In order to keep records of the issuance of pay slips to employees, the organization creates a special statement.

What is a payslip

A payslip is a special internal document of an enterprise in which complete information about an employee’s salary is entered. It is formed individually for each employee and includes information about payments due, including salary, various allowances, bonuses, rewards, compensation, as well as deductions made (taxes and contributions to extra-budgetary funds) and the final salary amount. The payslip is drawn up monthly and handed over to the employee of the enterprise for whom it was paid.

FILES

It should be noted that according to the Labor Code of the Russian Federation, the employer is obliged to inform the subordinate about all components of his salary. This allows the employee to make sure that the salary accrued to him complies with the terms of the employment contract and legal norms.

The payslip is drawn up in any form and handed over to the employee of the enterprise immediately at the time of payment of wages. It does not matter whether the employee receives payment for his work in cash or through a transfer to a bank card.

The procedure for issuing pay slips is determined in each specific case individually. It must be reflected in the company’s local regulatory documents. Among other things, they specify the form of the pay slip, the day it is handed over to the employee (as mentioned above, it must coincide with the day of payment of the second part of the salary), the obligation of the responsible person to issue the slip to employees against signature. The latter’s autograph will indicate that the employer has fulfilled its obligations before the law to inform the subordinate about the salary in full.

Why do you need a statement?

The role of the statement is simple, but at the same time significant: it allows you to control the issuance of pay slips to company employees.

In addition, it is proof that all these documents were transferred to the interested employees of the enterprise in a timely manner. After the pay slip is issued, each of them signs on receipt of it on the statement.

Who fills out the document

The document is generated by an accountant or cashier of the organization, who draws up pay slips and, together with wages, hands them over to the staff. He also makes sure that every employee who receives a pay slip signs for it.

It must be said that at an enterprise during the reporting period, not one statement can be filled out, but several (for each structural unit separately).

How to make a statement

The statement is formed in free form, since there is no unified model for it today. But if the company has its own template developed and approved in the accounting policy, the statement should be made according to its type.

How to draw up a document

Both in terms of the format of the statement and in terms of its design, everything is left to the compiler. The document can be generated on a simple ordinary piece of paper or on a form with company details and the company logo. The statement can also be drawn by hand or printed on a computer (in the vast majority of cases, the second option is used).

The statement is always made in one original copy. Its volume may vary, but if it contains several sheets, they must be numbered in order and fastened with thick, harsh thread. On the last page, a piece of paper is pasted onto the bundle, indicating the number of pages, the date and the signature of the responsible employee.

Accounting and registration of statements

Statements are subject to mandatory accounting. Information about each of them must be entered in a special accounting journal.

It is enough to include the form number and the date of its generation. The journal is kept by the compiler of the statements and, if necessary, it not only certifies the fact of the creation of the document, but also allows you to quickly find it.

Storage procedure and periods

The storage period for the statement is determined individually. It may depend on the company’s internal regulations or be calculated based on legislative norms (but not less than three years). Once the significance of a document is lost, it can be destroyed, but also only if a certain procedure prescribed by law is followed.

Is it possible to do without a statement?

You can do without drawing up a statement, but it is extremely risky. In the event of inspections carried out by regulatory supervisory structures, claims may arise on their part, which in turn may lead to the imposition of an administrative fine for violation of the procedure for issuing pay slips and wages.

Sample statement

If you need to create a payslip issuance sheet that you have never done before, use the recommendations below and look at its example - based on it, you can easily create what you need.

First of all, indicate the name of the company on the form (abbreviated or full, it makes no difference).
Then write the name of the document, assign it a number (if necessary), enter the month for which it is being compiled.
It would not be amiss to enter the structural unit for which the document is being drawn up.
It is better to do the further part in the form of a table. The number of rows and columns is determined depending on the needs of the organization. But these must include the date of issue of the pay slip, the position and full name of the employee who received it. Employees of the enterprise must sign their autographs in a separate column. After filling out the form, the responsible employee must also sign the form.

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.

The information contained in the receipts is personal data, therefore the responsible person must be familiarized with the rules for processing and storing personal data (Federal Law “On Personal Data” dated July 27, 2006 No. 152-FZ).

We offer you to download a sample of the payslip issuance log.

How to fill out a pay slip book

Let's look at how to fill out a sample journal for issuing pay slips to employees, using an example.

Step 1. Title page.

Indicate the full name of the organization, the year for which the accounting book was compiled, the date it was opened, and the person responsible for it.

