Article 137 of the Labor Code of the Republic of Kazakhstan. Deductions from employee wages


Fulfillment of labor duties in our time is not free, since each employee is entitled to a salary. The legislation provides for cases when the amount of payment will be reduced as a result of deduction from salary, provided for in Article 137 of the Labor Code of the Russian Federation and other Federal Laws. In order to know in more detail the rights and obligations, as well as the procedure for the implementation of collecting from wages, you should consider this issue in more detail.

deduction from wages

In this law, and specifically in article 137 of the Labor Code of the Russian Federation, cases are prescribed that give the employer the right to withhold a certain amount from the salary. They are as follows:

  • for unearned advance paid in advance;
  • repayment of an unspent advance payment that was not returned on time;
  • for erroneous accrual of an amount greater than the prescribed amount;
  • for paid annual leave, if the dismissal occurred earlier than the end of the working year.

This recovery from wages is possible only within a month after the occurrence of the event. Also, the employee should not have any objections, including challenging him in court.

And you can find out how much percent of the salary is an advance payment in this article.

Withholding income tax

Compulsory penalties are carried out from the salary, which include personal income tax and penalties based on the results of the issuance of a writ of execution. Personal income tax is withheld from salaries by employers, based on the amount calculated by tax agents on a monthly basis. Income tax is 13 percent of wages after retention. This tax rate of 13 percent is always taken into account for standard deductions provided for in article 218 of the Labor Code of the Russian Federation. For some other types of income, there may be an individually calculated rate.

Deduction of alimony from wages under a writ of execution

The presence of a writ of execution is mandatory when withholding alimony. It indicates the size of the payment, which is set in a fixed amount, or they can deduct a certain percentage from the salary. The collection of the amount of alimony takes place on a monthly basis. After the salary is calculated, there are only 3 days for this. It is worth noting that alimony is transferred after personal income tax has been deducted from the total amount. Also, when calculating the amount of alimony, you cannot take into account financial assistance and travel allowances.

The procedure for the implementation of recovery from salary for the payment of alimony is quite simple. The money goes to the account, which is usually prescribed in the writ of execution. This account belongs to the FSSP, and from it the funds are already transferred to the recipient's account. Moreover, at his request, they can be applied not every month, but quarterly. If the employee's income level rises, then the employer must provide this information, otherwise sanctions will be applied to him.


Wage Deduction Application - Sample

The employee can independently take the initiative regarding the collection of funds from the salary. In this case, he needs to write an application addressed to the employer and indicate the following data in it:

  • at the top he writes a "header", where the full name and position of the manager and employee are indicated;
  • document's name;
  • the request and the reasons for the penalty;
  • the amount of penalties;
  • details for sending funds;
  • start date and procedure for collection;
  • date and signature.

Order to withhold funds from wages

In the Labor Code of the Russian Federation, there is no official form for writing an order for automatic payment of funds from a salary. The main thing is to indicate the following information:

  • the name of the company;
  • Title of the document;
  • date and number of the order;
  • collection data;
  • signature of the manager, accountant and employee.

Although the order has a free form of writing, its content must necessarily contain information about the person from whom the collection is made, in what amount, and also what grounds are there for it.

The maximum amount of deductions from wages under Article 138

Determines the limit on the amount of deductions from wages. According to this article, the total amount of all deductions from wages cannot exceed 20%, unless otherwise specified in the Federal Law. In some situations, the maximum size can increase up to 50%. This can happen in the first place when collecting a writ of execution. It is also possible if there are several executive documents. There are times when the maximum collection amount can be increased to 70%. They are as follows:

  • corrective work by court order;
  • alimony;
  • when causing harm to health;
  • due to the inflicted crime;
  • payments due to the loss of a breadwinner.

It is important to note that the increased amount of payments can be withheld only for alimony for minor children, in any other cases it is not more than 50%.

Thus, deductions from wages are in accordance with the norms specified in article 137 of the Labor Code of the Russian Federation. The application procedure must be strictly followed in order to avoid debt and liability for its occurrence.

Practice shows that the occurrence of a labor dispute between and the employer regarding the part of the funds withheld by the second from the earnings of the first is a far from uncommon phenomenon. Labor Code article 137 reveals all the nuances of such a delicate problem.

Labor disputes arise quite often ...

Withholding some of the funds earned by an employee is possible only in situations that are fixed in the Labor Code or are affected federal laws of a different kind.

In order to withhold part of the earnings intended for the employee, the employer must make an appropriate decision regarding a penalty of this kind.

Withholding a certain share of the employee's salary in order to timely arise before the employer is possible in a number of cases:

  • if you need to reimburse the unearned advance that was given to the employee against the salary;
  • in order to pay off an unspent or at one time not returned advance, issued on the occasion of a business trip or, if it took place in another region, etc.
  • when making a refund of amounts that were paid to an employee as a result of counting errors, as well as those amounts that were excessively handed over to the employee, in situations of recognition by a special body that is created to resolve specific labor disputes, the employee's fault for idle time or for not fulfilling labor standards;
  • if the employee quits before the end of the year for which he has already managed to receive the due to him. Nothing will be held back only when the employee was dismissed in accordance with the grounds provided for by a number of articles of this Code.

The employer retains the right to decide on the deduction of a certain share from the employee's salary no later than one month after the end of the period that was set for the return of the advance payment, repayment of debts or erroneously calculated ones, but only in cases where the employee does not dispute himself fact, or the amount of retention.

Sum salary payments excessively issued to an employee cannot be collected from him in specific cases:

  1. if there was a counting error;
  2. if the instance dealing with such facts recognizes the employee's share of the fault in non-performance or violation labor standards, simple;
  3. if it was unnecessarily given to the employee in connection with his actions that are illegal and established in court.

Commentary on Article 137 of the Labor Code of the Russian Federation

The Labor Code will answer all questions

In line with the fact that wages are, in fact, the main source of income in many Russian families The Labor Code establishes that financial deductions from wages are allowed only in situations foreseen by the provisions of this article.

