Regulation of the procedure for calculating and issuing wages in a company can be carried out not only on the basis of current legislation, but also in the local acts of the company or entrepreneur that specify its norms. One of such documents is the regulation on remuneration of employees. This act is not necessarily being developed, but it is desirable that it still exists.
They reflect the remuneration system used in the business entity, which makes up the salary - additional payments, bonuses, allowances.
With the help of this act, the salaries of each employee are determined. For example, you can not describe what bonuses are due to those working at the enterprise, but make a reference to the norms of the Regulations on Labor Protection.
This act adapts the current legal norms to the working conditions existing in the company, with the help of which the peculiarities of payment for the activities of each enterprise are taken into account. This eliminates or helps resolve many disputes with the company’s employees.
Attention! During inspections by regulatory authorities, the inspector often requests this document in order to understand what kind of remuneration system there should be, and compares the provisions of this document with existing reality.
Who should make the position
Local acts on the issues of calculation and payment of wages are necessary for business entities if they have existing labor contracts with employees.
Regulations on remuneration of employees are not necessarily developed at the enterprise. This is primarily due to the fact that the issues discussed in it can be reflected in other regulations at the enterprise -, etc.
According to the Labor Code of the Russian Federation, the very fact of specification should be mandatory current standards legislation to the specific operating conditions of an enterprise, since regulations often establish several options for action in certain conditions. This is especially important when regulating issues of remuneration for periods that differ from normal working conditions.
Therefore, which act will reflect the rules for calculating wages is decided by the management of the enterprise independently.
Attention! Combining regulations in one document is typical for small businesses. In practice, for example, the Labor Regulations are often combined with the rules governing the calculation of all types of bonuses. Then this document is called the Regulations on remuneration and bonuses for employees.
The larger the business entity, the more it has its own standards. At the same time, it is imperative to ensure that they are consistent and do not contradict each other. Many issues regarding the regulation of wages can be immediately addressed in several provisions of the enterprise. If there is any discrepancy among them, this will lead to their invalidation.
Local regulations at the enterprise are developed by specialists from the economic and legal departments. The project is submitted for approval to representatives of trade union bodies before approval.
Download a sample labor regulations in 2019
What should a provision on remuneration of workers contain?
The regulations on remuneration may include several sections designed to fully disclose the principles of calculation and payment of various amounts of money to employees of the enterprise.
General provisions
This includes general information about the contents of this document. For example, here you can indicate multiple tariff rates, salaries, compensation and bonus payments that can be paid to employees. Additionally, existing systems for determining additional payments and allowances can be included in this section.
Remuneration system
This section should contain detailed information what kind of payments at the enterprise relate to wages.
This may include:
- Cover part;
- Awards. If the company has developed and put into effect a separate document responsible for determining and paying bonuses, then in the Labor Regulations it is enough to mention that bonuses are accrued and make a reference to the necessary internal act;
- Personal accruals (for example, the administration can make an additional payment for the level of education, continuous period of work at the company, etc.);
- Additional payments that are assigned due to a certain work schedule or special working conditions (irregular working hours, harmful conditions at the workplace, etc.);
- Additional payments for out-of-hours hours - access to workplace V night time, holiday or day off. In this case, both the composition of such payment and its size can be established;
- Payment for working time for idle time, divided into various reasons, according to which it arose;
- Any kind of additional benefits that a company wants to pay to its employees.
It is necessary to pay special attention to the drafting of this section, since it is this section that will establish:
- What amounts should be paid to the company’s employees and for what?
- What accruals can be included in the calculation of average earnings when determining the amounts of vacation pay, sick leave, etc.;
- Based on what payments the payment for weekends, holidays, and night hours will be calculated - according to the law, the employer must only use the salary;
- Which payments will be subject to social contributions, and which ones can be taken into account when determining income tax.
Important! For payments that the administration must make to its employees under special working conditions (for example, during overtime work), a separate section can be drawn up indicating the procedure for performing the calculation.
The procedure for indexing wages
Regular indexation is an obligation for the administration, not a right at will. The regulations on the remuneration of workers must include information about the frequency with which indexation is carried out, as well as on the basis of what information the coefficient is determined. It is allowed to establish exact value indexation coefficient.
Material aid
In this section, it is necessary to mention as fully as possible all types of material payments that the administration can issue as assistance to its employees. This could be the birth of a child, marriage, or the death of a relative.
It is also necessary to directly indicate the amount that will be paid in a given situation. This amount can be indicated directly, or the situation on the basis of which it will be determined can be determined (for example, the amount of payment will be set by the director by issuing an order).
Here you can indicate whether financial assistance payments will be taken into account when determining average earnings.
Procedure for payment of wages
When preparing this section, special attention must be paid to ensure that its data does not conflict with the provisions of the law.
In particular, wages must be paid in two installments, with no more than 15 days between them.
In this section you need to set the dates when the advance payment, the rest of the salary, vacation pay and other payments will be issued. The process of transferring the issue if the specified day falls on a holiday or weekend.