The journal for issuing pay slips: how to fill it out correctly

Tabular part.

Filling out the table is not difficult. It is necessary to enter information about the employee (full name, personnel number, department in which he works), indicate the date of issue of the receipt. The employee signs in the last column.

Salary receipts by email

An electronic method of transmitting salary information to an employee is:

economical: we do not waste paper or printing consumables;
fast: uploading and sending a letter takes a few minutes;
simple: no need to look for an employee, just select the recipient - and you're done.

But is it so reliable, since the receipts contain personal data? In order to protect your organization from fines from regulatory authorities, you should approve the procedure for transmitting receipts by email (based on the letter of the Ministry of Labor dated February 21, 2017 No. 14-1/OOG-1560).

Let’s say that not all employees of the organization have the opportunity and necessary skills to use a computer and e-mail. In this case, it is necessary to provide two options for transferring settlements. Approve both orders with an order and familiarize the employees with signature.

Obligation to prepare payslips

Today we are studying article 136 of the Labor Code of the Russian Federation. According to this article, the employer, when paying wages, must notify the employee in writing about the data of accrued wages and other amounts, as well as about deductions and the amount to be received by the employee.

Such data is reflected in the form of a pay slip, which the employer must approve by Order.

When is a payslip issued and how to confirm the issue

The payslip is issued to the employee no later than the day the salary is paid. The pay slip itself does not require a signature or seal, either on the part of the employee or on the part of the employer, i.e. it's just a form of information. This raises the question: was a pay slip issued?

To avoid misunderstandings about the issuance of pay slips, it is advisable for the employer to develop and approve a form of journal for recording the issuance of pay slips, appoint someone responsible for maintaining the journal, and collect signatures from employees for receipt of pay slips each time they pay wages.

Due to the fact that wages are paid at least every half month, we can conclude that the payslip must also be prepared twice a month.

When an employee leaves, we issue a pay slip on his last working day.

Employer's liability

Responsibility is provided for in Article 5.27 of the Code of Administrative Offenses of the Russian Federation, Article 1 - violation of labor legislation. A fine is imposed on a legal entity in the amount of 30 thousand to 50 thousand rubles, and on an official and individual entrepreneur a fine in the amount of 1 thousand.

Pay slip issuance journal

up to 5 thousand rubles.

Samples of required documents

Order on approval of the pay slip form
Payslip form
Logbook for issuing pay slips

In our article, we briefly tried to cover the main issues regarding the preparation of pay slips. Also, using sample documents, you can prepare the necessary data for the employee yourself.

If you would like to know the cost of accounting services or just personnel records, call the numbers listed on the website.

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 one (hereinafter referred to as the calculation, receipt) 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.

On what basis is the journal compiled?

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.

We offer you to download a sample of the payslip issuance log.

How to fill out a pay slip book

Let's look at how to fill out a sample journal for issuing pay slips to employees, using an example.

Step 1. Title page.

Indicate the full name of the organization, the year for which the accounting book was compiled, the date it was opened, and the person responsible for it.

Step 2. Tabular part.

Salary receipts by email

An electronic method of transmitting salary information to an employee is:

economical: we do not waste paper or printing consumables;
fast: uploading and sending a letter takes a few minutes;
simple: no need to look for an employee, just select the recipient - and you're done.

M.G. Moshkovich, lawyer

Secrets of the payslip

Why does an organization need pay slips and how to properly issue them to employees

The court decisions mentioned in the article can be found: section “Judicial Practice” of the ConsultantPlus system

Even completely law-abiding organizations often do not issue pay slips to employees when issuing wages. They say that the wages are fair, we pay on time - why translate the paper again? If an employee asks, we will immediately print out a sheet for him. And some employers, to be honest, do not even know that they have such an obligation.

Therefore, today we will understand what a pay slip is and why the organization and the employee need it.

Why does an employee need a pay slip?

The purpose of issuing a pay slip is to inform the employee about what the next salary amount he receives consists of. After all, we find out the total amount this way, when we receive money from the cashier or when it “arrives” on the card. But what is what is not always clear.

It can be assumed that some employers deliberately avoid issuing pay slips in order to avoid “unnecessary” questions. The employee will study his sheet and begin to wonder: where is the overtime payment, why the bonus has become smaller, etc.

Why is payslip important for an organization?

Pay slips are provided by the Labor Code Art. 136 Labor Code of the Russian Federation, therefore, when checking, the labor inspector will mark their failure to issue them as a violation and punish the organization clause 3.7 of Appendix No. 2 to the Methodological Recommendations, approved. By Order of Rostrud dated November 25, 2011 No. 280; Resolution of the Samara Regional Court dated May 6, 2014 No. 4a-275/2014.

