The accounting department has incorrectly calculated the salary. Overpaid wages: actions of the employee and employer. Collection on a legal basis

If the correct salary was entered in the salary program, but the calculation was wrong. For what period do you need to recalculate? And the most interesting thing was wrongly considered night.

Answer

The legislation does not define the period for recalculation of wages.

The salary of an employee is established by an employment contract in accordance with the salary systems of the given employer.

Cash claims of employees are to be satisfied in full without any time limits. limitation period... With reference to this article, debts are collected for periods of 10-15 years. The rationale is that the legislator has not provided for any restrictions on the amount of penalties.

Therefore, the institution should make a recalculation of wages for the maximum possible period and pay extra to employees.

It should be borne in mind that the institution will not be able to withhold on its own initiative the overpaid wages.

The rationale for this position is given below in the materials of the Glavbuh System

1. LETTER OF THE MINISTRY OF FINANCE OF RUSSIA dated 22.03.2010 No. 03-03-06 / 1/161

O time of discovery in respect of wage arrears

“The Department of Tax and Customs and Tariff Policy has considered the letter on the limitation period in relation to arrears of deposited wages and reports the following.

In the case when an employee applies for payment of wages to the employer, and the employer is ready to pay it, there is no infringement of the employee's rights, i.e. there are no grounds for an individual labor dispute. *

Taking into account the above, we believe that the amount of accounts payable on deposited wages is subject to inclusion in the composition of non-operating income for the purposes of taxation of profits due to the expiration of the limitation period established by Article 196 of the Civil Code of the Russian Federation, i.e. if wage has not been claimed by an employee for three years.

Previously sent clarifications on this issue (Letter dated 02.04.2009 N 03-03-06 / 1/211) are not applied.

At the same time we send a conclusion Federal Service on labor and employment on this issue. "

2. Article: Article-by-article comment To Labor Code Russian Federation... Faina Filina

Article 395. Satisfaction of monetary claims of an employee

If the body considering an individual labor dispute recognizes the employee's monetary claims as justified, they are satisfied in full.

A comment:

The employees' monetary claims must be satisfied in full without any statute of limitations applied. *

In accordance with article 5.27 of the Code of Administrative Offenses of the Russian Federation, for violation of labor legislation and labor protection, the employer faces administrative penalty for officials in the amount of one thousand to five thousand rubles; for persons carrying out entrepreneurial activity without forming a legal entity - from 1 to 5 thousand rubles or administrative suspension of activities for up to ninety days; for legal entities - from 30 to 50 thousand rubles or administrative suspension of activities for up to ninety days. *

Officials who have previously been exposed to administrative punishment for a similar offense, will be disqualified for a period of one to three years.

3.Article: Statute of limitations in labor law

Statute of limitations in labor law

This is a very difficult and "delicate" question. The Labor Code of the Russian Federation establishes a three-month period for all labor disputes and monthly - on disputes about reinstatement at work and the illegality of the transfer.

An employee has the right to apply to the court for resolution of an individual labor dispute within three months from the day when he learned or should have learned about the violation of his right, and in disputes about dismissal - within one month from the date of delivery of a copy of the dismissal order to him or day of issue of the work book. *

The employer has the right to apply to the court in disputes for compensation by the employee for damage caused to the employer, within one year from the date of discovery of the damage caused.

If, for valid reasons, the deadlines established by the first and second parts of this article are missed, they may be restored by the court.

What is the problem? The fact that there is also Art. 395 of the Labor Code of the Russian Federation.

And now imagine a situation when a person went to court within three months after dismissal to collect all debts not on accrued wages, but on the one that the employer does not consider it necessary to pay for a period of more than three months. A situation in which the court can either limit all claims to a three-month period provided for in Art. 392 of the Labor Code of the Russian Federation, or with reference to the fact that the employee met the three-month deadline, apply Art. 395 of the Labor Code of the Russian Federation and to collect amounts for the entire period, in practice, gives rise to a problem of an all-Russian scale. With reference to Art. 395 of the Labor Code of the Russian Federation debts are collected for periods of 10-15 years. *

Where to go in this case? More on this later. To begin with, it is necessary to pay attention to several important nuances.

First, a person can count on several types of payments:

the salary that he has worked during the last time;
funds that compensate for his unused vacation;
severance pay.

The employer is obliged to give all the money to his own on the day he leaves.

In addition to the amount, a work book and a certificate in the form of 2-NDFL will also be issued.

Attention

And also a document indicating the amount of earnings used to calculate payments and dismissal benefits.

And the procedure is the same, only the reason for going to court, labor inspection or prosecutor's office will be somewhat different.

The Prosecutor's Office is the competent authority for non-payment of wages. The Constitution of the Russian Federation states: the Prosecutor's Office is a supervisory body that has the authority to carry out checks on appeals. Depending on the circumstances, types of liability are applied to the culprit of non-payment of wages. Unscrupulous members of the employer will be subject to sanctions.

By legal practice the prosecutor's office almost does not deal with the monetary side of the issue, more specializing in establishing the fact of an offense.

To contact the prosecutor's office, you need to appear at this body, find out the name and number of the office of the prosecutor on duty.

Then come to this employee at the reception and tell about the delay in salary that happened, state the essence of the matter.

On the other hand, a significant delay is usually claimed, and one or two days is considered an insignificant violation of rights that is not worth wasting time. With a delay of more than two months, criminal liability occurs. What is the responsibility of the employer who made the delay? administrative offenses), article 5.27. A fine of up to 5,000 rubles is imposed on an official, an entrepreneur, and up to 50,000 on a legal entity.

If the violation is repeated, the culprit is disqualified for up to three years.

With a two-month delay in the payment of earned Money the criminal code of the Russian Federation is applied, article 145.1, according to which the fine is increased to the amount of 100 to 500 thousand rubles.

The peculiarities of the accrual of funds at the very moment when a person is ill or is being treated in a hospital are due to some reasons that directly depend not only on the amount of the transfer, but also on the peculiarities of their collection from certain authorities.

