27. Concept and characteristics wages. Wage structure
Salary (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).
Minimum wage - the state minimum mandatory amount of cash and (or) in-kind payments to an employee by an employer within a month for work under normal conditions, subject to the working hours stipulated by the Labor Code and the fulfillment of labor standards. The amount of the minimum wage is set on the basis of the minimum consumer budget (the cost of purchasing a set of consumer goods and services to meet basic human needs) and is established by the Government.
Functions of the minimum wage: provides protection for some of the most vulnerable categories of citizens; determines the lowest level of wages.
Wage structure
Wages are divided into two parts: the main (permanent) - tariff rate (salary) and additional - over-tariff (surcharges, allowances, bonuses that are of a permanent nature).
The tariff rate (salary) is the amount of remuneration of an employee expressed in monetary terms per unit of time (hour, day, month).
Additional payments and allowances allow you to differentiate the wages of a particular employee, depending on the characteristics of his work.
The fees are compensatory in nature. Their main purpose is to take into account the special conditions for the performance of work (surcharge for work at night, for irregular working hours, etc.).
Bonuses, as a rule, are of a stimulating nature and are aimed at encouraging the employee (surcharges for high professional skills, for work experience in a particular industry).
Bonuses - the payment of special additional remuneration to employees - bonuses upon reaching predetermined performance indicators.
The conditions for bonuses are usually: the fulfillment of indicators that give the right to a bonus (production standards, savings in raw materials), without worsening other indicators; work during the accounting period; observance of labor discipline, etc.
In addition to the bonuses provided by the bonus system, there are one-time bonuses as incentives for work (Article 196 of the Labor Code). Incentive one-time bonuses are not an element of wages.
28. Procedure for payment of wages. Responsibility of the employer for violation of the terms of payment of wages and other amounts due to the employee
Wages - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments.
Differences of wages from remuneration under civil contracts: wages are paid to the employee systematically in a certain order; wages have a state-established minimum, systematically increasing with rising prices.
The employer is obliged to notify the employee in writing of the constituent parts of the salary, the amount of deductions, as well as the total amount to be paid. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. Wages are issued on the basis of the payroll. Wages are paid at least every half a month, on the day established by the rules of the internal work schedule organization, labor or collective agreement. If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day. For certain categories of employees, federal law may establish other terms for the payment of wages.
Wages are paid directly to the employee, with some exceptions. Wages are paid at the place of work or transferred to the bank account indicated by the employee. In the event that wages are transferred to a bank account, the collective agreement or employment contract must determine at whose expense the payment for services related to this operation is made.
The employer or representatives duly authorized by him, who have allowed delays in the payment of wages to employees and other violations of wages, are liable in accordance with applicable law. The named persons may be brought to material and disciplinary liability in accordance with the procedure established by the Labor Code of the Russian Federation, to administrative liability - respectively, in the manner established by the Code of Administrative Offenses of the Russian Federation, to criminal liability - in accordance with the Criminal Code of the Russian Federation.
As a measure of self-protection of the labor rights of employees, the right to suspend work in case of delay in payment of wages for a period of more than 15 days is provided for the entire period until the payment of the delayed amount. A necessary condition for the suspension of work is a written warning to the employer about this. In this case, the suspension time is paid as downtime due to the fault of the employer.
The Constitution of the Russian Federation guarantees the right to work of citizens. Every worker has every right to hope for good mark their work and receive money as a reward for it.
The organization is interested in the fact that the payment for work is understandable and fair, and also motivates workers for excellent performance official duties . The salary structure includes several parts, which we will analyze in detail in this article.
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Structure according to the Labor Code of the Russian Federation
There have been some changes in the legislation (No. 90-FZ), in particular in Article 129 of the Labor Code Russian Federation, and remuneration for this moment is a synonym.
Salary (employee's payment) is a remuneration for work, which depends on its qualification, quality and complexity.
Compensation accruals are also included in the concept of wages, including those for working in difficult conditions, as well as payments that motivate work (additional payments and bonuses).
This structure consists of the following parts (see diagram):
- base (main) part;
- compensation payments;
- incentive payments.
