Is a salary card a bank account? Bank account “Salary. Features of deposit programs

Before entrusting money to the appropriate institution, clients are interested in what types of Sberbank card accounts there are. For the convenience of managing their money, the bank offers users to create different accounts. There are several signs that allow us to classify them into one category or another.

Current account

The current one is available to any citizen over 18 years of age (individual), state or non-profit organization. It is opened for individual needs not related to making a profit. Used to carry out certain banking operations:

• payment of wages and pensions;
• payment of insurance and social charges (alimony, benefits);
• purchasing a card linked to an account, and, therefore, the ability to pay for purchases;
• cashing Money;
• shipment money transfers.

The convenience of a current account is that the bank client has quick access to his funds. Organizations use it as storage that is always available. It is used when large sums are being paid, for example, when purchasing real estate or a car. Calculation of interest on the balance money supply not provided. Replenishment is made through orders or the Sberbank cash desk. Opens in rubles or, if necessary, in another currency. There is no charge for its use.

Each type of bank account is designed for a specific purpose

Deposit account

Serves to temporarily save money. An agreement is concluded between the client and the bank, which states the name of the account, for what period of time the funds are credited, and at what percentage. The institution undertakes to return the deposited money and pay the agreed interest upon expiration of the specified period. Deposit is a type passive income, investing with little risk. The interest rate increases as the deposit period increases.

The deposit is divided into:

1. Urgent. When a deposit is opened for a long time (from 1 year). The client can withdraw the savings only after this time.
2. Poste restante. In this case, the time for which the deposit is opened is not defined. The depositor can withdraw his savings at any agreed time. That's why interest rate small is implied.

Deposit deposits do not bring large profits, but they allow you to survive inflation without significant losses. If necessary, the client can withdraw his money before the end of the contract, but in this case he will lose part of the interest or pay a fine.

Checking account

Opened by an organization or individual entrepreneur for non-cash payments. Intended for:

• transfer of income from the company’s sale of goods, performance of work;
• settlements with suppliers;
• purchasing a loan from a bank;
• payment of payments.

Funds are deposited in cash and non-cash form.

Card account

A card type of account is when a bank client can withdraw his funds without contacting an operator. He is already tied to valid card– debit or credit. The number on the card does not match the account number. Its owner can pay for purchases via the Internet, pay public utilities, make transfers.

Sberbank salary card account

Each employee receiving a salary is provided with his account details. The card has a 16-digit number, which is visible on the front side, and is used to work with funds through bank terminals, mobile banking, online. Finding out what type of salary card account is not difficult. Personal (current) – the account to which the salary card is “linked”.

Settlement – ​​opens to a legal entity. If necessary, it can be opened to an employee who needs to spend company funds, for example, on car maintenance or advertising.

It is allowed to attach several cards to a personal account.

If it is lost or becomes unusable, another one is issued, the personal account remains the same, and the funds are safe.

When you quit your job, you no longer need the card and can close it. To do this, you need to come to any branch of Sberbank and write a statement about closure. The card is destroyed, the remaining financial resources are withdrawn or transferred to another account.

A deposit account allows you to receive passive income

Difference between current and deposit account

The difference is evident in the tasks they perform. The presence of the first allows you to transfer and quickly withdraw funds. But owning this account does not bring profit. The second is not intended for purchases and payments; it allows you to save money for a certain period with interest accrual. The depositor does not have quick access to his money.

Issues of opening and servicing accounts are regulated by the Civil Code of the Russian Federation. It legally stipulates the cooperation of a financial institution and its client when opening a business, and an agreement must be concluded.

Following the opening of a current account, the financial institution has obligations to the depositor for the smooth execution of settlement transactions.

The subject, having opened an account in his name, has the right to deposit funds in it in any amount and control expenses. The bank executes payment orders within 24 hours. This is an indispensable element of the work process; without it, business activity is impossible (capitalization of proceeds, settlements with third parties).

When making a deposit, the client entrusts the bank with a set amount. The difference between a current account and a deposit account is that in the first case, the financial institution can dispose of funds in its own way, and in the second, the deposit is transferred or withdrawn after the end of the time established by the contract and the fulfillment of special conditions.

Features of deposit programs

• The interaction between the organization and the investor is based on the following principles:
• the client pays the amount specified in the contract;
• during the term of the contract, the financial institution uses finances for its own purposes, for this opportunity to use the money, the bank charges interest to the depositor;

upon expiration of the deposit, the client is returned the entire amount invested plus accrued interest. Sberbank has long established itself as a reliable organization. Therefore, many investors choose it to open deposit or current accounts.

1. At this time, the bank offers several programs for saving deposits:"Save"
2. – 9% per annum. Replenishment of funds is not expected, but it is possible to close it early."Save your pension"
3. – intended for pensioners."Replenish"

Other deposits, such as “Multicurrency”, “International”, “Manage”, allow partial withdrawal of funds. Transactions on deposit accounts are usually displayed in a savings book, which also contains information about the depositor, financial organization, deposit (amount, interest, period), movement of the money supply.