Money for temporarily disabled citizens is paid either from the fund of the insurer, or from the social insurance fund (in the case of a certificate of incapacity for work for a period of more than 3 days, starting from the 4th day).

There are times when the FSS pays out financial resources from its fund from the 1st sick day... The time for payment of finances is limited by the period of temporary disability for the entire period noted in sick leave, which is provided at the place of performance of labor activity.

According to Federal Law No. 255-F3, a disabled citizen has the right to expect the following benefit payments:

60% of average earnings, in case of insurance experience less than 5 years;
80% of the average earnings, in the case of an insurance record of 5 to 8 years;
100% earnings, if you have an insurance experience of more than 8 years.

When calculating hospital funds, they take into account not only the length of service from the last place of work, but also take into account all the years worked in other companies, with previous employers. Average earnings are calculated based on the two previous calendar date the beginning of the hospital year, excluding the current one.

If an employee detects an underpayment of funds, it is possible to personally ask the chief with a question, ask the accounting department for a payroll, which lists the amount of funds for temporary disability, and get clarifications on its content.

The employee then writes a complaint about the boss's misconduct and sends it to the Social Security Fund. That, in turn, assigns an inspection in the employer's organization and, if necessary, eliminates the violated rights of the employee. To file a complaint against the head in the FSS, it is necessary to collect some documents:

Free-form complaint.
Temporary disability sheet. You can just copy it.
Statement on insurance experience if available. If it is not there, the FSS has the opportunity to independently verify the employee's experience, starting from his personal data.
Photocopy labor agreement and other documents directly or indirectly related to the transfer of finance.

When appointing vacation days and payments on it, several nuances are taken into account that are directly relevant to the amount of vacation money. The appointment of finance for the payment of vacation days comes through the submission of:

Statements of a specialist going on a well-deserved vacation;
Resolutions on the statement (consent) of the chief. After that, an accountant or other employee draws up an order for rest;
The accountant transfers the vacation money.

Funds for the vacation are assigned no later than 3 days before the start of the vacation. In the event of a significant and incomprehensible underpayment of funds, the employee of the enterprise has the right to file a complaint:

The labor inspectorate, which will appoint an inspection of the offending organization.
V judicial instance, if the chief did not deign to give the due amount of money peacefully.

In the event that the problem is resolved amicably, the boss has the opportunity to give the missing funds through a pay increase or a one-time payment during the vacation period.

Each enterprise consists of a number of divisions. The successful operation of the enterprise as a whole depends on the effective functioning of each of them. One of the most important departments in an enterprise or organization is the human resources department.

Before investing in the creation of an enterprise, you need to select a team of specialists who would perfectly fulfill the tasks assigned to them. However, it is not enough to choose good specialists, it is necessary to build effective system personnel management at the enterprise. The correct setting of tasks for employees and effective management helps to quickly achieve the goals set for the enterprise, get good results of the company, and, consequently, maximize profits.

There are many positions in any enterprise. But which one is the most important? Most consider the director to be the most important. Of course, one cannot but agree with this. After all, it is the director who makes important decisions, builds a plan of action for the company and sets the tasks that a particular department must perform.

However, you should pay attention to the fact that without the help of experienced managers, the director's activities would be useless. Managers receive an assignment from the director and must organize the work of employees so that these tasks are performed at the proper level. That is, the manager is engaged in the practical implementation of the director's plans.

On the other hand, the success of a firm's work depends on its financial condition... Neither the director nor the manager does financial analysis. This work is done by an accountant. Therefore, we can say with confidence that such a specialist as an accountant is extremely important and cannot be replaced. Therefore, hiring a good accounting specialist is one of the first steps towards becoming a company.

The work of an accountant is closely related to the calculation of wages to employees, accounting for all business operations of the enterprise, drawing up financial reports, calculating taxes and other operations. The position of an accountant requires a person to constantly improve his knowledge, because the legislation is constantly changing. The accountant should be aware of the latest news in the field of accounting and tax accounting.

It is also important to know the rules for the introduction of basic documentation, which allows you to carry out various types of financial transactions. In fact, the entire company and the main processes associated with its activities are in the hands of the accountant.

Some people find it difficult to process huge amounts of information on their own.

The foundations for the formation, calculation and payment of wages are laid down in Ch. 21 of the Labor Code of the Russian Federation. Moreover, according to Art. 57 of the Labor Code of the Russian Federation, an employment contract must necessarily contain provisions on the conditions for calculating wages:

Amounts of wages, salaries or piece rates,
The amount of additional payments, bonuses and other incentive payments,
Supplements and surcharges related to various working conditions.

When determining the wage system in the company, the employer must fix in local acts companies:

The composition of the elements of the remuneration system,
The procedure for calculating all parts of wages,
Conditions and procedure for applying incentive payments,
The procedure for making deductions,
Conditions for the occurrence of non-standard payments not provided for by law.
Terms of payment of wages.

The conditions enshrined in local acts must be strictly observed by companies and any deviation from them will violate the rights of the employee.

V general view possible errors can lead to 2 types of consequences:

Overpayment to an employee, this fact bears Negative consequences for the company, since it is simply impossible to withhold such amounts,
Underpayment to an employee deprives the employee of a part of his livelihood and can become a potential source of problems for the company.

How salary is formed

At the very moment when the employee decided to conclude an employment contract with the employer, it is necessary to discuss all the nuances on which the formation of the pay will depend.

When employed, a citizen provides the organization with the documents that are needed to register him on the balance sheet of the enterprise. The following points are also discussed:

Terms of an agreement. The responsibility of the boss to the worker and vice versa. What is included in the employee's labor obligations. What wishes have sides to each other, what are expected from the labor relationship.
Mode of work and rest. How many hours per day an employee should work, the number of working days per week, vacation time, and so on.
The amount of the paycheck, in which way it will be transferred (in cash or non-cash).