Any other cases of deductions are determined only by the provisions of federal law. These include:

  • on income individuals;
  • (we are talking about tax, administrative, criminal);
  • etc.

In all these situations, retention is carried out solely on the basis of the law or executive documents issued by the employer. As practice shows, it is especially difficult to solve a problem when it is necessary to establish the presence or absence of a counting error.

We are talking about the inaccuracy of arithmetic operations associated with the calculation of the amounts to be paid, about possible misprints, misprints. A counting error cannot be recognized: incorrect application of the relevant legal provisions, erroneous transfer of a sum of money to a bank account.

In accordance with the decision made by the employer, the overpaid amount of money can be deducted from the employee's salary as a guarantee payment in case of non-compliance with labor standards or a simple one. However, it is possible to do this only if the employee's fault is established by a special body.

They can withhold their wages for the payment of alimony, the payment of tax arrears

It is possible to withhold the amounts given to the employee to pay for the vacation, but only if the dismissal took place before the end of the year for which the vacation was granted. There are some exceptions.

These include: grounds for dismissal at the initiative of the employer, not related to the employee's guilty behavior, as well as dismissal due to the employee's refusal to transfer to another job.

The employer's right to return the money for the vacation days not worked out by the employee cannot be determined depending on the presence or absence of a particular employee at the time of dismissal accrued, but for now, from which a deduction of this kind can be carried out.

Otherwise, there would be a violation of the principle of equality of all workers. They would be put in different situations, depending on whether there has been an accrual of any amounts. You cannot withhold part of the money from the employee's salary in any other situation, except for those described above.

It is impossible to recover from an employee's salary in the event that its excessive payment is associated with the incorrect application of laws or regulations of a different kind (meaning, incorrect determination of the size of the salary, tariff category, etc.).

In order for the employee to have an idea of ​​all the details of the withholding and its legality, he must be familiar with the content of Article 137 of the Labor Code of the Russian Federation. In this case, it will be possible to decide as painlessly as possible regarding the legality of such a retention.

Time to Talk: About Labor Code Violations. Watch the informative video:

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws. Deductions from the employee's wages to pay off his debts to the employer can be made: to reimburse the unearned advance paid to the employee against wages; to pay off an unspent and timely not returned advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases; for the return of amounts overpaid to the employee due to counting errors, as well as amounts overpaid to the employee, if the body for consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code) Code); upon dismissal of an employee before the end of the working year, on account of which he has already received an annual paid vacation, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for by paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code. In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to make a decision on deduction from the employee's salary no later than one month from the end of the period established for the return of the advance payment, repayment of debt or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amount of the deduction. Wages overpaid to an employee (including in case of incorrect application of labor legislation or other regulatory legal acts containing norms labor law), cannot be recovered from him, except for the following cases: counting error; if the body for the consideration of individual labor disputes recognized the employee's guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code); if the salary was paid to the employee in excess in connection with his illegal actions established by the court.

Legal advice under Art. 137 of the Labor Code of the Russian Federation

    Nadezhda Ershova

    Is Article 137 of the Labor Code of the Russian Federation applicable to civil servants ?. Restrictions on deductions from wages are not regulated by the Federal Law of 27.07.2004 N 79-FZ "On the State Civil Service of the Russian Federation". Is it permissible in this case to apply Art. 137 of the Labor Code of the Russian Federation in accordance with Art. 73 of the Federal Law of 27.07.2004 N 79-FZ "On the State Civil Service of the Russian Federation?" times the salary for December 2013 was accrued due to a program failure. I thought it was a prize, and now I think so. And without any letter, notification, request, they demand a refund. I believe that there must be a justification, namely: that the salary was paid to me unnecessarily due to a counting error (i.e., arithmetic). Advise me how to act if the Federal Service in which I previously worked will write a letter to my current leadership stating that I did not faithfully fulfill my job responsibilities(in fact, there was nothing like this), knowing in advance that he received a double salary, he did not say anything, etc.? What evidence base should be collected for filing a libel complaint with the prosecutor's office?

    • Yes. The law is the same for everyone.

    Konstantin Tsvetov

    After the audit, we received a shortage, in the amount of 100 thousand rubles, 1 seller is working. What should be done according to the law? How to keep it all? If there are articles of the law, please drop the links. Since the seller denies everything and claims that by law she is obliged to pay only 25% of the shortfall. Thank you.

    • If there is an agreement on full material responsibility and the absence of the seller's fault has not been proven, the shortage is reimbursed in full, but not for one time. See Labor Code - Articles 137, 138 and Chapters 37-39

    Oleg Potemin

    Dismissal after vacation in advance, during which there was a sick leave

    • The employee is absolutely right in demanding sick pay. You forget that vacation pay and disability benefits are completely different things. Leave payment does not replace the obligation to pay sick leave. Sick leave payment ...

    Veronica Frolova

    The employer overpayed me 10 thousand rubles for his work. I quit. Can this money be withheld from my vacation pay?

    • Lawyer's answer:

      When it is possible to deduct from the salary on the initiative of the organization On the initiative of the management of the organization (administration), the following can be withheld from the employee's earnings: - unearned advance paid out on account of the salary; - unspent and timely non-refunded amounts issued on account of the transfer to work in another locality, etc.; - overpaid wages and other amounts overpaid to an employee in connection with a counting error or in case of proof of his guilt in idle time or failure to comply with labor standards; - the amount of compensation for unworked vacation days upon dismissal of an employee before the end of the year; - the amount of benefits (sick leave and maternity benefits), overpaid in the event of a counting error (for example, an arithmetic error was made when calculating earnings for the billing period) or employee misconduct (for example, an employee hid information affecting the amount of the benefit). Such cases of deductions initiated by the administration are listed in article 137 of the Labor Code of the Russian Federation and part 4 of article 15 of the Law of December 29, 2006 No. 255-FZ. Also, material damage caused to the organization can be withheld from the employee's earnings (Articles 238 and 240 of the Labor Code of the Russian Federation). In this case, only the amount of direct actual damage is reimbursed (those losses that can be accurately calculated), the employee does not pay for the lost profit of the organization (Article 238 of the Labor Code of the Russian Federation). The employee is not liable if the property was damaged in a natural disaster, due to inadequate security, etc. A complete list of such situations is given in article 239 of the Labor Code of the Russian Federation.

