Salary instalment
It is part of remuneration, not a separately immune payment.
Prepayment by the debtor
A right to performance or repayment may remain.
Customer advance
The funds and corresponding performance duty are analysed together.
Classifying the advance
| Situation | Meaning | Evidence |
|---|---|---|
| Employer pays the first salary instalment | Employment income for the current month | Payslip, covered period and final payment date |
| Debtor prepays a seller | Property right to goods, service or refund | Contract, payment, performance and refund grounds |
| Debtor receives a customer advance | Funds received with a possible reciprocal duty | Payment purpose, business status and work completed |
| Child-purpose or statutorily protected payment | Separate legal classification required | Statutory basis and supporting records |
Debtor workflow
Identify the source
Establish the payer, contract, period and economic purpose.
Collect the breakdown
Obtain a payslip or the contract, invoice, completion records and payment order.
Disclose the facts
Provide the financial manager with the records and reciprocal-performance details.
Claim statutory protection
If disputed, document the subsistence amount, dependants and other lawful exclusions.
How much of a salary instalment remains
Russian law requires salary payment at least twice monthly. The colloquial “advance” is normally the first instalment. Bankruptcy classification considers total income for the period and protected funds, not that instalment alone.
- compare both salary instalments for the month;
- include the applicable subsistence minimum and documented dependants;
- separate vacation pay, sickness benefit and compensation;
- retain the statement and payslip;
- record disagreements in writing within the bankruptcy case.
Contract-prepayment documents
| Document | Purpose |
|---|---|
| Contract and schedules | Subject, price, deadline and refund terms |
| Payment record | Payer, recipient and purpose |
| Acceptance records and correspondence | Actual performance stage |
| Demand or complaint | Refund right or dispute |
FAQ
Is the entire salary advance taken?
Not automatically. It is reviewed with the month’s other income while statutory protection remains available.
May it be paid in cash?
The payment method does not change its legal nature or disclosure duties.
What about a prepayment for undelivered goods?
The estate may include the right to delivery or repayment, depending on the contract and performance.
Is every customer advance income?
No. Reciprocal duties, business status and the contract must be reviewed; the bank memo alone is insufficient.
Official sources
- Russian Labour Code, Article 136
- Bankruptcy Law, Article 213.25
- Civil Procedure Code, Article 446
- Supreme Court Plenum Resolution No. 48
Related guides: protected payments, vacation pay and work during bankruptcy.
Need to classify a particular advance?
Initial consultationA Salary Advance Is Not a Separate Income Type
| Receipt | Legal character | Evidence |
|---|---|---|
| Salary advance | Part of employment pay | Timesheet and payslip |
| Final settlement | Remaining employment pay | Payslip |
| Civil-contract prepayment | Payment for future service | Agreement and acceptance |
| Expense float | Employer expense funds | Order and report |
| Loan repayment | Performance of debtor’s claim | Agreement and transactions |
Name the basis precisely
Do not rely only on the bank label “advance”.
Combine salary components
Assess total monthly employment income.
Check delays
Bank date and accrual month may differ.
Two Credits Do Not Create Two Living Minima
Protected funds support current living needs for the relevant period. Where salary is paid twice monthly, the advance and final settlement must be analysed together. At month boundaries, use payroll records: a credit on the first day may relate to the prior month. A different advance, such as customer prepayment under an NPD or civil contract, requires review of performance, refund duties and tax records. Concealing the second component or routing it to another person’s card does not change its nature and creates good-faith risk.