The Ministry presented an updated mechanism for the return of a payment erroneously transferred by a taxpayer to the account of the department Federal Treasury in the region.
The Ministry of Finance has clarified the mechanism for the return of a payment erroneously transferred by a taxpayer to the account of the Federal Treasury Department (UFK) in the region. This refers to the case when the money was supposed to go to the account of the UFC of another subject of the federation. The letter of the Ministry of Finance dated 02.11.2011 N 02-04-10/4819 is devoted to this problem. It analyzes in detail the situation with an erroneous payment, provides specific deadlines. According to experts, the return is carried out by the UFK at the place where the payment was credited. In this case, a written request from the Federal Tax Service at the place of crediting the payment with the taxpayer's application for a refund is required:
In order to confirm the payment of a payment in the absence of information in the Federal Tax Service of Russia on crediting the payment to account N 40101 UFK of another entity Russian Federation The Federal Tax Service of Russia (through the Federal Tax Service of Russia, in whose territory the taxpayer is registered) sends a request to the Federal Tax Service of Russia at the place where the payment was credited. At the same time, the specified request is sent no later than two business days from the date of receipt by the Federal Tax Service of Russia of the Application for the return of payment.
The Federal Tax Service of Russia at the place of crediting the payment no later than two business days from the date of receipt of the specified request sends to the Federal Tax Service of Russia (through the Federal Tax Service of Russia in whose territory the taxpayer is registered) the corresponding confirmation of the transfer of payment to the budget of the budgetary system of the Russian Federation, accounted for by the classification code of budget revenues budget classification Russian Federation 100 1 17 01010 01 0000 180 “Unexplained receipts credited to federal budget».
The Federal Tax Service of Russia at the place of crediting the payment no later than the next business day from the date of receipt of the specified documents for the return sends them to the UFK at the place of crediting the payment in the manner established for transferring information to the UFK.
UFK at the place of crediting the payment upon receipt from the Federal Tax Service of Russia at the place of crediting the written request signed by the latter in in due course, with a copy of the Application for Refund of Payment attached to it, draws up documents for the return of the amount of payment erroneously transferred by the taxpayer in the manner established by paragraphs four and five of clause 12 of the Procedure for Accounting by the Federal Treasury of Income in budget system of the Russian Federation and their distribution between the budgets of the budgetary system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of September 5, 2008 N 92n. At the same time, in field 24 “Purpose of payment” of the UFK payment order at the place where the payment was credited, it indicates: “Return of erroneously transferred taxes, fees, relevant penalties (fines) (indicating the TIN and CPT of the Federal Tax Service of Russia).
Upon receipt from the bank of an electronic copy of the payment order on the operation to return the amount of the UFK payment at the place of crediting the payment no later than three working days from the date of receipt of this copy sends an electronic copy of the specified payment order to the Federal Tax Service of Russia at the place where the payment was credited.
If the bank refuses to make a payment to the UFK at the place where the payment was credited, within three working days from the date of receipt of such a refusal, the Federal Tax Service returns the documents submitted by it to the place where the payment was credited, indicating the reason for the return.
Recall that the procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between budgets was developed in accordance with Articles 40, 166.1 and 218 of the Budget Code of the Russian Federation. The procedure establishes the rules for conducting and accounting for operations on receipts to the budget system, as well as their distribution between budgets.
Refund from UFK
Quote: Refunds are made on the basis of an application by the applicant or his successor, or on the basis of a court decision.
An application for a refund of payment is submitted to the body responsible for state registration the rights to which the request for granting public service in the form of a paper document in person or by mail.
The application for a refund of payment shall indicate Bank details necessary to return the payment to the person who submitted such an application (last name, first name, patronymic (if any) or name legal entity, TIN (if any), KPP (if any), personal or bank account, name of the beneficiary's bank, BIC, correspondent account of the bank), as well as postal address or e-mail address.
An original or a copy of a document confirming payment for a public service is attached to the application for a refund. The specified copy of the document is certified settlement organization that made this payment. Certification of a copy of the document confirming the transfer of the payment is not required if, when submitting an application for the return of payment, upon personal contact, the original document confirming the transfer of the payment is presented, which is returned to the applicant.