By negotiating the terms employment contract, the bosses and the future employee of the enterprise sign it, guided by the norms labor legislation and personal wishes. The agreement cannot contradict the norms of the legislation.

Accrual of funds is carried out in several ways, it all depends on how the employee's salary fund is formed:

Time-based way. Depends on how many hours the employee has worked. These positions include nurses, tractor drivers, chauffeurs, cleaners.
The method depends on how much the employee will make the product. Here wages depend on the quantity of products made. These are repairmen, furniture makers.
The third way includes programmers, copywriters, designers. The employee will do his job quickly and well, and the boss will reward him with a higher pay.

And the main part describes the situation and outlines a request to take action. At the end - date and signature. So the prosecutor's office is the place to go if they do not pay salaries on time, not something that is possible, but necessary! What awaits the employer? We told you what to do if you haven't paid your salary. Where to go is also clear.

So, an official and a private entrepreneur will have to pay a fine. Its size can range from one to five thousand rubles.

Legal entities will have to pay from 30 thousand to 50 thousand.

There is another punishment - in the event that an official again commits a violation of this nature, then he is removed from office for three years.

counting error; if the individual review body labor disputes the employee was found guilty of failing to comply with labor standards. According to Part 4. Art. 137 of the Labor Code of the Russian Federation, the collection of overpaid wages from an employee is not allowed, except for the following cases: - a counting error was made; - the body for the consideration of individual labor disputes recognized the employee's guilt in failure to comply with labor standards (part 3 of Art.

This is also described in the 21st article of the Law of Ukraine, which says about wages.

The remuneration, judging by it, should be paid to a person regularly and on weekdays. At the time specified in the collective agreement. And if the day on which payments are made is a weekend or a holiday, then the reward is issued the day before. According to Ukrainian laws (as, by the way, according to Russian ones), if a person is not given a salary, he must first contact the employer, demanding an explanation.

If, after that, the salary was not paid along with compensation, then you can go to court with a claim.

And this must be done in any case - both with a long delay, and if the salary was not paid upon dismissal. Where to contact? There is a choice. This country also has the State Labor Inspectorate of Ukraine.

What to do after? If the boss paid the bills and gave the salary, then you can calm down.

also in judicial procedure charged:

bonus, if it is obligatory in the given enterprise
compensation for unused vacation
amount of compensation for non-pecuniary damage
costs of contacting legal advice and other legal costs
lost income if the issuance of a work book was delayed
compensation for damage in case of illegal dismissal
if in work book wrong entries were made

I must say that National tax employees are not charged for filing applications to court on the topic of labor disputes.

If the payment of funds on arrears during the acceptance of the case to judicial proceedings has been made, the claim can be waived.

Territorially Judicial authority should be chosen according to the location of the company - the employer.

In the courtroom there are samples for processing applications and a list of attached documents.

There are situations in which the chief or the accounting department has transferred the pay in excess of the required amount. In this case, the employee is not obliged to return the money if he does not take the initiative himself, which happens very rarely in practice. All losses of the enterprise are compensated by the official responsible for the excessive transfers. Features (exceptions) are some situations:

The presence of an oversight when recalculating.
The employee has failed in his task of meeting work norms.
The employee is responsible for plant downtime.
The employee personally refers to the incorrect excess of the pay if his attitude to work was the result of what happened.

In other cases, the calculation is carried out according to the proportional scheme of the worked time.

⇒Courses Stimulus ›Directory› Articles ›Head

Therefore, nowadays, there are many training centers that conduct courses for accountants, or training courses for accountants. Advertisements for the provision of training for accountants can be found in newspapers or on the Internet. The price of such courses varies within different limits and depends on many factors: the duration of the courses, the training program, the number of classes, and sometimes even the level of qualifications of the teachers.

Courses help to acquire practical knowledge, but in order to be a real specialist in accounting, you need to cultivate certain personal qualities and abilities. The accountant must be hardworking, assiduous, persistent, as his job requires much attention... A person should be extremely focused when dealing with numbers or money (very often with considerable amounts).

As mentioned above, the accountant always keeps a lot of information in his head, therefore, due to such a workload, he may make mistakes. Such errors have varying degrees of severity and level of further consequences - they can be mechanical or deliberate.

Mechanical errors occur when entering data into accounting software. Also, like any system, the program sometimes crashes and double tax or double salary is charged. An incorrect addition or some other mathematical operation with numbers can be considered a mechanical error.

In fact, the accountant is not to blame for the fact that the program produced an incorrect result. The accountant's mistake is that he did not check the results obtained and did not make sure that they are one hundred percent true.

Under these circumstances, the accountant should be punished for incorrectly calculating the amount. But you need to analyze the situation in detail and take into account all the factors. One of the types of punishment may be non-payment of bonuses, reduction of the accountant's salary, or his demotion.

However, if the error was deliberate, and there is some evidence that the accountant deliberately miscalculated wages to himself or to another employee, the punishment should be much harsher. This situation may even lead to the occurrence of criminal liability such a worker.

The most mild punishment can be considered a fine, although the amount of this fine can be quite high. Also, an accountant may be prohibited from working in this area for a certain number of years, which in the future will become an obstacle for this person to obtain a decent, well-paid position. Simply put, you can forget about a successful career as an accountant.

There are situations when an accountant finds himself in this position not of his own free will. For example, a director, whose career is much higher, forces his subordinate, that is, an accountant, to deliberately make mistakes in calculating wages, not in favor of the accountant himself, but in favor of the director of the company.

The accountant, carrying out fraud, follows the instructions of his manager. However, when all the machinations are exposed, it is not the director who is to blame, but the accountant. Of course, the director never admits that he also took part in these frauds. As a result, the accountant is punished.

In order not to find yourself in such a rather unpleasant situation, you need to clearly know your rights and responsibilities. It is by no means impossible to agree to carry out fraud, although by order of the head. After all, this can lead to unpredictable consequences. The intentions of the director to illegally receive funds must be reported to special bodies that are engaged in such matters.

