TC article on wages. What is included in the salary structure
Remuneration according to Labor Code RF 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:
|
Base |
||
|
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 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 |
|
|
Warranty |
||
|
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 performance job responsibilities |
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 Labor Code, the worker receives payment based on results labor activity 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 according to Art. 129 Labor Code of the Russian Federation - This is a combination of several types of payments, among which there is always remuneration for labor, so the calculation comes down to calculating salary or income at the tariff rate. If necessary, the calculation includes adding the amounts of incentives and compensation due to the employee for the time worked.
- Employees are notified in writing of income and the amounts on which it is calculated, i.e.:
- about the size of the salary parts;
- the amount of other payments;
- on the grounds and amount of deductions.
In organizations where payments to workers are made in cash through the accounting department or cash desk of the company, notification is made using a payroll, which is signed by a familiar employee. If an employer uses the services of a credit institution to pay employees, then, as a rule, workers are notified by sending information to the employee’s phone number, posting information about accruals in personal account on the bank's website or otherwise.
- The salary is transferred to the employee “hand to hand” in cash or transferred to an account with a credit institution.
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.
Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert on accounting and taxation of 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 the employee to receive wages- rewards for your 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.
- compensation payments*,
- incentive payments (additional payments and bonuses of an incentive nature, bonuses, other incentive 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,
All these documents must be drawn up in accordance with labor legislation and other regulatory legal acts containing labor law norms.
When selecting and developing intra-company employee remuneration systems, various systems can be used:
- Tariff systems of remuneration.
- Tariff-free wage systems.
- Mixed remuneration systems.
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 systems of remuneration are systems of remuneration based on the tariff system of differentiation of wages of workers various 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.
- tariff rates,
- salaries (official salaries),
- tariff schedule,
- tariff coefficients.
The tariff category is a value that reflects the complexity of the work and the level of qualification of the worker. A qualification category is a value that reflects the level vocational training 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.
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, or taking into account professional standards.
The specified 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, 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.
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, establishments official salary for available positions from minimum to maximum size.
Main forms tariff system wages 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.
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.
- Piecework form of remuneration.
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.
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.
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.
Usage indirect piecework Forms of remuneration are usually carried out when calculating wages 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/operations performed, but are set for a set of works.
At the same time, depending on how the enterprise is organized production process, 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,
An employee’s earnings under such a remuneration system depend on the final results of the organization’s work, structural unit, as well as on volume cash 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 a budget organization that has the right to implement entrepreneurial activity in accordance with the constituent documents.
Mixed remuneration systems include:
- system of "floating" salaries,
- commission form of remuneration,
- dealer mechanism.
Such a system can be used to remunerate 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 norm 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.
To answer this question, it is important to understand what recycling is.
Work: what is the norm by hour
According to labor law, the duration of working hours must be established for each employee, during which he is obliged to perform the duties assigned to him. The generally accepted norm is a 40-hour week. For certain categories of workers it is even less. However, there are situations in which an employee may be late at work. It's about on irregular working hours (fixed in the employment contract) and overtime work, for which payment for overtime is required. Delay at the workplace due to failure to fulfill duties assigned to the employee on time is not considered overtime. An offer of paid overtime can only come from an employer.
Overtime (aka overtime)
If the employer’s representative takes the initiative to involve the employee in performing work outside the established time period for work, he involves him in overtime work upon completion of the worked day or night shifts. Work of less than 8 hours a day will also be considered overtime for workers who work at or above the norm established for them. As a rule, processing is of a temporary nature, in particular it is applicable during the period of supply of materials and submission of reports. Practice, including judicial practice, indicates that processing cannot be planned in advance; it is a kind of forced measure. To implement the decision, the employee’s written consent may be required. No employer's representative may contain provisions that, when appropriate circumstances arise, the employee is obliged to consent to overtime work.
What processing time is possible?