But in recent years, the issuance of passbooks has decreased significantly. They were replaced by Maestro cards. But many, mostly people of retirement age, continue to use books because it makes it easier for them to understand the process of working with money. They perceive the book as genuine evidence of the presence of their funds in the bank. Young people, on the contrary, mainly use plastic cards. It is not difficult for them to answer the questions: “What is a Sberbank card? Is this a current or deposit account? The savings book seems to them a relic of the past.

Card accounts can be debit or credit

Debit and credit cards

To facilitate the process of withdrawing money from the account, a plastic card is attached to it. Debit card allows you to withdraw money transferred by the employer wages or other income. You can also use this card to make cashless payments for purchases. Withdrawal is only possible for the amount fixed on the card, unless you activate the overdraft service.

A credit card is the key to an account, provided by the bank with the opportunity to use borrowed money within the proposed limit.

The borrower signs the agreement once and uses the funds again and again as the principal debt is repaid. Credit cards are very popular abroad, and recently in Russia. They will help out if you need urgent money, but their downside is the high interest rate.

• A plastic bank card allows the client to carry out the following monetary transactions without standing in long queues:
• cash out funds through a bank terminal;
• replenish accounts;
• convert currency;
• pay utilities;
• make payments for purchases;

control expenses through online banking.

Thus, understanding the types of accounts is not difficult. And the differences between current and deposit are completely obvious. Not everyone has a deposit account, but the current one is used everywhere, especially the one attached to it plastic card. This is a modern reality that makes the implementation of banking operations more favorable, expanding the potential for managing your money.

Gradually, using bank accounts is becoming a daily procedure for citizens. Indeed, storing cash can be unsafe, and inflation is slowly eating away at household savings. Financial institutions are able to completely take over the management of clients’ funds and their effective storage. To achieve this, banks provide a variety of bank accounts.

Let us consider in detail what types of accounts there are and for what operations each type of account is intended.

Current or work accounts

The simplest ones can be called current or working accounts. There is no accumulation of funds on them, since their main purpose is to carry out various calculations. Such an account may receive pensions, wages, remittances or other income from third parties. Current bank accounts can be replenished by depositing cash either by the account owner or by third parties.

In order to open a current account, Russian citizens must enter into an appropriate agreement with the bank. The only requirement for an individual in this case is the presence of a Russian passport.

Foreign citizens, in addition to an identity card, must present to the bank employee a migration card and a document that confirms the right to stay in Russia. Minimum amount, which is deposited in the vast majority of banks when opening a current account, does not exceed 10 rubles.

Card accounts

Even more convenient to use are bank accounts called card accounts. There are debit and credit cards. In essence, a debit plastic card is the same type of current account, but not geographically tied to the bank branch in which it was opened.

A significant difference between a current bank account and a card account is the presence of an annual maintenance fee for the latter. Money on bank cards can come from any source: salary transfers, money transfers, pensions. Most businesses transfer wages to specially opened “salary” cards, which are the same as debit accounts.

Using a bank card makes the procedure for paying utility bills, paying for purchases and services, and making money transfers extremely comfortable and hassle-free. Almost any process requiring monetary settlements can be completed using plastic card. It is especially convenient to use the card outside the country when going on vacation or on a business trip abroad.

Another type of card account is credit cards. This banking product differs from a debit card in that in addition to its own funds, its owner can use funds borrowed from the bank within the limit established depending on the period of use of the card and the solvency of the owner.

The advantage of such a card is that without additional registration loan agreement you can actually get a loan from a bank. At the same time, financial institutions often go to create a favorable regime for clients using a credit card, in the form of a zero rate on borrowed funds for a certain period.

When applying for a credit card, you should carefully find out all the details of its use. In particular, what interest will the bank charge on an overdraft, what commission will you have to pay for withdrawing money from ATMs of “foreign” banks, penalties that the bank may apply in case of late repayment borrowed money, how much will it cost annual maintenance and reissue of the card.

You can apply for a bank card directly by contacting the bank. There you fill out an application form for issuing a card, and present your passport (identity card) to the bank employee. Drawing up a card account agreement will not take much time; it can be received immediately, once completed and signed by both parties.

A plastic card is issued within 5 to 14 days, depending on the bank. As a rule, when concluding a contract credit institutions charge a fee for issuing and servicing a bank card.

Deposit accounts

The third type of bank accounts can be called deposit accounts. Deposits or deposits involve investing available funds for a more or less long term. The range of such accounts is diverse, and each of them has its own nuances.

All types of deposit accounts have only one thing in common: money is invested in a bank at a certain percentage and for a certain period. Before its expiration, any debit transactions, including cash withdrawals, are not allowed.

