Current payroll regulations. How to file a payroll. How to draw up a Regulation on remuneration and bonuses for employees

The regulation regulating the basic principles of remuneration of employees - legally fixed normative document . It combines the dynamics, specifics and time parameters of payments adopted by the enterprise, organization, the principles of material accruals, methods of indexation and other important issues related to cash settlements between the two parties of the labor process - the employee and the employer.

Why is it necessary and whether it is possible not to issue

The position is classified as internal normative-administrative act regulating one of the main activities of the organization.

Its purpose is not just to indicate in writing the principles and systems used for accruing cash settlements with employees, which are a legitimate measure of remuneration for the work they have performed. Not less than important task- legally fix the procedure for stimulating and the rules for material remuneration of people.

If we consider the issue from the point of view of legal state policy, the document sets itself the task of fixing in paper form all the accepted and applied in practice mechanisms for remuneration for the labor activity of the team.

The main function of paper is informational. It consolidates all actions aimed at receiving monetary remuneration by employees for their work in any of its forms and manifestations.

If the enterprise is large, has branches, this document may consist of hundreds of pages. In this case, its structural division into volumes is carried out.

The paper determines the legality of entering labor costs into tax items, while the absence of such a document will reduce by an order of magnitude chances in the event of disputes with tax authorities prove them right in controversial issues. For example, in the reduction of the base rate for the collection of income or premium tax.

Taking into account these and other advantages that this act gives, administrations, as a rule, are interested in its existence and do not spare the resources and time spent on its creation.

The employer, relying on the points of the document, uses the procedure for settlements with the team prescribed in it in such a way that the application of the policy of unfair distribution of the fund wages between staff units becomes impossible. The principle of objective encouragement and legal justification of all forms of remuneration for each individual employee is working.

The presence of a provision does not make much sense only if all the principles of payroll are spelled out in detail in the labor agreement between the employee and the employer, with a description of all the nuances and force majeure circumstances of the labor process.

Legally, punishment for the absence of an act or the procedure for its preparation is not provided. What will be its form depends on the specifics of production and the wishes of the manager.

This provision should be developed taking into account the specifics of working conditions production activities, procedure and methods of payment of material accruals to employees.

The act should be classified as an internal legal normative document. It is approved by the administration of the company with the mandatory participation of the director and chief accountant.

In the development and drafting of the main provisions of the provision should take part the following persons:

• company director;
• representative of the accounting or settlement department;
• employee legal service enterprises, if such a staff unit exists.

Features of combining salaries and bonuses

Regulatory framework of Russian legislation does not prohibit Consolidation of salaries and bonus accruals to employees. It is recommended to do it in a way that is acceptable, and most importantly, convenient for each specific organization.

Thus, at various enterprises one can observe multiple forms and options for drawing up a provision, which are based on the procedure for calculating material payments to employees.

It is possible to issue this document in the form of a basic manual that regulates only issues directly related to accruals for payment of work performed, according to the labor agreement.

At the same time, the main points regarding the procedure for bonuses are drawn up in a different provision. Accordingly, in this case, for each form of accrual, there should be accompanying internal acts.

A fairly popular step in the management policy of enterprises is adoption of a collective agreement- it describes in detail all the material nuances of bilateral relations in the aspect of the employee-employer.

If the directorate decides on a single document, its content should include points:

• term, form and procedure for payment of wages;
• personal responsibility of the head for the failure of the approved payment schedule;
• a table reflecting all types of surcharges;
• information about compensation charges;
• a table including allowances for force majeure, overtime;
• data on the form and amount of bonuses;
• column - other accruals and payments.

All items relating to bonuses and remuneration of employees must have legal background- With detailed description the accrual process and references to the regulatory legal acts of the state, on the basis of which the payments were made.

Information on wages and bonuses must be compiled in such a way that any regular worker Having familiarized himself with it, he was able to understand where the sum of money and bonus remuneration that he receives for his work comes from.

By the way, according to the Labor Code of the Russian Federation, this information should be transparent and open for review by all employees of the company.

Within the framework of the current Labor legislation, it is mandatory to include in the provision the following main points:

Tabular part of the position

All surcharges must be made in the appendices, designed in the form of tables. And although this requirement is not considered mandatory (the text form is also applicable), this method of submission more preferred.

The table where the calculations for surcharges are prescribed includes those cash that exist in the enterprise other than wages. For each of their types, the current interest rates are entered in the appropriate column - overtime, night, holidays.

