If the employee remained owed: how to keep. General algorithm for working with accounts receivable of an organization Administration of accounts receivable. Establishment of receivables

1.1. This Regulation establishes the procedure for the work of structural divisions of [name of organization] (hereinafter referred to as the Organization) for the collection of receivables.

1.2. Accounts receivable in this Regulation means an obligation not fulfilled by the counterparty to pay funds to the Organization in accordance with the legislation of the Russian Federation or an agreement, as well as an obligation of the counterparty not fulfilled in time, the debt for which arose in accordance with the amount previously paid to the counterparty (advance payment ) under contract.

1.3. Responsibility for the timely and proper accounting of the fulfillment of obligations to the Organization, the completeness and reliability of documents confirming the receivables, lies with [name of the structural unit] (hereinafter referred to as the Contractor).

1.4. [Name of the accounting department] (hereinafter referred to as Accounting) keeps records and conducts an inventory of receivables.

1.5. [Name of the legal unit] (hereinafter referred to as the Legal unit) is responsible for the correctness of drawing up claims and lawsuits against counterparties, representing the interests of the Organization in courts, prosecution authorities, justice, internal affairs and other authorities when collecting receivables, for compliance with the deadlines and procedures for appealing legal acts.

1.6. If the counterparty has an unfulfilled obligation to pay funds in favor of the Organization in accordance with the legislation of the Russian Federation or an agreement, the period of debt formation under which exceeds [value] calendar days, the structural divisions of the Organization are obliged to refuse to conclude (renew) agreements with this counterparty, with the exception of cases when the failure to fulfill an obligation is due to force majeure circumstances or when the obligation of the Organization to conclude an agreement is provided for by the legislation of the Russian Federation.

1.7. To control the status of receivables, the Contractor maintains a register of counterparties with receivables.

2. Accounts receivable inventory

2.1. [Deadline, for example, before the preparation of annual financial statements] an inventory of the property and liabilities of the Organization, including an inventory of receivables, is carried out.

2.2. Before starting the inventory of settlements with debtors, the Accounting Department must draw up an act of reconciliation of mutual settlements with counterparties.

2.3. The inventory of receivables is carried out by the inventory commission, the composition of which is approved by order [the position of the head of the organization].

2.4. Members of the commission verify the data of primary documents confirming [the shipment of goods/products/works/services/property rights] and the receipt of funds with the information reflected in the accounting registers.

2.5. The members of the commission, having received documents confirming the status of settlements with counterparties, check: [fill in the necessary, for example, the account "Settlements with suppliers and contractors" for goods paid for, but in transit; reasonableness of amounts of receivables, including amounts with an expired limitation period].

2.6. Based on the results of the inventory, a certificate-attachment to the inventory act is drawn up, which indicates:

Name, address of the debtor organization;

The amount of debt;

The basis on which the receivables were formed;

The date the debt was created;

Primary documents confirming the fact of the occurrence of debt, their details;

Documents evidencing the collection of debts, their details.

2.7. Based on the certificate, an act of inventory of settlements with buyers, suppliers and other debtors and creditors is drawn up.

2.8. The act contains the following information:

Name of company;

Department in which the inventory is carried out;

The date on which the status of receivables and payables is checked;

Names of organizations-debtors;

The number of the accounting account on which accounts receivable are kept;

The total amount of debt for each counterparty;

The amount of debt that the debtor has not confirmed and for which the limitation period has expired;

The total amount for each type of debt.

2.9. The results of the inventory are approved by [the position of the head of the organization].

3. Priority measures for the collection of receivables

3.1. In the event of the formation of receivables, the counterparty is presented with a claim in the manner prescribed by the agreement or these Regulations.

3.2. Not later than [value] working days from the date of formation of receivables, the Contractor sends a written request to the Legal Department about the need to file a claim, to which the following documents are attached:

3.3. The legal unit, within [value] business days from the date of receipt of the written request specified in paragraph 3.2 of these Regulations, determines the legal grounds for filing a claim and, if any, submits a claim to the counterparty.

3.4. The claim must contain the following information:

Name of the counterparty;

Circumstances that are the basis for filing a claim, with references to the relevant articles of the contract and regulatory legal acts;

An indication of the intended method of fulfilling obligations;

Calculation of the amount of claims for the claim and the number of the account to which the funds should be transferred;

The deadline for fulfilling obligations by the counterparty and / or the deadline for responding to a claim;

Information about the measures that will be taken in case of rejection of the claim (suspension of the Organization's obligations, going to court, etc.);

Date and registration number of the claim;

Authorized person's signature.

3.5. The claim is sent to the counterparty [method of communication, for example, by registered mail].

3.6. The Legal Subdivision informs the Contractor about the fact of a claim being made to the counterparty no later than [term], and also sends him a copy of the claim.

3.7. The contractor controls the fulfillment by the counterparty of the requirements contained in the claim, namely:

Checks the completeness and compliance with the deadlines for fulfilling the requirements contained in the claim;

Informs the Legal Department in case of full or partial refusal of the counterparty to fulfill the claims stated in the claim or failure to receive a response to the claim within the period specified in it.

3.8. If the counterparty has not fulfilled the claims stated in the claim within the period specified in the claim, the receivables are subject to recovery in court.

3.9. Claims must be presented to all counterparties without exception, even if the direction of claims is not provided for by the terms of the contract.

3.10. If for some reason the claim was not presented to the counterparty and its presentation is not mandatory, then after [value] days from the date of formation of the receivables, it is subject to recovery in court.

3.11. Along with filing a claim, the Contractor takes other measures aimed at paying off receivables, for example, sends letters, telegrams, draws up reconciliation acts, etc.

4. Organization of work on the collection of receivables in court

4.1. Not later than [value] days from the date of receipt of the full (partial) refusal of the counterparty to fulfill the claims stated in the claim or the failure to receive a response to the claim within the period specified in it, as well as in the case provided for in paragraph 3.10 of these Regulations, the Contractor sends a written request to the Legal Department about the need to file a lawsuit.

4.2. The following documents are attached to the application:

Copies of documents on the basis of which the receivables arose, and documents confirming its size (contracts, acts of transfer of inventory items, work performed or services rendered, acts of reconciliation of mutual settlements, etc.);

Information on the results of the consideration of the claim by the counterparty, including a copy of the claim, or information that the claim was not sent;

Details of the counterparty (name and location of the counterparty, bank details, TIN, etc.);

Calculation of the amount of claims (principal debt and accrued penalty amounts);

Copies of letters on the fact of non-fulfillment or improper fulfillment of obligations by the counterparty;

- [other documents related to non-fulfillment of obligations by the counterparty].

4.3. Within [meaning] days from the date of receipt of the written request, the Legal Department will file the claim with the court.

4.4. When calculating the amount of the claim, it must include the amount of fines provided for by the agreement and the legislation of the Russian Federation.

4.5. The Contractor is obliged to control the receipt of payments from counterparties to pay off receivables, as well as immediately submit to the Legal Department documents related to the collection of receivables (correspondence, acts of reconciliation of settlements, etc.).

4.6. In the event that the counterparty repays the debt (full or partial), reaches an agreement on the terms of a settlement agreement or other agreement to repay the debt, the Contractor immediately sends a written notice to the Legal Department about this in order to further adjust the ways to protect the interests of the Organization.

4.7. The Contractor is obliged to assist the Legal Department in the preparation of documents, and, if necessary, ensure the presence of its specialists at court hearings.

4.8. After the court issues a writ of execution to recover overdue receivables from the counterparty, the Legal Department:

Sends a writ of execution to banks servicing counterparty accounts;

Organizes interaction with divisions of the bailiff service for the collection of receivables;

Applies to the court with an application for declaring the debtor insolvent (bankrupt).

4.9. The legal unit, at the request of the Contractor, provides the following data:

Name of the counterparty;

The subject of the dispute and the details of the contract under which the receivables were formed;

The amount of receivables and the amount of the claim, including the amount of fines;

The current state of the court case: a summary of the judicial acts issued in the case, information about the receipt of writ of execution, etc.;

Information about the progress of recovery on writ of execution.

Accounts receivable is a common thing in business. That's just competent work on the collection of "receivables" has not yet become, unfortunately, a daily practice for Russian enterprises. Nevertheless, during the operation of the Civil, Criminal, Civil Procedure and Arbitration Procedure Codes of the Russian Federation, as well as the Federal Law "On Enforcement Proceedings", sufficient experience has been accumulated in effective debt collection, which every businessman can use.

Debts are inevitable

Almost any domestic company is forced from time to time to sell goods/works/services (hereinafter - goods) with a deferred payment and purchase raw materials or other products on an advance payment with a delay in the moment of delivery, which leads to the appearance of receivables.

This state of affairs is quite natural, since selling with a deferred payment is often a necessary marketing ploy, a way to get around competitors, capture a new sales market, and purchasing goods on an advance payment with a delay in the moment of delivery is a common practice of working with large suppliers, who are thus insured against the risk of non-payment .

The formation of debts in business is almost inevitable. However, this does not mean that you can give up on them and sleep peacefully. Quite the opposite: in order for sleep to be strong and healthy, you need to be able to work competently with accounts receivable - relying both on domestic experience and on the rich practice of Western countries with a long history of market relations. In the United States, for example, specialized agencies are involved in the collection of overdue debts ( collection agencies). These organizations that have developed normatively fixed work regulations ( Fair Debt Collection Practices Act) and guided by the principles of professional ethics, undertake the implementation of all procedures for communicating with the debtor - from negotiating to searching for property.

• In Haiti, there is a curious but effective tradition: for several days, the debtor is followed relentlessly by a person hired by the creditor, dressed in the costume of a local folklore hero, outwardly resembling our Cheburashka and famous for issuing empty promises and large debts. No matter how funny this action may seem, public condemnation soon forces the defaulter to pay off the creditor.

How to work with accounts receivable?