If an application for a refund is submitted by the applicant's successor, such application shall be accompanied by documents confirming the transfer of the rights of claim to the applicant's successor, including duly certified extracts from transfer acts, separation balance sheets, unified state register legal entities.
The application for the refund of payment and the documents attached to it are accepted by the specialist responsible for receiving requests for the provision of public services.
The body that carries out state registration of rights, which has received an application for a refund of payment and is the administrator of budget revenues, within 10 (ten) business days from the date of receipt of the documents specified in paragraph 2, decides on the return of overpaid Money.
If there is no information in the application for the refund of the payment or the documents specified in paragraph 2 are not submitted, such an application is considered not received and is not considered.
The decision to refuse the return of overpaid funds shall be sent to the person who submitted the application for the return of payment within 2 (two) business days from the date of signing by the head of the body responsible for the state registration of rights, by post.
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Return of funds erroneously transferred to account No. 40101810200000010022 "Income distributed by the Federal Treasury between the budgets of the budget system of the Russian Federation."
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izm19.188087.zajavlenie_na_vozvrat_ot_fiz_lica_4680655_85_08_04_2014_.doc DOC 25.0 KB
leningrad.roskazna.ru
Effective ways to return erroneous tax payments from the budget
How this article will help: You will learn how to return money erroneously transferred there from the budget, which was previously considered irretrievably lost due to a gap in the laws.
What will save you from: From lengthy and sometimes useless disputes with tax authorities.
When compiling an order for the payment of tax, an accountant is not immune from mistakes. For example, at the beginning of the year, the budget classification codes were almost retroactively changed. And in some regions, new OKATO codes have been introduced. Let's say right away that these are not the most critical errors that may appear in payment orders. Such inaccuracies, as a rule, can be corrected by sending a statement to clarify the payment to your inspectorate.
If your company is on the "simplified"
This article will be useful to all companies, including those who pay a "simplified" tax.
But what if there is a mistake in the account number or the name of the bank where the payment was sent to? Then the money can go, for example, to another region and end up under the control of someone else's inspection. Such a payment can neither be clarified nor offset against any tax. With tax inspectors, they fall into the category of unexplained.
For a long time, the procedure for the return of such funds from the budget was not clearly spelled out in the legislation. However, recently the Russian Ministry of Finance, in a letter dated November 2, 2011 No. 02-04-10 / 4819, clarified by what rules officials should return these payments.
When tax payment can be clarified
Suppose the inspectors sent a demand for the payment of a tax that you considered to have been transferred to the budget for a long time. You began to check and found that one of the tax payments seems to contain a bug. But it is not yet certain that erroneous payment did not reach the required budget account. Perhaps you just need to clarify the details of this payment.
Therefore, you first need to check with your IFTS. Moreover, paragraph 7 of Article 45 tax code The Russian Federation repeatedly mentions reconciliation as a working tool for identifying erroneous payments. In this case, both inspectors and company management can offer to check.
Most often, according to the results of the reconciliation, it turns out that your inspection nevertheless accepted the dubious payment. But it cannot correctly take it into account, for example, due to an error in the budget classification code (BCC) or the code of territorial subordination (OKATO). Then you simply write a statement to your IFTS with a request to clarify the payment. Please note: you can specify those payments that have landed on the correct account of the Federal Treasury (clause 7, article 45 of the Tax Code of the Russian Federation). Below is an example of a clarification statement.
Suppose, according to the results of the reconciliation, it became clear that the erroneous payment went to the account of the Federal Treasury of another region and your inspection is unable to return it.
Frequently asked questions about errors in paying taxes and contributions
Should the tax authorities notify the company of errors they find in tax payments?
By law, no. But if the error in the payment is obvious, then the inspectors themselves often send a notification to the companies with a tear-off form of an application for clarification of the type and affiliation tax payment.
When paying the tax, they made a mistake in the KBK, but then they clarified the payment. Do penalties accrue until the payment is clarified?
IFTS charge penalties almost always. But the judges usually believe that since the tax was received on the right account on time, the budget did not suffer and there is no need to pay penalties.
