.

Sample journal for issuing pay slips

It is more convenient to keep a journal in the form of a table. The names of the columns can be anything, but the following must be indicated:

serial number of the record;
Full name of the employee;
job title;
Personnel Number;
date of issue of the receipt;
signature.

Approve the details of maintenance and the procedure for filling out along with the document form. Also state there that making changes retroactively is not allowed. Develop and write down in the order rules for correcting errors. Under signature, familiarize the person in charge with the rules for maintaining documents.

Upon receipt of wages, each employee must receive a payslip. Despite the fact that the procedure for providing a document to an employee is not a right, but an obligation of the employer, many managers shy away from issuing it.

In accounting, you often hear the opinion that salaries are white, which means there is no point in simply printing and translating sheets. They only issue receipts upon request.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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The issuance of pay slips is prescribed in labor legislation. Therefore, each institution must follow the procedure for providing a document to an employee.

Main details

A pay slip is an important document for the employee and the employer himself. It is necessary to know the legal requirements regarding its issuance, as well as the main obligations of the institution’s management to the employee.

Why is it important

Payslips are provided for by the Labor Code of the Russian Federation. If they are not issued, the organization may be held accountable by the Labor Inspectorate.

A fine is an unpleasant consequence of non-delivery. However, this is not the main negative aspect of the lack of sheets. The document is considered to confirm the fact of payment of wages. If an employee decides to sue the employer, then there is a high probability that management will lose the case.

According to the law, an employee must file a claim for illegal dismissal within a month after receiving the order or. If other disputes are considered, then it is given three months.

If the application is submitted late, the employer will not be held liable. At the same time, the courts note that many employees are not aware of the violation of rights due to the lack of a wage sheet. Therefore, the countdown for filing begins from the moment the employee discovers that his rights have been violated.

Thus, the employee has the right to go to court within three months after the certificate is issued. If the document is not issued, the citizen can prove his rights at any time.

Is this necessary?

The Labor Code of the Russian Federation (Part 1 of Article 136) states that when transferring funds, a pay slip must be issued.

A written notice is given to familiarize the employee with:

parts of wages in each period;
accrued amounts (compensations) in case of violation of payment terms;
the full amount of the salary;
withheld part of the salary;
amount paid.

The employer is obliged to provide the sheet regardless of how (cash or non-cash payment) the funds are transferred.

All employees must receive it:

basic;
part-time workers;
home workers;
remote workers.

When preparing, but not issuing a worksheet and explaining the right to receive it, a violation of labor legislation will be obvious. Developing the form of the sheet is the responsibility of the employer. You can use the form provided in the accounting program.

Rules by law

Based on Article 129 of the Labor Code of the Russian Federation, wages are remuneration for work duties performed by an employee. It includes compensation and incentive payments.

In accordance with Article 136 of the Labor Code of the Russian Federation, the employee is notified of what and in what amount payments were made. At the same time, the law obliges organizations to issue sheets. There are no exceptions related to the type of employment relationship and the nature of the work performed by the employee.

Slips are issued for any payments. The method of transferring funds to the employee is not taken into account.

The procedure for transferring payslips when receiving salaries onto the card has not yet been determined. But it can be accepted using a local document.

Responsibility of the organization

Letter No. 739-6-1 of Rostrud determines the procedure for issuing pay slips. The document notes that the employee must receive the paper no later than the date established as the settlement date. If the salary is transferred to the card, this does not include the absence of a sheet.

The employer is required to approve the form of the document. In this case, the opinion of the Employees' Trade Union is taken into account. Accountants can use the form provided by the program.

Storage of calculation sheets is not required. However, if the requirements of the Labor Code of the Russian Federation are violated (lack of issuance), administrative liability may arise. Repeated violations may result in disqualification for 1–3 years.

Responsibility

If the procedure for paying wages is violated, the manager may be held administratively liable. This also applies to notifying employees about the amount and parts of their salary using a payslip. If there is no notice, then the manager and the enterprise may be punished on the basis of Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Document Format

It is possible to generate a payslip form using an accounting program.

