Labor Code norms on legal wages. Job salary, what is it?

Article 133. Establishment of the minimum wage

The minimum wage is established simultaneously throughout the territory Russian Federation federal law and cannot be lower than the value living wage working-age population. The minimum wage established by federal law is provided by: organizations financed from the federal budget - from the federal budget, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; organizations financed from the budgets of constituent entities of the Russian Federation, - at the expense of the budgets of the constituent entities of the Russian Federation, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; organizations financed from local budgets - at the expense of local budgets, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; by other employers - at their own expense. (Part two as amended by Federal Law No. 90-FZ of June 30, 2006) Monthly salary of an employee who has fully worked during this period the standard working hours and fulfilled the labor standards (labor duties), cannot be lower than the minimum wage. Part four has become invalid since September 1, 2007. - Federal Law of April 20, 2007 N 54-FZ.

Article 133.1. Setting the minimum size wages in a subject of the Russian Federation

In a constituent entity of the Russian Federation, a regional agreement on the minimum wage may establish the amount of the minimum wage in a constituent entity of the Russian Federation. The amount of the minimum wage in a constituent entity of the Russian Federation may be established for employees working on the territory of the corresponding constituent entity of the Russian Federation, with the exception of employees of organizations financed from the federal budget. The amount of the minimum wage in a constituent entity of the Russian Federation is established taking into account socio-economic conditions and the cost of living of the working population in the corresponding constituent entity of the Russian Federation. The amount of the minimum wage in a constituent entity of the Russian Federation cannot be lower than the minimum wage established by federal law. The minimum wage in a constituent entity of the Russian Federation is ensured by: organizations financed from the budgets of constituent entities of the Russian Federation - from the budgets of constituent entities of the Russian Federation, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; organizations financed from local budgets , - at the expense of local budgets, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities; other employers - at their own expense. The development of a draft regional agreement on the minimum wage and the conclusion of this agreement are carried out by a tripartite commission for the regulation of social - labor relations of the corresponding subject of the Russian Federation in the manner established by Article 47 of this Code. After concluding a regional agreement on the minimum wage, the head of the authorized executive body of the subject of the Russian Federation offers employers operating on the territory of this subject of the Russian Federation and not participating in the conclusion of this agreement , join him. This proposal is subject to official publication along with the text of this agreement. The head of the authorized executive body of a constituent entity of the Russian Federation notifies the federal executive body that carries out the functions of developing state policy and legal regulation in the field of labor about the publication of the said proposal and agreement. If employers operating in the territory of the corresponding constituent entity of the Russian Federation, within 30 calendar days from the date of official publication of the proposal to join the regional agreement on the minimum wage have not submitted to the authorized executive body of the constituent entity of the Russian Federation a reasoned written refusal to join it, then the specified agreement is considered extended to these employers from the date of official publication of this proposal and is subject to mandatory execution by them . The said refusal must be accompanied by a protocol of the employer’s consultations with the elected body of the primary trade union organization uniting the employees of this employer, and proposals for the timing of increasing the minimum wage of employees to the amount provided for in the specified agreement. In case of the employer’s refusal to join the regional agreement on the minimum wage, the manager the authorized executive body of a constituent entity of the Russian Federation has the right to invite representatives of this employer and representatives of the elected body of the primary trade union organization uniting employees of this employer for consultations with the participation of representatives of the parties to the tripartite commission for regulating social and labor relations of the relevant constituent entity of the Russian Federation. Representatives of the employer, representatives of the elected body of the primary trade union organization and representatives of the said tripartite commission are required to take part in these consultations. Copies written refusals employers from joining the regional agreement on the minimum wage are sent by the authorized executive body of the constituent entity of the Russian Federation to the relevant territorial body of the federal executive body authorized to conduct state supervision and control over compliance with labor legislation and other regulatory legal acts containing labor law norms. Monthly wages of an employee working in the territory of the relevant constituent entity of the Russian Federation and who is in an employment relationship with an employer in respect of whom the regional agreement on the minimum wage is in force in accordance with parts three and four of Article 48 of this Code or to whom the said agreement is extended in the manner established parts six to eight of this article cannot be lower than the minimum wage in this constituent entity of the Russian Federation, provided that the specified employee has fully worked the standard working hours during this period and fulfilled labor standards (job duties).

Article 134. Ensuring an increase in the level of real wages

Ensuring an increase in the level of real wages includes wage indexation in connection with rising consumer prices for goods and services. Organizations financed from the relevant budgets carry out wage indexation in the manner established by labor legislation and other regulatory legal acts containing labor law standards; other employers - in the manner established by the collective agreement, agreements, and local regulations.

Article 135. Setting wages

The employee’s salary is established by an employment contract in accordance with the current employer’s remuneration systems. Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, systems of additional payments and bonuses of an incentive 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. The Russian tripartite commission for the regulation of social and labor relations annually before entering into State Duma of the Federal Assembly of the Russian Federation of the draft federal law on the federal budget for another year develops uniform recommendations for the establishment at the federal, regional and local levels of remuneration systems for employees of organizations financed from the relevant budgets. These recommendations are taken into account by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments when determining the volume of funding for healthcare, education, science, culture and other public sector institutions. If the parties to the Russian Tripartite Commission for the Regulation of Social and Labor Relations have not reached an agreement, these recommendations are approved by the Government of the Russian Federation, and the opinion of the parties to the Russian Tripartite Commission for the Regulation of Social and Labor Relations is communicated to the constituent entities of the Russian Federation by the Government of the Russian Federation. Local regulations establishing payment systems of labor are accepted 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, collective agreements, agreements, local regulations. Conditions wages determined by the 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.

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer is obliged to notify each employee in writing about components wages due to him for the corresponding period, the amount and grounds for deductions made, as well as the total monetary amount to be paid. The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations. Wages are paid to the employee, as a rule, at the place where he performs the work or is transferred to the bank account specified by the employee on the terms determined by a collective agreement or employment contract. The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract. Wages are paid directly to the employee, except in cases where a different method of payment is provided for by federal law or an employment contract. Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. For certain categories of employees, federal law may establish other terms for payment of wages. If the payment day coincides with a day off or a non-working holiday, wages are paid the day before this day. Payment for vacation is made no later than three days before it starts.

Article 137. Limitation of deductions from wages

Deductions from an employee's salary are made only in cases provided for by this Code and other federal laws. Deductions from an employee's salary to pay off his debt to the employer can be made: to reimburse an unpaid advance issued to an employee on account of wages; to repay unspent and not returned in a timely manner an advance issued in connection with a business trip or transfer to another job in another locality, as well as in other cases; for the return of amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if recognized by the body for reviewing individual labor disputes over the employee’s guilt in failure to comply with labor standards (part three of Article 155 of this Code) or simple work (part three of Article 157 of this Code); upon dismissal of an employee before the end of the working year for which he has already received annual paid leave for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of part one of Article 77 or paragraphs 1, 2 or 4 of part one of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code. In cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide to deduct from the employee’s salary no later than one month from the end of the period established for the return of the advance, repayment of debt or incorrectly calculated payments, and provided that the employee does not disputes the grounds and amounts of deduction. Wages overpaid to an employee (including in the event of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except in the following cases: a calculation error; if the authority consideration of individual labor disputes, the employee was found to be guilty of failure to comply with labor standards (part three of Article 155 of this Code) or downtime (part three of Article 157 of this Code); if the wages were overpaid to the employee in connection with his unlawful actions established by the court.

Article 138. Limitation on the amount of deductions from wages

The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages due to the employee. When deducting from wages under several executive documents, the employee must in any case retain 50 percent of wages. The restrictions established by this article do not apply to deductions from wages when serving correctional labor, collection of alimony for minor children, compensation for harm caused to the health of another person, compensation for harm to persons who suffered damage in connection with the death of the breadwinner, and compensation damage caused by the crime. The amount of deductions from wages in these cases cannot exceed 70 percent. Deductions from payments that are not subject to collection in accordance with federal law are not allowed.

