Overpayment of wages and vacation pay is common in practice. And if it is allowed, then the same question always arises: how to fix it? In this article we will look at the nuances that you should pay attention to when correcting errors.
We find out the reason that resulted in the overpayment
If there is an overpayment of wages, first of all it is necessary to find out the reason as a result of which it appeared. Why do you need to do this? The answer to this question follows from the norms given in Art. 137 Labor Code of the Russian Federation. By virtue of the provisions set forth in this article, deductions from an employee’s salary are made only in cases provided for by the Labor Code and other federal laws.Deductions from an employee’s salary to pay off his debt to the employer can be made:
What should be understood by a counting error? Labor legislation does not contain a definition of the concept of “counting error”. As indicated by the Supreme Arbitration Court in Determination No. 59-B11-17 dated January 20, 2012, based on the literal interpretation of the norms of the current labor legislation (Article 137 of the Labor Code of the Russian Federation) An error made in arithmetic operations (actions related to counting) should be considered counting. Thus, if an accountant, when calculating wages, incorrectly added up payments due to an employee, he made a counting error.Please note that these are not counting errors:
- determination of an incorrect calculation period for calculating amounts due to the employee;
- errors in determining the method of calculating wages, which served as the basis for subsequent accruals;
- technical errors;
- repeated payment of wages for the same period.
Often, illegal deductions from wages are made upon dismissal. Let us recall that, by virtue of the provisions of Art. 137 of the Labor Code of the Russian Federation, deductions from an employee’s salary to pay off his debt to the employer may be made upon his dismissal before the end of the working year for which he has already received annual paid leave, for unworked vacation days. If the employer, when dismissing an employee, did not withhold payment amounts for unworked vacation days, then he does not have the right to recover these amounts from the former employee in court, except in cases of dishonesty in the actions of the named person or an accounting error. These decisions were made in the appeal rulings of the Khabarovsk Regional Court dated July 29, 2015 in case No. 33-4733/2015, and the Novosibirsk Regional Court dated February 9, 2016 in case No. 33-1022/2016.
We comply with deadlines for reimbursement (withholding overpayments)
After establishing the reasons for the overpayment, it is necessary to remember the terms during which the overpaid amounts can be withheld from the employee.By virtue of the provisions of Art. 137 of the Labor Code of the Russian Federation, the employer has the right to decide to deduct from the employee’s salary no later than one month from the end of the period established for repayment of incorrectly calculated payments, and provided that the employee does not dispute the grounds and amount of the deduction. As noted in the appeal rulings of the Moscow City Court dated 02.28.2013 No. 11-3853/2013, the Sverdlovsk Regional Court dated 05.22.2014 No. 33-7209/2014, if at least one of these conditions is not met, that is, the employee challenges the withholding or has expired month period, the employer loses the right to withhold these amounts and it can only be exercised in court.
We reflect the amounts of overpayment in accounting
Regardless of the reasons for the overpayment, it must be properly recorded in accounting.In accordance with clause 80 of Instruction No. 162n, clause 102 of Instruction No. 174n, clause 105 of Instruction No. 183n, the employee’s debt arising from the recalculation of wages previously paid to him is reflected by the “red reversal” method using the following correspondence of accounts:
Account debit 0 302 11 000 “Payroll calculations”
Account credit 0 206 11 000 “Payroll calculations”
In this case, operations to adjust previously accrued vacation pay (wages), personal income tax and insurance contributions are reflected using the “red reversal” method.
Claims for compensation for damage incurred in connection with overpayment of wages to a former employee (including overpayment to a former employee for unworked vacation days upon his dismissal before the end of the working year for which he had already received annual paid leave) are reflected in the entry (Letter of the Ministry of Finance RF dated 09.11.2016 No. 02‑06‑10/65506):
Account debit 0 209 30 560 “Increase in accounts receivable for cost compensation”
Account credit 0 206 11 660 “Reduction of accounts receivable for wages”
Please note that the entry given in the letter from the Ministry of Finance for transferring debt from account 0 206 11 000 “Calculations for wages” to account 0 209 30 000 “Calculations for compensation of costs” is introduced into instructions No. 162n, 174n, 183n by Order of the Ministry of Finance of the Russian Federation dated November 16. 2016 No. 209n.