Filling it out is not difficult, since the document contains several sections:

The general section reflects the name of the institution, structural unit, position and last name, first name, patronymic. Salary is included among the amounts. The billing period is also indicated.
The section on accruals made reflects hourly labor time and the number of days worked. The salary, allowances and additional payments, bonuses, vacation compensation and insurance payments are also prescribed.
The section related to withholdings provides for the amount of personal income tax and contributions to the Trade Union organization.
At the end of the document, the total amount is written down, which is given to the employee when the sheet is generated. If some amounts have not yet been paid, then the date of transfer of advances and vacation pay is reflected.

Time frame

Each employee must know the deadline for submitting a payroll slip. It is also important to determine the frequency of handing out the document.

Report timing and transcript

It is the employer's responsibility to explain to the employee each section of the payslip. A similar rule applies to the employee, who must clearly understand the rationale for reflecting each of the amounts. Important components are decoding of codes and document storage periods.

When maintaining accounting records, special codes must be reflected. They have the format chosen by the organization depending on the type of activity.

Documents may contain the following symbols:

All codes are reflected on the Internet or can be obtained from the accounting department. If an employee does not understand anything from the document, he can seek clarification.

According to the current law, the storage period for salary slips is not defined. However, an important point is to hand over the document to the employee.

A special journal is kept to record data on securities. It reflects the actual receipt by the employee of the sheet for signature. If the rule is not followed, the employer must keep the documents at all times.

Reception frequency

The sheets are issued when each part of the salary is transferred. In this case, the transfer must be supported by documents. Otherwise, the employer will not have the opportunity to prove the issue.

Facts can be recorded in several ways. In the first case, the electronic form of the document is sent via local email. Employees are required to periodically check correspondence. The method is progressive and low-cost. But not all employers can use it.

In the second case, the sheet is issued against signature. It is entered in a special accounting journal by the employee at the time of handing over the document.

Procedure for issuing pay slips

There is no single form of sheets provided for by law. Therefore, the employer needs to develop it within the institution.

Wages are paid twice a month. But the payslip is transferred at the end of the month upon full repayment of the employer’s debt to the employee. This is due to the fact that at the time of the advance the final payment amount has not yet been determined.

The employer can independently set the deadline for issuing documents. Some accountants who make payments through the cash register give the employee a payslip along with the money. If the transfer is made to a bank card, you must obtain a document from the accounting department in advance.

Also, some organizations appoint a person responsible for issuing sheets. The employee must, on the appointed date, inform other employees about their wages.

It is worth remembering that only an authorized person can transfer the calculation sheet to an employee. After all, the document reflects personal data. For their disclosure, by accessing the list of other persons, the employer may be held liable.

Confirmation of delivery is possible using the employee’s signature on the tear-off part of the sheet, as well as in the logbook upon receipt of the document.

Design nuances

The form developed in the institution must be approved by local regulatory documents. If you do not do this and use paper, then this fact will be regarded as a violation of labor laws.

At the same time, the employee will be able to confirm the violation of his rights in court using an unapproved sheet. To prevent him from doing this, the organization needs to prove the existence of other official documentation used.

To approve the form, the employer issues an order.

When preparing it, you can use the example below as a guide:

Limited Liability Company "Stealth"

Based on Article 136 of the Labor Code of the Russian Federation

I ORDER:

Approve the form of the pay slip available in Appendix No. 2.
Enter into document flow from February 15, 2019.
Appoint chief accountant Ivanov Yu.S. as responsible for issuing sheets, who will issue them on payday.

General Director ________________ Andrusenko I.V.

I have read the order _________________ Ivanov Yu.S.

Chief Accountant

The trade union committee must familiarize itself with the form of the pay slip before approval. He makes his proposals for its creation and corrects existing sections.

Approval by order of the form must be carried out again when changing the program and sheet, as well as making changes to the document itself.

