Gray zp. White salary: what is it, pros and cons. Official and unofficial salary. Here are his results

Gray or shadow wages are wages that an employer gives to its employees in addition to the white, official salary, and from which taxes have not been withheld. Such envelope payments allow enterprises to reduce staffing costs by saving on insurance premiums, and attract valuable personnel through “shadow” salary increases. The gray salary includes insurance premiums, compensations, incentives, additional earnings received in envelopes. This is not always associated with a gross violation of the law, there are conditionally legal methods that allow organizations to pay part of the funds without a tax deduction and not hide this from the state. However, in Russia the scheme of such payments is widespread and often becomes a reason for tax proceedings. Today we will look at the main pros and cons of a gray salary.

Pros and cons for the employee

The gray salary has its advantages. The employee receives additional real money in his hands, which he deservedly earned by his work and which he can spend on himself and his family at his own discretion. If this part of the salary were transferred to the status of white, it would be less, due to the deduction of taxes. People who pay alimony also receive a certain benefit, since when the court determines the amount of alimony, gray payments are not taken into account, which means that they remain entirely at the disposal of the employee.

At the same time, shadow wages have many disadvantages:

• the size of the pension and some social benefits will be determined on the basis of a white salary, gray payments are not taken into account;
• it is more difficult to get a loan, and sometimes a visa to travel to another country, since the size of the white salary may seem too insignificant to a bank or a foreign representative office;
• as a rule, statutory vacation pay is calculated on the basis of the official salary, excluding gray, the same applies to severance pay and hospital payments;
• very often, because of this scheme, the employee and the employer develop difficult relationship: the manager can simply deprive a person of additional earnings, if he doesn’t like something, this can also become a certain reason for blackmailing an employee.

Is it possible to prove the fact of receiving

Although it is problematic to confirm the fact of receiving a gray salary, it is possible to do so. Of course, the Pension Fund does not need any evidence, they still will not consider the salary in envelopes as a reason to increase the size of the pension. But information about unaccounted funds may be needed by the bank if a person decides to take a loan.

Perhaps the employer himself will go to the meeting and take the liberty of confirming that his employee received from time to time or constantly salary increases. You can also ask the employer to make the gray salary official, of course, all taxes and fees will be levied from it, which is why it will noticeably decrease, but relations with the employer will become completely transparent and legal.

In extreme cases, the employee may try to settle the issue through the courts.. For example, if the employer does not agree to transfer gray payments to the white salary (due to the fact that other employees will have questions about why a colleague has a higher salary, the discrepancy between salaries for people occupying the same position may also alert the tax authorities) and will not help with obtaining a loan. True, it is advisable for the court to collect and prepare some materials and evidence in advance:

• additional, “envelope” statements: payments under the gray scheme are usually recorded in separate documents, although the court may not take them into account if the statements do not contain accounting signatures, the name of the organization, or if only copies are provided, not originals;
• testimonies of other colleagues who also received money under this scheme (these may be former, laid-off employees);
• video or audio recordings;
• bank statements confirming "gray" transfers to the card;
• ads in the media in which the company offers employees a salary higher than the official payments within its limits: the courts do not take this as good evidence, but the ads may be useful for the tax service.

Employer's responsibility

If the fact of issuing money to employees without a tax deduction is revealed, the employer faces fines. Their size will depend on what the tax authorities can find out. At best, the penalty will be 20 percent of the amount that was not paid to the state, unless signs of an intentional tax offense are found. If the service manages to prove that the person deliberately underestimated the tax base or incorrectly calculated taxes, the fine will double and will amount to 40 percent of the unpaid amount of the fee.

Moreover, the enterprise may begin to seriously check to find other violations. The situation will also affect the company's management and accountant: they may be prosecuted for tax evasion. Well, if it turns out that a whole group of people is involved in the offense, this can result in not only fines, but also considerable prison terms.

Employee Responsibility

Although most people believe that gray wage workers do not break the law in any way, and therefore no penalties can be applied to them, this is not at all the case. By law, a person receiving funds from which tax has not been withheld is obliged to independently declare such income and pay 13 percent of them to the state. If this was not done, penalties of 5 percent of the unpaid amount may follow, taking into account each “unpaid” month.

If it turns out that a person deliberately evaded payments or gave false testimony, he may also be held criminally liable. According to Article 198 of the Criminal Code, the violator faces fine up to 300 thousand rubles or even imprisonment for up to one year. Well, if the offense is committed on an especially large scale, the fine may increase to half a million rubles, and the prison term - up to three years.