Since processing involves additional labor costs, it must be controlled, officially recorded and paid accordingly. The employer should ensure that working hours are accurately recorded for each employee. A unified form of accounting is a time sheet in which an alphabetic (“C”) or numeric (“04”) code is entered indicating the processed time down to the minutes. Recording the duration of work in excess of the norm is necessary to avoid a 4-hour excess over two days and a 120-hour excess over the course of a year. These rules also apply to part-time workers. For car drivers for whom summarized working time is kept, scheduled work + overtime cannot exceed 12 hours, except in situations where it is necessary to complete a trip or wait for a replacement.
Who cannot be involved in overtime work?
Overtime, which is mandatory, cannot apply to a number of employees. No one has the right to involve persons under the age of majority or pregnant women in processing. Women who have dependent children under three years of age and disabled people can perform overtime work by giving written consent and in the absence of contraindications for health reasons (subject to a corresponding doctor's opinion). Their familiarization with the possibility of refusal must be recorded against signature. Similar guarantees apply to a parent raising children under the age of five without their significant other, employees with disabled children and those caring for sick members of their families with a medical certificate.
Under what circumstances is it necessary to obtain written consent for processing from an employee?
Payment for overtime according to the Labor Code of the Russian Federation must be made with the obligatory consent of the employee if:
Due to technical reasons, there was a delay in production, the employee did not complete or did not complete the work on time within working hours, and the stop may pose a threat to the life and health of people, lead to damage or loss of property;
- there are malfunctions in mechanisms and structures, the lack of repairs of which can cause the work process to stop for many workers;
- the replacement employee did not show up for work, and stopping the process is unacceptable; in this case, the employer must take all necessary measures to replace the employee.
These circumstances do not oblige the employee to consent to processing (he can refuse). Refusal should not be regarded as a violation of discipline at work.
In what cases does the employer not need consent?
Payment for overtime will be made without written consent for overtime work if:
The need to carry out work to prevent a disaster, industrial accident or eliminate their consequences;
- the need to carry out work aimed at eliminating accidents in centralized systems of gas, heat, hot and cold water supply, drainage, communications, lighting, transport;
- the need to carry out work in cases that threaten the lives of the population (military or state of emergency, natural disasters).
Under these circumstances, the employee’s refusal is unacceptable.
Penalties
Lack of appropriate consent to perform overtime work, as well as failure to keep track of overtime, may result in administrative penalties (fine, suspension of the organization’s activities):
- For officials- 1000-5000 rub.;
- for legal entities - 30,000-50,000 rubles. or suspension of the organization’s activities for up to 90 days.
Documentation of processing
Hourly overtime and wages for it must be properly documented. Sometimes it may be necessary to write a report to the manager, which should indicate the circumstances of the incident and the need to involve a particular employee in working beyond the norm. Then you should notify the employee about the need for overtime by sending him a written notice or reading the report against signature, if necessary, obtain consent, then issue an order to pay for overtime. There is no unified form of such an administrative document. It can be drawn up arbitrarily with mandatory content of the reasons for overtime, who should be involved in work and for how long. An order is issued for each case of processing. It cannot be prepared in advance for a certain period of time with the indication of employees.
Labor legislation states that the employer should be properly compensated for labor costs exceeding the norm. This includes both overtime and weekend work. holidays, at night. Answer to the question: “How are overtime paid according to the Labor Code of Russia?” - lies in Article 152 of the document on labor law, which speaks of the need for the employer to provide time and a half wages for the first two hours of work, and double wages for subsequent hours. Higher coefficients are also possible if this is reflected in the local regulatory framework of the enterprise, collective or labor agreements. Also, the time worked can be replaced by rest equal to or exceeding the hours of overtime. The choice of one or another method of compensation is the prerogative of the employee, not the employer.
In practice, you can often encounter a number of questions about how overtime is paid, which are not explained under the Labor Code, relating, for example, to situations when overtime falls on weekends, holidays or at night. So, in the case of overtime that falls at night, they must be paid (at least 20%) and separately for overtime work. Overtime on a weekend or holiday will be considered solely as work on a weekend or holiday with corresponding double pay. Payment for processing when shift schedule is calculated based on excess working hours per accounting period. Everywhere it is calculated differently, however judicial practice defines an approach in which the first 2 hours from total number hours of overtime in the accounting period should be paid at one and a half times, all others - at double rates. Initially, the employer should document the procedure for paying for overtime, i.e. what base for applying increasing coefficients will be taken into account (bare salary (tariff rate) or salary + allowances). To pay for overtime, it is better to prepare a detailed accounting statement. In case of working hours beyond the maximum permissible norm the employee must receive compensation in full.