AT column "Notes"(it is usually at the end) paint explanatory comments, for example, hours worked at night.

Compensation transfers are processed in the same way. Additions are entered under each category of payments indicating the amount in figures and words and a mathematical algorithm or formula, based on which this result was obtained.

For example, harmful conditions at work transferred to an employee at the time of his dismissal will depend on a number of factors, which are converted into the calculation algorithm.

A table including allowances is only necessary in situations where such a material financing arrangement takes place in this organization. For example, this is an allowance for years worked in one place. This paragraph implies a full explanation of the time frame during which this accrual is due and carried out.

Approximately in this way, other tables are compiled, the number of which is determined by the needs of production activities and the specifics of settlements with employees.

Need for an annual review

The document considered in this article can be accepted once and not have time limits on the validity period. labor law in this regard. no specific periods. However, in some cases, the need for revision still arises.

For example, an organization introduces new technologies, expands the scope of its activities. In such situations, it will certainly be necessary to attract new personnel, respectively, there will be professions for which it will be necessary to revise or re-adopt the procedure for calculating cash payments.

In the effectiveness of the document, as a rule, both sides of the process are interested- employees and administration of the enterprise. For this reason, it is extremely important to maintain them in working condition - timely revision, adoption of amendments.

In addition, the planned adjustment of the greetings to the general systematization of the internal document flow, since it is its main part, will simplify the control of the activities of both individual structures and the organization as a whole.

Keep track of the current state of the act - direct responsibility of the director of the enterprise. To accomplish this task, most often, a revision of the provision on material payments to employees is carried out.

The nuances of piecework pay

The regulation on the remuneration of employees should take into account following points concerning the specifics of financing this type of work:

All items that are indicated in the act and relate to this form of payment must be agreed upon at a general trade union meeting of the collective. This is enshrined in article 135 of the Civil Code of the Russian Federation.

Often there are situations when the size of the tariff size changes. In this case, an appropriate amendment is made to the current regulation and again submitted for general collective discussion.

Shelf life

Each internal document has its storage periods approved by the current legislative acts.

To improve the quality of understanding of all points organizational activities enterprises, the storage period for the provisions on remuneration of employees has been increased up to 75 years.

For proper preservation, in addition to the paper version, it is necessary to have electronic copy. It is important to understand that from a legal point of view, the calculation of the starting date of the specified period falls on January of the year, which follows the reporting period in which the clerical work was transferred to the archive department according to the situation.

If the regulated storage periods are violated through the fault of the company administration, it will be subject to penalties which are quite large in size.

What should be in the Payroll Regulations? The answer to the question is in this video.

The regulation on remuneration is an internal local act of the organization. The document also describes the remuneration for work, and also establishes the procedure for material incentives and incentives for employees.

The legitimacy of increasing tax expenditures by the amount of total wages depends on the situation. An employer who has not bothered to develop a document on remuneration runs the risk of not proving to tax inspectors the legitimacy of reducing the tax base for income tax or STS by the amount of surcharges and bonus payments to their subordinates.

General information about the document

The regulation on remuneration is not a mandatory document, since the main part of the norms enshrined in it is reflected in the rules on internal work schedule, in the performance agreement official duties, in the collective agreement, and also approved by the current Labor Code. In fact, the provision is an information paper that combines all of the above sources and the wage rules applied at the enterprise.

The document usually reflects the procedure for assigning and providing bonus payments, respectively, it can confirm the validity of these employer's expenses (important for taxation).

Concept and essence

The composition of wages includes not only or, but also various compensatory or incentive payments, the amount of which is regulated by applicable law. None of the regulations contains clear rules regarding the combination of provisions on remuneration and bonuses. Each manager can independently decide how his internal documents should look.

Based on the analysis of chapters 20 and 21 of the Labor Code of the Russian Federation, it can be concluded that when drawing up a regulation on remuneration, one should start from the following main issues:

1. 1. General requirements for a subordinate when calculating monthly payment. The position may be based on general requirements, so on special conditions associated with the category, qualification level or experience of the employee.
   2. The applied wage system (, etc.).

1. Minimum wage.
2. limit value .
3. Remuneration rules related to the specifics of the enterprise (part-time employment or replacement of a temporarily absent employee, etc.).
4. individual specialists, depending on the work function performed, etc.
5. The procedure and term for the provision of regular income.