How to confirm a fact

The fact of issuing a payslip is confirmed in several ways. If you do not do this, labor inspectors may hold the employer accountable.

The confirmation procedure is possible using:

maintaining a log book and issuing documents against signature;
developing a separate column for signing by an employee at the time of issuing the sheet;
drawing up a form that has a tear-off part (it will be transferred back to the employer after the employee signs it).

28.11.2017 10:51:00

<Скудутис М. Электронные больничные. Плюсы и минусы // Расчет. 2016. № 3. С. 23-25>. And today, you can buy air tickets electronically, file a claim, sign, keep records of the issuance of personal protective equipment, submit declarations of compliance of working conditions with state regulatory labor protection requirements, and even receive an administrative fine (Clause 5.1 of Article 29.10 of the Code of Administrative Offenses of the Russian Federation). Payslips in electronic form are currently available only to remote workers<часть 5 статьи 312.1 Трудового кодекса РФ> <Мошкович М.Г. Тайны расчетного листка // Главная книга. 2014. № 23. С. 23>.

Sick leave certificates will soon be issued electronically<Скудутис М. Электронные больничные. Плюсы и минусы // Расчет. 2016. № 3. С. 23-25>. And today, you can buy air tickets electronically, file a claim, put signatures, keep records of the issuance of personal protective equipment, submit declarations of compliance of working conditions with state regulatory labor protection requirements, and even receive an administrative fine (Clause 5.1 of Article 29.10 of the Code of Administrative Offenses of the Russian Federation).

Payslips in electronic form are currently available only to remote workers<часть 5 статьи 312.1 Трудового кодекса РФ>. For all other categories of workers, Part 1 of Article 136 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) requires that pay slips be issued exclusively in paper form, using the distribution of pay slips by e-mail only as an additional method.<Мошкович М.Г. Тайны расчетного листка // Главная книга. 2014. № 23. С. 23>.
But how can you inform an employee about the payments due to him if he, for example, gets sick or is on the road on the day the salary is paid, is a highly qualified foreign specialist who does not speak Russian, or cannot read it at all because he has limited capabilities due to health conditions? ? Let's try to figure out why the payslip remains “disadvantaged” in the age of information technology, because the requirements for it are much less than for an airline ticket or a resolution on an administrative offense.

PERSONAL DATA - RELIABLE PROTECTION
Let's turn to the rule of law. Part 1 art. 136 of the Labor Code of the Russian Federation obliges the employer, when paying wages, to notify in writing each employee about the components of the wages due to him for the corresponding period, about the amounts of other amounts accrued to the employee, about the amounts and grounds for deductions made and about the total amount of money to be paid .
The first advantage of an electronic payslip is that it is not necessary to indicate the personal data of employees. Please note: the law does not require the employee’s last name, first name and patronymic to be indicated on the payslip. Therefore, when approving the form of the pay slip, it is enough for the employer to inform the employee, under his personal signature, of what will be indicated on the pay slip instead of his full name. his personnel number, and in case of loss of the sheet this will not entail the disclosure of personal data due to their depersonalization. And taking into account the possible tightening of administrative penalties for violation of laws on personal data, this issue becomes even more relevant.<Федеральный закон от 07.02.2017 № 13-ФЗ «О внесении изменений в Кодекс Российской Федерации об административных правонарушениях»>.
This technique is especially convenient for civilian personnel of various law enforcement agencies: as a rule, they have fairly strict rules regarding even very simple documents. Of course, many experts may object, because all information about wages, including full name. employee, you can easily “sew up”, for example, into a QR code. But many people also have phones that can read such a code in one or two minutes, but the employee’s personnel number is known to him and a limited circle of his colleagues, who are responsible for the disclosure of personal data. And in the event of disputes regarding unlawful actions (inaction) of the employer when processing and protecting the employee’s personal data, such conflicts will be considered by the court, since according to Art. 391 of the Labor Code of the Russian Federation, such disputes are considered directly by the court.
Example 1. The employer issued payslips to employees in sealed envelopes, similar to those in which banks issue PIN codes for bank cards. However, the human factor cannot be avoided: the envelopes were mixed up, as a result of which two employees found out the size of each other’s wages and “caused” a scandal, which could have been avoided if the pay slips had contained numbers, not names, and they had been issued electronically to the address employee email.