Often in Everyday life you can hear such phrases: white salary, black salary. For most, the difference between these concepts is obvious. And everyone chooses how the reward for the work performed will take place. Let's try to figure out what attracts both one and the other payment option.

The salary is

There are many definitions of wages, but the essence is the same. This is the remuneration of an employee, depending on his qualifications and his contribution to the common cause. Government Russian Federation a minimum is set below which an employer is not entitled to pay an employee. In 2017, this amount amounted to 7800 rubles per month. In addition, in each region there are regional salary increases, which slightly increase the cost of living.

Types of wages

Wages can be divided into types:

• The nominal wage is the amount Money, which is paid to the employee for his work in the organization.
• The real wage is the amount of goods and services that a nominal wage can buy.

The real salary directly depends on the nominal one, that is, the higher the remuneration a person receives at work, the higher his purchasing power, respectively, the higher the real salary. Also, this indicator depends on the tax contributions that citizens transfer to the state from their income. Accordingly, the higher they are, the lower the real wage. Not unimportant for the calculation of this indicator are the prices of goods and services. The higher they are, the lower the real wage.

There is another popular division of salaries into types:

• white;
• black;
• gray.

This division is domestic in nature. It is unlikely that you will find paragraphs with the title "White salary" in textbooks on economics. So let's take a closer look at the terms.

What is a white salary

There are several signs of a white or official salary:

A little about taxes and contributions

It's no secret that 13% of the total amount of payments to the employee is deducted from the official salary of the employee to the state fund. This is the so-called income tax. According to the law, these are all tax contributions that an employee must pay to the country's budget. Additionally, the employer transfers about 30% of the total amount of payments to the employee to extra-budgetary funds:

• Contributions to the pension fund - 22%.
• Contributions to the Social Insurance Fund - 2.9%.
• Contributions to the Compulsory Fund health insurance - 5,1 %.

All deductions listed above are made every month and are reflected in all financial documents of the employer.

What is a black salary

A black or envelope salary is usually paid in organizations that want to avoid unnecessary costs for their employee and reduce the cost of taxes and contributions. As a rule, in such companies, contracts are not concluded between the employee and the employer. All agreements are only in words. Therefore, people using such a remuneration scheme do not always inspire confidence.

What is a gray salary

Many companies, even those that have been on the market for decades, use this scheme to minimize the amount of contributions to the state budget and extra-budgetary funds. The essence of the gray salary is that the minimum salary is prescribed for the employee in the contract. It is from him that all deductions to the tax and contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund will go. Given the meagerness of salaries, payments will also be minimal. This is the so-called official part of wages. In addition, the employee will receive the rest of the salary in the envelope, which will not be reflected in the accounting document.

Pros and cons of a white salary

From a legal point of view and common sense the only option for a worker may be to receive a formal wage. After all, the poles of white wages are obvious:

• Security. This is one of the main factors. After all, all relations between an employee and an organization are enshrined in an employment contract, in which, according to the Labor Code of the Russian Federation, wages are entered as a separate clause. Therefore, unauthorized decisions of the employer regarding the position of the employee in the enterprise or changes in wages will not be possible. Also, having a contract in hand, the employee will protect himself from situations when they do not pay an unofficial salary.
• Future development. As a rule, white pay schemes are used by companies that look confidently into the future and that care about attracting high-quality employees, providing them with comfortable working conditions. A company that encourages its employees with money in an envelope may actually be a one-night stand.
• Lending. People who receive a white salary can borrow money at interest from the bank on more favorable terms than people whose income is unofficial. At the same time, they will not need to collect a pile of documents that would confirm their income. It is enough to bring only 2 certificates from work.
• Pension. Few people care about the payments that a person will receive after stepping over the sixty-year age limit. For many, retirement is a distant prospect. But it is from our income that its basic part is formed. Therefore, wages and pensions are inextricably linked.
• Payment for sick leave, vacation pay, maternity pay is also based on the official earnings of the employee.
• Upon termination of the employment contract at the initiative of the employee or as a result of the liquidation of the enterprise, the employee must receive all payments due to him.

