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Based on payroll. Regulations on wages

The regulation on remuneration of employees - a sample of 2018-2019 can be found on our website. And from this article you will learn about who needs to draw up this document and in what form it is drawn up.

Is it possible not to draw up a provision on remuneration and can they be punished for this

Regulations on wages — this is one of the internal documents of the employer. It is necessary not only to describe the applied system of calculation and remuneration for work, but also to consolidate the system of material incentives and incentives for employees in the organization.

This provision justifies the legitimacy of including wage costs in tax expenses. Its absence sharply reduces the chances of proving to the tax authorities the legitimacy of reducing the tax base for income tax or simplified taxation tax on bonuses, surcharges, compensations and other similar payments.

Whether the employer is obliged to pay a bonus, find out at the link.

Given these advantages of the provision, taxpayers in most cases spare no time and effort to develop it.

You can do without such a document only in one case - if all the conditions of remuneration are described in labor contracts with employees or in a collective agreement, or if all employees of the company work in conditions that exclude any deviations from the usual ones (they do not work overtime, at night and holidays ). In this case, you can not draw up a separate provision.

In the legislation of our country there is no unconditional requirement for the development and application of the regulation on remuneration for each employer. There are also no requirements for the form, type and content of this document. Therefore, for an arbitrary form of provision or its absence as a separate document, punishment will not follow.

Regulation on remuneration and bonuses for employees: is it necessary to combine

Since there are no legislative requirements on this issue, in different companies you can find a variety of options for processing internal documents related to the calculation and payment of salaries to employees.

For example, the regulation on remuneration is drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulation on bonuses. It is possible to provide for other salary provisions: on wage indexation, summarized accounting of working hours, etc.

Individual employers are limited to the approval of only one document - the collective agreement, which stipulates all the necessary aspects of wage policy.

The decision on whether to prescribe all the necessary salary nuances in one document or draw up each significant issue with separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single position, it is necessary to write down all the nuances in this document as scrupulously as possible.

Read about what bonuses and rewards for employees can be in the article. What are the types of bonuses and employee benefits? .

The main sections of the regulation on remuneration and bonuses for employees

The regulation on remuneration and bonuses for employees may include, for example, the following sections:

  • general terms and definitions;
  • description of the company's remuneration system;
  • terms and forms of payment of wages;
  • liability of the employer for the delay in wages;
  • duration of the provision;
  • table "Additional payments";
  • table "Compensation";
  • table "Surcharges";
  • table "Awards";
  • table "Other payments to employees".

The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the main concepts and terms used in the regulation is given so that any employee, when reading it, would not have difficulty understanding the content of the document. The same section indicates to whom this provision applies (employees under an employment contract, part-time workers, etc.).

The second section is devoted to the description of the wage system (SOT) adopted by the employer (time-based, piecework, etc.). If different SOTs are provided for different categories of workers and employees, a description of all systems used is given.

In the section intended to describe the terms and forms of payment of wages, the dates for the issuance of their earned remuneration to employees (advance payment and final payment) are indicated. You cannot be limited to a one-time payment of salary income.

However, the payment of salaries more often than 2 times a month will not violate any norms. More about this - in the material “Salary can be paid more than twice a month” .

The same section reveals the form of remuneration: in cash through the cash desk or transfer to bank cards of employees, as well as the percentage of the possible payment of part of the salary income in kind.

A separate item reflects information related to the employer's liability for delayed wages.

IMPORTANT! The liability of the employer for delaying wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which establishes a minimum amount of interest (not less than 1/150 of the refinancing rate of the Central Bank of the Russian Federation on amounts outstanding on time for each day of delay).

The regulation may establish an increased amount of compensation.

The main text part of the provision is completed by the final section, which indicates the period of its validity and other necessary conditions.

Tabular part of the position

In the structure of the provision from the considered example, all additional payments, compensations and bonuses are placed in separate tabular sections. It is not necessary to do this - the text form of presentation can also be used. In this case, such a method of structuring information is used for the purpose of clarity and ease of perception.

For information on what payments form the wage system, read the article. "St. 135 of the Labor Code of the Russian Federation: questions and answers " .

The table "Surcharges" contains a listing of those salary supplements that are applied by the employer. For example, these may be additional payments related to overtime work, for night work or the work of an employee on a holiday, and other additional payments.

For each type of surcharge, the corresponding interest rates are entered in the table. For example, for night work, the surcharge is 40% of the hourly rate (for part-time workers). In a separate column of the table (it may be called "Note"), the necessary explanatory data are indicated. For example, for extra pay for night work, this column indicates the period considered night: from 22:00 to 6:00.

The structure of the "Compensation" table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented by the appropriate amount or calculation algorithm.

The table "Surcharges" is present in the provision only if the employer has such a type of cash supplements to the salary. An example of this is the seniority bonus. At the same time, it is required to explain in detail for what period what amount of the allowance is due. For example, for work experience from 4 to 7 years, the salary supplement will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The rest of the tables are filled in the same way.

You can see a sample regulation on remuneration and bonuses for employees - 2018 on our website.

Do I need to review the salary regulations every year?

The regulation on remuneration can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity of such a document.

