Sometimes employees come to the accounting department and ask to transfer part of their salary to repay the loan, to their ex-wife (without a writ of execution) and for other purposes. And accountants doubt whether they are obliged to fulfill such requests, and if so, whether there are any restrictions on the amount transferred to third parties.

Are you obligated to comply with the employee's request?

Transferring money to someone at the request of an employee is your right, not an obligation. Your responsibility is to transfer the employee's salary to his bank account in the manner specified in the employment contract, or pay the salary in cash. But if the manager gave the command to fulfill the employee’s request, of course, you have nowhere to go.

Of course, this is additional work for you. Especially if all employees have accounts in the same bank and you transfer money to them in one payment as part of a salary project. In addition, for transferring money to third parties, your organization will pay a bank commission, which will then have to be collected from the employee.

How much can you transfer to third parties?

There are no restrictions on the amount of transfers. After all, this is not a deduction from an employee’s salary by order of the employer or on the basis of executive documents in Articles 137, 138 of the Tax Code of the Russian Federation, and the employee’s disposal of his salary. So if an employee asks to transfer to someone 100% of his salary due to him after withholding personal income tax and other mandatory payments (for example, alimony, compensation for material damage by decision of the employer), feel free to do it.

What should be in an employee application

The employee must draw up an application addressed to the head of the organization in any form. It must contain the following information:

• what amount is to be transferred to third parties (you can specify a fixed amount or a percentage of the wages due);
• from which payments will be transferred in favor of third parties: only from the salary or from other payments due to the employee (bonuses, sick leave payments, etc.);
• at what point to withhold and transfer amounts due to third parties:

• <или>only when paying advance salary;
• <или>only upon payment of the final salary payment;
• <или>every time money is paid to an employee;

• over what period transfers will be made to the specified persons;
• the direct recipient of the money and his bank details;
• basis for transfer to third parties (for example, repayment under loan agreement No....). This will be useful to you when filling out the payment form. Although if the employee does not indicate this information, you can simply write in the payment purpose field: “For Ivan Ivanovich Ivanov.”

In addition, the employee must agree in the application that the bank’s commission for transferring funds will be deducted from his salary. If the commission is paid at the expense of the organization, then you will not be able to include it in expenses in order to reduce income tax. In addition, this commission will be the employee’s income from which personal income tax must be withheld. subp. 1 item 2 art. 211, paragraph 16 of Art. 270 Tax Code of the Russian Federation.

to CEO
LLC "Motor-west"
Epifanov O.A.
from Spiridonov E.V.

STATEMENT

Please transfer part of my salary in the amount of 6150 rubles. to repay the loan under agreement No. 6852 dated February 1, 2012.

I request that the transfer be made on the day of the final salary payment for 5 months starting from 03/01/2012.

Details for transfer:

Recipient bank: Russian Bank CJSC
BIC 044584152
TIN 7710058547 / KPP 775001001
Correspondent account 30101810700000000171
Current account 40702810000000000111
Recipient: Russian Bank CJSC

I agree with the deduction of bank commissions for transferring payments from wages.

Spiridonov E.V.

By the way, when transferring money at the request of an employee, the following unexpected situations may well arise:

• <или>the amount of payments to an employee in a particular month is not enough to transfer to third parties in the amount that the employee indicated in the application.

This shouldn't worry you. You list as many as you can. The employee learns about the occurrence of such a situation from the pay slip. Art. 136 Labor Code of the Russian Federation, although we still advise you to inform him about this in advance;

• <или>Due to your error, amounts intended for transfer to third parties were sent to the wrong details. In this case, if an error is detected, you must transfer the money to the correct details as quickly as possible in order to fulfill your obligation to pay wages. And only then try to return the erroneously transferred amounts.

WE WARN THE EMPLOYEE

The accounting department of the employing company is not obliged track the timely receipt of payments to third parties specified by the employee. The employee must monitor this himself and inform the accounting department if the money has not reached the recipient.

And we advise you to be extremely careful when filling out the details. After all, if, through your fault, the payment does not reach the recipient, this may be regarded by the employee as a violation of the terms of payment of wages. And, accordingly, he can claim compensation Art. 236 Labor Code of the Russian Federation. In addition, if we are talking about a loan, the employee may demand reimbursement of the amounts of fines and penalties he paid to the bank for late payment. Art. 235 Labor Code of the Russian Federation.

In order for the employee to see that the money has been transferred at his request, you can give him a copy of the payment slip.