Basic part determined from the main system of payment for work.
Its size cannot be smaller. minimum size wages.
The base part is salary base and its size is not affected by the number of sales, income received and other nuances. The base salary is determined for the period of time worked on the fact, or for the results of the work performed according to official salaries.
When a manager displays the base part of the salary, he should keep the following data in mind:
- the salary of an employee can be determined based on his qualifications, the amount of work and the complexity of production tasks;
- any discrimination should not be allowed during the determination of the conditions of payment for work;
- payment must be in line with the work performed.
Payouts compensatory, as well as stimulants are variable share of salary, and it, in turn, depends on the conditions and guarantees of accruals for labor from a particular manager. These payments do not depend on the remuneration for the time worked on the fact, or the tasks actually completed.
Compensatory payments are characterized by the method of local regulation. To the greatest extent, this applies to motivational payments, when the basic rules are established by law. The legislation defines a list of compensation payments, and the head must pay them:
- for performing tasks under certain circumstances (work in difficult conditions, with harmful substances, in areas with a specific climate);
- for performing work in areas where radioactive contamination has occurred;
- for work under circumstances that are not considered normal (performance of additional tasks due to the absence of another worker, work at night, or, as well as work on holidays and weekends).
The amount of compensation payments is assigned, on the basis of agreements and collective. The amount of these payments cannot be less than those established by law. Along with this, the legislation defines a higher payment for work to those citizens who work on a rotational basis or in the Far North. 
Based on this, the main task of compensation payments is considered to be reimbursement of excessive labor costs employee, which depend on the work schedule and conditions for completing tasks. Compensation payments are made as an addition to official salaries and tariff rates.
stimulating payments are considered to be a variable component of the salary, and it depends on the main income, on the specific result of the employee’s work, and so on.
Incentive payments, as well as the bonus part, are not subject to regulation by the law.
Making these payments is manager's right. It should be noted that if motivating payments are assumed by the remuneration regime, then the manager must implement them, and the employee may demand them if he fulfills the work plan.
It can be concluded that incentive payments fall under the description of financial payments for the performance of specific labor tasks.
Motivational payments are needed so that employees have incentive to achieve those results for whom the basic salary is not enough, as well as encouraging the desire of workers to improve their skills and minimize staff turnover.
Incentive payments are assigned in the following cases:
- for professionalism;
- excellent qualifications;
- years of work at the enterprise;
- knowledge of foreign languages.
It should be noted that in order to motivate employees to work at enterprises, there is bonus system. Bonuses are paid as a reward for the quality performance of an employee's work. The reward system is divided into two parts:
- Compensation that is included in the payment for work.
- Incentives that are not spelled out in the pay plan.
The employee is entitled to this remuneration, which means that the manager must make this payment if the employee fulfills specific plans for which bonuses are due. Under other circumstances, the employee cannot ask for a bonus.
Such payments are made at a time at the request of the head. Incentives are not paid every month, but are carried out with specific achievements of the employee. Under this circumstance, the manager is not obliged to make such payments, but they can be made at his request.
What is the average monthly salary?
It happens from time to time that in order to provide an employee with information or make payments that comply with the law, the manager goes to tricks. Most often, it is accounting for only one salary, and additional payments are left out. Of course, such actions do not occur in accordance with the law.
Vacation pay is part of the salary or not?
In calculation average salary the worker includes all the accruals that the manager makes to him. Also, these charges should be taken into account in the list of taxes on the UST, which are transferred to the Social Insurance Fund of the Russian Federation.
According to the Decree of the Government of the Russian Federation (No. 375), vacation pay is not included in the definition of average earnings.
When calculating average earnings, they also do not take into account:
- the number of vacation days;
- business trip period;
- period of disability;
- maternity leave.
Watch the video about the employee's income structure:
The salary for officials is always considered the main criterion for choosing a job. Its size can depend on many factors.
What it is
Salary is called fixed part of wages, the size of which does not change if the employee did not miss a single working day in a month, was not absent due to illness, was not on vacation or did not take time off.