The need for an annual review of the provision may arise in cases where the employer develops new types of activities involving employees of various professions, which require revision or addition of existing SOTs and incentive payments, or working conditions change.

The employer and employees are interested in keeping their internal local acts up to date and should promptly initiate their revision, including the provision under consideration.

What to indicate in the order for the approval of the regulation on remuneration, we will tell.

What are the nuances provided in the provision for piecework wages

Piecework wages are a form of wages in which the amount earned depends on the number of units manufactured by the worker or the amount of work performed. At the same time, the quality of the work performed, the complexity of execution and working conditions are taken into account.

There are several types of piecework wages:

  • simple;
  • piecework premium;
  • chord.

It is based on piece rates, and other salary supplements (for example, a bonus for the absence of marriage) are set in a fixed amount or as a percentage of the amount earned.

Depending on the types of piecework wages used, the regulation provides for the features of calculating and paying wages, taking into account all the nuances of this SOT for a particular employer.

Read more about the piece-premium payment system in the material. “Piece-bonus wage system is…” .

Results

The regulation on remuneration is necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend before the tax authorities the validity of reducing the tax base for income tax or simplified taxation tax on various salary payments. And employees will be sure that they will not be deceived when calculating wages and that they will be able to receive legal allowances and compensation (including in court).

This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The Regulations may be revised as necessary or may remain in effect indefinitely.

One of the main local regulations of the company is “Regulations on the remuneration of employees”. The legislation does not establish the obligation to compile it. However, when planning and budgeting, it is of paramount importance. This is especially true for organizations that are subject to state regulation of pricing.

The regulation on remuneration is a document developed by the economic department of the company and containing information on the remuneration systems used in the company, available allowances, additional payments and other parts that make up the wages of all categories of employees, as well as the procedure for its payment.

When developing it, it is necessary to take into account all social guarantees and payments provided for by labor standards for an employee. This document is especially important if the company uses two or more wage systems at once, for example, salaries and piecework.

This local act of the company provides information that is contained in other regulatory documents: internal regulations, the collective agreement of the organization, labor contracts, etc. When it is drawn up, the main thing is to avoid inconsistencies between them.

Very often in enterprises, especially small ones, the Regulation on remuneration is combined with the Regulation on bonuses. This is considered more rational, as it avoids the arising contradictions between the two given documents. Before the Regulation is approved by the head, it is necessary to coordinate it with the legal department, the chief accountant, the personnel service, the trade union and all other officials who will apply it in their work.

The document signed by the head must be duplicated and distributed to the relevant structural units, as well as to the trade union. It is advisable to acquaint each employee with it against signature when applying for a job.

A sample of the preparation of the position on wages

The position is drawn up in any form. It is desirable that it be a structured document consisting of chapters.

At the top of it, there should be a record approved by the director of the company, with a breakdown of the position and personal data of the head, as well as the date of its signing. The title must include the full name of the company. The first section of the Regulations defines general concepts. Information is recorded here who is the employer, employees, what is considered the wage system, wages.

In the second part, it is necessary to determine the applicable remuneration systems for each category of employees. These can be salaries, additional payments for special working conditions, allowances, tariff rates, the use of tariff coefficients, prices for manufactured products. Here you also need to specify how downtime, defective products, etc. are paid.

The position should reflect all factors (education, qualifications) that affect the application of a particular rate. If the economic situation allows, and the company applies various additional payments (for long work experience in the company, for professionalism, for increased work intensity, etc.), they must be indicated in this part of the document.

If the company has not developed a Regulation on bonuses, then this document must include an appropriate section that determines the amount of remuneration and for what they are charged. Also, the Regulations should contain information on the procedure for providing material assistance to employees.

The next section indicates the procedure for paying salaries: in what form, in what time frame, and the place of payment. This part is especially important, since it determines the specific dates for the payment of wages (for example, the first part - before the 30th day, the second before the 15th day of the month). By law, it must be paid at least twice a month. If the company violates these terms, then it may be subject to administrative and even criminal liability.

When an organization pays wages in cash, the Regulations must specify the full address of the place of issue. The same part also indicates the documents that are issued upon payment (pay slips), and in what period. In a separate section, it is necessary to highlight information on the employer's liability for violations of their obligations to pay wages. It also determines the procedure for calculating, the amount and timing of compensation payments.

The final section should contain information about the change, addition, revision of this local act. At the end of the Regulations on remuneration, there should be inscriptions of approval by the officials of the organization.

The regulation on remuneration is one of the local regulations of the company, which establishes the remuneration systems used in the organization, additional payments and allowances of a compensatory and incentive nature, mechanisms for calculating and paying wages. The regulation on remuneration is developed by the employer, taking into account the economic capabilities of the organization, but in compliance with the guarantees established by labor legislation, and is adopted taking into account the opinion of the representative body of employees (). Let's consider the structure of the regulation on remuneration, analyze the mistakes that employers make when drawing up the regulation, and determine whether wage indexation is mandatory for commercial organizations.