Further, it should be noted: in their explanations in the above letter, Ministry of Finance officials note that the applied accounting methodology does not contain any restrictions on the codes of types of financial support (KVFO) (activities), within which calculations using account 0 209 30 000 can be reflected “Calculations for cost compensation.” Officials allow such transactions to be processed under KVFO 4 and 5.
Repayment of debt on overpayment of wages and vacation pay with the voluntary consent of the employee is carried out:
- or through deduction from subsequent payrolls. Please note that the total amount of all deductions for each salary payment cannot exceed 20%, and in cases provided for by federal laws - 50% of the salary due to the employee (Article 138 of the Labor Code of the Russian Federation).
Amounts written off from the balance sheet in connection with the court declaring the guilty person insolvent are reflected in the credit of account 0 209 30 000 and the debit of account 0 401 10 173 “Extraordinary income from transactions with assets” while simultaneously reflecting the debt on the off-balance sheet account 04 “Debt of insolvent debtors” "
Let's look at an example of how to reflect this operation in accounting.
A budgetary institution overpaid wages to an employee. Due to a technical error, the accountant mistakenly transferred funds twice to the employee’s bank card. For November 2016, he received a salary in the amount of 63,000 rubles, from which personal income tax was withheld in the amount of 8,190 rubles. However, instead of 54,810 rubles. 109,620 rubles were transferred to the card. Payment of wages was made through a subsidy allocated for the fulfillment of the state task
The employee, having discovered the overpayment, returned the excess to the institution's cash desk.
In accordance with Art. 1102 of the Civil Code of the Russian Federation, overpaid wages are recognized as unjust enrichment and must be returned by the employee to the institution. In the situation described in the question, there is no dishonesty on the part of the employee, therefore the employer cannot withhold the amount on his own initiative. In this case, in order to recover overpaid amounts, the employer is obliged to inform the employee in writing about the mechanism for the formation of overpaid amounts and the amount of their deduction (or repayment). In addition, in order to make deductions, the employee must agree with their amount. He confirms his consent in writing.
According to the conditions of the example, the amount of overpayment occurred due to a double transfer of the same amount of wages, therefore, personal income tax and insurance contributions are not adjusted.
The following entries were made in the accounting:
| Contents of operation | Debit | Credit | Amount, rub. |
|
|||
| Employee's salary accrued | 4 109 60 211 | 4 302 11 730 | 63 000 |
| Insurance contributions to the Social Insurance Fund, the Pension Fund of the Russian Federation, and the Federal Compulsory Compulsory Medical Insurance Fund have been calculated. (RUB 63,000 x 30.2%) | 4 109 60 213 | 4 303 02 730 | 19 026 |
| Personal income tax withheld from wages | 4 302 11 830 | 4 303 01 730 | 8 190 |
| Salary transferred to bank card | 4 302 11 830 | 4 201 11 610 | 109 620 |
Adjustment of overpayment of wages |
|||
| 4 302 11 830 | 4 206 11 660 | (54 810) | |
| Reimbursement of the institution's expenses is reflected | 4 209 30 560 | 4 206 11 660 | 54 810 |
| The deposit of the overpaid amount into the organization's cash desk is reflected | 4 201 34 510 | 4 209 30 660 | 54 810 |
| Reflected deposit of funds into the institution's personal account | 4 210 03 560 | 4 201 34 610 | 54 810 |
In an autonomous institution, when calculating salaries for November 2016, a calculation error was made: instead of 25,000 rubles. An employee of the organization received a salary of 26,000 rubles.
During the examination of the causes of the error, it was revealed that the cause was incorrect actions when adding up payments. The refund of the employee's overpaid wages was repaid by deduction from the employee's salary. Transactions are reflected in KVFO 2 (income-generating activities").
The procedure for correcting a counting error is given in paragraph 18 of Instruction No. 157n. In accordance with the above standards, it is subject to correction using the “red reversal” method or an additional accounting entry on the day the error is discovered.