The Labor Code, as it relates to wages, contains the requirement that the monthly salary of workers who have fully worked the monthly standard of time and also fulfilled the established labor standards should not be lower than the minimum amount wages established by law. The main legal requirement of the Labor Code is to achieve such monthly income of workers that would be sufficient to restore strength for subsequent work, while at the same time satisfying the basic living needs of workers.
On October 1, 2016, the so-called Labor Code 2016 came into force; the payment of wages in it also takes into account the previous accounting requirements for employers regional features labor of workers. For example, labor standards for workers with increased wages in regions with special climate conditions have been retained, with the inclusion of so-called regional coefficients in their wages.
Payment of wages according to the Labor Code
The timing of payment of wages under the Labor Code must comply with the norms and requirements of the code, as well as internal acts employers in the form of orders, orders, collective agreements, etc.
As for how wages should be paid according to the Labor Code, it obliges employers of all forms of ownership without exception to pay wages, firstly, mainly in cash (payment in kind is allowed no more than a fifth of the salary) and secondly twice per month, as an advance and salary (although there is no term “advance” in the Labor Code). The period for paying wages for the first half of the month is from the 20th to the 27th of the month, and for the second - from the 3rd to the 12th of the month following the month worked. At the same time, neither employees nor their employers are given the right: the former to impose deadlines and amounts of payments, and the latter to violate the established 15-day interval between wage payments.
Labor Code of the Russian Federation: advance payment, salary
As already noted, if you take the Labor Code: advance payment, payment, then you will not find a legally enshrined concept of advance payment in it. However, according to the old fashioned way, the payment received in the first fifteen days of the month is called an advance, and in the second - a salary.
The size of the so-called advance is not fixed in the labor law, and it can be determined by the employer independently, taking into account:
- period of time worked;
- the size of the official rate or the amount of the employee’s salary;
- percentage of total earnings. Moreover, this condition must be officially enshrined in the employer’s internal documents, such as a collective agreement or an agreement between the employer and a team of employees, or an individual labor agreement.
Labor Code 2016: salary terms
In accordance with the Labor Code of the Russian Federation, wages and the timing of their payment in connection with changes in the requirements of the code that came into force in October 2016 stipulate only a maximum time interval between payments of 15 days, but nowhere is the minimum period for these payments specified. In this case, weekly and even daily payments will be legal. Accountants withhold and transfer personal income tax to the tax service, usually in last days month and the day of transfer is considered the day the employee receives income in the form of salary.
Only small businesses can take full advantage of this payment system. Medium and large enterprises with a large number For hired workers, such quick payments are impossible in principle, due to significant increases in the volume of accounting work, increased administrative costs with an increase in the staff of accountants, which will ultimately affect the efficiency of the entire enterprise.
The main thing that the Labor Code of 2016 requires is that wages must be paid in full and within the time limits established by law and internal documents.
Delay of wages under the Labor Code
A delay in wages under the Labor Code of 2016 is unacceptable for an employer, and no statements by its employees can become a basis for rescheduling payments. However, as well as applications with petitions for payment of the entire monthly salary on one day.
Moreover, amendments were made to articles of the Code of Administrative Offenses, where punishment is provided for the employer if there is a delay in wages under the Labor Code of 2016 - a significant fine.
In addition, the period of delay in salary is subject to a penalty according to the Labor Code. Therefore, at present, the delay in wages under the Labor Code of 2016 leads to significant administrative penalties in relation to employers.
Salary indexation according to the Labor Code
Wage indexation by law is carried out in the form of an increase in the size of workers' salaries, taking into account the rise in inflation and the associated rise in prices of consumer goods and services. And the main legislative document obliging employers to index salaries is the Labor Code.
It specifies that budgetary organizations indexation must be carried out in the manner defined in the documents of the central executive power, and enterprises and commercial institutions must comply with internal documents - orders, norms of the collective agreement, requirements of individual agreements with employees regarding wage indexation.