Article 139. Calculation of average wages

For all cases of determining the amount of average wages (average earnings) provided for by this Code, a unified procedure for its calculation is established. To calculate the average wage, all types of payments provided for by the remuneration system, applied by the relevant employer, regardless of the sources of these payments, are taken into account. Under any regime work, the average salary of an employee is calculated based on the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains his average salary. In this case, the calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.4 (average monthly number of calendar days). Average daily earnings to pay for vacations granted in working days, in cases provided for by this Code, as well as for payment of compensation for unused vacation is determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week. collective agreement, local regulations may provide for other periods for calculating average wages, if this does not worsen the situation of workers. The specifics of the procedure for calculating average wages established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations .

Article 140. Terms of payment upon dismissal

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment. In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article amount.

Article 141. Issuance of wages not received by the day of the employee’s death

Wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.

Article 142. Responsibility of the employer for violation of deadlines for payment of wages and other amounts due to the employee

The employer and (or) representatives of the employer authorized by him in the established manner, who delayed the payment of wages to employees and other violations of wages, are liable in accordance with this Code and other federal laws. In case of delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. Suspension of work is not allowed: during periods of military intervention, state of emergency or special measures in accordance with the legislation on a state of emergency; in the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the country’s defense and state security, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies; government officials; in organizations directly servicing particularly dangerous types of production, equipment; workers whose job responsibilities include performing work directly related to ensuring the livelihoods of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical aid stations). During the period of suspension of work, the employee has the right to working hours be absent from the workplace. (Part three introduced by Federal Law No. 90-FZ of June 30, 2006) An employee who was absent from the workplace during working hours during the period of suspension of work is obliged to return to work no later than the next working day after receiving written notice from the employer about readiness to pay delayed wages on the day the employee returns to work. (Part four was introduced by Federal Law No. 90-FZ of June 30, 2006)

Article 143. Tariff systems of remuneration

Tariff remuneration systems - remuneration systems based on the tariff system of differentiation of wages of workers various categories.The tariff system for differentiating wages of workers of various categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients. Tariff schedule is a set of tariff categories of work, determined depending on the complexity of the work and the qualification requirements of workers using tariff coefficients. Tariff category - a value reflecting the complexity of labor and the level of qualifications of the employee. Qualification category - a value reflecting the level vocational training employee. Tariffication of work - assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work. The complexity of the work performed is determined on the basis of their tariffication. Tariffication of work and assignment of tariff categories to employees are carried out taking into account a single tariff- qualification directory works and professions of workers, a unified qualification reference book for positions of managers, specialists and employees. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation. Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, as well as taking into account state guarantees for remuneration.

Article 144. Remuneration systems for employees of state and municipal institutions

Remuneration systems (including tariff remuneration systems) for employees of state and municipal institutions are established: in federal government institutions - by collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation; in government agencies of the constituent entities of the Russian Federation Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation; in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments. The Government of the Russian Federation may establish basic salaries (basic official salaries), basic wage rates for professional qualification groups. Wages of employees state and municipal institutions cannot be lower than the basic salaries (basic official salaries) established by the Government of the Russian Federation, basic wage rates of the relevant professional qualification groups. Basic salaries (basic official salaries), basic wage rates established by the Government of the Russian Federation are provided by: federal government agencies- at the expense of the federal budget; state institutions of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation; municipal institutions - at the expense of local budgets. Remuneration systems for employees of state and municipal institutions are established taking into account the unified tariff and qualification directory of works and professions of workers , a unified qualification reference book for positions of managers, specialists and employees, as well as taking into account state guarantees for wages, recommendations of the Russian Tripartite Commission for the Regulation of Social and Labor Relations (part three of Article 135 of this Code) and the opinions of the relevant trade unions (trade union associations) and associations of employers .Professional qualification groups - groups of professions of workers and positions of employees, formed taking into account the field of activity based on the requirements for professional training and level of qualifications that are necessary to carry out the relevant professional activity. Professional qualification groups and criteria for classifying professions of workers and positions of employees as professional qualification groups approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of labor.

Article 145. Remuneration of heads of organizations, their deputies and chief accountants

Remuneration for the work of heads of organizations, their deputies and chief accountants in organizations financed from the federal budget is made in the manner and amount determined by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by bodies state power of the relevant constituent entity of the Russian Federation, and in organizations financed from the local budget - by local government bodies. The amounts of remuneration for the heads of other organizations, their deputies and chief accountants are determined by agreement of the parties to the employment contract.

Article 146. Remuneration under special conditions

Workers engaged in heavy work, work with harmful, dangerous and other special working conditions are paid at an increased rate. Workers engaged in work in areas with special climatic conditions are also paid at an increased rate.

Article 147. Remuneration for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions

Remuneration for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions is set at an increased rate compared to the tariff rates, salaries (official salaries) established for various types of work with normal working conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. The minimum amounts of increase in wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions, and the conditions for this increase are established in in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. (Part two as amended by Federal Law No. 90-FZ of June 30, 2006) Specific amounts of wage increases are established by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations, or a collective agreement, an employment contract.

Article 148. Remuneration for work in areas with special climatic conditions

Remuneration for work in areas with special climatic conditions is made in the manner and amounts not lower than those established by labor legislation and other regulatory legal acts containing labor law norms.

Article 149. Remuneration for labor in other cases of work performed in conditions deviating from normal

When performing work in conditions deviating from normal, overtime, night work, weekends and non-working hours holidays and when performing work in other conditions deviating from normal), the employee is made appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract. The amounts of payments established by a collective agreement, agreements, local regulations, employment contract cannot be lower than those established by labor legislation and other regulations containing labor law norms.

Article 150. Remuneration for work of various qualifications

When an employee with a time-based wage performs work of various qualifications, his work is paid for work of a higher qualification. When an employee with a piece-rate wage performs work of various qualifications, his work is paid at the rates of the work he performs. In cases where, taking into account the nature of production, workers with a piece-rate wage workers are assigned to perform work that is charged below the categories assigned to them, the employer is obliged to pay them the difference between the categories.

Article 151. Remuneration for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work specified in the employment contract

When combining professions (positions), expanding service areas, increasing the volume of work, or performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid an additional payment. The amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of the additional payment. work (Article 60.2 of this Code).

Article 152. Payment for overtime work

Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. Specific amounts of payment for overtime work may be determined by a collective agreement, local regulations or an employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime. Part two is no longer in force. - Federal Law of June 30, 2006 N 90-FZ.

Article 153. Remuneration for work on weekends and non-working holidays

Work on a day off or a non-working holiday is paid at least double the rate: for piece workers - at least at double piece rate rates; for workers whose work is paid at daily and hourly tariff rates - at least double the daily or hourly tariff rate; receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if work on a day off or a non-working holiday was carried out within a month standard working hours, and in an amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly working time standard. Specific amounts of payment for work on days off or a non-working holiday can be established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, or an employment contract. At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a day off or a non-working holiday is paid in a single amount, and a day of rest is not subject to payment. Payment for work on weekends and non-working holidays for creative workers means mass media, cinematography organizations, television and video film crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these workers, approved by the Government of the Russian Federation Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, can be determined on the basis of a collective agreement, a local regulatory act, or an employment contract.

Article 154. Remuneration for work at night

Each hour of work at night is paid at an increased rate compared to work in normal conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms. The minimum amounts of increased wages for work at night are established by the Government of the Russian Federation Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. (Part two as amended by Federal Law of June 30, 2006 N 90-FZ) Specific amounts of increased wages for work at night are established by a collective agreement, a local regulatory act adopted taking into account the opinion of the representative body of employees, the employment contract. (Part three was introduced by Federal Law of June 30, 2006 N 90-FZ)

Article 155. Remuneration for failure to comply with labor standards, failure to fulfill labor (official) duties

In case of failure to comply with labor standards, failure to fulfill labor (official) duties through the fault of the employer, remuneration is made in an amount not lower than the average salary of the employee, calculated in proportion to the actual time worked. (Part one as amended by Federal Law of June 30, 2006 N 90-FZ) In case of failure to comply with labor standards, failure to fulfill labor (official) duties for reasons beyond the control of the employer and the employee, the employee retains at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the time actually worked. In case of failure to comply with labor standards, failure to fulfill labor standards ( official duties due to the fault of the employee, payment of the normalized part of the salary is made in accordance with the volume of work performed.