After the Soviet planned-administrative economic system was destroyed, the young Russian business had a very negative attitude towards planning for a long time. Most large and medium-sized enterprises were created spontaneously, and financial and asset management was also often carried out on a whim.

Today the situation has changed radically: companies clearly define the strategy and tactics of development. Dealing with receivables also requires planning and a well-established process for managing the risk of non-payment.

First of all, it is necessary to determine what amount of receivables is critical for the company, and what is normal, working. These planned indicators will be a kind of indicators signaling the need to strengthen (or, on the contrary, slightly weaken) work with non-payers.

It is advisable to write a regulation or a regulation on working with "receivables", which will clearly state who has the right to sign contracts with the terms of subsequent payment, for what amount and in what time period a reminder of debt repayment is sent to the partner, who organizes judicial protection and is responsible for normal receivables turnover.

The practice of Volgograd enterprises shows that, as a rule, systematic work with receivables is not carried out and the administration does not appoint those responsible for the timely return of debts. As a result, the head or chief accountant of the company reinvents the wheel every time: they spend time studying the situation with each specific debtor, appoint employees responsible for drawing up a claim, negotiating the return of a debt, etc. Undoubtedly, any case has its own characteristics, but in at the same time, most cases are fairly standard and can be solved in a similar way.

That is why it is important to organize the work with receivables in such a way that each employee knows exactly what, how and in what time frame needs to be done. There are three options here:

• allocate responsibilities for working with the company's debts (monitoring the size and composition of receivables, negotiating, writing letters and claims, judicial protection, interaction with bailiffs) between employees;
• create in the staffing table a specialized unit or structural unit responsible for interaction with non-payers;
• outsource all debt collection work to a law firm or agency specializing in this type of activity. The cost of such services depends on the term of the debt, its size, etc.

The factors determining the choice in each specific situation include the size of the company, the specifics of the business, the size and composition of receivables. First the option is most often used by small firms that do not have the opportunity to keep a lawyer or claimant manager on staff. Second This option is used by medium and large companies that have both a legal department and a security service. Pure debt collection outsourcing is quite rare: this way of solving problems, as a rule, complements the previous two. Large or bad debts are usually transferred to outsourcing.

As far as non-payment risk management is concerned, it can and should be carried out in preparation for the conclusion of transactions. The main thing is to carefully choose counterparties, analyzing their reliability and financial stability. For this, as a rule, constituent documents, balance sheet, information about open current accounts are requested. On the basis of this documentation, the history of the company, its "legal impeccability", the composition of assets, the ratio of own and borrowed funds, the turnover time of accounts payable and receivable are analyzed. In the future, this allows us to conclude that it is advisable to conclude an agreement and use certain interim measures (forfeit, pledge, guarantee, etc.). Information about the counterparty obtained from the media, customers or suppliers of the counterparty or other sources (Internet, etc.) may also be useful.

Lender's Arsenal

Companies that constantly work with receivables have developed specialized methods and approaches, which together can be called the creditor's arsenal. The choice of one or another tool depends on the situation: the characteristics of the debtor, the amount of debt, the number of days of delay, etc. Let's consider the most common ways of working with debtors.

Preliminary (pre-trial) measures. These include:

• personal meetings (negotiations) with the management of the non-paying organization, telephone calls;
• letters reminding you of the approaching deadlines for repayment of debts;
• claims.

It is important to note that such measures as negotiations and calls, by and large, should be applied not only at the pre-trial stage, but throughout the entire process of recovering receivables. They allow you to continuously monitor the behavior and mood of the debtor and, in addition, form the image of the latter as a persistent creditor, with whom you need to pay off as quickly as possible.

Judicial defense is carried out by filing a statement of claim for the recovery of debt and - preferably - securing the risk, say, in the form of attachment of the debtor's property in the amount of the stated claims. According to the provisions of the current procedural legislation (Article 139 of the Code of Civil Procedure of the Russian Federation and Part 2 of Article 90 of the Arbitration Procedure Code of the Russian Federation), interim measures are taken by the court at any stage of the process, if their failure to take may make it difficult or impossible to enforce a judicial act, as well as in order to prevent significant damage the applicant.

Executive production.

• Presentation of a writ of execution to the bank servicing the debtor to collect the debt from the debtor's current account in accordance with Art. 6 of the Federal Law "On Enforcement Proceedings", the provisions of Section VII of the Arbitration Procedure Code of the Russian Federation, as well as the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 29, 2002 No. 10103/01.
• Presentation of a writ of execution to the bailiff service for enforcement proceedings, as well as an independent search for the debtor's property, settlement accounts opened by him; sending requests to the traffic police, traffic police, BTI, etc.

Practice shows that debts are collected more efficiently when the creditor acts together with the bailiff service, simultaneously searching for the debtor's property, sending requests to the relevant state and municipal authorities and institutions. Acting in this way, in some cases you can get information faster than the bailiff (who simultaneously handles several cases and sometimes, due to the heavy workload, sends requests later than they should), and also check the objectivity of the information reported by him. Unfortunately, sometimes the debtor gives the bailiff a bribe so that the latter does not show activity and draws up an act on the impossibility of recovery.

It is mandatory to attach duly certified copies of the writ of execution, certificate of state registration and a document certifying the applicant's authority (protocol on the election of the director or power of attorney) to the requests sent.

At the same time, it is important to note one more nuance regarding sending a request to the tax office about current accounts opened by the debtor in banking and other credit institutions. Such a right of the recoverer in the presence of a writ of execution with an unexpired statute of limitations is expressly provided for in Part 3 of Art. 46 of the Federal Law "On Enforcement Proceedings", and the procedure for providing information is determined by order of the Ministry of Taxes of the Russian Federation dated January 23, 2003 No. BG-3-28 / 23. However, some tax authorities refuse to provide this information, referring to the fact that it constitutes a tax secret. In this case, the refusal received, along with your statement about the illegality of the actions of the tax inspectorate, should be immediately sent to the prosecutor's office, which, as practice shows, quickly explains to the tax authorities that they are wrong.

Additional measures that encourage the debtor to repay the debt.

• Application to the territorial division of the Bailiff Service to bring the head of the debtor organization to criminal liability for failure to comply with a court decision under Art. 315 of the Criminal Code of the Russian Federation.
• Application to the Department of Economic Crimes on bringing the head of the debtor organization to criminal liability for malicious evasion from repayment of accounts payable under Art. 177 of the Criminal Code of the Russian Federation.
• Application to the Department of Economic Crimes on bringing the head of the debtor organization to criminal liability for fraud under Art. 159 of the Criminal Code of the Russian Federation (if there is evidence that the debtor was not initially going to pay the creditor).
• Initiation of bankruptcy proceedings against the debtor.
• Publication in the media of material (having appropriate documentary evidence) about the debtor's evasion from debt repayment and / or informing banking (credit) institutions and potential partners of the defaulter about the existence of a "debt incident".

The listed measures are effective just as additional ones. That is, in parallel with enforcement proceedings, it is reasonable to try to initiate a criminal case against the head of the debtor organization. Often, the mere fact of filing such a statement with law enforcement agencies sobers up the non-payer and allows you to solve the existing problem. As for the initiation of bankruptcy proceedings, this measure can only be effective if the debtor enterprise conducts real business activities and has assets. In this case, say, when appointing a bankruptcy administration, the owner faces the threat of losing control over the enterprise. Publications in the media, informing the clients and partners of the debtor will bring the desired result only if the defaulting company has a good reputation and such messages may negatively affect its image. Of course, the use of such a pressure mechanism requires thorough documentary preparation. Otherwise, there is a high risk of getting bogged down in courts on claims of the debtor organization for the protection of business reputation and compensation for losses caused by the dissemination of false information.

Getting rid of bad debts. It's about factoring.(a contract of financing against the assignment of a monetary claim). Of course, in this situation, the monetary claim has to be conceded at a price below par, but in some cases this measure is the best way to return at least part of your money and get rid of the problems associated with recovery. As the saying goes, "even a tuft of wool from a black sheep."

The law, and again the law!

A sophisticated reader will surely notice that the specified list contains only legal ways of working with non-payers and does not mention debt collection methods with the help of criminal structures. In this regard, I would like to say the following: Firstly, the services of "gentlemen of fortune" are quite expensive - sometimes up to 60-70% of the debt, and Secondly As the practice of the work of law enforcement agencies shows, the vast majority of enterprises and businessmen who risked turning to bandits for help only doubled their problems. So, for example, a case became widely known when a businessman turned to criminal authorities with a request to assist in collecting a debt from a negligent partner who refused to pay for a jointly acquired store, and in the meantime the debtor turned to another criminal group for assistance. As a result, the bandits decided that it was easier for them to cooperate with each other than to fight, and "divorced" the businessmen. Having taken a large amount of money from each of the former partners for operating expenses, they simulated violent activity for a long time, and then, taking advantage of the situation, deprived the entrepreneurs of their store.

That is why it is necessary to work with a non-payer within the legal framework. This concerns not only the refusal to seek help from criminal structures, but also the general nature of interaction with the debtor. As part of oral and written communication with representatives of the non-paying enterprise, threats and insults are unacceptable, since any such mistake of the creditor can be used against him. For example, not so long ago, the Volgograd media published an article that told about the initiation of a criminal case against the head of the security service of one of the Volgograd enterprises, a former law enforcement officer. The reason for initiating a criminal case was the threats he made against the head of the debtor organization to collect the debt at all costs, including by contacting yesterday's colleagues (for custom checks, searches, etc.).

It is necessary in any situation to maintain a businesslike tone of communication, to be persistent, but polite. Returning to foreign practice, it is worth noting that the rules of work of debt collection agencies, which are legally fixed in the United States, require their employees to be restrained, not to show negative emotions, not to offend or humiliate the debtor, not to express threats.