Attention! In the document, you can set the dates for payment of salaries to employees of different departments (in this case, the payment requirements defined by law must also be observed).
In this section, you can also mention the procedure for working with deductions, how exactly and in what time frames pay slips are issued, how wages are paid - in cash, by card, etc.
Procedure for approval and amendment of regulations
The regulation on remuneration of employees, like other internal acts of the enterprise, can be approved in several ways:
- By affixing the stamp “I approve” on the act itself, with a record of the position of the responsible person, his full name. and personal signature;
- An order is issued to approve the wage regulations - a separate order in writing.
Attention! After the regulation has been adopted, all employees registered at the enterprise must be familiarized with it against signature. This can be done by using or making notes in a special journal.
When changes are made to labor legislation, or with the introduction of new processes at an enterprise, sometimes it becomes necessary to adjust the existing regulations on remuneration.
To do this, the responsible person must submit a memo to the director, on the basis of which the director will give an order to develop new version provisions.
After this, approval of the project, approval of the wage regulations and implementation completely coincides with the process of working on the primary internal act.
Regulations on remuneration of employees - sample 2018-2019 can be found on our website. And from this article you will learn about who will need to draw up this document and in what form it is drawn up.
Is it possible not to draw up a wage regulation and can they be punished for this?
Regulations on remuneration — this is one of the employer’s internal documents. It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and rewards for employees in the organization.
This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.
Find out whether the employer is obliged to pay a bonus by following the link.
Given these advantages of the provision, taxpayers in most cases spare no time and effort in developing it.
You can do without such a document only in one case - if all the terms of remuneration are described in employment contracts with employees or in collective agreement or all employees of the company work under conditions that exclude any deviations from the usual (do not work overtime, at night and on holidays). In this case, there is no need to draw up a separate provision.
The legislation of our country does not contain an unconditional requirement to develop and apply wage regulations for each employer. There are no requirements for the form, type and content of this document. Therefore for free form provisions or its absence as a separate document, no punishment will follow.
Regulations on remuneration and bonuses for employees: is it necessary to combine
Since there are no legal requirements on this issue, in different companies you can find various options registration of internal documents related to the calculation and payment of wages to employees.
For example, the regulations on remuneration are drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulations on bonuses. Other salary provisions can also be provided: on indexing wages, summarized recording of working hours, etc.
Some employers are limited to approving only one document - a collective agreement, which stipulates all the necessary aspects of the salary policy.
The decision on whether to prescribe all the necessary salary nuances in one document or formalize each significant issue in separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single provision, it is necessary to spell out all the nuances in this document as scrupulously as possible.
Read about what bonuses and remunerations may be for employees in the article “What types of bonuses and employee benefits are there?” .
Main sections of the regulations on remuneration and bonuses for employees
The regulations on wages and bonuses for employees may include, for example, the following sections:
- general terms and definitions;
- description of the company's current remuneration system;
- terms and forms of salary payment;
- employer's liability for delayed wages;
- duration of the provision;
- “Additional payments” table;
- “Compensation” table;
- table "Allowances";
- “Premiums” table;
- table “Other employee benefits”.
The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the basic concepts and terms used in the provision is given, so that any employee, when reading it, would not have difficulty understanding the contents of the document. The same section indicates who this provision applies to (employees under an employment contract, part-time workers, etc.).
The second section is devoted to a description of the wage system (WRS) adopted by the employer (time-based, piece-rate, etc.). If different SOTs are provided for different categories of workers and employees, a description of all applicable systems is given.
The section intended to describe the terms and forms of salary payment indicates the dates for the payment to employees of their earned remuneration (advance payment and final payment). You cannot limit yourself to a one-time payment of salary income.
However, paying wages more than 2 times a month will not violate any norms. Read more about this in the material “Salaries can be paid more than twice a month” .
The same section reveals the form of remuneration: in cash through a cash register or by transfer to employees’ bank cards, as well as the percentage of possible payment of part of salary income in kind.
A separate paragraph reflects information related to the employer’s responsibility for delayed wages.
IMPORTANT! The employer's financial liability for delayed wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which sets the minimum interest rate (not lower than 1/150 of the refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay).
The regulations may establish an increased amount of compensation.
The main text part of the provision ends with a final section, which indicates the period of its validity and other necessary conditions.
Tabular part of the position
In the structure of the provision from the example considered, all additional payments, compensations and bonuses are placed in separate tabular sections. This is not necessary - the text form of presentation can also be used. IN in this case This technique of structuring information is used for the purpose of clarity and ease of perception.
Read about what payments form the remuneration system in the article "St. 135 Labor Code of the Russian Federation: questions and answers" .
The “Additional payments” table contains a list of those salary supplements that are applied by the employer. For example, these could be additional payments related to overtime work, for night work or the employee’s work on a holiday, and other additional payments.
For each type of additional payment, the corresponding interest rates are indicated in the table. For example, for night work the surcharge is 40% of the hourly rate (for hourly workers). The necessary explanatory data is indicated in a separate column of the table (it may be called “Note”). For example, for additional payment for night work, this column shows the period considered night: from 22:00 to 6:00.
