Deposited wages

In each organization, there are situations when some of its employees for certain reasons do not have the opportunity to receive a monetary reward for their work in the time required for payment. In this case, such amounts shall be subject to return to the servicing bank and accounted for as a deposited salary.

Article 136 of the LC RF approved the provisions according to which the payment of money to employees of the organization can be made by the employer using two different methods:

- non-cash transfer of wages to individual accounts opened by employees in the servicing bank;

- cash payments made from the cash register held by the enterprise.

It is the responsibility of any organization to draw up a limit on the balance of cash. The size of this value is determined at the beginning of the annual period and is agreed with the servicing bank. The limit of the balance indicates the amount of money that the company has the right to keep in its cash register. Keep cash in the safe at the end of the working day exceeding the amounts agreed with the bank is prohibited. The exception is the target amount. These include the funds that the enterprise issues as benefits for state social insurance, as well as scholarships and wages. The balances of outstanding amounts for these purposes may exceed the amount of the approved limit for a period that is three days (workers). When this period is over, the funds are refunded to the bank servicing organization. Violation of this rule provides for imposing penalties on the enterprise and its leader.

The deposited wages that arose after the expiration of a three-day period for the payment of material remuneration for work are determined by the settlement payroll. If there is no signature of the employee's name in front of him, then in this column a note is made about the return of the unclaimed amount. The cashier, after the end of the period during which the salary was payable, performs the following actions:

- puts the inscription "deposited" opposite the names of the employees who did not appear;

- reconciles the funds taking into account their arrival and delivery;

- at the end of the payroll indicates the amounts that made up the deposited salary and paid;

- draw up a register of funds to be returned to the servicing bank;

- draws up a cash order for expenditure, which indicates the amount of actual payments related to remuneration for work.

The deposited salary is subject to delivery to the bank on the next working day after the period of its storage has expired. This amount is reflected in the expenditure order.

The deposited salary is fixed in a special register. This document must contain the number assigned to the employee by the time table, Employee, as well as unclaimed by him the amount of material remuneration for labor.

The duties of the cashier also include the maintenance of the book, which takes into account all the participants. This document is set up separately for each year.

The deposited salary, the posting in accounting for which transfers unclaimed amounts to the credit of the account of the seventy-sixth, is issued to the employee upon his first request, with a debit of the same account. The procedure for obtaining unpaid wages in a timely manner can be preceded by both the oral appeal of the employee and his written application. According to the norms of Article 196 of the Civil Code of the Russian Federation, the general period of limitation of actions is a three-year period. It is at this time that the employee has the right to receive his wages. If the employee of the enterprise has not claimed the amounts intended for him, then these funds are attributed to the financial results of the organization.