Please note that additional accounting entries for correcting errors, as well as corrections using the “red reversal” method, are drawn up with an accounting certificate (f. 0504833), the form of which is approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n. It reflects information on the rationale for making corrections. In addition, it is indicated (Letter of the Ministry of Finance of the Russian Federation dated December 10, 2013 No. 02-06-005/54148):
- name of the accounting register being corrected (transaction journal);
- its number (if available);
- the period for which the register was compiled.
The following entries were made in the accounting records:
| Contents of operation | Debit | Credit | Amount, rub. |
Payroll transactions |
|||
| The amount of the employee's salary has been accrued | 2 109 60 211 | 2 302 11 000 | 26 000 |
| Personal income tax withheld (RUB 26,000 x 13%) | 2 302 11 000 | 2 303 01 000 | 3 380 |
| Insurance premiums accrued to extra-budgetary funds (RUB 26,000 x 30.2%) | 2 109 60 213 | 2 303 00 000 | 7 852 |
| Reflects the payment of wages by transferring funds to the employee’s plastic card (26,000 - 3,380) rub. | 2 302 11 000 | 2 201 11 000 | 22 620 |
Correction of a calculation error in the payment of wages |
|||
| Fixed a counting error using the “red reversal” method when calculating wages | 2 109 60 211 | 2 302 11 000 | (26 000) |
| Fixed a counting error using the “red reversal” method when calculating insurance premiums (RUB 25,000 x 30.2%) | 2 109 60 213 | 2 303 00 000 | (7 852) |
| Fixed a counting error using the “red reversal” method when calculating personal income tax (RUB 25,000 x 13%) | 2 302 11 000 | 2 303 01 000 | (3 380) |
| Overpayment of overpaid wages using the “red reversal” method has been adjusted | 2 302 11 000 | 2 206 11 000 | (870) |
| Compensation of costs for overpayment of wages is reflected | 2 209 30 000 | 2 206 11 000 | 870 |
Operations to repay the overpayment amount |
|||
| Deduction of amounts overpaid to the employee is reflected | 2 302 11 000 | 2 304 03 000 | 870 |
An overpayment of wages to a former employee in the amount of RUB 15,890 occurred in the institution’s records. He refused to compensate her voluntarily, and the institution went to court. The court rejected the institution's claim. Based on the decision made, the latter must write off the amount of overpayment in the amount of 15,890 rubles.
If the court refuses to collect the overpayment debt from the former employee, it is written off from the institution’s balance sheet. When writing off the amount of debt recognized by the institution as impossible to collect, an entry is made in the debit of account 4 401 10 173 “Extraordinary income from transactions with assets.”
Please note that in accordance with clause 339 of Instruction No. 157n, in the absence of grounds for resuming the debt collection procedure provided for by the legislation of the Russian Federation, the debt written off from the balance sheet of the institution is not accepted for off-balance sheet accounting (account 04).
The following entry was made in the accounting:
Let us briefly formulate the main conclusions:
1. The employer does not have the right to reduce the employee’s salary in the current month if it was paid in a larger amount in the previous month:
- due to a technical error (repeated payment of wages for the same period);
- due to erroneous application of the provisions and norms of labor legislation, when wages have already been accrued and paid.
2. The employee’s wage arrears arising from the recalculation of previously paid wages, including compensation for leave due to dismissal, are reflected in the debit of account 0 302 11 830 and the credit of account 0 206 11 660 using the “red reversal” method. In this case, operations must be performed to adjust previously accrued vacation pay (wages), personal income tax and insurance contributions.
3. Claims for compensation for damage incurred in connection with overpayment of wages (vacation pay) to a former employee are reflected in the debit of account 0 209 30 000 and the credit of account 0 206 11 000.
4. Repayment of debt on overpayment of wages and vacation pay, with the voluntary consent of the employee, is carried out:
- or by depositing cash into the cash register or into the personal account of the institution;
- or through deduction from subsequent payrolls. The total amount of all deductions for each salary payment cannot exceed 20%, and in cases provided for by federal laws - 50% of the salary due to the employee.
Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.
Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.
Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
Currently being registered with the Ministry of Justice. The changes made are applied when reflecting financial and economic transactions for 2016.
Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
28.08.2019
Sometimes when paying for labor, an accountant may make a mistake and underpay or overpay the salary.
In the first case, you can always make an additional payment.
