Transferring salaries to a card is one of the ways an employer makes payments to employees. Now such transactions are a widespread practice among various enterprises.
Issuing money at the cash desk is gradually fading into the background and is considered an outdated form of payment.
Non-cash payments to employees greatly facilitate the process of transferring money.
An employee can use a salary bank card to pay for goods or services, and also receive cash in cash anywhere by withdrawing it from an ATM.
Payment of labor by bank transfer
In accordance with the Constitution of the Russian Federation, every employee has the right to remuneration. The employer is obliged to ensure the timely payment of wages to subordinates in full.
The method of transferring money is at the discretion of the employer: he can either use payments through the cash register or transfers to bank cards.
In order for a manager to use one or another calculation method, it is necessary to obtain written consent from the employee.
The legislation regulates only the general rules for paying wages to employees, and the nuances of crediting money to the card remain at the discretion of the employer.
Legislative framework
The legislation allows non-cash payment between employers and employees.
Moreover, this procedure is regulated by the following regulatory documents:
- Articles 44, 73 and 136 of the Labor Code of the Russian Federation;
- 45 and 46 chapters of the Civil Code of the Russian Federation;
- employment contracts;
- Central Bank Regulations No. 222 and No. 266.
Transferring salary to card
The employer must independently decide on a non-cash payment method with employees, and then contact a financial institution to conclude a service agreement. Almost every bank has the opportunity to create a salary project for legal entities and individual entrepreneurs.
The decision on the method of settlements with employees by transferring money to a bank account should be displayed:
- in a collective agreement;
- in employment contracts;
- in local regulations at the enterprise.
If previously the documents at the enterprise stated that salaries are transferred to employees through the cash register, it is necessary to make changes to them.
What to do if the salary is below the minimum wage? See here.
Is it necessary?
In accordance with the law, the provision on the possibility of non-cash transfer of money to employees must be reflected in the employment contract or an additional agreement to it.
There must be a statement on behalf of the employee, in which the latter agrees to such a method of payment.
Only in this case, transferring salaries to bank cards is legal. It is worth knowing that the employee also has the right to refuse non-cash payments. In this case, the employer must ensure that he receives wages from the company’s cash register.
Another bank
In accordance with the Labor Code of the Russian Federation, an employee can independently choose a bank to transfer wages if he is not satisfied with the financial organization selected by management.
He must notify management of his decision no later than 5 working days before the day the salary is issued. This is stated in Part 3 of Art. 136 Labor Code of the Russian Federation.
How to apply?
If it has been decided to transfer employees’ salaries to bank cards, the employer must act according to the following algorithm:
- Contact the bank about concluding a service agreement.
- Prepare a package of necessary documents; it may vary for each financial organization. Typically, banks require the following documentation: a list of workers, employees’ applications to open a bank account, photocopies of employees’ passports, constituent documents of the enterprise, as well as other papers that the bank requests.
- Sign an agreement with a financial organization on servicing the personal accounts of employees and transferring wages to them every month.
- Obtain bank cards from the company and give them to employees.
Since the operation of transferring salaries to employees will be carried out by the bank, the employer needs to agree with the financial organization on deductions to the budget provided for by law:
- Personal income tax withheld from earnings upon actual payment;
- social insurance contributions.
If an enterprise does not make deductions in 2017, it may face a fine, suspension of work, or bringing management to administrative liability.
Sample application
There is no standard application form for transferring earnings to the card. It can be compiled in any form.
However, for convenience and to save time, employees can use a ready-made sample.
A sample application for transfer of wages to a bank card is here.
How long does it take?
In accordance with labor legislation, management must ensure that employees are paid wages at least once every six months. One part of the earnings is called an advance.
If the rule on the frequency of payments is violated, the head of the enterprise may be held accountable.
Deadlines for crediting money
The term for crediting money depends on the financial organization with which management has entered into an agreement for servicing bank cards.
The specific period must be specified in the agreement with the bank. Typically, funds are not delayed and are transferred to employees’ accounts the next day after they are transferred by the organization.
Advantages
Transferring wages to a bank card has advantages for both the employer and employees.
- the ability to withdraw cash at any time in a place where there are ATMs;
- ability to track card balance via the Internet;
- availability of an SMS notification function about the balance status;
- the presence of the possibility of automatic debiting of funds against some mandatory payments, for example, utilities;
- some financial organizations provide a credit card with a set money limit along with a salary card;
- If you have an account with a specific bank, it is easier to get a loan on favorable terms.