The structure of the “Compensation” table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented with the corresponding amount or calculation algorithm.
The “Additions” table is present in the regulations only if this type of monetary supplement to the employer’s salary exists. An example is the bonus for length of service. In this case, it is necessary to explain in detail for what period what amount of the premium is due. For example, for work experience from 4 to 7 years, the salary increase will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.
The remaining tables are filled in the same way.
You can see a sample of the regulations on wages and bonuses for employees - 2018 on our website.
Is it necessary to review the wage regulations every year?
The wage regulations can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity period of such a document.
The need for an annual review of the regulations may arise in cases where the employer is developing new types of activities involving workers of various professions, for which a revision or addition of existing SOT and incentive payments is necessary, or working conditions are changing.
The employer and employees are interested in keeping their internal local acts up to date and must promptly initiate their revision, including the provisions under consideration.
We'll tell you what to indicate in the order approving the wage regulations.
What nuances are provided for in the provision for piecework wages?
Piece wages are one of the forms of remuneration in which the amount earned depends on the number of units of product produced by the employee or the amount of work performed. This takes into account the quality of the work performed, the complexity of execution and working conditions.
There are several types of piecework wages:
- simple;
- piecework-bonus;
- chord.
It is based on piece rates, and other salary supplements (for example, a bonus for absence of defects) are set as a fixed amount or as a percentage of the amount earned.
Depending on the types of piecework wages used, the regulations provide for the specifics of calculating and paying wages, taking into account all the nuances of a given SOT for a particular employer.
Read more about the piece-bonus payment system in the material “The piecework-bonus wage system is...” .
Results
Regulations on wages are necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend to the tax authorities the validity of reducing the tax base for income tax or the simplified tax system for various salary payments. And employees will be confident that they will not be deceived when calculating their salaries and they will be able to receive legal bonuses and compensation (including through legal proceedings).
This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The provision may be revised as necessary or remain in effect indefinitely.
The regulation plays a crucial role in formalizing and regulating the relationship between employee and employer regarding remuneration. The regulation can improve the employee’s rights to remuneration, provide additional guarantees and payments. It is impossible to worsen or limit labor rights compared to.
Like any other regulatory legal act, the provision must be fully consistent with the current legislation of the Russian Federation, and in the event of changes in legislation, it must be reviewed and amended in a timely manner.
Regulations on remuneration and its sections
General provisions
Chapter " General provisions» establishes the subject composition, that is, those persons to whom it extends its effect. In a large company they can be accepted certain provisions on payment for employees of branches and the central office, for managers and employees of blue-collar professions. For example, the regulation on driver remuneration trucks, regulations on remuneration of dental clinic employees.
Examples:
2.3. This Regulation applies to employees who are members of labor relations with the Company on the basis of concluded employment contracts both at the main place of work and for part-time workers.”
2.6. For the purposes of these Regulations, all positions of the Company's employees are differentiated in accordance with the Regulations on the distribution by categories and levels of positions of LLC "Company" into the following categories and levels:
The regulations indicate the documents - the legal basis for the adoption of the regulations on remuneration in a particular company. In municipal and budgetary institutions, such documents are decrees of the government, legislative bodies of constituent entities and municipalities. Approved ones are often used standard samples provisions on remuneration developed specifically for employees of budgetary institutions. For example, regulations on the labor of healthcare workers, regulations on remuneration of municipal employees.
The basis for developing regulations on remuneration for employees of educational institutions are also the legislative acts of the subject and industry recommendations.
Example:
1.1. These Regulations have been developed on the basis of:
1.1.1. Labor Code of the Russian Federation;
1.1.2. Decree of the Government of the Moscow Region No. 483/23 dated July 3, 2007. “On remuneration of employees of municipal healthcare institutions in the Moscow region” (as amended as of December 30, 2014)
1.1.3. Decree of the Government of the Moscow Region No. 385/17 of May 26, 2014. “On amendments to the Decree of the Government of the Moscow Region No. 483/23 of 07/03/2007”
The salary regulations are approved not only by the head of the company, but also by others executive bodies, in the manner prescribed by the charter. Local regulations establishing remuneration systems are adopted by the employer taking into account the opinion of the representative body of employees ( Art. 135 Labor Code of the Russian Federation).
As a rule, an order is issued approving the wage regulations, which indicates the validity period of the document, responsible persons, and the procedure for application and revision.
The “General Provisions” section also defines the terms used in the normative act, excluding their inaccurate or double interpretation.
Remuneration system
The section “Remuneration System” sets out the main methods of remunerating employees within a particular company. This could be a time-based bonus wage system, piecework wages, etc. Usually, closed lists are avoided in the regulations on wages and bonuses for employees; it is advisable to make reference standards to the employment contract of a particular employee. An employee’s employment contract may contain individual, additional or other conditions for remuneration. According to Article 132 of the Labor Code of the Russian Federation, any kind of discrimination is prohibited in establishing and changing wage conditions.