How to fill out a payment form correctly

In the “Payment purpose” field of the payment Necessarily indicate for whom you are making the transfer.

This is necessary so that the recipient can correctly identify the payer and take the money into account, for example, to repay a loan.

It is also advisable to indicate that the deduction is made from wages. If you do not do this, then during an on-site audit, these amounts may be regarded by tax authorities as additional income for the employee and, accordingly, included in the personal income tax base. Although the tax court will not support Resolution 7 AAS dated 03/02/2009 No. 07AP-1034/09.

The “Payment purpose” field of a payment order can be formatted as follows.

Payment under loan agreement No. 6852 dated 02/01/2012 for Spiridonov E.V. (from wages for February 2012)

Purpose of payment

How to reflect salary transfers to third parties in accounting

The deduction of the amount from wages for transfer to third parties is reflected in the debit of account 70 “Settlements with personnel for wages” and the credit of account 76 “Settlements with various debtors and creditors”. Since this is not your counterparty, we recommend opening a subaccount for account 76, for example, “Settlements based on employee statements.”

The deduction of the bank's commission for transferring payments is reflected in the debit of account 70 and the credit of account 73 “Settlements with personnel for other transactions.”

Despite the transfer of money on behalf of the employee to third parties, personal income tax is withheld and contributions to extra-budgetary funds are accrued from his salary in the usual manner, as when paying the salary to the employee himself. subp. 1 clause 1 art. 223, paragraph 4 of Art. 226 Tax Code of the Russian Federation.

And remember that if, at the request of an employee, you transfer money to another individual, then you will not have the responsibilities of a tax agent to withhold and transfer personal income tax from the amounts sent to him. After all, you are not paying income to this individual.

Is it possible to transfer salary to another person’s card?Many employers have probably asked this question. The answer to this, as well as options for paying salaries, will be discussed in our material.

What is the procedure for transferring wages to a bank card?

In accordance with the provisions of Art. 136 of the Labor Code of the Russian Federation, the employer has the right to pay wages in 2 ways:

1. In cash by issuing through the cash register.
2. By cashless transfer to a bank card.

In this case, the bank to which the employee’s salary will be transferred can be selected:

1. Employer. In this case, the entire staff of the company centrally receives wages in one bank (this is reflected in the collective or labor contract, and when hiring new employees, they fill out an application for a bank card).

Example

Ivanov S.V. was hired by Rassvet LLC, which entered into an agreement with the credit institution PJSC BANK for servicing employee salary cards. Ivanov S.V. should fill out an application to open an account with PJSC BANK, after which he will begin to receive his salary on the card.

1. An employee. In order for wages to be paid to an employee’s personal card, it is necessary to fill out an application indicating bank and account details.

Example

Petrova A.N. got a job at Lily of the Valley LLC. The employee wants to receive her salary on her card, which she had even before joining Landysh LLC. To do this, she fills out an application in which she asks for the salary to be paid to a personal card and provides its details.

Read about the document that establishes the procedure for paying wages.

NOTE! You cannot prevent an employee from receiving payments to the card of any bank he chooses. In this case, the employee must notify you in writing of his desire to receive a salary from another credit institution, indicating new details no less than 5 days before the salary is paid (Article 3 of Law No. 333-FZ dated November 4, 2014).

Is it legal to transfer wages to someone else’s card?

In practice, the question often arises about the possibility of transferring salaries to someone else’s card. The Labor Code of the Russian Federation states that wages are paid directly to the employee himself, with the exception of situations where a different procedure is regulated by federal laws or an employment contract (paragraph 5 of Article 136 of the Labor Code of the Russian Federation).

International law (International Labor Organization Convention No. 95 of July 1, 1949 regarding the protection of wages) provides for such exceptions as:

• the court's decision;
• desire of the employee (Article 5 of the Convention).

Thus, the very fact of transferring an employee’s salary to someone else’s bank account is permitted by the current legislation. For example, alimony, which is part of an employee’s salary, is unconditionally sent to the alimony recipient’s card on the basis of a writ of execution. Consequently, this once again indicates that there is no prohibition on transferring an employee’s salary to someone else’s card.

It is important to note that the employer has the right to refuse to carry out such operations due to the fact that the norms of paragraph 1 of Art. 421 of the Civil Code of the Russian Federation speaks of freedom of contract: forced registration of any relations between subjects of civil law is not allowed. In addition, such a refusal may be due to the presence in the employment contract or other internal document of the employer of conditions regarding the impossibility of performing these actions.