- there is no need to ensure the safety of large sums of money during transportation;
- Labor efficiency increases because workers do not visit the cash desk to receive their salaries in cash.
How much is the contribution to the pension fund from salary? Information here.
What percentage of the salary is the advance? Details in this article.
Is it possible to use someone else’s card (another person)?
The law does not prohibit transferring salaries to another person’s card. However, in order for such an opportunity to exist, the conditions for transferring money to someone else’s bank cards must be stipulated in the employment contract.
If the employment agreement provides for the transfer of money to another person’s card, the employee must write and provide the employer with a corresponding statement.
- passport details;
- details of another person for transferring money;
- agreement to withhold a commission, since the bank may charge it for transferring funds to someone else’s card;
- the duration of payments to another person’s account.
Transferring salary to another person's card
Sometimes when hiring a new employee, the question arises as to whether it is possible to transfer wages to another person’s card. It would seem that the answer is obvious - no. But not everything is so simple and such options are possible subject to certain conditions.
Conditions for transferring salary to someone else's card
There are some cases when transferring salary to another person’s card becomes possible, and sometimes mandatory. Despite the fact that, in accordance with the labor legislation of the Russian Federation, an employee’s wages are transferred to him in cash or non-cash form, there are exceptions. Such exceptions may be:
- court decision;
- employment contract;
- statement from the employee himself.
Let's look at each of these cases in more detail.
Court decision
By court decision, wages are transferred to another person’s card due to various circumstances. An example of such payments would be the payment of alimony for minor children or elderly parents. It is also possible that the employee must compensate for any damage or is limited in legal capacity by a court decision.
Employment contract
If, when drawing up an employment contract with an employee, you include a clause in it according to which it is possible to transfer wages to another person’s account, then there will be no problems. Because, in accordance with the law, if the contract is drawn up without coercion, it is possible to stipulate any conditions that satisfy both parties.
Employee statement
And finally, is it possible to transfer a salary to another person’s card upon application? Of course you can! If an employee independently expresses a desire for all or part of the salary to be transferred to another person, then the accounting department should do so. But for this, the employee must write a corresponding application addressed to the chief accountant.
Registration procedure
If the transfer of wages or part of it to another person’s account is carried out by a court decision, then this occurs automatically as soon as the writ of execution is received by the enterprise’s accounting department. In all other cases, an application from the employee is required to start deductions to someone else’s card.
A sample application for transferring salary to another person’s card is not difficult to find on the Internet. Let's take a closer look at the nuances of design.
- The application must necessarily indicate what part of the salary needs to be transferred.
- It is necessary to indicate whether it is necessary to transfer all allowances and bonuses due to the employee, or whether only the salary or part of it is transferred.
- The application must be written at least 5 days before the start of deductions.
- The application must indicate the details of the account owner, such as the account number and the recipient's last name, first name and patronymic.
Conclusions
As can be seen from all of the above, the question “is it possible to transfer salary to another person’s card upon application?” has a clear answer - yes. But this requires compliance with a number of conditions that are listed in this article. It is also worth noting that before an employee writes an application, it is better, first, to amend the employment or collective agreement so that a corresponding clause appears there regarding the possibility of transferring wages to a third party.
Transferring salary to another person's card - nuances
Transferring salary to another person's card - a fairly common phenomenon in labor relations, but it is poorly covered both in legislation and in legal literature. In our article we will reveal the main nuances of this issue.
Regulatory justification for transferring salary to another person’s card
General provisions defining the procedure for payment of earnings are contained in Art. 136 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) and Art. 5 of Convention No. 95 of the International Labor Organization “Regarding the Protection of Wages”, adopted in Geneva on 07/01/1949 and ratified by Decree of the Presidium of the Supreme Soviet of the USSR of 01/31/1961 No. 31 (hereinafter referred to as the Convention).
According to para. 9 tbsp. 136 of the Labor Code of the Russian Federation, the salary is transferred directly to the employee (in cash or to his bank account). However, there may be exceptions if a different procedure is established:
- laws at the federal level (paragraph 9 of article 136 of the Labor Code of the Russian Federation);
- a specific employment contract (paragraph 9 of article 136 of the Labor Code of the Russian Federation);
- by a court decision (Article 5 of the Convention).