Article 156. Remuneration for labor in the manufacture of products that turned out to be defective

Defects not due to the employee’s fault are paid on an equal basis with suitable products. Complete defects due to the employee’s fault are not subject to payment. Partial defects due to the employee’s fault are paid at reduced rates depending on the degree of suitability of the products.

Article 157. Payment for downtime

Downtime (Article 72.2 of this Code) due to the fault of the employer is paid in the amount of at least two-thirds of the employee’s average salary. Downtime for reasons beyond the control of the employer and employee is paid in the amount of at least two-thirds of the tariff rate, salary (official salary) , calculated in proportion to the downtime. Downtime due to the employee’s fault is not paid. The employee must inform his immediate supervisor or another representative of the employer about the start of downtime caused by equipment breakdown and other reasons that make it impossible for the employee to continue to perform his job functions. Federal Law of June 30, 2006 N 90-FZ) If creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) works, in accordance with the lists of works, professions, positions of these workers, approved by the Government of the Russian Federation taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations, for any period of time do not participate in the creation and (or) performance (exhibition) of works or do not perform, then the specified time is not downtime and can be paid in the amount and manner established by the collective agreement, local regulations, employment contract. (Part five was introduced by Federal Law No. 90-FZ of June 30, 2006, as amended. Federal Law of February 28, 2008 N 13-FZ)

Article 158. Remuneration for development of new industries

A collective agreement or employment contract may provide for the employee to retain his previous salary for the period of development of a new production.

The current Russian labor legislation, namely the Labor Code of the Russian Federation, establishes a strict procedure and terms for paying wages to employees. Violation of these standards may result in the employer being held liable, fines and the obligation to pay the employee and additional compensation payments. Therefore, both ordinary employees and the employer himself, as well as HR specialists and accountants of the organization, should know about the deadlines for paying salaries and what the procedure for these actions is in 2018.

The procedure and terms for payment of wages according to the Labor Code of the Russian Federation - legal regulation

The main regulatory document through which the Russian Federation ensures legal regulation labor relations is the Labor Code. Among other things, the Labor Code of the Russian Federation regulates the procedure and timing of salary payments. They are enshrined primarily in the provisions of the following articles of the Labor Code of the Russian Federation:

Article 131. It determines the possible form of salary payment. In particular, it establishes the obligation to pay wages to employees only in the national currency of the Russian Federation or with reference to it, if the payment is made partially in kind in non-monetary form.
Article 133. Indicates that wages must comply with established minimum wage standards.
Article 133.1. It assumes the possibility of establishing separate minimum wage standards for workers in various constituent entities of the Russian Federation, provided that regional standards are not lower than federal ones.
Art. 135. Regulates general principles setting the employee’s wages in accordance with the company’s wage system.
Article 136. Its standards generally consider the procedure, place, and timing of payment of wages by the employer and contain basic standards that both the employee and employees should first be aware of.

In addition, many other provisions of the Labor Code or other regulations of the federal or regional level may affect wage payment issues.

The procedure for paying wages and methods of payment

The salary, as mentioned earlier, should not be lower than the established minimum wage in terms of the standards for working time spent by the employee. That is, in part-time work, and in other situations when the working day is in comparison with the standards established for the profession, type of activity and position, the requirement to comply with the minimum size does not apply. In such cases, it is allowed to pay wages lower than the established minimum wage, in proportion to the time worked or other tariff indicators.

First of all, you should consider the place where salaries are paid. In accordance with the law, wages to employees can be paid either in cash through the enterprise’s accounting department or through a bank by crediting it to the employee’s bank account. Initially, an organization can establish any procedure for paying wages by regulations. However, the change in the procedure for paying wages to non-cash payment under the previously valid in cash in accounting is permitted only with the written consent of each employee on staff.

To change payment from non-cash to cash, the consent of all employees without exception is not required. In addition, you should also remember that only one form of payment can be established at an enterprise at a time - either cash or non-cash.

It is also allowed to pay wages in the form of enterprise products in an amount not higher than 20% of the established salary due to the employee. However, it cannot be coupons, promissory notes or other receipts, shares of the enterprise and securities. In addition, it is prohibited to pay wages in alcoholic, poisonous, toxic or other products that have a special circulation procedure. The place and procedure for paying part of the salary must be determined in advance by the terms of the employment contract or an additional agreement to it.

Regardless of the procedure for paying wages established at the enterprise, the employer is also obliged to ensure that the following information is communicated to the employee in writing on the payment day:

About all the components that make up the salary accrued to the employee for the reporting period.
About the amount of amounts that are added to wages, including monetary compensation for previously unpaid wages.
About deductions made from wages, their grounds, if any.
About the total amount of money that will be issued to the employee.

A pay slip is most often used to convey information. The form of the sheet is determined by the employer independently. However, he must necessarily agree on this form with the trade union organization representing the interests of the enterprise’s employees. This approval is carried out in the manner considered by the provisions of Art. 372 Labor Code of the Russian Federation.

The employer has the right to independently choose the bank through which wages will be calculated. However, this does not deprive the employee of the right to disagree with the employer’s decision and demand that he pay wages to a personal account opened in any other bank. The employee must provide this requirement in writing to the employer and the employer has no right to refuse to satisfy it. The period for notifying the employer in this case must be at least five days before the day the salary is calculated - otherwise the employer is obliged to take into account this employee’s requirement only in relation to subsequent payments.

Deadlines for payment of wages according to the Labor Code of the Russian Federation

The Labor Code of the Russian Federation, in addition to the procedure for paying wages, also establishes certain deadlines during which it must be paid to the employee. The deadline is no more than 15 days from the last episode of salary payment in order to comply with the employer’s obligation to pay earned money to the employee at least twice a month. Most problematic issue in this case, there is a situation in which the payday falls on a holiday or weekend.

In this case, the law imposes the responsibility on the employer to pay it directly on the day preceding the day off or days off. If wages must also take into account the work done on that day, for example, at, it is allowed to be paid without taking into account the specified standards with the inclusion of earnings in the next payment, which also should not lag more than 15 days from the date of this payment. Payment of wages after weekends or holidays is unacceptable and allows the employee to claim compensation for late payment of wages.

Some employers practice receiving from employees a receipt or other document that contains a request to the employer to pay wages once per reporting period, for example, a month. This practice in fact, has no legal basis and is illegal from the point of view of compliance with labor laws. Moreover, even if the employee’s rights are not actually violated and there have been no complaints against the organization, the labor inspectorate or tax authorities may note the fact of such a violation upon filing reports.

If the employee does not show up for his wages given to him in cash at the enterprise, then the employer is obliged to issue it subsequently at the first request of the employee during working hours and on a working day in the amount in which it was accrued to him. However, the worker does not have the right to demand compensation or an increase in wages, including by including in it funds for days worked before actual receipt.

Other nuances you should know about payment terms and salary calculation procedures

It should be noted that a situation can often arise when working with credit organizations that the employee cannot receive his salary directly on the day it is accrued. In this case, if the delay in payment was not due to the fault of the employer and the necessary funds were sent from his current account to the accounts of employees or a credit institution, the employer is not responsible for late payment of wages.

In situations where an employee is dismissed, the wages due to him for the entire period worked must be paid on the day of dismissal. Or, if the employee does not show up to receive it, then it can also be credited to his bank card or issued upon request upon the employee’s application to the accounting department. Upon termination of the employment relationship bank card, as well as all costs associated with its maintenance from the moment the employment contract expires, are borne by the employee.