Lucky for those who "carry" themselves

Practice shows that the purse is thicker for the lender who is most active and persistent. There is a perfectly reasonable explanation for this: the debtor seeks to pay off first of all with those who regularly remind themselves of themselves and prevent them from living in peace. That is why in the process of concluding a contract and in the course of its execution, it is important to maintain in the eyes of a partner the image of a company that can defend its rights and collect debts. Often, only competent positioning allows you to bring the “doubting” non-payer to the right conclusions and, therefore, reduce the risk of non-payment. At the same time, it should be noted that the “correct” image must be created both at the external level (in official statements of company officials, publications, etc.) and at the internal level (in the eyes of the company’s employees). Indeed, most often the image of a company is formed precisely as a result of communication with its employees: a huge role is played by how they talk about their employer and how they describe it to potential partners.

It is also important that the enterprise acting as a creditor itself has a reputation as a good payer.

Thus, we can say with confidence: will you be paid on time or with a delay, largely depends on you and your employees.

Summing up, it is important to note the following key points:

• the formation of receivables is a natural component of doing business;
• it is necessary to plan the size and composition of receivables, clearly organize the process of working with them, manage the risk of non-payment;
• one should work with the debtor strictly within the legal framework, using the established practice and the possibilities of the current legislation. The choice of measures and methods of influencing the non-payer depends on the specifics of a particular situation;
• An important condition for reducing the risk of non-payment, among other things, is the formation of the image of a reliable company that regularly fulfills its financial obligations, as well as being able to defend its rights and work effectively with debtors.

Vitaly Komlev, Deputy General Director of Klyuch-consulting LLC

In fairness, it should be noted that the organization's receivables are also formed by the debts of employees for the amounts of money issued in the account. However, as a rule, these amounts are very insignificant - in comparison with the amounts indicated in the contracts concluded, and precisely because of the insignificance of these amounts, we will not consider this component of the organization's receivables in this study.

The relevance of the topic under consideration is eloquently evidenced by the fact that considerable attention is paid to the issues of the emergence of receivables and the possibilities of its collection in the special literature. And this attention is very justified. Almost every business entity in the course of doing business has encountered the fact that its partners do not pay for the shipped goods, work performed or services rendered within the prescribed period. Unfortunately, it seems possible to state that it has become, figuratively speaking, a custom of Russian business turnover.

Based on the meaning of the regulations governing accounting issues, receivables are an integral part of the assets of business entities, along with working capital, equipment, real estate, etc.

With regard to the definitions of Art. 128 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), receivables are one of the objects of civil rights (namely, property law).

It is immediately necessary to stipulate that there is no separate legislative or other regulatory legal act that would regulate the procedure for collecting receivables. Therefore, many organizations, based on their own practice or the business practices of their counterparties or business partners, develop their own local regulations, the purpose of which is to provide methodological support for the process of paying off receivables.

An analysis of the practice of activities of economic entities, together with an analysis of the current legislation and existing judicial practice, makes it possible to form some general algorithm for the repayment of receivables existing in an organization.

Conventionally, work with receivables can be divided into the administration of receivables and activities aimed at its elimination.

Accounts receivable management includes:

• establishment of receivables;
• analysis of established receivables;
• formation of a reserve for doubtful debts;
• writing off debts that are uncollectible.

Activities aimed at the elimination of receivables, in turn, can be divided into two groups: activities related to the out-of-court liquidation of receivables, and activities related to the judicial procedure for the elimination of receivables.

Let us consider in more detail the work of the organization's specialists at each of the designated stages of work to eliminate the arisen receivables.

Accounts receivable administration. Establishment of receivables

General rules for the establishment and reflection in accounting of receivables for settlements with suppliers, buyers and contractors and the creation of reserves for doubtful debts are fixed in the accounting policy of the organization.

I believe that it is not necessary to further substantiate the thesis that the indicators reflected in the accounting (financial) statements of the organization should be real. It is the provision of objective data that is one of the tasks facing the accounting department of an economic entity, for which a periodic inventory of debts is carried out.

Let me remind you that the requirement to conduct an inventory is contained in Art. 11 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Law on Accounting) and in the Regulation on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia of 29.07.1998 No. 34n (hereinafter - PVBU-34n). At the same time, the result of the inventory is a comparison of the actual availability of the relevant control objects with the data of accounting registers. In other words, when conducting an inventory of debts, the accountants of the organization need to make sure that the amounts of receivables and payables reflected in the accounting are confirmed by the relevant primary accounting documents: invoices, acts, payment orders (for example, for the transfer of an advance payment), expenditure cash orders (for example, for issuing a loan), etc. Therefore, the task of the inventory commission in a somewhat simplified version can be formulated as checking the availability of documents confirming the actual value of each debt. In no other way to fulfill the requirement of Art. 11 of the Law on Accounting will not work, because in accordance with the norms of Art. 10 of the Law on Accounting, the accounting registers reflect the data contained in the primary accounting documents. Therefore, if there are no primary documents, such a debt must be recognized as unconfirmed, and, therefore, in relation to it, we can say that such an asset (or, in other words, receivables) cannot exist in accounting and must be written off in the prescribed manner.

At the same time, it seems necessary to note that in accordance with the provisions of Part 1 of Art. 9 of the Law on Accounting, primary accounting documents draw up the facts of economic life. At the same time, paragraph 8 of Art. 3 of the same legislative act establishes that the facts of the economic activity of the organization are transactions, events, operations that have or are able to have an impact on the financial position of an economic entity, the financial result of its activities and (or) cash flow. A cumulative consideration of the above norms allows us to conclude that the act of reconciliation of calculations, so popular in the accounting environment, is not a primary accounting document, on the basis of which entries can be made in the accounting of an organization. Consequently, the reconciliation of settlements with debtors and creditors, by its nature and status, is not part of the inventory (with the exception of reconciliations of settlements with the budget and banks, the obligation of which is provided for in paragraph 74 of PVBU-34n), and in the accounting (financial) statements of an economic entity, only those amounts of debts that, in the opinion of a particular organization, are correct (that is, unconditionally confirmed by the available primary accounting documents) should be reflected.

At the same time, it is noteworthy that the wording of paragraph 73 of PVBU34n allows us to conclude that in the accounting documents of counterparties the amounts of debts may not coincide, since settlements with debtors and creditors are reflected by each party in their financial statements in amounts arising from its accounting records, recognized by it as correct (ie, documented).

Experts recognize that the absence of a requirement for reconciliation acts as the main primary accounting documents does not mean at all that they can be completely abandoned. Experts note that it is advisable to reconcile settlements with counterparties, because this procedure helps to identify errors and inaccuracies made in accounting. Nevertheless, as noted earlier, the accountant will make entries on the accounting accounts, correcting the identified errors, not on the basis of the reconciliation act, but on the basis of primary accounting documents.

Attention should also be paid to the fact that in the Recommendations to audit organizations, individual auditors, auditors on the audit of the annual financial statements of organizations, given in the letter of the Ministry of Finance of Russia dated 09.01.2013 No. 07-02-18 / 01, the Ministry of Finance of Russia, referring to paragraph 27 PVBU-34n, drew the attention of auditors to the fact that for the purposes of compiling accounting (financial) statements, an inventory of property can be carried out on any date, starting from October 1 and later, but an inventory of liabilities (during which debts are identified) should be carried out on as of December 31 inclusive. In this regard, it is clear that the final documents related to the inventory can be dated to the year following the year of debts. Nevertheless, the discrepancies identified during the inventory between the actual availability of objects and the data of the accounting registers are reflected in the accounting (financial) accounting of the organization in the reporting period to which the date as of which the inventory refers. This approach is provided for in Part 4 of Art. 11 of the Accounting Act.

At the same time, specialists note that in real activities for the administration of receivables, one should not be limited only to the established mandatory inventories. In order to ensure internal control, an inventory of obligations is recommended to be carried out at least once every six months, and even better - quarterly.

Guidelines for the inventory of property and financial obligations and the forms of documents drawn up during the inventory are determined by the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, which is currently in force. And although the specified departmental one still retains not only its legal force, but also its relevance , experts admit that the INV-17 form “Inventory Act of Settlements with Buyers, Suppliers and Other Debtors and Creditors” used in the inventory of obligations and the appendix to it in the form of a certificate are somewhat outdated. In this sense, the opportunity provided to organizations to use other forms of documents (unified, modified or independently developed) is an undoubted benefit. Ideally, the forms compiled during the inventory should solve the problems of not only accounting, tax, but also management accounting. However, the refinement and, moreover, the development of a new form of the document require the involvement of the efforts of various specialists of the organization who are able to understand and justify the need to remove or add certain columns. It would be very appropriate in this regard to take into account the opinions of third-party experts, auditors and other specialists. For example, the expert Solovieva A.A., guided by the fact that the purpose of the inventory is to confirm debts with the relevant primary accounting documents, suggests that information about the details of the contract, invoices, acts, payment orders and other documents be reflected in the act (certificate to the act) of the inventory, but the column “What the debt is for” proposes to exclude, since it does not carry a useful information load. In her expert opinion, it is also advisable to include such columns in the final documents as: the beginning of the limitation period (the date is determined by the terms of the contract and in some cases may not coincide with the date of the operation); information about the interruption of the limitation period; date of expiration of the limitation period (will change in case of interruption of the limitation period); information indicating the unreality of debt collection (for example, the impossibility of collecting which is confirmed by the decision of the bailiff-executor on the completion of enforcement proceedings). Analysis of established receivables The receivables of the organization established in the process of inventorying liabilities are subject to additional study and analysis in terms of assessing the prospects for its repayment. In the process of this analysis, all established receivables are divided into three groups:

• receivables recognized as prospective for repayment;
• receivables that do not meet the requirements for recognizing them as uncollectible, but the repayment of which will be associated with certain problems (subsequently, this debt is taken into account when forming a reserve for doubtful debts);
• receivables that meet the criteria for recognizing it as uncollectible (subsequently, this debt is subject to write-off in the prescribed manner).

The first group also includes the so-called current receivables - debts, the maturity of which, under the terms of the contract, has not come or has been prolonged by agreement of the parties.

The second group, as a rule, is formed by overdue receivables - debt with an expired maturity, which is established by an agreement or other document containing obligations.