SAVING MONEY
Another advantage of issuing payslips electronically is saving paper. Yes, yes, don't laugh. This is especially true for large organizations. Try to count in your mind the number of employees in your company, multiply by twelve - the amount of paper required to print the data. The result will be far from modest. For small companies this is not a problem, but for large ones (especially “green”) this innovation will be a salvation from the routine of paperwork and will provide a good opportunity to save money.
Let us refer to letter No. 02-06-05/21573 dated April 14, 2016, where the Russian Ministry of Finance explains that the formation and storage of second copies of payslips is not provided for by regulations<см. раздел «Применение и заполнение карточки-справки (форма 0504417)» Методических указаний по применению форм первичных учетных документов и формированию регистров бухгалтерского учета органами государственной власти (государственными органами), органами местного самоуправления, органами управления государственными внебюджетными фондами, государственными (муниципальными) учреждениями, утвержденных Приказом Минфина России от 30.03.2015 № 52н» (далее - Приказ № 52н)>. It also states that payroll sheets for employees’ wages are formed on the basis of the document forms established by Order No. 52n.
Indeed, in Order No. 52n, as well as in the Labor Code of the Russian Federation, there is no indication of the employer’s obligation to store pay slips. However, this obligation is contained in the Instructions for the use and completion of primary documentation forms for recording labor and its payment, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 (hereinafter referred to as Resolution of the State Statistics Committee No. 1). Thus, a copy of the printout of the pay slip with data on the components of wages, the amount and grounds for deductions made, the total amount of money to be paid is invested (pasted) monthly in the employee’s personal account on paper (form No. T-54a, approved by the Resolution of the State Statistics Committee No. 1).
At the same time, the need to invest (paste) printouts of payslips for the entire period of work into employees’ personal accounts has disappeared since January 1, 2013<Письмо Роструда от 23.01.2013 № ПГ/10659-6-1>.
The current version of Art. 136 of the Labor Code of the Russian Federation directly states that the pay slip is issued in writing, and the legal definition of the concept “written form” is contained in Part 2 of Art. 434 of the Civil Code of the Russian Federation, according to which an agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging letters, telegrams, telexes, telefaxes and other documents, including electronic documents transmitted via communication channels, allowing to reliably establish that the document comes from a party to the contract. In practice, inspectors are adamant: pay slips must be issued exclusively on paper (with the exception of remote workers).
At the same time, the Russian Ministry of Finance expressed in a letter the absolutely correct position: the legislation does not provide for either the formation or storage of second copies of pay slips. In fact, during checks and when employees request re-issuance of pay slips, they are simply re-printed.
In fact, an interesting thing turns out: the pay slip was issued to the employee, the employer is not required to keep the second copy of the pay slip, however, if it is impossible to confirm the issuance of the pay slip to the employee, he may receive a fine, and on the basis of the inspection report and the decision in the case of an administrative offense, drawn up in electronic form document. The irony of fate, and that's all. Fortunately, the ice has recently broken. As part of the Russian Investment Forum “Sochi-2017”, a session “Labor Relations in the Digital Economy” was held, at which the head of Rostrud Vsevolod VUKOLOV noted that the possibility of drawing up employment contracts in electronic form is one of the key tasks for today. This will not only help remote workers and shift workers formalize their employment relationships, but will also reduce the costs of companies that invest heavily in paperwork.< http://www.rostrud.ru/press_center/novosti/549002/>.
This initiative is very relevant and timely and will allow, simultaneously with the implementation of the idea of electronic employment contracts, to resolve the issue regarding the “poor relative” of the employment contract - the pay slip, namely the possibility of issuing pay slips in electronic form. I am confident that this will significantly simplify the task of implementing the instructions of the head of state to create a single space for the digital economy.