The agreement concluded with the bank when opening a deposit will necessarily contain a clause that will provide for penalties for early termination. Common practice at work financial institutions is to reduce the interest on the deposit to minimum figures.

Deposit accounts can be both ruble and foreign currency. Opening an account is simplified as much as possible; the depositor only needs a passport and the money itself, which he intends to place in the deposit account. The greatest effort that a depositor must make concerns the choice of a bank and the terms of the deposit.

Since the deposit must be profitable, it is worth carefully familiarizing yourself with the entire range of deposits, realistically assessing the proposed interest rates and terms of the deposit in order to calculate its effectiveness in advance. In any case, if the investor has a significant amount money, then it makes sense to conclude several contracts with different conditions.

When applying for a loan from a bank, the borrower opens a loan account for the loan amount. Such an account does not require additional registration; it exists within the framework of a valid loan agreement. At full repayment The debt loan account is automatically closed.

Banking products are sold to clients by opening current accounts in a financial institution. A Sberbank plastic card has its own account type, since each payment instrument is assigned a specific combination. It is necessary for an individual to know and identify the details in order to transfer and receive funds.

Types of Sberbank card accounts and their features

A plastic card is a payment instrument that is attached to specific bank details. Depending on the selected product, the client is assigned a personal number with a specific set of numbers. With its help, various expenditure and income transactions are carried out. Also, in order to fill out an income tax return, taxpayers need to know what type of account they have and in what currency.

Current account

Used to carry out a limited list of banking operations. Available to all citizens of the Russian Federation who have reached the age of majority. The current account is intended for interaction with government non-profit organizations in terms of:

• salary transfers;
• social benefit payments (pensions, child support, alimony);
• payments of insurance accruals.

Users of a current account, in addition to operations to credit funds to it, can use the details to pay for purchases, withdraw money, and make transfers.

The advantages of this banking product are that:

1. If it is necessary to carry out a non-cash transaction, the client can always transfer the required amount to a linked card and make an online payment.
2. The account is replenished through an operator or a cash order.
3. You can open a current account in any currency.
4. There is no service charge.

The disadvantages include the lack of charges on the balance of the money supply.

Checking account

Selecting a banking product individual entrepreneurs, organizations for carrying out simple non-cash transactions for:

• transfer of income from the profit earned by the company;
• settlements with suppliers and partners;
• acquisition of bank loans, loans;
• payment of payments, expense receipts.

Deposit account

Designed for storing and increasing cash in a bank. A bilateral agreement for the provision of services is concluded between the client and the financial institution. In a specific field, the conditions, interest, terms and name of the account are written. By choosing a deposit, the client becomes a participant in passive income with little investment risk. The interest rate depends on the duration of the investment; the longer the money stays in Sberbank, the higher the interest will be.

All deposit offers can be divided into two types of deposits:

• fixed-term – opens for a period of 1 year with the condition of complete closure upon expiration of the contract;
• on demand - opens for a long period, which does not have to be agreed upon in advance, has a small interest rate.

Unlike the first type, in the second case the investor has the right to terminate the agreement at any time. Deposit accounts do not bring big profits. They are created for the purpose of preserving savings belonging to individuals.

Card account

This banking product does not work independently, only in conjunction with a debit or credit card. The card number is not an account for transfer. The necessary details can be obtained by going to the “Information” section in your personal account, having previously selected the desired product.

The owner of the plastic card has the right to carry out expense transactions via the Internet. Don't forget about the paid card service. Credit card holders are doomed to pay interest if they do not manage to replenish the balance during the grace period.

Deposit account and current account: what is the difference?

Sberbank offers its clients a choice of two types of accounts. The deposit one will help preserve and increase the savings of citizens, and the current one involves the implementation of instant non-cash transfers and expense transactions. The first is characterized by the accrual of interest upon expiration of the contract, while the second provides quick access to the investor’s money.

For each type of banking product, a financial organization develops specific programs for interaction with clients. So, when opening a current account, the bank undertakes to:

• perform money orders during the day;
• provide unimpeded access to the account to the owner who intends to top up the balance;
• control expenditure transactions.

The deposit account restricts the depositor's access to own funds according to the terms of the contract.

Sberbank salary card: account type

The widespread use of a banking product does not imply the establishment of strict requirements for the client. Since participants in salary projects receive monthly payments on the card, and then use a payment instrument to make various non-cash transactions, it is advisable to link the plastic card to current account. This is a 20-digit number starting with 40817.

Each client is assigned a specific personal account. You can link several cards to it. If the payment instrument is lost, the funds will remain untouched, since they are physically in the bank account.

In case of dismissal, the employee has the right to continue to use the banking product, but will independently pay for the service of using the salary card. If necessary, after contacting any branch of Sberbank, the office manager will close the personal account, destroy the plastic and pay out or transfer unused personal funds.