Every medal has two sides. Therefore, the white scheme also has a number of negative points:

Why Employers Use Colored Pay Schemes

Many companies operating in Russia use a gray wage scheme in practice. The main reasons are as follows:

How can employees with gray and black salaries prove the fact of receiving funds

Such situations often occur when an employer who pays salaries in envelopes does not pay for the work of an employee for a long time or, upon dismissal, refuses to pay the money earned by the employee. It is possible to solve this issue, but the process will not be easy. There are three paths for the development of events:

1. Write an application to the Rostrud Inspectorate. In writing, it is necessary to indicate the amount that the employee received every month, the time for which mandatory payments were delayed, which rights were violated. After the application is accepted by Rostrud, an audit of the organization where the applicant worked is initiated. The procedure takes place without the participation of the employee, and its results will be reported after completion.
2. Appeal to the prosecutor's office. Since non-payment of wages or other income to an employee is a criminal offense. The statement also describes the situation between the employee and the employer. After that, an inspection of the enterprise is also organized.
3. Appeal to the court. One of effective ways hold the employer accountable. But to confirm the illegal behavior of the owner of the company, a lot of evidence will be required. These include: dictaphone recordings, testimonies, information about the posted vacancies of the enterprise, where the employee's income will be registered. A good proof of receiving a salary is a certificate of income of an employee for obtaining a loan, filled out by the employer in free form.

In order not to prove your case, not to waste time and nerves, choose organizations that draw up relations under the Labor Code of the Russian Federation. Salary here is official.

The phenomenon known as gray wages is extremely common on the territory of the Russian Federation - most employees at various stages of their lives have encountered similar features of their work activity. Despite the fact that some of the advantages and disadvantages of gray wages are visible to the naked eye, both employers and employees do not understand the full depth of all the pros and cons of such a wage methodology. In addition, the issues of responsibility of the employer and the employee for gray wages also remain undisclosed until the moment of the collision with involvement in it.

What is a gray salary and how is it processed

In the current Russian legislation and regulations, as well as directly in legal practice and business language, one cannot find a mention of such a term as “grey salary”. However, many people know that this is so, as well as the very phenomenon of gray wages is extremely common in the Russian space. In total, there are three main types of “colored” wages, the decoding of which is quite easy to get acquainted with:

White salary- these are entirely officially paid funds to an employee, drawn up in accordance with the standards of the Labor and Tax Codes. They are fully subject to all due fees and deductions and do not carry a corrupt or illegal component.

Black salary is the exact opposite of white. That is, it means the payment of funds to an actually employed person who, nevertheless, works without an employment contract, and all wages are paid to him without any tax deductions and, accordingly, such an employee does not have the full scope of social guarantees.

Gray salary is a cross between black and white. This term means wages “in an envelope”, paid to an officially employed person, but not recorded in reporting documents and taxation with the corresponding risks of holding both the employee and the employer liable.

According to official VTsIOM statistics, in 2016 only 13% of Russians received a gray salary, and no more than 10% received a black salary. At the same time, other statistical studies show different results, up to those according to which more than 50% of the inhabitants of the Russian Federation received an envelope salary during the same 2016. The very fact of using gray salaries significantly complicates the collection of statistics - not every respondent is honestly ready to admit receiving payments in envelopes for various reasons, and the absence of any taxation and reporting on these payments makes it impossible to collect official information about them.

Regardless of how real the survey results are, gray pay is fairly common. The purposes of using such a mechanism can be quite a lot for both the employee and the employer. However, such a payment procedure, although it is milder in terms of consequences and responsibility in comparison with black earnings, still contains many pitfalls and dangers for both employees and employers.

Advantages and disadvantages of a gray salary - the main pros and cons

The benefits of a gray salary include:

• Official employment. This advantage is such only in comparison with the black salary, which does not provide for the registration of labor relations at all. In the case of a gray salary, the employee is on the staff, earns insurance and pension experience and receives the appropriate deductions. His work time is recorded in the work book and can subsequently be used for new employment as proof of experience and qualifications.
• Cost minimization. The employer is obliged to transfer contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation, as well as other mandatory payments for each of his employees. At the same time, personal income tax is also deducted from each worker by the employer. Most of the indicated expenses directly depend on the size of the salary and are measured as a percentage. Thus, the payment of part of the funds as a salary in an envelope allows the employer to reduce the tax burden, and the employee to increase his real income.
• Management efficiency. Since the gray salary is not fixed in any official documents of the enterprise, the employer has the opportunity to effectively use this tool for internal organizational policy. He can at any time reduce his labor costs without any risks, and also has the opportunity to influence the employee both by providing him with additional motivation in the form of an increase in earnings, and by punishing him in the form of deprivation of earned funds without consequences.
• Reducing the level of obligations. As mentioned above, the gray salary is not reflected in the official documentation of the enterprise, therefore, its non-payment does not carry any legal consequences. Accordingly, the employer has the opportunity at any time to significantly reduce the level of his responsibility to the employee and change the terms of payment for his work without any risks and costs.

