In accordance with the Decree of the President Russian Federation dated July 25, 2006 N 763 "On the financial allowance of federal state civil servants" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 31, art. 3459) Government of the Russian Federation decides:
1. Establish that the remuneration of employees of federal state bodies filling positions that are not federal state civil service(hereinafter - employees), consists of a monthly official salary (hereinafter - official salary), monthly and other additional payments.
2. Set the size of official salaries of employees in accordance with the application.
3. Make the following monthly and additional payments to employees:
a) a monthly bonus for complexity, intensity and high achievements in work - in the amount of 50 to 100 percent of the official salary;
b) a monthly bonus to the official salary for length of service in the following amounts:
work experience (percent)
3 to 8 years 10
8 to 13 years old 15
13 to 18 years old 20
from 18 to 23 years old 25
from 23 years 30;
c) bonuses based on performance (the amount of bonuses is not limited);
d) a monthly percentage bonus to the official salary for work with information constituting a state secret - in the amount and in the manner determined in accordance with the legislation of the Russian Federation;
e) monthly monetary incentive - in the amount of 1 official salary;
f) a one-time payment when granting annual paid leave once a year - in the amount of 2 official salaries;
g) material assistance paid at the expense of the employee wage fund.
4. Make other payments to employees provided for by the relevant federal laws and other regulatory legal acts of the Russian Federation.
5. Pay employees of federal state bodies located outside the Russian Federation, official salaries and additional payments provided for by subparagraphs "a" - "d", "e" and "g" of paragraph 3 of this resolution, and other payments provided for by paragraph 4 of this resolution, in rubles in the amount of 20 percent of the established official salaries and payments.
The monthly monetary incentive provided for by subparagraph "e" of paragraph 3 of this resolution is not established for the specified employees.
6. The terms of payment and the specific amounts of the monthly allowance for complexity, intensity and high achievements in work, provided for in subparagraph "a" of paragraph 3 of this resolution, bonuses and material assistance, provided for in subparagraphs "c" and "g" of paragraph 3 of this resolution, are established by the head federal state body or its apparatus, or by a person replacing a public position of the Russian Federation, or by a representative of the specified head or person exercising the powers of an employer on behalf of the Russian Federation.
7. Establish that when forming the payroll fund for employees filling positions that are not positions of the federal state civil service, in addition to the funds allocated for the payment of official salaries, funds are provided for the payment (per year):
a) a monthly bonus for complexity, intensity and high achievements in work and a monthly percentage bonus to the official salary for working with information constituting a state secret - in the amount of 10 official salaries;
b) a monthly bonus to the official salary for length of service - in the amount of 2 official salaries;
c) bonuses based on the results of work - in the amount of 3 official salaries;
d) monthly monetary incentives - in the amount of 12 official salaries;
e) a one-time payment when granting annual paid leave - in the amount of 2 official salaries;
f) material assistance - in the amount of 2 official salaries.
8. To take into account in the wage fund of employees specified in paragraph 7 of this resolution, also funds for making other payments provided for in paragraph 4 of this resolution.
9. Establish that the payroll fund for employees of territorial bodies of federal executive bodies, the offices of federal courts (with the exception of the offices of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation), bodies of the Judicial Department at the Supreme Court of the Russian Federation in the constituent entities of the Russian Federation and the Prosecutor's Office of the Russian Federation is formed taking into account the size of the regional coefficient, the coefficient for work in desert, waterless areas, the coefficient for work in high mountainous regions, the percentage bonus to wages for work in the regions of the Far North and areas equated to them, in southern regions Eastern Siberia and the Far East, determined by the relevant regulatory legal acts of the Russian Federation.
10. Financing of expenses related to the implementation of this resolution shall be carried out within the limits of the funds provided in the federal budget for the corresponding year for the maintenance of the relevant federal state bodies.
11. The heads of federal state bodies shall bring the names of the positions of employees of these bodies in accordance with the appendix to this resolution and, if necessary, carry out in due course measures to reduce the number of employees in connection with the implementation of this resolution.
12. Establish that with an increase (indexation) of official salaries, their amounts are subject to rounding up to the whole ruble upwards.
13. To the Ministry of Health and social development of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation, to approve within 3 months the regulation on the calculation of the work experience of employees for the payment of a monthly bonus to their official salary for length of service.