Conclusion

Sberbank clients need to know what the card account is called in order to understand its purpose. By default, everyone is assigned the current product. If the purpose of a citizen’s application is to save savings, then a deposit account is opened. Legal entities Unlike physical ones, a current personal account is assigned to carry out expense transactions. In modern reality, a plastic card acts only as an intermediary between the bank and the user.

According to Art. 136 FZ-333, all monetary remuneration that is transferred in the form of wages must be transferred to credit institution obligated to maintain a salary account.

Law on salary bank cards and choosing a bank to receive salaries:

Typically, the employer himself chooses where exactly the salary project will be carried out. But if the employee does not agree with this decision, he can independently choose the credit institution in which he will be serviced.

If you are forced to pay a salary card at work, you must:

1. write a corresponding application for transfer of salary to the current card and send it to the accounting department;
2. refuse to sign an agreement with a new bank to open an account and issue a card.

Despite the law, employers usually ignore employees' demands to remain with their previous bank. And if various disagreements with management arise on this basis, then the specialist often loses his job.

Actions and possible compromises

If the employee(s) wishes to remain in service at the same bank, then there are several possible solutions which are commonly used:

• deducting from the salaries of these employees the amount necessary to maintain the salary project in the original bank;
• employees themselves bear the costs of transferring salaries to the card.

The load on the accounting department increases, since it is necessary to make transfers to two different banks, and the company’s expenses increase due to two existing salary project agreements. If employees are satisfied with this option with the deduction of part of their salary, then many employers will accommodate them in resolving the issue.

Regulatory framework

When an employer wants to force him to change his salary card, it is worth telling him about some articles of the Civil Code of the Russian Federation and the Labor Code of the Russian Federation and reminding him that specialists have the right to contact the State Labor Inspectorate if their rights are not respected.

This may ruin relations with management, but at least you won’t have to change the institution where the client was initially served. Sometimes it is important to work with a specific credit institution.

Here are the laws that protect the rights of employees in this matter:

• Art. 1 Clause 2 of the Civil Code of the Russian Federation states that coercion on the part of the employer is unacceptable, specialists themselves can exercise their civil rights;
• Art. 846 Clause 1 of the Civil Code of the Russian Federation confirms the employer’s right to open a bank account for an employee, but the latter is not obliged to use it;
• Art. 136 Part 3 of the Labor Code of the Russian Federation confirms that money must be transferred to the salary account specified by the employee.

What benefits and preferences are provided to salary clients?

Each bank provides its clients who have a salary project with some preferences to increase loyalty.

These include:

• reduced interest rate when applying for a loan;
• increased deposit rates;
• free maintenance of salary accounts, unless otherwise specified in the agreement with the employer;
• no need to provide proof of income to apply for a loan.

The bank has the right to increase the loan rate after the employee has ceased to be serviced under the salary project. Therefore, many who have a mortgage or other loans do not want to change banks. As a result, during an interview it is often necessary to discuss in advance the possibility of transferring salaries to a valid card.

Plastic has a limited shelf life. Its replacement occurs at the expense of the employee if the company is serviced by another bank, but agrees to transfer funds to a valid card.

Hello dear friends! A lot of debtors are indignant - the bailiffs seized the salary account and now the Debtor is left without a livelihood - the Debtor cannot receive his wages! What to do in such a situation and can bailiffs seize the Debtor’s salary card?

Seizure of salary account

We talked a lot about whether the actions of bailiffs to seize bank accounts are legal. The thing is that the bailiff seizes a bank account that is opened in the Bank in the name of the Debtor. The account does not say what kind of account it is - salary, credit or Bank deposit, or maybe the account was opened within debit card for payment on the Internet.
The bailiff has no way of knowing this. He doesn't need to know that. The bailiff seized the bank account, now if the Debtor needs a blocked bank account, the Debtor himself will come to him. Seizure of a salary account comes down to a simple execution of a bailiff's order to seize bank accounts. This document is sent to the Banks at the discretion of the bailiff. The Bank is obliged to fulfill the bailiff's demand - therefore, if the Debtor has a current account with the Bank, the Bank blocks this account and awaits further instructions from the bailiff. Before the next order from the bailiff to write off wages, the Debtor must have time to remove the arrest from the salary account. How to remove a seizure from a salary account is also described in detail and step by step in the White Book Anti-Banker - Seizure of the Debtor's salary. So - buy it!

Can bailiffs seize a salary card?