If the employer is not against such a transfer, then in order to make it, the employee needs to draw up an application indicating the details of the card that he chose for the salary transfer. The application must be submitted no later than 5 working days before the payday.

You can download a sample of such a statement from the link.

NOTE! Wages transferred to a third party are not withheld, since they do not fit the criteria of withholding established by Art. 137 Labor Code of the Russian Federation. This means that the employee can indicate in the application any percentage of the payment amount that he wants to receive on a card that does not belong to him.

The presence of an employee’s statement will help justify the ownership of income received by another person, if we consider the possibility of tax risks arising from such transfers.

Since 2016, the procedure for determining the date of withholding personal income tax from income, including wages, has changed. Details - in the article .

Results

Today, transferring salaries to bank cards is the norm, while all labor payments in cash are gradually becoming a thing of the past. The law does not prevent the transfer of salaries to someone else’s card, but it is necessary to prepare an appropriate document justifying this operation.

The employee wanted the company to transfer his salary to his wife’s card. We will tell you what documents he will need to prepare so that there are no problems with the bank.

The company transfers the salary to the employee himself, but the Labor Code allows you to deviate from this rule (). You can transfer your salary to your wife’s card if three conditions are met.

When is it allowed to transfer salary to your wife’s card?

First, the company agreed to transfer the employee’s salary to his wife’s card. If the manager does not agree, the company has the right to refuse.

Secondly, it is necessary to change the employment contract. In it, state that at the request of the employee, the company has the right to transfer wages to the account of a third party.

Third, the employee must write an application to transfer his salary to his wife’s card. In the application, he must write down the bank details - name, INN, BIC, correspondent account, as well as the spouse’s account number. To ensure that the employee does not make a mistake, ask him to attach a bank certificate with his details to the application.

Sometimes companies ask the employee for a power of attorney that he allows his spouse to receive his salary. But for such a case, a power of attorney is not needed.

A common practice among enterprises of various forms of ownership is to make payments for the wages of their employees using plastic payment cards.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

This form of salary payment makes it easier for the company to transfer funds and helps save on operating costs.

What does the law say?

Regulatory acts

According to the Constitution of the Russian Federation, any labor relations are regulated by law and other legal documents, including the Labor Code, resolutions of the President and Government, and federal laws.

The regulation of the wage system using plastic cards is carried out by the following regulatory documents:

• labor contracts;
• Labor (Article 44,136,73), Civil (Chapter 45,46), Tax Codes;
• Regulations of the Central Bank of the country on the procedure for carrying out non-cash payments by individuals (No. 222 dated 04/01/03) and on the issue (issue) of bank cards and transactions carried out using them (No. 266 dated 12/24/04).

According to an article of the Labor Code of Russia, the employer pays wages to its employees on time and in the amounts established by contracts (collective) and the provisions of the company’s labor regulations, which do not contradict the laws of the country.

The employer must timely issue wages due to employees through the company's cash department or in another way, including through payments to a bank card. The organization transfers money based on the written consent of the employee himself.

The procedure defining the nuances of crediting earnings to a bank card account is not defined by the regulations or laws of the country.

But in any case, the enterprise is obliged to comply with the provisions of the country’s laws (provisions of the Labor Code on the procedure and periods for paying wages, articles of the Tax Code on receiving income and on the peculiarities of tax calculations, the procedure for paying taxes).

This means that the issuance of wages in any form must be made at least 2 times a month, while the employee has the right to receive information in writing about all types of accruals and deductions made from the funds due to him. Failure to comply with the procedure for issuing earnings by the company entails administrative liability in accordance with the country's Code of Administrative Offenses, which is expressed in the imposition of monetary fines or suspension of the company's activities.

Is it necessary?

In accordance with the article of the Labor Code of the Russian Federation, payment to an employee of earned funds must be made at the place of his employment or transferred according to the details provided by him for transfer in accordance with the terms and conditions established by the collective agreement.

Crediting earnings to a bank account in the absence of provisions regulating the transfer of funds in the contract or in the absence of the employee’s will (statement) in writing is a violation of the country’s legislation in terms of the place and methods of payment of earned money.

In the legal sense, the unjustified transfer of an employee’s earnings to a card at a banking institution cannot be considered an issuance of earnings and entails criminal liability.

The provision on the possibility of issuing earned funds by crediting to a bank card must be reflected in the employment contract. Or this procedure can be formalized in an annex (additional agreement) to it, and also recorded in the employee’s personal statement. In such a situation, the employer has a legal basis for the specified method of making payments to employees.