WE WARN THE MANAGER

Penalty for failure to issue a payslip can amount to: from 1 thousand to 5 thousand rubles. for a director or individual entrepreneur, from 30 thousand to 50 thousand rubles. for organization and Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation. And if the director is caught in this violation again within a year from the date of payment of the fine, they may be disqualified Part 2 Art. 5.27, art. 4.6 Code of Administrative Offenses of the Russian Federation; Review of the Armed Forces, approved. By Resolution of the Presidium of the Supreme Court dated 03/07/2007 (issue 8).

However, this is not the most important thing. A fine, of course, is an unpleasant thing, but labor inspectors rarely come with inspections. The issuance of pay slips is important in another aspect - in case an employee goes to sue you, believing that he was underpaid. The fact is that according to the law, a citizen must file a claim in a very short time and Art. 392 Labor Code of the Russian Federation:

for disputes about dismissal - within 1 month from the date of delivery of a copy of the dismissal order or from the date of issue of the work book;
for other labor disputes - within 3 months from the day the employee learned or should have learned of a violation of his right.

If an employee is late in filing an application, the organization will be able to declare in court that the deadline for going to court has been missed and thus avoid further proceedings. But many judges believe that the employee could not have known about the violation of his rights regarding wages, if the payslip was not issued. Therefore, they count the period not from the date of payment to the employee of the disputed amount, but from the date when he learned from other sources that he was offended.

For example, an employee quit on December 29, 2012 and through the court demanded to pay her overtime for May - December 2012. The employer tried to recoup at least part of the amount (May - September), pointing out that 3 months had passed since the payment of wages for these months. However, the court decided this: since pay slips were not issued, the employee could not know the composition of the amounts paid to her. She learned about the violation of her rights only upon dismissal and went to court within a month after it. The organization was also charged compensation for late payment, moral damages and legal costs. Appeal ruling of the Voronezh Regional Court dated July 2, 2013 No. 33-3271.

In another case, a woman resigned on July 31, 2012. And only in September 2012, when other workers went to court, did she find out that her salary for the period 2010-2012 was also reduced. accrued without the Ural coefficient. Formally, she missed the deadline for going to court, but the court reinstated it, pointing out that the plaintiff did not receive pay slips and had no opportunity to find out about the underpayments. As a result, the employer was charged with the debt for the entire period, compensation for moral damages and attorney fees. Determination of the Sverdlovsk Regional Court dated February 22, 2013 No. 33-1620/2013.

Another employee generally referred to the story of colleagues about the incorrect calculation of severance pay. A few months after his dismissal, they informed him: when calculating average earnings, the amounts of bonuses paid were not taken into account. The employer could not prove otherwise, and a pay slip was not issued upon dismissal. Therefore, the court decided that 3 months should be counted from the date when, according to the citizen, his former colleagues “enlightened” him. The claim was satisfied Appeal ruling of the Khabarovsk Regional Court dated June 13, 2012 No. 33-4044/2012.

Thus, the conclusions are as follows:

<если> pay slip is issued the employee only has 3 months after the date of issue to sue you for wages. If you are late, you simply declare in court that you missed the deadline for filing an application and the claim will not be considered on the merits. Appeal ruling of the Court of the Yamalo-Nenets Autonomous District dated 08/07/2014 No. 33-1800/2014. Of course, if the judge does not see any valid reasons for reinstating the term;
<если> pay slip is not issued, The time for an employee to go to court is unlimited. He will cite in court any source from which he learned about the violation of his rights, and it will be difficult for you to refute this. And even if the trial ends in your victory, money and time will be wasted on court hearings.

By the way, a payslip can also be useful in tax disputes. It can be used to confirm, for example, labor costs incurred. Resolution of the Federal Antimonopoly Service of the Moscow Region dated May 22, 2013 No. A40-91515/12-115-603.

What is included in the payslip

The payslip must show the following amounts: Art. 136 Labor Code of the Russian Federation:

components of wages due to the employee for the relevant period. That is, for example, salary, allowance, bonus, coefficient, etc.;
other accruals to the employee, including sick leave, compensation for delayed wages or other payments Art. 236 Labor Code of the Russian Federation;
deductions from wages indicating the grounds, for example personal income tax or alimony;
the total amount of money to be paid.