14. Recognize as invalid the acts of the Government of the Russian Federation according to the attached list.
15. This resolution comes into force from the date of official publication and applies to legal relations that arose from January 1, 2007.
Prime Minister
Russian Federation
M. Fradkov
Application
Sizes of official salaries of employees of federal state bodies replacing positions that are not positions of the federal state civil service
Job title Salary (rubles per month)
Section I. Official salaries of employees replacing
public civil service, in the central
apparatuses (apparatuses) of federal
government agencies
Leading expert, Chief Engineer 4070
Expert 3740
Head: copying and duplicating bureau, 2640
clerk
clerk
Head: expedition, farm, warehouse; 1870
Forwarder 1540
Section II. Official salaries of employees replacing positions,
who are not positions of the federal state civil
service, in the territorial bodies of federal executive bodies
authorities, apparatuses of federal courts (with the exception of apparatuses
Constitutional Court of the Russian Federation, Supreme Court
Russian Federation and the Supreme Arbitration Court of the Russian
Federation), bodies of the Judicial Department under the Supreme Court
of the Russian Federation and the Prosecutor's Office of the Russian Federation
Lead Expert 3410
Senior engineer, expert 2970
Engineer 2640
Head: copying and duplicating bureau, 2310
typewriting bureau; senior inspector-
clerk
clerk
Head: expedition, farm, warehouse; 1760
cashier, commandant, archivist, stenographer
forwarder
Section III. Official salaries of employees replacing positions are not
which are positions of the federal state civil
services, in representative offices of the Russian Federation, representative offices
federal executive authorities, diplomatic
representative offices and consular offices of the Russian Federation,
representative offices of the state body under the Ministry
foreign affairs of the Russian Federation abroad
Senior Building Maintenance Engineer 3300
Building Maintenance Engineer; seniors: 2640
technician, referent for administrative
economic issues
Building Maintenance Technician, Technician 2310
Head: housekeeping, garage; commandant, 1870
duty commandant, junior officer
(civilian personnel), cashier, cashier-bookkeeper,
stenographer
Typist, secretary-typist, courier, 1540
special guard courier
Section IV. Official salaries of employees replacing individual
positions that are not federal positions
state civil service, in the federal
ministries, federal services, federal agencies,
which are managed by the President
Russian Federation, and in the territorial bodies of these federal
ministries, federal services and federal agencies
Head: groups, departments; Lead Analyst 4070
Head of unit (all items), senior 3740
analyst
Lead Engineer, Analyst 3410
Head: office, archive, 2970
office work; senior engineer
Engineer 2640
List of acts of the Government of the Russian Federation that have become invalid
1. Decree of the Government of the Russian Federation of July 21, 1997 N 912 "On streamlining the remuneration of workers holding positions not classified as government positions, and providing technical support for the activities of federal state bodies" (Collected Legislation of the Russian Federation, 1997, No. 30, item 3651).
2. Decree of the Government of the Russian Federation of February 2, 1998 N109 "On supplementing the annex to the Decree of the Government of the Russian Federation of July 21, 1997 N 912" (Collected Legislation of the Russian Federation, 1998, N 6, Art. 743).
3. Decree of the Government of the Russian Federation of October 19, 1998 N 1214 "On making additions to the Decree of the Government of the Russian Federation of July 21, 1997 N 912" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1998, N 43, art. 5353).
4. Clause 1 of Decree of the Government of the Russian Federation of January 23, 2000 N 57 "On Making Additions to the Decree of the Government of the Russian Federation of July 21, 1997 N 912" (Collected Legislation of the Russian Federation, 2000, N 5, Art. 528).
5. Clause 1 of the Decree of the Government of the Russian Federation of April 20, 2000 N 356 "On Making Additions to the Decree of the Government of the Russian Federation of July 21, 1997 N 912" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 17, Art. 1885).
6. Changes that are made to the resolutions of the Government of the Russian Federation, approved by the Decree of the Government of the Russian Federation of September 4, 2000 N 657 "Issues of the Federal Service for Special Construction of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 37, Art. 3723), in terms of amending the annex to the Decree of the Government of the Russian Federation of July 21, 1997 N 912.