Or if you are truly a professional in your field, then it is better to find a more worthy company that will not offer fraud. Good accountants will never be out of work. This profession will be relevant in the labor market for many years to come. Since the number of enterprises increases annually, and each of them has the position of an accountant, the demand for the specialty of an accountant will grow every year.

Savchenko Anastasia

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Currently, the most widespread are the time-based and piece-rate, as well as the mixed form of remuneration. In turn, each of the forms has separate systems, which have different calculation options:

Time-based:
- Simple time-based system - includes only the salary or hourly rate and is charged strictly for the amount of time actually worked by the employee.
- Time-bonus system - in addition to the tariff component for the hours worked, it also includes incentive payments calculated according to various algorithms,

Piecework:
- Simple piece-rate system - payroll is calculated by multiplying the amount of products produced per unit for a certain time period,
- In addition to direct piece-rate payment for products or work, the piece-time includes incentive payments calculated according to various algorithms.

Mixed system- the most difficult in practice options for calculating wages, including both time-based and piece-rate wages in combination with incentive payments or without them.

The average monthly salary was incorrectly calculated and, naturally, it was not paid correctly. After contacting the labor dispute committee, I received a refusal and threats of dismissal from the employer. At the moment, they do not provide work, but they also threaten to be fired for absenteeism. I was forced to go on vacation at my own expense. Please tell me what to do in this situation.

But it is very important to remember that the suspension of work due to non-payment of wages must be carried out in an appropriate manner. Wages overpaid to the employee (including due to improper application of laws or other regulatory legal acts). cannot be recovered from him, except for the following cases: counting error; if the individual labor dispute resolution body has found the employee to be guilty of failing to comply with labor standards. According to Part 4. Art. 137 of the Labor Code of the Russian Federation, the collection of overpaid wages from an employee is not allowed, except for the following cases: - a counting error was made; - the body for consideration of individual labor disputes recognized the employee's guilt in failure to comply with labor standards (part of the Department state inspection Ministry of Labor and social protection Of the Republic of Belarus, its structural divisions.

Required documents

In order to prove that a large amount of money is due to be paid, a citizen must have a certain set of documents:

Identity document.
An employment contract as a confirmation of an employment relationship. The salary is also prescribed in the employment contract.
An application in any form addressed to the head of the organization where they decided to submit it.
A payroll sheet is required, because the amount charged is prescribed in it.

Where to complain if the salary is charged incorrectly

The Commission agreed to accept a new statement indicating the reason for missing the deadline. Please tell me how to correctly formulate if there were initially threats of dismissal or another reason is possible.

3 tbsp. 155 of the Labor Code of the Russian Federation)

When calculating this service, specialists use the tariffs established by the relevant committee. This service is calculated based on the number of citizens registered in the apartment, and includes: content and Maintenance at home; maintenance of the elevator and the internal gas supply system; home management; regular cleaning of the garbage chute, etc.

Only in the section "Please:" add the line: "To facilitate the retrieval of evidence, namely, a certificate of average earnings, since the employer, at my written request, did not provide it."

Features of underpayment of vacation pay

A counting or mechanical error caused by a program crash or initially incorrectly written algorithms,
The careless attitude of the calculator to his duties, neglect of tools for monitoring the work performed,
Deliberate understatement or, on the contrary, excessive payroll.

At the same time, any of the above problems can be resolved through negotiations between the employee and the employer, or if they fail to come to a mutual agreement, it can develop into a real conflict, sometimes reaching legal proceedings.

As a rule, payroll issues related to counting errors or oversight of a particular specialist are resolved rather quickly. Counting errors include errors caused by incorrect arithmetic calculations. However, these cannot be counted:

Doubling the amount of the employee's payment,
Misuse of established rate scales, salary systems,
Incorrect application of legislation during the execution of calculations.

The employer can independently withhold the amount of the overpayment only within a month from the date of its payment. At the same time, without the consent of the employee, deductions can be made only in cases specified in Art. 137 of the Labor Code of the Russian Federation, namely:

If the advance payment has not been worked out,
If the employee has not reported on the amounts previously issued for reporting,
If the employee received average earnings for the vacation used, for which he did not work out,
In case of making a counting error.

But even in this case, the employee must have a written acquaintance with the order to refund the overpayment. In other situations, it is better to obtain his written consent, otherwise it will be necessary to collect it from him through the courts. And it will be very difficult to do this, since according to Art. 1109 of the Civil Code of the Russian Federation, wages overpaid to an employee due to a counting error in the absence of bad faith and selfish intent on his part are not refundable.

In most cases, the employee has questions about the understated amount of payments. This happens already at the stage of familiarization with the payroll, even before the transfer of funds to his account. After that, the employee contacts the accounting department. If the calculator sees that a mistake was made on his part, he, as a rule, tries to quickly carry out additional accruals and include the amount payment order for translation into bank card.

Conclusion

As we have already found out, the incorrect transfer of pay is completely on the conscience of the head or an employee of the accounting department of the organization. There is no worker's fault in this situation, if his attitude to work did not lead to of this kind consequences. In case of incorrect calculation of the pay, the worker, most importantly, needs to approach the accountant with a question, and demand an explanation of why the money was not paid much, request a sheet with the latest information about the salary. As practice shows, in a large number of such situations, when receiving explanations, all incidents are eliminated by themselves.

If the chief or an employee of the accounting service made a mistake in the calculation and confessed to this, then it is quite obvious that they have the opportunity to make a refund when transferring another paycheck. How to rectify the situation if the employee was underpaid, the boss and the accountant must figure it out on their own.

In the event of an overpaid salary, the worker has the opportunity to make an offer to deduct the required amount from his future payment. In this way, it is possible to resolve the issue peacefully and not to breed a conflict situation, while maintaining good and trusting relationships in the team.