FORM OF PAYMENT SHEET

There is no recommended (unified) form of pay slip, which negatively affects the employer’s fulfillment of the obligation to approve it. There are often cases when the information included in the pay sheet is absolutely not needed by the employee, or the components of the salary are presented in the form of abbreviations that only initiates can decipher.
In my opinion, the registration and subsequent issuance of a payslip in electronic form will allow trade unions (or works councils at the local level) at the level of industry agreements to fix its recommended form for all employers in a certain industry and place it in the public domain in order to optimally comply with the requirements of labor legislation, concerning the remuneration of employees, and will significantly reduce the risk of bringing the employer to administrative liability for using an unapproved form of pay slip<Постановление ВС РФ от 23.12.2010 № 75-АД10-3>.
Example 2. Clause 3.2.12 of the Industry Agreement on the Coal Industry of the Russian Federation currently establishes the employer’s obligation to pay employees, with the exception of employees receiving a salary (official salary), for non-working holidays on which they were not involved in work, an additional remuneration in the amount of 1/ 21 from the minimum wage with the addition of a regional coefficient and northern allowances.
<Соглашение о продлении срока действия Дополнительного соглашения к Федеральному отраслевому соглашению по угольной промышленности Российской Федерации на период с 01.04.2013 по 31.03.2016 о мерах по стабилизации и оздоровлению социально-экономической ситуации в организациях угольной промышленности и реализации ФОС в 2015 году (продлено до 31.12.2018) (утв. Общероссийским отраслевым объединением работодателей угольной промышленности, Российским независимым профсоюзом работников угольной промышленности 26.10.2015) >.
Posting on the websites of trade unions or associations of employers an approved form of pay slip with specific components of the salary (including the most little-known additional remuneration in Russia, provided for in Part 3 of Article 112 of the Labor Code of the Russian Federation), issued in electronic form, will help employers effectively inform employees about payments due to them, and employees - to directly participate in the management of the organization in accordance with the provisions of Art. 53 Labor Code of the Russian Federation.
Let us add that existing software and hardware allow you to create and send payslips to email and mobile devices; draw up graphs showing the growth or decrease of wages over time; link tax withholding data to the taxpayer’s personal account, etc. The possibilities are countless. For example, the concept of synchronous payment to the relevant funds and payment of wages, which will have a positive impact on the level of social protection of workers .

At the same time, it is necessary to understand that electronic and paper methods of informing employees will become equivalent only after appropriate changes in labor legislation, the need for which is long overdue. In fact, you don't have to do anything drastic. In Art. 9 of the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ sets out in great detail the features of the simultaneous use of primary documents in both paper and electronic form. In the event of a dispute between an employee and an employer, payslips are usually submitted to the court on paper.<Апелляционное определение ВС Республики Башкортостан от 29.05.2014 № 33-5719/2014>.
When conducting an inspection by the labor inspectorate, pay slips can be submitted in the form of electronic documents (Part 6, Article 11 of the Federal Law “On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control” dated December 26, 2008 No. 294- Federal Law). Moreover, starting from January 10, 2016, such electronic documents must be signed by the employer with an enhanced qualified electronic signature (previously it could be submitted in the form of electronic documents).

Prompt provision by the employer of electronic documents during an audit that reveals violations in the field of remuneration will significantly reduce penalties. According to clause 4, part 1, art. 4.2 of the Code of Administrative Offenses of the Russian Federation, this will be regarded as assistance in establishing the circumstances of the offense and will allow (in the absence of a dispute) to fulfill the order before the consideration of the case of an administrative offense, which will significantly mitigate the administrative liability provided for in Parts 1 and 6 of Art. 5.27 Code of Administrative Offenses of the Russian Federation.
Example. The employer violated the terms of payment of wages and, during the inspection, presented to the labor inspector within 1 - 2 days after the start of the documentary inspection the employees' payslips in electronic form, which reflect the amount of monetary compensation for delayed wages paid to the employees (compliance with the requirements of Part 1 of Art. 136 and 236 of the Labor Code of the Russian Federation), thereby providing assistance and voluntarily eliminating the consequences of the identified violation. In such circumstances, the amount of the fine will be minimal, and some courts (taking into account the nature of the offense and the financial status of the offender) may even impose an administrative penalty in the form of a warning<Решения мирового судьи судебного участка № 9 Октябрьского района г. Улан-Удэ № 5-333/2016, 5-334/2016 от 15.06.2016>.