Thus, an example of the establishment by federal law of conditions for payment of earnings other than standard ones is paragraph. 3 hours 1 tbsp. 30 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation). By virtue of this norm, the trustee has the right to receive the earnings of a citizen whose legal capacity is limited by a court decision due to an addiction to gambling or due to alcohol or drug addiction.
As for the employment contract, due to the general provisions on contracts contained in Art. 421 of the Civil Code of the Russian Federation, any transaction is carried out according to the principle of freedom, that is, the parties independently determine the terms of the agreement and conclude it without coercion. Consequently, both employees and employers can decide on the procedure for remuneration (i.e., the latter have the right not to include in employment contracts a condition on the possibility of transferring wages to the card of another citizen).
The last basis on which an employer is obliged to transfer his employee’s money to another person is a court decision. A typical example of such a case is the payment of alimony.
How to receive a salary on another person’s card and arrange it correctly
So, if the above grounds exist, we can talk about transferring earnings to another citizen’s card. It is important to understand that the law or a court decision automatically creates the prerequisites for this, while the article in the employment contract begins to work only after receiving a corresponding application from the employee (a sample of such an application can be downloaded on our website).
However, there are some subtleties in applying the procedure in question:
- The application must be written at least 5 working days before the settlement date.
- The employee must indicate whether he trusts another person to receive all payments due in connection with the employment relationship. After all, in addition to salary, there are also various bonuses, compensations, interest and other charges.
- A power of attorney to receive income is not required. In this case, we are talking about non-cash transfers, so it will be enough that the employee indicates in the application the surname, first name, patronymic of the recipient and the full details of his card and account for the salary transfer.
- It is permissible to transfer only part of your earnings to another person’s card only if such a possibility is provided for in a collective or employment agreement.
- Some employers claim that if a salary is transferred to another person’s card, all expenses and commissions are made at the expense of the employee, since the recipient’s card will not be included in the salary project in any case. This issue is not regulated by law, however, due to the general provisions of the contract discussed above, the following conclusions can be drawn:
- all conditions must be stipulated in the employment contract;
- if the corresponding condition exists, the employer has the right to pay commissions at the expense of the employee;
- if this condition was omitted, then making any extra deductions from earnings is prohibited.
- Not a single law provides for the possibility of relatives receiving wages due to an absent citizen. Only if this is indicated in the employment contract and there is a personal statement from the employee, one of the relatives can receive the salary of the missing person.
Thus, the possibility of transferring wages to another person’s card should be provided for in the employment contract. If there is no such condition, then the agreement must first be amended. Next, the employee can write a statement if he suddenly needs this function. It is important to understand that if such an article is not accepted by the employer, the employee does not have the right to demand the transfer of his earnings to a third party card.
Is it possible to transfer salary to another person’s card?
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Is it possible to transfer salary to another person’s card? Many employers have probably asked this question. The answer to this, as well as options for paying salaries, will be discussed in our material.
What is the procedure for transferring wages to a bank card?
In accordance with the provisions of Art. 136 of the Labor Code of the Russian Federation, the employer has the right to pay wages in 2 ways:
- In cash by issuing through the cash register.
- By cashless transfer to a bank card.
In this case, the bank to which the employee’s salary will be transferred can be selected:
- Employer. In this case, the entire staff of the company centrally receives wages in one bank (this is reflected in the collective or labor contract, and when hiring new employees, they fill out an application for a bank card).
Ivanov S.V. was hired by Rassvet LLC, which entered into an agreement with the credit institution PJSC BANK for servicing employee salary cards. Ivanov S.V. should fill out an application to open an account with PJSC BANK, after which he will begin to receive his salary on the card.
- An employee. In order for wages to be paid to the employee’s personal card, it is necessary to fill out an application indicating bank and account details.
Petrova A.N. got a job at Lily of the Valley LLC. The employee wants to receive her salary on her card, which she had even before joining Landysh LLC. To do this, she fills out an application in which she asks for the salary to be paid to a personal card and provides its details.
Read about the document that establishes the procedure for paying wages here.
PLEASE NOTE! You cannot prevent an employee from receiving payments to the card of any bank he chooses. In this case, the employee must notify you in writing of his desire to receive a salary from another credit institution, indicating new details no less than 5 days before the salary is paid (Article 3 of Law No. 333-FZ dated November 4, 2014).
Is it legal to transfer wages to someone else’s card?
In practice, the question often arises about the possibility of transferring salaries to someone else’s card. The Labor Code of the Russian Federation states that wages are paid directly to the employee himself, with the exception of situations where a different procedure is regulated by federal laws or an employment contract (paragraph 5 of Article 136 of the Labor Code of the Russian Federation).