7. Clause 1 of Decree of the Government of the Russian Federation of October 28, 2002 N 776 "On Amendments to the Decree of the Government of the Russian Federation of July 21, 1997 N 912" (Collected Legislation of the Russian Federation, 2002, N 44, Art. 4389).
8. Clause 1 of Decree of the Government of the Russian Federation of February 17, 2003 N 106 "On Amendments to Certain Decrees of the Government of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2003, N 8, Art. 760).
9. Clause 3 of the amendments to the decrees of the Government of the Russian Federation approved by Decree of the Government of the Russian Federation of October 21, 2004 N 568 "Some issues of the Federal Agency for Special Construction" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2004, N 43, Art. 4226) .
10. Paragraph 8 of the amendments that are being made to some acts of the Government of the Russian Federation in connection with the renaming of the Federal Service of the Russian Federation for Control over the Circulation of Narcotic Drugs and Psychotropic Substances into Federal Service of the Russian Federation for Drug Control, approved by Decree of the Government of the Russian Federation of November 17, 2004 N 648 "On Amendments to Certain Acts of the Government of the Russian Federation in Connection with the Renaming of the Federal Service of the Russian Federation for Control of Narcotic Drugs and Psychotropic Substances into the Federal service of the Russian Federation for drug control" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2004, No. 47, item 4666).
Salary for officials always considered the main criterion for choosing a job. Its size can depend on many factors.
Salary is called permanent part wages , the size of which does not change if the employee did not miss a single working day in a month, was not absent due to illness, was not on vacation or did not take time off.
This amount is transferred to the employee of the organization in any case and subject to zero results of work. This constant value, that is, the salary, is indicated in labor agreement with an official. When it is necessary to make adjustments to the salary, additional agreements are drawn up and signed by both parties.
Managers of enterprises may well confuse and confuse the working staff, not finding differences in salaries and rates. Both options are undoubtedly relate to wages.
But this question should be understood about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks may be added to wages. The employer is obliged to know the terms regarding wages.
There are several varieties: tariff-free, tariff and mixed. The options listed are divided into piecework and time wages.
In the first case, the result labor activity is evaluated according to the rate of output, at which it is possible to objectively assess the performance of labor, by establishing, for example, output standards. With the time-based type, wages are calculated in accordance with the qualifications of the official and the time spent on the work.
For both cases, taken various systems calculation of staff salaries, according to the characteristics and factors that have importance for production efficiency. Therefore, the wage rate is direct dependence with the results of labor activity of both one working unit and the entire team.
Mixed and tariff-free types of salaries do not include certain information, as well as the results of the work of employees. They analyze cooperation provided in order to carry out the production process, according to the results produced.
The procedure for calculating wages is always most convenient if it is simple and understandable. Each head of the organization strives for the maximum results of his own activities, therefore he must be able to correctly compare the time and effort spent with the amount of reimbursable financial resources, in the form of wages.
The official salary scheme is a form of regulation of the remuneration of employees in relation to the value of certain coefficients of the organization's work process and its size.
Such a scheme has common features from the last administrative and planned economic policy. At that time, the salaries of senior management, experts and other positions were approved by the state and were centralized.
To date only municipal and state companies apply the salary scheme for payroll. Other organizations use staffing tables.
For a competent calculation of the amount of remuneration of an official, the employer must take into account following conditions:
Calculation simple monthly salary working personnel are produced according to the formula:
Zm.p.p. = See / Tm. * Tf.
The monthly salary rate is divided by the number of work shifts in the billing month and multiplied by the number of days actually worked by the employee.
hourly wage- this is the product of the employee's hourly wage rate by the hours worked by him relative to the billing period.
Zpov. = SC. * Tf.
Example: an employee of the company was assigned a monthly salary of 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.
August he worked full time, but in September he was on unpaid leave from 9 to 13 due to family circumstances.
At the same time, the amount of his salary for the whole of August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee's salary for August will be 65,000 rubles.
The calculation of the employee's wages for September will be different: the amount of the established salary is divided by 22 days in a month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.
Wages are usually paid to workers twice a month based on two methods:
In the constituent entities of the Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is charged district coefficient.
The Government of the Russian Federation approves in each region custom size additional payment to wages. One common normative act this rule is not reinforced, and each subject has its own specific order.
The addition of the regional coefficient is provided not to the salary part, but to the actual wages, from the amount of which personal income tax has not yet been deducted.