Components of an employee's salary
The regulations on remuneration explain the methods of remuneration used for the employee. The legal significance of this section is that in it the employer establishes the components of wages - the constant and variable part of the remuneration.
According to Article 129 of the Labor Code of the Russian Federation, wages (employee remuneration) are remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive contamination, other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments). In the corporate regulations it is necessary to clarify and specify the types of remunerations and payments specified in the article.
An example from the regulations on remuneration of employees of educational institutions:
Hourly wages for teaching staff of an educational institution are applied in the following cases:
- when paying for hours performed to replace teachers and other teaching staff absent due to illness or other reasons, lasting no more than two months;
- when paying for hours of teaching work performed by teachers when working with children at home undergoing long-term treatment, in excess of the tariff established by them;
- when paying for hours of teaching work in the amount of 300 hours in another educational institution (in one or more) in addition to the teaching load performed part-time on the basis of tariffs.
1.16. In St. Petersburg, starting from January 1, 2017, the minimum wage is set at 16,000 rubles. In this case, the tariff rate (salary) of a 1st category employee should not be less than 13,500 rubles
Permanent part- this is the salary established by the employment contract, staffing table. This is what we are talking about in Article 136 of the Labor Code of the Russian Federation(current edition - ).
Tariff rate- a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, without taking into account compensation, incentives and social payments.
Salary (official salary)- a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity per calendar month, excluding compensation, incentives and social payments.
Basic salary (basic official salary), basic wage rate- minimum salary (official salary), wage rate of an employee of a state or municipal institution carrying out professional activities in the profession of a worker or position of an employee included in the corresponding professional qualification group, excluding compensation, incentives and social payments.
Variable part- these are various bonuses, allowances, bonuses, coefficients, compensation, incentives, incentive payments. In this part of the wage regulations, an important component is the establishment of conditions and terms for payment of variable parts of the wage plan.
As conditions, you can identify indicators specific to a particular company: implementation of the plan personal sales, length of service, quarterly and yearly results, “closure” of contracts, absence of claims from customers, absence disciplinary sanctions in relation to the employee, labor intensity.
The deadlines can include both specific dates and periods during which management makes the appropriate management decision.
Examples:
4.10. For specialists who have graduated government agencies higher or secondary vocational education and those who are hired for the first time in the year of completion of their studies to work in the specialty they received (hereinafter referred to as young specialists), an additional payment of 3,000 rubles is established.
5.4. For use at work foreign language The employee is given a bonus in the amount of 15 percent of the salary (official salary). The specified allowance is established for Employees whose job responsibilities include contacts with foreign partners or work with foreign literature.
The most common formulation of the condition for payment of the variable part in commercial companies is that the employer has financial opportunity(profit, savings on the wage fund, etc.) in a certain size, as well as the procedure for assigning the variable part to payment (timing of payments, whether the employee has any disciplinary sanctions, etc.). This formulation fully complies with the requirements of the law.
Examples:
4.3. The company, based on the decisions of the General Director, has the right to establish other types of bonuses, additional payments and allowances.
5.1. One-time (one-time) bonuses are paid:
- in connection with professional holidays, based on the results of work for the year - at the expense of the Organization’s profit;
- in other cases provided for by the Regulations on bonuses - from the wage fund.
5.2. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization, depending on the performance results of each Employee. Amount of one-time (one-time) bonuses maximum size not limited.
Do not forget about the in-kind form of remuneration, if it exists within a given company. establishes that, in accordance with a collective agreement or employment contract, upon the written application of an employee, remuneration may be made in other forms that do not contradict the law Russian Federation and international treaties of the Russian Federation.
The share of wages paid in non-monetary form cannot exceed 20 percent of the accrued monthly wage.
Payment of wages in bonds, coupons, in the form of promissory notes, receipts, as well as in the form of alcoholic beverages, narcotic, poisonous, harmful and other toxic substances, weapons, ammunition and other items in respect of which prohibitions or restrictions on their free circulation are established , not allowed.
Other sections of the regulations on payment and bonuses for employees
The wage regulations may contain other sections.
Procedure for accrual and payment of remuneration
This section can install special types payments - annual quarterly bonuses, payments during work, work, amounts and conditions for the payment of financial assistance to employees in difficult life situations.
An example from the regulations on remuneration of workers in healthcare institutions:
7.2. For duty at home, including at night, for doctors and paramedics medical personnel additional payment is made at the rate of 50 percent of the official salary for the actual time on duty.
The provisions of this section streamline the document flow on the basis of which various payments are made (, orders, the procedure for considering employee applications).
Example:
5.11. With the exception of a petition to the General Director of the Company or a person authorized by him, an employee does not have the right to demand, insist or force the employer to exercise his right to provide him with social benefits and guarantees, compensation, additional payments and allowances not provided for by current legislation.
It is advisable to fix the form in the regulations on remuneration ( Art. 136 Labor Code of the Russian Federation), place and procedure for payments (cash office, bank card employee).
Sources of funds for paying wages
The section regulates the formation of the wage fund, the payment fund for the fixed and variable parts of wages.