The employer must independently approve the procedure for paying wages and the specific days of the month on which it is made. In this case, the most convenient mechanism is to make payments to all employees from the 1st to the 15th of the month inclusive for one part of the salary. And from the 16th to the 31st of the month for the second part of the funds earned. , although they are not full wages, are paid at least three days before the vacation, but not after it. Wages due during the vacation period are paid in an appropriate manner convenient to the employer without violating the terms of payment.

Chapter 21. Salary

Article 133. Establishment of the minimum wage

The minimum wage is established simultaneously throughout the entire territory of the Russian Federation by federal law and cannot be lower than the subsistence level of an able-bodied person.

The monthly salary of an employee who has worked standard working hours during this period and fulfilled labor standards (job duties) cannot be lower than the minimum wage established by federal law.

When remuneration is based on tariff system the size of the tariff rate (salary) of the first category of the unified tariff schedule cannot be lower than the minimum wage.

The minimum wage does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions deviating from normal conditions, for work in special climatic conditions and in areas affected radioactive contamination, other compensation and social payments.

The procedure for calculating the subsistence minimum and its value are established by federal law.

For information on the cost of living, see the help

Article 134. Ensuring an increase in the level of real wages

Ensuring an increase in the level of real wages includes wage indexation in connection with rising consumer prices for goods and services. In organizations financed from the relevant budgets, wages are indexed in the manner established by laws and other regulatory legal acts, and in other organizations - in the manner established by the collective agreement, agreements or local regulations of the organization.

Article 135. Setting wages

Wage systems, tariff rates, salaries, various types of payments are established:

For employees of organizations financed from the budget - relevant laws and other regulatory legal acts;

Employees of organizations with mixed financing ( budget financing and income from entrepreneurial activity) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

For employees of other organizations - collective agreements, agreements, local regulations of organizations, employment contracts.

The system of remuneration and labor incentives, including increased pay for work at night, weekends and non-working holidays, overtime work and in other cases, is established by the employer taking into account the opinion of the elected trade union body of the organization.

The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by this Code, laws, other regulatory legal acts, collective agreements, and agreements.

The terms of remuneration determined by the collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by this Code, laws and other regulations.

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer is obliged to notify each employee in writing about the components of the wages due to him for the relevant period, the amounts and grounds for deductions made, as well as the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees.

Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the bank account specified by the employee under the conditions determined by the collective agreement or employment contract.

Wages are paid directly to the employee, unless a different method of payment is provided for by law or employment contract.

Wages are paid at least every half month on the day established by the organization’s internal labor regulations, collective agreement, or employment contract.

Article 137. Limitation of deductions from wages

Deductions from an employee's salary are made only in cases provided for by this Code and other federal laws.

Deductions from an employee’s salary to pay off his debt to the employer can be made:

To reimburse an unpaid advance issued to an employee on account of wages;

To repay an unspent and not returned timely advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

To return amounts overpaid to the employee due to accounting errors, as well as amounts overpaid to the employee, if the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (part three of Article 155) or downtime (part three of Article 157);

When an employee is dismissed before the end of the working year for which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds specified in paragraphs 1, 2, subparagraph “a” of paragraph 3 and paragraph 4 of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide to withhold from the employee’s salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of the withholding.

Wages overpaid to an employee (including due to incorrect application of laws or other regulations) cannot be recovered from him, except in the following cases:

If the body for the consideration of individual labor disputes recognizes the employee’s guilt in failure to comply with labor standards (part three of Article 155) or downtime (part three of Article 157);

If the wages were overpaid to the employee in connection with his unlawful actions established by the court.

Article 138. Limitation on the amount of deductions from wages

The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages due to the employee.

When deducting from wages under several executive documents, the employee must, in any case, retain 50 percent of the wages.

The restrictions established by this article do not apply to deductions from wages when serving correctional labor, collection of alimony for minor children, compensation for harm caused by the employer to the health of an employee, compensation for harm to persons who suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime. . The amount of deductions from wages in these cases cannot exceed 70 percent.

Deductions from payments that are not subject to collection in accordance with federal law are not allowed.

Article 139. Calculation of average wages

For all cases of determining the amount of average wages provided for by this Code, a uniform procedure for its calculation is established.

To calculate the average salary, all types of payments provided for by the remuneration system and applied in the relevant organization are taken into account, regardless of the sources of these payments.

In any mode of operation, the average salary of an employee is calculated based on the salary actually accrued to him and the time actually worked by him for the 12 months preceding the moment of payment.

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (the average monthly number of calendar days).

The average daily earnings for payment of vacations granted in working days, in cases provided for by this Code, as well as for payment of compensation for unused vacations, are determined by dividing the amount of accrued wages by the number of working days according to the calendar of a six-day working week.

The collective agreement may also provide for other periods for calculating average wages, if this does not worsen the situation of employees.

The specifics of the procedure for calculating average wages established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations.

Article 140. Terms of payment upon dismissal

In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

Article 141. Issuance of wages not received by the day of the employee’s death

Article 142. Responsibility of the employer for violation of deadlines for payment of wages and other amounts due to the employee

The employer and (or) the employer's representatives authorized by him in the established manner, who have delayed the payment of wages to employees and other violations of wages, are liable in accordance with this Code and other federal laws.

In case of delay in payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the delayed amount is paid. Suspension of work is not allowed:

During periods of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;

In the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the country's defense and state security, emergency rescue, search and rescue, fire-fighting work, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies;

In organizations directly servicing particularly hazardous types of production and equipment;

In organizations related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

Article 143. Tariff system of remuneration

The tariff system of remuneration includes: tariff rates (salaries), tariff schedule, tariff coefficients.

The complexity of the work performed is determined based on their pricing.

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their use are approved in the manner established by the Government of the Russian Federation.

See Certificate of changes to the Unified Tariff and Qualification Directory of Work and Professions of Workers

For approval of the Qualification Directory for positions of managers, specialists and other employees, see Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37

The tariff system for remuneration of employees of organizations financed from budgets of all levels is established on the basis of a unified tariff schedule for remuneration of public sector employees, approved in the manner established by federal law, and which is a guarantee for remuneration of public sector employees. The tariff system of remuneration for employees of other organizations can be determined by collective agreements, agreements, taking into account unified tariff and qualification reference books and state guarantees for remuneration.

Article 144. Incentive payments

The employer has the right to establish various bonus systems, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems can also be established by collective agreement.

The procedure and conditions for the application of incentive and compensation payments (additional payments, allowances, bonuses and others) in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by government bodies of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.

Article 145. Remuneration of heads of organizations, their deputies and chief accountants

Remuneration for the work of heads of organizations, their deputies and chief accountants in organizations financed from the federal budget is made in the manner and amount determined by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by state authorities of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.

The amount of remuneration for heads of other organizations, their deputies and chief accountants is determined by agreement of the parties to the employment contract.

Article 146. Remuneration under special conditions

Remuneration for workers engaged in heavy work, work with harmful, dangerous and other special working conditions is made at an increased rate.

Workers engaged in work in areas with special climatic conditions are also paid at an increased rate.

Article 147. Remuneration for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions

The list of heavy work, work with harmful and (or) dangerous and other special working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. Wages are increased on the specified grounds based on the results of workplace certification.

The specific amounts of increased wages are established by the employer, taking into account the opinion of the representative body of employees or by a collective agreement or employment contract.

Article 148. Remuneration for work in areas with special climatic conditions

Remuneration for work in areas with special climatic conditions is made in the manner and amounts not lower than those established by laws and other regulatory legal acts.

Article 149. Remuneration for labor in other cases of work performed in conditions deviating from normal

When performing work in working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, on weekends and non-working holidays, etc.), the employee is paid appropriate additional payments stipulated by the collective agreement, employment contract. The amounts of additional payments cannot be lower than those established by laws and other regulatory legal acts.