The Labor Code does not single out the provision on remuneration as a separate document, that is, it is not mandatory. In practice, if a company pays only official salaries to employees, then the norms of the regulation on remuneration are included in the internal labor regulations. Approval of a separate document is advisable if, in addition to salaries, employees receive any additional payments, or if the company simultaneously has different remuneration systems.

How to draw up a salary statement?

The structure and content of the regulation on remuneration are determined by the employer based on the specifics of the activity, financial capabilities and staff of the company. The main objective of the regulation on remuneration is to comply with the guarantees established by labor legislation and industry agreements. The structure of the payroll clause could be as follows:

  • general provisions;
  • wage systems;
  • the procedure for calculating wages;
  • the procedure for paying vacation pay and benefits for temporary disability;
  • the procedure for remuneration of labor in conditions that deviate from normal (overtime work, work on days off and at night);
  • the procedure for remuneration of labor when performing additional duties (fulfilling the duties of an absent employee, combining positions, increasing the amount of work, expanding the service area);
  • the procedure for paying bonuses (if the provision on bonuses is not included in a separate local regulatory act);
  • the procedure for calculating other payments established by the employer based on their financial capabilities and the specifics of the organization (material assistance, giving gifts, northern allowances, regional coefficients, additional payments for the nature of work, for rotational work, for work in harmful conditions, etc.);
  • procedure, place and terms of payment of wages;
  • the procedure for making payments in the event of the due date on a non-working day;
  • approval of the form of the pay slip;
  • salary indexation;
  • final provisions.

The employer can supplement the regulation on remuneration: it may also include the procedure and cases of deductions from wages, payment for downtime, maintaining average earnings, social guarantees and compensation, etc.

Errors related to the execution of the provisions on wages

We will analyze typical errors and violations related to the design and content of the regulation on remuneration.

Payroll dates

The Labor Code defines three documents in which the dates for the payment of wages must be specified: internal labor regulations, collective agreement, employment contract (). But in practice, there are frequent cases when these dates are not specified anywhere, that is, the requirement of the law is not fulfilled in any document of the employer.

Very often, not specific dates are set for the payment of wages, but periods, for example: an advance is paid from the 20th to the 25th of the current month, the final payment is from the 5th to the 10th of the next month. Also, many employers do not take into account the requirement that wages must be paid every half a month (), for example, they set wage payment dates on the 25th and 15th, while the period between these dates is more than 15 days.

Wages must be paid at least twice a month; even if the employee himself asks to pay him wages once a month, the employer cannot do this, since the position of the employee is deteriorating compared to the established Labor Code. It is necessary to exclude such violations from the provision on bonuses.

The procedure for paying wages in the regulation on wages

Indicating the procedure for paying wages means that it is necessary to specify how the advance is paid, how it is formed, that is, what part of the wages in what amount and when is paid.

The issues of remuneration and its payment for employees are among the highest priorities, and if the employer does not disclose all the conditions, the employee will think of these conditions himself and if his expectations do not coincide with the actions of the company, he will file a complaint with the labor inspectorate. The mistake of companies is that they do not pay due attention to paperwork, as a result of which, due to such annoying shortcomings, they pay fines. So, in the regulation on remuneration, the procedure for the formation of the first and second parts of wages and their sizes should be clearly defined.

The Labor Code does not disclose the concept of an advance, but when determining the procedure for paying wages, employers should take into account that the amount of the advance on wages for the first half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding a collective agreement, but it should not be lower than wage rate for hours worked (). Thus, when determining the amount of the advance payment, the time actually worked by the employee should be taken into account, that is, the advance payment and the final payment should be established in proportion to the time worked.

It is also necessary to take into account the timing of the payment of wages. When they are established in such a way that an advance payment and wages for the current month are paid to an employee who has worked the norm of working hours and fulfilled labor standards only in the next month, the employer may be held administratively liable (; ,).

Do not forget to take into account the rights of new employees, they must also receive a salary every half a month.

EXAMPLE

Payroll dates in the company are the 25th and 10th. If an employee is accepted into the company at the beginning of the month, then the first payment of wages (advance) will be made to him on the 25th, that is, with a violation of the deadline of half a month. We recommend making the first payment to a new employee on the 10th in proportion to the hours worked; then he will receive wages on general terms.

Violation of the terms of payment of wages

No circumstances allow an employer to delay the payment of wages. On the day specified in the local act, the employee must receive the amount due. For example, the Supreme Court of the Republic of Altai, having found that the company did not pay wages on time, rejected the argument that the employer was not at fault due to a lack of funds in current accounts. According to the court, which clarified the application procedure, the company's activities must be carried out in accordance with the requirements of the current legislation and other regulations governing labor relations, in connection with which the economic interests of the enterprise should not violate the employee's right to receive wages within the time limits established by law (decision of the Supreme Court of the Republic of Altai dated January 29, 2015 No. 21-4/2015).

The employer must also take into account the time of interbank transactions. The delay in wages associated with the transfer of funds is the fault of the employer. In all cases of late payment of wages, vacation pay, settlement upon dismissal, other payments, the company is obliged to accrue compensation to the employee in the amount of at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay, starting from the next day after the due date of payment up to and including the day of actual settlement ().