If an employee of an organization refuses to receive a salary through a plastic card, the employer has no legal basis to force him to write a statement of consent. In this case, the employer must take measures to ensure that the employee receives the amount of money earned from the cash register.

Methodology for switching to a card system

The issuance of plastic cards intended for company employees is carried out taking into account the rules regulated by the instructions of the Central Bank of the Russian Federation on the issue (issue) of bank cards and on transactions carried out through payment documents.

The bank and the enterprise sign an agreement specifying specific conditions for opening (card) accounts for company employees and for providing plastic cards.

The signing of a document with the bank is carried out by the company on behalf of the legal organization (for the possibility of further accounting for expenses for the implementation of the card project, service costs (commissions) as part of the organization’s expenses for tax purposes).

Documentation for the bank

To conclude an agreement, the company submits to the banking institution the required package of documents, the list of which is related to the presence of a company current account with this institution.

When an enterprise has a current account with a bank with which it is expected to conclude an agreement on transferring earnings to plastic cards, it is required to provide:

• written consent of each employee to credit money to the card,
• list of company employees,
• salary payment schedule certified by the management of the enterprise,
• personal information about employees,
• information about the responsible employee whose powers include resolving issues that arise when fulfilling the terms of the contract (chief accountant, HR department employee).

If the company is not a client of this bank, the latter has the right to demand the provision of constituent documents and confirmation of the powers of the responsible persons.

In this case, the amount of bank commission will be higher.

Another option involves opening card accounts by employees themselves in banking institutions of their choice. Expenses (for opening and maintaining accounts) are reimbursed by company employees by deducting a commission from the credited salary.

The bank opens a card account for each employee, issues plastic documents and maintains them (service). Bank cards are the property (property) of the institution that issued them and are transferred to the holders for use (temporary).

Staff Alert

The company's management, having decided to begin work on the salary project, issues an appropriate order on the commencement of the non-cash form of remuneration, indicating a specific date.

The order may contain the following aspects of execution of the decision:

• appointment of persons responsible for the implementation of the card system for issuing salaries;
• changes in the regulations regarding the procedure for accrual and payment of earnings;
• changes in job descriptions of accounting employees;
• changes in job descriptions of HR department employees regarding the hiring or dismissal of employees, transfer of relevant information to the bank.

Advantages

The option of receiving earnings through withdrawal to bank (card) accounts, which has become familiar to public and private enterprises, employees and private entrepreneurs, is characterized by positive signs for both parties involved in the process.

For employees

Employees of an enterprise, when receiving earnings in the form of a payment to a bank card, become the owners of certain advantages.

Among them are the following points:

• Cash from the card can be obtained around the clock in any locality where there is an ATM.
• Many banks provide the opportunity to monitor the status of the card balance using the Internet or receive information via SMS messages. Information about each receipt or debit of money is automatically sent to the specified phone number.
• There is the possibility of monthly automatic debiting of money to pay off utility bills.
• Most banks, along with a salary card, issue a free credit card with a certain cash limit.
• Obtaining any type of loan from this bank will be easier if there is official confirmation of the client’s solvency and profitability.

For the employer

Enterprises that have switched to paying wages using bank cards note the undoubted advantages of this payment system.

The need to ensure the safety of large sums of money during transportation and payment is eliminated.

This argument is very relevant for organizations that have separate divisions. The release of work units will allow for some optimization of the enterprise staff. The overall efficiency of labor resources increases, since working hours do not include visiting the cash register.

How to transfer salary to an employee's bank card

The procedure for an enterprise to credit earnings to an employee’s card account is regulated by the regulations approved by the Central Bank of the country on conducting non-cash payments.

In one bank

To credit money (earnings), the employer prepares a payment order for one total amount with a register attached (in 2 copies).

It should list:

• details of the recipient bank;
• last names, first names, patronymics of the employer's employees,
• employee account numbers,
• amounts to be transferred for each employee.

The register is signed by authorized persons and certified with the company's seal, or the register can be issued electronically using an electronic signature. The total amount in the register must match the total value of the payment document.

The date of crediting funds to cards belonging to the same banking institution where the employer’s current account operates will be the date the payment document arrives at the banking institution.

An extract, an order and a register (with marks of acceptance) are documents confirming the fact of withdrawal of money from the employer’s account and crediting to the employees’ card accounts.

In different banks

If employees have accounts intended for receiving salaries in different banks, the procedure for transferring money differs from the above only in the need to prepare several payment documents (orders) indicating the required recipient banks.