Article 150. Remuneration for work of various qualifications

When an employee with a time wage performs work of various qualifications, his work is paid for work of a higher qualification.

When an employee with piecework wages performs work of various qualifications, his work is paid according to the rates of the work he performs.

In cases where, taking into account the nature of production, workers with piecework wages are entrusted with performing work that is charged below the grades assigned to them, the employer is obliged to pay them the difference between grades.

Article 151. Remuneration for combining professions and performing the duties of a temporarily absent employee

An employee who performs for the same employer, in addition to his main work, stipulated by the employment contract, extra work in another profession (position) or acting as a temporarily absent employee without release from his main job, an additional payment is made for combining professions (positions) or performing the duties of a temporarily absent employee.

The amount of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee is established by agreement of the parties to the employment contract.

Article 152. Remuneration for work outside the normal working hours

Overtime work is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate. Specific amounts of payment for overtime work may be determined by a collective agreement or employment contract. At the request of the employee, overtime work, instead of increased pay, can be compensated by providing additional rest time, but not less than the time worked overtime.

Work outside the normal working hours, performed part-time, is paid depending on the time worked or output.

Article 153. Remuneration for work on weekends and non-working holidays

Work on weekends and non-working holidays is paid at least double the amount:

Piece workers - at no less than double piece rates;

For employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;

For employees receiving a monthly salary - in the amount of no less than a single daily or hourly rate in excess of the salary, if work on a weekend or non-working holiday was carried out within the monthly working time standard, and in the amount of at least double the hourly or daily rate in excess of the salary, if the work was produced in excess of the monthly norm.

At the request of an employee who worked on a day off or a non-working holiday, he may be given another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

Remuneration for work on weekends and non-working holidays of creative workers of cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion Russian Tripartite Commission for the Regulation of Social and Labor Relations, can be determined on the basis of an employment contract, collective agreement or local regulatory act of the organization.

Article 154. Remuneration for work at night

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the amounts established by laws and other regulatory legal acts.

The specific amounts of the increase are established by the employer, taking into account the opinion of the representative body of employees, a collective agreement, and an employment contract.

Article 155. Remuneration for non-compliance with labor standards ( job responsibilities)

In case of failure to comply with labor standards (job duties) due to the fault of the employer, payment is made for the time actually worked or work performed, but not lower than the average salary of the employee calculated for the same period of time or for work performed.

If labor standards (job responsibilities) are not met for reasons beyond the control of the employer and employee, the employee retains at least two-thirds of the tariff rate (salary).

If labor standards (job responsibilities) are not met due to the fault of the employee, payment of the standardized part of the salary is made in accordance with the volume of work performed.

Article 156. Remuneration for labor in the manufacture of products that turned out to be defective

Defects not caused by the employee are paid on an equal basis with suitable products. Complete defects caused by the employee are not subject to payment.

Partial defects due to the fault of the employee are paid at reduced rates depending on the degree of suitability of the product.

Article 157. Payment for downtime

Downtime (Article 74) due to the fault of the employer, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the employee’s average salary.

Downtime due to reasons beyond the control of the employer and employee, if the employee has warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

Downtime caused by the employee is not paid.

Article 158. Remuneration for development of new industries (products)

A collective agreement or employment contract may provide for the retention of the employee’s previous salary for the period of development of a new production (product).

The procedure for remunerating an employee according to the Labor Code of the Russian Federation

Remuneration according to the Labor Code of the Russian Federation produced in 3 stages. Before considering the payment procedure, it is necessary to clarify exactly what payments are included in the remuneration of employees.

Salary according to art. 129 Labor Code and in judicial practice

In accordance with Art. 129 Labor Code of the Russian Federation, remuneration carried out in the form of wages. Salary is the sum of remuneration for labor activity, incentives and compensation payments.

Judicial practice shows that parts of earnings must correspond to a number of characteristics given in the table:

Dependence on the worker’s qualifications and job characteristics, such as: complexity, conditions of performance, quality and quantity

Determination of the Supreme Court of the Russian Federation dated September 16, 2015 No. 304-KG15-5008

Existence within the framework of labor relations

Accrual is carried out for the performance of a job function

Resolution of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013

Automatic payment processing

The dependence established by the employer on the employee’s length of service, the presence or absence of penalties, and conscientiousness in the performance of official duties.

Determination of the Supreme Court dated July 4, 2016 No. 310-KG16-8285

Dependence established by the employer on the labor contribution of the employee

Determination of the Supreme Court dated June 28, 2016 No. 304-KG16-6749

Identification of characteristics makes it possible to distinguish parts of the salary from other monetary payments that the employer pays to the worker. For example, produced by Labor Code of the Russian Federation remuneration does not include:

expenses for transporting property and subsequent arrangement in the worker’s new place of residence, due to the transition to work in a new area (see the definition of the Supreme Court dated February 26, 2016 No. 310-KG15-20212);
payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court dated September 1, 2015 No. 304-KG15-10018);
payments to employees in order to compensate for the costs of their training, education of the children of employees (see the definition of the Supreme Court dated January 28, 2016 No. 310-KG15-18757).

The procedure for paying wages to employees

According to Art. 136 of the Labor Code, a worker receives payment based on the results of his work at least twice a month. Payment is calculated after the work is completed. The maximum period for transferring funds is 15 days from the end of the period for which it is calculated.

Each time when transferring payment to a working employer, the established Art. 136 TC payment procedure:

The amount of earnings is calculated.

Salary reduction

Calculating the amount of earnings involves deducting various deductions from the worker’s income. A number of them do not depend on the efficiency and integrity of the employee. So, the employer in any case withholds the following amounts:

personal income tax (Chapter 23 of the Tax Code);
insurance contributions for social, medical and pension insurance(Article 425 of the Tax Code of the Russian Federation, Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ).

A number of deductions are made by court decision and do not relate to the employee’s work activity. For example, these are the amounts:

alimony (section 5 of the RF IC);
deductions from the earnings of those sentenced to correctional and forced labor (Article 50, Article 53.1 of the Criminal Code of the Russian Federation).

Salaries may be reduced by deductions related to the employee’s work activities, for example:

deprivation of a mandatory bonus or reduction in its size if the conditions for such actions are provided by the employer (letter of Rostrud dated December 18, 2014 No. 3251-6-1);
deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
repayment of unspent advance payment for a business trip that has not been returned to workers (Article 137 of the Labor Code);
compensation for material damage caused to the employer (Article 238 of the Labor Code);
return of amounts from the employee’s previously paid wages if the employee’s guilt in idle time, failure to comply with labor standards (Article 137 of the Labor Code), etc. is proven.

Let's summarize. Salary is a guaranteed income for an employee, automatically accrued within the framework of labor relations for fulfilling labor standards and varying due to the worker’s qualifications, length of service, complexity of work or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The salary amount may be reduced by deductions. In accordance with Art. 136 Labor Code wages is carried out from 2 times a month in 3 stages, including calculation of earnings, notification of the employee about it and, in fact, payments.

Remuneration according to the Labor Code of the Russian Federation

A fairly extensive definition of all the nuances of remuneration according to the Labor Code of the Russian Federation allows one to fairly accurately regulate the relationship between employer and employee in terms of remuneration payments. This law contains absolutely all possible extensions of the employment contract regarding the determination of the size and calculation of both wages and all kinds of allowances or bonuses. However, it also limits certain capabilities, thereby protecting the organization's employees. But first things first.

Remuneration labor code

To begin with, it should be said that the main nuances regarding wages are contained in the Labor Code of the Russian Federation, more specifically, Article 135. First of all, it states that any employee has every right to receive remuneration payments for his work activities.

And in this case, there should be no talk of discrimination on any basis. A certain minimum has been established in the form of the minimum wage. This figure is determined both for the whole of Russia and in each region independently, depending on its:

Territorial location;
Development of infrastructure, industry and other things;
Population of territories;
Other factors that in one way or another influence the value of the minimum wage for labor activities.