This amount is transferred to the employee of the organization in any case and subject to zero results of work. This constant value, that is, the salary, is indicated in the employment agreement with the official. When it is necessary to make adjustments to the salary, additional agreements are drawn up and signed by both parties.
Managers of enterprises may well confuse and confuse the working staff, not finding differences in salaries and rates. Both options are undoubtedly relate to wages.
But this question should be understood about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks may be added to wages. The employer is obliged to know the terms regarding wages.
There are several varieties: tariff-free, tariff and mixed. The options listed are divided into piecework and time wages.
In the first case, the result of labor activity is evaluated according to the output rate, at which it is possible to objectively evaluate labor indicators, by establishing, for example, output standards. With a time-based type, wages are calculated in accordance with qualifications official and time spent doing the job.
For both cases, taken various systems calculation of staff salaries, according to the characteristics and factors that are important for production efficiency. Therefore, the wage rate is direct dependence with the results of labor activity of both one working unit and the entire team.
Mixed and tariff-free types of salaries do not include certain information, as well as the results of the work of employees. They analyze cooperation rendered in order to fulfill production process, according to the generated results.
The procedure for calculating wages is always most convenient if it is simple and understandable. Each head of the organization strives for the maximum results of his own activities, therefore he must be able to correctly compare the time and effort spent with the amount of reimbursable financial resources, in the form of wages.
salary scheme
The official salary scheme is a form of regulation of the remuneration of employees in relation to the value of certain coefficients of the organization's work process and its size.
Such a scheme has common features with past administrative and planned economic policies. At that time, the salaries of senior management, experts and other positions were approved by the state and were centralized.
To date only municipal and state companies apply the salary scheme for payroll. Other organizations use staffing tables.
Calculation procedure
For a competent calculation of the amount of remuneration of an official, the employer must take into account following conditions:
- income tax is deducted from Money employee, but deductions to the insurance fund are transferred from the account of the head of the enterprise;
- the worker has the right to receive an advance payment;
- an employee may be required to pay child support or other payments in accordance with writ of execution;
- employees' wages consist of additional allowances, coefficients, bonuses, compensations and other payments.
Calculation simple monthly salary working personnel are produced according to the formula:
Zm.p.p. = See / Tm. * Tf.
The monthly salary rate is divided by the number of work shifts in the billing month and multiplied by the number of days actually worked by the employee.
hourly wage is the work of a clock tariff rate employee for the hours worked by him relative to the billing period.
Zpov. = SC. * Tf.
Example: an employee of the company was assigned a monthly salary of 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.
August he worked full time, but in September he was on unpaid leave from 9 to 13 due to family circumstances.
At the same time, the amount of his salary for the whole of August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee's salary for August will be 65,000 rubles.
The calculation of the employee's wages for September will be different: the amount of the established salary is divided by 22 days in a month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.
Wages are usually paid to workers twice a month based on two methods:
- Advance payment and wages in accordance with the results of the month. During the first two weeks, the advance part of the assigned salary is accrued. This value is fixed in the system of categories, which is a table of tariffs. To receive the advance part of the salary, the employee must work for two weeks. In the last days of the month, he is supposed to receive the remaining amount, which can be constant or dependent on the actual shifts worked, hours or the number of work tasks completed.
- For the first and second weeks of the month. The calculation of the monthly salary is made in two parts: in the first and second half. The hours worked after the fact or the volume of labor activity in periods equal to two weeks are taken as the basis. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for those days. This method must be specified in the labor or collective agreement.
Influence of the district coefficient
In the constituent entities of the Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is charged district coefficient.
The Government of the Russian Federation approves in each region individual amount of additional payment to wages. One common normative act this rule is not reinforced, and each subject has its own specific order.
The addition of the regional coefficient is provided not to the salary part, but to the actual wages, from the amount of which personal income tax has not yet been deducted.
Salary calculation in certain areas with special working conditions is carried out by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, payment sick leave and financial assistance. Then the result of this operation is multiplied by the regional coefficient.
An employee, receiving a salary, very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all major operations related to the determination of wages and its accrual.
