The Labor Code guarantees protection of remuneration. The employee may not waive the right to remuneration or transfer this right to another person. Importantly, in certain situations, the employer may make deductions from the employee's remuneration to meet the liabilities of the creditors. Deductions from remuneration for work are a unilateral legal act to which the employer is entitled. It is one of the ways to terminate the obligation while satisfying the creditor.
What deductions from wages can be made without the consent of the employee?
Pursuant to Art. 87 § 1 of the Labor Code from remuneration for work - after deduction of social security contributions and advance personal income tax - are subject to deduction of amounts due:
It is important that deductions from remuneration are made in the order mentioned and within the limits specified by the code. The deduction of other amounts due requires the employee's consent in writing each time. This issue is regulated by Art. 91 of the Labor Code
in the event of the enforcement of maintenance payments - up to three fifths of the remuneration,
in the event of recovery of claims other than alimony or withholding cash advances - up to half of the remuneration.
Deductions of receivables other than maintenance payments and cash advances granted to employees may not in total exceed half of the remuneration, and together with the deductions of maintenance dues, they cannot exceed three-fifths of the remuneration.
Financial penalties related to order liability cannot exceed the amount of the tenth part of the remuneration due to the employee to be paid after making any deductions for which the employee's consent is not required (the employee must be notified of this).
Expenses related to the performance of work are therefore completely different circumstances of the transfer of a specific amount of money to the employee than in the case of his request for early payment of a part of his remuneration.
What can I do to get an advance on my wages?
An employee who would like to receive part of the remuneration earlier than the set date should submit an application to the employer for an advance payment on the remuneration. The application should include the amount to be paid for the advance (it is important to clarify whether the employee means the net or gross amount), the date on which it is to be paid and the reason why the employee applies for it. If the employer decides to pay the employee an advance on wages (which is solely his goodwill), it is important that the employee makes a declaration in which he agrees to the deduction of the amount of the advance payment. Thanks to this, the employer will avoid possible problems, because Art. 91 paragraph 1 of the Labor Code stipulates that charges other than those listed in Art. 87 par. 1 and 7 of the Labor Code may be deducted from the salary only if the employee gives his consent in writing.
Advance payment towards the payment, ZUS contributions and advance tax payment
First of all, the advance on the wage bill should be treated as income (pursuant to Article 12 (1) of the Act of July 26, 1991 on personal income tax): Not always, the employer may deduct the advance payment entirely from the remuneration paid in soon, because the Labor Code imposes restrictions on the amount of withheld amounts. The employer may deduct no more than half of his salary to cover the advances not returned by the employee within the prescribed period (Article 87 § 1 point 3 of the Labor Code). This limit also applies when, together with advances, the amounts enforced under enforcement orders to cover debts other than alimony (e.g. repayment of bank loan installments guaranteed by an employee) are subject to deduction, and if alimony is to be deducted along with them - they may include 3 / 5 employee salary.
However, after deduction of advances, the employee cannot be paid less than 75% of the minimum wage for full-time work, after deduction of social security contributions and advance income tax (Article 871 § 1 point 2 of the Labor Code). advances on fair wages
In the event of collecting an advance on remuneration, the employee is not obliged to return and settle this amount. On payment date, he will receive the amount reduced by the already paid part of the salary. However, the reduction does not constitute a return or settlement of the advance payment made towards the remuneration. The employee retains the paid part for himself and has it freely, which is not the case with advances intended to be spent to cover the costs incurred by the employer.
Due to the different nature of the advance payment in relation to the advance payment for purchases, the rules for its settlement are different. The advance on remuneration as income for the employee should be included in the basis of the assessment of ZUS contributions and taxed in the month of its payment. Income for the employee for tax and contribution purposes arises at the time of its payment or making it available.
If an employee receives an advance payment towards remuneration, it is necessary to tax and contribute to contributions already at the time of receipt.
The method of settling the advance payment on the remuneration depends on the date of its payment and the date of payment of the remuneration. We can distinguish two situations here, namely:
the advance payment is made in the same month as the salary payment date,
the advance payment is made in a month earlier than the payment date.
If the advance on the wage is paid to the employee in the same month as the wage, then it is settled together with the wage. To record the amounts paid to employees to cover the purchase of materials or goods for the employer company or for business trips, use the settlement accounts . Reducing the salary by the amounts unsettled on this account does not require the consent of the employee. The entrepreneur may pay the employees advance payments to cover company expenses, related, for example, to the purchase of goods, materials, foreign services, foreign currency, or incurring the costs of employee business trips. Cash advances should be understood as the amounts paid to the employee and collected by him for settlement, intended primarily to cover the employer's expenses related to the performance of work. The cash advance collected by the employee is the property entrusted to him for calculation (Article 124 § 1 point 1 of the Labor Code; hereinafter: the Labor Code). An employee who is entrusted with money with the obligation to return or account for himself is responsible in full for the damage caused to this property.) Life often puts us against the wall. Unforeseen expenses often meet with an empty wallet. What should we do then if we don't have money and need support almost immediately? The ideal solution is a quick online cash advance, which will not only be immediate support, but also can be an inexpensive solution in a goalkeeper situation.