    Vitaly Yablochnikov

    The accounting department said that at the end of the year I was in debt and I had to pay it in cash. Is this normal and legal?

    • Lawyer's answer:

      First, figure out whose fault it is and whether they have the right to withhold your salary at all. If this is an accounting error, let them be deducted from them. It is possible to recover an overpaid salary from an employee if: - the overpayment occurred as a result of an accounting error; - the employee's guilt has been proven for non-compliance with labor standards or for idle time; - the error was caused by illegal actions of the employee himself. For example, if he submitted incorrect documents to the accounting department. Such rules are established by article 137 of the Labor Code of the Russian Federation. In other cases, the employee can reimburse the erroneously issued salary only at his own request (clause 3 of article 1109 of the Civil Code of the Russian Federation) Do not agree to voluntary payments (especially in cash), ask for a detailed explanation

    • Why do you need a vacation if after 2 months (with a massive reduction after 3) you are already free! you will be compensated for unused vacation how much you are entitled to! just check it yourself during the reduction process!

  • Natalia Smirnova

    Over the course of a year, my salary was accrued by mistake more than it should be, now it has become clear and they want to keep this amount. Is it legal and how to prevent it ???

    • Lawyer's answer:

      To answer your question, you should refer to article 137 of the Labor Code of Russia: “Article 137. Limitation of deductions from wages Deductions from an employee's wages are made only in cases provided for by this Code and other federal laws. Deductions from the employee's wages to pay off his debts to the employer can be made: to reimburse the unearned advance paid to the employee against wages; to pay off an unspent and timely not returned advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases; for the return of amounts overpaid to the employee due to counting errors, as well as amounts overpaid to the employee, if the body for consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code) Code); upon dismissal of an employee before the end of the working year, on account of which he has already received an annual paid vacation, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for by paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code. In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to make a decision on deduction from the employee's salary no later than one month from the end of the period established for the return of the advance payment, repayment of debt or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amount of the deduction. Wages overpaid to an employee (including in case of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be collected from him, except for the following cases: counting error; if the body for the consideration of individual labor disputes recognized the employee's guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code); if the salary was paid to the employee in excess in connection with his illegal actions established by the court. " In the jurisprudence of courts of general jurisdiction of Russia, you can find a decoding of the concept of "counting error": 1. “... the counting error should be understood as an error made directly in the calculation process during mathematical operations, that is, incorrect application of the rules of mathematics” (“Judicial practice in civil cases of the Supreme Court of the Republic of Karelia for the 1st half of 2009” // Bulletin of the judicial practice of the Supreme Court of the Republic of Karelia, 2009, No. 2); 2. “... Within the meaning of the law, a counting error is an arithmetic error, and not an incorrect application of labor legislation” (Review of the judicial practice of the Khabarovsk Regional Court for 2010 (Part 1) X // Magazine “Judicial Power”, May 31, 2010. , No. 1 (5); the official website of the Khabarovsk Regional Court). If the employer has not proved the fact of a "counting error", or the disputed legal relationship does not fall under those specified in Article 137 of the Labor Code of Russia, then legal basis there are no wages paid back to the employee.

    Evgeniya Volkova

    Did you legally deduct from your salary the funds incorrectly calculated by the accounting department in the amount of 85% of the total payment amount? At the end of November-beginning of December I was on training, these 3 weeks were counted as a business trip (although I did not draw up any travel documents) and money was added. I asked the accounting department whether the calculation was correct, since there was no business trip, to which I was told that everything was correct. In addition, it was clear from the calculation that I had not been charged the monthly premium (instead of 7t. I was charged 1t.). I turned to the accounting department with this issue, they promised to figure it out. In January, the advance payment was not transferred, explaining that he went to pay the debt on the salary. After another half a month, a salary of 3 thousand rubles came. This is about 15 percent of my salary. In connection with this situation, a lot of debts, and with such a salary I cannot pay the rent. In general, very big problems have arisen. Tell me, was it legal to deduct the money mistakenly accrued by the accounting department from me even in such a large amount and without my consent? If possible, please give links to articles in the Labor Code of the Russian Federation, for a competent justification of my position on this issue

    • Lawyer's answer:

      No, it's illegal. In accordance with article 137 of the Labor Code, it is possible to withhold from wages: - an advance for unworked time - an advance issued for a business trip, unspent and not returned on time - overpaid amounts of leave taken in advance (upon dismissal) - overpaid amounts due to an accounting error (counting error is an error in arithmetic operations, for example, 2 + 2 = 5). No other cases are foreseen. In your case, the employer apparently considered that you received travel allowances and did not report on them. Let's leave aside the fact that during a business trip: a) you should have been familiarized with the relevant order under your signature b) issue a travel ticket on which it was necessary to put down marks of arrival and departure c) demand to report for issued travel allowances - which obviously was not, that is, we will not dispute the very fact of being sent on a business trip. Even if you really were on a business trip from the point of view of the employer and did not report on it .... it doesn't matter. This does not negate the fact of violation by the employer of the very procedure of retention, provided for by the same article 137 of the Labor Code. According to the law, it was necessary: ​​a) to offer you to voluntarily return the overpaid amounts (in writing) b) to obtain your consent (again in writing) c) within a month to issue an order on withholding the excess payment from the salary (a month is calculated from the date when you should have beaten to report on a business trip - as a general rule (clause 11 of the Procedure for conducting cash transactions) - this is three working days from the day of returning from a business trip); d) withhold monthly no more than 20% of the salary (. Thus (leaving aside the very reason for the withholding), the employer, in accordance with Article 137 of the Labor Code, has the right to withhold the overpaid amount from the employee's salary only if two basic conditions are met: with the consent of the employee and there is an order for such withholding issued within a month, while the amount of withholding in accordance with article 138 of the Labor Code cannot exceed 20% of the payments due to you on a monthly basis.