We rent municipal property and pay agency VAT. How to fix a mistake in a tax payment?
Details when transferring agency tax can be clarified in the same way as in relation to own tax payments (clause 8, article 45 of the Tax Code of the Russian Federation). This also applies to VAT.
In what order are errors in payments for contributions to the Pension Fund and the FSS of the Russian Federation corrected?
It is necessary to submit an application for clarification of the payment (part 8 of article 18 federal law July 24, 2009 No. 212-FZ). Application forms to the FIU are in the letter dated April 6, 2011 No. TM-30-25 / 3445. FSS RF approved form No.
What to do if the tax went to another region
Now we will tell you what to do if your payment ended up in the treasury of another subject of the Russian Federation.
Pay your tax right
An erroneous payment that ends up on the account of the Federal Treasury of another region is not considered taxable. After all, it does not meet the criteria of subparagraph 1 of paragraph 3 of Article 45 of the Tax Code of the Russian Federation. Therefore, the company has an arrears, for which inspectors can apply sanctions.
Therefore, pay the tax as soon as possible, indicating the correct details in the order. This will prevent a fine and fix the amount of penalties accruing during the delay.
Take into account the frozen money on account 76
Since the money that has gone for other purposes is not taxed and fell into someone else's possession by mistake, it must be allocated in accounting as part of receivables on account 76 “Settlements with various debtors and creditors”. But at the time of discovery, this money was probably written off to the debit of account 68 “Calculations for taxes and fees”. This means that you must first reverse the entry according to which the tax was debited from account 51 to the debit of account 68.
When to make these corrections to accounting depends on the period in which you discovered the error and how significant it is. In the general case, errors discovered in the same year in which they were made are corrected in the month of their discovery (clause 5 of PBU 22/2010).
But if you find an error at the end of the year, but before signing the balance sheet, adjustment entries must be made in December of the past year (clause 6 PBU 22/2010). Errors of previous years, for which reporting has already been signed, must be corrected in the month of discovery in current year(clause 14 PBU 22/2010). If the amount of the incorrect payment is large, then the error can be recognized as significant (clause 3 of PBU 22/2010), and then it will have to be corrected in a special manner (clause 7-13 of PBU 22/2010).
Example: Correction in accounting after the discovery of an erroneous tax payment subject to refund from the budget
In February 2012, the accountant of Svetoch LLC discovered that the VAT payment in the amount of 18,000 rubles made in October 2011. got into the wrong account of the Federal Treasury due to an error in the payment order. Because this payment tax liabilities LLC does not repay and is refundable, you need to correct an error in accounting. Since the reporting for 2011 has not yet been signed, the accountant, in accordance with clause 6 of PBU 22/2010, made the following adjustment entries for December 2011:
DEBIT 68 sub-account "Calculations for VAT" CREDIT 51
18 000 rub. - the payment made in October was reversed;
DEBIT 76 sub-account "Incorrect payments" CREDIT 51
18 000 rub. - reflected accounts receivable Federal Treasury for an erroneous payment.
Apply for a refund at tax office
An application for the return of an erroneous payment must be submitted to your inspection office, attaching a copy of the relevant payment order to it. We have provided a sample below.
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The management of the Federal Treasury, to whose account the erroneous payment was received, will return the money to the company. Before that, your application will go a long way, each stage of which has its own deadline, set by the letter of the Ministry of Finance of Russia dated November 2, 2011 No. 02-04-10 / 4819. First, your inspection within ten working days will send to that regional management The Federal Tax Service, in whose jurisdiction the erroneous payment was received, a special written appeal. But preliminary these bodies can exchange service information among themselves, for which another four working days are allotted. It will take another working day for the regional Federal Tax Service to transfer information to its department of the Federal Treasury. The latter, within three working days, draws up documents for a refund of payment. In total, everything should take no more than 18 business days, that is, the company should receive its money a maximum of a month after submitting the application. If, of course, everything goes smoothly.
Reflect the return of money in accounting
When the erroneous payment is returned, reflect the receipt of funds to the current account with the following entry:
DEBIT 51 CREDIT 76 sub-account "Incorrect payments"
- returned erroneously transferred funds.