But the overpaid amount can only be recovered in a limited amount.
The law also introduces restrictions on the possibility of deduction depending on the reason for which the overpayment was made.
What to do if an employee is overpaid?
In practice, overpayment of wages can be made for a number of reasons.
If the accountant allowed it, there are three options for getting out of the situation:
- Talk to the employee and ask to voluntarily deposit the overpaid amount into the company’s cash desk. This method is especially rational when the payment has just been made and the money has not yet been spent.
- Make a deduction of the overpaid amount in writing. You can set certain amounts of deductions for a specified period, but not more than 20% of the monthly salary.
- File a claim with the court in order to forcefully recover the excessively overpaid amount. This option is used if the employee does not want to return the excess amounts and has not written consent to the deduction.
A copy of the document is sent to the employee for review. After this, the employee deposits the excess amount into the company’s cash desk, agrees to withhold it, or the employer files a lawsuit.
Is it possible to deduct the amount of overpayment from the employee’s salary?
The legislator is quite strict regarding the issue of collecting amounts overpaid to the employee.
It's fast and free!
Anyone can make a mistake, and an accountant is no exception. What to do if, by mistake of an accountant, an employee was paid more wages than expected? Can it be recovered from the employee? In this article we will figure out how to return an overpayment of wages due to the fault of an accountant.
Procedure for deducting overpayment
First, you need to determine whether it is possible to withhold overpaid money from the employee. You can withhold money from an employee in the following situations (137 Labor Code of the Russian Federation):
- The employee did not work out the funds previously issued to the employee or did not return them. An example is failure to provide a report on a business trip or for accountable money. Or the employee was paid an advance, which he did not work off. In some cases, it is also possible to withhold vacation pay, for example, when the employee’s vacation was provided in advance and the employee resigns. It is important to remember that vacation pay cannot be withheld if an employee quits due to layoffs or conscription into the army;
- The employee was overpaid due to an accounting error. Or, due to an accounting error, the employee received a large amount of vacation pay or benefits.
Accountant mistakes
| Counting errors | Countless mistakes |
| Incorrect initial data was entered into the accounting program, for example, salary, date of employment, date of dismissal, percentage for calculating bonuses, etc.; The accounting program crashed, resulting in wages being calculated incorrectly; When calculating wages, large indicators were taken into account regarding the volume of work performed |
During one pay period, the salary was transferred twice; The employee’s salary was transferred to the card, and he received it at the cash desk; The employee was provided with a personal income tax deduction without justification; When calculating the average salary, excluded payments were taken into account; An incorrect algorithm was entered into the program to calculate benefits or sick leave; When calculating benefits, the employee's insurance length was incorrectly calculated; The salary was transferred to an employee who quit last month; At the direction of the labor inspectorate, the employee’s salary was accrued, and then the court declared the order illegal |
Procedure for reimbursement of overpayment
Depending on the situation in which the overpayment arose, the algorithm for its compensation will vary:
- The employee received a payment in an amount greater than what was due due to his own fraud (for example, the submitted documents contained deliberately false data) or the overpayment arose due to the fact that the employee did not report the advance payment or did not work it out. In this case, you first need to determine whether the employee agrees to the deduction, and also find out whether more than one month has passed from the date the overpayment was established. If the employee does not agree to withhold the overpayment, the employer only has the right to go to court. If the employee gives his consent, then the overpayment must be withheld from his salary. In this case, it is necessary to observe the rule of 20% withholding, that is, no more than 20% can be withheld from wages at a time (138 Labor Code of the Russian Federation).
- The overpayment occurred as a result of an accounting error. In this case, it is necessary to find out whether the accounting error is counting. If this is the case, then the overpayment is withheld from the employee’s salary, but not more than 20% of the salary at a time. If the error is uncountable, then the employer can withhold the overpayment only if the employee does it himself.
Evidence of a counting error
Conditions for withholding overpayments
In order to withhold an overpayment from an employee’s salary, the following conditions must be met:
- The employee agrees to the retention;
- At least one month must pass from the date that was set for the return of the advance or for repaying the debt.
Both conditions must be met simultaneously. If at least one of them is not fulfilled, the money can only be recovered in court. You will also need to go to court if the employee provided false information, or if some information affecting the salary was hidden.