Bailiffs cannot seize a salary card. Regardless of the amount of debt, the Debtor cannot be left without a source of livelihood. However, as mentioned above, the bailiff does not seize the salary account. The bailiff seizes the bank account. And there is nothing illegal in such an action by the bailiff. Now, when the debtor cannot receive wages, the Debtor himself will come to the bailiff to remove the seizure from the salary account. And what and how to say to the bailiff step by step read in our book Seizure of the Debtor's Wages, which will guide you step by step through this entire difficult path.
By the way, do not confuse the seizure of your salary account by bailiffs and the direct debiting of funds. These are different civil legal relations; accordingly, completely different legal actions will be prescribed in the line of defense of the debtor to carry out his protection. Seizure of a salary account differs from non-acceptance in that the latter is carried out by bank employees, without a court decision. The seizure of a salary account is always carried out by court decision by the bailiff service. Sincerely,

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Benefits for the bank, enterprise and employee

At first glance, it seems that participation in the salary project is beneficial only for one employee, who will receive money for a widely used payment instrument and will not incur any costs associated with servicing the card. However, there is a benefit for every participant in the transaction.

Benefits for the company:

• the possibility of excluding a cashier unit from the staffing table;
• reducing risks and costs for collection, payment and storage of funds;
• reduction of paperwork;
• connection to remote control systems banking services(RB) for processing payroll online (project management without leaving the office);
• crediting wages and other payments to the employee on-the-job;
• confidentiality of payments, which was impossible when compiling statements on paper;
• the possibility of using a targeted credit line for salary payments (with a preferential lending rate);
• the possibility of issuing a card with an original design and logo of the organization.

All costs that may arise during the implementation of the salary project will be recouped by reducing expenses on other items. Simplifying the document flow system and reducing the burden on financial service workers will add another plus to the attractiveness of this service.

Benefits for the employee:

• receiving funds on the payment day even if you are away from work;
• the ability to withdraw funds at any convenient time at bank ATMs without commission;


• payment for goods and services by card without commission;
• control of receipts and debits via SMS services;
• account management in a free online bank and mobile application;
• safety of money even in the event of theft or loss of the card (subject to the safety rules for using the card);
• the opportunity to use the bank’s credit and deposit programs for preferential terms(For example, Tinkoff Bank accrues 7% on the account balance on the Black salary card, plus it provides cashback up to 30%).

Besides everything else, salary card– this is a regular debit (payment) card with all possible range of services (a credit card is not issued as a salary card). It does not limit its owner either in time or space.

You will be able to pay abroad, make purchases online, transfer money to relatives, take advantage of an overdraft, which is usually provided for each salary card . The only drawback is the need to walk to the ATM in cases where cash is needed. This becomes especially problematic in small populated areas, where the number of such devices is small and the failure of at least one creates a lot of problems for ordinary citizens, but who bothers to pay by card, especially since this option is already available in almost any store.

Benefits for the bank:

• receiving profit in the form of commissions paid by the enterprise,
• commissions paid by retail outlets for each purchase (transaction) using a card are the most important source of income, coupled with the use of the balance of unspent funds on salary card accounts (which can be “scrolled”);
• attracting a new flow of clients on preferential lending terms (expanding the client base of borrowers);
• reducing risks when assessing the solvency of potential borrowers (this is very important for banks when lending to payroll clients).

In addition, employees do not always reset their card accounts. This means that the bank has a certain amount at its temporary disposal, for the attraction of which it will not have to pay significant interest.

How to draw up a salary project

To conclude an agreement to participate in a salary project, the organization must provide the financial institution with:

• charter of the enterprise (another constituent document is possible);
• position;
• memorandum of association;
• card with samples of signatures and seal impressions.

If the client receives settlement and cash services from this particular bank, then no package of documents is required from him. Everything you need is already in the bank’s file.

After signing an agreement between the bank and the employer, a special bank account is opened, which will be used exclusively for the temporary storage of “salary” funds and their further distribution to employees’ card accounts.

In order to open individual current accounts for employees, the employer provides the bank with a list of persons who should open salary accounts, along with copies of passports for each project participant. The list can be submitted on paper or through the remote banking system (electronic version).

Within 10 days (as a rule, this period is the same in all banks), the issuer issues personalized cards for each employee from the list provided by the company. Card type and its payment system(Visa, MasterCard or MIR) is agreed in advance. By the way, according to the law, starting from 2017, all public sector employees will receive their salaries using the MIR national payment card, and by 2020, all pensioners and other beneficiaries receiving payments from Pension Fund RF.

Cards can be issued at the place of work if the company has a large staff or the bank has classified the employer as a privileged client.

Figure 1 – Example of the benefits of a salary project for Sberbank clients

The process of crediting money to employee accounts

The basis for replenishing the client’s card account is the payment register, which is sent to the bank by the employer. Nowadays, when almost everything is done remotely, registers have also begun to be sent electronically.

