Transferring wages to an employee’s card is regulated by Article 136 of the Labor Code of the Russian Federation, which obliges the employer to pay wages at the place where the employee performs the work, that is, if translated from legal language into Russian, the payment is made in cash at the employer’s cash desk, namely where the employee works. But most often wages are paid by bank transfer.

And Article 136 of the Labor Code of the Russian Federation tells us that “it is paid to the employee, as a rule, at the place where he performs the work or is transferred to the credit institution specified in the employee’s application, on the terms determined by the collective agreement or employment contract.”

The employee has the right to change the credit institution to which the wages should be transferred by notifying the employer in writing about the change in the details for transferring the wages, but no later than five working days before the day the wages are paid.

The place and timing of payment of wages in non-monetary form are determined by a collective agreement, local regulations of the employer or an employment contract.

So, the transfer of wages to the employee’s card, namely to what account, is decided by the employee himself, and not by the employer.

It is illegal for an organization to have a salary project and force all its employees to join this particular salary project. Over many years of working in human resources, I had to face a situation where, when hiring an employee, I had to say: “Let’s decide with you the issue of how to process wages. The employee lays out bank cards on the table like a fan and asks: “Which bank do you have a salary project with, let’s select a card. I still have a card from each employer, I didn’t close the card and there was some money left in the account. Therefore, let’s choose the bank whose bank card I have available, I don’t need another card.”

Now, when hired, an employee already has a bank card on which he is ready to receive wages.

Labor legislation says that this is the employee’s money, it is he who decides how it is more convenient for him to receive it, in which bank and to which personal account. At the same time, the employee has the right to change the banking organization by notifying the employer only 5 days before the day before the transfer of wages.

A situation may arise when an employee has several bank cards from different banks, on one card he has a loan and it is convenient for him to have the bank write off a certain amount from his personal account, with the second card it is convenient for him to travel abroad, another card is from Sberbank, whose ATMs are located on every corner and it’s convenient for me to use the map in my current life. Therefore, the employee asks that wages for one period be transferred to one card, for another period transferred to a second card, and wages for the next period transferred to a third card, and then repeat.

This is the right of the employee and he himself decides to which account his wages should be transferred. And since wages are transferred every two weeks, the employee has the right to change the banking organization every two weeks, the main thing is that he has time, at least 5 days in advance, to notify you about this in writing, indicating the new bank details and the account to which salary needs to be transferred.

The accounting department, in turn, is obliged to transfer the employee’s wages to the exact account that the employee indicated in his application. This condition must be reflected in the employee’s employment contract and he must be aware of his right when changing a banking organization.

Yes, we don’t like accountants when they make unnecessary gestures and refer to the fact that this is not possible, and that it is done only according to the organization’s salary project. But this is not so, the accountant is disingenuous in this case, since any program that automates salary calculations allows you to enter an unlimited number of salary projects and make a choice about which card and which banking organization to transfer the employee’s wages to.

Once again I would like to remind you that this is the employee’s money and it is up to him to decide where to transfer it. Whatever is convenient, we do it for the employee.

Now, when applying for a job, you will not have questions about transferring salary to the employee’s card.

Transition to non-cash payment of salaries

The conditions for paying wages in non-cash form must be specified in the collective or employment agreement (Part 3 of Article 136 of the Labor Code of the Russian Federation). Therefore, if it was previously established in the contracts that salaries are paid from the cash register, amend them. This can be done by approving the amended version of the agreement or drawing up an additional agreement to it.

In addition, the employee must write an application for the transfer of his salary to the card. The application indicates the employee's bank account number. The employee has the right to choose the bank to transfer his salary. He must notify the employer of this in writing no later than five working days before payment of wages. This is stated in Part 3 of Article 136 of the Labor Code of the Russian Federation.

Transfer salaries to employees’ bank accounts at least every six months (Part 6, Article 136 of the Labor Code of the Russian Federation).

Situation: is it possible to pay foreigners salaries in rubles from the organization’s cash desk (without using bank accounts)?