Since a separate law on indexation has not been adopted, the employer tries not to include rules regarding indexation in its documents or enters such a vague wording: “if financial resources are available.”
Issuing pay slips: Labor Code
The salary according to the Labor Code of the Russian Federation, together with the payment, must be accompanied by the issuance of a pay slip, where it is displayed.
Remuneration is very significant section of the labor legislation of the Russian Federation. The work of each employee must be rewarded through the payment of wages. The realization of a citizen’s right to decent wages ensures high level interaction between employer and employee.
Salary is periodic payment, which is due to employees of public and private organizations for a certain period of work done. When setting the salary level, the head of the enterprise must monitor the level living wage. In other words, it is prohibited to set a salary that is lower than the minimum wage.
Minimum wage — minimum wage, which is due to a working citizen. In each subject of the country, depending on economic and social indicators, the cost of living has its own marks.
An employee's salary includes 3 fundamental elements:
- Fixed part. In another way it is called salary. This is the main part of the payment, which is established in advance in the employment agreement.
- Additional payments. They can be installed depending on the type of activity. For example, an enterprise operating in oil production in the Far North can set a bonus for employees. Part of the additional payment may range from 15-100% of the total salary.
- Awards. The bonus payment is not included in the mandatory part of the salary. The head of an enterprise may, at his discretion, establish bonuses for certain categories of employees who have brought maximum benefit for the company. However, according to the terms of the Labor Code, an employee who was unreasonably excluded from the list of persons entitled to additional payment may appeal this decision to the labor inspectorate.
Most private companies in lately are actively switching to a tariff wage rate. What does this mean? The tariff rate is an amount that is set depending on the actual period of time worked. It is usually expressed in units. The idea is that the employee will receive that part of the salary that is commensurate with the total volume of rate units.
In turn, each employee, depending on his professional skills and work experience, is given a certain number of units. But at the same time, the amount of payment at the tariff rate should not be lower than the minimum wage.
The legislative basis of the remuneration system is the Constitution of the Russian Federation. Higher legal act states that every person should receive remuneration for the work he does. At the same time, discrimination is prohibited. A citizen of the Russian Federation, no matter what nationality he is from, has the right to receive a salary on a general basis.
A more detailed acquaintance with the conditions for calculating wages, as well as the remuneration system, is set out in the Labor Code of the Russian Federation.
So, the Labor Code of the Russian Federation enshrines the following standards regarding remuneration:
- Information on establishing the minimum wage. In particular, the peculiarities of establishing the minimum amount in certain regions are indicated, as well as the factors influencing the size of the salary in a particular region.
- The procedure for issuing salaries. In Art. 136 of the Labor Code of the Russian Federation establishes rules that determine the place of issuance of remuneration, as well as responsibility for violation of payment terms.
- Circumstances related to wage deductions.
- Establishing the average salary.
- Peculiarities of remuneration for a deceased citizen.
An orderly wage system can be set out in a collective agreement. The legislator establishes that the conditions collective agreement must not contradict the requirements of the Constitution and the Labor Code of the Russian Federation. Hence, the entire settlement system and the principle of calculating wages must be based on the rules of labor legislation.
The remuneration procedure is a list of the employer’s primary actions aimed at informing employees about all aspects of the calculation and deduction of wages.
The procedure is set out in Art. 136 of the Labor Code of the Russian Federation, which determines where exactly an employee can receive his remuneration, as well as the deduction system.
According to Art. 136 of the Labor Code of the Russian Federation, remuneration must be paid to the employee in the organization (institution) in which he worked for the last reporting period. However, in a special application, a citizen can ask management to have his payment linked to a bank account.
Each employee has the right to receive payment at least 2 times in one month. This rule must be established in a collective agreement.
According to the regulations of the current labor legislation, each employer has the right to choose its own remuneration system, which is the most effective for its organization. The chosen form of payment of remuneration to employees, as well as the terms of the tariff rate, salary and other aspects of remuneration are entered into the collective agreement in advance.