In case of an incomprehensible refusal to provide explanations or pay sheets, or if the accountant or the chief does not recognize their mistake, it is necessary to submit an application to the relevant authorities to check their actions. First you need to go to Labor inspection and the prosecutor's office, who will schedule an inspection. Then, if necessary, you must file a lawsuit in court in order to protect your personal financial interests.

V recent times number of management organizations apartment buildings in our country has grown several times. Despite all the efforts of the state, the quality of the services provided leaves much to be desired, and cases with incorrect calculation of rent are probably familiar to everyone.

In this article, we will look at the procedure for detecting an error in the calculations, and also determine possible measures responsibility for incorrect charging of utility bills.

Where to go if the rent is calculated incorrectly?

The legislation establishes the unconditional obligation of each owner or tenant of residential premises in a timely manner and in in full pay for the provided utilities. The management company or utility company is required to provide services of proper quality and correctly calculate the amount of payments.

As a rule, the rent is calculated management company, or these functions are transferred to the billing center serving several houses. A typical case for identifying an error in a receipt is a disproportionately large amount of a monthly payment that clearly differs from previous months. Let's take a closer look at where to go if the apartment bill is clearly overstated and the citizen does not agree with the receipt of housing and communal services.

Managing organization

The responsibility of the management company for the correct calculation of payments extends even to cases when these functions are transferred to the settlement center. It is the management company that has full information about the services provided and the current tariffs. Therefore, the algorithm for the actions of residents, if they were incorrectly charged for housing and communal services, will look like this:

establish the size of the current tariffs as of the date of calculation of payments;
clarify the correctness of the supplied meter readings in order to eliminate possible mistake in calculations;
call or contact the officials of the management company or the settlement center to eliminate the error;
if a refusal to recalculate is received, submit an official application or complaint to the authorized bodies.

Often, tenants do not know reliably about the current tariffs or receive information late that they have increased their rent. Therefore, before filing an application or complaint, you need to clarify what tariff for housing and communal services is valid in this locality.

Where can I find out the correct rent and the size of housing and communal services tariffs? To do this, you can contact the following authorities:

management company or HOA serving an apartment building;
check the information on the official websites of the local or regional authorities who are authorized to set tariffs.

If an error in the ENP was made through the fault of the tenant himself (he incorrectly indicated the data of the counters), the recalculation will be made when contacting the UK or the settlement center. In this case, a new receipt may be issued, or the overstated amount will be offset in future billing periods.

In addition, in most regions there is a hotline for housing and communal services charges. You can call about housing and communal services receipts not only when an error is found, but also to obtain information about tariffs and current benefits.

Control and Supervisory Bodies

If the management company evades correcting the error and insists on being right, the tenants have the opportunity to contact the control and supervisory authorities in the field of housing and communal services. These bodies include:

State Housing Inspection;
bodies of Rospotrebnadzor.

If citizens are deceived with the expectation of housing and communal services services (the tariff or benefit is incorrectly applied), a complaint must be submitted to the State Housing Inspectorate. If the incorrect calculation was caused by poor-quality services, or the management company did not provide utilities at all, it is necessary to involve Rospotrebnadzor.

How to write a reasoned complaint about incorrect calculation for utility bills? As a rule, employees of GZI or Rospotrebnadzor will tell you what grounds you need to indicate in the complaint.

Prosecutor's office

The prosecutor's office supervises any cases of violation of the law. If such a violation was committed during the calculation, citizens have every right to appeal to the prosecutor's office with a complaint or statement about errors in the receipts of housing and communal services.

In the process of checking on the appeal of citizens, the prosecutor's office has the right to send an order to the management company to eliminate violations of the law. These requirements are subject to mandatory execution by violators of the law.

Court

Another instance to challenge the unlawful actions of the management company is the court. In court, you can appeal against any actions of enterprises in the field of housing and communal services, however, the burden of proof lies with the plaintiff. Apartment owners will need to submit a reasonable counter-calculation of the amount of utility bills indicating the norms that were violated by the defendant.

New edition of Article 157 of the RF LC

From January 2017 entered into force new edition article 157 of the RF LC, dedicated to determining the amount of payment for utilities. Even earlier, in 2015, new rules of liability of housing and communal services enterprises for incorrect calculation of payments and inadequate quality of services were introduced into this article.

Quality parameters and the procedure for determining the calculation for KU

The new edition of Article 157 of the RF LC establishes the following features of accounting for the quality of services provided:

if the provision utilities was carried out with interruptions exceeding the standard duration, the housing and communal services enterprise is obliged to recalculate the amount of payments and pay the consumer a fine;
in the same way, recalculation and payment of a fine is carried out for the provision of services of inadequate quality;
the calculation of monthly payments is carried out according to the readings of the meters, and in their absence according to the standard indicators with the possibility of using increasing coefficients.

For each type of utility services, there are special rules for calculating payments and determining their quality.

Water

The rules for the provision of water supply services, as well as other types of communal services, are regulated by the Decree of the Government of the Russian Federation of 05/06/2011 No. 354. This regulation it is stipulated that the payment for water is calculated based on the readings of meters for cold water using tariffs approved by state authorities.

To prove that the vodokanal miscalculates payments, it is necessary to confirm the incorrect application of tariffs, or to establish the inadequate quality of the service provided (for example, long interruptions in the water supply). To do this, you should contact the housing supervision authorities or Rospotrebnadzor.

Heating

Heating bills are calculated according to the same rules as for water. It should be borne in mind that the calculation of payments for heating is carried out based on the size of the heated area. The basis for the recalculation will be the incorrect application of the tariff or the incorrect indication of the size of the living space. In addition, interruptions in the supply or low temperature of the heating medium are also the basis for reducing payments for hot water.

Electricity

The basis for calculating payments is the readings of intra-apartment meters, and for multi-apartment buildings, readings of general house meters are additionally taken.

Overestimation of payments may be caused by an incorrect calculation of the readings for general household consumption, as well as an unlawful indication of losses during the transmission of electricity in the receipt.