International law (International Labor Organization Convention No. 95 of July 1, 1949 regarding the protection of wages) provides for such exceptions as:
Thus, the very fact of transferring an employee’s salary to someone else’s bank account is permitted by the current legislation. For example, alimony, which is part of an employee’s salary, is unconditionally sent to the alimony recipient’s card on the basis of a writ of execution. Consequently, this once again indicates that there is no prohibition on transferring an employee’s salary to someone else’s card.
It is important to note that the employer has the right to refuse to carry out such operations due to the fact that the norms of paragraph 1 of Art. 421 of the Civil Code of the Russian Federation speaks of freedom of contract: forced registration of any relations between subjects of civil law is not allowed. In addition, such a refusal may be due to the presence in the employment contract or other internal document of the employer of conditions regarding the impossibility of performing these actions.
If the employer is not against such a transfer, then in order to make it, the employee needs to draw up an application indicating the details of the card that he chose for the salary transfer. The application must be submitted no later than 5 working days before the payday.
You can download a sample of such a statement from the link.
PLEASE NOTE! Wages transferred to a third party are not withheld, since they do not fit the criteria of withholding established by Art. 137 Labor Code of the Russian Federation. This means that the employee can indicate in the application any percentage of the payment amount that he wants to receive on a card that does not belong to him.
The presence of an employee’s statement will help justify the ownership of income received by another person, if we consider the possibility of tax risks arising from such transfers.
Results
Today, transferring salaries to bank cards is the norm, while all labor payments in cash are gradually becoming a thing of the past. The law does not prevent the transfer of salaries to someone else’s card, but it is necessary to prepare an appropriate document justifying this operation.
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The employee wanted the company to transfer his salary to his wife’s card. We will tell you what documents he will need to prepare so that there are no problems with the bank.
The company transfers the salary to the employee himself, but the Labor Code allows you to deviate from this rule (). You can transfer your salary to your wife’s card if three conditions are met.
When is it allowed to transfer salary to your wife’s card?
First, the company agreed to transfer the employee’s salary to his wife’s card. If the manager does not agree, the company has the right to refuse.
Secondly, it is necessary to change the employment contract. In it, state that at the request of the employee, the company has the right to transfer wages to the account of a third party.
Third, the employee must write an application to transfer his salary to his wife’s card. In the application, he must write down the bank details - name, INN, BIC, correspondent account, as well as the spouse’s account number. To ensure that the employee does not make a mistake, ask him to attach a bank certificate with details to the application.
Sometimes companies ask the employee for a power of attorney that he allows his spouse to receive his salary. But for such a case, a power of attorney is not needed.
Card of the wife or husband;
Charitable purposes;
Voluntary payment of alimony for the maintenance of children or other relatives;
Payment of utilities;
For teaching children;
To repay a bank loan
Transfer salary to a non-employee
Methods of paying wages must be prescribed either in the internal labor regulations or in the labor (collective) agreement. This is stated in parts 3, 4 and 6 of Article 136 of the Labor Code.
According to Part 5 of Article 136 of the Labor Code, payment is made directly to the employee himself, unless another method is provided for by federal law or an employment contract. Thus, the legislator allows the possibility of transferring an employee’s salary to another recipient.
Limitation of salary deductions
Article 137 of the Labor Code establishes a closed list of cases when forced deductions from wages are allowed, and Article 138 limits their amount. Transfers at the request of the employee do not fall within the definitions of these articles.
The employee has every right to dispose of the salary received at his own discretion (letter of Rostrud dated September 26, 2012 No. PG/7156-6-1). If an employee has asked the accounting department to transfer the amount of wages due to him after mandatory payments and deductions, the company has the right to satisfy this request.
The employer's consent to transfer money for the employee
In many companies, the administration is ready to accommodate the employee. But when making such a decision, you need to be very clear about the risks of all participants in this operation.
The employer is the executor of the employee’s obligation
A request to transfer wages to another person may be caused not only by the employee’s voluntary personal desire, but also by the need to fulfill an obligation (Article 309 of the Civil Code of the Russian Federation). For example, under a loan agreement, an employee must return the loan amount provided to him by the bank within a certain time frame and pay interest for its use. That is, in other words, so-called credit obligations arise between the employee and the bank. All necessary conditions are specified in the loan agreement.