Crediting earnings to an employee’s card takes place in several stages:

1. The employer sends a payment order to the bank to debit the nth amount required for payment from his current account.
2. The recipient is the bank branch, and the account to which the transfer is made is the same account that was opened when signing the agreement to participate in the salary project. In this case, a note approximately as follows must be made in the payment order: “For crediting to bank card accounts according to register No.... from...”.. Some banks require that the amount of such a transfer must be equal to the register amount. Otherwise, no credit will be made. But a number financial organizations allow the possibility of processing the register if at the time of its receipt the required amount is not listed in the salary project account.
3. Funds are redistributed to individual accounts of employees in accordance with the received register of payments.

Each stage of enrollment undergoes a thorough check by bank employees. At the slightest inaccuracies or inconsistencies, the documentation is returned for correction and revision, and the execution of the register is postponed. If the corrected documents are not submitted to the bank at a strictly defined time for this (in accordance with the regulations financial structure), the registry may be rejected.

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Why is the Sberbank Salary Project beneficial for legal entities?

1. There is no need to pay for the service of cashing the total amount of the company's wages;
2. Sberbank has provided flexible tariffs for account servicing, crediting funds to a client’s card, as well as providing other services as part of the company’s salary project. The cost is discussed individually;
3. The procedure for concluding a contract has been simplified. A constructor agreement developed for these purposes will help with this;
4. Large clients can submit a request to install a Sberbank ATM directly on the premises of the enterprise. Employees will be able to withdraw funds without leaving the premises of the enterprise.

How does the salary project work?

After signing the documents, the company and the bank will organize the issuance of plastic cards to employees, as well as the opening of accounts for each employee. The principle of the project looks like this:

• The company's accounting department transfers the total amount of wages (monthly fund) to a single bank account opened in the name of the client company.
• A statement indicating the salary of each employee is provided to the Sberbank branch.
• Sberbank, within the period specified in the agreement, credits the transferred funds to employees’ salary cards (according to the enterprise statement).

Important! The client company is recommended to register in the Sberbank Business Online service. There you can submit statements remotely and independently control the presence of funds in the company account. To interact with banking institution An accountant does not have to visit a Sberbank branch.

How to submit information as part of the Salary Project? Instructions for an accountant

You can send salary information remotely. To do this, fill out a form on the Sberbank website indicating all the information about the company:

• Full title.
• The total period of activity.
• Number of employees.
• Amount of monthly wage fund.
• Address and telephone numbers of the enterprise.
• The contact person.

After receiving the documents, the organization is assigned a certain Bank employee, who will deal with the preparation of documentation and resolving issues that arise during the period of servicing the client company.

Sberbank of Russia has developed a convenient tool for issuing salary cards for individuals. The registration process has become as simple and convenient as possible.

Instructions for registering:

• The file “Register for opening accounts” is downloaded to your computer. It can only be downloaded from the official website of Sberbank of Russia.
• All fields in the Register are filled in. Provide information about employees. The “Export” button is pressed.
• An electronic digital signature (EDS) is affixed to the document, and the Register is sent to Sberbank.

Conditions:

• Issuing a Sberbank card, the cost of annual maintenance is free.
• Cash withdrawals from ATMs within the daily limit are free.
• The card opens an overdraft line with a rate of 20% per annum. In case of delay – 40% per annum.
• The daily withdrawal limit is set based on the card type (Classic, Gold, Platinum). The Classic card has a daily limit of 50 thousand rubles. Platinum – 1 million rubles.
• A commission is charged on funds withdrawn in excess of the established limit.

The employee register in the salary project contains the following fields:

• Employee profile details (full name).
• Full name of each employee in Latin. This information is filled in automatically after specifying the information in Russian.
• Date of birth, city of residence, country.
• Registration address and actual place of residence.
• Passport data (series, number).
• A secret code by which a person will be identified.
• Employee telephone numbers (at least two).
• The position that the employee holds in the company.
• Email address (personal).
• The type of banking product being issued is Sberbank Salary Project cards (Classic, Gold, Platinum).
• Information about the bank (branch name, branch code).

After entering information about employees, the register is exported. For this purpose, there is a corresponding button on the Sberbank website. The document is endorsed with an electronic digital signature of authorized persons of the enterprise and sent to Sberbank.

If changes are made to the instructions, Sberbank will develop new services, and the client company will be automatically connected to them.

Undeniable advantages for employees of the institution:

• You can issue additional bank cards for relatives and loved ones.
• Individual clients of the Sberbank salary project will be able to obtain loans, credit cards, and use mortgage lending and offers for car loans on preferential terms.
• Employees take part in special offers with discounts that come from Sberbank partners.
• Each client will be able to take part in the “Thank you from Sberbank” bonus program.
• While staying abroad, bank clients will be able to pay using international bank card around the world, where products of international payment systems are accepted.
• If your Sberbank card has been lost or stolen, all you need to do is make one call to hotline or go to the nearest Sberbank branch and the plastic will be blocked. Client funds will remain safe.
• You can access your own funds around the clock. Sberbank has the largest network of ATMs throughout Russia.
• Accumulating funds for card account, the client will be able to receive additional income in the form of interest from Sberbank.
• Service " Mobile bank» allows you to receive information about the account status and any movements of funds by sending an SMS message to mobile phone client.
• Internet banking (Sberbank Online) will allow you to make transfers at any time of the day, pay for services, traffic police fines, and repay loans. Internet banking service is provided to clients free of charge.