AFTERWORD
The possibility of presenting payslips in the form of an electronic document to the inspector most clearly emphasizes the objectively established picture, which makes it possible to inform workers about wages in electronic form without conducting various experiments, public discussions of bills and “run-in” in pilot regions. If the law allows you to send payslips electronically to the labor inspector, then you can not be so scrupulous in relation to workers.
Taking into account changes in legislation, namely the introduction of professional standards, an accountant needs to know the basics of computer science and computer technology. Therefore, the issuance of pay slips in electronic form should not be affected by the “last mile” problem, and in the near future it will free employers from the problems associated with recording the issuance of pay slips on paper and protecting the employee’s personal data.
Summing up, we can confidently say that notifying an employee about wages in electronic form entails more advantages than disadvantages. Modern technologies will make it possible to easily translate the information contained in the pay slip into any language (suitable for both foreign workers and Russian citizens who want to receive a pay slip in the national language of the subject of the Russian Federation), voice it for people with disabilities, and also relieve the headaches of employers whose employees are away from their permanent place of work (rotation workers, business travelers, employees of private employment agencies). And taking into account the recent initiative of the Pension Fund of Russia, expressed in the information letter of the Pension Fund of Russia and the Federation of Independent Trade Unions of the Russian Federation dated December 28, 2016 No. AD-25-26/19130, 101-114/237 “On cooperation of the Pension Fund of the Russian Federation with the Federation of Independent Trade Unions Trade unions of Russia on the issue of preparing documents for assigning pensions to employees,” we can say with a certain degree of confidence that the electronic payslip will receive its rightful place in the sun.
www.consultant.ru.

We issue pay slips: - controversial issues

The State Tax Inspectorate often checks whether the employer issues pay slips to employees. One of the most controversial issues is whether an employee’s signature is required on the pay slip. We will deal with problematic issues in the article.

Calculate salary online

The inspector will find out whether the form of this document was approved by order and whether it contains all the information required by law. In addition, the inspector will clarify how often you issue pay slips to employees. And finally, one of the most controversial issues is whether an employee’s signature is needed on the pay slip and whether it is possible to replace paper slips with electronic ones.

How to approve the payslip form
There is no unified form of pay slip; each employer has the right to establish it independently (Article 9 of Law No. 402-FZ of December 6, 2011). Typically, the form is developed by the accounting department and approved by the HR department.
You can calculate vacation pay in. The service fills out a calculation note and a vacation order. Withhold personal income tax from vacation pay and calculate contributions. And then it will transfer all amounts to reports on contributions and personal income tax.

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Application from an employee for breaks to feed the child

Often the form is taken directly from the program in which wages are calculated. This is acceptable if all the necessary information is there.If the company has a trade union, it is necessary to take into account its motivated opinion regarding the form of the pay slip. Then the head of the organization approves it by order (part two of Article 136, Article 372 of the Labor Code of the Russian Federation) (sample below).
Sample. Order on approval of the form of the pay slip
What to include on your payslip
The employee must understand how his salary was calculated and whether the employer violated the terms of the employment contract. Therefore, the pay slip indicates the components of the salary, other accrued amounts, deductions, and the total amount to be paid (part one of Article 136 of the Labor Code of the Russian Federation) (sample below). When the components of wages are identified, they reflect the calculation of salary, bonus, northern allowances and regional coefficients, other allowances, additional payments for combined work, for night shift work, etc.
Sample. Pay slip