When transferring salaries to the card of one employee, there is no need to create a register.

In the payment order, in the “Recipient's Account” column, the number of his individual account is indicated. At the request of the employee, it is possible to transfer earnings to his personal savings account. To do this, the employee must provide the employer with an application indicating the bank details for the transfer.

To someone else's card

Crediting wages to another person's account is not prohibited by law. But the conditions for transferring employees’ money to bank cards of other persons must be stipulated in the employment agreement, and employees must provide a written application-order. The application must indicate the passport details and bank details of the person to whom the money is to be transferred, as well as the duration of the payments.

The bank may charge a fee for transferring money to someone else's card.

Therefore, the application should specify the employee’s consent to withhold a commission from the money accrued to him.

Accounting entries

Costs for reimbursement of services of credit institutions are taken into account among other expenses and are reflected in the debit and credit of the “Other expenses” and “Settlements with other debtors and creditors” accounts, respectively. The transfer of earnings is carried out by postings between the accounts “Settlements with personnel for wages” and “Settlement accounts”. Withdrawal of funds from the company account is carried out by posting to the debit of 57 and credit of 51 accounts.

Before submitting documents to the banking institution for making transfers to employees' bank cards, the employer makes the deductions required by law.

Including:

• Company employee income tax (NDFL), withheld from accrued income when it is actually paid. Along with the payment order for crediting salaries to card accounts, an order for payment of personal income tax to the budget must be sent to the bank. Otherwise, the employing organization will be subject to a fine (according to the Tax Code of the Russian Federation).
• Insurance contributions for compulsory social insurance, which must be paid to the budget monthly no later than the 15th day of the month after the reporting month.

Is it possible to transfer salary to another person’s card or is this strictly prohibited? Similar doubts sometimes arise among HR specialists and accountants involved in payroll. The answer to this question requires a more detailed consideration of the provisions of the law and an analysis of existing practice.

Mechanism and legal basis for non-cash salary transfers

In Art. 136 of the Labor Code of the Russian Federation provides for the following approaches to payment of wages:

• cash withdrawal through the company's cash desk;
• transfer to the employee's card.

In the second case, the right to choose a credit institution to service payroll settlements arises:

1. The company - if there is a provision in the labor or collective agreement on centralized servicing of all employees in one bank using its plastic cards. At the same time, simultaneously with applying for a job, an individual writes an application for the transfer of wages to the appropriate card.

Example 1

Eremeeva R.I. was accepted to work at Zakat JSC, which has an agreement with Good Bank JSC to service salary cards. Citizen Eremeeva R.I. was asked to write an application for a card at this credit institution, after which the earned funds will begin to be transferred to her.

1. At the request of the employee and if he has a bank card, after he has written the appropriate application, money can be transferred to it.

Example 2

Izmailova E.P. is enrolled in the staff of Voskhod LLC, and she has a bank card that she opened earlier, on which she would like to receive wages. When applying for a job, she writes an application with a request to transfer the funds due to her to this account.

The procedure for transferring wages to a third party card

In reality, the question of transferring an employee’s salary to a third-party card often arises. If we turn to the norms of the Labor Code of the Russian Federation, then it involves transferring money directly to the employee. At the same time, there are specific situations that are regulated by federal laws and employment contracts.

For example, International Labor Organization Convention No. 95 of 07/01/1949 allows exceptions to the general rule:

• if there is a court decision ordering the transfer of funds to another person;
• the employee’s will to transfer wages to the account of another citizen.

It turns out that the law allows the possibility of sending a citizen’s salary to an account belonging to another person. Thus, alimony payments are transferred directly to the recipient’s account. At the same time, the employer has the opportunity not to agree to such conditions on the basis of clause 1 of Art. 421 of the Civil Code of the Russian Federation, which presupposes the conclusion of an agreement by free expression of will, excluding coercion between the participants. In addition, another reason for refusal to carry out such operations may be the presence of relevant restrictive norms in the company’s labor or collective agreement.

But if the employer is not against transferring the employee’s salary to someone else’s card, the latter just needs to write a statement indicating the account details for the transfer. This document will help identify for tax purposes the source of income received by another person - the account owner.

***

The use of a non-cash method of issuing salaries has recently become a standard, gradually replacing the receipt of funds in cash. The transfer of earned funds by an employee to the account of another person does not contradict the law, but requires the presence of an appropriate supporting document received by the employer from the employee.