The payroll makes it possible to present in detail the algorithm for calculating wages based on the employee's salary, including making an independent calculation and verifying the result.
Thanks to these calculations, it is possible to identify the error of an employee of the accounting department and make corrections.
For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.
Differences from the rate, advantages and disadvantages
Many believe that the terms salary and rate do not differ from each other. But the rate is called the total salary, when tax deductions are not taken into account, but bonuses, coefficients and allowances are included.
In this case, the employee clearly represents own income.
The scheme in the form of piecework and time wages for an employee is characterized by its pluses and minuses on the part of the head of the organization and the employee. To benefits this system can include:
- motivation for high performance;
- flexible and efficient approach to payroll spending.
But this option for calculating wages can cause difficulties for the accounting department. It is much easier to transfer the same amounts to the working staff every month than to check the relevance of data on additional payments to the wages of some employees before the next payment.
Employees, in turn, are also not always satisfied with receiving only a salary, despite the constant and good bonus payments. No one can foresee the expected costs for a long time, because of the difficulty in calculating wages for future months.
Often, wages are reduced due to a seasonal decline in successful activities. But it can be, on the contrary, increased with good results of labor.
Additional information on the differences is presented in the video.
Features for a soldier
The salaries of these categories of persons include official part and the amount, in accordance with the rank to salaries by position and rank. For military personnel on a contract basis income tax corresponds to civilians and is equal 13% .
According to article 218 of the Tax Code of the Russian Federation, the calculation of the remuneration of military personnel looks like in the following way:
- To the salary according to the rank, the salary part according to the position is added.
- They add payments related to seniority, place of service and others.
- Deduct appropriate tax deductions for certain military personnel.
So, the salary of an employee each month may differ in monetary terms. But all changes in wages must be supported by an order or additional agreement to an employment contract. Otherwise, the employer, changing the salary part, will act illegally.
What is better - a stable salary or work for interest? The answer to the question is in this video.
Compensation as a victim of laws, needs and practices
Why am I being paid so much? What is my salary? These questions arise, most likely, for any employee. It's not far from here to the next one: how much should I be paid by law? To answer it, you need to know the law and by-laws. Elena Kosakovskaya, deputy head of the department of social and labor relations of the FNPR, wrote a series of articles about them, which we bring to the attention of trade union activists.
Wages are the main source of income for most employees around the world and in our country. However, not every worker's salary allows him to provide a decent life for himself and his family.
What should be the salary? What determines the level of wages of each worker? What needs should wages provide?
To answer these vital questions for each employee, you need to know:
The concept and structure of wages;
Grounds for establishing a specific amount of wages;
Mechanisms for increasing wages;
Basic principles of wage regulation;
Types of wage systems and ways to establish them.
CONCEPT AND STRUCTURE OF WAGES
Article 7 of the Constitution of the Russian Federation proclaims Russian Federation a social state whose policy is aimed at creating conditions that ensure a decent life and free development of a person. This article also determines that a guaranteed minimum wage is established in the Russian Federation.
According to part 3 of Art. 37 of the Constitution of the Russian Federation, everyone is guaranteed the right to work in conditions that meet the requirements of safety and hygiene, as well as to remuneration for work without any discrimination and not lower than the established federal law the minimum wage (SMIC).
The constitutional guarantee for remuneration for work not lower than the minimum wage has found its development in Labor Code RF.
In Art. 129 of the Labor Code of the Russian Federation defines the concept of wages.
According to the Labor Code of the Russian Federation salary, or wages (these concepts are identical), remuneration for work is recognized depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).
Thus, in accordance with the legislation, wages consist of three components:
1) remuneration for work,
2) compensation payments,
3) incentive payments.
All three parts differ significantly in their intended purpose and the legal mechanism for their establishment.
THE FIRST COMPONENT PART OF THE SALARY: REMUNERATION FOR LABOR
The first component of wages - remuneration for work - depends on four factors: on the qualifications of the employee, on the complexity, quantity, and quality of his work.
Consider these four factors that affect remuneration for work: the qualifications of the employee, the complexity, quantity and quality of work.