The answer to this question depends on whether the payment of wages is recognized as a foreign exchange transaction or not. If a salary is issued to a person permanently residing in Russia on the basis of a residence permit, this is not a currency transaction (subparagraph “b”, paragraph 6, part 1, article 1 of the Law of December 10, 2003 No. 173-FZ). You can pay your salary from the cash register.

Payment of wages to a foreigner who does not have a residence permit in Russia is a currency transaction (clause 9, part 1, article 1 of Law No. 173-FZ of December 10, 2003). In this case, payments with a non-resident employee must be made only by bank transfer (Part 2 of Article 14 of the Law of December 10, 2003 No. 173-FZ). The fact is that Part 2 of Article 14 of the Law of December 10, 2003 No. 173-FZ provides an exhaustive list of cases when a resident has the right to make settlements with a non-resident in cash. Payment of wages is not included in this list.

As for the Labor Code, its norms can be applied to foreign employees, unless otherwise provided by other legislative acts (paragraph 5 of Article 11 of the Labor Code of the Russian Federation). Therefore, taking into account the requirements of Law No. 173-FZ of December 10, 2003, it is impossible to pay salaries to non-resident employees in cash.

Such clarifications are contained in Rosfinnadzor information .

Attention: if an organization pays a non-resident employee a salary in cash, when checking the organization’s activities, Rosfinnadzor specialists may impose a fine in the amount of 3/4 to 100 percent of the amount of the salary paid in violation of the rules (Part 1 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation).

Advice: An organization has the right to pay a salary in cash to a non-resident foreign employee if the employment contract provides for such a form of payment. However, in this case, disputes with inspectors are possible. The following arguments will help.

The organization establishes the form of payment of wages in the employment or collective agreement (Part 3 of Article 136 of the Labor Code of the Russian Federation). The Labor Code of the Russian Federation also applies to foreign employees (Article 11 of the Labor Code of the Russian Federation). This means that the organization has the right to provide for the payment of wages in cash in the employment contract with a foreigner. In addition, the legislation does not contain provisions obliging foreign employees to open bank accounts to receive salaries. Therefore, issuing a salary to a foreigner in cash is not a violation of the law if this form of payment is provided for by an employment (collective) agreement. This conclusion is found in the determination of the Supreme Arbitration Court of the Russian Federation dated January 27, 2014 No. VAS-19914/13 and the resolution of the Federal Antimonopoly Service of the East Siberian District dated July 4, 2014 No. A69-3060/2013. The Federal Tax Service of Russia, in a letter dated September 3, 2014 No. OA-3-17/2962, confirmed the judges’ conclusions.

Situation: is it possible to issue salaries in cash if, according to local documents, salaries are issued by bank transfer to employee cards?

Answer: yes, you can.

Moreover, even if your local documents provide exclusively for non-cash payments, you do not have the right to force an employee to receive earnings in this way.

You can pay wages by bank transfer only after you have received an application from an employee indicating his bank details. Even when there is no such statement, wages still need to be paid. If you ignore this requirement, the employer will be punished . In addition, employees have the right to stop working if their salaries are delayed for more than 15 days. All this is established by articles 22, 136, 142, 192 of the Labor Code of the Russian Federation.

Therefore, if there is no application, and also when the employer does not have the opportunity to transfer wages by bank transfer, then give the money in another way - in cash. This way you will not violate labor laws and fulfill the obligations of the employer.

Issuing bank cards for salary payments

Bank cards to which salaries can be transferred are:

• settlement (debit);

• settlement (debit) with overdraft.

Using a payment (debit) card, an employee spends money only within the amount in his account.

Using a card with an overdraft, the employee also spends money within the amount in the account. However, if the amount in the account is not enough, then the expenses are covered by the bank. That is, the bank provides an overdraft (credit) to the employee. The terms of the overdraft are stipulated in the agreement with the bank.

Such conditions for the use of bank cards are defined in clause 1.5 of the Bank of Russia Regulations dated December 24, 2004 No. 266-P.

In order to do so, you need to conclude an agreement with the bank for their release (issue) and servicing. An agreement for issuing and servicing a card can be concluded:

• with the bank in which the organization has a current account (the conditions for issuing and servicing cards can be specified in the bank account agreement, in an additional agreement to it or in a separate agreement);

• with a bank of which the organization is not a client.