It is important to comply with these requirements, since incomplete completion of the pay slip is also a violation of the Labor Code.

Accrued contributions to funds do not need to be shown on the payslip, except for the following situation. Employees can apply to withhold additional contributions from them to the Pension Fund, and the employer has the right to join and also charge additional contributions in their favor. Articles 5, 8 of the Law of April 30, 2008 No. 56-FZ. If this is your case, then such employees must be informed both about the additional contributions to the Pension Fund withheld, and about the additional payments made by the organization for them. Since this is supposed to be done simultaneously with the provision of a payslip part 8 art. 9 of the Law of April 30, 2008 No. 56-FZ, then it is better to simply include this information on their sheets.

How to draw up a payslip

The form of the payslip is not normatively approved, but it is available in any accounting program. You can use it or develop your own.

The main thing - do not forget to approve the form used in the manner established for the adoption of local regulations in Art. 136 Labor Code of the Russian Federation. After all, the use of an unapproved form of pay slip is also a basis for collecting a fine for violating labor laws. Resolution of the Supreme Court of December 23, 2010 No. 75-AD 10-3; Decision of the Perm Regional Court dated February 24, 2014 No. 7-271-2013-21-185-2014.

But for the employee the fact of approval of the form is not important. The court will accept the unapproved sheet as evidence unless the organization proves that they used a different form. Appeal ruling of the Transbaikal Regional Court dated June 25, 2014 No. 33-2498-2014. Therefore, do not hope that an unapproved form will help you win a dispute with an employee.

The form is approved by the employer with the following order.

Limited Liability Company "Ramses"

ORDER

In accordance with Art. 136 Labor Code of the Russian Federation

I ORDER:

1. Approve the form of the pay slip - Appendix No. 1 to the order.

3. Appoint accountant A.S. Kiriyenko is responsible for issuing pay slips to employees on the day of payment of wages.

I have read the order:

If you have a trade union organization in your company, you must first send there a draft payslip form and obtain the trade union’s motivated opinion on this form in the same manner as when agreeing on local regulations in Art. 372 Labor Code of the Russian Federation.

The entire procedure should be repeated if you Articles 8, 138 of the Labor Code of the Russian Federation:

<или>we changed the program and the form of the sheet in the new version is different;
<или>made changes to the independently developed form.

Let's show you how to fill out a pay slip using an example.

Example. Filling out an employee's pay slip

/ condition / Sergienko Irina Aleksandrovna works at Component LLC as the head of the consulting department on a 40-hour work week. Her salary is 50,000 rubles. per month. In accordance with the bonus regulations, in October she is entitled to a monthly bonus in the amount of 20% of her salary.

From October 1 to October 5 I.A. Sergienko was on sick leave. The amount of disability benefits was 11,560 rubles.

On November 5, she was paid her salary for the second half of October, and also paid for the period of incapacity for work.

/ solution / Let's calculate the salary for the time actually worked in October. It will be 43,478.26 rubles. (RUB 50,000 / 23 working days x 20 working days).

The bonus for time worked will be 8695.65 rubles. ((RUB 50,000 x 20%) / 23 working days x 20 working days).

The amount of personal income tax for October from the accrued amounts will be 8285 rubles. ((RUB 43,478.26 + RUB 11,560 + RUB 8,695.65) x 13%).

The amount of salary payable on November 5 will be 23,888.91 rubles. (RUB 43,478.26 + RUB 8,695.65 – RUB 8,285 – RUB 20,000).

Let's fill out the pay slip.

Organization				LLC "Component"
Department/code/personnel number				Consulting Department/03/201
Full name				Sergienko Irina Aleksandrovna
Position/profession				Head of Consulting Department
Salary (rub.)				50 000,00
Month year		Work days			Working hours (40-hour work week)
October/2014		23			184
Accrued	Period	Days	Watch	Amount (rub.)	Held	Period	Amount (rub.)
Salary for hours worked	06.10- 31.10	20	160	43 478,26	Personal income tax	October 2014	8285
	01.10- 05.10	5		11 560,00
Monthly bonus	06.10- 31.10	20	160	8 695,65
Total accrued				63 733,91	Total withheld		8285
Paid	date			Amount (rub.)
Prepaid expense	20.10.2014			20 000,00
Salary	05.11.2014			23 888,91
Disability benefits	05.11.2014			11 560,00
Total paid:				55 448,50

Is the seal and signature of the responsible person required on the payslip? The law is silent about this, and in practice they are usually not used. We contacted Rostrud for clarification.