The third group in its absolute majority is formed by overdue debts, for which the limitation period established by civil law has expired.

At the same time, it should be borne in mind that tax legislation, depending on the state of the overdue debt, divides debts into prospective for repayment, doubtful or completely hopeless for collection.

Doubtful debt in accordance with the regulatory requirements of paragraph 1 of Art. 266 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), any debt arising in connection with the sale of goods, the performance of work, the provision of services is recognized if this debt is not repaid within the time limits established by the agreement and is not secured by a pledge, surety, bank guarantee.

Uncollectible debts for tax purposes as defined in paragraph 2 of Art. 266 of the Tax Code of the Russian Federation are considered debts for which the established limitation period has expired, as well as those debts for which, in accordance with civil law, obligations are terminated due to the impossibility of their execution, on the basis of an act of a state body or liquidation of the debtor organization. This definition of uncollectible debts corresponds to the provisions of Art. 196, 416, 417 and 419 of the Civil Code of the Russian Federation.

The general algorithm for the analysis of accounts receivable and its assessment is set out, for example, in the Rules (standards) for auditing activities approved by Decree of the Government of the Russian Federation of September 23, 2002 No. 6965. In a form closer to the practical financial and economic activities of the organization, this algorithm for analyzing accounts receivable should find its own reflection in the accounting policy of the organization (or in one of its appendices).

In the analysis of receivables, the first priority, it seems, is to determine the period of occurrence of receivables. Most often, this period is set when studying the contract with the counterparty. It should determine the terms of payment for the delivered goods, services rendered or work performed. Only after these periods have expired, the debt becomes overdue and is subject to accounting as receivables, more thorough control and monitoring.

A slightly different mechanism is used if the concluded contracts do not specify the specific terms of payment for the delivered goods (work performed, services rendered). In this case, the rules of paragraph 1 of Art. 486 of the Civil Code of the Russian Federation: the buyer is obliged to pay for the goods immediately before or after the seller transfers the goods to him (unless otherwise provided by law, the contract of sale or does not follow from the nature of the obligation). In addition, it is necessary in this case to take into account that, in accordance with the regulatory requirements of paragraph 5 of Art. 5 of the Federal Law of June 27, 2011 No. 161-FZ “On the National Payment System”, the bank must make the payment no later than 3 business days. Thus, the delivery must be paid for within 3 working days from the date of acceptance and transfer of the goods7. And only from that day can the debt be considered overdue, recognized as receivable and included in the list of controlled debts.

If, however, you have paid for the delivery of the goods in advance against the supplier's invoice without a contract and the invoice also does not indicate the delivery date, other rules based on the statutory provisions of Art. 314 and 457 of the Civil Code of the Russian Federation. In accordance with them, you formally require the supplier to fulfill the obligation within a specific period, which must be reasonable. And if you did not indicate a specific period in your claim or the supplier does not fulfill your requirement, then the delivery obligation must be fulfilled within seven days from the date you submit your demand for its fulfillment. That is, it is practically impossible to determine the period of delay in delivery until a claim is officially sent to the debtor demanding the fulfillment of the obligation.

It is recommended to send the claim (requests for the delivery of goods in accordance with the prepayment made), as well as any other business letters in the event of possible prospects for subsequent litigation, to counterparties by registered mail with a list of attachments and a return receipt, since the signature on the receipt notice is the only undeniable confirmation of receipt of the letter. I repeat, after 7 days from the date of receipt by the debtor of the demand (claim) with a request to fulfill the obligation to supply, the debt should be recognized as receivable and its amount should be included in the list of overdue debts.

Formation of a reserve for doubtful debts

An important stage in the work with the organization's receivables is the formation of a reserve for doubtful debts. The procedure for creating a reserve for doubtful debts is determined by the Accounting Policy of the organization, developed in accordance with the Accounting Regulations (hereinafter - PBU) "Accounting Policy of the Organization" (PBU 1/2008), approved by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n.

It must be emphasized that the provision of the Accounting Policy of the organization that is not created is contrary to the legislation on accounting. The reserve for doubtful debts includes any unsecured debt, both overdue and not overdue, not only for goods, works and services sold, but also for advances transferred, as well as for issued interest-free loans. The allowance for doubtful debts is not created in relation to:

• debts in respect of which the organization does not have documents confirming its occurrence and size;
• debts on interest-bearing loans, which, due to the requirements of the Order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n PBU 19/02 “Accounting for financial investments”, are financial investments, therefore, not a reserve for doubtful debts, but a reserve for impairment is created in respect of them;
• debts (even past due) that the entity has confidence that they will be repaid.

I repeat, the general procedure for assessing the solvency of debtors and the probability of repayment of receivables should be fixed in the Accounting Policy of the organization (or in a separate provision, which is an appendix to the Accounting Policy of the organization).

The amount of the reserve for doubtful debts in accordance with the requirements of clause 3 approved by Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n PBU 21/2008 "Changes in estimated values" is an estimated value. At the same time, receivables are reflected in the balance sheet of the organization less the amount of the reserve for doubtful debts. This procedure is enshrined in clause 35 of PBU 4/99 “Accounting statements of an organization”, approved by order of the Ministry of Finance of Russia dated 07/06/1999 No. 43n.

The formed reserve for doubtful debts is used (reduced) in the course of the organization's activities in three cases:

• recognizing the debt as uncollectible and writing it off in the prescribed manner;
• repayment by the debtor of the existing debt (in whole or in part);
• changes in the estimated value of debt.

The latter seems to require further explanation. For example, receivables arose due to the fact that the organization had previously transferred an advance on the transaction being made. Subsequently, the debtor changed his location, it was not possible to contact him by phone. For this reason, the organization classified the debt as doubtful and included it in the allowance for doubtful debts. After some time, it turned out that the counterparty did not disappear without a trace at all, but only changed the actual address, the responsible employee of the debtor organization confirmed that the obligations to supply materials against the previously received advance payment would be fulfilled. In these circumstances, the entity determined that there were no grounds for considering the debt to be doubtful and wrote off the corresponding amount from the allowance for doubtful debts.

In accordance with the requirements of PVBU-34n and PBU 21/2008, the formed reserve for doubtful debts is reviewed annually (as a rule, this occurs based on the results of a mandatory inventory of liabilities).

To be continued...

In order to develop a unified procedure for dealing with receivables and taking measures by the executive authorities of the city of Moscow, state institutions of the city of Moscow, state enterprises (state unitary enterprises, state-owned enterprises) of the city of Moscow, aimed at reducing the amount of uncollectible debt:

1. Approve the Procedure for organizing work with receivables (Appendix).

2. To impose control over the implementation of this order on the head of the Main Control Department of the city of Moscow Danchikov E.A.

Mayor of Moscow

S.S. Sobyanin

Order
organization of work with receivables

1. General Provisions

1.1. The procedure for organizing work with receivables (hereinafter - the Procedure) determines the rules for organizing work with receivables in the executive authorities of the city of Moscow, state institutions of the city of Moscow, state enterprises (state unitary enterprises, state-owned enterprises) of the city of Moscow (hereinafter - subordinate organizations), unified approaches to the adoption by them of measures aimed at reducing the amount of uncollectible receivables.

1.2. For the purposes of this Procedure, accounts receivable means the amount of debts (excluding debts in terms of taxes, fees and other obligatory payments to the budgets of the budget system of the Russian Federation) due to the executive authority of the city of Moscow, a subordinate organization (hereinafter also referred to as the recoverer) by legal entities , individual entrepreneurs, individuals (hereinafter also referred to as debtors) arising from:

1.2.1. As a result of non-fulfillment or improper fulfillment by a legal entity, an individual entrepreneur, an individual of an obligation in accordance with the legal acts of the Russian Federation, legal acts of the city of Moscow, including as a result of non-fulfillment of a decision on the imposition of an administrative penalty in the form of an administrative fine (hereinafter - accounts receivable for administrative fines).

1.2.2. As a result of non-fulfillment or improper fulfillment by a legal entity, an individual entrepreneur, an individual of obligations in accordance with an agreement (contract, agreement), including as a result of non-fulfillment or improper fulfillment of obligations stipulated by state contracts, investment contracts and (or) agreements, contracts ( agreements) on the provision of funds from the budget of the city of Moscow, contracts for technological connection, lease contracts, contracts for the sale of property and non-property rights, contracts for the social rental of residential premises and other contracts (contracts, agreements), failure to fulfill or improper fulfillment of obligations under which entails the occurrence of a debtor debts, including non-fulfillment or improper fulfillment of an obligation under an agreement (contract, agreement) under which an advance payment was provided (hereinafter referred to as accounts receivable under agreements (contracts, agreements).

1.3. For the purposes of this Procedure, accounts receivable means:

1.3.1. Current accounts receivable - accounts receivable, the maturity (payment) of which has not yet come.

1.3.2. Overdue accounts receivable - accounts receivable, the maturity (payment) of which has expired as a result of non-performance or improper performance of an obligation.

1.3.3. Uncollectible accounts receivable - accounts receivable, further collection of which is impossible in cases provided for by the legislation of the Russian Federation.

1.4. Work with receivables is carried out by persons authorized by the head of the executive authority of the city of Moscow, the head of the subordinate organization to work with receivables at each stage provided for by this Procedure, or authorized by the head of the executive authority of the city of Moscow, the head of the subordinate organization to work with receivables simultaneously through several stages provided for by this Procedure.

1.5. The procedure for working with receivables is established by this Procedure, methodological recommendations for organizing work with receivables, approved by the Main Control Department of the city of Moscow, and adopted in accordance with them by legal acts of the executive authorities of the city of Moscow, acts of subordinate organizations that determine the procedure for working with receivables, including the specifics of the implementation of such work based on the specifics of the resulting receivables, and providing for indicators of efficiency and effectiveness of work with receivables. The specified legal acts of executive authorities of the city of Moscow, acts of subordinate organizations are subject to coordination with the Main Control Department of the city of Moscow.