In addition, employees can get their own bank cards. In this case, the organization does not enter into any agreements with banks, but simply transfers employees’ salaries to their card accounts.

The general procedure for concluding agreements for the issuance and servicing of bank cards is established by the Regulations of the Bank of Russia dated December 24, 2004 No. 266-P and dated June 19, 2012 No. 383-P.

The list of documents required to conclude an agreement for the issuance and servicing of salary cards is established by the bank. Since the card is opened not for an organization, but for an employee, in any case you will need to provide information about employees (photocopies of passports, etc.) (clause 3.1 of Bank of Russia Instruction No. 153-I dated May 30, 2014).

After receiving the issued cards from the bank, they must be distributed to employees against signature.

The procedure for transferring salaries to cards

The procedure for transferring salaries to employee cards depends on whether the salary is transferred to the accounts of one or several employees.

To transfer salaries to the accounts of several employees, submit to the bank:

• register for transferring funds to employees;

• payment document(s).

Documents can be drawn up both in paper and electronic form (clause 1.9 of the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P).

The procedure for accepting, recalling and returning (cancelling) payment documents (including those with registers) is established by the bank. This information must be specified in the agreement with the bank, as well as by posting information at customer service points (clause 2.2 of the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P).

The procedure for submitting and filling out payment documents and the register is established by clauses 1.17, 1.19, 1.24 and Appendix 1 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P.

In the register, indicate in particular the following information:

• about employees to whom funds are transferred;

• about banks in which employees have salary accounts;

• dates, numbers of payment documents, their total number;

• amounts for each employee.

If necessary, in agreement with the bank, additional information can be specified in the register.

This procedure is provided for in subclause 1.19 of the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P.

After transferring money to the employees’ accounts, the bank returns one copy of the register to the organization with a mark of execution. The register and the corresponding account statement indicate that the salary has been credited to the employees’ cards. The total amount of the register must match the total amount of the payment order(s). This conclusion follows from subclause 1.19 of the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P.

When transferring salaries to the account of one employee, there is no need to create a register. It is enough to submit a payment order to the bank.

Payment order

When filling out a payment order for several employees, consider the following features:

• in the “Recipient” field, indicate the name and location of the bank in which the employees’ accounts are opened;

• in the “Amount” field, indicate the total amount that needs to be transferred to employee accounts;

• in the “Purpose of payment” field, indicate the purpose of the payment and make a reference to the date and register number (the entry may look, for example, like this: “Transfer of wages for January 2015 according to register No. 2 dated February 6, 2015”).

Apply these rules regardless of whether the organization transfers salaries through a bank in which the organization has a current account, or through a bank in which employees are serviced, and the organization does not have a current account with it.

If the salary is transferred to the account of one employee, then indicate in the payment order:

• in the “Recipient” field - the employee’s last name, first name, patronymic;

• in the “Recipient's Account” field - the number of his individual account.

This procedure follows from Appendix 1 to the Regulations approved by the Bank of Russia dated June 19, 2012 No. 383-P.

Foreign employees can be either residents or non-residents.

Residents for the purposes of currency control, in particular, are recognized as:

• citizens of Russia (except for those who permanently reside in a foreign country);

• foreign citizens and stateless persons who permanently reside in Russia on the basis of a residence permit.

The remaining individuals are non-residents.

Such rules are specified in paragraphs 6-7 of part 1 of article 1 of the Law of December 10, 2003 No. 173-FZ.

When paying salaries to residents, follow the general rules. And when transferring salaries to non-residents, in the “Purpose of payment” field before the text part you need to indicate the currency transaction code. It can be found in Appendix 2 to Bank of Russia Instruction No. 138-I dated June 4, 2012. This operation corresponds to code 70060 - calculations related to the payment by a resident to a non-resident of wages and other types of remuneration.

The currency transaction code must be enclosed in curly brackets and have the following form: (VO<код вида валютной операции>}.

There should be no spaces inside the curly braces.