    Mikhail Loktistov

    Please tell me if the employer has to deduct the cost of training from the salary. according to the employment contract, it is written "the employee is obliged to compensate the employer for the damage caused in accordance with article 39 of the Labor Code"

    • Lawyer's answer:

      Article 137 of the Labor Code of the Russian Federation contains an exhaustive list of cases of deduction from an employee's wages. This article does not provide grounds for compulsory deduction of the cost of training from the employee's salary. However, by agreement with the employee, it is possible to withhold any amounts, such as the cost of training the employee. In the situation under consideration, it should be borne in mind that retention is possible only on the basis of an employee's application. If these conditions are not met, the employee may, in court, demand the return of the unlawfully withheld amounts. However, there is one exemption from this rule. In particular, Art. 249 of the Labor Code of the Russian Federation establishes cases of reimbursement of costs associated with employee training. Namely, in the case of dismissal without good reason before the expiration of the period due to labor contract or by an agreement on training at the expense of the employer, the employee is obliged to reimburse the costs incurred by the employer for his training, calculated in proportion to the time actually not worked after the end of the training, unless otherwise provided by the employment contract or the training agreement. Thus, for the application of Art. 249 of the Labor Code of the Russian Federation, it is necessary that the following conditions are met: - sending an employee for training by the employer; - conclusion of an employment contract with the condition of training the employee at the expense of the employer or a training agreement; - the presence in an employment contract or an agreement on training to work out the conditions after training for a certain period; - payment by the employer of the cost of training the employee; - dismissal of an employee before the expiration of the term stipulated by the employment contract or training agreement; - lack of valid reasons for dismissal.

    Daniil Kochmarov

    Can the company recalculate the salary and withdraw the erroneous payment on the card? The employee was mistakenly credited with a salary when he was actually on sick leave. Due to an error in the computer system, the sick leave was "erased" and the days of attendance were marked, as if the employee went to work. Can the company recalculate the salary and withdraw the money credited to this employee's card? Or the employee has the right not to give this money back. Accordingly, is it necessary to ask this employee to write an application for consent to recalculate his salary? Thanks in advance for your reply!

    • Lawyer's answer:

      Nobody has the right to withdraw money from the card except you and the bank. But the accounting department has the right to recalculate and deduct an overpayment from your salary next month. Nobody will ask you for a statement of consent. Article 137 of the Labor Code of the Russian Federation. It is possible to recover an overpaid salary from an employee if: - the overpayment occurred as a result of an accounting error; - the employee's guilt has been proven for non-compliance with labor standards or for idle time; - the error was caused by illegal actions of the employee himself. For example, if he submitted incorrect documents to the accounting department. In other cases, the employee can reimburse the erroneously issued salary only at his own request (clause 3 of article 1109 of the Civil Code of the Russian Federation).

    Anna Dorofeeva

    Do I need to return the money paid for July 2012 if I worked for 5 days instead of a month? An underage child got a job under a contract for a month through a business incubator. I worked for only 5 days. In September, the salary was paid as for the whole month. Now they demand to return 3000r. Is there an article in the labor law regulating this situation? What should parents do?

    • If this is not the employee's fault and not a counting error (2 + 2 = 5), then you have the right to VOLUNTARY return, but you are not obliged. article 137 of the Labor Code of the Russian Federation. , item 3 of Art. 1109 of the Civil Code of the Russian Federation). Also an example from judicial practice

    Valentina Osipova

    Salary from a previous job. Good day. I quit my job, but the accounting department apparently did not untie my bank card and I received an advance payment and a charge within a month and a half. fee (3 thousand + 3 thousand + 3 thousand). Today I drove up to the director from my previous job and informed about such a case. Later he called back and confirmed this fact. And he asked the question: How long will I be able to return these 9 thousand. The fact is that I took off the first 6 thousand and spent (I thought it was normal and the 13th charge came. A fee or some other bonus) and the last 3 thousand are on the card. I have two options: Either give these 3 thousand and every month give them the remaining 6 thousand in parts, Or give them 3 thousand and that's all (6 do not give). The thing is, I'm on probation now. new job from. I have an internship here, I don’t really want to give them 6 thousand from it even in parts. The question is, in essence, can I legally refuse to give them this money? I know there is a law on unjust enrichment. Does it fit my situation?

    • Lawyer's answer:

      you have the right not to give, because it is their mistake. It is possible to collect overpaid wages from an employee if: the overpayment occurred as a result of an accounting error; the employee's guilt has been proven for non-compliance with labor standards or for idleness (these circumstances must be established by the labor dispute commission or the court); the error was caused by illegal actions of the employee himself. For example, if he submitted incorrect documents to the accounting department for standard tax deductions (this circumstance must be confirmed by the court). Such rules are established by article 137 of the Labor Code of the Russian Federation. In other cases, the erroneously issued salary cannot be withheld from the employee - he can reimburse it only at his own request (clause 3 of article 1109 of the Civil Code of the Russian Federation). In particular, it is impossible to collect overpaid wages from an employee if the overpayment occurred as a result of a technical error (ruling of the Supreme Court of the Russian Federation of January 20, 2012 No. 59-B11-17).

    Galina Fedorova

    Does an individual entrepreneur have the right to collect through the court from an employee who was fired in 2013 the amount of salary that was overpaid in 2012?