In a special place is the premium financial incentives for specialists. Article 144 of the Labor Code of the Russian Federation allows the head of the institution to independently determine allowances and bonuses for subordinates, taking into account the opinion of the representative of the employees.

Regulatory regulation

When drawing up a regulation on remuneration, the employer must be guided by the norms of the Labor legislation:

1. Art. 131 of the Labor Code of the Russian Federation- monthly salary is provided in monetary terms, and if there is a written wish of a subordinate, up to 20% can be replaced by an equivalent product.
2. Art. 133.1 of the Labor Code of the Russian Federation establishes the condition that the minimum income cannot be lower than the minimum wage in force in a particular region.
3. Art. 134 Labor Code of the Russian Federation reflects the requirement for in line with the inflation rate and the increase in value necessary goods and services.
4. Art. 136 Labor Code of the Russian Federation: the place and term of providing monthly income must be reflected in the collective agreement, while the maximum distance between payments cannot exceed 15 days.

The procedure for determining monthly income and bonus payments usually depends on the complexity of the work, the conditions and intensity of work, the quality of the duties performed, etc.

Attention: the minimum wage is an established monetary value, less than which the employer does not have the right to pay any of his subordinates, but the salary of a specialist may be inferior to this value.

Drafting a salary statement

The regulation governing the procedure for appointing and paying wages is an internal local act of almost every enterprise. In accordance with Art. 135 of the Labor Code of the Russian Federation, the form ready for approval must be agreed with the representative body of employees.

By whom and for whom is it developed

The development and correction of the document is the responsibility of an economist or accountant (depending on the size of the enterprise). If the company assumes the presence of a lawyer, then the specialist must also take part in the preparation, because the regulation on remuneration that does not comply with the current regulatory framework, during the audit, it may be invalidated, therefore, the controllers will not allow it to be used and will apply penalties to the manager.

Only the director has the right to approve the position, like any other internal document of the company, on whose will the frequency and magnitude of various additional payments and allowances, as well as the regularity of wage indexation, depend. The correct completion of the procedure involves the involvement of the trade union committee, which will be able to assess, observe and defend the interests of workers.

Structure and form

The salary statement usually includes:

1. General provisions- a section that reflects information on the applicable regulations underlying the calculation of monthly income, as well as on the list of employees covered by this document.
2. Wages. It contains information on the procedure for accrual, on the period of provision, on the minimum possible amount of regular income, on the wage system used (time-based, piecework or combined), on the methods of generating earnings for individual groups of specialists (for example, workers in harmful conditions), on tariff rate and even on the maximum percentage of the replacement of wages in kind.
3. Premium payouts. The current legislation allows the employer to establish various kinds of allowances for their subordinates. The main condition is that the amount of the total amount for the month should not be less than the minimum wage.
4. Special conditions. The section may include information on the full list of additional payments due to employees, for example, for the existing category, for processing or going out after hours. Here you can also describe the procedure for paying vacation, sick leave or providing lump sum payment timed to take a well-deserved rest.
5. Conclusion. Without this part, the entire provision may lose legal force, since it is here that the compilers are indicated, as well as the start time and period of validity of the document.

Interior local act approved by the head, and then provided to subordinates for review against signature.

Sample

At the legislative level, the exact form of the Regulation on remuneration is not defined, so the employer can develop his own local act. The approval of the document requires the issuance of a separate order announcing the entry into force of the provision. In this case, you need to remember the following rules:

1. For registration, use the printed form. The document must be signed by the head and confirmed by the seal of the institution.
2. The content of the sections cannot differ from the current labor law. The presence of contradictions can result in penalties.

If the leader encourages his subordinates various types premiums, it is advisable to create a separate provision on the procedure for assigning incentive payments.

An example of a pay clause can be downloaded for free.

Sample payroll statement

1. General Provisions

1.1. This Regulation has been developed in accordance with the current legislation Russian Federation and provides for the procedure and conditions for remuneration, the procedure for spending funds for remuneration, a system of material incentives and incentives for Employees of Alpha LLC (hereinafter referred to as the Organization). The Regulation aims to increase the motivation for the work of the Organization's personnel, ensure the material interest of Employees in improving the qualitative and quantitative results of labor: the fulfillment of planned targets, reducing the cost of producing a unit of output (work, services), improving technological processes, creative and responsible attitude to work.

