Expert Study of Issues Related to the Calculation and Payment of Wages and Other Payments Established by Law: Guidelines
https://doi.org/10.30764/1819-2785-2022-1-72-95
Abstract
The right to receive fair wages is guaranteed by the state. The protection and restoration of violated rights are entrusted to various state structures, including investigative and judicial authorities. To establish an objective picture of the event in question and the fact of non-payment of wages to employees, a forensic economic examination is assigned.
The following methodological guidelines consider the main approaches to conducting forensic examinations concerning getting the salary and other payments by an employee. These include the tasks of establishing the correctness of the amounts of wages paid, compliance with the due date for the payments, determining whether the employer has the financial capacity to pay the employees on time and in full. The author gives a list of the objects of expert research and provides their brief description. The article also addresses the content of questions that fall within the competence of a forensic economist and of those that do not. Based on the examples from expert practice, the author gives algorithms for solving the tasks on the calculation and payment of wages. The final part of the guidelines presents a brief analysis of the legal regulation of liability for non-payment of wages abroad.
About the Authors
М. М. Vinogradova
The Russian Federal Centre of Forensic Science of the Russian Ministry of Justice of the Russian Federation
Russian Federation
Russian Federation
Vinogradova Marina Mikhailovna – Candidate of Law, Lead State Forensic Expert at the Department of Forensic Economics
Moscow 109028
N. N. Bondar’
The Russian Federal Centre of Forensic Science of the Russian Ministry of Justice of the Russian Federation
Russian Federation
Russian Federation
Bondar’ Natal’ya Nikolaevna – Lead State Forensic Examiner at the Department of Forensic Economics
Moscow 109028
References
1. Sumtsov A.I. Forensic Accounting Analysis on Cases of Embezzlement of Funds. Moscow: VNIISE, 1984. 204 p. (In Russ.).
2. Orlov Yu.K. Forensic Examination as a Means of Proof in Criminal Proceedings. Scientific Edition. Moscow: IPK RFTsSE, 2005. 264 p. (In Russ.).
3. Pashchenko T.V., Sheshukova T.G. Forensic Accounting Expert Examination Method of Salary Retard. Bulletin of South Ural State Univer-sity, Series “Economics and Management”. 2008. No. 20 (120). P. 61–66. (In Russ.).
4. Abubekirova A.Sh., Bil’skii V.N., Yasova O.A. Methodology of Forensic Accounting Analysis of Non-Payment of Wages. Collection of Materials of III International Scientific and Practical Conference “Innovative Reform of the Economy and Society in Conditions of Global Uncertainty” (Saratov, March 10, 2017). Saratov: Institut issledovanii i razvitiya professional’nykh kompetentsii, 2017. P. 3–9. (In Russ.).
5. Shel’tik K.R., Bekkalieva N.K. Methodology of Forensic Accounting Analysis of Non-Payment of Wages. Modern Scientific Studies. Collection of Scientific Works on the Materials of VII International Scientific and Practical Conference (Anapa, April 15, 2019). Anapa: Innova, 2019. P. 26–32. (In Russ.).
6. Shcherbich L.A. Some Features of Legal Regulation of Issues Related to Ensuring the Right to Timely and Full Renumeration for Work (in International Law and According to the Russian Legislation). Protection of Citizens’ Labor Rights by Means of Prosecutorial Supervision: Theory and Practice: Collection of Articles / N.V. Koval’, O.V. Smirnova (eds.). Moscow: Un-t prokuratury Rossiiskii Federatsii, 2018. P. 60–69. (In Russ.).
7. Voevodina T.G., Gronskaya N.Yu., Danilova N.A., Kovaleva M.G., Ovchinnikova G.V., Pristanskov V.D. Non-payment of Wages and Other Statutory Payments. Qualification, Prosecutorial Supervision, Investigation / N.A. Danilova (ed.). Saint Petersburg: SanktPeterburgskii yuridicheskii institut (filial) Akademii General’noi prokuratury RF, 2005. 88 p. (In Russ.).