Wage indexation
It is highly desirable to include a section on indexing in the regulation. If government agencies, authorities local government, state and municipal institutions carry out wage indexation in the manner established by the relevant regulatory legal acts, then other employers - in the manner established by the collective agreement or local regulations ( Art. 134 Labor Code of the Russian Federation). Labor legislation does not provide for a uniform method of wage indexation for all employees. The mechanism for indexing workers' wages is determined taking into account the order of its establishment: for budget financing - centrally, for other employers - through collective agreement and local means.
An example from the wage regulations:
3.3. Wage indexation is carried out annually for all employees within the limits of the Budget of Income and Expenses of LLC "Company" approved by the Board of Directors for the corresponding financial year. For newly hired employees, wage indexation is carried out in the generally established manner, regardless of the number of full (partial) months worked by them in the year for which indexation is carried out for the first time.
3.4. The amount of indexation of an employee's wages is determined as the result of multiplying the employee's cash income subject to compensation and the indexation percentage, divided by 100%.
3.5. The percentage of wage indexation is determined by order general director. The order is issued no later than the 15th day of the month following the end of the year for which indexation is carried out.
3.6. Wages, calculated taking into account indexation, are paid to employees starting from the first January of the corresponding financial year.
New in wage legislation in 2019
Deadlines for payment of wages and bonuses
As amended by Federal Law dated July 3, 2016 N 272-FZ Article 136 of the Labor Code of the Russian Federation It is established that wages are paid at least every half month. The specific date for payment of wages is established by a collective agreement or employment contract no later than 15 calendar days from the end of the period for which it was accrued.
The Labor Code of the Russian Federation does not determine how much wages should be paid to an employee for half a month.
As follows from the letter of the Ministry of Labor of Russia dated 02/03/2016 N 14-1/10/B-660 and the letter of Rostrud dated 09/08/2006 N 1557-6, when determining the amount of wage payment for half a month (including advance payment), it is necessary to take into account, in in particular, the time actually worked by the employee (the work actually performed by him).
In order to develop a regulation on wages in 2019, it is necessary to take into account the Letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1/B-800, according to which the following application is proposed Article 136 of the Labor Code of the Russian Federation- the payment date is established by the company’s internal regulations no later than 15 calendar days from the end of the period in which it was accrued.
The employer has every right to independently regulate the timing of payment of various bonuses. For example, establish that the so-called “thirteenth” salary, that is, the year-end bonus, is calculated annually in March next year, payment - in April next year.
Additionally, on September 21, 2016, an explanation was published by the Russian Ministry of Labor on the new terms for payment of bonuses, according to which the requirements for limiting the terms of payment of wages to fifteen calendar days apply only to payments to the employee of accrued wages, which are made at least every half month.
The variable part of wages and various incentive payments are one of the components of wages and are paid for periods other than those established by the Labor Code of the Russian Federation (month, quarter, year, etc.).
The Ministry of Labor in its clarification assures that if local regulations specify the period in which bonuses are accrued and issued, then such terms will fully comply with current legislation, which will avoid fines. However, sustainable arbitrage practice after entry into force new edition Article 136 of the Labor Code has not yet formed.
Unified recommendations for establishing the labor of employees of state and municipal institutions for 2019
By decision of the Russian Tripartite Regulatory Commission social and labor relations dated December 23, 2016, (Minutes No. 11, published on December 29, 2016) approved unified recommendations for establishing remuneration systems for employees of state and municipal institutions for 2019 at the federal, regional and local levels. They were developed by the Russian Tripartite Commission for the Regulation of Social and Labor Relations in accordance with Article 135 of the Labor Code of the Russian Federation in order to ensure uniform approaches to regulating wages of employees of public sector organizations.
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APPROVED:
By order of the director No. 157 dated 01.08.2016.
REGULATIONS ON WAGES
1. General Provisions
1.1. These Regulations have been developed in accordance with the current legislation of the Russian Federation and the Charter of the enterprise. It is being introduced with the aim of organizing a unified system of remuneration and bonuses for workers, increasing the material interest of workers in high work results, responsibility for the performance of job duties, implementing a coordinated policy in matters of remuneration within the enterprise, as well as for the purpose of social protection of workers.
1.2. This Regulation on remuneration is based on the requirements of the Labor Code of the Russian Federation.
1.3. The regulations on remuneration establish the procedure for paying and bonusing employees (paid and non-paid) taking into account the results of their work and the achieved results of financial and economic activities of both the enterprise as a whole and its structural divisions.
1.4. The wage regulations provide:
1.4.1. differentiation of wages for workers, taking into account the characteristics of each structural unit (workshop, service, department, etc.);
1.4.2. optimal ratio in remuneration of workers according to the complexity and responsibility of the work performed;
1.4.3. correspondence of job titles and professions unified system classification;
1.4.4. creation of a bonus system that corresponds to the enterprise strategy, allowing to control and adequately evaluate the contribution of employees to the implementation of assigned tasks;
1.4.5. effective use of the enterprise's personnel potential;
1.4.6. compliance of bonus payments with the results of financial and economic activities.