1. Qualification of the employee
The definition of the qualifications of an employee is established in Art. 195.1 of the Labor Code of the Russian Federation. According to this article, the qualification of an employee is his level of knowledge, skills, professional skills and work experience.
The term "qualification" in labor relations means the level of professional preparedness of an employee necessary to perform specific type work by profession or position at a specific workplace in the organization. Each position or profession has its own set of qualification requirements for an employee.
There are two components in qualification: horizontal and vertical.
Horizontal component - this is a certain type and content of a particular work, which are combined into the concept of "profession". A profession is defined by a specific set of knowledge required in working with equipment, tools and materials for the production of a certain type of goods and services. This is achieved primarily through the development of knowledge in the process of obtaining vocational education.
Vertical component qualifications are the level of complexity and responsibility of the tasks and duties performed within the same profession. The deeper the employee is immersed in his profession, the higher the level of qualification he has, the more complex and responsible tasks he can perform. The vertical component of qualification determines the degree of professionalism of an employee and is achieved by raising the level of education and acquiring skills and abilities during direct work with tools, mechanisms and other tools in the process. professional activity. Professional experience assessed by the level of professional education and work experience.
2. The complexity of the work
Defined by the following parameters:
The complexity of the equipment used
The complexity of the objects of work,
The complexity of technological processes,
The breadth of the complex of operations performed,
degree of autonomy and
The degree of responsibility.
The concepts of “complexity of work performed” and “skill level of an employee” are closely related: the complexity of the work that an employee can perform directly depends on his skill level.
3. The amount of work
The amount of work (and not the result of it) is:
Either the duration of the work
Or the quantity (volume) of products produced within the framework of the normal intensity of labor established on the basis of labor rationing.
The normal intensity of labor should ensure such an expenditure of physical and (or) mental energy of a person, so that after completion required amount work, a person was able to restore his strength to the previous volume.
Earlier it was noted that the higher the skill level of an employee, the higher the degree of his professionalism, the higher the level of knowledge, as well as the skills that are acquired through repetitive activities. Thus, the higher the skill level of an employee, the faster he can do the job, solve the problem or produce more products. Therefore, the amount of labor depends on the skill level of the worker.
At the same time, both the speed of work and the quantity of products produced must correspond to a certain quality.
4. Quality of work
This is a characteristic of a particular work, reflecting the degree of its complexity, responsibility and intensity. Which means that the more complex and responsible work an employee can perform with minimal time, the higher the quality of his work.
The quality of an employee's work is determined by practice, that is, actions for which the employee uses the knowledge, skills, abilities acquired in the process of training and work, that is, all his professional potential. Consequently, the quality of labor, as well as other factors affecting remuneration for labor, depends on the skill level of the employee.
So, the legislator in Art. 129 of the Labor Code of the Russian Federation made remuneration for work dependent on qualifications - the knowledge of the employee, the ability to use their knowledge and abilities in a particular job, as well as skills that allow them to perform work of one or another complexity, quantity and quality. And Art. 132 of the Labor Code of the Russian Federation directly indicates that remuneration for work depends on the qualifications of the employee, the complexity of the work performed, the quantity and quality of labor expended.
At the same time, in Part 2 and Part 3 of Art. 129 of the Labor Code of the Russian Federation establishes that the tariff rate and salary (official salary) are a fixed amount of remuneration, depending on the performance by the employee of labor standards or labor (official) duties of a certain complexity (or qualification) per unit of time without taking into account compensatory, incentive and social payments. In this way, tariff rate, salary, official salary are types of remuneration for work .
Therefore, in accordance with the Labor Code of the Russian Federation, the first component of wages is remuneration for work:
It is part of the wages, which should reward for the work done in accordance with its name;
It is established directly for the work performed, since it depends on four factors: the qualifications of the employee, the complexity, quantity and quality of work;
It is a fixed amount of remuneration in the form of salary, official salary, tariff rate;
Should increase in size as the employee's skill level increases and the complexity, quantity and quality of the work performed by him increases. The higher the level of qualification, the complexity of the work performed, the higher the size of tariff rates or salaries (official salaries) should be.