The subjects of this loan agreement are specific persons - the debtor (employee) and the creditor (bank). For failure to fulfill or improper fulfillment of an obligation, sanctions may be imposed on the employee: penalties, fines, penalties, recovery of losses, etc. (Articles 393-406 of the Civil Code of the Russian Federation).
Paragraph 1 of Article 313 of the Civil Code provides that the debtor may impose the fulfillment of an obligation on a third party, unless it follows from the law, other legal acts, the terms of the obligation or its essence that he must do it personally.
In the case when an employee asks the company to transfer part of his salary to the bank to repay the next payment under a loan agreement, a third party appears in their legal relationship who is not a party to this transaction. We can say that the employer assumes the responsibilities of such a third party - the executor of the employee’s obligations. This request can be illustrated with a diagram.
Scheme Legal relations between creditor-debtor-third party
Lender risks
The creditor is obliged to accept the fulfillment of the obligation offered for the debtor by a third party (Article 313 of the Civil Code of the Russian Federation). Its main interest is not in the identity of the one who translates, but in the return
But the lender runs the risk that the company that transferred the funds may demand to return them after some time, for example, indicating that they were transferred incorrectly.
Request for transfer
When an employee entrusts the fulfillment of his obligations to the company, he, as a rule, stops thinking about his duty. But in vain. In fact, the employee does not leave the legal relationship with the creditor. He remains obligated until all debts are paid off. Responsibility for fulfilling the debtor's obligation does not pass to the employer (Article 403 of the Civil Code of the Russian Federation), unlike the transfer of a debt or the execution of an order.
We recommend warning the employee, preferably in writing, that he must monitor the timely receipt of payment according to the details he specified. That is, he himself must find out whether the money has arrived in the recipient’s account. If payment has not reached the creditor, the employee must initiate an investigation into the reason.
The employee's salary was not enough to transfer. It is possible that the money that the employee can manage is not enough to make the next payment. Let's consider this case with an example.
Example
S.B. Vasiliev wrote an application to the company’s accounting department for a monthly salary transfer of 9,500 rubles. to repay the loan from November 2013 to October 2014 (5th day of each month). The accounting department also has a writ of execution for the collection of alimony for the maintenance of a minor child of an employee in the amount of 25%.
The employee's salary is 45,000 rubles. On February 20, 2014, he was paid an advance for February 2014 in the amount of 13,500 rubles. From February 21 until the end of the month S.B. Vasiliev was on sick leave.
Will the company be able to fulfill the employee’s request to repay his loan?
For February 2014, the accountant will make the following entries:
DEBIT 44 CREDIT 70
— 31,500 rub. (RUB 45,000: 20 work days × 14 work days) - accrued for days worked in February 2014;
DEBIT 70 CREDIT 68 subaccount “NDFL”
— 4095 rub. (31,500 rubles × 13%) - personal income tax, and withheld from income for February 2014.
DEBIT 70 CREDIT 76 subaccount “Settlements with employees based on writs of execution”
— 6851.25 rub. [(31,500 rubles - 4095 rubles) × 25%] - alimony for the maintenance of a minor child was withheld from the salary for February 2014.
After mandatory deductions, 7,053.75 rubles remain for delivery. (RUB 31,500 - RUB 4,095 - RUB 6,851.25 - RUB 13,500). This amount is clearly not enough to fulfill the employee’s request - to transfer 9,500 rubles to repay the loan.
If the obligation to make the next payment is not fulfilled in full, the bank may charge the employee a penalty, fine, or other sanctions provided for in the loan agreement.
Error in An employee can also face fines and penalties if the accountant made a mistake when filling out a payment order, for example, he sent the amount using someone else’s details.
In this situation, the payment will not reach the recipient due to the fault of the company. Therefore, the employee has every right to regard this as a violation of the terms of payment of wages and count on compensation in accordance with Article 236 of the Labor Code.
An employee can demand in court to reimburse the amounts of fines and penalties he paid to the bank for late payment (Article 235 of the Labor Code of the Russian Federation).
The company is delaying wages. It is also possible that a company pays wages with a delay.
As in the previous case, according to Article 236 of the Labor Code, the employer bears financial responsibility at least for the delay in payment of wages, and if the court decides, then, possibly, for the delay in repaying the employee’s debt to the bank.
Guarantee against extra costs
To minimize risks for all parties, proper documentation is necessary. The legislation does not establish a specific list of documents or their content. The parties are free to draw up any papers themselves. The main thing is that agreed upon standards ensure that each side achieves the desired result with minimal losses.