However, in addition to the advantages, it has a gray salary and disadvantages. These include the following features of this method of remuneration:

• Illegality and the possibility of prosecution. This is one of the decisive factors influencing the possibility of using gray wages for wages. At the same time, workers do not always understand that they, too, can be held liable for unofficial income generation without paying the appropriate taxes. The level of responsibility may imply tax liability, as well as administrative and even criminal in some cases.
• Low level of social guarantees. This disadvantage primarily concerns the employee. An employee receiving a salary in an envelope cannot count on the appropriate deduction of pension payments, full payment of sick leaves and guaranteed receipt of the established salary in the event of any disputes and disagreements. Also, this aspect may have a negative impact on the employer, if the purpose of assigning a gray salary was precisely to attract employees and increase their wages - in this case, he will either have to reduce sick pay or maternity leave, or pay them also in a gray form, which will lead to increased costs.
• Lack of legal instruments. In the case of gray wages, both the employer and the employee significantly reduce the number of effective ways to influence each other and legal opportunities to resolve possible disagreements. At the same time, the most unprotected party from this point of view is no longer the employee, but the employer.

After analyzing the above factors, each employer and employee will be able to decide whether to use a gray salary, taking into account its pros and cons. At the same time, it should be noted that every year the tax service and supervisory authorities have an increasing number of tools that allow them to effectively track the facts of paying wages in an envelope and, accordingly, hold accountable those involved in this process.

How the tax and labor inspectorate can find out about gray wages

Many employees and employers who practice the use of gray wage mechanisms do not know by what factors the state regulatory and supervisory authorities can determine the presence of gray wages at the enterprise. Knowing these features will allow you to avoid responsibility for a gray salary, or at least reduce the risks of being attracted to one. In most cases, the following risk factors attract the attention of the above services:

• Low level of declared salaries for positions in comparison with similar ones in the region.
• The discrepancy between the declared wages of employees and that indicated or indicated in the vacancy for the position.
• A smaller amount of funds received by workers with a higher qualification or position in comparison with less skilled workers in the enterprise.
• An analysis of personal income tax certificates-2 can demonstrate that an employee, after being fired for own will found a job with a lower wage, which may also indicate the actual payment of wages in an envelope.
• An indication by an employee in bank applications for a loan of a salary level that does not correspond to the documentation submitted as reports.
• An employee's complaint to the prosecutor's office, the Federal Tax Service or the labor inspectorate may be the basis for a full audit.

Employer's responsibility for gray wages

The legal consequences of paying gray wages for the employer are the most severe. This is primarily due to the fact that it is this side of labor relations that has the ability to effectively regulate the procedure for assigning and paying salaries, while the employee, in turn, practically cannot influence this within the framework of bilateral relations, and even more so, force the employer to do so. actions. In general, responsibility for gray wages can be considered by the following regulations:

• Article 122 of the Tax Code of the Russian Federation. This article assumes tax liability for non-payment of due taxes and fees. It provides for the imposition of a fine of 20 or 40 percent of the amount of unpaid taxes, depending on the presence or absence of intent. Since the payment of gray wages is clearly a deliberate act, a 40 percent penalty is always applied to it.
• Article 5.27 of the Code of Administrative Offenses of the Russian Federation implies bringing the employer to administrative responsibility for violating the norms of labor legislation. A fine under this article may be imposed in the amount of 1,000 to 5,000 rubles for an individual entrepreneur or from 30,000 to 50,000 rubles for a legal entity.
• Article 199 of the Criminal Code of the Russian Federation provides for criminal liability for non-payment of taxes with a fine of 100 to 500 thousand rubles, as well as imprisonment up to 5 years. However, with the only fact of bringing to responsibility under this article, the employer can be exempted from it, subject to payment of the required tax deductions with all penalties and fines.

Thus, the range of possible legal consequences for the payment of gray wages can be extremely extensive. Penalties such as disqualification, forced labor or arrest may also be applied to the employer.