Pay slip form not approved

When paying wages, the employer is obliged to notify in writing each employee ():

  • on the constituent parts of the wages due to him for the relevant period;
  • amounts of other accrued amounts, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
  • the size and grounds for the deductions made;
  • the total amount of money to be paid.

It is the responsibility of the employer to approve the form of the payslip and issue it to each employee, but it is rare to find a company that fulfills this obligation. The opinion that the payment of wages by transferring to the employee's bank account exempts from issuing a pay slip to the employee is erroneous. The Labor Code does not make the need to issue a payslip dependent on the method of payment of wages. This is confirmed by judicial practice (post. Fifteenth AAS dated 03.08.2015 No. 15AP-11205 / 15;).

Salary indexation

Employers must index wages in the manner prescribed by the collective agreement, agreements, local regulations (). Wage indexation is designed to provide employees with an increase in the real content of wages due to rising consumer prices for goods and services. Indexation as a guarantee is prescribed in the Labor Code, so the employer must provide for the procedure for calculating it.

Rostrud () indicates the need for wage indexation in the regulation on wages: if the procedure for indexing wages is not established in the local regulations of the organization, then it is necessary to make appropriate changes (additions) to the local regulations in force in the organization. The Constitutional Court of the Russian Federation also determined that wage indexation should be provided to all persons working under an employment contract (). But no requirements for the size, procedure, and frequency of indexation of wages for employees of commercial organizations have been established by labor legislation (). Employers determine the indexation procedure independently, it can be carried out in accordance with the consumer price index or, for example, taking into account the inflation rate specified in the law on the federal budget or in the law on the budget of the region, the frequency is also determined by the employer.

The absence of a procedure for indexing wages in a local normative act or in a collective agreement is qualified as a violation of labor legislation, entailing administrative liability ( ; ). Also in the definition mentioned above (), the Constitutional Court of the Russian Federation indicated that the employer does not have the right to deprive employees of the guarantee provided for by law and evade establishing the indexation procedure in a collective or labor agreement or in a local regulatory act.

Let us analyze what responsibility is provided for the most common violations of the procedure for indexing wages in practice.

The employer has provided for the indexation procedure in the local act, but does not carry out the indexation itself. The employer is obliged to comply with the terms of the collective agreement, local regulations and the employment contract (). If local acts contain a condition on indexation, but in fact it is not carried out, the employer can be held administratively liable in the form of a warning or an administrative fine in the amount of 3,000 to 5,000 rubles
( ; ).

This, of course, is not a complete list of violations, we have considered only those that apply to all companies. There are also violations related to the specifics of the organization’s activities: for example, regional coefficients, percentage allowances, allowances and surcharges for the nature of the work, for harmful working conditions, for the rotational method, etc. are not established.

Aida Ibragimova, Head of Human Resources at KSK Group

I’ll say right away that this is a copy-paste, I don’t remember where I found the document, it could be either Consultant Plus or the Internet. Accidentally found on my computer. The text is given below, I hope this document will help at least a little to someone who is developing a regulation on wages for the first time.

To help trade union activists

and specialists of organizationsDevelopment of pay systems and regulationson wages and bonuses(Guidelines)

In accordance with Article 135 of the Labor Code of the Russian Federation, an employee's salary is established by an employment contract in accordance with the remuneration systems in force for a given employer.

Remuneration systems, including tariff rates, salaries, official salaries, additional payments and allowances of a compensatory nature, incl. for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Local regulations establishing wage systems are adopted by the employer, taking into account the opinion of the representative body of employees.

The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations.

The terms of remuneration determined by a collective agreement, agreements, local regulations cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms.

I. Salary and its components

According to part 2 of article 57 of the Labor Code of the Russian Federation, the conditions for remunerating an employee's labor include the size of the tariff rate or salary, additional payments, allowances and incentive payments and must be stipulated in the employment contract. However, the specific procedure for establishing and paying salaries, tariff rates, incentive payments, incl. and bonuses are not clearly regulated by legislative norms. The employer, taking into account the current norms of the Labor Code of the Russian Federation, determines the types and procedure for the payment of these components of wages based on the conditions of a particular organization.

The terms of remuneration have two main components:

· a system of remuneration with the size of tariff rates and salaries, additional payments and allowances of a compensatory nature;

· system of surcharges and allowances of a stimulating nature and bonuses.

Consider the most popular pay systems.

Pay systems

1.1. Time (tariff):

Employees are paid for the time they actually worked. At the same time, work can be paid based on the established salary, hourly or daily.tariff rates. The sizes of hourly (daily) tariff rates and salaries for various employees of the organization are established by the Regulations on remuneration andindicated in the staff list and employment contracts of employees

1.1.1. Simple time payment labor:

The organization pays the employee for the actual hours worked. Workersku can be set monthly salary. If he did not work the whole month, as a general rule, wages are charged only for actually worked new days.

The employee's salary is determined by the formula: The employee's salary is divided by the number of working days in a month and multiplied by the actual number days worked

1.1.2. Time premium pay labor:

Together with wages, bonuses can be accrued, established both in absolute amounts and as a percentage of salary. Salary is calculated the same way. as with a simple time wage, but the amount of the bonus is added to the employee's salary and paid along with the salary:Salary based on hours actually worked plus bonus.

