Suspension of work in case of non-payment of wages. Suspension of work due to unpaid wages

It is not uncommon for an accountant, paying one or another amount to an employee, to ask himself: is this payment of personal income tax and insurance premiums? Is it taken into account for tax purposes?

Suspension of work due to unpaid wages

The employee is entitled to timely and full payment. salary   in accordance with their qualifications, the complexity of the work, the quantity and quality of the work performed (paragraph 5 of part 1 of article 21 of the Labor Code of the Russian Federation). And if the salary is not paid on time?

The right to suspend work due to non-payment of wages will be discussed in our material.

On suspension of work due to wage arrears

If the payment of wages to the employee is delayed by more than 15 calendar days, the employee has the right to suspend work until the full payment of the debt. The only duty of the employee in this case is to notify the employer in writing about the decision to suspend work. In what form to do this, the Labor Code of the Russian Federation does not speak. This means that the warning form can be arbitrary. It is important to have proof that the employer received a notice of suspension, otherwise, absenteeism may be regarded as absenteeism.

It should also be borne in mind that this method of protecting their labor rights, such as suspension of work, is not available to all employees.

So, the suspension of work is not allowed:

• during periods when martial law, state of emergency or special measures are imposed in accordance with emergency legislation;
• in the bodies and organizations of the Armed Forces of the Russian Federation, other military, militarized and other formations and organizations responsible for ensuring the defense of the country and the security of the state law enforcement agencies;
• government employees;
• in organizations directly serving highly dangerous types of production, equipment;
• employees whose work duties include the execution of work directly related to the provision of the vital activity of the population (energy supply, heating and heat supply, water supply, gas supply, communication, ambulance and emergency stations).

Pay for suspension

Despite the fact that the employee does not fulfill his duties, even more, during the suspension, he has the right to be absent from work, the forced vacation of such an employee will be paid. For the period of suspension of work, the employer keeps the average earnings for such an employee (

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