1.6. To organize work with receivables, the executive authorities of the city of Moscow, subordinate organizations, in accordance with the methodological recommendations for organizing work with receivables, approved by the Main Control Department of the city of Moscow, enter information about working with receivables into the relevant information systems and (or) tables compiled in electronic form (hereinafter referred to as the accounting system).

1.7. The Main Control Department of the City of Moscow coordinates and controls the efficiency and effectiveness of the performance of functions related to work with accounts receivable of the executive authorities of the City of Moscow and subordinate organizations. Control over the efficiency and effectiveness of the performance of functions related to work with receivables in the executive authority of the city of Moscow, a subordinate organization is carried out by a responsible official appointed by the head of the executive authority of the city of Moscow, the head of the subordinate organization, respectively. The executive authority of the city of Moscow ensures the efficiency and effectiveness of the performance of functions related to work with receivables by organizations subordinate to it.

2. Administration of receivables

2.1. The administration of receivables for administrative fines is carried out by an authorized person responsible for the administration of receivables for administrative fines.

2.2. The functions of an authorized person responsible for the administration of receivables for administrative fines include:

2.2.1. Systematic monitoring of the entry into force of a decision in a case of an administrative offense.

2.2.2. Transfer to the authorized person responsible for monitoring the receipt of funds to the personal accounts of the executive authority of the city of Moscow, subordinate organization, a copy of the decision that has entered into force in the case of an administrative offense for accounting for receivables for administrative fines no later than the end of the working day following after the day of receipt of information on the entry into force of the decision in the case of an administrative offense.

2.2.3. Systematic monitoring of the receipt of information and (or) documents on payment by the debtor of an administrative fine.

2.2.4. Transfer of the decision that has entered into force in the case of an administrative offense to an authorized person responsible for working with bailiffs of structural divisions of the Federal Bailiffs Service and bailiffs of structural divisions of the territorial bodies of the Federal Bailiffs Service (hereinafter referred to as the authorized person responsible for the work with the FSSP), in the event that the debtor fails to partially or completely fulfill the obligation to pay the administrative fine no later than the end of the business day following the day the debtor pays the administrative fine.

2.2.5. Daily monitoring of the receipt of information on the appeal of decisions on cases of administrative offenses.

2.2.6. Systematic monitoring of the results of appealing decisions on cases of administrative offenses.

2.2.7. Transfer of copies of decisions taken as a result of appealing decisions on cases of administrative offenses to an authorized person responsible for ensuring the work of the commission on the receipt and disposal of assets, an authorized person responsible for administering receivables for administrative fines for an administrative offense provided for by part 1 of Article 20.25 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation), to an authorized person responsible for working with the FSSP.

2.2.8. Systematic monitoring of the receipt of information and (or) documents on the existence of grounds for declaring receivables uncollectible and transfer of the specified information and (or) documents to an authorized person responsible for ensuring the work of the commission for the receipt and disposal of assets.

2.2.9. Entering, in accordance with paragraph 1.6 of this Procedure, information on the work with receivables for administrative fines into the accounting system.

2.3. Administration of accounts receivable for administrative fines for an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation is carried out by an authorized person responsible for administering accounts receivable for administrative fines for an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4. The functions of an authorized person responsible for the administration of receivables for administrative fines for an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation include:

2.4.1. Systematic monitoring of the receipt of information and (or) documents on non-fulfillment of the obligation to pay the debtor an administrative fine for an administrative offense.

2.4.2. Sending a notice to the debtor about the need to appear in order to draw up a protocol on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation no later than the end of the working day following the day the debtor voluntarily pays an administrative fine for an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation .

2.4.3. Drawing up a protocol on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation, in the manner established by the Code of Administrative Offenses of the Russian Federation, and handing (sending) a copy of the protocol to the debtor or his representative in the prescribed manner.

2.4.4. Sending a protocol on an administrative offense and other case materials to the court for consideration of a case on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation no later than three days from the date of drawing up a protocol on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4.5. Daily monitoring of the receipt of information on the results of the consideration by the court of a case on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4.6. Systematic monitoring of the entry into force of a decision on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4.7. Sending a copy of the effective resolution on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation to an authorized person responsible for monitoring the receipt of funds to the personal accounts of the executive authority of the city of Moscow, a subordinate organization, no later than the end of the working day following after the day of receipt by the official who drew up the protocol on the administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation, information on the entry into force of the decision made by the court, if there is a copy of the decision made by the court.

2.4.8. Systematic monitoring of the receipt of information and (or) documents on payment by the debtor of an administrative fine for an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4.9. Daily monitoring of the receipt of information about an appeal against a decision on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4.10. Systematic monitoring of the results of an appeal against a decision on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.4.11. Systematic monitoring of the receipt of information and (or) documents on the existence of grounds for recognizing receivables as uncollectible and transferring information to an authorized person responsible for ensuring the work of the commission for the receipt and disposal of assets.

2.4.12. Entering, in accordance with paragraph 1.6 of this Procedure, into the accounting system information on work with receivables for administrative fines for an administrative offense provided for by part 1 of article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.5. The authorized person responsible for the administration of receivables for administrative fines for an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation shall repeatedly perform the functions provided for by paragraphs 2.4.1-2.4.11 of this Procedure in the following cases:

2.5.1. The decision by the court to return the protocol on an administrative offense provided for by part 1 of article 20.25 of the Code of Administrative Offenses of the Russian Federation and other case materials to the executive authority of the city of Moscow, a subordinate organization, an official who drew up a protocol on an administrative offense provided for by part 1 of article 20.25 of the Code of Administrative Offenses of the Russian Federation.

2.5.2. Drawing up a protocol on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation, and drawing up other case materials by unauthorized persons.

2.5.3. Incorrect drawing up of a protocol on an administrative offense provided for by Part 1 of Article 20.25 of the Code of Administrative Offenses of the Russian Federation, and execution of other case materials or incompleteness of the submitted materials, which cannot be filled during the consideration of the case.

2.6. Administration of accounts receivable under agreements is carried out by an authorized person responsible for administration of accounts receivable under agreements (contracts, agreements).

2.7. The functions of an authorized person responsible for the administration of receivables under agreements (contracts, agreements) include:

2.7.1. Daily monitoring of the timeliness and completeness of the fulfillment of obligations under contracts (contracts, agreements).

2.7.2. Accounting and accrual of penalties (fines, penalties and (or) interest for the use of other people's funds) for non-fulfillment or improper fulfillment of obligations under contracts (contracts, agreements).

2.7.3. Transfer of information and materials on the existence of receivables under contracts (contracts, agreements) to an authorized person responsible for claims and claims work, no later than two business days from the date of expiration of the period in which obligations under the contract (contract, agreement) were to be fulfilled ).

2.7.4. Systematic monitoring of the receipt of information and (or) documents on the existence of grounds for recognizing receivables as uncollectible and transferring information to an authorized person responsible for ensuring the work of the commission for the receipt and disposal of assets.

2.7.5. Entering, in accordance with paragraph 1.6 of this Procedure, information on the work with receivables under contracts (contracts, agreements) into the accounting system.

2.8. Accounting for receivables is carried out by an authorized person responsible for monitoring the receipt of funds to the personal accounts of the executive authority of the city of Moscow, subordinate organization.

2.9. The functions of an authorized person responsible for monitoring the receipt of funds to the personal accounts of the executive authority of the city of Moscow, subordinate organization include:

2.9.1. Control over the receipt of funds to the personal account of the executive authority of the city of Moscow, subordinate organization for the repayment of receivables.

2.9.2. Analysis of information about the debtor's accounts contained in the bank details of payment orders.

2.9.3. Entering, in accordance with paragraph 1.6 of this Procedure, information on the work with receivables into the accounting system.

3. Collection of receivables

3.1. The collection of receivables within the framework of enforcement proceedings is carried out by an authorized person responsible for working with the FSSP.

3.2. The functions of the authorized person responsible for working with the FSSP include:

3.2.1. Sending (presentation) no later than three working days from the date of receipt of documents for which the deadline for payment by the debtor of an administrative fine has expired, an enforcement document to a structural unit of the FSSP to initiate enforcement proceedings.

3.2.2. Monitoring the conduct of enforcement proceedings, including monitoring the expiration of the deadlines for presenting a writ of execution for execution, the receipt of information and (or) documents on the completion (termination) of enforcement proceedings.

3.2.3. Ensuring constant information interaction with the structural subdivision of the FSSP in the framework of the work on the collection of receivables.

3.2.4. Re-direction (presentation) of the writ of execution to the structural unit of the FSSP, if the deadline for presenting the writ of execution for execution, provided for by the Federal Law of October 2, 2007 N 229-ФЗ "On Enforcement Proceedings", has not expired.

3.2.5. Monitoring the financial position of debtors, changes in the financial position of debtors.

3.2.6. Sending the issued writ of execution to credit organizations if there is information about the debtor's accounts opened with credit organizations to fulfill the requirements contained in the writ of execution no later than the end of the working day following the day of receipt of information about the debtor's accounts opened with credit organizations .

3.2.7. Systematic monitoring of the receipt of information and (or) documents on the existence of grounds for recognizing receivables as uncollectible and transferring materials to an authorized person responsible for ensuring the work of the commission for the receipt and disposal of assets.

3.2.8. Entering, in accordance with paragraph 1.6 of this Procedure, information on the collection of receivables into the accounting system.

3.3. The collection of receivables under contracts (contracts, agreements) is carried out by an authorized person responsible for claim work.

3.4. The functions of an authorized person responsible for claim work include:

3.4.1. Sending to the debtor, who has not fulfilled or improperly fulfilled obligations under the agreement (contract, agreement), a claim about the need to fulfill obligations and pay off receivables no later than three working days from the date of receipt of information and (or) documents on non-fulfillment or improper fulfillment of obligations under agreement (contract, agreement), control over the receipt of a claim by the debtor.