Such rules are specified in paragraph 3.2 of Bank of Russia Instruction No. 138-I dated June 4, 2012.

An employee's salary can be transferred to another person's account. But only if this is provided for in the employment contract and the employee has written a statement.

As a general rule, the employer must pay wages directly to the employee (Part 3 of Article 136 of the Labor Code of the Russian Federation). However, the employment contract may provide for a different procedure. Including by transferring money to a third party account. This is stated in Part 5 of Article 136 of the Labor Code of the Russian Federation.

If there is such a condition in the employment contract, the organization has the right to transfer the employee’s salary to the bank account or card of another person (for example, a relative or other family member). To do this, the employee must write a corresponding application.

Deadline for crediting money

The period for crediting money to employee cards depends on the length of the bank’s operating day and on when the organization transferred the money. Specific terms for crediting money must be specified in the agreement for servicing bank cards. As a rule, money arrives at card accounts the next day after the organization transfers it.

Accounting

The accounting procedure for non-cash salary payments depends on where it is received:

• to the bank account in which employee salary cards are opened;

• to individual employee accounts opened by them in different banks.

In the first case, reflect the payment of wages using the following entries:

Debit 76 Credit 51

- money was transferred to pay salaries (based on a statement of debiting money from the organization’s account);

Debit 70 Credit 76

- money was credited to employees’ salary cards (based on the second copy of the register with the bank’s mark on execution).

Account 57 “Transfers in transit” is not used in this situation. It is intended for accounting for money that is to be credited to the organization's current account, but is temporarily not credited to it (Instructions for the chart of accounts). When transferring salaries, the money is transferred not to the organization’s account, but to the bank’s current account.

In the second case, reflect the salary payment by posting:

Debit 70 Credit 51

- the salary is transferred to the employee’s individual account (based on the statement of debiting money from the organization’s account).

An example of reflecting in accounting the transfer of salaries to employees’ bank cards

LLC "Trading Company "Hermes"" transfers employee salaries to bank cards. An agreement for the issuance and servicing of salary cards is concluded with the bank in which the organization has a current account.

The transfer of salaries to bank cards is provided for in the employment contract. Salaries are issued on the 15th (advance of 50% of salary) and on the last day (final payment) of each month.

The total amount of accrued wages to sales department employees for August was 150,000 rubles. Personal income tax is withheld from this amount in the amount of 19,500 rubles.

The Hermes accountant reflected the calculation and payment of wages to employees of the sales department with the following entries.

Debit 76 Credit 51
- 75,000 rub. - money was transferred to pay advance wages to the employees’ bank account (based on a bank statement);

Debit 70 Credit 76
- 75,000 rub. - money was credited to employees’ card accounts (based on the register).

Debit 44 Credit 70
- 150,000 rub. - salaries of sales department employees were calculated;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 19,500 rub. - personal income tax is withheld from the salaries of sales department employees.

When transferring wages for August, personal income tax and the advance previously transferred to employees must be subtracted from its total amount.

The amount due on August 31st is:
150,000 rub. - 19,500 rub. - 75,000 rub. = 55,500 rub.

On the same day (August 31), salaries were credited to the employees’ bank accounts. The following entries were made in accounting:

Debit 76 Credit 51
- 55,500 rub. - money was transferred to pay salaries for August to be credited to the card accounts of employees (based on a bank statement);

Debit 70 Credit 76
- 55,500 rub. - salaries for August were credited to the employees’ card accounts (based on the register).

Tax payment deadline

If an employer transfers wages to employees’ bank cards, personal income tax and insurance contributions must be transferred within the following deadlines:

• Personal income tax - no later than the day following the day of transfer of salaries to employees’ accounts (clause 6 of Article 226 of the Tax Code of the Russian Federation);

• contributions for compulsory pension (social, medical) insurance - no later than the 15th day of the month following the month of accrual of payments and rewards (Part 5 of Article 15 of the Law of July 24, 2009 No. 212-FZ);

• contributions for insurance against accidents and occupational diseases - no later than the 15th day of the month following the month of accrual of payments and remunerations (clause 4 of article 22 of the Law of July 24, 1998 No. 125-FZ).