2. Enterprise wage fund
2.1. The main areas of use of the wage fund are:
2.1.1. payment of the basic salary, in accordance with section 4, - remuneration of employees;
2.1.2. monthly bonus based on monthly work results;
2.1.3. payment of additional payments and incentive bonuses;
2.1.4. payment for next vacations.
2.2. The basic salary is a guaranteed monetary remuneration for the employee’s performance of the job duties assigned to him, his level of qualifications, specialization and is paid monthly in full.
3. Payroll planning
3.1. Payroll planning is carried out quarterly with a monthly breakdown. The planned wage fund includes payment according to tariffs and salaries of employees, bonuses, in accordance with the regulations on wages. Overspending of the planned wage fund is not allowed.
4. Remuneration of employees
4.1. Employees are remunerated from the wage fund.
4.2. This Regulation applies to employees who are in an employment relationship with the Company on the basis of concluded employment contracts both at their main place of work and those working part-time.
4.3. This Regulation establishes a system of remuneration for employees of the Enterprise, taking into account the specifics of the organization of labor and its payment in the Enterprise.
4.4. The terms of remuneration provided for by this provision are an integral part of the employment contract concluded by the enterprise with the employee. A change in the terms of remuneration established by this provision is a change in the previously agreed terms of the employment contract and can only be made by agreement of the parties to the employment contract or unilaterally at the initiative of the employer, subject to the conditions, procedure and time limits in accordance with the provisions of Art. 74. Labor Code RF.
4.5. The basis of wages are:
4.5.1. for the management staff - monthly salaries established by the staffing table and approved by the director, the amount of salaries increases in proportion to the change in tariff rates and salaries of employees engaged in production activities.
4.5.2. for workers - hourly tariff rates or salaries, calculated in accordance with the Unified Tariff Schedule, established by the staffing table and approved by the director of the enterprise.
4.6. The inter-grade grid (Appendix No. 1) was used in accordance with the Unified tariff schedule for wages, approved by Order of the Gosstroy of Russia dated March 31, 1999 No. 81.
4.7. The basis for differentiation of tariff rates and official salaries is the minimum monthly wage rate for a worker of the first category of the main specialty when working under normal conditions, subject to full working hours.
4.8. Minimum size monthly tariff rate:
4.8.1. for repair personnel - mechanic of the 1st category, it is set at 8114 rubles 00 kopecks;
4.8.2. for operational personnel - boiler room operator of the 1st category, the amount is set at 7056 rubles 00 kopecks.
4.9. At the end of each quarter, it is possible to index the minimum monthly tariff rate to the actual increase in consumer prices in the Russian Federation, subject to the availability of funds.
4.10. Worker categories are established by profession in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers and the complexity of the work performed.
4.11. Remuneration for workers of motor transport is calculated in accordance with Appendix No. 2.
4.12. The procedure, conditions of remuneration and material incentives for the director of the enterprise, as well as the chief engineer, deputy director for economics and finance, and chief accountant are determined by employment contracts.
4.13. The Employer keeps records of the actual time worked by employees in an electronic time sheet.
4.14. Salaries are paid twice a month:
4.14.1. payment for the first half of the month (50% of the employee’s tariff rate (official salary)) – on the 25th of the billing month;
4.14.2. final payment is on the 10th day of the month following the settlement month.
4.15. The salary is transferred to the employee to the bank account in which the employee has this account.
4.16. If necessary, payment of wages to an employee can be made at the cash desk.
4.17. Deductions from an employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, local regulations of the organization or at the request of the employee.
4.18. The employer makes deductions from wages in the following cases:
4.18.1. reimbursement of unearned advances issued to employees on account of wages;
4.18.2. repayment of unspent and not timely returned advance payment issued in connection with a business trip or transfer to another job in another locality;
4.18.3. return of amounts overpaid to the employee due to accounting errors or in the event of recognition by the body for considering individual labor disputes the employee’s guilt in failure to comply with labor standards or downtime;
4.18.4. upon dismissal of an employee before the end of the working year for which he has already received annual paid leave, for days not worked vacations;
4.18.5. deductions to pay off the employee’s obligations to the state (taxes, fines);
4.18.6. deductions to pay off debts to third parties (alimony for minor children, payments under writs of execution for compensation for harm to the health of another person or harm to persons who have suffered damage, etc.).
4.19. Overall size of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee, except for deductions at the request of employees.
4.20. In some cases established by the legislation of the Russian Federation, the amount of deductions from wages cannot exceed 70%.
4.21. Deductions are not allowed from payments that are not subject to collection in accordance with federal laws.
4.22. 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 are 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 undisputed amount within the period specified above.
4.23. 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.
4.24. If an employee fails to fulfill official 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.
5. Remuneration of employees not on the payroll
5.1. For execution necessary work and due to the lack of these specialists at the enterprise, contract agreements may be concluded with employees.
5.2. A contract for the performance of one-time work is concluded in a uniform form accepted by the enterprise.
5.3. The amount of remuneration under a contract is determined by agreement of the parties and may differ from the remuneration of payroll personnel.