Calculation of salary in certain areas with special working conditions is carried out by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, payment sick leave and financial assistance. Then the result of this operation is multiplied by the regional coefficient.
An employee, receiving a salary, very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all major operations related to the determination of wages and its accrual.
The payroll makes it possible to present in detail the algorithm for calculating wages based on the employee's salary, including making an independent calculation and verifying the result.
Thanks to these calculations, it is possible to identify the error of an employee of the accounting department and make corrections.
For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.
Many believe that the terms salary and rate do not differ from each other. But the rate is called the total wage, when not taken into account tax deductions, and includes bonuses, coefficients and allowances.
AT this case employee clearly represents own income.
The scheme in the form of piecework and time wages for an employee is characterized by its pluses and minuses on the part of the head of the organization and the employee. To benefits this system can include:
But this option for calculating wages can cause difficulties for the accounting department. It is much easier to transfer the same amount to the working staff every month than to check the relevance of data on additional payments to the wages of some employees before the next payment.
Employees, in turn, are also not always satisfied with receiving only a salary, despite the constant and good bonus payments. No one can foresee the expected costs of for a long time, because of the difficulty in calculating wages for future months.
Often, wages are reduced due to a seasonal decline in successful activities. But it can be, on the contrary, increased with good results labor.
Additional information on the differences is presented in the video.
The salaries of these categories of persons include the official part and the amount, in accordance with the rank, to the salaries of the position and rank. For military personnel on a contract basis, the income tax corresponds to civilians and is equal to 13% .
According to article 218 of the Tax Code of the Russian Federation, the calculation of the remuneration of military personnel looks like in the following way:
So, the salary of an employee every month may differ in monetary terms. But all changes in wages must be supported by an order or an additional agreement to employment contract. Otherwise, the employer, changing the salary part, will act illegally.
What is better - a stable salary or work for interest? The answer to the question is in this video.
In employment, a huge number of payment schemes are used between the employer and the employee. Salary is one of them, but not the only one. What are the other ones, what are their advantages and disadvantages?
Employers can easily confuse themselves and confuse their employees without understanding, for example, the difference between the rate and salary. Of course, any option can be called a salary and not figure out what it consists of, but will it be right? It is much smarter to think about what influences the amount of income and what does not. Perhaps, for the performance of certain duties, it is worth asking the authorities for a pay increase? So it is simply necessary to understand the intricacies of terms related to wages.
There really aren't many options. There are tariff, tariff-free and mixed labor. In turn, the first is also divided into different types:
As for the tariff-free and mixed varieties, as a rule, they do not imply specific indicators and results of the work of employees, while evaluating their participation in manufacturing process in terms of performance. In any case, the calculation scheme should be as simple and transparent as possible. After all, the employer is interested in making the work as efficient as possible, so the dependence of the amount of money paid and the time or effort spent should be completely understandable.
This is one of the most commonly used options, which belongs to the tariff variety. It has been successfully used for quite a long time and in the most different areas. The salary of an employee is a fixed part of the salary, which is paid on the condition that the month was worked out in full, that is, there were no sick days, vacations, time off, etc. In other words, this is a "solid" part of the salary that will be accrued, even if the results labor activity is zero. The amount of the salary is constant and prescribed in the employment contract, any changes are made by signing additional agreements with the employee.
Official salary is a concept that is directly associated with the state, so this phrase is similar to clericalism. And that's right, first of all, such a wage scheme is used by state employees. This category includes doctors, teachers, civil servants, the military, etc. In this case, this form of payment between the employer and the employee is extremely convenient and predictable. For greater convenience, even staffing tables are being developed and showing a fork of salaries for people of various professions with different qualifications.
In addition, part of the salary scheme can be applied in the field of sales. In addition to a small but constant part of the earnings, the employee receives bonuses depending on the effectiveness of his activities. For example, the employer pays him a percentage of completed transactions and concluded contracts.
It is also worth remembering that salary is the amount of earnings before taxes. So, when signing an employment contract, it is necessary to take into account that the figure prescribed in it in any case does not reflect the amount of money that can be received as a result of work.