To others accrued amounts include interest for delayed wages, vacation pay, compensation for leave upon dismissal, child care benefits, sick leave benefits, food payments, travel payments in accordance with local acts, etc. The amounts withheld include personal income tax, alimony, payments on writs of execution, advances for business trips, etc.
If on the payslip do not provide detailed information yu specified in Article 136 of the Labor Code, then The State Tax Inspectorate may issue an order or fine to the employer. For example, if the payslip contains only the total amount payable and deductions, this is a violation (appeal ruling of the Magadan Regional Court dated September 2, 2015 No. 33-922/2015).

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How to issue payslips
The law does not provide for exactly how an employer can confirm that an employee has been issued a pay slip. Therefore, the organization determines this method independently(letter of Rostrud dated March 18, 2010 No. 739-6-1, appeal ruling of the Magadan Regional Court dated September 2, 2015 No. 33-922/2015). Methods for issuing pay slips can be divided into two groups: when the slips are handed to employees against signature and when they do not receive a signature.
Pay slips are handed to employees against signature. This means that the issuance of payslips is recorded on paper. For example, employer:

provides a tear-off part (spine) in the form of a leaflet, where employees will sign upon receipt;

develops a journal for issuing pay slips, in which employees sign their receipt;

enters a separate column in the payment (Form No. T-53) or settlement and payment (Form No. T-49) statement or an independently developed form, where employees will sign that they received the slip.

The employee’s signature on the pay slip is not received. That is, they do not keep documentary records of the issuance of pay slips. For example, employer:

informs employees where and in what order they can obtain pay slips, and employees come for them if necessary;

sends payslips to employees by email;

places leaflets on an electronic resource, for example, in a personal account on a corporate website;

notifies employees by SMS message about the opportunity to receive a payslip in electronic form via a link, etc.

The methods of the first group certainly confirm that the employer complied with the requirements of the law. But using them is not always convenient, since handing pay slips to all employees against signature is quite labor-intensive. The law does not directly prohibit the use of methods of the second group, but this is more risky. The right of the employer to send payslips to employees in electronic form was confirmed by the Ministry of Labor of Russia (letter of the Ministry of Labor of Russia dated February 21, 2017 No. 14-1/OOG-1560). But how a particular inspector will react to this is unknown. There is little judicial practice on the use of such methods; there are individual court decisions in favor of the employer. For example, in one case, the court recognized as legal the order in which pay slips were kept in the accounting department and issued to employees wishing to receive them (decision of the Pugachevsky District Court of June 22, 2015 in case No. 2-585(1)/2015).

How to streamline the delivery of payslips
Fix the procedure for issuing pay slips at the local level. It includes the method and frequency of their delivery to employees, as well as the appointment of persons responsible for this. This information needs to be enshrined in a local act, for example, internal labor regulations, or in an order (sample below).

Sample. Order on the procedure for issuing pay slips to employees

Employees can be given one payslip for final payment for the month c (letter of Rostrud dated December 24, 2007 No. 5277-6-1). Personal income tax cannot be calculated on monthly wages until the end of the month. Therefore, tax is not withheld from the first part of the salary (clause 2 of Article 223, clause 3 of Article 226 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 21, 2016 No. 03-04-06/36092). Consequently, when paying it, it is impossible to indicate all the necessary information on the payslip, in particular, the amount and grounds for withholding personal income tax.
It's better to notify employees on the composition of wages on the day of its receipt. This will reduce the risk of employees contacting the State Tax Inspectorate with a complaint that the employer is violating the deadlines for issuing pay slips. An accountant is usually appointed responsible for issuing payslips. But these can be HR employees and immediate managers.
What threatens an employer who does not issue pay slips?
If the employer does not issue pay slips to employees, the State Labor Inspectorate may bring him to administrative responsibility (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). For the first violation, an official faces a fine of 1,000 to 5,000 rubles, and an organization – from 30,000 to 50,000 rubles.