Now we should more specifically define what is meant by this familiar concept. What's the opinion labor code about this. And what dependencies exist.

Salary TC

The Labor Code of the Russian Federation gives a fairly precise definition of the concept of “wages”. Article 129 clearly indicates the list of payments that fit this term. It is extensive, but it is worth listing everything:

Remuneration payments for work activities, which in one way or another depend on the employee’s position, the complexity of the work he performs, the quantitative and qualitative characteristics of work, climatic and other conditions;
Payments of a compensatory nature. Be it an additional payment, an allowance, etc. This also includes additional payments for the fact that working conditions differ in one way or another from normal. Either they are harmful to the employee’s body due to emissions, or they are simply extremely severe climate zone labor;
Any benefits designed to stimulate work activity. In this case, we are talking about bonuses for employees, accrual of allowances various kinds. Or additional payments in the form of incentives for overtime hours of work.

The amount of an employee’s income is determined by the organization’s employment contract, which stipulates the system of remuneration for work activities. That's why this document must contain clearly described criteria for any payments, as well as the reasons for which they are issued. Let's discuss this in more detail.

Employment contract

The employee's salary is established through an employment agreement. In this case, Article 57 of the Labor Code of the Russian Federation plays a key role. It contains comprehensive requirements for the clauses that this agreement must contain. So, you need to describe:

Conditions under which payment for work activities is made. That is the system. Moreover, it is necessary to indicate the amounts of tariff rates, salaries, various types of additional payments, allowances and incentive payments, for example, bonuses;
Availability of compensation payments when performing labor activities that are difficult with physical point vision;
You should also describe various types of compensation if the employee is engaged in dangerous looking activities, or working conditions may in one way or another have a detrimental effect on his health. It is necessary to indicate the characteristics of the work at the place in which the employee carries out activities of a working nature.

From this we can conclude that salary amounts (tariff rates, salary, etc.), various types of additional payments and allowances, incentive payments must be described in employment contract each employee who carries out work activities in this organization. Also, all this is supported by the drawing up of a collective agreement/agreement/local regulatory act.

Payment forms

In this case, Article 131 of the same code of the Russian Federation plays a key role. It has been established that payment for work activities should occur exclusively in monetary equivalent. Moreover, the currency must be the ruble, which is valid in the Russian Federation.

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However, a collective or labor agreement has a certain nuance. If the employee himself wishes that payment for his activities be made in some other form, then he has the right to receive it. This should be done in writing. There is also a certain nuance. In such cases, the part of the employee’s income that is not paid in cash cannot be more than twenty percent of his accrued salary.

It can be noted that regarding remuneration for labor activities, the legislation has many different clauses in its acts. This was created primarily to provide protection to the employee, as well as to provide suitable working conditions. In case of deviations from the norm, there are certain payments for moral/physical damage.

Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment of wages

New edition of Art. 136 Labor Code of the Russian Federation

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

1) on the components of the salary due to him for the relevant period;

2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;

3) about the amount and grounds for deductions made;

4) about the total amount of money to be paid.

The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees in the manner established by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the credit institution specified in the employee’s application, under the conditions determined by the collective agreement or employment contract. The employee has the right to change the credit institution to which wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than five working days before the day of payment of wages.

The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract.

Wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract.

Salaries are paid at least every half month. The specific date for payment of wages is established by internal labor regulations, a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it was accrued.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.

Payment for vacation is made no later than three days before it starts.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the Information Agency "Clerk.Ru". Photo by B. Maltsev, news agency “Clerk.Ru”

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employee’s wages are established by the employment contract in accordance with those in force for the given employer wage systems.

Accordingly, each employer must have its own system of remuneration for employees. The basis for its development will be the provisions of the Labor Code and other norms of current legislation. What does current legislation mean by the remuneration system and what are the requirements for it? As is clear from the name itself, the remuneration system means a certain set of conditions for an employee to receive wages - remuneration for his work.

In accordance with Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) are remuneration for work, which depends on:

employee qualifications,
complexity, quantity, quality and conditions of the work performed.

At the same time, wages include not only the above remuneration, but also:

compensation payments*,
incentive payments (additional payments and bonuses of an incentive nature, bonuses, other incentive payments).

*Additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal ones, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments.

In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the remuneration system, including:

Dimensions:
tariff rates,
official salaries,
additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal,

Systems:
additional payments and bonuses of an incentive nature,
bonuses,

are established by collective agreements, agreements, and local regulations.

All these documents must be drawn up in accordance with labor legislation and other regulatory legal acts containing labor law norms.

When choosing and developing in-house employee remuneration systems, various systems can be used:

Tariff systems of remuneration.
Tariff-free wage systems.
Mixed remuneration systems.

Below we will take a closer look at the above remuneration systems, their features and differences.

This article is intended to help novice specialists understand the types and forms of remuneration systems when analyzing (and, if necessary, developing) the company’s internal remuneration systems.

Tariff system of remuneration

Many companies use tariff systems for remunerating employees. As follows from the provisions of Article 143 of the Labor Code of the Russian Federation, tariff wage systems are wage systems based on a tariff system of differentiation of wages for workers of different categories. At the same time, it is necessary to take into account that only tariff systems of remuneration are directly provided for by the Labor Code.

Other types of systems are not established by the Labor Code, however, in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employer has the right to install at his enterprise any remuneration systems that must meet one single condition:

they should not contradict the requirements of the Labor Code of the Russian Federation and other documents containing labor law norms.

In accordance with the provisions of the Labor Code of the Russian Federation, the tariff system for differentiating wages for workers of various categories includes:

tariff rates,
salaries (official salaries),
tariff schedule,
tariff coefficients.

The tariff schedule is understood as a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of workers using tariff coefficients. Quite often, the tariff schedule is drawn up in the form of a table, which summarizes the ranks and coefficients - the higher the rank, the higher tariff coefficient. In order to determine the tariff coefficient of each category, you need to divide the tariff rate of the category by the tariff rate of the first category.

Tariff category is a value that reflects the complexity of work and the level of qualifications of the worker. A qualification category is a value that reflects the level of professional training of an employee. Tariffication of work is the assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work. The complexity of the work performed is determined based on their pricing.

These reference books and the procedure for their use are approved in accordance with the Decree of the Government of the Russian Federation of October 31, 2002. No. 787 “On the procedure for approving the Unified Tariff and Qualification Directory of Work and Professions of Workers, the Unified Qualification Directory of Positions of Managers, Specialists and Employees.”

Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards.

Tariff systems of remuneration are established taking into account:

unified tariff and qualification directory of works and professions of workers,
a unified qualification reference book for positions of managers, specialists and employees or professional standards,
state guarantees for wages.

At the same time, according to the opinion of the official bodies, expressed in the Letter of Rostrud dated April 27, 2011. No. 1111-6-1, when installed in staffing table Salaries for positions of the same name should be set to the same size.

At the same time, the “above-tariff part” of wages (allowances, additional payments and other payments) may be different for different employees, including depending on:

qualifications,
difficulty of work,
quantity and quality of labor.

Rostrud bases its opinion on the fact that although Article 143 of the Labor Code of the Russian Federation, which provides for a tariff system of remuneration, provides the basis for establishing a range of official salaries*, when establishing a range of salaries for positions of the same name, one should remember the employer’s obligation to provide employees with equal pay for labor of equal value (Article 22 of the Labor Code of the Russian Federation).

At the same time, the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended (Article 132 of the Labor Code of the Russian Federation).

At the same time, any kind of discrimination in establishing wage conditions is prohibited.

*That is, establishing the official salary for a vacant position from the minimum to the maximum.

The main forms of the tariff system of remuneration are time-based and piece-rate.

The difference between time-based and piece-rate wages is that with time-based wages, payment depends on the amount of time worked, and with piece-rate wages, on the quantity of:

units of production produced,
completed operations.

Time-based form of remuneration.

The wages of time-based employees are determined based on their qualifications and the amount of time they work.