What does a client company need to know before signing a contract?

• By signing a cooperation agreement, the client agrees to adhere to the public conditions indicated on the company’s website.
• If changes are made to the terms of provision of the “Salary Project” service, an additional agreement with the client is not signed.
• Any legislative changes and technological improvements are put into effect for all clients who have signed the Design Agreement. In this case, the additional agreement is not signed.

Sberbank of Russia is constantly improving products for private clients and partner companies. This also applies to the Salary Project. Using the program from Sberbank will significantly simplify the process of paying wages to employees, as well as reduce the company’s expenses to ensure this process.

mybankpro.ru

Payroll

Wage expenses are written off against the cost of production or goods, therefore the following accounts correspond to account 70:

• For manufacturing enterprise— 20 account “Main production” or 23 account “Auxiliary production”, 25 “General production expenses”, 26 “General (administrative) expenses”, 29 “Servicing production and facilities”;
• for a trading enterprise - account 44 “Sales expenses”.

The wiring looks like this:

D20 (44.26,...) K70

This posting is made for the total amount of accrued salary for the month, or for each employee, if accounting on account 70 is organized with analytics for employees.

Salary deductions

Deductions from salary reduce the amount of accruals and go through the debit of account 70. As a rule, all employees have one deduction - personal income tax. Here account 70 corresponds with account 68 “Calculations for taxes and fees”, posting:

D70 K68

In postings for other deductions, the credit account changes depending on where it goes. For example, when withholding under a writ of execution in favor of a third party, account 76 “Settlements with various debtors and creditors” is used, posting:

D70 K76

Calculation of insurance premiums

Account 70 is not included in postings for insurance premiums, because they are not accrued to employees and are not deducted from their salaries.

Insurance premiums are included in the cost of production, i.e. pass through the debit of accounts 20 (26,29,...) or 44 in correspondence with account 69 “Settlements for social insurance and provision." 69 accounts usually have subaccounts for each contribution. Wiring:

D 20 (44, 26, …) K 69

Payment of wages

After the salary is accrued on the credit of account 70, and personal income tax and other deductions are withheld on the debit of account 70, the remainder is paid to the employees. Payment can be made either from the cash register or through a bank (money is transferred to the accounts of employees from the organization’s current account), i.e. Account 70 corresponds with either account 50 “Cashier” or account 51 “Cash Account”, posting:

D70 K50(51)

Transfer of personal income tax and contributions

On the day of salary payment, the organization is obliged to pay personal income tax and insurance premiums for injuries. The remaining insurance premiums are paid by the 15th of the next month. Payment is made from the current account (account 51), the debt to the Federal Tax Service and funds is closed (accounts 68 and 69). Postings:

D68 K51 - personal income tax paid

D69 K51 – fees paid

Example of payroll with postings

Employees were paid salaries for January 2018, personal income tax was withheld, and insurance premiums were calculated. Accounting for account 70 is carried out without analytics for employees, for account 69 - with subaccounts for each contribution. Expenses for salaries and contributions are included in account 20.

02/10/2018 - wages were paid, personal income tax and insurance contributions to the Social Insurance Fund for injuries were paid,

02/15/2018 - insurance contributions to the Pension Fund, Federal Migration Service, and Social Insurance Fund were paid.

Contributions:

• to the Pension Fund of Russia - 16,500 rubles
• to the Federal Migration Service - 3,825 rubles
• FSS - 2,175 rubles
• FSS injuries - 150 rubles

Postings for all operations:

date	Wiring	Sum	Contents of operation
31.01.2018	D20 K70	75 000	Salary accrued
	D70 K68.NDFL	9 750	Personal income tax withheld
			Insurance premiums charged:
	D20 K69.pfr	16 500	- to the Pension Fund of Russia
	D20 K69.fms	3 825	- to the FMS
	D20 K69.fss1	2 175	- in the Social Insurance Fund (temporary disability)
	D20 K69.fss2	150	— in the Social Insurance Fund (injuries)
10.02.2018	D68.NDFL K51	9 750	Personal income tax listed
	D69.fss2 K51	150	FSS contributions transferred (injuries)
	D70 K50	65 250	Employees' salaries were paid from the cash register
15.05.2018			Insurance premiums listed:
	D69.pfr K51	16 500	- to the Pension Fund of Russia
	D69.fms K51	3 825	- to the FMS
	D69.fss1 K51	2 175	— FSS (temporary disability)

Keeping accounting records in the online service Kontur.Accounting is convenient. Quick establishment of a primary account, automatic payroll calculation, collaboration with the director.

www.b-kontur.ru

Concluding a contract for a salary project and service.