5.4. The source of funds for remuneration of non-payroll employees is the enterprise's wage fund.
5.5. Upon completion of work under the contract, a certificate of acceptance and delivery of completed work is drawn up. Based on an act approved by the director of the enterprise and signed by the head of the department for which the work was performed, payment for the work under this contract is made.
6. Additional payments and allowances
The company has the following surcharge system:
6.1. Additional payment for combining a profession (position). (TCRF art. 151, TC clause 3. art. 255)
Additional payment for combining a profession (position) is made only if the staffing table provides for this profession (position) and it is vacant. Combination means that the employee performs, along with his main work stipulated by the employment contract, extra work in another profession (position). The period of absence of the replaced employee (manager, specialist, employee) must be at least 7 days.
6.2. Additional payment for performing the duties of an absent employee.
For performing, along with his work, the duties of a temporarily absent employee (vacation, illness, business trip, etc.) without being released from his main job, an additional payment is made for performing an additional amount of work at jobs that do not have a replacement provided for in the staffing table. The amount of additional payment is set to 50% of the tariff rate (salary) of the employee’s basic salary or the difference in salaries of the replaced employee and the replacement employee for the days actually worked.
The additional payment is established by order of the director of the enterprise.
Additional payments for the performance of duties of temporarily absent managers are not made to their full-time deputies.
Step replacement is not allowed.
6.3. Additional payment for work in harmful and (or) dangerous working conditions
New edition of Art. 135 Labor Code of the Russian Federation
The employee’s salary is established by the employment contract in accordance with the current employer’s remuneration systems.
Remuneration systems, including 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 incentive allowances and bonus systems, are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.
Russian Tripartite Commission for the Regulation of Social and Labor Relations annually before being included in State Duma Federal Assembly The Russian Federation draft federal law on the federal budget for the next financial year and planning period is developing unified recommendations for establishing remuneration systems for employees of state and municipal institutions at the federal, regional and local levels. 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 financial support for the activities of state and municipal institutions, including in the field of healthcare, education, science, and culture. 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 remuneration systems are adopted by the employer, taking into account the opinion of the representative body of employees.
The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements, and local regulations.
The terms of remuneration 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.
Commentary on Article 135 of the Labor Code of the Russian Federation
Article 135 of the Labor Code of the Russian Federation states that wages to employees are established in accordance with the current employer’s wage systems and labor contracts.
Another comment on Art. 135 Labor Code of the Russian Federation
1. Article 135 of the Labor Code, which determines the procedure for setting wages in organizations various types and the system of sources establishing the rules on wages in them is set out in an edition that differs significantly from the original one. It reflects the tendency to expand the contractual procedure for setting wages and at the same time significantly limit its centralized regulation. Currently, the basic principles for setting wages are as follows:
The employee's salary is established by the employment contract;
Remuneration systems are established by collective agreements, agreements, and local regulations;
The terms of remuneration established by the employment contract cannot be worsened in comparison with collective agreements, agreements, or local regulations;
The terms of remuneration established by collective agreements, agreements, and local regulations cannot be worsened in comparison with labor legislation and other regulations containing labor law standards;
The conditions for remuneration of employees of organizations financed from budgetary funds are established in the same manner, however, the volume of financing of public sector institutions in terms of funds spent on wages must comply with the Unified Recommendations for the establishment of employee remuneration systems at the federal, regional and local levels budgetary organizations, which are developed by the Russian Tripartite Commission for the Regulation of Social and Labor Relations.
2. The remuneration system is understood as a method of establishing the relationship between the measure of labor and the measure of remuneration for it, on the basis of which the procedure for calculating the employee’s earnings is based. Practice has developed two basic systems wages: time-based and piecework.
In a time-based system, time worked is taken into account and payment is made based on the tariff rate or official salary. For tariff rates and official salaries, see Art. 143 of the Labor Code of the Russian Federation and commentary to it.
Under the piecework system, each unit of output produced or labor operation performed is paid for. Payment is made on the basis of a piece rate, which is a calculated value derived from the tariff rate and production norm. It is calculated in two ways: when applying production standards - by dividing the tariff rate by the production rate; when applying time standards - by dividing the tariff rate by the time standard. For production standards and time standards, see Art. 160 of the Labor Code of the Russian Federation and commentary to it.
Varieties of the piecework system are: direct piecework system (with constant piecework prices); piece-progressive system (with an increase in piece rates as the quantity of products or labor operations performed increases); indirect piecework system (for support workers); piecework system (with prices not for an individual operation, but for the entire complex of work as a whole).
In practice, other systems are also used: payment based on a conditional coefficient (labor participation rate, labor contribution, labor efficiency, etc.); payment based on a percentage of the manager’s salary; rating system (an employee’s monthly earnings are calculated based on his personal rating); individual system (the earnings of each employee are determined by the employment contract).
3. Remuneration systems are established by employers independently in local regulations, as well as by collective agreements, agreements and labor contracts with employees. They must establish: a wage system; tariff rates and official salaries; size and conditions of incentive payments; procedure for remuneration under special conditions.