1.2. Piecework:

The employee is paid the amount of products (works, services) that he has developed (produced, rendered).

1.2.1. Simple piecework:

Wages are calculated on the basis of the piece rates established inorganization, and the amount of products that the employee has developed

We multiply the piece rate by the number of manufactured products. In this case, the piece rate is determined by the formula: Divide hourly/daily rate by h ace/daily/ rate of production.

1.2.2. Piecework premium :

In addition to wages, the employee receives bonuses established as in ab both in absolute terms and as a percentage of wages.

Wages for piece-bonus wages are calculated in the same way. as with a simple piecework wage system, and the amount of the bonus is added to it:Salary for the number of products produced plus Bonus.

1.3. Commission:

The amount of wages is set as a percentage of the revenue that the organization receives as a result of the employee's activities. At the same time, the amount of the employee’s salary when working out the monthly norm of working time cannot be less than the minimum wage (the minimum wage established in the constituent entity of the Russian Federation), not depending on the number of products sold.

1.3.1. Simple commission:

The monthly salary is calculated as follows:

Revenue from resultsemployee's activity is multiplied by a percentage of you pens.

1.3.2. Commission Progressive:

The percentage of revenue depends on the number of products sold (or total revenue). The more the employee sold products, the greater the percentage of revenue.

II. Regulations on wages and bonuses

When developing the most important local normative act for the employees of the organization - the regulation on remuneration and bonuses, it is necessary to include a number of mandatory provisions and sections in it, incl. :

· name of company;

The purpose of the adoption of the position;

List the remuneration systems used in the organization, indicate which departments and categories of employees are covered by specific remuneration systems.

2.1. Consider layout of the regulation on wages and bonuses, from which you can take the necessary sections and specific obligations.

General provisions

2.1.1. The regulation on wages and bonuses to employees is introduced in order to ensure uniform approaches and principles for organizing the remuneration of employees of structural divisions and the apparatus of the organization.

2.1.2. The regulation on remuneration is aimed at the effective work of personnel to improve the indicators that determine the economic and financial condition of the organization.

2.1.3. The regulation on remuneration of employees is introduced from "___" __________ 2012 and is valid until the adoption of a new regulation on remuneration.

Organization of wages

2.1.4. The payroll system includes: main elements: a unified tariff system (UTS) of an organization or tariff rates and tariff scales for the main and auxiliary divisions and professions included in the staffing table (in accordance with the unified form T-3, approved by the Decree of the State Committee on Statistics of the Russian Federation dated 05.01.2004 No. 1 ); salaries established in organizations of the public sector on the recommendations of industries and departments of a higher level; norms of time and piece rates for specific types of work; other types of organization of remuneration, the establishment and calculation of additional payments and allowances of a compensatory and incentive nature, incl. bonuses.

2.1.5. The size of tariff rates and salaries are set differentially depending on the qualifications of employees, the complexity of the work performed in accordance with the characteristics of the work of the unified tariff-qualification guides (ETKS) for work and professions approved by the decrees of the Ministry of Health and Social Development of the Russian Federation. Tariff-qualification characteristics are used in the tariffing of works and the assignment of qualification categories in organizations, regardless of their forms of ownership and organizational and legal forms. The rates and salaries for categories of employees are set in this provision.

2.1.6. The size of the monthly tariff rate of a worker of the 1st category in an extra-budgetary organization is set at a rate of at least 50% of the minimum wage (at least 3,500 rubles) in accordance with the regional Agreement on the minimum wage in the Tomsk region and the regional Agreement on social partnership in the Tomsk region. Options for UTS tariff coefficients for remuneration of employees of non-budgetary organizations are given in Appendix No. 1.

2.1.7. Compensatory surcharges and allowances are mainly regulated by the Labor Code of the Russian Federation and are applied in amounts not lower than those established by law and industry agreements on social partnership.

2.1.8. Incentive bonuses and allowances compensate, as a rule, for additional duties and functions assigned to the employee with his consent and performed during the working day.

2.1.9. The amount of additional payments and allowances are determined depending on the actual workload of the employee and are established by order of the director of the organization in agreement with the trade union committee.

2.1.10. Additional payments and allowances are calculated in total terms or as a percentage of the tariff rate, salary for the time actually worked.

2.1.11. Compensation surcharges related to the mode of operation:

For work at night (from 10 pm to 6 am) in the amount of 20% of the hourly wage rate for each hour of work at night;

For work on weekends and holidays in accordance with Article 153 of the Labor Code of the Russian Federation;

For overtime work in accordance with Art. 152 of the Labor Code of the Russian Federation;

For an irregular working day in the amount of up to 25% of the monthly tariff rate for drivers (up to 50% for drivers of the director and his deputies);

For work according to the schedule with the division of the day into two parts: with breaks of at least 2 hours - up to 20% of the monthly tariff rate, with a break of at least 4 hours - up to 30% of the monthly tariff part;

For work on a rotational basis in accordance with the current legislation of the Russian Federation.

2.1.12. Compensatory surcharges related to working conditions:

Regional coefficient and northern allowance - in accordance with the current legislation of the Russian Federation;

For work in hard work and with harmful working conditions (specify).