COMPOSITION OF THE MINIMUM WATCH
Federal Law No. 54-FZ in 2007 from Art. 129 and Art. 133 of the Labor Code of the Russian Federation, the following definitions were excluded:
1) “Minimum wage (minimum wage) - the amount of the monthly wage established by federal law for the work of an unskilled worker who has fully worked out the norm of working time when performing simple jobs under normal working conditions. The minimum wage does not include compensatory, incentive and social payments.”
2) “Amounts of tariff rates, salaries (official salaries), as well as basic salaries (basic official salaries), base rates salaries for professional qualification groups of employees cannot be lower than the minimum wage”.
Data legal regulations expressly stated that:
The minimum wage does not include compensatory, incentive and social payments;
Tariff rates and salaries cannot be lower than the minimum wage;
The minimum wage was to be paid to an employee for unskilled work in simple conditions.
However, the exclusion of a number of norms from the Labor Code of the Russian Federation did not change the structure of the minimum wage, which still cannot include any payments other than remuneration for work.
Consider the norms of the Constitution of the Russian Federation and the Labor Code of the Russian Federation in the system.
In accordance with the definition of wages in Art. 129 of the Labor Code of the Russian Federation, wages consist of three parts. And in accordance with the definition of wage systems in Art. 135 of the Labor Code of the Russian Federation, wage systems also consist of three parts.
If we compare these definitions with each other, it is obvious that the remuneration for work in Art. 129 of the Labor Code of the Russian Federation is equated by the legislator with the size of tariff rates and salaries in Art. 135 of the Labor Code of the Russian Federation, in which there are no compensation or incentive payments.
Also in accordance with Part 3 of Art. 37 of the Constitution of the Russian Federation "everyone has the right ... to remuneration for work without any discrimination and not lower than the minimum wage established by federal law ...". The Constitution of the Russian Federation also does not provide for any compensatory or incentive payments in remuneration for work.
Earlier we found out that the tariff rate, salary (official salary) are types of remuneration for work. That is, in accordance with the Constitution of the Russian Federation, remuneration for labor cannot be lower than the minimum wage. Consequently, the size of salaries (official salaries) or tariff rates also cannot be lower than the minimum wage.
Thus, by virtue of Part 3 of Art. 37 of the Constitution of the Russian Federation, as well as on the basis of Part 1 of Art. 129 and part 2 of Art. 135 of the Labor Code of the Russian Federation, the size of tariff rates and salaries, as types of remuneration for work, cannot be lower than the minimum wage.
At the same time, in accordance with Part 3 of Art. 133 of the Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked out the norm of working hours for this period and fulfilled labor standards (labor duties) cannot be lower than the minimum wage. The provisions of Art. 133 of the Labor Code of the Russian Federation directly indicate that wages in that part of it that is paid for the work performed: the norm of working hours or the norm of labor (labor duties) cannot be lower than the minimum wage. Directly for the work performed, remuneration for work is established in the form of a specific tariff rate or salary (official salary). Therefore, the size of the tariff rate or salary (official salary) cannot be lower than the minimum wage, as on the basis of Part 3 of Art. 37 of the Constitution of the Russian Federation, and on the basis of Part 3 of Art. 133 of the Labor Code of the Russian Federation.
Consequently, the employer is obliged to pay the employee wages in the form of a tariff rate or a salary not lower than the minimum wage, regardless of whether the organization (enterprise) pays compensatory, incentive or social payments.
It should be noted that, in contrast to the minimum wage established by federal law, compensatory and incentive payments may be established by other regulatory legal acts(by decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, orders of the Ministry of Labor of the Russian Federation and other federal executive bodies, regulatory legal acts of the constituent entities of the Russian Federation and acts of bodies local government), as well as agreements, collective agreements, orders or orders of the head of a particular organization. This means that neither the president of the Russian Federation, nor the government of the Russian Federation, nor the authorities of the constituent entities of the Russian Federation, nor local governments, and even more so employers, have no right to intrude into the Constitution of the Russian Federation and the Labor Code of the Russian Federation and influence the composition of the minimum wage.
