Variants of payment of salary in the conditions of devaluation of rouble

In this part we not going to give the "special charts" for diminishing of taxes from the fund of payment of labour (some methods of optimization of tax expenses. Instead we in detail will consider some alternative possibilities of payment of salary in the conditions of financial and bank crisis and considerable inflation and devaluation of rouble.

Payment of pay-envelope.

For all enterprises, registered and workings in Russian Federation, payment can produced only in roubles. Physical persons must be levied taxes and payments in social funds are expected and accomplished in a day, when facilities leave from account of enterprise. For example, if were drawn from an account on Monday and will be paid workers on Tuesday, deductions in social funds and retained income-tax must be paid on Monday.

A limit on delivery of cash (presently makes three million roubles) on hand does not behave to payments of salary. However, any remaining available facilities must be sent back in a bank during three bank days in order to avoid exceeding of limit of present cash on hand and effluent from here penalty approvals.

Attachment of salary to the currency equivalent

A pay-envelope can be tied to the currency equivalents (to the dollars of the USA, German brands, et cetera), but paid in roubles. A sum in roubles, which settles accounts on the set course upon the date of delivery, is paid an employee.

At the use of currency equivalent workers are protected from devaluation, while the risk of employer is increased. To decrease the risk of possible losses, it is necessary to avoid a situation, when the charged extra pay-envelope remains not paid off on the account of enterprise. Indexation of salary in a dollar equivalent, attended with the postponement of payment, can result in additional deductions on social funds and income-tax. It is constrained with the following.

In the day of extra charge of pay-envelope an employee a sum in roubles, which settles accounts on the set course upon the current date, is charged extra. In a that day an employer must subtract an income-tax, and also to charge extra payments in social funds. If an employee will decide to set aside the receipt of pay-envelope, then a paid off not sum will be on an account Calculations with a personnel on payment of labour.

For time completing course between an extra charge and payment of pay-envelope rouble can substantially fall down. When workers will get the pay-envelope, they will get a sum in roubles, exceeding initially charged extra an enterprise. This difference will be considered an additional profit and, accordingly, must be imposed a tax and deductions in social funds.

In this case a company will have to pay additional deductions in social funds and also retain an additional income-tax from a worker. A positive moment is that such additional expenses diminish a taxable income.

Postponement of payment of pay-envelope

In obedience to position about a minimum wage contained in the Article 78 labour Code Russian Federation (KZoT), it is impossible to postpone payment 100% sums of salary, because it is necessary to take into account a requirement to low-limit of salary (presently makes a 83 rub 49 cop.).

Because the deferred payments must not be added to the book-keeping records as charges on a salary, then an income-tax and deductions in social funds must not be paid to the moment of actual receipt of salary. However, it can result in the increase of sum of taxable income and, accordingly, more high tax payments.

Advance payments

In obedience to a current tax legislation, an income-tax and deductions in social funds must be paid directly at the receipt of advance payments a worker.