As in the case of civil servants, and in commercial organizations, the salary is understood to be about the same thing. And this part of the earnings includes only the amount set by the employer. A few years ago, the salary could not be lower than the minimum wage, but current legislature this allows - if the monthly salary still exceeds this value. In order to achieve this, various allowances, coefficients, bonuses, etc. are applied.
If we are talking about public sector employees, then qualifications, length of service, district, special conditions and many other factors, not just position. And then the meager, it would seem, the amount of earnings can grow several times. The salary itself may also in some cases not be paid in full, for example, if the employee went on vacation or on sick leave. But in any case, the amount of accrued earnings at the end of the month should, according to the law, be higher than the minimum wage.
The same applies to commercial structures. Percentages from sales and transactions, bonuses at the end of the month and other allowances are designed to make work in fact more highly paid. Initially, the salary does not include all this.
In the understanding of most ordinary people, there is no difference between these two terms. fundamental differences, but it's not. The rate is the full salary without tax deductions, but with coefficients, allowances and bonuses already applied. It is much closer to what the employee actually sees as his income. Another thing - Salary - in this case a synonym. It's easy to get confused, but it's better not to, because the difference between the two amounts behind these terms can be huge.
However, this form of calculation entails difficulties for accountants. Instead of accruing and posting the same amounts, they have to constantly update data on bonuses to the earnings of certain employees.
For the employees themselves, the salary is also not always a convenient scheme, even with good and regular bonuses, this primarily concerns commercial companies. Unable to plan expenses long term, since the calculation of earnings in the following months is somewhat difficult. There are also so-called seasonal downturns in business activity, when wages can be very small. On the other hand, having worked hard, you can expect a very high assessment from the employer, and in monetary terms.
Salary is calculated per unit of time (hour, day, month). In the calculation, a special indicator is used - the tariff rate, which depends on the level of professionalism of the employee and the industry.
The tariff rate is a cash payment to an employee for completing tasks of a certain complexity within a specified time frame. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are performed. The enterprise can develop tariff rates of wages, tariff scales and staffing, on the basis of which the employee's salary is determined. The rules by which the calculation is carried out are presented in labor legislation.
First of all, you need to familiarize yourself with the tariff-qualification directory of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for the calculation is as follows:
In calculations, monthly rates are used only if the actual payment matches the norms, daily rates - if the number of days of actual attendance for work during the week differs from 5. The hourly wage rate of the employee is necessarily used when calculating the payment:
It is calculated by dividing the salary by the number of hours worked per month (or the average monthly number of working hours per year). The exact calculation algorithm is spelled out in the Collective Agreement.
The system of payment is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.
With a time-based system, normative tasks are developed, the amount of time required for their implementation is established. To calculate earnings, the number of hours worked should be multiplied by the rate. It can be hourly or monthly.
Example 1
The hourly rate of a worker is 75 rubles. For a month he worked 160 hours at a rate of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.
Information for calculations is taken from the "Time Sheet" and the employee's personal card. Most often, the hourly rate is used when calculating the remuneration of industrial workers, and monthly salaries are set for specialists and managers.
Example 2
An accountant in an organization has a salary of 15,000 rubles. For a month, he worked 17 days out of the prescribed 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.
Forms of payment are established:
The amount of salary may depend on the number of manufactured products. In this case, the rates are determined by multiplying the rate by the category and the rate of production. Let us consider in more detail the forms of remuneration.
In this system, the salary is directly proportional to the number of manufactured products based on the established prices. The calculation procedure will depend on the type of norm.
Example 3
The tariff rate of a locksmith is 180 rubles per hour with a production rate of 3 units per hour. During the month, 480 parts were manufactured. Salary: 180: 3 x 480 = 28.8 thousand rubles.
Example 4
The turner's tariff rate is 100 rubles per hour at a time rate of 1 hour per piece. During the month, 150 parts were manufactured. Salary: (100: 1) x 150 = 15 thousand rubles.
Similar payment schemes can be applied not only to a particular employee, but also to the team as a whole.
Example 5
The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of the team members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rubles):
Alexandrov: 60 x 100 = 6000.
Ravens: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.
The tariff earnings of the entire brigade is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual salary of workers is shown in the following table.
This scheme provides for bonuses for production in excess of the established norm. Such surcharges are considered part of the actual earnings and are set in relation to the salary.