Just in case, we note that in connection with this receipt, the company will not have any income. After all, she simply returns her own funds.
The main thing to remember
1. An application for the return of a tax payment that has fallen into the budget account of another region must be submitted to the Federal Tax Service, in which the company is registered.
2. The total period for the return of an erroneous tax payment should not exceed one month from the date of filing by the company of the application.
Almost every citizen asks himself this question. To the Treasury this issue individuals apply daily.
When such issues arise, banks that accept payments send citizens to the treasury authorities. Let's try to figure out who you should still contact for your erroneously transferred funds ... Let's consider the most common options.
If you mistakenly (unnecessarily) paid the amount state duty for consideration of the case by the court, it is necessary to apply to tax authority at the location of the court in which the case was considered (upon the return of the state fee for the consideration of the case by a court of general jurisdiction (magistrate) with a statement.
In the event of an overpaid amount to the administrator of budget revenues, carrying out legally significant actions (registration Vehicle; issuance of licenses or certificates; issuance of a passport, etc.), for which a state duty is charged, you must contact the relevant administrator of budget revenues.
Reimbursement of overpaid fines
Budget revenue administrator, in accordance with Budget Code The Russian Federation shall decide on the return (offset) of overpaid (collected) payments, penalties and fines on them, which are incomes of the budgets of the budget system of the Russian Federation.
The return to payers of the overpaid (recovered) amounts, the amounts subject to reimbursement, as well as the amounts of interest for the untimely implementation of the return and the amounts of interest accrued on the overcharged amounts, is carried out on the basis of applications for the return submitted by the administrators of receipts, within a period not exceeding three working days from the date of their submission to the Federal Treasury.
Thus, in order to return the overpaid amount of the fine, a citizen must apply to the appropriate administrator of budget revenues.
Who is an ADMINISTRATOR? AND HOW TO DEFINE IT?
Banks send funds from individuals to administrators of budget revenues in accordance with the details of the TIN and KPP of the recipient specified in the notice. Thus, if payers have problems with the search, return and clarification of payments paid to the budget system of the Russian Federation, look for the revenue administrator at the details indicated in the order on the transfer of funds "61" - the recipient's TIN and "103" - the recipient's checkpoint.
Administrator listed in payment document in the "Recipient" field in brackets, after the words of the UFC in the Sverdlovsk region. Thus, the OFK in the Sverdlovsk region only collects funds on income accounts and is not an Administrator!
Any refund, including refund income tax by the tax inspectorate, is carried out on the basis of applications for the return submitted by administrators of revenues to the budgets, within a period not exceeding three working days following the day they are submitted to the Federal Treasury, based on the amounts of revenues to be transferred to the budgets. Practice shows that the treasury authorities process such returns on a daily basis!
If the funds are not returned to you on time, the reason for this is the failure to submit a payment document by the administrator to the treasury! Money in the TREASURY cannot get stuck.
When is it necessary to apply directly to the Treasury for a refund?
The return of erroneously transferred amounts that are not related to taxes, dues and other payments subject to transfer to the budgets, received to account No. 40101 and accounted for as unexplained revenues credited to the federal budget, is carried out by the UFC in the Sverdlovsk Region. In other words, if you were not going to transfer taxes, fees, fines, etc., but accidentally indicated the current account 40101810500000010010, only then the payer should apply to the Federal Treasury at the place where the payment was credited.
Payer Application Form individual, legal entity) on the return of funds that are not budget revenues, erroneously transferred, as well as ANSWERS TO OTHER QUESTIONS on the return of amounts are on the official website of the UFC in the Sverdlovsk Region http://sverdlovsk.roskazna.ru/dokumenty/uchet-i-raspredelenie-postupleniy/
E. SCHERBININA, Deputy Head of Department No. 18 of the UFC in the Sverdlovsk Region.
The Ministry has presented an updated mechanism for the return of a payment erroneously transferred by a taxpayer to the account of the Federal Treasury in the region.