Let’s say the organization paid the salary for December at the beginning of January next year. In this case, transfer personal income tax and insurance premiums according to the general rules.

Personal income tax must be transferred no later than the day following the day the salary is transferred to the employees’ accounts (clause 6 of Article 226 of the Tax Code of the Russian Federation). That is, in January.

The deadline for paying contributions to compulsory pension (social, medical) insurance is related to the date of salary accrual, and not to the date of its payment. Therefore, contributions from the December salary should be transferred no later than January 15 (Part 5 of Article 15 of the Law of July 24, 2009 No. 212-FZ).

Contributions for insurance against accidents and occupational diseases must be paid no later than the 15th day of the month following the month of accrual of payments and rewards (clause 4 of Article 22 of the Law of July 24, 1998 No. 125-FZ). Thus, contributions from the December salary must be paid no later than January 15.

Since November 2014, the employee has the right to independently choose the bank to which the salary will be received on a monthly basis. Previously, this right belonged exclusively to the employer. The employment contract specified the bank to which the salaries of all employees were received. Now, based on the employee’s application and the drawing up of an additional agreement between the employer and the worker, you can receive your salary on a card from another bank. Today we will talk about how to draw up such a statement and how possible it is.

Why do such situations happen?

Each organization draws up a salary project with the bank under certain conditions. For the company itself, the conditions offered by banks are more interesting, and it often does not take into account the wishes of its workers. The organization transfers funds to a bank account once or twice a month with one payment order, and issues identical bank cards to all its employees.

But the company employee himself may not be entirely comfortable using the proposed bank:

1. Inconvenient location of terminals and ATMs. Many people are accustomed to withdrawing funds or paying various payments through technical devices of banking organizations located near their home or in the nearest shopping center. But the ATMs of the bank chosen by the employer may have an inconvenient location for a particular employee.
2. Office opening hours. Not all banking organizations are ready to work 12 hours a day, seven days a week. Some financial companies have offices open 8 hours from Monday to Friday, which may coincide with your work schedule. Therefore, contacting bank specialists directly can be difficult, which is also a negative factor.
3. The bank has poor performance and its performance becomes illiquid. In this case, the Central Bank warns a specific banking organization about the possible closure of its license. And if you have a bank account with this bank, we also recommend writing an application to transfer your salary to a card of another bank.
4. There are no quality bonuses from participating in the salary project. Many banks offer discounts in the form of reduced interest rates on loans or mortgages for those clients who participate in the salary project. Therefore, a person receiving a salary from a certain bank expects benefits when applying for a loan, but not all banking organizations offer acceptable conditions.

It should be noted that every citizen of the Russian Federation has the right to receive wages from another bank.

How is an application made?

How to transfer salary to another bank?

Transferring your salary to a card account in another bank is possible only upon your application. In this case, such an appeal addressed to the employer is drawn up no later than 5 working days before the expected payment.

It is necessary to fill out a standard form, which can be obtained from the accounting department, or write a handwritten application addressed to the manager with a request to transfer wages to an account opened in another banking organization. The sequence of actions will be as follows:

1. Contact the accounting department to write an application.
2. Compose an application in which you indicate the details of an account opened with a third-party bank. In the future, your salary will be received through this bank.
3. The application is signed by the boss and chief accountant at your enterprise.
4. If necessary, you will need to sign an additional agreement in connection with changes to the employment contract.
5. From now on, the funds will be transferred to another account using your details.

What should you pay attention to here? The main thing is that the employer does not have the right to refuse such a request. According to the law, you can want to change banks at any time. It is your right. If, nevertheless, the employer refuses, referring to the employment contract, demand a written refusal, and with this document you can safely contact the trade union or the prosecutor's office, since such a refusal is unfounded.

Is it worth writing such a statement?

You need to carefully consider whether the change is worth it. Yes, if you are comfortable using another bank, and the employer does not mind at all, then, of course, you should use this service. An organization, as a rule, has a partnership with only one specific bank and, as a result, the salary project is also one. And for the sake of one employee, a salary project transferred to another bank is a utopia.