Gas

The calculation of payments for gas supply is also carried out according to the information of the meters, and in their absence, according to the standard indicators of gas consumption for each tenant of the apartment. In the event of long interruptions in the supply of gas to residential premises, citizens have the right to apply for a reduction in the size of the payment, as well as demand the payment of a fine.

Home maintenance services

Service common property an apartment building is carried out by management companies or HOAs, this choice must be made by the residents of the apartment building. Mandatory list house maintenance services are determined by law, and the composition of additional services and works is formed by agreement between the owners and the hired management company.

If the quality of services for maintaining the house is inadequate, residents not only have the right to demand a recalculation of payments, but also to terminate the contract with the Criminal Code ahead of schedule. Also, an effective way to protect rights is to appeal to the housing supervision authorities, which can issue mandatory instructions to the Criminal Code to eliminate violations.

Responsibility for incorrect calculation of utility bills

For incorrect calculation of payments of Art. 157 of the RF LCD provides for the following measures of responsibility:

the housing and communal services enterprise is obliged to recalculate in the event of an error or violation of the requirements for the quality of the services provided;
residents are entitled to a fine for violation of the rights of consumers of public services.

For the application of these measures of liability, the owners or tenants of residential premises must submit an appropriate application to the address of the utility provider.

Sample application to the Criminal Code on the procedure for calculating the rent

To recalculate the amount of payments, you must submit an application to the management company. In the content of the application, it is necessary to indicate the fact of the detected error in the calculations, as well as other grounds giving the right to reduce the amount of utility bills.

In order to be guaranteed to defend your interests in a dispute with the management company, we recommend that you seek help from our specialists. We will prepare a reasoned counter-calculation of utility bills and help with the preparation of a claim. To do this, call our consultants at the indicated phone numbers or state the essence of the dispute in the feedback form.

ATTENTION! In connection with latest changes in the legislation, the information in the article could be out of date! Our lawyer will advise you free of charge - write in the form below.

Land and transport taxes, property tax of individuals is paid by citizens on the basis of a tax notice. Also, upon notification, personal income tax is paid on income received since 2016, if the tax agent was unable to withhold tax and submitted a message about this to the tax authority (clause 2 of Art. 52, clause 6 of Art. 228, clause 3 of Art. 363, clause 4 of article 397, clause 2 of article 409 of the Tax Code of the Russian Federation; part 8 of article 4 of the Law of December 29, 2015 N 396-FZ).

If the tax authority miscalculated the tax and overestimated the amount payable in the tax notice, we recommend that you adhere to the following algorithm.

Step 1. Prepare a tax notice error statement

If you find errors or inaccurate information in the tax notification that overstate the tax amount, notify the tax authority in writing. The application form for the presence of false information in the tax notification may be attached to the tax notification sent to you by the tax office. Fill it out, indicating the number of the tax notice, the address of the inspectorate to which you are going to send the application, your full name. and TIN.

If the application form is not attached to the tax notification, the application can be drawn up in any form, indicating the errors found in it.

Attach to the application copies of documents that confirm the correct data, for example, a copy of the certificate of registration of ownership of real estate.

The application can be submitted in person or through a representative directly to the tax office, sent by mail or transferred to electronic form across Personal Area on the website of the Federal Tax Service of Russia.

If you are submitting an application directly to the tax office, prepare it in duplicate. Leave one copy with a mark on the acceptance of the application by a tax authority employee with an indication of the date of acceptance.

It is advisable to send an application by mail by post with a list of attachments. In this case, you will have proof of the date of sending the application and documents to it.

Step 3. Wait for a new tax notice with correct data

After receiving a statement about errors in the notification, the tax authority must independently find out the cause of the error, recalculate the tax and send you a new tax notification. In this case, in the column "Calculated tax amount" will be reflected the correct amount of tax, in the column "Tax amount calculated earlier" - the erroneous amount indicated in the initial notification.

The tax authority must review and verify the information on your application, and the tax authority must give you an answer within 30 days from the date of registration of the application. In exceptional cases, for example, if you do not receive required documents and materials at the request of the tax authority, this period can be extended by no more than 30 days (parts 1, 2, article 12 of the Law of 02.05.2006 N 59-FZ; Letter of the Federal Tax Service of Russia of 01.12.2016 N BS-4-21 / [email protected]).

A new tax notice is sent no later than 30 working days before the due date for payment of the tax specified in it (clause 6 of article 6.1, clause 6 of article 58 of the Tax Code of the Russian Federation).

Step 4. If there is a tax overpayment, submit an application for a refund of the overpaid tax amount or an application for its offset

If by the time you receive the correct notification you have already paid tax to the budget in a larger amount than expected, the overpayment can be returned or offset against forthcoming payments (clause 1 of article 78 of the Tax Code of the Russian Federation).

An overpayment, for example, for property tax of individuals, can be offset against future payments of property tax for individuals or land tax (Article 15, Clause 1, Article 78 of the Tax Code of the Russian Federation).

To offset or refund an overpayment, submit a written application to the tax office. The application can be submitted within three years from the date of excessive tax payment (clause 7 of article 78 of the Tax Code of the Russian Federation).

Attach copies of the payment document and tax recalculation notice to the application.

Step 5. Wait for the refund (offset) of the tax overpayment

The inspectorate makes the decision on offset, as well as the decision on the refund of the overpaid tax, within 10 working days from the date of receipt of your application. Then, within five business days, you will be sent

The material analyzes the most common mistakes made by state (municipal) institutions when calculating and paying salaries to their employees.

Basic principles legal regulation labor relations and other directly related relations are, among other things, ensuring the right of each employee to timely and full payment of fair wages, ensuring a decent human existence, not lower than the minimum wage established by the federal law (Article 2 of the Labor Code of the Russian Federation). The employer is obliged to pay in full the salary due to the employees within the terms established in accordance with the Labor Code of the Russian Federation, the collective agreement, the rules of the internal labor schedule, labor contracts (Article 22 of the Labor Code of the Russian Federation). Compliance by the employer with the norms of the labor legislation of the Russian Federation is the subject of verification of the financial and economic activities of the institution. We will talk about the mistakes made by accountants of institutions when calculating and paying salaries to employees in this article.