This means that the above payments must be set in excess of the salary or tariff rate. And in the cases of regional coefficients and percentage bonuses for work in the regions of the Far North and territories equated to them - in excess of all three components of wages.
Thus, remuneration for work in the form of a salary (official salary), a tariff rate cannot be lower than the minimum wage - excluding compensation, incentives and other payments.
***
You can get more systematic and comprehensive information on the implementation and protection of labor rights, freedoms and legitimate interests of employees, including in the field of wages, in the scientific and practical publication of the FNPR Secretary, Candidate of Law, Honored Lawyer of the Russian Federation N.G. Gladkova “Realization and protection of labor rights, freedoms and legitimate interests of employees: a reference book union worker and trade union activists” (Moscow: Prospekt, 2017).
To be continued"Solidarity"
What does the salary consist of? This question is often asked by both employees and their employers. In this article we will consider the components of the salary and their regulatory regulation.
The concept and composition of wages
Remuneration is one of the main conditions of labor relations between the employee and the employer. This concept includes:
- calculation rules;
- the size;
- payment terms;
- components.
Based on Art. 57 of the Labor Code of the Russian Federation, the most important information about payment (size, salary increments) should be included in the employment contract, and Additional Information(for example, specific terms, calculation rules, etc.) should not change the position of an employee for the worse in comparison with the law.
From the definition in Art. 129 of the Labor Code of the Russian Federation, it follows that the salary is understood as the remuneration of an employee, taking into account:
- specific qualifications;
- the complexity of the conditions;
- workload.
This concept also includes:
- compensation payments;
- incentive payments (including various salary supplements and bonuses).
It is necessary to dwell on the composition of payments in more detail. For a simpler perception, we will show the important components of the salary with examples in the table.
|
What is included in the salary |
||
|
Main part |
incentive payments |
Compensation payments |
|
Salary (tariff rate) |
Surcharge for itinerant character work |
|
|
Seniority allowance |
Bonus for work in special climatic conditions (heat, frost, high humidity, etc.) |
|
|
Management bonus |
Extra pay for irregular working hours |
|
|
Financial incentive or rewarding with a valuable gift for a holiday (anniversary) |
Surcharge for "harmfulness", i.e. for negative impact production factors |
|
What is included in the main (net) part of the salary?
The main part of the salary includes only the salary (tariff rate). This is a fixed part of the salary. It is reflected in the employment contract and staffing employer. The introduction of other salary payments (based on the law or at the will of the parties to the employment agreement) is additional, but in some cases the salary can only be a fixed salary. The opposite situation, when the salary consists only of additional payments without salary (tariff rate), is not provided for by law.
Therefore, the salary is understood as the minimum amount of money that an employee is entitled to claim by performing a certain labor function for a specified period of time.
To set the salary the most important indicator is the qualification of the employee. Its concept includes:
- the presence of education of a certain level;
- previous practice of carrying out relevant work;
- qualification category (if any).
Two other indicators - complexity and volume of work - are no less important, since qualification is closely related to them. It presupposes the possibility of labor function with a certain level of complexity and volume. It is important not to confuse this level with personal indicators (for example, stress resistance, independence in decision-making). As a rule, personal indicators have more influence on the level of the position held than on salary.
Incentive payments and salary bonuses
For the most part, incentive payments are made with the help of bonuses (we will focus on it in a separate subsection). But there are other ways too.
For example, appropriate surcharges and allowances are intended to encourage the employee to various achievements related to labor activity through certain financial incentives.
Let us give an example of one of the types of such payments: an allowance for the length of service in one enterprise. It aims, in particular:
- to reward an employee for a long period of work in a particular organization;
- to encourage him to continue working in this organization;
- guide other workers to long experience work in this enterprise provides certain material benefits, and deter them from looking for another job.
Another similar allowance may be established for an employee for regular advanced training, obtaining additional skills, and in other cases.
The procedure for such payments is different. For example, a payment or gift could be:
- one-time (to professional holiday, anniversary) or periodic (according to the results of the implementation of the quarter plan, etc.);
- set in a fixed amount or calculated as a percentage of salary.