The Ministry of Finance has clarified the mechanism for the return of a payment erroneously transferred by a taxpayer to the account of the Federal Treasury Department (UFK) in the region. This refers to the case when the money was supposed to go to the account of the UFC of another subject of the federation. The letter of the Ministry of Finance dated 02.11.2011 N 02-04-10/4819 is devoted to this problem. It analyzes in detail the situation with an erroneous payment, provides specific deadlines. According to experts, the return is carried out by the UFK at the place where the payment was credited. In this case, a written request from the Federal Tax Service at the place of crediting the payment with the taxpayer's application for a refund is required:Upon receipt by the inspectorate of the Federal Tax Service of Russia at the place of registration of the taxpayer (hereinafter referred to as the IFTS of Russia) from the taxpayer who erroneously transferred the amount of the payment to account N 40101 of the UFK of another constituent entity of the Russian Federation, the Application for a refund of the payment, the IFTS of Russia, no later than ten working days from the date of receipt of the said Application, draws up a written request (in the form according to the annex to this letter) and sends it with a copy of the Application for a refund of payment attached to it (through the Federal Tax Service of Russia, on the territory of which the taxpayer is registered) in electronic format(scan image) to the Federal Tax Service of Russia at the place of payment.
In order to confirm the payment of a payment, if the IFTS of Russia does not have information on crediting the payment to account N 40101 of the UFK of another constituent entity of the Russian Federation, the IFTS of Russia (through the Federal Tax Service of Russia on whose territory the taxpayer is registered) sends a request to the Federal Tax Service of Russia at the place of crediting the payment. At the same time, the specified request is sent no later than two business days from the date of receipt by the Federal Tax Service of Russia of the Application for the return of payment.
The Federal Tax Service of Russia at the place of crediting the payment no later than two business days from the date of receipt of the said request sends to the Federal Tax Service of Russia (through the Federal Tax Service of Russia, on whose territory the taxpayer is registered) the appropriate confirmation of the transfer of the payment to the budget of the budgetary system of the Russian Federation, accounted for by the classification code of budget revenues of the budget classification of the Russian Federation 100 1 17 01010 01 0000 180 "Unexplained receipts credited to the federal budget".
The Federal Tax Service of Russia at the place of crediting the payment no later than the next business day from the date of receipt of the specified documents for the return sends them to the UFK at the place of crediting the payment in the manner established for transferring information to the UFK.
The UFK at the place of crediting the payment upon receipt from the Federal Tax Service of Russia at the place of crediting the payment of a written request signed by the latter in the prescribed manner, with a copy of the Application for Refund attached to it, draws up documents for the return of the payment amount erroneously transferred by the taxpayer in the manner established by paragraphs four and five of clause 12 of the Procedure for Accounting by the Federal Treasury of Revenues to the Budgetary System of the Russian Federation and Their Distribution between the Budgets of the Budgetary System of the Russian Federation, approved by Order of the Ministry Finance of the Russian Federation dated September 5, 2008 N 92n. At the same time, in field 24 "Purpose of payment" of the UFK payment order at the place where the payment was credited, it indicates: "Return of erroneously transferred taxes, fees, relevant penalties (fines) (indicating the TIN and CPT of the Federal Tax Service of Russia).
Upon receipt from the bank of an electronic copy of the payment order on the operation to return the amount of the UFK payment at the place of crediting the payment no later than three working days from the date of receipt of this copy sends an electronic copy of the specified payment order to the Federal Tax Service of Russia at the place where the payment was credited.
If the bank refuses to make a payment to the UFK at the place where the payment was credited, within three working days from the date of receipt of such a refusal, the Federal Tax Service returns the documents submitted by it to the place where the payment was credited, indicating the reason for the return.
Recall that the procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between budgets was developed in accordance with Articles
Pay wages V budget organizations is made by issuing payment documents submitted to the Federal Treasury Department. As it turned out in practice, the UFK can execute the documents on the same day, or maybe five days later. As a result, the money on the bank cards of employees gets late. Inspectors believe that employers are to blame. Is this really so, let's try to figure it out.
Unforgivable relaxation
The employer sent payment orders to the UFK, and they always made the payment on the same day. Unexpectedly, the instruction dated 05/06/2016 was executed by the Treasury only on 05/10/2016.