How to return an overpayment of wages due to the fault of an accountant
What to do if an employee quits
The employer can deduct the overpayment only from the employee’s salary (137 Labor Code of the Russian Federation). However, if the employee has already quit, this cannot be done. If the employee does not want to voluntarily return the overpayment, the employer has the right to go to court. In this case, it is necessary to prepare evidence that the error due to which the overpayment was transferred was countable.
Adjustment of accounting, personal income tax and insurance premiums
If an error occurs in the payment of wages, you will need to recalculate personal income tax, contributions, and also correct accounting records. The postings will be as follows:
| Business transaction | Wiring | |
| D | TO | |
| An advance was paid to the employee | 70 | 51 |
| The overpaid amount was reversed | 20 | 70 |
| The employee is paid a salary | 20 | 70 |
| Insurance premiums paid on wages | 20 | 69 |
| Basic salary paid minus withholding amounts | 70 | 51 |
| Personal income tax withheld | 70 | 68 |
Imagine the situation: your salary is deposited on your card on time. And then, immediately, another one. You rejoice: bonus! Spend it, and after a couple of months it turns out that this is not a bonus, but an accounting error. They gave me too much, and now they demand that I give it back. So what should I do? It was they who made a mistake – and it’s up to you to pay. What does the law say about this?
Related materials:
Employee actions
When will you have to return it?
The law is harsh on the employer. Overpaid wages can only be recovered in exceptional cases. Article 137 of the Labor Code recognizes such
- counting error;
- proven guilt of the employee in failure to comply with labor standards or downtime;
- unlawful actions of an employee aimed at receiving “extra” money, which must be established by the court.
What error is considered counting?
The legislation does not contain a definition of counting error. However, the Supreme Court Decision No. 59-B11-17 dated January 20, 2012 states that a counting error should be considered an error made in arithmetic operations, that is, in actions related to counting.
Thus, you will have to return the overpayment if the accountant added two plus two and got five.
Technical errors, including those made through the fault of the employer, are not countable. Thus, you will not have to pay “extra” salary in case of a mechanical error when entering data into the accounting program, failures in the operation of the accounting program, typos and clerical errors in financial documents, as well as incorrect application of legislation or regulations of the organization.
In particular, you won’t have to part with your money if:
- paid for a longer period than required, as a result the amount of vacation pay turns out to be inflated;
- when calculating average earnings, the accountant took into account the bonus accrued after the billing period, etc.;
- you received your salary twice;
- you were paid both vacation pay and salary during the vacation;
- the accountant has accrued an allowance that is not set for you;
- you were accidentally paid a bonus without a corresponding order from management.
What does “proven guilt” mean?
If the employer, after payment, finds out that during the paid period you did nothing, or did it incorrectly, the overpaid salary will also have to be returned. But only if the fact of non-compliance with the norm or downtime is recognized by the body for the consideration of individual labor disputes. Otherwise, the employer will have to prove your guilt in court.
What actions are considered illegal?
If you are to blame for the error that led to an excessive payment of wages - for example, it was you who deliberately made a mistake when entering data into an accounting program - the employer can sue you and prove that your actions were aimed at receiving amounts that were not due to him.
When not to return
In all other cases, the problem of overpayment does not concern you. This is directly stated in paragraph 3 of Article 1109 of the Civil Code of the Russian Federation, according to which “salaries and equivalent payments, pensions, benefits, scholarships, compensation for harm caused to life or health, alimony and other sums of money” are not subject to return as unjust enrichment. provided to a citizen as a means of subsistence, in the absence of dishonesty on his part and a calculation error.”
You can also keep the money if the statute of limitations has expired and the withholding order was never issued. According to Article 137 of the Labor Code of the Russian Federation, “the employer has the right to decide to withhold from the employee’s wages no later than one month from the date of expiration of the decision to withhold overpaid wages.”
Employer's actions
Retention restrictions
Even in cases where an employer has the right to recover overpaid wages from an employee, there are a number of restrictions.
Firstly, this can only be done with the consent of the employee. If the employee is against it, then he will have to go to court. At the same time, Article 137 of the Labor Code of the Russian Federation does not say how the employee’s consent should be formalized - verbally or in writing. To avoid misunderstandings, it is better to record consent in writing.