Responsibility of an employee for a gray salary

Responsibility for gray wages is borne not only by employers, but also by ordinary workers. The norms of Russian laws provide for the obligation to pay personal income tax and ordinary individuals, provided that their tax counterparty did not fulfill this obligation and at the same time they were aware of this fact. Accordingly, each employee is obliged, when receiving a gray salary, to declare the amount received and pay independently to their territorial branch of the Federal Tax Service 13% of the income received in the envelope.

Legal regulation of this aspect is provided by the provisions of Article 228 of the Tax Code of the Russian Federation. According to its principles, the penalty for non-payment of personal income tax on gray wages is 5 percent for each month of late payment, up to 30% of the entire outstanding amount, but not less than 1 thousand rubles. For failure to fulfill the obligation to pay personal income tax from their gray income, an employee may also be held criminally liable under the aforementioned article 199 of the Criminal Code of the Russian Federation.

An employee can make a payment without consequences for himself and being held liable until July 15 of the next year after the fact of non-payment of taxes. At the same time, he is obliged to declare such income in a shorter time - until April 30 of the year following the violation.

For applicants, it is an important criterion when choosing a workplace, and for employers, it is the most expensive part of the enterprise's budget. In addition to the 13% personal income tax withheld from the employee, the employer makes significant payments to extra-budgetary funds.

Almost every third leader in the country uses different schemes"optimization" to reduce the tax burden. Most often, these schemes are illegal.

The desire to optimize costs "color" the salaries of workers in white, or grey colour. In the first case, we are talking about an absolutely official amount of remuneration in accordance with applicable law. Called black non-existent salaries, issued only on hand, not providing social guarantees. Gray wages serve as an average option between legal payments and money in an envelope.

What is a gray salary?

The "mouse" color is attributed to such payments, which consist of two parts. The first - the smallest is carried out according to all documents, most often indicated in the employment contract, all deductions go from it, the second most significant is issued in cash.

This form of payment is popular among representatives of small and medium-sized businesses. According to statistics cited by the tax authorities, trade, construction and manufacturing industries remain the most risky.

Advantages and disadvantages of using

The pros and cons of a gray salary exist for both sides of the employment contract. The advantage of such payments for employees is one - their size. Usually, tacit consent to the use of double standards pays off with a round sum of money received in an envelope. Employers manage to save on tax payments and others. However, the use of such mechanisms, despite their prevalence and durability, is associated with constant risks.

The disadvantages of earning gray wages for workers go beyond a few points:

1. In case of labor disputes, conflict situations, financial difficulties, the entrepreneur can significantly reduce the amount of incentives.
2. Upon dismissal, leave, including maternity leave, sick leave, settlement money is issued in accordance with official earnings.
3. When applying for a loan, only the white part of the salary will be indicated in the documents.
4. There are minimum contributions to the pension fund.

For managers and entrepreneurs, salary fraud is fraught with inspections, if violations are found, fines and even criminal liability. Moreover, punishment under Article 199 of the Criminal Code of the Russian Federation is also provided for accomplices (chief accountant, personnel officers, keeping records) that contribute to tax evasion.

"Large size" violations - this is the amount of debt of more than half a million, not paid within three years - is punishable by a fine of up to 300 thousand rubles, arrest for up to six months or imprisonment for up to 24 months. "Extra large size" means tax arrears of more than 2.5 million rubles for a three-year period and is punishable by more severe penalties, imprisonment up to 6 years.

It should be borne in mind that the material liability of an employee who caused damage to property is limited to the official salary. (Article 241 of the Labor Code of the Russian Federation) The tax authorities are subject to fines and penalties prescribed in Articles 122,123,75 of the Tax Code of the Russian Federation.

How to prove the guilt of the employer?

It is almost impossible to do this, since the fault lies on both sides of the employment contract. Nevertheless, in the event of a disputable situation, the tax authorities advise employees:

• enlist the support of witnesses;
• compare the size of their official salary with the average indicators in this profession in the region;
• provide video, audio recordings or photos recording violations;
• present financial statements of "gray" regular payments.

The labor inspector talks about the responsibility of the employer with a gray salary.

Where to complain?

Let's make a reservation right away that anonymous complaints are taken into account, but do not lead to the desired result. Those who decide to defend their innocence to victory must indicate personal data when contacting the tax service, the labor inspectorate and the prosecutor's office.