Banks provide services for concluding a salary project. As a rule, different Banks provide different service rates. Basically, the fee for issuing a card is 50-100 rubles, the commission for cashing out funds is from 0.1% to 0.5%. However, an almost mandatory fee is the annual card maintenance fee of about 50-100 rubles per year. Currently, most Banks do not have a fee for issuing and servicing a plastic card, while an annual service fee is almost always present.

The absence of issuance and maintenance fees is explained by the fact that the bank receives indirect income from the card. This can be an advance with interest accrued for using the card (called an overdraft, and is approximately 15% per annum), a loan for wages (also with an interest accrual of about 15-20% per annum). In addition, the income can be a commission for withdrawing cash from third-party competing banks (except for the commission of the Issuing Bank of 0.1-0.5%).

What documents are needed for registration?

To conclude a service agreement for a salary project, the organization provides the necessary documentation to the issuing Bank. Each employee of the organization fills out an application, it indicates the full name of the card owner, attaches a copy of the passport, indicates the code (for restoring a lost card), and indicates the organization in which he works.

After this, the Bank enters into an agreement with the individual for servicing the salary project. All the rules and tariffs for using a bank plastic card are explained to him.

The initiating party concluding the agreement is the organization. She contacts the Bank in writing. The bank provides established tariffs for services, and if an agreement is reached, a salary project is concluded.

As a rule, the heads of the Bank's branches have delegated authority to change tariffs established by the Bank's management. The service fee for one person will be minimal if it is public sector entity or a commercial company has a large staff. Or, the reason for establishing a minimum service fee may be the “status” of the organization - a budget organization that is on the Government’s approved list for preferential services (this organization serves pensioners and WWII veterans).

A plastic card for the salary project allows you not only to cash out funds, but also to pay using the card in stores where there are POS terminals (a device for reading and debiting funds from the card to make a payment for goods or services).

Large shopping centers enter into agreements with banks to provide discounts to the buyer of goods. In our case, these are cardholders - employees of the organization. Such devices are found in almost all stores and offer to pay for the product for free, and perhaps even with a discount on the price of the product.

The procedure for crediting wages.

The organization submits all the necessary legal documents (charter, regulations, constituent agreement, card of sample signatures, seals) and attaches a list of employees at the time of concluding the agreement with the Bank.

After this, in Automated Banking System The bank registers the organization, enters each employee of the organization into the database, and assigns a unique account for crediting and paying wages. At the same time, each employee of this organization opens a card account, which is linked to the organization’s account.

The first transfer of funds to the accounts of cardholders - employees of the organization occurs as follows:

1. The organization transfers funds by non-cash method from its main account to an account opened with the Bank for payment of wages in accordance with the Salary Project. If the organization’s main account is opened in another Bank, it provides a payment order there for the transfer of funds to the Bank with which the agreement for the Salary Project has been concluded. Next, provides a copy of the payment order to an employee of the issuing Bank. If the main account is opened with the issuing Bank, then the organization provides a payment order to debit the main account and replenish the salary project account for payment of the amount, indicating the necessary details. In addition, it provides an electronic and paper signed list of employees indicating their debited account and credited accounts of the organization’s employees to which they plan to make the payment. The list must contain the signatures of the manager and chief accountant and the seal of the paying organization. The total amount must be equal to or greater than the amount of available funds in the organization’s account for the salary project. The same procedure occurs in the case of crediting other payments due to the employee, and the payment details are indicated in the assignment.
2. A Bank employee checks documents for authenticity. If everything matches, the payment order is processed. In case of discrepancy, it returns the order for revision or correction. After the payment is made, funds are transferred to the salary project account. Next, from this account, according to the provided list of the organization’s employees, it transfers the salaries (vacation pay, advance payment, travel allowance) of employees to the employees’ card accounts.
3. After this, for some time, an employee of the organization can withdraw wages from an ATM of this Issuing Bank, or from an ATM of a third-party Bank, but according to the tariffs for withdrawing money from a “foreign” ATM.

Dismissal of an employee - what happens to the card?

In cases where an employee leaves the company, the final payment is made according to the labor legislation of the Russian Federation. The organization can pay him the balance of his salary in cash, or to his card account, while the “final payment” is indicated in the assignment. Notifies the Bank in writing of the termination of the employee’s employment relationship with the organization. The bank, based on a notification from the organization, closes the card account of the dismissed employee and demands the return of the card.

Otherwise, at the request of the dismissed employee, the card continues to “work”. The card is transferred to service at the rates for an ordinary individual - the cardholder. However, all former privileges do not apply to him. Tariffs for ordinary cardholders for individuals are slightly higher than for salary projects. But in the case of a salary project, tariffs = 0, since the organization pays.