    • Lawyer's answer:

      No. Train has already left. In general, first, figure out whose fault it is and whether they have the right to collect your salary at all. If this is an accounting error, let them be deducted from them. It is possible to recover an overpaid salary from an employee if: - the overpayment occurred as a result of an accounting error; - the employee's guilt has been proven for non-compliance with labor standards or for idle time; - the error was caused by illegal actions of the employee himself. For example, if he submitted incorrect documents to the accounting department. Such rules are established by article 137 of the Labor Code of the Russian Federation. In other cases, the employee can reimburse the erroneously issued salary only at his own request (clause 3 of article 1109 of the Civil Code of the Russian Federation).

    Oksana Alekseeva

    Question. The organization paid the employee the wrong salary. It turned out that he owes the company. Can we withhold the overpaid amount from his paycheck next month?

    • Lawyer's answer:

      The legislation allows withholding erroneously paid salaries in the event of an accounting error of the accountant (Article 137 of the Labor Code of the Russian Federation). However, the counting error is understood as an error in calculating the size of the salary (ie, an arithmetic error in the calculations) (determination of the Supreme Court of the Russian Federation of January 20, 2012 No. 59-B11-17). The head of the institution must issue an order on the collection of overpaid wages (letter from Rostrud dated August 9, 2007 No. 3044-6-0). An order must be issued no later than one month from the date of the expiration of the period set for the employee for refunding the overpayment. If such a period was not set for the employee, the order must be issued no later than a month after the excessive payment of salaries is discovered. Withholding is possible only if the employee does not dispute the fact and amount of the overpayment. This conclusion follows from Article 137 of the Labor Code of the Russian Federation. In addition, in order to avoid disputes with the labor inspectorate, you can draw up a memorandum justifying the reason for withholding the overpayment.

    Nadezhda Lebedeva

    4 months incorrectly handed out a salary of 2 thousand more. did not make an advance payment to the computer) then calculated immediately in 4 months is there such a right to calculate?

    • Lawyer's answer:

      The money must be returned. According to article 137 of the Labor Code, the employer has the right to withhold from the employee's salary the amounts overpaid due to calculation errors. The administration of the enterprise may make a decision on withholding 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 basis and amount of the withholding.

    Claudia Markova

    have a question. Hello! I was on vacation in February (the vacation was provided according to the schedule approved in the personnel department), today, when I applied for dismissal in the accounting department, they told me that there would be a deduction of ~ 7,000 rubles for "taken vacation in advance." Does the enterprise have such actions?

    • Lawyer's answer:
  • Daria Kozlova

    I quit on October 9, I owe 860 rubles. explained by the fact that it was connected with the vacation pay that I received in June. v kindergarten I worked for three years, every year I went on vacation in the summer, this also started in July, in October the 9th I quit and owed 860 rubles. I don’t understand why this is connected with vacation pay.

    • Lawyer's answer:

      According to article 137 of the Labor Code, deduction from the employee's salary is made upon dismissal of the employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. It turns out that you were on vacation for the working periods from 11/21/2005 to 11/20/2006, from 11/21/2006 to 11/21/2007, from 11/21/2007 to 11/20/2008 and from 11/21/2008 to 11/20/2009. In July 2009, you received a vacation in advance and, upon dismissal, did not complete a full working year for 1 month and 12 days. During this time, this amount was withheld from you.

  • Alexey Babaevsky

    Can the employer deduct money from the salary for the wrongly executed last year's vacation?

    • Lawyer's answer:

      What is wrong with the registration of last year's vacation? Overpaid? If so, why, for what reason? An incorrectly posed question or a question with incomplete information in it leads to an incorrect answer. The grounds and procedure for withholding by the employer from the employee's salary sums of money are set out in Art. 137 of the Labor Code of the Russian Federation. Due to the fact that your question lacks the completeness of information that allows you to correctly assess the situation and give a qualified answer, I suggest you carefully read the above article. In general, I will add the following: Wages overpaid to an employee (including in case of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except in cases of: -calculated error; - if the salary was paid to the employee in excess in connection with his illegal actions established by the court. The employer has the right to make a decision on deduction from the employee's salary no later than one month from the date of the end of the period established for the repayment of arrears or incorrectly calculated payments, and provided that the employee does not dispute the grounds and amounts of deduction. In your case, the terms of the legality of the employer's deduction from your salary have passed and, obviously, the employer incorrectly applied the law when calculating vacation pay for you. If the employer still retains the money, I advise you to immediately contact the State Labor Inspectorate, the Prosecutor General's Office or the court. I advise you to file a complaint with the prosecutor's office and the State Labor Inspectorate in Moscow at the same time.

    Zhanna Volkova

    the financier overpaid the salary, the employee refuses to return. How to be?

    • Lawyer's answer:

      Deductions from the employee's wages are made only in cases provided for Labor Code RF and other federal laws. So, according to article 137 of the Labor Code of the Russian Federation, deductions from the employee's wages to pay off his debts to the employer can be made: to reimburse the unused advance paid to the employee on account of wages; to pay off an unspent and timely not returned advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases; for the return of amounts overpaid to the employee due to counting errors, as well as amounts overpaid to the employee, if the body for consideration of individual labor disputes recognizes the employee's guilt in non-compliance with labor standards or idle time; upon dismissal of an employee before the end of the working year, on account of which he has already received an annual paid leave, for unworked days of leave. Deductions for these days are not made if an employee leaves, for example, in connection with the liquidation of an organization, a layoff of staff, or with the conscription of an employee for military service, recognition of an employee as completely incapacitated for work in accordance with a medical report, the onset of emergency circumstances

    Pavel Petreikin

    Am I obligated to do work if it is not included in my job duties, but. the head of the department obliges with an order, and in case of non-fulfillment, a fine of 50% of the salary ???