3.4.2. Sending information on receivables to the authorized person responsible for monitoring the receipt of funds to the personal accounts of the executive authority of the city of Moscow, for reflection and accrual on accounting accounts.

3.4.3. Sending to the person ensuring the fulfillment of obligations under the agreement (contract, agreement), no later than 10 working days from the date of receipt of information and documents on the occurrence of receivables under the agreement (contract, agreement) a demand for the fulfillment of obligations under the agreement (contract, agreement) in the period specified in such a requirement, if the agreement (contract, agreement) provides for the introduction of security for obligations.

3.4.4. Control over the results of consideration of the requirement for the fulfillment of obligations under the agreement (contract, agreement).

3.4.5. Submission to the court of an application for the collection of receivables under agreements (contracts, agreements) no later than 5 working days from the date of expiration of the period specified in the claim about the need to fulfill obligations and repay receivables, for the debtor to fulfill the requirements for the fulfillment of obligations and (or) repayment of receivables under agreements (contracts, agreements).

3.4.6. Monitoring the acceptance of an application for debt collection under agreements (contracts, agreements) for consideration by the court.

3.4.7. Clarification of the amount of claims in connection with the additional accrual of the amount of receivables in the amount established by the contract (contracts, agreements) and (or) legal acts of the Russian Federation, legal acts of the city of Moscow, during the period of collection of receivables in court.

3.4.8. Participation in litigation and performance of actions to ensure the collection of debts.

3.4.9. Systematic monitoring of information contained in open sources on the debtor's property in order to ensure the possibility of collecting receivables.

3.4.10. Filing with the court a petition for interim measures, if the failure to take these measures may make it difficult or impossible to enforce a judicial act, as well as in order to prevent damage to the executive authority of the city of Moscow, a subordinate organization.

3.4.11. Submission to the court of an application for the issuance of a writ of execution no later than three working days from the date of entry into force of a judicial act on the collection of receivables.

3.4.12. Sending to the Department of City Property of the City of Moscow documents and a draft application for declaring a debtor bankrupt in bankruptcy cases and procedures applied in bankruptcy cases, claims for mandatory payments and claims of the Russian Federation for monetary obligations no later than 10 business days from the date of entry legal force of a judicial act on the collection of receivables.

3.4.13. Taking actions necessary to restore the missed statute of limitations.

3.4.14. Appeal against acts, actions and (or) inaction that impede the collection of debts.

3.4.15. Transfer of a writ of execution to an authorized person responsible for working with the FSSP no later than the end of the working day following the day the writ of execution is received.

3.4.16. Sending information on the collection of accounts receivable to the Main Control Department of the city of Moscow no later than 10 business days from the date of expiration of 6 months from the date of expiration of the deadline for fulfilling the obligation, if the accounts receivable under the agreement (contract, agreement) exceed 50 million rubles and obligations under the agreement (contract, agreement) are not fulfilled after 6 months from the date of expiration of the obligation to fulfill the obligation, to analyze the reasons for non-fulfillment of obligations, joint development of measures aimed at collecting receivables, and their implementation.

3.4.17. Monitoring the financial position of the debtor, changes in the financial position of the debtor.

3.4.18. Systematic monitoring of the receipt of information and (or) documents that confirm the existence of grounds for recognizing receivables as uncollectible, and the transfer of information and (or) documents to an authorized person responsible for working with the FSSP and an authorized person responsible for ensuring the work of the commission on receipt and disposal of assets.

3.4.19. Entering, in accordance with paragraph 1.6 of this Procedure, into the accounting system information on the conduct of claims and lawsuits for the collection of debts under contracts (contracts, agreements).

4. Recognition of accounts receivable as uncollectible and write-off of accounts receivable as uncollectible

4.1. Accounts receivable are recognized as uncollectible in cases provided for by the legislation of the Russian Federation and which include:

4.1.1. The death of a natural person - the debtor or the declaration of his death in the manner prescribed by the civil procedural legislation of the Russian Federation.

4.1.2. Declaring the debtor bankrupt in accordance with the Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)" - in terms of receivables not repaid due to the insufficiency of the debtor's property.

4.1.3. Liquidation of a legal entity - a debtor - in terms of receivables not paid off due to the insufficiency of the debtor's property and (or) the impossibility of their repayment by the founders (participants) of the debtor within the limits and in the manner established by the legislation of the Russian Federation.

4.1.4. Adoption by the court of an act, according to which the possibility of collecting the debt is lost due to the expiration of the established period for its collection (limitation period), including the issuance by the court of a ruling on the refusal to restore the missed deadline for filing an application with the court for the collection of receivables.

4.1.5. Issuance by a bailiff-executor of a decision on the completion of enforcement proceedings and on the return to the recoverer of the executive document on the grounds provided for in paragraphs 3 and 4 of part 1 of Article 46 of the Federal Law of October 2, 2007 N 229-ФЗ "On Enforcement Proceedings", if from the date of formation accounts receivable more than 5 years have passed, in the following cases:

4.1.5.1. The amount of debt does not exceed the amount of claims against the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiating bankruptcy proceedings.

4.1.5.2. Return by the court of an application for declaring the debtor bankrupt or termination of the bankruptcy proceedings due to the lack of funds sufficient to reimburse the court costs for the procedures applied in the bankruptcy case.

4.1.6. The expiration of the limitation period established by the Code of Administrative Offenses of the Russian Federation for the execution of a decision on the imposition of an administrative penalty in the absence of grounds for a break, suspension or extension of such a period.

4.1.7. In the cases provided for by Article 10 of the Federal Law of December 29, 2015 N 406-FZ "On Amendments to Certain Legislative Acts of the Russian Federation".

4.2. Recognition of receivables as uncollectible is carried out on the basis of a decision of the commission for the receipt and disposal of assets.

4.3. The decision to recognize receivables as uncollectible is made at a meeting of the commission on the receipt and disposal of assets, which is attended by at least three members of the said commission. Such a decision is made by a majority vote of the members of the commission present at the meeting of the commission on the receipt and disposal of assets.

4.4. In order for the commission on the receipt and disposal of assets to make a decision on recognizing receivables as uncollectible, the authorized person responsible for ensuring the work of the commission on the receipt and disposal of assets submits for consideration by the commission documents that confirm the existence of grounds for making decisions on recognizing receivables as uncollectible and which include:

4.4.1. Extract from the reporting on the accounted amounts of receivables for payments to the budget of the city of Moscow (if there are receivables for payments to the budget of the city of Moscow).

4.4.2. Certificate of the measures taken by the executive authority of the city of Moscow, subordinate organization to ensure the collection of receivables.

4.4.3. Extract from the Unified State Register of Legal Entities, confirming the fact of exclusion of the legal entity - the debtor from the Unified State Register of Legal Entities.

4.4.4. An extract from the Unified State Register of Individual Entrepreneurs on the termination of activities due to the bankruptcy of an individual entrepreneur - a debtor.

4.4.5. Documents confirming the death of an individual or the fact of declaring him dead.

4.4.6. A judicial act that has entered into force, in accordance with which the possibility of collecting receivables is lost.

4.4.7. Resolution of the bailiff-executor on the completion of the enforcement proceedings upon the return of the enforcement document to the recoverer on the grounds provided for in paragraphs 3 and 4 of part 1 of Article 46 of the Federal Law of October 2, 2007 N 229-FZ "On Enforcement Proceedings".

4.4.8. The decision to terminate the execution of the decision on the imposition of an administrative penalty, issued by an authorized official in accordance with paragraph 4 of Article 31.7 of the Code of Administrative Offenses of the Russian Federation.

4.5. The decision to recognize receivables as uncollectible is documented by an act of the commission for the receipt and disposal of assets on recognizing the debt as uncollectible, signed by the members of the commission for the receipt and disposal of assets who were present at the meeting of the commission for the receipt and disposal of assets, which indicates the following information:

4.5.1. Full name of the legal entity - the debtor, surname, name, patronymic (if any) of the individual - the debtor.

4.5.2. Taxpayer identification number, main state registration number, code of the reason for registering a taxpayer of a legal entity - debtor (taxpayer identification number of an individual - debtor).

4.5.3. Information about the payment for which the receivable arose.

4.5.4. Classification code for incomes of the budgets of the Russian Federation, according to which receivables for payments to the budget of the city of Moscow are taken into account, the name of the specified code (if there are receivables for payments to the budget of the city of Moscow).

4.5.5. Amount of accounts receivable.

4.5.6. The amount of penalties (fines, penalties, interest for the use of other people's money).

4.5.7. The date of the approved act of the commission for the receipt and disposal of assets on recognizing receivables as uncollectible, at which a decision was made to recognize receivables as uncollectible.

4.6. The act of the commission for the receipt and disposal of assets on recognizing receivables as uncollectible is approved by the head of the executive authority of the city of Moscow, the head of the subordinate organization.

4.7. The decision to write off uncollectible receivables is made by the head of the executive authority of the city of Moscow, the head of the subordinate organization on the basis of documents that are the basis for considering the issue of writing off the uncollectible receivables, and is formalized by order (instruction) of the executive authority of the city of Moscow, the subordinate organization on the write-off of uncollectible receivables, which is signed by the head of the executive authority of the city of Moscow, the head of the subordinate organization.

4.8. The documents that are the basis for considering the issue of writing off uncollectible receivables include:

4.8.1. An approved act of the commission for the receipt and disposal of assets, drawn up in connection with the adoption by the commission for the receipt and disposal of assets of a decision to recognize receivables as uncollectible.

4.8.2. Documents confirming the absence of a change in the financial position of the debtor.

5. Ensuring the work of the commission on the receipt and disposal of assets and work to make a decision on the write-off of uncollectible receivables

5.1. Ensuring the work of the commission for the receipt and disposal of assets is carried out by an authorized person responsible for ensuring the work of the commission for the receipt and disposal of assets.