FROM AUTHENTIC SOURCES

Deputy Head of the Federal Service for Labor and Employment

“ There is no need to certify payslips with a seal and signature when issued to employees on a monthly basis; there is no such requirement in the Labor Code. There is no need to do this in the case when an employee asks to be given pay slips upon dismissal in accordance with Art. 84.1 Labor Code of the Russian Federation. It seems that the payslip is not one of the documents that must be properly certified.”

Well, the purpose of compiling leaflets is indeed purely informational, so it’s really not worth putting a stamp and signature on them regularly. But if the employee asks or you present the sheets as evidence in court, then you can assure that there is no violation. There were cases when judges did not accept pay slips, indicating that without a seal it was impossible to determine who issued such a document. Appeal rulings of the Supreme Court of the Republic of Bashkortostan dated May 29, 2014 No. 33-5719/2014, dated May 29, 2014 No. 33-5742/2014.

When should you issue a payslip?

By law, a payslip must be issued when paying wages, and wages, as a general rule, are paid at least twice a month. Art. 136 Labor Code of the Russian Federation. However, Rostrud believes that it is enough to issue slips only when the second part of the salary is paid, indicating all amounts paid in the current month.

FROM AUTHENTIC SOURCES

“ When paying wages for the first half of the month (advance), its individual components may not be determined and, thus, payslips will not contain comprehensive information about wages. Therefore, payslips are issued when wages are calculated and paid for the second half of the month, when all its components are determined. In this case, there is no need to separately show the components for each half-month on the sheet.”

Rostrud

Keep in mind that when paying vacation pay, a pay slip is not issued, since payment for vacation based on average earnings is not salary but Art. 129 Labor Code of the Russian Federation; Letter of Rostrud dated December 24, 2007 No. 5277-6-1 (clause 3). But when you quit, you need to do it. Indeed, in this case, a full settlement is made, that is, the employee is paid all the amounts due to him, including wages. This was confirmed to us by Rostrud.

FROM AUTHENTIC SOURCES

“ When terminating an employment contract, the day of payment of wages and the day of dismissal may not coincide. Salaries and other amounts due to the employee in such cases must be paid on the day of dismissal. Thus, upon dismissal, the employee should be given a pay slip.

Rostrud

If money is paid through the cash register, then it is better to issue the slips at the same time as the money, so as not to have to run after the employees later. And at what point should they be issued if salaries are transferred to cards - before or after the transfer? Solve this issue yourself and specify the issuance procedure in the local regulatory act (LNA) Letter of Rostrud dated March 18, 2010 No. 739-6-1.

How to confirm the fact of issuance of payslips

A common option is to print out a payslip at the employee’s request. Accountants reason like this: we will give it to whoever needs it, and when checking, we will say that we gave it to everyone. But no, it won't work. If you cannot confirm the fact of issue with documents, then the inspectors during the inspection may not believe you and fine you. Therefore, it is necessary to issue sheets regularly, and also consider a method of confirmation:

<или>make a journal for issuing pay slips where employees will sign;
<или>add a separate column to the payroll in which employees will sign for receipt of the pay slip.

The unified payroll form (No. T-53) has a “Note” column; you can use it to sign the employee;

<или>make the form in two parts so that the counterfoil with the employee’s signature remains with the organization.

In any case, when deciding on the procedure for issuing a pay slip, remember that it contains the employee’s personal data, the disclosure of which is not permitted. Art. 88 Labor Code of the Russian Federation; Art. 7 of the Law of July 27, 2006 No. 152-FZ. Therefore, when providing pay slips, you need to exclude the possibility of anyone other than the recipient employee having access to this information. That is, you cannot simply lay out payslips on employees’ desks, you cannot transfer them through other persons, etc. Otherwise, you can violate the Law on Personal Data and also be subject to an administrative fine. It can range from 300 to 500 rubles. for an employee, from 500 to 1000 rubles. for a manager and from 5,000 to 10,000 rubles. for organization and Art. 13.11 Code of Administrative Offenses of the Russian Federation.

The prosecutor has the right to open an administrative case regarding violation of personal data, for example, based on a complaint from an injured employee Part 1 Art. 28.4 Code of Administrative Offenses of the Russian Federation, and the fine is imposed by court decision Part 1 Art. 23.1 Code of Administrative Offenses of the Russian Federation.

Note that if an employee receives a salary on a card, then it is inconvenient for each employee to print out sheets. It would be easier to send them by email with confirmation of receipt. However, Rostrud does not agree with this.