This form of remuneration is used when the employee’s work is not subject to rationing or it is too difficult to organize records of completed operations.

Typically, a time-based wage system is used to pay administrative and managerial personnel, as well as employees of auxiliary production and service facilities.

In addition, this form of payment is used when paying part-time workers.

At simple time-based form of remuneration, wages are paid for a certain amount of time worked and do not depend on the number of operations performed.

The calculation is based on the tariff rate or salary and the amount of time worked.

The amount of wages is determined as the product of the tariff rate (official salary) by the amount of time actually worked.

If an employee does not work a month in full, the employee will be paid only for the time actually worked.

If a company uses an hourly or daily wage system, then the employee’s salary will be determined based on the hourly (daily) rate multiplied by the number of hours or days actually worked.

At time-bonus In the form of remuneration, when calculating wages, not only the time worked is taken into account, but also the quantity/quality of work, based on which the employee is awarded a bonus.

The amount of the bonus can be set as a percentage of the salary (tariff rate) of the employee, in accordance with the current rules in the company:

regulations on bonuses,
collective agreement,
by order of the head of the company.

Thus, the amount of an employee’s earnings will be determined as the product of the tariff rate by the amount of time actually worked plus a bonus based on the results of work.

Piecework form of remuneration.

When applying piecework wages, wages to employees are calculated based on the final results of their work (taking into account the quantity and quality of products produced and work performed).

The piecework form of remuneration encourages employees to increase productivity and quality of work performed.

The amount of wages is determined on the basis of piece rates provided for the implementation of each unit of production or operation.

The piecework form of remuneration is used in organizations that have the ability to clearly record the quantity and quality of products produced and operations performed.

The piecework form of remuneration, in turn, is divided, depending on the chosen method of wage calculation, into the following types:

Direct piecework wages.
Piece-bonus wages.
Piece-progressive wages.
Indirect piecework wages.
Accordal remuneration.

Below we will look at these varieties in more detail.

When using direct piecework form of remuneration, employees’ wages directly depend on the number of units manufactured and operations performed.

Salaries are calculated based on piece rates. The number of units manufactured (operations performed) is multiplied by the corresponding piece rates.

At piecework-bonus wages, employee salaries consist of two parts:

The first part is calculated based on output and piece rates.
The second part consists of a bonus calculated as a percentage of the amount of piecework earnings.

At the same time, the procedure for calculating the bonus, as well as the list of conditions on which it depends (for example, fulfilling and exceeding the plan, reducing the percentage of defects, reducing the time for completing work) is established in the company’s bonus regulations.

When using piecework-progressive forms of remuneration, employee salaries are calculated as follows:

For manufacturing products/performing operations within the norms, wages are calculated at fixed rates.
For manufacturing products/performing operations in excess of established standards, wages are calculated at increased (progressive) rates.

At the same time, prices for products/work in excess of standards may increase depending on the volume of overfulfillment in accordance with the pricing table approved by the company.

Usage indirect piecework forms of remuneration are usually carried out in payroll settlements with employees of auxiliary production and service facilities.

The salary of such employees depends on the output of the main working personnel and is paid at indirect piece rates for the number of products/operations performed by the company.

Also, the earnings of service workers can be set as a percentage of the wages of the main workers.

At chord wages and salaries of employees do not depend on the volume of manufactured units of products/performed operations, but are set for a set of works.

At the same time, depending on how the production process is organized at the enterprise, piecework wages can be individual piecework and collective piecework.

In the case of individual piecework wages, an employee’s salary is calculated based on the quantity of products he produces and its quality.

The amount of earnings is calculated based on piece rates.

With collective piecework wages, employees' salaries are determined in total, taking into account the actual products produced and work performed, and their piecework rates.

The salary of each specific employee is calculated based on the volume of products produced by the entire department (team) and the quantity (quality) of his labor in the total volume of work performed.

Thus, the salary of one employee with collective piecework wages depends on the total output.

Tariff-free wage system

The non-tariff wage system is characterized by a close connection between the employee’s salary level and the wage fund, determined based on the specific results of the work of the workforce.

Each employee is assigned constant coefficient qualification level.

At the same time, when calculating earnings, the labor participation coefficient (LFC) of a specific employee in the company’s performance results is taken into account.

When using a tariff-free system, employees are not given a fixed salary or tariff rate.

In this case:

amounts of salaries, bonuses, other incentive payments,
their ratio between individual categories of employees,

are determined by the company independently and are fixed in labor and collective agreements, other local regulations organizations.

An employee’s earnings under such a remuneration system depend on the final results of the organization’s work, structural unit, as well as the amount of money allocated by the company to replenish the wage fund.

Accordingly, the salary of each employee is calculated as a share of the total wage fund.

A tariff-free remuneration system is used in situations where it is possible to organize accounting of an employee’s work results.

Such a system stimulates the general interest of the team in the results of work and increases the level of responsibility of each employee for their achievement.

Accordingly, the tariff-free system cannot be used by large companies.

Moreover, if the activities of companies are related to the production of products and, accordingly, the use of a tariff-free system may infringe on the interests of employees in terms of the guarantees provided for by the Labor Code.

In such cases, companies use mixed remuneration systems, with elements of tariff and non-tariff systems. We will talk about them below.

Mixed remuneration system

The mixed wage system is interesting because it combines both the features of a tariff system and the features of a non-tariff wage system.

A system of this type can be used, for example, in budgetary organization, which has the right to carry out business activities in accordance with the constituent documents.

Mixed remuneration systems include:

system of "floating" salaries,
commission form of remuneration,
dealer mechanism.

Application of the system "floating" salaries is based on the monthly determination of the employee’s salary depending on the results of work at the serviced site (increase or decrease in labor productivity, increase or decrease in the quality of products (works, services), compliance or non-compliance with labor standards, etc.).

Such a system can be used to pay administrative and managerial personnel and specialists.

Accordingly, the size of the salary depends on the quality of the employee’s performance of his job duties.

Application commission form of remuneration is now quite common.

This system pays for the work of many sales department specialists.

An employee’s salary for performing his job duties is determined in this case as a fixed percentage of income from the sale of goods, products, works and services.

At the same time, the choice of a specific mechanism for calculating wages, when using a commission form of remuneration, is regulated exclusively by the company’s internal regulations and depends on the specifics of the organization’s activities.

Many trading companies, for example, set commissions as a fixed percentage of the proceeds from the sale of goods.

In addition, the company may establish a differentiated interest rate, depending on the type of goods sold and their economic return.

Also, often, instead of percentages, fixed prices are used for the sale of each product unit/batch of goods.

IN large organizations Quite often, a percentage scale is established for the sales department, which is applied to the so-called “basic tariff” (salary) depending on sales volumes (if the sales quota is not met, then the % decreases, and if it is met or exceeded, it increases).

In conclusion, let's talk about dealer mechanism.

This remuneration system is based on the fact that a company employee purchases company goods at his own expense in order to sell them independently.

Accordingly, the employee’s earnings in this case are the difference between the price at which the employee purchased the goods and the price at which he sold them to customers.

Changes and features of salary reporting in 2019. New in the calculation and taxation of wages and benefits.

Current version of Art. 136 of the Labor Code of the Russian Federation with comments and additions for 2018

When paying wages, the employer is obliged to notify each employee in writing:
1) on the components of the salary due to him for the relevant period;
2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
3) about the amount and grounds for deductions made;
4) about the total amount of money to be paid.

Wages are paid directly to the employee, except in cases where another method of payment is provided for by federal law or an employment contract.

Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract.
For certain categories of employees, federal law may establish other terms for payment of wages.

If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.

Payment for vacation is made no later than three days before it starts.

Commentary on Article 136 of the Labor Code of the Russian Federation

1. The general rules for payment of wages are regulated by Article 136 of the Labor Code of the Russian Federation.

Part 1 of the commented article obliges the employer to notify each employee in writing:
- on the components of the salary due to him for the relevant period;
- about the amounts of other amounts accrued to the employee;
- about the amounts and reasons for the deductions made;
- about the total amount of money to be paid.