The employee makes his request
In practice, the employee writes a statement addressed to the employer, which sets out his request. The document is drawn up in any form. There are no special requirements for its text. We offer a sample application below.
If the company often practices fulfilling such requests, it is convenient to develop a single application form. It must contain the following information:
Recipient's name;
Recipient's bank details;
What amount needs to be transferred? It can be specified in a fixed amount, as a percentage of the base value;
From what payments are transfers made, for example, only from salary or from bonuses;
At what point should this amount be withheld and transferred, for example, only when paying an advance;
The period during which transfers are made to the specified recipient;
Reason for transfer to the recipient.
Sample 1 Sample employee application
Method of payment of wages in an employment contract
Let us recall that this requirement is contained in Part 5 of Article 136 of the Labor Code. Actually, an application requesting the transfer of part of the salary is not a sufficient basis for transferring money to a non-employee. To do this, there must be a special entry in the employment contract or an additional agreement to it. The second option is more convenient, since the parties can limit its validity to the period necessary to repay the employee’s debt.
Let's consider what information needs to be included in the text of the additional agreement.
Separation of responsibilities of the parties. The agreement must clearly state that the company is responsible for delayed wages within the limits of labor law. At the same time, it is not responsible for the employee’s credit obligations if the late payment was not due to the fault of the company.
If the salary was not enough to pay. This case should also be specified in the agreement and the procedure for the parties should be described. For example, an accountant is obliged to warn an employee in writing about the impossibility of fulfilling his request in full. Possible solutions to the problem could be:
The employee deposits the missing amount in cash;
The company makes a transfer for the amount that is available, and the employee pays the rest of the money to the creditor from other sources independently;
Draw up a loan agreement for the missing amount (Article 807 of the Civil Code of the Russian Federation).
For transfers. Your bank may charge a fee per debit or per payment. If the bank commission is paid at the expense of the company’s funds, it cannot be recognized as expenses for the purpose of reduction (Article 252 and paragraph 16 of Article 270 of the Tax Code of the Russian Federation).
For the employee, the commission paid by the employer will be income received in kind. Personal income tax must be withheld from it (Article 211 of the Tax Code of the Russian Federation).
To avoid these costs, the agreement should immediately indicate that the costs of paying the bank commission are borne by the employee. By signing the document, he agrees to have the commission deducted from his salary.
Validity periods. If the employee understands when he will repay the debt, the end of the agreement can be dated by indicating a specific date. If the payment is of a regular nature, but is not related to the repayment of debt and is not limited in time, the end of the agreement can be tied to the moment of termination of the main employment contract or to any other event.
We offer an example of an additional agreement below.
Sample 2 Fragment of the additional agreement download
Notify the creditor in writing
The creditor bank has the right to require written notification from your employee that the funds will come from a third party, that is, from the current account of the employing company.
It would be advisable to advise the employee to send a notice to the creditor bank indicating the third party who will fulfill the obligation.
It is drawn up randomly.
We issue a payment order for transfers
In order to transfer part of the funds from an employee’s salary to another person, it is necessary to issue a payment order. In the “Purpose of payment” field of the payment order you will need to indicate:
Who are you making the transfer for? This is necessary so that the recipient can correctly identify the payer and take into account his payment;
That the deduction is made from the employee’s salary. This is necessary so that the inspectors do not consider this payment as additional income for the employee, received in the form of paying off accounts payable for him;
On the basis of what document are you transferring money, for example, on the basis of a loan agreement and an additional agreement to the employment contract. This will confirm that this payment does not relate to the company’s own expenses.
Accounting
Any transactions related to deductions and payments from the employee’s salary are reflected in account 76 “Settlements with various debtors and creditors.”
The accountant reflects these transactions in accounting with the following entries:
DEBIT 70 CREDIT 76 subaccount “Calculations and deductions based on employee statements”
— the amount upon application is withheld from the employee’s salary;
DEBIT 70 CREDIT 73
— the bank’s commission for the transfer is withheld from the employee’s salary;
DEBIT 76 subaccount “Calculations and deductions based on employee statements” CREDIT 51
— the amount is transferred according to the details specified by the employee in the application, for example, the amount is transferred to repay the loan for the employee.
Sometimes employees come to the accounting department and ask to transfer part of their salary to repay the loan, to their ex-wife (without a writ of execution) and for other purposes. And accountants doubt whether they are obliged to fulfill such requests, and if so, whether there are any restrictions on the amount transferred to third parties.