1.2. This Regulation applies to persons hired in accordance with the administrative acts of the head of the Organization (hereinafter referred to as the Employer) and carrying out labor activity on the basis of employment contracts concluded with them (hereinafter referred to as Employees).

This Regulation applies equally to Employees working on a part-time basis (external or internal).

1.3. In this Regulation, remuneration means money paid to Employees for the performance of their labor function, including compensatory, incentive and incentive payments made to Employees in accordance with the labor legislation of the Russian Federation, this Regulation, labor contracts, other local regulations of the Employer.

At the written request of the Employee, remuneration may be made in other forms that do not contradict the legislation of the Russian Federation. At the same time, the share of wages paid in non-monetary form should not exceed 20 percent of the total amount of wages.

1.4. The remuneration of the Organization's Employees includes: - wages, consisting of a salary (official salary), as well as additional payments and allowances for special working conditions ( hard work, work with harmful and (or) dangerous and other special working conditions), as well as for working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside normal working hours, at night, weekends and non-working holidays, etc.); - incentive and incentive payments for the proper performance of labor duties, made in accordance with this Regulation and the Regulation on bonuses.

2. Wage system

2.1. The system of remuneration in this Regulation refers to the method of calculating the amount of remuneration payable to Employees for the performance of their labor duties.

2.2. The Organization establishes a time-based bonus system of remuneration, unless otherwise provided by the employment contract with the Employee.

2.3. The time-bonus system of remuneration provides that the amount of the Employee's salary depends on the hours actually worked, the accounting of which is kept in accordance with the timesheets. At the same time, along with salary Employees are paid financial incentives for the performance labor functions subject to their compliance with the bonus conditions provided for by these Regulations and the Regulations on bonuses.

2.4. The monthly remuneration of the Employees of the Organization consists of fixed and variable parts.

The permanent part of the remuneration is a guaranteed monetary reward for the fulfillment by the Employee of the labor duties assigned to him. The permanent part of the salary is the salary (official salary) according to the current staffing table. The variable part of the remuneration is bonuses, as well as allowances and additional payments for working conditions that deviate from normal.

3. Salary (official salary)

3.1. The salary (official salary) in this Regulation is understood as a fixed amount of remuneration of the Employee for the fulfillment of labor norms or labor duties of a certain complexity per month.

3.2. The amount of the salary (official salary) of the Employee is set in employment contract.

3.3. The amount of salary (official salary) (excluding additional payments, allowances, bonuses and other incentive payments) of an Employee who has fully worked out the norm of working hours cannot be lower than established by federal law minimum size wages.

3.4. The size of the salary (official salary) may be increased by the decision of the Employer. An increase in salary (official salary) is issued by order (instruction) of the head of the Organization and additional agreement to the employment contract with the relevant Employee.

4. Surcharges

4.1. The following additional payments are established for the employees of the Organization: – for overtime work; - for work on weekends and holidays; - for night shift work; – for the performance of the duties of a temporarily absent Employee; - for combining professions (positions).

4.2. In this Regulation, overtime means work performed by the Employee on the initiative of the Employer outside the established working hours, daily work(shifts), with the summarized accounting of working time - in excess of the normal number of working hours for the accounting period.

For overtime work, the Employees are paid additional payments: – for the first two hours overtime– in the amount of 150 percent of the hourly rate; – for subsequent hours of overtime work – in the amount of 200 percent of the hourly rate.

These additional payments are not made to Employees who have an irregular working day.

4.3. For work on weekends and holidays Employees with time wages are given additional payments: - in the amount of 100 percent of the hourly rate - if work on a weekend or holiday was carried out within the monthly norm of working time; - in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was performed in excess of the monthly norm of working time.

4.4. For the purposes of this Regulation, night work means work from 10 p.m. to 6 a.m.

For night shift work Employees with hourly wages are subject to additional payments in the amount of 40 percent of the hourly rate.

4.5. For the performance of the duties of a temporarily absent Employee, an additional payment in the amount of 50 percent of the salary (official salary) for the main job is established.

The specified additional payment is paid during the entire period of fulfillment of the duties of the temporarily absent Employee.

4.6. For combining professions (positions), an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of combining professions (positions).

4.7. The accrual and payment of additional payments listed in clauses 4.2–4.6 of these Regulations are made monthly in accordance with the timesheets.