5.2. The functions of the authorized person responsible for ensuring the work of the commission for the receipt and disposal of assets include:

5.2.1. Control over the receipt of information and (or) documents that confirm the existence of grounds for making a decision to recognize receivables as uncollectible, information and (or) documents on the financial position of the debtor or a change in the financial position of the debtor, documents that are the basis for considering the issue of write-off uncollectible receivables.

5.2.2. Organization of a meeting of the commission on the receipt and disposal of assets at least once a month no later than 5 working days from the beginning of each calendar month, as well as preparation for the said meeting of information and (or) documents that confirm the existence of grounds for making a decision on recognition as uncollectible receivables.

5.2.3. Notification of the members of the commission for the receipt and disposal of assets of the date of the meetings of the commission for the receipt and disposal of assets no later than two business days before the day of the meeting of the commission for the receipt and disposal of assets.

5.2.4. Preparation of an act on recognizing receivables as uncollectible for collection on the basis of a decision made by the commission on the receipt and disposal of assets, and submitting it for approval to the head of the executive authority of the city of Moscow, the head of a subordinate organization no later than 10 working days from the date of the meeting of the commission on receipt and disposal of assets, on which a decision was made to recognize receivables as uncollectible.

5.2.5. Preparation of an order (instruction) of the executive authority of the city of Moscow, a subordinate organization on the write-off of uncollectible receivables on the basis of the documents specified in paragraph 4.8 of this Procedure, and the transfer of the specified order (instruction) on the write-off of uncollectible receivables for signing by the head of the executive body authorities of the city of Moscow, the head of a subordinate organization.

5.2.6. Transfer of the order (instruction) of the executive authority of the city of Moscow, subordinate organization to write off uncollectible receivables to an authorized person responsible for monitoring the receipt of funds to the personal accounts of the executive authority of the city of Moscow, subordinate organization, no later than the end of the working day, following the day of signing by the head of the executive authority of the city of Moscow, the head of the subordinate organization of the specified order (instruction).

5.2.7. Monitoring the financial position of debtors, changes in the financial position of debtors within 5 years from the date of writing off uncollectible receivables to an off-balance account.

5.2.8. Storage and accounting:

5.2.8.1. Documents that confirm the existence of grounds for making decisions on recognizing receivables as uncollectible.

5.2.8.2. Documents that are the basis for considering the issue of writing off bad debts.

5.2.8.3. Information and (or) documents on the financial position of the debtors, changes in the financial position of the debtors, including those that served as the basis for making a decision to recognize receivables as uncollectible, a decision to write off receivables as uncollectible.

5.2.8.4. Approved acts of the commission for the receipt and disposal of assets on the recognition of uncollectible receivables.

5.2.8.5. Adopted orders (instructions) of the executive authority of the city of Moscow, subordinate organizations to write off uncollectible receivables.

5.2.8.6. Other information and other documents related to the adoption of a decision to recognize receivables as uncollectible, a decision to write off uncollectible debts.

5.3. Entering, in accordance with paragraph 1.6 of this Procedure, information on the work with receivables into the accounting system.

6. Monitoring the performance of functions for working with receivables

6.1. Control over the efficiency and effectiveness of the performance of functions for working with receivables in the executive authority of the city of Moscow, a subordinate organization is carried out by an authorized person responsible for monitoring the performance of functions for working with receivables.

6.2. The functions of an authorized person responsible for monitoring the performance of functions related to working with receivables in the executive authority of the city of Moscow, a subordinate organization, include:

6.2.1. Control over the timeliness of entering, in accordance with paragraph 1.6 of this Procedure, into the accounting system information on the results of work with receivables, its completeness and reliability.

6.2.2. Monitoring the implementation of action plans for working with receivables, preparing reports on working with receivables, reports on the status of receivables.

6.2.3. Monitoring the achievement of indicators of efficiency and effectiveness of work with receivables, analysis of the efficiency and effectiveness of the performance of functions for working with receivables.

6.2.4. Preparation of proposals for the formation of indicators of efficiency and effectiveness of work with receivables, development of measures aimed at eliminating the causes that affect the efficiency and effectiveness of work with receivables, preventing a decrease in the amount of receivables.

6.2.5. Ensuring interaction with the Main Control Department of the city of Moscow, including on:

6.2.5.1. Completeness and timeliness of the implementation of measures developed in the framework of interaction with the Main Control Department of the city of Moscow.

6.2.5.2. Timeliness of submission of information and (or) documents on work with receivables of the executive authority of the city of Moscow and subordinate organizations to the Main Control Department of the city of Moscow, as well as control over the completeness and reliability of the information provided.

6.2.5.3. Achievement of indicators of efficiency and effectiveness of work with receivables of the executive authority of the city of Moscow and subordinate organizations.

6.2.6. Coordination of action plans for working with accounts receivable of subordinate organizations within the following timeframes:

6.2.6.1. For the next quarter - no later than the 25th day of the third month of the current quarter.

6.2.7. Approval of reports on the status of receivables and information on the implementation of action plans to reduce the amount of receivables of the executive authority of the city of Moscow, subordinate organizations in the following terms:

6.2.7.1. For the reporting quarter - no later than the 15th day of the month following the reporting quarter.

6.2.8. The person responsible for monitoring the performance of functions for working with accounts receivable in the executive authority of the city of Moscow ensures the efficiency and effectiveness of the performance of functions for working with accounts receivable by subordinate organizations.

6.3. Preparation of action plans for working with receivables, reporting on working with receivables and information on the implementation of action plans for working with receivables is carried out by an authorized person responsible for preparing reports on working with receivables.

6.4. The functions of the authorized person responsible for the preparation of reports on the work with receivables include:

6.4.1. Preparation of reports on the status of receivables submitted for the first, second, third quarters and for the year, and information on the implementation of action plans for working with receivables of the executive authority of the city of Moscow, subordinate organizations, submission of these reports and information for approval to the authorized person responsible for monitoring the performance of functions related to work with receivables, and for approval by the head of the executive authority of the city of Moscow in the following terms:

6.4.1.1. For the reporting quarter - no later than the 10th day of the month following the reporting quarter.

6.4.2. Preparation of action plans for working with receivables of the executive authority of the city of Moscow, subordinate organizations, including those providing for:

6.4.2.1. Measures to reduce the amount of receivables.

6.4.2.2. Measures to improve the efficiency and effectiveness of work with receivables.

6.4.2.3. Indication of responsible persons for the implementation of measures to work with receivables.

6.4.2.4. Deadlines for the implementation of measures to work with receivables.

6.4.2.5. The amount of receivables planned to be reduced.

6.4.3. Sending action plans for working with receivables of the executive authority of the city of Moscow and subordinate organizations for approval by the authorized person responsible for monitoring the performance of functions for working with receivables, and for approval by the head of the executive authority of the city of Moscow within the following terms:

6.4.3.1. For the next quarter - no later than the 20th day of the third month of the current quarter.

6.4.4. Submission to the Main Control Department of the City of Moscow of action plans approved by the head of the executive authority of the city of Moscow for working with accounts receivable of the executive authority of the city of Moscow and subordinate organizations within the following terms:

6.4.4.1. For the next quarter - no later than the 30th day of the third month of the current quarter.

6.4.5. Submission to the Main Control Department of the City of Moscow of reports approved by the head of the executive authority of the city of Moscow on the status of receivables and information on the implementation of action plans for working with accounts receivable of the executive authority of the city of Moscow and subordinate organizations within the following terms:

6.4.5.1. For the reporting quarter - no later than the 20th day of the month following the reporting quarter.

6.4.6. Providing, at the request of the Main Control Department of the city of Moscow, information and documents on the work with receivables necessary to assess the effectiveness and efficiency of work with receivables, a list of authorized persons responsible for working with receivables.

6.5. The procedure for submission, as well as the form and content of action plans for working with receivables, reporting on working with receivables and information on the implementation of action plans for working with receivables of the executive authority of the city of Moscow and subordinate organizations are approved by the Main Control Department of the city of Moscow.

Document overview

It has been established that accounts receivable are understood as the amount of debts due to the executive authority, subordinate organization by legal entities, individual entrepreneurs and individuals that have arisen as a result of non-performance or improper performance by a legal entity, individual entrepreneur or individual of obligations, including as a result of non-payment of the imposed fine; as a result of non-fulfillment or improper fulfillment of obligations in accordance with the agreement (contract, agreement). There are three types of accounts receivable: current; overdue; hopeless to recover.

Coordinates and controls the work with receivables Main Control Department.

Work with receivables is carried out by persons authorized by the head of the executive authority, the head of the subordinate organization. In particular, the head appoints persons who administer accounts receivable, are responsible for working with the Federal Bailiff Service, for claim work and for monitoring the performance of functions related to working with accounts receivable. The list of functions of the said persons has been determined.

A list of cases is given when accounts receivable are recognized as uncollectible: death of an individual or declaration of his death; declaring the debtor bankrupt; liquidation of a legal entity; adoption by the court of an act, according to which the possibility of collecting the debt is lost due to the expiration of the established period for its collection; expiration of the limitation period established by the Code of Administrative Offenses of the Russian Federation for the execution of a decision on the imposition of an administrative penalty, etc. Recognition of receivables as uncollectible is carried out on the basis of a decision of the commission for the receipt and disposal of assets.

1. In what cases the employer has the right to make deductions from the employee's salary.

2. What are the restrictions on employer-initiated deductions.

3. How to issue deductions from wages and reflect in accounting.

As a rule, the employer is the wage debtor, which is quite natural: the employee performs his labor duties, and the employer is obliged to pay him remuneration for this. However, there are cases when an employee has a debt, for example, if he “went over” with an advance payment at the time of payment of wages or with vacation pay at the time of dismissal. If everything is very clear with the employer's debt: if he must, he must pay it off, then the situation is somewhat different with the employee's salary debt. Legislation allows deduction of debt from an employee's salary, however, it establishes a number of restrictions. About what amounts and in what order the employer has the right to withhold from the employee's salary - read the article.