Are you obligated to comply with the employee's request?
Transferring money to someone at the request of an employee is your right, not an obligation. Your responsibility is to transfer the employee's salary to his bank account in the manner specified in the employment contract, or pay the salary in cash. But if the manager gave the command to fulfill the employee’s request, of course, you have nowhere to go.
Of course, this is additional work for you. Especially if all employees have accounts in the same bank and you transfer money to them in one payment as part of a salary project. In addition, for transferring money to third parties, your organization will pay a bank commission, which will then have to be collected from the employee.
How much can you transfer to third parties?
There are no restrictions on the amount of transfers. After all, this is not a deduction from an employee’s salary by order of the employer or on the basis of executive documents in Articles 137, 138 of the Tax Code of the Russian Federation, and the employee’s disposal of his salary. So if an employee asks to transfer to someone 100% of his salary due to him after withholding personal income tax and other mandatory payments (for example, alimony, compensation for material damage by decision of the employer), feel free to do it.
What should be in an employee application
The employee must draw up an application addressed to the head of the organization in any form. It must contain the following information:
- what amount is to be transferred to third parties (you can specify a fixed amount or a percentage of the wages due);
- from which payments will be transferred in favor of third parties: only from the salary or from other payments due to the employee (bonuses, sick leave payments, etc.);
- at what point to withhold and transfer amounts due to third parties:
- <или>only when paying advance salary;
- <или>only upon payment of the final salary payment;
- <или>every time money is paid to an employee;
- over what period transfers will be made to the specified persons;
- the direct recipient of the money and his bank details;
- basis for transfer to third parties (for example, repayment under loan agreement No....). This will be useful to you when filling out the payment form. Although if the employee does not indicate this information, you can simply write in the payment purpose field: “For Ivan Ivanovich Ivanov.”
In addition, the employee must agree in the application that the bank’s commission for transferring funds will be deducted from his salary. If the commission is paid at the expense of the organization, then you will not be able to include it in expenses in order to reduce income taxes. In addition, this commission will be the employee’s income from which personal income tax must be withheld. subp. 1 item 2 art. 211, paragraph 16 of Art. 270 Tax Code of the Russian Federation.
General Director
LLC "Motor-west"
Epifanov O.A.
from Spiridonov E.V.
STATEMENT
Please transfer part of my salary in the amount of 6150 rubles. to repay the loan under agreement No. 6852 dated February 1, 2012.
I request the transfer to be made on the day of the final salary payment for 5 months starting from 03/01/2012.
Details for transfer:
Recipient bank: Russian Bank CJSC
BIC 044584152
TIN 7710058547 / KPP 775001001
Correspondent account 30101810700000000171
Current account 407028100000000000111
Recipient: Russian Bank CJSC
I agree with the deduction of bank commissions for transferring payments from wages.
Spiridonov E.V.
By the way, when transferring money at the request of an employee, the following unexpected situations may well arise:
- <или>the amount of payments to an employee in a particular month is not enough to transfer to third parties in the amount that the employee indicated in the application.
This shouldn't worry you. You list as many as you can. The employee learns about the occurrence of such a situation from the pay slip. Art. 136 Labor Code of the Russian Federation, although we still advise you to inform him about this in advance;
- <или>Due to your error, amounts intended for transfer to third parties were sent to the wrong details. In this case, if an error is detected, you must transfer the money to the correct details as quickly as possible in order to fulfill your obligation to pay wages. And only then try to return the erroneously transferred amounts.
WE WARN THE EMPLOYEE
The accounting department of the employing company is not obliged track the timely receipt of payments to third parties specified by the employee. The employee must monitor this himself and inform the accounting department if the money has not reached the recipient.
And we advise you to be extremely careful when filling out the details. After all, if, through your fault, the payment does not reach the recipient, this may be regarded by the employee as a violation of the terms of payment of wages. And, accordingly, he can claim compensation Art. 236 Labor Code of the Russian Federation. In addition, if we are talking about a loan, the employee may demand reimbursement of the amounts of fines and penalties he paid to the bank for late payment. Art. 235 Labor Code of the Russian Federation.
In order for the employee to see that the money has been transferred at his request, you can give him a copy of the payment slip.
How to fill out a payment form correctly
In the “Payment purpose” field of the payment Necessarily indicate for whom you are making the transfer.