Based on Art. 135 of the Labor Code of the Russian Federation, such subtleties are reflected in employment contracts, collective agreements, local regulations.
IMPORTANT! If the salary of employees includes not only salary, but also other payments, then personal income tax and insurance premiums must be withheld from all these payments.
Bonus
Quite often you can hear the phrase "net salary without bonuses." It is not entirely correct, because the bonus, regardless of the reason for the payment, is included in the salary. In itself, bonuses are one of the forms of material incentives for employees who perform their work efficiently (part 1 of article 191 of the Labor Code of the Russian Federation). Specific criteria for receiving the award are usually prescribed in local act organization (for example, in the rules of bonuses). This act should include:
- lists of positions of employees in respect of which it operates;
- specific conditions, the procedure for calculating and the amount of bonuses;
- periods and terms for calculating the bonus (for example: a quarterly bonus is calculated and paid no later than the next salary payment date following the bonus period).
The letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1 / -911 emphasizes that the bonus period should be longer than half a month, and the bonuses themselves are paid based on the results of an assessment of relevant indicators and achievements in labor activity.
From another conclusion of the Ministry of Labor, reflected in the said letter, it follows that it is possible to reflect in the local act:
- specific dates for bonus payments;
- specific months or other periods of bonus payment.
Selecting any of these options will not be considered a violation of labor laws.
Compensatory payments
This part of the salary should be distinguished from compensation for the costs associated with the performance job duties and guaranteed by law (Article 164 of the Labor Code of the Russian Federation). These include, in particular, payments:
- for business trips;
- for transfer to work in another area;
- downtime due to the fault of the employer;
- for the delay in issuing work book and etc.
Salary benefits include, for example:
- payments for special working conditions;
- compensation for work in certain areas with an unfavorable climate;
- when combining positions;
- per overtime work and etc.
Let's dwell on some of them in more detail.
For example, according to Art. 146 of the Labor Code of the Russian Federation, employees working in conditions recognized as dangerous or unhealthy are entitled to an increased level of remuneration compared to other employees. The list of factors that have a negative impact on the human body was approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n.
About some nuances harmful conditions labor read .
Individual areas for work in which a compensatory allowance is charged include:
- regions of the Far North;
- areas equated to the northern regions;
- other areas with special climatic conditions.
When determining the coefficient of the corresponding additional payment to wages, it is necessary to take into account the legislation:
- federal (norms of the Labor Code of the Russian Federation, Law of the Russian Federation of February 19, 1993 No. 4520-1);
- regional (higher norms of coefficients can be established);
- USSR.
IMPORTANT! Many Soviet norms and regulations continue to operate in this area.
Types and forms of remuneration
The types of remuneration include its classification into basic and additional.
The main type includes:
- remuneration for hours worked;
- payment at various rates and rates;
- bonuses for the quality and timeliness of the performance of official duties;
- increased pay for work on holidays and weekends.
Additional types include:
- payment for rest time;
- employee dismissal benefits, etc.
There are 2 main forms of remuneration: time and piecework.
Hourly pay depends on the number of hours worked and is not related to the actual results of work.
Based on Part 1 of Art. 150 of the Labor Code of the Russian Federation, work with time wages, providing for the performance of duties of various qualifications, is subject to payment for a higher qualification.
For underage workers, the salary is calculated taking into account the reduced time of their work. If desired, the employer has the right to pay extra to such employees.
Piecework pay depends directly on the results of labor, but is not related to the time spent on it.
If an employee performs work of various qualifications on a piecework form, then his salary is calculated at the appropriate rates for the work performed.
Read more about payroll .
IMPORTANT! One of the basic principles labor law is to ensure the payment of wages not lower than the minimum wage (Article 2 of the Labor Code of the Russian Federation). Look for its size for 2019 and previous years in this article.
Results
The wage clause is mandatory to be included in the labor agreement between the employee and the employer. The composition of wages includes the main part (salary) and additional payments of a stimulating and compensatory nature. The salary should take into account the specific qualifications of the employee, the complexity of the working conditions and its volume.
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