Grounds for deductions at the initiative of the employer

Cases when an employer has the right to deduct from an employee's salary to pay off wage arrears are listed in Article 137 of the Labor Code of the Russian Federation:

to reimburse the unworked advance payment issued to the employee on account of wages;

to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for the consideration of individual labor disputes recognizes the employee's guilt in non-compliance with labor standards or downtime;

upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days.

The list of grounds for deductions from the employee's salary at the initiative of the employer is closed, that is, the employer does not have the right to independently establish additional grounds. Thus, the deduction of various fines (for being late, for smoking, etc.) from the salary of employees is illegal. And even fixing such fines in employment contracts and local regulations does not make them legal. The maximum that an employer can apply in such a situation is disciplinary measures (Article 192 of the Labor Code of the Russian Federation), for example, a remark, reprimand or dismissal on appropriate grounds. However, the fine does not apply to disciplinary measures; accordingly, there are no grounds for deducting it from the employee's salary. Moreover, making illegal deductions, the employer himself can be fined for violation of labor legislation (part 1 of article 5.7 of the Code of Administrative Offenses of the Russian Federation):

• from 1,000 to 5,000 rubles. - a fine for officials and individual entrepreneurs;

• from 30,000 to 50,000 rubles. - penalty for organizations.

Likewise, an employer cannot, on its own initiative, withhold amounts from an employee's wages on account of repayment. Repayment of a loan by deduction from wages is possible only at the request of the employee himself. Also, the employee can “ask” the employer in writing to deduct other amounts from wages on a monthly basis: to pay off a bank loan, for the voluntary maintenance of children, etc. At the same time, the bank commission and other expenses associated with the transfer of these amounts to the recipient must also be made at the expense of the employee.

! Note: Deductions from wages that the employer makes at the written request of the employee are not "withholdings" within the meaning of Art. 137 of the Labor Code of the Russian Federation, since the reduction in the amount of wages payable does not occur by force, but in accordance with the will of the employee himself, who has the right to dispose of his property at his own discretion (Letter of Rostrud dated 26.09.2012 No. PG / 7156-6-1 ). In this way, deductions at the initiative of the employee are not subject to size restrictions established by Art. 138 of the Labor Code of the Russian Federation.

Limitation of deductions from wages

Labor law allows the employer to withhold the amount of debt of the employee in the cases that we have discussed above, from his salary. At the same time, in accordance with Art. 129 of the Labor Code of the Russian Federation, the following payments are related to wages: direct remuneration for work (salary, piecework component, etc.), as well as compensation payments (for example, additional payments for work in the Far North) and incentive payments (for example, bonuses) . Thus, from other payments that are not wages, the employer cannot make deductions on his own initiative. For example, it is impossible to deduct an employee's debt from the amounts of compensation for, payments for, etc.

The total amount of all deductions at the initiative of the employer should not exceed 20% of wages employee (Article 138 of the Labor Code of the Russian Federation). The specified limit value is calculated from the amount of salary remaining after withholding personal income tax. If the employee also has deductions under writ of execution, then they are made first of all, and if their size is less than 20%, then the employer has the right to withhold the employee’s debt, but the total amount of deductions (on writ of execution and at the initiative of the employer) should not exceed 20% of salary. If deductions under executive documents amount to more than 20% of the employee's salary, then the employer does not have the right to withhold the employee's debt.

In addition to the general restrictions on deductions from the employee's wages at the initiative of the employer, it is also necessary to take into account particular restrictions depending on the grounds for the deductions.

Deduction of unworked advance payment, unreturned accountable amounts, overpaid wages

It is possible to make such deductions only if the following conditions are simultaneously met (part 3 of article 137):

• one month has not expired from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments;

• the employee does not dispute the grounds and amounts of deduction.

If these conditions, or at least one of them, are not met, then the employee’s debt can be collected only in court. Or the employee can voluntarily pay off the debt by depositing funds into the employer's cash desk.

Quite often it happens that an employee received an advance payment, but did not work it out until the end of the month due to various circumstances (sick leave, unpaid leave, etc.). Accordingly, at the end of the month, the employee has a debt. Simply “setting off” this debt next month by reducing the amount of wages due is wrong, since any deduction from the employee’s salary (including the deduction of an unearned advance) must have legal grounds. That is, firstly, you need to comply with the 20% limit on the amount of deduction, and secondly, meet the deadline of 1 month and obtain the consent of the employee.

The fact that the employee does not dispute the grounds and amounts of deduction from his salary is better documented, for example, by the employee's statement (Rostrud Letter dated 08.09.2007 No. 3044-6-0). The basis for withholding amounts of debt from the employee's salary is the order of the head, drawn up in any form.

! Note: If an employee has a debt due to the fact that he had overpaid wages, then the employer has the right to withhold the amount of such debt only in the following cases:

• if wages were paid in a larger amount as a result of an accounting error;

The Labor Code does not disclose the concept of "counting error", however, in practice, it is understood as an arithmetic error, that is, an error made as a result of incorrect application of arithmetic operations (multiplication, addition, subtraction, division) in calculations (letter of Rostrud dated 01.10.2012 No. 1286 -6-1). But the technical errors of the employer (for example, repeated payment of wages for one period) or errors as a result of incorrect application of the norms of the law (for example, an outdated version) are not recognized as counting errors (Determination of the Supreme Court of the Russian Federation of 01/20/2012 No. .

• if the body for the consideration of individual labor disputes recognizes the fault of the employee in non-compliance with labor standards or idle time;

• if wages were overpaid to the employee in connection with his illegal actions established by the court.

In the event that none of the above conditions is met, the employer does not have the right to deduct debts from the employee's wages.

Withholding for unworked vacation

The situation when an employee at the time of dismissal did not have time to work out the used annual leave is very common. The fact is that according to the legislation, during the working year, the employee must be granted annual paid leave, while the employee can take a vacation at any time, regardless of the number of months actually worked. Therefore, if an employee leaves before the end of the working year, for which he fully used the annual paid and (or) additional leave, then he has a debt in the amount of vacation pay received for unworked vacation days. The employer has the right to withhold the amount of such debt, for example, from the final calculation upon dismissal (but not more than 20%).

! Note: If the amounts due to the dismissed employee are not sufficient for the employer to be able to withhold the debt for unworked vacation, the employee may voluntarily contribute the amount of the debt. If the employee refuses to voluntarily pay the amount of the debt, can't be sued for it: judicial practice shows that in this case there are no grounds for recovery (Determination of the Supreme Court of the Russian Federation of March 14, 2014 No. 19-KG13-18, Appeal ruling of the Moscow City Court of December 4, 2013 in case No. 11-37421 / 2013).

The employer does not have the right to deduct from the employee's salary the amount of debt for unworked vacationif the employee is dismissed for the following reasons (paragraph 4, part 2, article 137 of the Labor Code of the Russian Federation):

• the employee's refusal to transfer to another job, which is necessary for him in accordance with a medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence of an appropriate job for the employer (clause 8, part 1, article 77 of the Labor Code of the Russian Federation) ;
• liquidation of an organization or termination of activity by an individual entrepreneur (clause 1, part 1, article 81 of the Labor Code of the Russian Federation);
• reduction in the number or staff of employees of an organization, an individual entrepreneur (clause 2, part 1, article 81 of the Labor Code of the Russian Federation);
• change of the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4, part 1, article 81 of the Labor Code of the Russian Federation);
• conscription of an employee for military service or sending him to an alternative civilian service that replaces it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
• reinstatement at work of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
• recognition of an employee as completely incapable of working in accordance with a medical report (clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
• death of an employee or employer - an individual, as well as recognition by a court of an employee or employer - an individual as dead or missing (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
• the onset of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophes, natural disasters, major accidents, epidemics and other emergency circumstances), if this circumstance is recognized by the decision of the Government of the Russian Federation or the state authority of the corresponding subject of the Russian Federation (clause 7, part 1, art. 83 of the Labor Code of the Russian Federation).

An example of deduction for unworked vacation days upon dismissal

Sokolov V.I., Sales Department Manager of Resource LLC retired on 04/10/2015. At the time of dismissal, Sokolov V.I. There are 12 days of unworked vacation. The amount of payments due to the employee upon dismissal (salary and bonus for the period from 04/01/2015 to 04/10/2015) amounted to 25,700.00 rubles. The amount accrued for unworked vacation days amounted to 12,305.50 rubles. The management of Resource LLC decided to deduct V.I. Sokolov from the salary. the amount of payment for unworked vacation days.

Consider the procedure for deducting and reflecting the amount of debt in accounting.

Account debit	Account credit	Sum
44	70	25 700,00	Wages accrued
70	68	3 341,00	Personal income tax withheld from wages (deductions do not apply) 25,700.00 x 13%
44	70	— 4 471,80	The amount owed for unworked vacation withheld from wages (25,700.00 - 3,341.00) x 20%
70	68	— 581,00	Reversed personal income tax from the amount of deduction for unworked vacation days
70	50	18 468,20	Salary paid to the employee upon dismissal 25 700,00 – 4 471,80 – (3 341,00 – 581,00)
44	70	— 7 833,70	Reversed undeducted from the employee the amount of payment for unworked vacation 12 305,50 – 4 471,80
50	70	7 833,70	The employee contributed the unwithheld amount to the cash desk of the organization (if the employee expressed a desire to voluntarily pay off the amount of the debt)
91-2	70	7 833,70	The unwithheld amount of payment for unworked vacation is charged to other expenses (if the employee refused to voluntarily repay the debt)

Deductions from the employee’s wages of his debt to the employer for an unworked advance payment or for overpaid wages are reflected in accounting in the same way as deductions for unworked vacation: by reversing the entry on the debit of the cost accounting account (44, 20, 26) and credit of the accounting account for settlements with personnel wages (70). And the deduction of the employee's debt for unspent accountable amounts is reflected in the posting: debit 70 - credit 71.

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Normative base

1. Labor Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Letters from Rostrud:

• dated September 26, 2012 No. PG/7156-6-1;
• dated 09.08.2007 No. 3044-6-0;
• dated 01.10.2012 No. 1286-6-1