This is necessary so that the recipient can correctly identify the payer and take the money into account, for example, to repay a loan.
It is also advisable to indicate that the deduction is made from wages. If you do not do this, then during an on-site audit, these amounts may be regarded by tax authorities as additional income for the employee and, accordingly, included in the personal income tax base. Although the tax court will not support Resolution 7 AAS dated 03/02/2009 No. 07AP-1034/09.
The “Payment purpose” field of a payment order can be formatted as follows.
Payment under loan agreement No. 6852 dated 02/01/2012 for Spiridonov E.V. (from wages for February 2012)
Purpose of payment
How to reflect salary transfers to third parties in accounting
The deduction of the amount from wages for transfer to third parties is reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 76 “Settlements with various debtors and creditors”. Since this is not your counterparty, we recommend opening a subaccount for account 76, for example, “Settlements based on employee statements.”
The deduction of the bank's commission for transferring payments is reflected in the debit of account 70 and the credit of account 73 “Settlements with personnel for other transactions.”
Despite the transfer of money on behalf of the employee to third parties, personal income tax is withheld and contributions to extra-budgetary funds are accrued from his salary in the usual manner, as when paying the salary to the employee himself. subp. 1 clause 1 art. 223, paragraph 4 of Art. 226 Tax Code of the Russian Federation.
And remember that if, at the request of an employee, you transfer money to another individual, then you will not have the responsibilities of a tax agent to withhold and transfer personal income tax from the amounts sent to him. After all, you are not paying income to this individual.
In both the first and second cases, the Labor Code of the Russian Federation allows for the possibility of transferring wages (or part of it) to another person’s bank card. Moreover, this will be done automatically. In other words, the funds will immediately be sent to the other person’s card. We have already noted above that the reasons in this case can be very different.
Often this is the result of a court decision. For example, the salary of an employee recognized as having limited legal capacity, say, due to excessive addiction to alcoholic beverages or gambling, can be transferred to another person’s card. Another possible option is the forced collection of funds to repay previously caused damage to another person (individual or legal). In addition, courts often make such a decision regarding citizens who are obliged to pay alimony, both for minor children and for elderly parents.
Also in practice, there is such an option as transferring earned funds to the bank card of another person based on the corresponding application of the employee. It is clear that in this case we are talking exclusively about the voluntary desire of the citizen. He can contact the management of an enterprise or organization with a request to transfer wages to another person’s bank card. Recipients of funds are most often a spouse, brother/sister, one of the parents, or a close relative. By the way, the employer has the right to refuse such a salary transfer. Most often, the basis for such a decision is the forced registration of relations between subjects of civil law and the corresponding clause in the employment contract.
In other cases, basically no questions arise from the employer. However, in order for wages to be transferred to another person’s bank card, some formalities will have to be resolved. If there is no corresponding court decision, the employee should write a statement requesting the transfer of the funds he earned to a third party. It is on the basis of this document that the accounting department of an enterprise or organization will carry out the translation.
The application is drawn up in accordance with certain rules. In particular, the employee must indicate what part of his salary he wants to transfer to a bank card belonging to a third party. For example, if he wants to transfer funds in full, then he needs to write “100 percent.” If a certain part of the salary is transferred, it must also be indicated. The transfer of various types of bonuses, allowances and bonuses to a third party is separately stipulated. It is also possible that an employee transfers exclusively his own salary to another person’s bank card, while he keeps the rest of the payments for himself.
The application must be submitted no later than 5 days before the date when funds need to be transferred to a third party. Otherwise, money transfer will be possible only next month. Also, the document must indicate all the recipient’s data - full name and account number. Let's give an example of such a statement. It consists of several parts:
- cap;
- Name;
- text part.
The date must be placed at the bottom. In addition, the document must be certified by the signature of the applicant.
To the Director of JSC "Vivat"
Pavlunishen V. S.
from the head of the foundry
Stepanova A. N.
Statement
I ask you to transfer 100 percent of the salary due to me to a bank card belonging to my wife Stepanova T.I., in accordance with Article 136 of the Labor Code of the Russian Federation. Funds must be transferred to the following details:
- personal account – 0879587358965478824;
- current account – 85879385483235587545;
- INN – 789389458987;
- BIC – 09830821;
- bank card number – 3245 5511 9839 6615;
- Full name of the holder – Stepanova Tatyana Ivanovna.
I also ask you to transfer all additional payments due to me in full to T.I. Stepanova’s bank card.
