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.
Salary, expense float or customer prepayment?
| 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 |
Reconciling two payments: a hypothetical example
Assume RUB 18,000 for the first half of a month and RUB 24,000 on final payroll settlement reach the account: RUB 42,000 after personal income tax. Suppose the documented protected amount for that month is RUB 20,000, with no other receipts or exclusions. If RUB 18,000 has already been released for living needs from the first payment, only RUB 2,000 remains to be released from the second, rather than another RUB 20,000. The monthly difference is RUB 22,000. This illustrates arithmetic only: RUB 20,000 is neither a current statutory rate nor an actual case outcome.
Do not deduct income tax again from money credited net of tax. For arrears covering several months, obtain an employer breakdown by month and state the living funds already received. A single bank-credit date does not establish the payroll period.
Salary retained by the debtor · Civil-contract advance
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
Legal provisions checked on 21 October 2026: Labour Code Article 136, Bankruptcy Law Article 213.25, Civil Procedure Code Article 446 and Supreme Court Plenum Resolution No. 48, paragraphs 1–2.
- 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 consultation