8. Yastrebov O.A., Kucherkov I.A. Features of Occasion Formation for Public Prosecution of Penal Cases About Non-payment Salary. RUDN Journal of Law. 2012. No. 2. P. 70–75. (In Russ.).
9. Koval’ N.V., Smirnova O.V. (eds.). Protection of Citizens’ Labor Rightsby Meansof Prosecutorial Supervision: Theory and Practice: Collection of Articles. Moscow: Un-t prokuratury Rossiiskii Federatsii, 2018. 71 p. (In Russ.).
10. Kim E.P., Kiselev E.A. The Order of Actions of an Investigator When Examining Reports of Precrime, Provided for by Article 145.1 of the Criminal Code of Russian Federation (Nonpayment of a Salary, Pensions, Stipends, Allowances and Other Payments). Izvestiya Tula State University. Economic and Legal Sciences 2016. No. 3-2. P. 53–57. (In Russ.).
11. Khmeleva A.V. Expert Help During the Inspection and Investigation of Non-Payment of Wages. Legal Science and Law Enforcement Practice. 2017. No. 1 (39). P. 127–131. (In Russ.).
12. Marchenko M.N. (Ed.). Legal Encyclopedic Dictionary. Moscow: Prospekt, 2006. 816 p. (In Russ.).
13. Shilkin S.A. Calculation of Average Earnings from Vacation to Donor Bonuses. Moscow: Glavbukh, 2018. 120 p. (In Russ.).
14. Laptev S.A., Tyukina D.V. Criminal Liability for Non-payment of Wages. The Territory of New Opportunities. The Herald of Vladivostok State University of Economics and Service. 2017. Vol. 9. No. 1. P. 108–118. (In Russ.).
15. Ivanova O.A. Liability for Non-payment of Wages under the Criminal Law of the Members of the CIS. Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia. 2010. No. 1 (12). P. 268–271. (In Russ.).
16. Ivanova O.A. Criminal Liability for Non-payment of Wages under the Legislation of Foreign Countries. Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia. 2010. No. 1 (12). P. 271–274. (In Russ.).
17. Golovnenkov P.V. Criminal Code of the Federal Republic of Germany – Strafgesetzbuch (StGB). Scientific and Practical Commentary and the Translation of the Text of the Law. Potsdam: Universitätsverlag Potsdam, 2021. 489 p. (In Russ.). https://doi.org/10.25932/publishup-47371
18. Criminal Code of the Republic of Poland / A.I. Lukashov (ed.); Translation from Polish D.A. Barilovicha. Saint Petersburg: Yuridicheskii tsentr Press, 2001. 234 p. (In Russ.).
19. Kondo A. Impact of Increased Long-Term Care Insurance Payments on Employment and Wages in Formal Long-Term Care. Journal of the Japanese and International Economies. 2019. Vol. 53. 101034. https://doi.org/10.1016/j.jjie.2019.101034
20. Borissov K., Dubey R.S. Growth with Many Agents and Wages Paid ex ante. Economic Modelling. 2020. Vol. 89. P. 101–107. https://doi.org/10.1016/j.econmod.2019.10.007
21. Jepsen C., Jepsen L. Convergence Over Time or Not? U.S. Wages by Sexual Orientation, 2000–2019. Labour Economics. 2021. Vol. 74. 102086. https://doi.org/10.1016/j.labeco.2021.102086
22. Hamermesh D.S., Kawaguchi D., Lee J. Does Labor Legislation Benefit Workers? WellBeing after an Hours Reduction. Journal of the Japanese and International Economies. 2017. Vol. 44. P. 1–12. https://doi.org/10.1016/j.jjie.2017.02.003
Review
For citations:
Vinogradova М.М., Bondar’ N.N. Expert Study of Issues Related to the Calculation and Payment of Wages and Other Payments Established by Law: Guidelines. Theory and Practice of Forensic Science. 2022;17(1):72-95. (In Russ.) https://doi.org/10.30764/1819-2785-2022-1-72-95
Views:
1669
Email this article 