FROM AUTHENTIC SOURCES

“The development of information technology provides every reason to use various methods of communicating information to employees. However, for now, the Labor Code allows sending a payslip by email only to remote workers. Part 5 Art. 312.1 Labor Code of the Russian Federation. For others, a written document is required. Moreover, if an employee works outside the main office, then the employer must take care of receiving a pay slip.”

Rostrud

Note that some judges do not see a crime in sending pay slips to employees by email Appeal ruling of the Supreme Court of the Karachay-Cherkess Republic dated April 29, 2013 No. 33-204/2013. Thus, the Moscow City Court rejected the HR inspector’s claim to recover payment for overtime work. The employer stated that the woman regularly received pay slips by email and could have learned in time about the violation of her rights. When she went to court, 3 months had already passed since the receipt of the pay slip. Consequently, the deadline for filing a claim was missed Determination of the Moscow City Court dated July 18, 2011 No. 33-22203.

However, to send pay slips by email, it would be safer to wait for the appropriate amendments to be made to the Labor Code.

It is best to resolve all issues regarding pay slips in a local regulatory act, for example, in the regulations on wages or in a special LNA. There you can approve the form of the sheet, the frequency of issuance, the method of transfer to the employee, taking into account confidentiality requirements, etc. This will make it easier for the accountant, and the employees will be aware, because they must be familiar with all the organization’s personal information documents against signature Art. 68 Labor Code of the Russian Federation.

The journal for issuing pay slips is a consolidated register in which employers can keep records of pay slips issued and collect employee signatures confirming the receipt of pay slips. We will tell you what information this document should contain and how long it should be stored.

According to Article 136 of the Labor Code of the Russian Federation, employers should transmit information about wages to employees in writing - issue pay slips to employees. The Labor Code article also regulates their content.

Payslips

The document is a salary notice, which, according to the Labor Code, must contain the following information:

the sum of the components of wages for a specific period;
the amount of other accruals due to the employee, for example, due to delays in wages, vacation pay or dismissal payments;
the amount and reasons for the deductions made;
the total amount of money to be paid.

Despite the fact that the legislation clearly regulates the content of the salary notice, according to Article 136 of the Labor Code of the Russian Federation, the form of this document is developed and approved by each employer independently. There is a form of “calculation” developed by experts in practice.

Evasion from issuing “settlements” may result in a fine being imposed on the employer and the accountant. Such measures are provided for in Article 5.27 of the Code of Administrative Offenses of the Russian Federation. For example, if the “settlement” was not handed to the employee or all the necessary information was not indicated in it, the organization faces a fine of 30,000 to 50,000 rubles. The manager and accountant face a warning or a fine of 1,000 to 5,000 rubles. The same fine is provided for entrepreneurs. If such a violation is repeated, the amount of the penalty will vary from 10,000 to 70,000 rubles, up to the disqualification of the manager for a period of one to three years.

Logbook for issuing pay slips: sample

Due to the fact that failure to issue pay slips is strictly punishable by law, managers and accountants try to protect themselves from possible legal consequences: they keep logs of the issuance of pay slips, designed to record the fact of transfer of this document to the employee.

The law does not oblige the issuance of salary notices against the signature of the employee; accordingly, there is no unified form of the journal. But there are recommendations from practitioners: keep a journal and include information in it, organized in the form of a table:

employee serial number;
FULL NAME;
date of issue of the “settlement”;
employee's position;
signature.

The title of the journal must indicate the name of the organization or entrepreneur and the period for which the documents are issued. At the bottom, the accounting register is certified by the signature of the employee responsible for issuing them.

Some employers take the T-49 payroll form (OKUD) as the basis for the journal 0301009), in which the missing columns are entered - the date of issue of the “calculation” and the signature. Sometimes, to confirm the receipt of the slip, employers use forms with a tear-off spine. On it, employees indicate the date of receipt and sign. These roots are then filed and stored at the enterprise.

Issuance and storage of “settlements”

To optimize the issuance of this document, many enterprises practice the preparation of a special order. There may be a clause stating that the employee must independently appear at a specified place (for example, in the accounting department), and a deadline for receipt. This order must be familiarized to all employees against signature. This measure will help the employer protect itself from possible claims from the labor inspectorate.

Payslips, in accordance with paragraph 412 of Article 4.1 Order of the Ministry of Culture dated August 25, 2010 No. 558, must be stored for five years, subject to an audit, or 75 years in the absence of personal accounts. Therefore, the log book should also be kept in accordance with these requirements.