Complaints (preferably from the whole team) about violation of labor rights are submitted to the labor inspectorate. The application to the prosecutor's office is accepted at the location of the enterprise. We advise you to attach copies of "letters of happiness" to it and complain about low deductions to the pension fund.

When applying, the tax inspectorate will arrange an audit of the accounting department, in case of violations, materials can be transferred to the investigative committee, cases are often brought to court. Often, the tax authorities are interested in those firms where wages are lower than the average for the industry.

The desire of the state to “whitewash” the financial activities of business has not yet brought results for several reasons. Firstly, it is not easy to prove the very fact of double-entry bookkeeping, and secondly, the employee, agreeing to the conditions presented to him, himself approves such a financial policy, becoming an accomplice in an illegal process. A vicious circle is formed.

Employees strive to get a quick profit or do not have the opportunity to find a "white" enterprise, where all incomes are stable and official, allow them to live with dignity now, to ensure a reliable old age, which is not far off for any employee. For an employer, such savings are like the "Sword of Damocles", with external well-being constantly threatening with inspections and litigation.

Where to complain when receiving a gray salary and how to prove the fault of the employer? This and more is covered in the video. Enjoy watching!

Any citizen who has worked at least once in his life or is just finding a job knows that the salary can be of two types: white and black.

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If the first is official, then the second is illegal, and the employer who pays it simply deceives both the state and its employee. However, there is another type of wage - gray.

What it is?

Gray salary is payments that consist of two unequal parts:

1. The lesser of these is usually paid in the form of a white salary. This means that all necessary accruals are deducted from it.
2. The greater part is given to the employee in the form of cash as well as the black one.

Basically, this way of earning can be obtained by working for a representative of a medium or small business. For them, this is a great way to avoid paying part of the taxes.

Most often, you can get to such an employer when looking for work in such areas as:

• construction;
• various areas of trade;
• manufacturing industries.

Legislation

Withholding taxes from wages is carried out in accordance with Article 226 of the Labor Code of the Russian Federation.

In addition, there are several more articles that regulate the conditions for providing certain payments to an employee, which may turn out to be less when using a gray scheme:

• Art. 144 of the Labor Code of the Russian Federation - vacation pay;
• Art. 183 of the Labor Code of the Russian Federation and Art. 14 of Federal Law No. 255 - payment for sick leave;
• Art. 178 and 181.1 of the Labor Code of the Russian Federation - severance pay;
• Art. 10 of the Federal Law No. 176 - pension accruals.

In case of tax evasion, the head of the organization may fall under tax liability, which is specified in Article 122 of the Tax Code of the Russian Federation, or criminal, in accordance with Article 198 of the Criminal Code of the Russian Federation.

Gray salary

Gray pay is a great way for an employer to provide employees with more income by avoiding some tax payments.

At first glance, such a scheme is very convenient and beneficial for both parties. However, if you consider it more carefully, everything becomes not so tempting.

Conditionally legal forms

Employers have the opportunity to provide employees with a gray salary, and at the same time not hide its amount from the state.

To do this, there are several conditionally legal schemes. However, it is worth noting that their use often leads not only to a reduction in deductions, but also to closer attention from the tax authorities.

The two most commonly used schemes are:

1. Dividends. Large enterprises, whose net profit is significant, can pay their employees earnings in the form of dividends. In this case, it will be possible to get rid of certain types of taxes. But immediately you need to make a reservation that not all employees can be provided with this form of earnings.
2. Compensation. Another popular way is to pay the bulk of earnings in the form of compensation for salary deduction. But it is worth clarifying that, according to the law, the amount of such payments is not taxed and equals 1/300 of the refinancing, or the employer can assign it independently. This is what unscrupulous managers use, prescribing large amounts of compensation in local acts and labor contracts.

But even when using such seemingly legal schemes, employees are still exposed to risks. In order to protect employees as much as possible, the employer can conclude a civil law contract with them.

In this case, each employee is presented as an individual entrepreneur, as a result of which all his earnings are taxed according to a simplified scheme.

Advantages and disadvantages

As already mentioned, the gray salary has a number of disadvantages for the employee. And there are quite a few of them, and most of them are due to the fact that official or white earnings are minimal.

So, if an employee is paid gray earnings, then:

• the amount of sick leave and dismissal payments is reduced, as well as vacation pay is reduced;
• in the event of a conflict with superiors, the employee may receive minimal compensation;
• it may be difficult to obtain a loan or credit, since only the white part of earnings can be indicated in the data.