Therefore, although the company is unlikely to refuse you, you will have to apply for a debit card yourself. And, as a result, you will have to pay an additional fee for servicing the card, account and other conditions, which you can familiarize yourself with directly at the bank of your choice.

Moreover, you will become a debit card holder, not a salary card. And those bonuses that participants in the salary project can receive will not be available to you, i.e. there will be no reduced interest on loans or mortgages. And for your employer, this is additional paperwork for the accounting department, which can cause a certain conflict. Therefore, first weigh the pros and cons.

Maxim Pogorelov

Short answer: It’s good to think about whether this makes sense; if so, write a statement to the employer.

Long answer.

For several months now, Russians have been able to receive their salaries into an account in any bank of their choice. In fact, most workers could do this before (if a specific bank was not specified in the employment contract), but now it has become easier to prove to the accounting department their right to freely choose a bank. Some advice for those who are thinking about changes.

1. Think carefully and determine as accurately as possible Why You Need It. It is quite possible that the bank offered by the employer is not as bad as you think, and that it can be used more effectively than you have done so far. Many clients do not perceive their current salary bank as a full-fledged bank, and, out of long-term habit, withdraw money from the card at the ATM closest to work on the first day after their payday. But in fact, the bank may have special conditions for salary clients, for example, for loans, utility payments and other services. There is a possibility that by properly “setting up” your relationship with your current bank, you will get everything that you have in another, more attractive at first glance, bank.

2. If you decide that another bank offers more interesting terms of service, it is not necessary to receive your salary directly into your account, straining your accounting department. Many employees who are tied to their employer’s salary projects do a simple thing: they set up an automatic transfer of money received into their salary account to a more convenient account in another bank. Others perform this operation manually: when a salary arrives in their account, they receive an SMS, after which in a minute or two, using an application on their smartphone or online banking, they transfer the amount to a more convenient or profitable bank using a ready-made template. By the way, in this case, you can partially use the services of the current salary bank by setting up automatic utility payments, telephone payments, etc. They are usually free.

3. Finally, if no arguments in favor of maintaining the status quo work, and you urgently need to change the bank for depositing your salary, write a statement addressed to the head of the organization and submit it to the human resources department, the manager’s reception or to the accounting department. The application has a simple short form:

(“Hat” - to whom, from whom, everything is as usual).

In accordance with Article 136 of the Labor Code of the Russian Federation, I ask you to transfer my salary, starting from (date), to a bank account using the details:

Full name of the account owner (your data):
Current account number:
Bank (name):
Corr. check:
BIC:
Taxpayer Identification Number:
Checkpoint:

Date, signature.

Account details will be given to you at the bank branch, and they are probably also available in the Internet bank. Rewrite the numbers very carefully; your receipt of your salary on time depends on this.

The application must be submitted no later than five days before payroll. It’s better, of course, earlier, because... In large organizations, the movement of an application through all authorities can take several days, or even weeks.

Your desire to change banks may have additional consequences. If a specific “salary” bank was specified in your employment contract, now this the item will have to be changed. Most likely, the HR department will draw up an additional agreement with you, and the director of the company will have to sign it, just like you. The employment contract changes only once: instead of the clause indicating a specific bank, the following wording is inserted: “Salaries are transferred to the employee’s bank account specified in the application.” This means that if you later want to change the bank again, all you need to do is write a new application and you won’t have to change anything else. Making changes to an employment contract can also take some time, which again highlights the importance of starting this process as early as possible.

It's even worse if you're hired on the basis collective agreement, which indicates a specific bank for transferring salaries. In this case, you will have to either change the collective agreement or find some special options for an agreement with the employer “as an exception.” Here it is better to consult with a lawyer specializing in labor law.

