The article deals with the problem of calculating the statute of limitations on cases of non-payment of wages, criminal liability for which is provided for in Art. 1451 of the Criminal Code. In practice, such periods are calculated in different ways (in some cases from the moment of the dismissal of either an employee who was not paid wages, or the director of an enterprise who was admitted to the specified non-payment). Questions arise in situations in which wage arrears, formed a few years ago, have not been repaid. The authors of the article come to the conclusion that the statute of limitations for bringing to criminal responsibility for committing a crime under Article 1451 of the Criminal Code begins on the day when the duty to pay wages was not fulfilled.