    • Lawyer's answer:

      You are not obliged to perform work that is not included in your job duties, since in accordance with the employee has the right to perform work stipulated by the employment contract, and the employer is prohibited from demanding work from the employee that is not stipulated by the employment contract. As for the fine, firstly, the fine is not a disciplinary sanction, and by virtue of Art. 192 of the Labor Code should not apply. Second, the overlay disciplinary action for refusal to perform work that is not part of the employee's job duties, is illegal. Thirdly, Article 137 of the Labor Code defines an exhaustive list of cases in which the employer can deduct from the employee's wages, which does not include the imposition of a fine for failure to perform a certain job. If you do not want to do someone else's work, then use Articles 379 and 380 of the Labor Code, according to which you can, by notifying the employer in writing, refuse to perform work that is not related to your job responsibilities.

    Zhanna Nikitina

    Is it eligible to deduct money from an employee's salary to create a reserve vacation fund for this employee?

    • Lawyer's answer:

      It's illegal. All these funds, as well as others, which he deems necessary to create, the employer creates independently. Such deduction from wages may be possible, but only with the voluntary expression of the will of the employee himself. However ... which of the workers, being in a sober mind and a bright memory, will do this? The employer has the right, and, in some cases, and is obliged to make deductions from the employee's wages only in strictly defined cases stipulated by law. These include: Withholding income tax; Deductions on executive documents. Deductions on the basis of Article 137 of the Labor Code of the Russian Federation: to reimburse the unearned advance paid to the employee against wages; to pay off an unspent and timely not returned advance payment issued in connection with a business trip or transfer to another job in another locality, as well as in other cases; for the return of amounts overpaid to the employee due to counting errors, as well as amounts overpaid to the employee, if the body for consideration of individual labor disputes recognizes the employee's guilt in non-compliance with labor standards or idle time; upon dismissal of an employee before the end of the working year, on account of which he has already received an annual paid vacation, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for by paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of the Labor Code of the Russian Federation. In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to make a decision to deduct the employee from the salary no later than one month from the date of the end of the period established for the return of the advance payment, repayment of debt or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amount of the deduction. Wages overpaid to an employee (including in case of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be collected from him, except for the following cases: counting error; if the body for considering individual labor disputes has found the employee to be guilty of failure to comply with labor standards or simple; if the salary was paid to the employee in excess in connection with his illegal actions established by the court.

    Diana Morozova

    I took a vacation in advance, but I had to quit, they demand to return part of the vacation pay, can I work this amount?

    • Ideal when the employee will work for a while after the vacation. Then, having accrued his salary, the accountant will offset the unearned amounts and adjust the accrued taxes. But another situation is also possible: the employee does not return ...

    Oksana Ivanova

    how to be ?. Hello! please tell me what to do in this situation ... I work in one large company as a sales consultant, everything was fine, everything seems to be fine, but recently I accidentally dropped 2 monoblocks from the window, the company has a markdown store and they were sent there at the same time they said that I should pay for their markdown. for these 2 monoblocks I was counted 30,000 rubles. So, they deduct 10,000 from me every month, everything seems to be fine, when suddenly they tell me that one of the monoblocs was sent to the service center, and that something is wrong with it, and now they want to deduct from me the repair of the monoblock, or pay the difference and say you can take it for yourself. the question is, can the company deduct something else from me? After all, when they discounted the monoblock, they did not find anything else and I paid only for its dents and not large defects that are visible to the naked eye. further, did I have to pay for them at all, because I did not drop them on purpose, but the goods are in an open display and everyone can drop them. please explain the answer. thanks in advance!

    • Lawyer's answer:

      It is possible to return the overpaid amount of wages only in court. Indeed, according to Art. 137 of the Labor Code of the Russian Federation, funds can only be withheld from the wages of employees working in the organization at the time of the identification error. Since with a resigned employee employment relationship terminated, the specified provisions of the labor legislation do not apply to it. That is why it is possible to collect money only in the manner and under the conditions stipulated by civil law. Only through the court can they recover, but is this money worth it for them, Ch. 60 "Obligations due to unjust enrichment" Civil Code RF.

    Lydia Zaitseva

    Does the organization have the right to demand the return of the issued calculation? the accountant counted incorrectly, but missed it after 7 months

    • Lawyer's answer:

      Everything is completely illegal. Since, firstly - Deductions from the employee's salary can be made by the employer only on the grounds provided for in Article 137 of the Labor Code. So, according to the norms of this article, the amount of overpaid wages can be withheld from the employee if the accountant made a counting error. A counting error should be understood as errors made in the calculation of wages, but not in its double calculation, for example, if the wages were received at the cash desk and the second time it was credited to the salary card, and even more so, the calculation of wages and vacation pay at the same time is not countable a mistake, and inattention in this case to make deductions from an employee is unlawful. secondly, in accordance with article 137 of the Labor Code, the employer has the right to decide on withholding the overpayment from the employee's salary no later than one month from the date of the expiry of the period established for the return of incorrectly calculated payments, and provided that the employee does not dispute the grounds and amount of the withholding. Thus, at least they had to notify you about this in writing, and at the same time attaching a commission act to this notification, confirming that the overpayment occurred precisely as a result of a counting error. thirdly, when withholding overpaid wages, they for some reason firmly forgot about the norms of Article 138 of the Labor Code, which states that the total amount of deductions in the payment of wages cannot be more than 20 percent.

    Eduard Proshchalygin

    Tell me please. How to be on vacation pay. My salary was incorrectly calculated at the enterprise. paid 2.5 times more than they should have. Now the accountant decided to keep. And I received 15% of my salary for October. The horror is that I found out about it only after I saw my salary. Did the accountant have the right to do this? After all, in fact, I was left without money. Is this my fault? Why should I pay for this.