The Oktyabrsky District Court of Ivanovo, in Decision No. 12-235/2016 dated September 23, 2016, established that, by agreement between the institution and the UFK, payment documents are executed no later than the second working day after the day they are submitted.
The director was obliged to keep these provisions in mind when sending the appropriate payment order on the last day before the weekend public holidays working day.
The director's reference to the established practice of processing a payment order and posting a payment on the same day was not accepted by the court, as it is inconsistent with the procedure for paying for verified payment documents, carried out on the next working day after the current one.
These features, the director, responsible for fulfilling the obligation to employees to pay wages in a timely manner, was obliged to know and properly organize the work of subordinate employees (accounting) in order to prevent violations of the rights of employees, which, as it appears from the circumstances of the case, he did not.
At the same time, the court noted that the provisions of Part 6 of Art. 136 of the Labor Code of the Russian Federation are imperative and do not provide for an alternative interpretation, in this regard, the employer is obliged to pay wages at least every half a month on the day established by local regulatory legal acts.
On this basis, the decision to impose a fine on the director in the amount of 2000 RUB. the court upheld.
There is no guilt, but there is a penalty
In the institution, the deadline for paying wages for the second half of the month was set on the 7th day of the next month.
On May 6, 2016, the institution sent a payment order to the UFK for the transfer of wages to employees.
However, the payment order was executed by the Treasury only on 05/10/2016.
Since the workers did not receive their wages on time, the labor inspector imposed a fine of 2,000 rubles. according to part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation for the head of the institution.
The district court upheld this decision, as it decided that the manager had not taken all the measures in his power to comply with the requirements of labor legislation.
To this Ivanovsky regional court objected that there was no indication of other measures that could be taken by the institution in order to fulfill the requirements of the Labor Code of the Russian Federation in a timely manner in the decision of the district court.
By virtue of the provisions of hours. 1 and 4 Article. 1.5 of the Code of Administrative Offenses of the Russian Federation, a person is subject to administrative liability only for those administrative offenses in respect of which his guilt has been established. Irremovable doubts about the guilt of a person brought to administrative responsibility shall be interpreted in favor of this person.
Under such circumstances, the conclusions of the district court on the violation by the head of the institution of the requirements of Part 6 of Art. 136 of the Labor Code of the Russian Federation are erroneous and are subject to exclusion from the contested decision of the judge, since in this episode there is no composition in the actions of the employer administrative offense, under Part. 1 Article. 5.27 of the Code of Administrative Offenses of the Russian Federation.
However, by virtue of the requirements of par. 2 tbsp. 236 of the Labor Code of the Russian Federation, the obligation to pay monetary compensation for violation by the employer due date Accordingly, the payment of wages arises regardless of the employer's fault.
Consequently, the absence of the institution's fault in violating the deadline for paying wages does not relieve it from the obligation to accrue compensation to employees for such a violation.
The violation, expressed in the non-calculation of monetary compensation in connection with the late payment of wages, is beyond doubt, and therefore, taking into account the absence of mitigating and aggravating circumstances in the case, the imposition of a penalty in the form of a fine in an amount close to the minimum, the Ivanovo Regional Court in Decision No. 21-285/2016 dated 08.11.
No telepathy
On September 30, 2016, employee F. was dismissed by the FBUZ accountant and an application was sent to the treasury in electronic form for cash flow. However, on bank card F. the money was received only on 10/03/2016.
For this institution was fined 31,000 rubles.
In court, the institution stated that the payment could not be made earlier, because the urgent employment contract with F. was concluded for the duration of the absence of the main employee, therefore, the expiration date of the contract could be postponed for any reason due to the failure of the main employee to work at the time expected by the employer. The delay in the payment of funds occurred due to reasons beyond the control of the employer. And even in the absence of guilt, the institution awarded F. compensation for the delay in wages.
To this, the Petrozavodsk City Court, in Decision No. 12-153/2017 dated March 17, 2017, stated that the institution had the opportunity in advance, no later than September 29, 2016, to draw up an application for the employee’s cash settlement, taking into account the fact that the actual transfer of funds to the dismissed employee is carried out only on the next working day.
However, since FBUZ is budget institution, the offense committed for the first time, the court considered it possible to change the punishment in the form of a fine to a warning.