But the main disadvantage of such work will become noticeable with the advent of retirement age. The fact is that there are practically no personal income tax deductions from the minimum wage.

As a result, in pension fund the amount necessary to provide a person with a pension is not accumulated.

Unlike employees, there is only one drawback for the manager, and that is the threat that his actions will be discovered and he will be punished.

But still it is worth highlighting one plus for the employee. Due to the fact that almost no tax deductions are removed from income, his final salary becomes slightly higher. But once again it is worth recalling that a small increase in earnings in the future will turn into deductions from pensions.

Consequences

Almost all the consequences that await an employee receiving a gray salary are noted as minuses in the previous paragraph.

It is also worth noting that receiving undocumented earnings, the employee is practically not protected in any way. And if the employer refuses, he simply will not be able to prove his right to the unpaid amounts.

The employer also faces certain consequences if it turns out that he used the gray scheme.

The smallest punishment will be administrative liability. In the worst case, it may turn out to be criminal with subsequent imprisonment.

Where to apply?

If the employee decides to defend his rights, then he should contact three services:

• labor inspection;
• tax service;
• prosecutor's office.

However, you must provide your personal data, since anonymous messages rarely lead to the desired result and can lead to detrimental consequences.

In addition, you need to prepare in advance evidence that will support the testimony of the employee.

Responsibility

When a gray scheme is revealed, all parties that somehow took part in it will face a certain responsibility. At the same time, it will concern not only leaders.

In many cases, employees who received a gray salary are also under the blow of the tax authorities.

employer

According to the Tax Code, in 2020, the employer faces administrative liability in the form of a fine.

Its amount will be 20% of the total amount that the manager did not pay in favor of taxes.

In addition, there are penalties for non-payment of insurance premiums, which can reach up to 10 thousand rubles.

But if it turns out that the total amount of unpaid taxes has grown to a large size, then the company's management, in accordance with Article 199 of the Criminal Code of the Russian Federation, may be held criminally liable.

In this case, three scenarios are possible:

1. Imposing a fine of up to 300 thousand rubles.
2. Appointment of arrest or forced labor.
3. Deprivation of liberty.

worker

As for the employee, many believe that if a gray scheme is revealed, he can “get out of the water dry”.

However, do not forget that a citizen who receives income from which personal income tax was not withheld must independently declare his income. At the same time, he is obliged to pay at least 13% of their amount.

If this was not done, then the violator is fined 5% of the amount of all unpaid taxes.

In the event that an employee deliberately covered the employer or received especially large amounts in a gray way, then he faces criminal liability under Article 198 of the Criminal Code of the Russian Federation.

It can take the form of a fine ranging from 300 thousand to a million rubles. In extreme cases, the employee faces a prison term of one to three years.

What to do in case of non-payment?

If, upon receiving a gray salary, an employee suddenly notices that the amount of payments provided to him has been reduced to the amount of official earnings, then he can do the following:

1. Trying to wait until the salary increase, which is not the best idea.
2. Talk to your employer and try to normalize your earnings. This can be done by those who are satisfied with everything in a gray salary.
3. File a complaint with the appropriate authorities.

The last option is the most correct, but at the same time the most difficult of those presented, due to the fact that it will be quite difficult for the employee to prove his case.

Where to complain?

Before applying anywhere, the employee must carefully study the Labor Code. From it you can deduct what payments are due in a particular case, and also indicate all possible types white wages.

After studying the Labor Code of the Russian Federation, an employee can file a complaint with a commission that deals with resolving disputes in the labor sphere.

In addition, you can apply to the prosecutor's office or the State Labor Inspectorate.

In addition, the employee has the opportunity to file a claim with the court.

How to prove?

It is extremely difficult to prove that an employer uses a gray payment scheme.

But in the event that the employee still did not receive a salary, or other disputable situations arose, to prove the guilt of the employer, you need to:

1. Determine if there are witnesses.
2. Provide any record or photograph that would allow to prove the existence of a violation.
3. Present financial statements of the regularity of gray earnings.

Also, the employee can compare the level of his official earnings with his indicators from other employers in the region. But it is better to do it even before employment. The employee has the right to apply to the court.

Going to court

In order to apply to the court, the employee only needs to file a simple statement of claim. The document must indicate the claims, as well as the circumstances under which the employee was deceived.