Secondly, according to Article 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%. This means that the retention period can last for several months. By agreement of the parties, it is possible to compensate for damage by installments - for example, the employee will pay not 20%, but 10% monthly. In such a situation, the employee signs an obligation to compensate for damages, indicating specific payment terms. If the employee quits before the end of payments, the employer will be able to collect the balance of the debt through.
We issue a hold
After the employee’s consent is obtained, the employer issues an order to withhold the excess amount paid. The order must be issued no later than one month after the payment is discovered. The employee is introduced to the order against signature.
After this, the employer routinely withholds the agreed amount from the employee’s salary.
Retention from a resigned employee
The resigned employee must be notified of the identified error and an offer to return the excess amount received. The notice must indicate that if the former employee does not return the amount overpaid to him, the employer will go to court.
If a former employee refuses to return the money, the employer must go to the district court. During the proceedings, the employer will have to prove that a counting error was committed or the employee was at fault.
Copies and originals of the following documents must be attached to the application:
- employment contract with a former employee;
- documents for calculation and payment of wages;
- error report;
- notification sent to the employee with an offer to return the overpaid amount.
Withholding the amount of damage from the guilty party
If the excess salary is not refundable by the employee, the employer has the right to recover damages from the accountant who made the mistake. The employer’s actions in this case depend on whether an agreement on financial liability has been concluded with the guilty employee.
Damage caused by employees is compensated in accordance with the procedure specified in Article 248 of the Labor Code. Thus, if the amount of damage caused does not exceed the average monthly earnings of the employee, its recovery is carried out on the basis of a written order (instruction) of the manager, which must be issued no later than one month from the date of final determination of the amount of damage caused by the employee.
At the same time, neither the Labor Code nor any other regulatory act currently provides for a specific period during which the employer is obliged to make a final determination of the amount of damage.
If the period established for issuing an order (instruction) has expired, recovery of damages can only be made with the consent of the guilty employee or by filing an appeal (claim) in court.
Also, only with the consent of the employee or in court can damages be recovered in an amount exceeding the average monthly earnings of the employee.
In practice, situations arise when a payroll accountant makes mistakes when calculating the amounts of wages due to employees. In this case, employees may receive a larger amount or vice versa. In this article we will tell you what needs to be done to return the overpaid wages to the employee.
At the beginning, let's say that if the employee was paid a smaller salary, then you just need to pay it extra. In this case, you need to draw up an accounting certificate and a memo to the head of the institution. If the employee was paid a larger salary, difficulties may arise, since according to Art. 137 of the Labor Code of the Russian Federation, overpaid wages cannot be recovered from an employee, with the exception of a number of cases.
Overpaid wages as a result of: |
|
Counting error; Recognition by the body for consideration of individual labor disputes of the employee’s guilt in failure to comply with labor standards; His unlawful actions as established by the court. | Incorrect application of labor legislation; Incorrect application of other regulatory legal acts; Other cases. |
What is a counting error?
Currently, the legislation does not contain a definition of the concept of “counting error”. According to the explanations of Rostrud employees, an arithmetic error is considered a counting error, that is, an error made during arithmetic calculations (Letter dated October 1, 2012 No. 1286-6-1). For a more clear understanding of what is recognized as a counting error and what is not, we present a table (the list of errors presented in it is not exhaustive).| Counting errors | Not counting errors |
| An arithmetic error, for example, when adding up the components of a salary. | Incorrect application of legislation, for example: Payment for longer holidays; Double pay for all overtime hours. Incorrect application of the organization’s regulations, including: Payment of a premium in a larger amount; Accrual of additional payments that are not established for this employee |
| Error as a result of a failure of the accounting program. Note: There is currently conflicting judicial practice: A computer program failure is a special case of a counting error (Determination of the Samara Regional Court dated January 18, 2012 No. 33-302/2012); The program failure is not a counting error, but a technical error (Appeal ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated March 27, 2013 No. 33-709/2013) | Receipt of wages by an employee: Twice; In a larger size due to a technical error when entering data. Note: the Ruling of the RF Armed Forces dated January 20, 2012 No. 59-B11-17 states that money paid to an employee twice is not considered a counting error. In addition, the same document notes that technical errors committed through the fault of the employer are not countable |
Procedure for returning overpaid wages to an employee if a counting error has occurred
- The institution's commission draws up an act in which the fact of the error is recorded. It must indicate whether the error is countable. For an example of an act, see page 32.