Example 6
The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. The regulation on bonuses provides for overworking a remuneration in the amount of 10% of the salary. The calculation will be:
6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 = 6600 rubles - accrued salary.
The salary of employees servicing equipment is calculated at indirect piece rates and depends on the quantity of manufactured products.
In this case, the timing of the implementation of the complex of works is estimated. The amount of salary depends on the calculation of each type of work and overall size payments. The system provides bonuses for early completion of the task. It is used to calculate the salaries of employees involved in the aftermath of accidents and other urgent tasks.
Example 7
The worker fulfilled the norm by 110%. According to piecework estimates, his salary is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward of 150% of the salary is provided for overworking. Calculation:
(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 = 6.9 thousand rubles - accrued salary.
The considered systems of remuneration depend on the quantity of manufactured products. But according to requirements labor law salary should also depend on the quality of the work performed. Therefore, in practice, the considered systems of remuneration are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piecework system, and when work is performed in excess of the norm, bonuses are paid. To calculate salaries for differentiated systems, the following are used:
The tariff rate of remuneration in state institutions depends on the results of certification of tariffs from " unified directory positions” (EKS). It presents job descriptions and qualification requirements. It is used to rate work and assign ranks to workers.
The directory presents tariff rates per unit of time, depending on the category of the worker.
The rate of the 1st category represents the wages of the lowest qualification. Its size cannot be lower than the minimum wage, and the increasing coefficient is "1". The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of surcharges and allowances, are grouped into the tariff scale.
The surcharge is financial compensation for non-standard mode of work, working conditions and labor intensity. An allowance is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:
To calculate each type of additional payments, an algorithm for determining deviations of actual working conditions from standard ones should be developed. That is, it is necessary to prescribe in the employment contract the mode of operation at night, the instructions of each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the allowance and make payments.
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The income that employees receive for the performance of labor duties is subject to personal income tax (clause 6 clause 1) at a rate of 13% (clause 1).
The payroll tax is calculated and then transferred to the budget by the employer. The employee receives wages minus personal income tax, and it may be lower than the established minimum wage.
If an employee has a salary of 7,500 rubles (surcharges are not charged, there are no additional coefficients), after withholding the tax, he will receive 6,525 rubles (7,500 - 13%). In this case, the employer will not violate the law, if the regional agreement does not provide for a higher minimum wage.
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The monthly salary may be lower than the minimum wage if:
Part-time workers may receive wages below the minimum wage. Since the work of such workers is paid in proportion to the hours worked, the amount received when recalculating wages for full time must be equal to or greater than the minimum wage.
Let's say the secretary of an organization works part-time - 20 hours a week. If the minimum wage is 7,500 rubles, the employer is obliged to pay the secretary a salary of at least 3,750 rubles per month (7,500: 2).
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Northern regional coefficients and allowances in organizations located in the regions of the Far North and equivalent areas are not taken into account when checking for compliance with the salary of an employee of the minimum wage!
Because the Labor Code of the Russian Federation prescribes to compensate for the adverse factors associated with working in such areas (). It is necessary to pay for labor in the regions of the Far North and areas equated to them in an increased amount compared to the payment of identical labor, which is performed under normal climatic conditions. Therefore, the salary of employees of organizations located in the regions of the Far North and equivalent areas should be determined in the amount of at least the minimum wage. After that, a district coefficient and a bonus for work experience should be added to it.
Note: This approach is confirmed by judicial practice (section 1 of the review Supreme Court RF dated February 26, 2014 (as amended on April 26, 2017) .pdf format 320 Kb)
If the employer violates the above rules, such actions are considered a violation of the rights of employees.
Note : Northern odds to wages established in the regions of the Far North and areas equivalent to them download free of charge in pdf format
Note : District and regional coefficients are used in areas and localities that are not assigned to the Far North and areas equated to it (but have special climatic conditions), which apply district coefficients and percentage bonuses to employee salaries free download in pdf format
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The regional coefficient and the percentage increase in wages depend on the place where the employee actually works, and not on the “registration” of the employer.
Note: Letter of Rostrud dated January 15, 2016 No. ТЗ / 23333-6-1
Therefore, for example, if an employee is registered in a company registered and located in the Far North, but at the same time periodically travels to field work to other regions, when calculating the wages of such an employee, it is necessary to apply the district coefficient of the region where he actually worked in a given period.