2.1.13. Incentive premiums to tariff rates:

· for professional skills, established by qualified workers for a period of up to 1 year, taking into account the results of the previous year's labor activity - in the amount of up to 20% of the monthly tariff rate;

· for combining professions - up to 30% of the monthly tariff rate;

for high qualification of car drivers (classiness);

· for expanding the service area or increasing the scope of work (for workers) in the amount of up to 30% of the monthly tariff rate; workers whose work is normalized depending on the specific increase in the volume of work - up to 100% of the monthly tariff rate (cleaners of industrial and office premises, janitors, etc.);

· for the performance of the duties of a temporarily absent employee - in the amount of up to 30% of the monthly tariff rate (M.T.S.);

for the management of a team of workers from among the workers who are not exempt from their main work with the number of workers:

From 5 to 10 people – up to 10% M.T.S.

Over 10 to 25 people – up to 15% M.T.S.

Over 25 people – up to 20% M.T.S.

for access to state secrets:

Up to 20% M.T.S.

· for complexity and tension and high achievements in work, it is established for a period of up to 1 year - in the amount of up to 20% of M.T.S.

For mentorship: training of workers (apprentices), management of industrial practice of pupils and students in the amount of 10% of M.T.S.

2.1.14. Bonuses for employees, incl. current bonuses and lump-sum, included in the regulation on remuneration or developed in a separate regulation.

2.2. Regulations on bonuses of employees is introduced in order to increase the motivation to work of employees, ensure their material interest in improving the qualitative and quantitative results of labor: the fulfillment of planned targets, reducing production costs, creative and responsible attitude to work.

2.2.1. Current bonus is carried out regularly (to be specified monthly, quarterly, and at the end of the year) when specific conditions and bonus indicators are met for each organization and structural unit:

Award conditions:

for non-budgetary organizations:

Availability of profit for the accounting period;

Reducing production costs;

Prevention of overspending of the wage fund

for budget organizations:

fulfillment of the completed tasks, conditions for the provision of services;

· Availability of savings in the payroll fund and extrabudgetary funds.

Indicators of the current bonus

for managers, specialists and other employees may be:

for non-budgetary organizations:

implementation of the plan (complex) of work in certain areas of activity, performance indicators of work and the provision of services;

absence of violations of safety regulations and accidents at work;

for budget organizations:

fulfillment of established tasks in the main areas of activity for the provision of services;

timely and high-quality implementation of especially important and urgent measures for certain types of activities.

2.2.2. The current bonus is calculated at the tariff rate or taking into account the following additional payments and allowances:

compensatory nature related to the mode of operation (for work at night, for irregular working hours for car drivers;

Compensatory nature associated with working conditions (during heavy work and with harmful working conditions;

Incentive bonuses (for professional skills, for classiness to drivers, combination of professions, complexity and tension and high achievements in work, expansion of service areas and increase in the volume of work, for performing the duties of a temporarily absent person.

2.2.3. Depending on the performance of the indicators, the amount of the bonus may be reduced. If there are serious production omissions provided for by a special list approved by the director of the organization in agreement with the trade union committee, bonuses are not accrued or their amount is reduced in accordance with the order for the period in which the violation was discovered (committed), but no later than one month from the date discovery and no later than 6 months from the date of its commission.

2.2.4. The current bonus for the established bonus indicators can be increased for the employee's special personal contribution to the overall results of labor (high quality of work, performance of work beyond their job duties due to production needs, high labor intensity), but not more than 50%.

2.2.5. The conditions, indicators and amounts of the current bonus are established by separate provisions for workers - in the context of structural divisions; for managers, professionals and employees.

2.2.6. Bonuses are accrued in full to employees who have worked the full monthly norm of working time, with an incomplete norm - in proportion to the time actually worked.

2.2.7. The accrual of the current bonus to managers, specialists and employees is carried out by order of the head with the application of the fulfillment of the conditions and indicators of bonuses established by the regulation on bonuses.

2.2.8. It is possible to accrue a bonus to workers without issuing an order for the organization, but the deprivation of the bonus or a reduction in its size is carried out through the issuance of an order with the report of the heads of departments on specific cases and dates of violations.

2.3. One-time bonus- Mandatory indicating the list of lump-sum charges, including:

Lump-sum payments related to labor, provided for in the regulation, are included in the calculation of average earnings, and not provided for in the Regulation on wages and bonuses, are not included in the calculation of average earnings when calculating vacation pay and other savings of average wages (reason: Decree of the Government of the Russian Federation dated December 24, 2004 No. 922);

One-time bonuses not related to production and labor functions are not included in the calculation of average earnings, including:

Bonuses for anniversaries (50 years, 55, 60, 65, 70 years);

For professional holidays.

2.3.3. The amount of a one-time incentive for a specific employee for a professional holiday is determined taking into account the personal labor contribution, the main criteria are:

continuous work experience in the organization; from 1 to 5 years - 20%, from 5 to 8 years - 30%, from 8 to 10 years - 50%, over 15 years - 70% of the official salary or monthly tariff rate.