- A notice is drawn up and sent to the employee, which reflects the period for withholding the overpayment. For an example of a notification, see page 32.
According to Art. 137 of the Labor Code of the Russian Federation, the employer has the right to decide to withhold amounts from the employee’s salary no later than one month from the end of the period established for the return of incorrectly calculated payments, provided that the employee does not dispute the grounds and amounts of the withholding.
3. An order is issued to withhold the overpayment (only if the employee agrees and the withholding period has not expired). The Letter of Rostrud dated 08/09/2007 No. 3044-6-0 states that consent to withhold amounts from wages must be given by the employee in writing.
note
If the deadline for making a decision has expired or the employee refuses to voluntarily return the excess wages he received, the employer will have to recover it in court.
In conclusion of this subsection, we note that according to Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee.
How to recover overpaid wages if an employee is fired?
To do this, it is necessary, as in the case when the employee continues to work in the institution, to draw up an act and notice, in which also demand the return of the overpaid amount of wages on a voluntary basis, but add that if the employee does not do this, the institution will go to court .The institution has the right to go to court, since according to Art. 1102 of the Civil Code of the Russian Federation, a person who has unjustly enriched himself at the expense of another person is obliged to return this unjust enrichment to the latter, except for the cases provided for in Art. 1109 of this code. In paragraph 3 of Art. 1119 of the Civil Code of the Russian Federation states that wages and payments equivalent to them, pensions, benefits, scholarships, amounts of compensation for harm caused to life or health, alimony and other sums of money provided to a citizen as a means of subsistence are not subject to return as unjust enrichment. in the absence of dishonesty on his part and a counting error.
Thus, if an employer paid an employee a larger salary due to an accounting error, based on civil law, he has the right to demand the return of this amount even if the employee quit.
For your information
When going to court, the employer must prepare:
- employment contract with a former employee;
- documents on calculation and payment of wages;
- act of the commission on the identified counting error;
- a notice that was sent to an employee with an offer to voluntarily return the overpaid wages.
Is it possible to recover the amount of damage from an accountant who made an error in the calculation?
To answer this question, it is necessary to consider two situations: when an agreement on financial liability is concluded with the employee and when such an agreement is not concluded. According to Art. 244 of the Labor Code of the Russian Federation, written agreements on full individual or collective (team) financial liability can be concluded with employees who have reached the age of 18 and directly service or use monetary, commodity valuables or other property. At the same time, lists of works and categories of workers with whom these contracts can be concluded, as well as standard forms of these contracts are approved by the Government of the Russian Federation.For your information
Currently, lists of positions and work filled and performed by employees with whom the employer can enter into written agreements on full individual or collective (team) financial responsibility, as well as standard forms of agreements on full financial responsibility, are approved by Resolution of the Ministry of Labor of the Russian Federation of December 31, 2002 No. 85 .
In addition, financial liability in the full amount of damage caused to the employer can be established by employment contracts concluded with the deputy heads of the organization, the chief accountant (Article 243 of the Labor Code of the Russian Federation).
Liability Agreement |
|
Concluded | Not concluded |
The employer has the right to recover from the employee overpaid wages | An employer has no right to recover overpaid wages to an employee. |
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Draw up a damage report; Issue an order to compensate the guilty employee for the amount of damage | Issue an order to create a commission to establish the causes and extent of damage; Request an explanatory note from the guilty employee; If the employee refuses to give an explanation, draw up an appropriate report; |
According to Art. 248 of the Labor Code of the Russian Federation, recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee.
For your information
If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, recovery can only be carried out by the court.