We propose to consider the mentioned errors in specific situations.

The lack of a fixed period for the payment of wages in the institution.

V budgetary institution in accordance with the norms of the legislation of the Russian Federation, the Regulation on remuneration was developed and approved by the head. The salary of employees of the institution is calculated according to this provision... As determined during the audit, the institution has not set specific deadlines for the payment of wages.

Article 136 of the Labor Code of the Russian Federation states that the place and terms of payment of wages in non-cash form are determined by a collective agreement or an employment contract. Salaries are paid at least every half month. The specific date of payment of wages is established by the internal labor regulations, a collective agreement or an employment contract, but no later than 15 calendar days from the date of the end of the period for which it was charged.

If the day of payment coincides with a day off or a non-working holiday, the payment of wages is made on the eve of this day.

If the employer violates the established deadline for the payment of wages, the employer is obliged to pay them with payment of interest ( monetary compensation) in the amount of not less than 1/150 of the key rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay starting from the next day after the due date of payment to the day of actual settlement inclusive. In case of incomplete payment of wages and (or) other payments due to the employee on time, the amount of interest (monetary compensation) is calculated from the amounts actually not paid on time (Article 236 of the Labor Code of the Russian Federation).

The amount of monetary compensation paid to an employee can be increased by a collective agreement, local regulation or employment contract. The obligation to pay the specified monetary compensation arises regardless of whether the employer is at fault.

Thus, the institution's lack of approved deadlines for the payment of wages is a violation of the provisions of Art. 136 of the Labor Code of the Russian Federation.

Payment of wages in a smaller amount.

The administrator of the institution, by order of the head, established a monthly incentive payment for the intensity and high results of work in the amount of 5,500 rubles. However, as it turned out during the audit, the employee was actually charged and paid an amount of 5,200 rubles. The wage shortfall was 300 rubles. per month. Since at the time of the audit four months had passed, during which the employee was charged a lower incentive payment, the total amount of underpayment was 1,200 rubles. (300 rubles x 4 months).

According to the norms of Art. 129 of the Labor Code of the Russian Federation (employee remuneration) - remuneration for labor depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal , work in special climatic conditions and in areas affected radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

The employee has the right to timely and full payment of wages in accordance with his qualifications, labor complexity, quantity and quality of work performed (Article 21 of the Labor Code of the Russian Federation). In turn, the employer is obliged (Article 22 of the Labor Code of the Russian Federation):

provide workers with equal pay for work of equal value;

pay in full the salaries due to employees within the time frame established in accordance with the Labor Code of the Russian Federation, the collective agreement, internal labor regulations, labor contracts.

Since the audit revealed the amount of underpayment, on the basis of the accounting certificate (form 0504833), the underpaid amount should be accrued and paid to the employee. In addition, the institution needs to calculate the amount of compensation for the delay in such payment.

We propose to clarify the situation that is the object of consideration. The accrual of incentive payments was carried out according to the type of activity code 4. The collective agreement of the institution determined that in case of violation of the established deadline for payment of wages, employees are paid compensation in the amount of 1/150 of the key rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay starting from the next day after the due date for payment up to and including the day of actual settlement. The violation, expressed in the failure to accrue incentive payments to the employee, was made in November - December 2016, as well as in January and February 2017. The collective agreement establishes that the due date for payment of wages is the 2nd day of the month following the reporting month. The term for the advance payment is the 16th day of the month. In fact, the amount unpaid to the employee for four months (RUB 1,200) was paid to him on March 16, 2017.

Let's calculate the compensation:

Date when the payment was due to the employee	The actual date of payment to the employee of the amount due to him	Number of days delay	Key rate	Amount of compensation
				RUB 17.40 (300 rubles x 1/150 x 10% x 87 days)
				RUB 12.30 (300 rubles x 1/150 x 10% x 65 days)
				RUB 8.90 (300 rubles x 1/150 x 10% x 45 days)
				RUB 5.20 (300 rubles x 1/150 x 10% x 26 days)

On accounts accounting operations to accrue the uncharged amount of wages and compensation will be reflected as follows:

			Amount, rub.
An incentive payment was accrued that was not paid to an employee in a timely manner
The amount of salary was transferred to a bank card
Compensation for delayed payment of incentive payments has been accrued
The amount of compensation is transferred to the employee's card

We draw your attention to the fact that for non-compliance with the norms of the Labor Code of the Russian Federation, the employer bears administrative responsibility in accordance with Art. 5.27 of the Administrative Code of the Russian Federation. The provisions of part 6 of this article establish that non-payment or incomplete payment of wages, other payments made within the framework of labor relations, if these actions do not contain a criminal offense, or the establishment of wages in an amount less than the amount provided for by labor legislation, shall entail a warning or the imposition of an administrative fine:

for officials - in the amount of 10,000 to 20,000 rubles;

for legal entities - from 30,000 to 50,000 rubles.

Let's consider another situation. During the audit, it was found that with natural person- an employee of the institution has entered into two employment contracts, according to one of which he is an internal part-time job at 0.5 rates. For work performed by a person as an internal part-time worker, he was not provided with compulsory payments, such as:

salary multiplier for government agency in the amount of 15% of the salary in the amount of 449.55 rubles. per month;

incentive payment for seniority in the amount of 15% of the salary in the amount of 449.55 rubles. per month.

In the opinion of the inspectors, the amount of underpayment for 10 months amounted to 8,991 rubles.