    • Lawyer's answer:

      Everything is completely illegal. Since, firstly - Deductions from the employee's salary can be made by the employer only on the grounds provided for in Article 137 of the Labor Code. So, according to the norms of this article, the amount of overpaid wages can be withheld from the employee if the accountant made a counting error. A counting error should be understood as errors made in the calculation of wages, but not in its double calculation, for example, if the wages were received at the cash desk and the second time it was credited to the salary card, and even more so, the calculation of wages and vacation pay at the same time is not countable a mistake, and inattention in this case to make deductions from an employee is unlawful. secondly, in accordance with article 137 of the Labor Code, the employer has the right to decide on withholding the overpayment from the employee's salary no later than one month from the date of the expiry of the period established for the return of incorrectly calculated payments, and provided that the employee does not dispute the grounds and amount of the withholding. Thus, at least they had to notify you about this in writing, and at the same time attaching a commission act to this notification, confirming that the overpayment occurred precisely as a result of a counting error. thirdly, when withholding overpaid wages, they for some reason firmly forgot about the norms of Article 138 of the Labor Code, which states that the total amount of deductions in the payment of wages cannot be more than 20 percent. So, if I were you, I would write to the head of the organization with a request for additional accrual of 65% of wages, since in accordance with Article 138 of the Labor Code of the Russian Federation, the amount of deduction could not be more than 20% at a time., You can also list all other facts of violations in your application. committed against you.

    Vladislav Yankov

    What should I do if I do not want to sign a trade secret agreement? 2 months after my employment, they brought me an agreement on non-disclosure of commercial secrets. I was confused by several formulations that whether or not the fact of disclosing information will be proven, the employee will be fined 10 minimum wages. I refused to sign this agreement. And she asked me to take my own version of the contract in order to consult with a lawyer. I was refused. What to do and how to act in this situation? If I am threatened with dismissal ...

    Zinaida Pavlova

    Can an LLC lower salary by reimbursing money to the budget ?. LLC spent 3 billion rubles from the city budget, in this regard, they want to lower the wages of employees by 25-30%, at the expense of returning this money to the budget, can you do this?

    • Lawyer's answer:

      Alina, in accordance with Article 3 of the Federal Law of the Russian Federation No. 14-FZ of February 8, 1998 "On Limited Liability Companies" (hereinafter referred to as the Law), the company bears responsibility for its obligations with all property belonging to it. And according to article 44 of the Law, members of the board of directors ( supervisory board) of the company, the sole executive body (head) of the company, members of the collegial executive body companies, as well as the manager, are liable to the company for losses caused to the company by their guilty actions (inaction), unless other grounds and amount of liability are established by federal laws. That is, they will not be liable for transactions that caused damage to society if it is proved that they acted in the public interest within the limits of reasonable entrepreneurial risk, i.e. when there were real, calculable reasons to expect a positive result. In the event that responsibility is assigned to several persons, then their responsibility to society will be joint and several in accordance with Art. 323 of the Civil Code of the Russian Federation. At the same time, members of the board of directors (supervisory board) of the company, members of the collegial executive body of the company, who voted against the decision that caused damage to the company, or did not take part in the vote, are not liable. If the waste of budgetary funds by an LLC was the result of evasion from accounting in the manner prescribed by the legislation of the Russian Federation and regulations of the bodies regulating accounting, distortion of financial statements and failure to comply with the deadlines for their submission and publication, then in accordance with Art. 18 of Federal Law No. 129-FZ criminal or administrative responsibility borne by the head and / or other persons (for example, the chief accountant). Let the head of your LLC not be mistaken on his own account. Indeed, according to Art. 6 of the Law, in any case, the heads of organizations are responsible for organizing accounting in organizations, observing the legislation when performing business operations. In essence, the measure planned by the head of the LLC indicates not a decrease in the wages of the employees of the LLC, but about their deduction from wages, which would be a direct violation of the requirements of the articles. 137 and 138 of the Labor Code of the Russian Federation. Thus, a decrease in wages to employees due to the waste of budget funds by an LLC will be unlawful and, if this happens, you will have the right to apply for the restoration of violated rights to the labor inspectorate in Moscow and / or the prosecutor's office.

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's wages to pay off his debts to the employer can be made:

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

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

for the return of amounts overpaid to the employee due to counting errors, as well as amounts overpaid to the employee, if the body for consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code) Code);

upon dismissal of an employee before the end of the working year, on account of which he has already received an annual paid vacation, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for by paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to make a decision on deduction from the employee's salary no later than one month from the end of the period established for the return of the advance payment, repayment of debt or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amount of the deduction.

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

counting error;

if the body for the consideration of individual labor disputes recognized the employee's guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code);

if the salary was paid to the employee in excess in connection with his illegal actions established by the court.

Commentary on Art. 137 of the Labor Code of the Russian Federation

1. The employer does not have the right to make deductions from the wages of employees at his own discretion and in the amount determined by him. The list of permissible deductions (for example, taxes, fines, alimony, etc.) and the procedure for their production are established by the Labor Code and other federal laws.

2. As a general rule, salaries paid to an employee in excess may not be collected from him by the employer, with the exception of cases established by law.

Second commentary on Article 137 of the Labor Code

1. The deductions from the employee's wages, which are made in cases provided for by other federal laws, primarily include tax deductions.

On January 1, 2001, the Tax Code of the Russian Federation entered into force, the original version of which was significantly amended by Federal Law of December 29, 2000 N 166-FZ (SZ RF 2001. N 1 (Part II). Art. 18 ). In accordance with the Tax Code of the Russian Federation, the tax rate on personal income is set at 13%, unless otherwise provided by the Labor Code.

2. Other cases stipulated by federal laws, when deductions from wages are allowed, include: deductions under executive documents when an employee is serving correctional labor; collection of alimony for minor children; compensation for harm caused by the employee to the health of another person, and in the event of the death of this person - to family members who suffered damage in connection with the death of the breadwinner; compensation for damage caused by a crime, and other cases directly specified in the laws. In these cases, the employer is obliged to comply with the decision of the judicial authority.

3. The Code protects wages from unjustified deductions by establishing an exhaustive list of cases when the employer has the right, at his own order, to make them out of the wages owed to the employee. This list includes a number of grounds previously provided for in Art. 124 of the Labor Code of the Russian Federation and newly introduced ones. Moreover, in all cases, the purpose of such deductions is the same - to pay off the employee's debt to the employer. The employer has the right to make deductions: for the return of the advance payment that has not been worked out by the employee, given to him on account of his wages; to pay off an unspent and timely non-refunded advance received by the employee in connection with a business trip or transfer to work in another locality (in other cases, the employee receives on account the sums of money that were not spent and not returned); to recover amounts overpaid due to counting errors.