In another institution, by Order of May 16, 2016, employee O. was dismissed of her own free will on May 20, 2016. On the day of dismissal, an application for cash expenses was sent, and the money was received on the card on 05/23/2016.
The Leninsky District Court of Ulyanovsk in Decision No. 12-766/2016 dated September 30, 2016 suggested that the accounting staff could not have been unaware that 05/20/2016 was Friday, that is, the last working day before the weekend, and the application for the payment of wages on Friday evening could not be executed by the Treasury on the same day. At the same time, the court considered justified the inspector's arguments that the employer, and not the treasury, was responsible for the late calculation of wages upon dismissal.
On this basis, the head of the GOZ was fined 3,000 rubles.
You may not be in a hurry
The employee did not receive the final payment on the day of dismissal, as required by Art. 140 of the Labor Code of the Russian Federation. But the court found that the employer on the same day filed an application for the transfer of funds to the treasury.
The registration of this application by the Treasury the next day, as well as the late receipt of funds on the card, cannot be regarded as improper fulfillment by the employer of the obligation to pay the calculation upon dismissal, since this is due to the procedure for processing applications by the Treasury and transferring funds to the employee's card.
The Astrakhan Regional Court, by Resolution No. 4a-143/2015 dated May 22, 2015, decided that the employer did not violate labor laws upon dismissal, therefore, there are grounds for bringing him to administrative responsibility under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation is not available.
The court also decided that the employer in this case is not obliged to accrue to the dismissed employee and compensation for the delay in payment, which is provided for in Art. 236 of the Labor Code of the Russian Federation.
The Leninsky District Court of Makhachkala (Republic of Dagestan) in Decision No. 12-179/2017 dated March 21, 2017 also concluded that the Federal State Budgetary Educational Institution did not violate the provisions of the Labor Code of the Russian Federation by sending an application to the federal treasury for cash expenses on the day the employee was dismissed. This means that there is no fault of the Federal State Budgetary Educational Institution that the funds were received on the employee's card later than the day of dismissal.
The Samara District Court of the City of Samara, in Decision No. 12-259/2016 dated August 31, 2016, judged in the following way: the state institution makes all payments through the UFK.
On the day of the dismissal of the employee, it timely calculated his salary and sent all Required documents to transfer funds to the UFK. In fact, the funds were transferred to the employee only after the holidays.
The institution has taken all measures to comply with labor laws.
Under such circumstances, the court did not see in the actions of the institution the guilt of violating the requirements of labor legislation, entailing bringing to administrative responsibility.
Another institution submitted a request for cash expense the day before the employee's dismissal. However, the UFC still transferred the money only after his dismissal. On the basis of the employee's complaint, the institution transferred compensation to the employee for the late payment of the final settlement. Nevertheless, the head of the institution was fined under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
But the court decided that the head of the institution fulfilled the obligation to send an application for cash expenses in a timely manner, that is, on the day of dismissal.
Taking into account the above, the Kaluga District Court, in Decision No. 12-234/2016 dated 03.03.2016, concluded that there was no administrative offense in the actions of the head of the institution under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
However, the labor inspector stated that the employer actually admitted his guilt, paying in accordance with Art. 236 of the Labor Code of the Russian Federation compensation for delayed payments. To this the court objected that, by virtue of Art. 236 of the Labor Code of the Russian Federation, the obligation to pay the specified monetary compensation arises regardless of the employer's fault.
In conclusion, I would like to note that, in contrast to the disagreement that sounds in the courts about the timing of the payment of wages, everything is completely clear with the timing of the payment of taxes. No matter how much money walks around banking system, according to sub. 1 p. 3 art. 45 of the Tax Code of the Russian Federation tax agent tax transfer is considered completed from the moment an instruction is presented to the bank for transferring funds to the budget system of the Russian Federation to the appropriate account of the Federal Treasury from a bank account if it has sufficient cash balance on the day of payment.
It's time to establish something similar for the terms of payment of wages. Otherwise, Ulyanovsk employers will be fined for the fact that their Samara neighbors do not even consider it a violation of the Labor Code of the Russian Federation.