On the establishment of a tariff system of remuneration, see Art. 143 of the Labor Code of the Russian Federation and commentary to it.
On remuneration systems for employees of state and municipal institutions, see Art. 144 of the Labor Code of the Russian Federation and commentary to it.
For remuneration under special conditions, see Art. Art. 146 - 158 of the Labor Code of the Russian Federation and commentary to them.
4. Part 3 art. 135 of the Labor Code of the Russian Federation establishes the procedure for developing uniform recommendations for establishing remuneration systems for employees of budgetary organizations at the federal, regional and local levels. Such Recommendations for 2007 were approved by the decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations on October 20, 2006 (Bulletin of Labor and Social Legislation. 2007. No. 1). The purpose of the Recommendations is to provide uniform approaches to regulating wages for employees of public sector institutions. Recommendations are taken into account:
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;
Tripartite commissions for regulating social and labor relations of constituent entities of the Russian Federation and municipalities in the preparation of agreements and recommendations on the organization of remuneration for employees of public sector institutions.
If the parties to the Russian Tripartite Commission for the Regulation of Social and Labor Relations have not reached an agreement regarding these recommendations, then they are approved by the Government of the Russian Federation, and the opinion of the parties to the commission is communicated to the constituent entities of the Russian Federation.
On remuneration of employees of state and municipal institutions, see Art. 144 of the Labor Code of the Russian Federation and commentary to it.
5. Local regulations establishing wage systems are adopted taking into account the opinion of the representative body of workers. In the previous version of Art. 135 when adopting the corresponding local regulatory act, it was necessary to take into account the opinion of the elected trade union body. For the representative body of workers, see Art. Art. 29 and 31 of the Labor Code of the Russian Federation and commentary thereto; on the procedure for taking into account the opinion of the elected body of the primary trade union organization, see Art. 372 of the Labor Code of the Russian Federation and commentary to it.
6. When establishing wage conditions in employment contract one should be guided by the relevant provisions of labor legislation, other regulatory legal acts containing labor law norms, local regulations of the organization, as well as a collective agreement and agreement, without allowing the payment terms to worsen in comparison with those established in them. Similar requirements are established for the conditions of remuneration provided for in collective bargaining agreements, agreements and local regulations of the organization.
The following should be recognized as deteriorating wage conditions:
Establishment of lower tariff rates and official salaries;
Establishing a higher share of payment in kind;
Changing the deadlines for paying wages (extending these deadlines);
Establishment of grounds not provided for by law for withholding wages;
Reducing the level of guarantees established for workers employed in special conditions;
Other payment conditions, as a result of which the wages of employees are lower than those established in laws, other regulatory legal acts, local regulations of the organization, as well as in collective agreements and agreements.
7. Salary also includes incentive payments. Such payments include bonuses, incentive payments and allowances.
8. Bonuses as part of wages are cash payments for achieving certain results in work. The use of bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic payment at tariff rates and salaries. In this sense, the bonus system is not independent and is used only in addition to the piecework or bonus system.
All bonuses are divided into two groups: those included in the remuneration system and those not included in it. The former are paid subject to the achievement of results determined in advance by the bonus indicator, so their achievement gives rise to the right of employees to receive a bonus. If this indicator is not achieved, the right to a bonus does not arise. Depending on the purpose for which bonuses are introduced, the bonus indicator can be quantitative (fulfillment and overfulfillment of production targets for product output; fulfillment of technically sound production standards; development of progressive production standards, etc.) or qualitative (reduction of labor costs; saving of raw materials, materials , fuel; increase specific gravity products of the highest quality category; impeccable customer service, etc.). Along with the indicator, bonus conditions can also be established, i.e. Additional requirements, if not fulfilled, the bonus is not awarded or its size is reduced.
Bonuses not provided for by the remuneration system are in the nature of a one-time incentive and therefore are paid, as a rule, irregularly and often without connection with specific achievements in work at the unilateral discretion of the employer. Incentive bonuses are a right and not an obligation of the employer, therefore its conditions are determined by the employer independently and do not require a pre-formalized basis. Such bonuses, unlike those provided for by the remuneration system, are not taken into account in the average employee’s earnings. For incentives for work, see Art. 191 of the Labor Code of the Russian Federation and commentary to it.
9. The procedure for bonuses in organizations is established either by the employer, taking into account the opinion of the representative body of employees, or in a collective agreement. On the procedure for taking into account the opinion of the representative body of workers, see Art. 372 of the Labor Code of the Russian Federation and commentary to it.
10. Labor legislation does not clearly distinguish between the concepts of “additional payment” and “allowance”. Incentive additional payments and bonuses, unlike bonuses, are permanent in nature and are paid not for future achievements that require evaluation, but for results already achieved and individual qualities employee, ensuring high performance of his work. These include bonuses and additional payments for high achievements in work, continuous work experience in the organization (or in the industry), high quality work, special performance difficult work, professional skill.
The procedure for establishing incentive bonuses and additional payments in organizations is the same as the procedure for establishing bonuses.
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