Today, the main forms of gratitude for employee achievements are time-based or piecework system.
Time-based– the name itself suggests that the period of time worked by the employee is taken into account as a fundamental factor in the calculation. The amount of payment is also affected by the size of the tariff rate.
The unit of tariff rate is taken into account at each enterprise in its own way. Some organizations set an hourly rate, according to which the employee receives remuneration commensurate with the hours worked. This rate is usually used in educational institutions.
Time-based payment method has its own subspecies. In particular, it is divided into: simple and premium.
Simple-time involves remuneration based on the system of adding up hours worked, taking into account the rank of each employee.
Time-based bonus payment involves adding to the amount of hours worked and the amount of the bonus.
The terms of remuneration may be piecework. This is allowed by the Labor Code of the Russian Federation. Typically, the piecework form is installed in private enterprises producing different type products. It is more profitable for management to pay employees on a piece-rate basis, since this does not impose an obligation on them to pay wages under any circumstances.
Basic piecework systems:
- Straight. An employee receives a salary based on the volume of products produced or sold.
- Progressive. In this case, the employee who produced or sold a product in excess of the norm receives payment for additional work.
- Indirect. Usually applied to secondary teams (for example, loaders, pickers). The bottom line is that the loader is paid a salary depending on the volume of products produced by his enterprise.
This video discusses the issue of working at night in accordance with the Labor Code of the Russian Federation.
An employment contract is agreement between two parties(employee and employer), according to which the employer hires a citizen and undertakes to respect all his labor rights and ensure proper working conditions. The employee, in turn, agrees to perform all duties within the framework of his employment, as well as compliance with other obligations provided for in the agreement.
Availability employment contract allows you to set out in writing in advance a model of future relationships between the organization and the employee.
The citizen begins to draw up the agreement after preliminary procedures related to the interview.
The registration procedure can be divided into two stages:
- Preparation of papers.
- Direct signing of the contract.
In order for the agreement to be drawn up correctly, from the point of view of labor law, the applicant (future employee) must collect next package of information:
- Work book.
- Identity document.
- Medical policy.
- A document evidencing military service.
The completed package of papers is handed over to the head of the enterprise, who must check the completeness of the certificates.
Considering the importance of the information contained in the employment agreement, the legislator established certain rules conclusion of an agreement. Thus, the agreement must be drawn up in two copies. Thus, both the employee and the employer will be able, if necessary, to familiarize themselves with the details of the agreement and identify certain shortcomings.
The next condition, which in its importance can be put to the fore, is the information that must be set out in the agreement. So, according to the Labor Code of the Russian Federation, the contract must contain information:
- About the terms of the agreement. The contract can be indefinite or for a specific period.
- Methods of remuneration, as well as the amount of salary that the employee will receive.
- Basic rights and obligations that are assigned to the parties.
- Information about starting work.
- Personal information of the employee, as well as the qualifications that will initially be assigned to him.
- Features of working conditions at a specific enterprise or institution.
- The frequency of remuneration, as well as the specific periods during which accruals will be made.
- Number and duration of vacations.
The agreement comes into force on the day when the employee and his employer officially sign on the title form and thereby certify their agreement with all the terms of the agreement.
Innovations for 2018
In 2018, the minimum wage may be 11,163 rubles per month. The idea of establishing an obligation for employers so that the latter would be required to index wages at least once a year is also being actively discussed.
According to the already prepared draft, each employer must index employee remuneration in proportion to the level of inflation.
Everything about wages in the Labor Code of the Russian Federation is presented in this news release.
Related articles
The best amulets against the evil eye and damage Amulet against the evil eye with hands for children
How to read the Psalter correctly
Delicious dishes with sausages
A glimpse of Bella. Romantic chronicle. A glimpse of genius. Messerer about Akhmadulina Boris Messerer glimpse of Bella romantic chronicle
I dreamed that I was sailing on a boat on the river
How to cook beef entrecote in a frying pan
About the company Foreign language courses at Moscow State University
Which city and why became the main one in Ancient Mesopotamia?
Why Bukhsoft Online is better than a regular accounting program!
Which year is a leap year and how to calculate it