4. Accounting may resist your wishes, because. transferring salaries to different banks increases the volume of her work. However, she has no legal grounds for refusal, all possible arguments and threats are just words. In any case, you write an application addressed to the head of the organization, and it is the head who must submit it to the accounting department for execution. It’s easier for a normal manager to put a little extra strain on the accounting department than to get involved in tedious disputes with an employee (especially a good and useful one). A crazy person can take the position of accounting and try to “hush up” this issue (he cannot directly refuse in writing, this is a violation of the law). In this case, your right to contact the trade union (if there is one at the enterprise), the labor inspectorate or the court. The problem is that after this, most likely, you will live in this company “badly, but not for long” (c).

5. An employer may agree to transfer wages to another bank, but compensate for additional expenses at your expense which he will incur in connection with this. There are two considerations here: first, such costs may indeed arise. Secondly, there is no certainty about who should bear them. Read the employment contract, talk to lawyers. If you have experience solving this issue, write here in the comments.

6. Pay attention to choosing an account in a new bank to receive your salary. It's better that it was a simple current account without a card or mobile bank linked to it. Any bank card is a security hole; trusting a card account with your entire salary is somewhat reckless. Mobile banking is the same. It’s safer to receive money into an account protected from possible threats, and then, if necessary, transfer a certain amount to the card. If you have no choice, then under no circumstances should you display your salary card on the Internet (use additional or one-time cards for online payments), withdraw cash from it only at ATMs installed in bank branches, and do not pay with this card in stores. Or do it the old fashioned way - withdraw your entire salary in cash from an ATM as quickly as possible, but in this day and age this is not the most efficient way.

PS If you have questions about personal finance, investing and banking, ask in the comments. I will try to answer them as detailed and clear as possible.

The staff receives a salary for their work. In accordance with labor legislation, due money can be accepted not only in cash, but also on a card. Any employee has this right. But for this he needs to write. The features and necessity of its design are in this article.

Ways to receive wages

The Labor Code, namely Article 136, establishes a general procedure for transferring wages to all employees - by issuing the funds due at the cash desk at the place of work. Meanwhile, the legislation allows for transfer of salary to card. This condition must appear in one of the following documents:

1. in the employment agreement;
2. in the collective agreement.

In them, the employer can indicate the mechanism for making payments. For example, the accounting department can transfer the entire salary to the card.

Some employers prefer to issue an advance in hand. At the same time, a percentage ratio between cash and non-cash funds can be established.

Management often enters into agreements with banks to service the enterprise. All employees of the organization become participants in the salary project. They receive plastic cards, to which the accounting department subsequently transfers funds. In this case, it is more convenient for employers to immediately transfer the entire amount of wages to the accounts of their employees.

Keep in mind: an employee is not required to receive a salary card from a specific bank on the instructions of the manager. He has the right to independently choose a financial institution convenient for himself to which the company will transfer salary on card.

Who pays

All costs of transferring salaries to employees are borne by the employer. You cannot charge employees for this. This applies not only to cases when all employees are participants in a salary project, but also when they have chosen their bank to make payments.

The employer can take into account the costs incurred when calculating the amount of taxable profit. Such expenses can be included in the category of non-operating or other. The basis for attribution is the accounting policy of the enterprise.

Why do you need an application?

We repeat: having written down the transfer condition salaries on card, the employer cannot oblige the subordinate to receive money in exactly this way. This desire is voluntary. Therefore, a cashless transfer can only be made after receiving written consent from the employee. That's what it's for application for transfer of salary to the card. Sample, located below, will help you understand which details you need not to forget.

At any time, an employee can choose another bank and declare his desire to receive wages in it. You need to notify your employer about this at least five working days before the payment is made. In the new application for salary transfer to card All details necessary for the transfer must be indicated.

How to compose

It's very convenient that application for salary transfer to card has a free form. It must contain the following information:

• FULL NAME. and the position of the compiler;
• FULL NAME. and the position of the recipient;
• basis for transfer of funds (refer to Article 136 of the Labor Code of the Russian Federation);
• details necessary to complete the transfer;
• date of compilation;
• compiler's signature.

Translation of travel allowances

Any accountable amounts, including travel allowances, can be transferred by the head of the organization to a simple debit or salary card of the employee. This opportunity should be reflected in the company's internal documents.

Before making a transfer, you need to receive a corresponding statement from the employee, in which he expresses his desire to receive the funds due on his card.