Article 60.1 of the Labor Code of the Russian Federation establishes that an employee has the right to conclude employment contracts for performing other regular paid work during his free time from his main job with the same employer (internal) and (or) with another employer (external combination). Features of the regulation of the work of persons working part-time are determined by Ch. 44 of the Labor Code of the Russian Federation. Part-time work is work on the basis of an employment contract, part-time workers are provided in full with all guarantees and compensations provided for by labor legislation and other regulatory legal acts containing norms labor law, collective agreements, agreements, local regulations (part 2 of article 287 of the Labor Code of the Russian Federation). Thus, in the situation described above, the institution violated the provisions of Part 2 of Art. 287 of the Labor Code of the Russian Federation. The institution should make additional accruals of amounts not paid to the employee, as well as calculate and pay the employee the amount of compensation for the delay in the payment of wages (Article 236 of the Labor Code of the Russian Federation).

Overpayment of wages.

Quite often, as a result of control measures, facts of excessively accrued wages to the employee are revealed. As an example, consider the following situation. As shown by the audit, the amount of overpayment in the audited institution for 10 months of 2016 amounted to 5,927.40 rubles. one of the workers. The data, which is the basis for asserting that the employee's wages were calculated incorrectly by the accountant of the institution, are given in the table:

Name of the component of wages	Actually paid, RUB	The amount of the payment to be made, rub.

Increasing coefficient to salary for a public institution in the amount of 15% of the salary
Seniority bonus for seniority in the amount of 15% of salary
Incentive pay for intensity and high performance
Compensation payment for the extension of the service area in the amount of 92% of the salary

The amount of overpayment for the month amounted to 592.74 rubles. (9 719.34 - 9 126.60). Overpayment for 10 months - 5,927.40 rubles. (592.74 rubles x 10 months).

When an overpayment of the amount of wages is revealed, the first thing that the accountant would like to do is to deduct from the employee the amount of overpaid wages and salaries paid to him. However, here you need to remember about the limitation of deductions from wages, established by Art. 137 of the Labor Code of the Russian Federation. From the provisions of this article it follows that deductions from the employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws... Such deductions to pay off the employee's debt to the employer can, in particular, be carried out:

to reimburse the unearned advance paid to the employee on account of the salary;

to pay off an unspent and timely not returned advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases;

for the return of amounts overpaid to the employee due to counting errors, as well as amounts overpaid to the employee, if the body for consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation).

Wages overpaid to an employee (including in case of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be collected from him, except for the following cases:

a counting error has been made;

the body for the consideration of individual labor disputes admitted the employee's guilt in failure to comply with labor standards (part 3 of article 155 of the Labor Code of the Russian Federation);

the salary is overpaid to the employee due to his illegal actions established by the court.

In the situation described above, the reason for withholding the amount of overly accrued wages from the employee, as it might seem, is a counting error. However, in the opinion of Rostrud, set out in the Letter dated 01.10.2012 No. 1286-6-1, an arithmetic error is considered a counting error, that is, an error made during arithmetic calculations. Since in the case under consideration, an error in the calculation of wages was caused by an incorrect reflection in the program of the size of the employee's salary, and not by arithmetic operations, it is not countable. In addition, from the provisions of Art. 137 of the Labor Code of the Russian Federation, it follows that the employer has the right to decide on the deduction from the employee's salary no later than one month from the end of the period established for incorrectly calculated payments (as a result of an accounting error), and provided that the employee does not dispute the grounds and amounts of deduction. In the situation we are analyzing, the overpayment of the amount of wages was made within 10 months.

Thus, from all of the above, it follows that withholding from the employee the amount of overpaid wages by virtue of the norms of Art. 137 of the Labor Code of the Russian Federation is not possible.

The damage caused to the institution shall be compensated:

or an employee who received a salary in increased size, v voluntarily;

or an accountant who made an incorrect calculation.

By decision of the head of the founder, the amount of damage can be written off to the expenses of the institution.

Incorrect calculation of the amount of payment for work on weekends and holidays.

Article 153 of the Labor Code of the Russian Federation establishes that work on a weekend or a non-working holiday is paid at least in double the amount:

employees whose work is paid at daily and hourly wage rates - in the amount of at least double the daily or hourly wage rate;

employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary ( official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or a non-working holiday was carried out within the monthly norm of working time, and in the amount of at least double daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.

The specific amount of payment for work on a weekend or a non-working holiday can be established by a collective agreement, a local normative act, adopted taking into account the opinion representative body employees, an employment contract.

Increased payment is made to all employees for hours actually worked on a weekend or non-working holiday. If a part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on a weekend or non-working holiday (from 00.00 to 24.00) are paid in an increased amount.

During one of the inspections, in particular, it was found that the work in non-working holidays in 2016, the employees of the inspected institution, with the summarized accounting of working hours, were carried out within the monthly norm of working hours, therefore, the additional payment for such days had to be made in the amount of a single hourly rate. As shown by the results of the audit, in violation of Art. 153 of the Labor Code of the Russian Federation in the institution in 2016, the payment for work on a non-working holiday for employees with the summarized accounting of working time was carried out in the amount of a double hourly rate.

Lack of shift schedule.

Article 103 of the Labor Code of the Russian Federation states that shift work - work in two, three or four shifts - is introduced in cases where the duration production process exceeds the permissible duration of daily work, as well as in order to more efficiently use equipment, increase the volume of products or services provided. In case of shift work, each group of workers must perform work during the established duration of working hours in accordance with the shift schedule.

When drawing up shift schedules, the employer takes into account the opinion of the representative body of employees in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations. Shift schedules, as a rule, are an annex to the collective agreement. They are brought to the attention of employees no later than one month before they are put into effect.

As the results of inspections show, it is not always in institutions in which a summarized shift schedule has been established and approved for individual employees. The absence of a shift schedule for such employees in the institution is a violation of the provisions of Art. 103 of the Labor Code of the Russian Federation.

In conclusion, we note that only some violations of the labor legislation of the Russian Federation, revealed by control bodies during inspections. For violations of the labor legislation of the Russian Federation and other regulatory legal acts containing labor law, legal entities and officials who committed such violations are held liable under Art. 5.27 of the Administrative Code of the Russian Federation.