2.3.4. For a one-time incentive not provided for by the wage system, the district coefficient and the northern allowance are not charged.

2.3.5. A one-time bonus is accrued after the issuance of an order for the organization indicating a clear basis for payment.

2.4. The final provisions contain the procedure for agreeing and approving the provision, regulates the introduction of amendments and additions to it, bringing it to the attention of employees, and monitoring its implementation.

2.5. The regulations on remuneration and bonuses are approved by the head in agreement with the trade union committee (Article 135 of the Labor Code of the Russian Federation) and signed by the chief economist (or labor specialist of the organization, or economist).

Deputy Head of the Department of Social

labor relations - chief specialist

according to the work of FPO TO I.L. Nikulin

The most important role in legal relations with the participation of employers and employees is played by issues related to wages. Conditions, formulas for calculating salaries, as well as the terms of its payment in the Russian Federation can be regulated both at the level of regulations issued by the state and local norms that are developed by employers. What is the specifics of the legal regulation of wages in the Russian Federation? What legislative criteria should the procedures for calculating and paying salaries in Russian organizations meet?

Legislative regulation of wages

Remuneration in the Russian Federation is a component of legal relations with the participation of an employer and an employee, which, on the one hand, is regulated by various legislative acts, on the other hand, its value is determined to a certain extent by the employing company. As in many countries of the world, the Russian legislator intervenes in the relationship between the employer and the employee within the following list of rationing objects:

  • the minimum wage;
  • frequency of payment;
  • indexing.

That is, the actual amount of wages is still set by the company, however, on the condition that it will be more than the minimum level determined at the level of laws and will undergo periodic indexation. It is also obligatory to pay within the period specified in legal acts.

The main source of law regulating salary nuances in legal relations between employers and employees is the Labor Code of the Russian Federation. It may be amended through the issuance of various federal laws. For example, the minimum wage, as a rule, increases every year, the corresponding figure is prescribed in the Labor Code of the Russian Federation by adopting acts on making the necessary adjustments to this document. The Labor Code of the Russian Federation is, in fact, the main law on wages. A separate Federal Law outside the Code, which would regulate the relevant aspect of labor relations, has not yet been developed in Russia.

Employing companies also, in some cases, must issue local regulations, such as, for example, the regulation on wages in the company. Next, we will consider the features of compiling such documents. The main source of law for us is the Labor Code of the Russian Federation. Consider its main provisions governing the conditions of remuneration in Russian companies.

The federal minimum wage

Article 133 of the Code fixes the minimum wage that Russian employers must pay employees. In the Russian Federation, it is determined on a monthly basis, while in many other countries it is, for example, hourly.

Now in the Russian Federation the corresponding figure is 5965 rubles. True, this is without taking into account personal income tax in the amount of 13%. That is, a person should receive at least 5190 rubles in his hands. This is provided that he works the standard 40 hours a week.

Average salary factor

Of course, in practice, in most Russian cities and regions, the actual salary is much higher. The average wage in the Russian Federation, according to Rosstat, exceeds 30 thousand rubles. Therefore, at various levels of public discussions, theses are expressed that it would be nice to legally increase the minimum wage. At least for the purposes of political propaganda, 2-3 times. In this case, the RF according to this criterion - the legally established level of the minimum wage - will come closer to the countries, for example, of Eastern Europe. Now in Russia the corresponding level is one of the lowest on the continent. Although the actual salary (even without purchasing power indices) in the Russian Federation as a whole is not lower than, for example, in Hungary or the Baltic countries.

There is an opinion that the indicator of the minimum wage indicated above is now relevant from the point of view, mainly, of tax and fiscal procedures. For example, fixed contributions for entrepreneurs in the PFR, FSS and MHIF are calculated on the basis of the marked monetary value. That is, the relevant provisions in the Labor Code of the Russian Federation no longer have real significance - the salary in almost all regions of the Russian Federation is several times higher than the minimum.

Minimum wage in the regions

At the level of subjects of the Russian Federation, legal acts may also be issued that establish the minimum wage. True, the relevant documents are in the nature of an agreement. Employers who operate in a particular region have the right not to join it, but only if they write a reasoned refusal to the competent authorities. Which must be confirmed, for example, by documents reflecting the company's consultations with the trade union.

Indexing

An interesting aspect is indexing. The fact is that no legislative provision on wages includes specific recommendations regarding the necessary pace of wage increases that Russian employers must adhere to. Article 134 of the Labor Code of the Russian Federation states that there should be indexation due to the presence of inflationary processes, but nothing is said about the formulas in accordance with which it should be implemented.

It can be noted that the Labor Code of the Russian Federation recommends that private companies issue local regulations that fix the forms and systems of remuneration, in accordance with which the salary at the enterprise should increase with such and such a frequency.

payroll formulas

The actual salary is established by the employment contract between the employer and the employee. Its minimum level is 5965 rubles, the real one, as a rule, is several times higher. At the same time, Russian enterprises can use different forms and systems of remuneration. Let's consider the main ones.