Among the grounds that give the employer the right to make deductions from wages, the Code includes the return of overpaid wages to the employee in case of admission of his guilt in non-compliance with labor standards or simple, when the employee's guilt is established by the body for considering individual labor disputes.

In all of the above cases, the employer has the right to make deductions only within a specified period of time - no later than one month from the date of the end of the period established for the return of the advance, repayment of debt or incorrectly calculated payments. Deductions within this period are allowed if one more condition is met - the employee does not dispute the grounds and amounts of deductions.

4. As an independent basis for deductions from the employee's salary, as before, the Code provides for the dismissal of the employee before the end of the working year on account of which he has already received annual paid leave, for unworked vacation days. At the same time, a number of exceptions are provided when no deductions are made. As a new basis, dismissal is provided for. Other exceptions, as before, include dismissal due to: liquidation of an organization or termination of activities by an employer who is an individual (clause 1 of article 81); reduction in the number or staff of the organization's employees (clause 2 of article 81); the employee's inconsistency with the position or work performed due to the state of health in accordance with the medical report (subparagraph "a" of clause 3 of article 81) is now not included in the number of grounds for exempting the employee from deduction from the wages due to him, since this basis for dismissal is not provided in the new edition; with a change in the owner of the organization's property (in relation to the head of the organization, his deputies and the chief accountant); conscription of an employee to military service or sending him to an alternative civilian service replacing it (clause 1 of article 83); reinstating an employee who had previously performed this work at work, by decision of the state labor inspectorate or the court (clause 2 of article 83); recognition of the employee as completely incapacitated for work in accordance with the medical report (clause 5 of article 83); the death of an employee or employer - an individual, as well as the recognition by a court of an employee or employer - an individual as deceased or missing (clause 6 of article 83); the onset of extraordinary circumstances preventing the continuation of labor relations if this circumstance is recognized by a decision of the Government of the Russian Federation or a government body of the corresponding constituent entity of the Russian Federation (clause 7 of article 83). In the new edition, the above exceptions were also supplemented by dismissal under clause 8 of Art. 77 of the Labor Code of the Russian Federation.

Dismissal on the initiative of an employee valid reasons(in connection with admission to school, transition to retirement and in other cases) now does not apply to exceptions when deduction for unworked vacation days is not made.

5. A new basis, giving the employer the right to make deductions from wages at his own disposal, is recognized as excessive payment to the employee in connection with his illegal actions. At the same time, the employer can carry out the retention only if the employee's illegal actions are established by the court.

6. It is not allowed to deduct from the employee's wages by order of the employer in cases other than those provided above. So, the employee cannot be charged wages that were paid to him in excess due to the incorrect application of laws or other regulatory legal acts, for example, the amount of the rate (salary) for staffing table or scheme official salaries; the tariff category is incorrectly determined, etc.

7. The commented article does not contain one more ground for deduction from the employee's salary by order of the employer, provided for by the Code. This is the recovery from the employee of the amount of damage caused through his fault, which does not exceed the average monthly earnings (see the commentary to Art. 248).

1. Deductions from the employee's wages can be made in cases established by law, i.e. regardless of the will of the employer, and by his decision. Article 137 of the Labor Code of the Russian Federation determines the grounds for deductions made by the decision of the employer to pay off the employee's debt, and contains an exhaustive list of such grounds.

It should be emphasized that the employer has the right, but not the obligation to make deductions. This directly follows from Part 2 of Article 137 of the Labor Code of the Russian Federation.

2. The grounds and rules for deductions from wages of an employee are established by the Labor Code in accordance with ILO Convention No. 95. Article 8 of the Convention provides that deductions from wages are allowed under the conditions and within the limits prescribed by national legislation or determined in collective agreements or decisions arbitration courts... Workers should be advised of the conditions and limits of such deductions.

3. It is necessary to distinguish from deductions the recovery of the amount of damage caused by the employee (see comments to Art. 248).

4. Along with deductions carried out by order of the employer and aimed at paying off the employee's debt, there are deductions made on the basis of federal laws. They are aimed at fulfilling the duties of the employee to the state or other persons. Applicable legislation the possibility of withholding taxes on income of individuals, administrative fines, fines as a criminal punishment, certain amounts (part of wages) when serving a sentence in the form of correctional labor, sums of money by a court decision (a writ of execution) has been established.

5. Article 137 of the Labor Code of the Russian Federation establishes the procedure and conditions for withholding. First, the employer must comply with the established deadline - a month from the date of the end of the deadline established for the return of the advance payment, repayment of debt, etc. Secondly, there is no disagreement with the employee about the grounds and amount of deductions.

6. A particular difficulty in practice is the question of determining the presence (absence) of a counting error.

A counting error should be understood as an error in arithmetic operations when calculating the amounts due to be paid, as well as other technical errors (typos, misprints, etc.). Incorrect application of the relevant legal provisions is not a counting error.

7. By the decision of the employer, the amounts overpaid to the employee as a guarantee payment in case of non-fulfillment of labor standards or idle time may be withheld. This is possible in the event that the individual labor dispute resolution body establishes the employee's guilt for failure to comply with labor standards or for idle time (see also the commentary to Articles 155, 157).

8. Amounts paid to the employee as vacation pay may be withheld in the event of his dismissal before the end of the working year for which the vacation was granted. The exception is the grounds for dismissal at the initiative of the employer, not related to the employee's guilty behavior (clauses 1, 2, 4, part 1 of Article 81), and dismissal due to the employee's refusal to transfer to another job, which is necessary for him in accordance with a medical certificate issued in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation, or the employer's lack of appropriate work (clause 8, part 1 of article 77).