Accounting
In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, expenses for paying wages are included in subarticle 211 “Wages” of the KOSGU. Accounting for payroll settlements is kept on account 0 302 11 000 “Payroll settlements” (clause 256 of Instruction No. 157n). Consequently, typical transactions for the return of overpaid wages will be reflected as follows:| State institution (Instruction No. 162n*) | Budget institution (Instruction No. 174n**) | Autonomous institution (Instruction No. 183n***) | |||||
| Debit | Credit | Debit | Credit | Debit | Credit | ||
| Salary accrued | |||||||
| 1 401 20 211 | 1 302 11 730 | 0 109 60 211 | 0 302 11 730 | 0 109 60 211 | 0 302 11 000 | ||
| The amount of salary was transferred from the institution’s personal account to the employee’s bank card | |||||||
| 0 302 11 830 | 1 304 05 211 | 0 302 11 830 | 0 201 11 610 | 0 302 11 000 | 0 201 11 000 | ||
| Overcharged wages reflected "red reversal" method |
|||||||
| 1 401 20 211 | 1 302 11 730 | 0 401 20 211 | 0 302 11 730 | 0 401 20 211 | 0 302 11 000 | ||
| 1 209 30 560 | 1 302 11 730 | 0 209 30 560 | 0 302 11 730 | 0 209 30 000 | 0 302 11 000 | ||
| The amounts of excess wages received are reflected in the cash register | |||||||
| 1 201 34 510 | 1 209 30 660 | 0 201 34 510 | 0 209 30 660 | 0 201 34 000 | 0 209 30 000 | ||
| Reflects the deposit of cash into the account on the basis of an expense cash order, a receipt for an announcement for a cash contribution | |||||||
| 1 210 03 560 | 1 201 34 610 | 0 210 03 560 | 0 201 34 610 | 0 210 03 000 | 0 201 34 000 | ||
| The crediting of cash to the account is reflected based on an extract from the personal (bank) account | |||||||
| 1 304 05 211 | 1 210 03 660 | 0 201 11 510 | 0 210 03 660 | 0 201 11 000 | 0 210 03 000 | ||
Instructions for the use of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.
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Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.
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Instructions for the application of the Chart of Accounts for accounting of autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
In conclusion, let us once again draw your attention to the main points related to the return of overpaid wages to an employee.
1. The institution has the right to return the amount of wages overpaid to the employee only in strictly established cases:
- if a counting error was made;
- when the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards;
- if the payment to the employee of excess wages occurred in connection with his unlawful actions established by the court.
3. Even if the institution has the right to return overpaid amounts, it is necessary to obtain the employee’s written consent to withhold these amounts (or the employee voluntarily returns them).
4. Withholding the overpaid amount from the employee’s salary may last for several months, since the provisions of Art. 138 Labor Code of the Russian Federation.
5. If an employee refuses to return the excess amount received or the deadline for making a decision has expired, the institution has the right to go to court.
6. The institution may recover the overpaid amount from an employee who made a non-counting error.
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about detection of a counting error Payroll accountant V. A. Plaksina discovered an accounting error when paying wages for June 2016 to employee P. F. Sorokin. The error occurred due to an arithmetic operation (addition), as a result of which in June 2016 the salary of P. F. Sorokin was paid in a larger amount, namely 2,000 rubles more. A commission consisting of chief accountant A. M. Lisina, head of the personnel department E. V. Smirnova and accountant-cashier E. A. Vorobyova confirms the fact of detection of a counting error. Accountant wages Plaksina V. A. Plaksina Members of the commission: Chief Accountant Lisina A. M. Lisina Head of HR Department Smirnova E. V. Smirnova Accountant-cashier Vorobyova E. A. Vorobyova State budgetary educational institution "Secondary school No. 183" Notification Physics teacher Dear Pyotr Fedorovich! We inform you that as a result of a calculation error made by payroll accountant V.A. Plaksina, you were overpaid for June 2016. This fact was confirmed by the corresponding act of the commission represented by the chief accountant A. M. Lisina, the head of the personnel department E. V. Smirnova and the accountant-cashier E. A. Vorobyova. Based on the above, we invite you to voluntarily return the excess amount of wages paid to you for June 2016 in the amount of 2,000 rubles. by August 16, 2016. Otherwise, this amount will be deducted from your salary. Director of State Budgetary Educational Institution “Secondary School No. 183” Sokolov V. I. Sokolov I do not object to the deduction of the amount from wages, Sorokin, 07/02/2016. |