One of the most common forms of remuneration is salary. That is, a person, working 40 hours a week on weekdays and resting on public holidays, receives a stable salary that does not directly depend on production indicators. A piecework form of wages is also practiced. It assumes that the amount of actual labor compensation will depend to a large extent on the results of the work of a specialist. In practice, many employers practice mixed forms of remuneration. That is, the actual salary of an employee can be, for example, 70% fixed, 30% dependent on the piece-bonus component. It also happens vice versa.

There are positions in which only the part that corresponds to the minimum wage under the law is fixed. But at the same time, a person can earn, as a rule, quite a lot. For example, such forms of remuneration are common in the field of sales. The fixed part of a person's salary in such cases is small - just within the minimum according to the Labor Code. But in excess of this indicator, an employee can earn amounts sometimes several tens of times more.

Officially, there is no hourly pay in Russia. However, many employers actually practice it, since this is not expressly prohibited by law (if other requirements are met, in terms of the minimum amount and timing of payments). In this case, the piece-bonus component of the salary with a fixed payment equal to the minimum specified in the Labor Code of the Russian Federation may depend on the number of hours spent at work. And therefore it turns out that the wages will actually be hourly.

It can be noted that at various levels of discussions, theses are often put forward that hourly wages should be enshrined in the Labor Code. Those types of remuneration, as the authors of the relevant ideas believe, which are now spelled out in the Labor Code of the Russian Federation, do not reflect the realities in the Russian economy. Moreover, they note, in developed countries, hourly pay is a standard practice.

Payment terms

Having considered the main types of wages in the Russian Federation, we will study the aspect that reflects the timing of settlements between employers and employees. The main source of information for us is the 136th article of the Labor Code of the Russian Federation. What the Labor Code unambiguously prescribes to employers is to pay salaries at least twice a month. Maybe more often. Specific terms should be included in the local regulation on the remuneration of workers. If the payment date falls on a weekend or public holiday, then the salary must be transferred on the next weekday. Regarding vacation pay, the employer must transfer them 3 days before the person goes on vacation. In practice, many employers divide the salary into two parts - an advance payment and the main amount of payments. The first part can be transferred to employees, for example, before the 15th, the rest - before the end of the month.

Holds

In some cases, part of the money from the employee's salary may be withheld. The legislation defines several grounds for this. As a rule, the corresponding procedure reflects the presence of the employee's debts to the employer. Their origin may be different. For example, part of the salary is withheld if a person did not fully work out the advance or received more vacation pay than was supposed to be according to the standard formula. In general, no more than 20% of the monthly salary can be withheld. But the law also provides for the grounds on which the corresponding figure should increase to 50%.

civil service salary

A significant percentage of employers in the Russian Federation are state and municipal authorities, as well as various institutions that are subordinate to them. In relation to them, the same provisions of the Labor Code of the Russian Federation are relevant as for private organizations, however, salary nuances in the civil service may be characterized by some features. Let's consider them.

So, for example, the salary of civil servants cannot be lower than the base salaries established by the Government of the Russian Federation, or the rates for specific professional qualification groups. Compliance of the salary level with the required criteria is ensured at the expense of the budget of the corresponding level - federal, regional or municipal.

The remuneration system established in a particular state or municipal institution may be determined by the provisions of various tariff and qualification reference books, which reflect the specifics of positions and professions. The recommendations of the competent authorities, trade unions and other public associations may also be taken into account.

Professional qualification groups are categories within which workers and employees are united according to a number of criteria that reflect the specifics of the work actually performed. Approved at the level of federal departments that are responsible for the implementation of state policy in the field of labor relations.

Regulation on salary as a local normative act

Many enterprises fix the conditions of labor compensation by issuing a local regulation on wages. Consider the specifics of this document. What is it for? Is it mandatory to accept it?

Some lawyers believe that the legislation does not provide direct instructions to approve the provision on wages in relation to employers. But in practice, this document, as a rule, can be very useful. It often happens that it is required by the labor inspectorate. The presence of such documents as the regulation on the remuneration of employees and other local regulations, which, it would seem, are not mandatory by law, nevertheless increases the rating of the enterprise in the eyes of creditors and potential investors.

The type of normative act under consideration is approved by the director of the organization. The main task that this document is intended to fulfill is the regulation of the payroll formulas adopted at the enterprise, as well as their presentation in a form understandable to employees. The regulation on remuneration, as a rule, is a document that combines wording from other sources - for example, the Labor Code of the Russian Federation, employment contracts or internal regulations.

What might be the structure of the document in question? Lawyers recommend reflecting in it, first of all, the amount of tariff rates for positions, as well as the salaries established for specific specialists. If the formula for calculating wages involves a piece-bonus component, then the rules for using the relevant indicators should be fixed in the regulation on remuneration. Many enterprises prefer to form the document in question into four sections: tariffs, salaries, allowances, and bonuses.

A change in the regulation on remuneration can be carried out by the enterprise quite freely - as a rule, there is no need to coordinate it with any supervisory authorities in the field of labor relations. However, it is desirable to formalize the appropriate procedure in a correct way. As a rule, adjustments in the document in question are made at enterprises through orders signed by the head. Similarly, new wage regulations, replacing those that for some reason are outdated or require significant revision, are also put into effect through a local order of the company director.

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