Moreover, this rule works even in the case when the northern coefficient applied in the area in which the employee performed his labor functions is lower than the one set at the location of the employing company.
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1. Penalty for violation of labor legislation for officials and individual entrepreneurs from 1,000 to 5,000 rubles, for organizations - from 30,000 to 50,000 rubles (part 1.
2. A fine for a repeated violation for a manager from 10,000 to 20,000 rubles or disqualification for a period of one to three years, a fine for a repeated violation for an individual entrepreneur from 10,000 to 20,000 rubles, for an organization - from 50,000 to 70,000 rubles (part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).
3. Payment of wages below the minimum wage for two months may result in a fine in the amount of 100,000 to 500,000 rubles. The offender may be punished with forced labor for up to three years with deprivation of the right to hold certain positions or imprisonment for up to three years (part 2 of article 145.1 of the Criminal Code of the Russian Federation).
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From the 1st day of the month of increasing the minimum wage for sick leave, children's and maternity benefits should be compared with the new minimum limits calculated based on the "Minimum". The program needs to be updated and be sure it knows about the new minimum benefits.
If the program focuses on the old limits, then the company will underestimate benefits and there will be problems with the Social Insurance Fund. The missing amounts will have to be paid to employees with interest.
Benefits, taking into account the new minimum wage, are recalculated in two cases:
The new minimum wage affects maternity and child care benefits. All benefits granted after the increase in the minimum wage are calculated at an increased rate. Thus, the allowance for the care of the first child, appointed from July, should be at least 11163 x 40%.
Here are two situations when child and maternity benefits need to be recalculated:
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How to compare the salaries of part-time workers with the new minimum wage and what papers to issue? Compare employee salaries with the new minimum wage if:
In all other cases, you need to look at the regional minimum wage, which may increase after the federal one. Make sure that after July 1, the old document on the regional minimum continues to be valid.
The salary for a month of full-time work must be greater than or equal to the minimum wage if the employee is on a salary wage system. Incentive payments, surcharges and allowances should be excluded from the calculation. In addition to the salary, the salary may include bonuses and bonuses. Then the salary may well be less than the minimum wage. The main thing is that, in total with bonus and piece-rate payments, the salary accrued to the employee for the month should be greater than or equal to the minimum.
Check the salaries of employees who have a reduced working day. Based on the minimum wage, determine the allowable salary based on the employee's rate. Make sure you pay the employee the same amount or more.
Notify employees of salary changes constituent parts it is necessary in two months (Art. 57, 72 of the Labor Code of the Russian Federation). But since you are raising your salary, not lowering it, violation of this deadline is not critical. The main thing here is to conclude an additional agreement to the employment contract so that from July 1 the employee has a salary not lower than the minimum wage.
Note: Make sure that the agreement on the new salary comes into force no later than the 1st of the month of the increase in the minimum wage.
To do this, issue an order for a new salary and make changes to the staffing table. There is no need to re-approve the entire staffing table. It is enough to make an application with updated salaries.
Note: Download a sample of an additional agreement to an employment contract on wages (.doc 32 Kb)
If necessary, you will have to prepare an explanatory letter for inspection if you have many part-time workers and those who work part-time. Because their payments may be lower than the minimum wage. But tax officials from reporting 6-NDFL and 2-NDFL and RSV see the total amounts, compare them with the number, receive low salaries and ask for clarifications. Attach an extract from the staffing for part-time workers.
Note: Download a sample explanation for the tax on salary (.doc 32 Kb)
How to do this so that the salary in the whole organization remains at the same level?
If there is no way to increase the salary to the minimum wage, you can go the other way. Reduce the rate and at the same time increase the salary so that in the end the employee's salary remains at the same level.
For example, a janitor works full-time with a salary of 8,900 rubles. The company has no money to raise his salary to 11,163 rubles. (minimum salary from May 1, 2018) Therefore, the janitor was transferred to 0.8 rates, and the salary was increased to 8960 rubles. As a result, the salary increased by only 60 rubles, up to 8960 rubles. (11200 ₽ × 0.8). But now it is higher than the new minimum wage (11200 > 11163).
It will be better if the employee himself writes an application for a part-time transfer. In an additional agreement to the contract, change the salary and mode of work. Issue an order and change the staffing table.