Notification is carried out by issuing a pay slip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

The list of information established by Part 1 of the commented article is required for inclusion in the pay slip.

We also note that by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1, unified forms of primary accounting documentation for labor accounting and payment were approved, including forms of payroll, payroll, payroll, payroll register. However, from January 1, 2013, these forms are not mandatory for use (see information from the Ministry of Finance of Russia N PZ-10/2012 “On the entry into force of the Federal Law of December 6, 2011 N 402-FZ “On accounting” from January 1, 2013 ").

2. As a general rule, wages are paid to the employee at the place where he performs the work, that is, directly at the location of his workplace, determined by the employment contract. However, payment of wages may be transferred to the credit institution specified in the employee’s application.

It should be noted that in accordance with the Federal Law of November 4, 2014 N 333-FZ “On Amendments to Certain legislative acts of the Russian Federation regarding the exclusion of provisions establishing advantages for individual business entities" Part 3 of the commented article was supplemented by a provision according to which the employee is given the right to replace the credit institution to which the salary should be transferred, informing the employer in writing about the change in details for the transfer of wages no later than five working days before the date of payment of wages. This provision, on the one hand, guarantees the employee’s right to freely choose and change the credit institution to which his wages are transferred. On the other hand, a guarantee is established for the employer. his notification of the change to an employee of a credit institution, and within a time period that allows for the necessary changes to be made in the relevant accounting documents.

The terms of the transfer are determined in the collective agreement or in the employment contract. The place and timing of payment of wages in non-monetary form are also determined by the collective agreement or employment contract.

3. According to Art. 5 of ILO Convention No. 95 Relating to the Protection of Wages (1949), wages will be paid directly to the worker concerned unless national law, a collective agreement or an award of an arbitration body provides otherwise and unless the worker concerned agrees to another method.

The Labor Code of the Russian Federation provides for a similar provision in Part 5 of Art. 136 of the Labor Code of the Russian Federation, which establishes that wages are paid directly to the employee.

An exception to this rule is cases when a different method of payment is provided for by federal law or an employment contract.

The Constitutional Court of the Russian Federation indicated that the norms of Parts 3 and 5 of Art. 136 of the Labor Code of the Russian Federation represent guarantees of the implementation of the employee’s right to timely and full payment of wages, as enshrined in the Labor Code of the Russian Federation. Provisions part 3, 5 art. 136 of the Labor Code of the Russian Federation are aimed at ensuring the coordination of the interests of the parties to an employment contract when determining the rules for the payment of wages, at creating conditions for the unhindered receipt of wages personally by the employee in a way convenient for him, which corresponds to the provisions of ILO Convention No. 95 (see the definition of the Constitutional Court of the Russian Federation of April 21, 2005 No. 143-O).

4. In accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. The Labor Code of the Russian Federation does not establish specific terms for payment of wages, as well as the size of the advance.

The letter of Rostrud dated September 8, 2006 N 1557-6 “Calculation of advances on wages” states that, taking into account the provisions of the resolution of the Council of Ministers of the USSR dated May 23, 1957 N 566 “On the procedure for paying wages to workers for the first half of the month”, which is in force to the extent that does not contradict the Labor Code of the Russian Federation, specific terms for payment of wages, including advance payments (specific dates of the calendar month), as well as the size of the advance payment, must be determined by the internal labor regulations, collective agreement, and employment contract. Thus, in addition to the formal fulfillment of the requirements of Art. 136 of the Labor Code of the Russian Federation on the payment of wages at least 2 times a month, the employer, when determining the amount of the advance, should take into account the time actually worked by the employee (the work actually performed).

A different period for payment of wages can be established for certain categories of employees only by federal law (Part 7 of Article 136 of the Labor Code of the Russian Federation). For example, upon termination of an employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

If the salary day coincides with a weekend or non-working holiday, it is paid on the eve of this day.

Payment for vacation is made no later than 3 days before it starts.

Financial liability is provided for the employer's delay in paying wages and other payments due to the employee.

Thus, if the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one three hundredth of the refinancing rate in force at that time of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive.

Another comment to Art. 136 Labor Code of the Russian Federation

1. The commented article introduces the obligation of the employer to issue the employee a pay slip, which must contain the following information:

a) on the salary structure (established official salary, tariff rate, allowances, additional payments, incentive payments, payments for work under special conditions, bonuses);

b) on the amounts of other amounts accrued to the employee (included in the remuneration system, but not reflected in other sections of the pay slip, for example, amounts of monetary compensation for delayed payment of wages);

c) on the amount and grounds of deductions made (for tax individuals; collection of alimony and other amounts based on court decisions; reimbursement of unearned salary advances; repayment of unspent and unreturned advance; refund of overpaid amounts; compensation for material damage caused to the employer; repayment of a loan issued by the employer; employee’s order, etc.);

d) the total amount to be paid.

2. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. The use of a pay slip form not approved by the employer in the established manner entails administrative liability under Art. 5.27 of the Administrative Code (see also Resolution of the Supreme Court of the Russian Federation of December 23, 2010 N 75-AD10-3).

3. The place of payment of wages to an employee, as a rule, is the place where he performs the work. It is determined by a local regulatory act of the organization (as a rule, internal labor regulations) or a collective agreement.

Article 13 of ILO Convention No. 95 “On the Protection of Wages” (adopted in Geneva on July 1, 1979) prohibits the payment of wages in taverns or other similar establishments, and also, if necessary to prevent abuses, in shops retail and in places of entertainment, except in cases where wages are paid to persons working in such establishments.

4. A collective agreement or employment contract may provide for the transfer of wages to a bank account specified by the employee. An application to transfer wages to a bank account can be made by an employee at any time after concluding an employment contract. The terms of the transfer are determined in the collective agreement or in the employment contract. As a rule, the costs of the transfer are borne by the employer.

5. If wages are paid in non-monetary form, the place and timing of its payment are specifically established in the collective agreement or in the employment contract. In this case, the restrictions established by the said ILO Convention also apply. Along with this, the collective agreement or employment contract must establish the procedure for such payments (for example, delivery of relevant goods to the employee’s home, provision of transport or pickup).

6. As a general rule, wages are paid directly to the employee. A different procedure may be provided for in the employment contract. In addition, an employee can entrust the receipt of his wages to another person by proxy (for example, in connection with a long business trip or for other reasons).

7. Civil Code in Art. 30 establishes that if a citizen abuses alcohol or drugs or is addicted to gambling and thereby puts his family in a difficult financial situation, the court may recognize him as having limited legal capacity. Face, recognized by the court limited legal capacity, cannot independently receive wages and dispose of them without the consent of the trustee appointed to him. In this case, the salary is issued to the trustee on the basis of his trustee certificate or to the employee on the basis of the written consent of the trustee.

8. Salaries must be paid at least every half month. Establishing other deadlines in collective agreements or local regulations (for example, once a month) violates this legal requirement.

The legislation considers the payment of wages for the first half of the month not as an advance, but as payment for the past period, therefore its size should be determined by general rules, i.e. depending on the amount of time worked in the first half of the month, and cannot be less than the amount calculated based on the tariff rate, salary and time worked in the first half of the month (see also decision of the Supreme Court of the Russian Federation of November 19, 2007 N GKPI07-961).

9. The date of payment of wages is established in the internal labor regulations, in the collective agreement or in the employment contract. Arbitrary setting of this date by the employer is unlawful. At the same time, the internal regulations, collective agreement and employment contract may also establish a different frequency of payment of wages - more often than twice a month, but also on the dates specified by these acts.

If the day of payment of wages coincides with a weekend or non-working holiday, then the payment must be made the day before.

If the payday coincides with the second day off in a five-day work week (for example, Sunday), wages must be paid on the eve of the first day off (Friday).

If the day of payment of wages coincides with a non-working holiday following a day off (weekends), wages must be paid on the eve of the day off (weekends).

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