4.8. The calculation of the hourly rate is made by dividing the amount of wages accrued in the billing period by the number of working days in this period according to the five-day working week calendar and by 8 hours (the length of the working day).

4.9. The total amount of additional payments established for the Employee is not limited to the maximum amount.

4.10. At the request of the Employee, instead of the above surcharges, he may be provided with additional days of rest.

5. Surcharges

5.1. The employees of the Organization are given the following types of salary bonuses: - for long-term work experience in the Organization; - for the intensity, intensity of labor; - for use at work foreign language; - for excellence.

5.2. For a long period of service, the Employee is given a bonus to the salary (official salary) in the amount of 10 percent of the salary (official salary).

In this Regulation long experience work is considered to be work in the Organization for more than 10 years.

5.3. For the intensity, intensity of work, the Employee is given a bonus in the amount of up to 20 percent of the salary (official salary).

Specific amounts of allowances are established by order (instruction) of the head of the Organization.

5.4. For the use of a foreign language in the work of the Employee, an allowance is set in the amount of 15 percent of the salary (official salary).

The specified allowance is established for Employees in whose labor obligations includes contacts with foreign partners or work with foreign literature.

5.5. Drivers of the Organization are given a premium for classiness in the amount of up to 10 percent of their official salary.

The specific amount of the allowance is established by order (instruction) of the head of the Organization.

6. Bonus

6.1. Employees of the Organization who positions, current and one-time (one-time) bonuses are established.

6.2. Current bonuses are paid based on the results of work for a month or another reporting period in accordance with the Regulations on Bonuses.

6.3. Current bonuses are calculated based on the salary accrued to the Employee for the reporting period (official salary), bonuses and additional payments to it in accordance with these Regulations.

6.4. Bonuses are not accrued to Employees who have disciplinary sanctions for: - absenteeism (absence from the workplace without good reason more than 4 consecutive hours during the working day); - appearing at work in a state of alcoholic, toxic or other drug intoxication; - being late to the beginning of the working day without warning the immediate supervisor; - failure to comply with the instructions of the head; - failure to perform or improper performance of the duties assigned to the Employee.

The Employer has the right to prematurely withdraw from the Employee disciplinary action on their own initiative, at the request of the Employee or at the request of his immediate supervisor.

The specified order is made out by the order of the head of the Organization.

6.5. One-time (one-time) bonuses are paid: – in connection with professional holidays, according to the results of work for the year - at the expense of the profit of the Organization; - in other cases provided for by the Regulations on bonuses - from the payroll fund.

6.6. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization, depending on the performance of each Employee.

6.7. The amount of one-time (one-time) premiums is not limited by the maximum amount.

7. Financial assistance

7.1. In this Regulation, material assistance means assistance (in cash or material form) provided to the Employees of the Organization in connection with the onset of emergency circumstances.

7.2. The following circumstances are considered extraordinary: - the death of a husband, wife, son, daughter, father, mother, brother, sister; – causing significant damage to the Employee’s home due to fire, flood and other emergencies; – injury or other harm to the health of the Employee.

The employer may recognize other circumstances as extraordinary.

7.3. Financial assistance is paid out of net profit Organizations on the basis of an order (instruction) of the head of the Organization on the personal application of the Employee.

7.4. The provision of material assistance is carried out upon submission by the Employee of documents confirming the onset of emergency circumstances.

8. Calculation and payment of wages

8.1. Wages are accrued to Employees in the amount and in the manner prescribed by this Regulation.

8.2. The basis for payroll are: staffing, employment contract, time sheet and orders approved by the head of the Organization.

8.3. Timesheets are filled out and signed by supervisors structural divisions. The HR manager approves the timesheet.

8.4. Employees who have worked part-time, wages are accrued for the time actually worked.

8.5. The determination of wages for the main and combined positions (types of work), as well as for the position held in combination, is carried out separately for each of the positions (type of work).

8.6. Wages are paid to Employees at the cash desk of the Organization or transferred to the bank account specified by the Employee on the terms stipulated by the employment contract.

8.7. Before the payment of wages, each Employee is issued a payslip indicating the components of wages due to him for the relevant period, indicating the amount and reasons for the deductions made, as well as the total amount of money to be paid.

8.8. Payment of wages for the current month is made twice a month: on the 20th day of the billing month (for the first half of the month - advance payment in the amount of 50% of the salary) and on the 5th day of the month following the billing month (final payment for the month).

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

8.10. If the Employee fails to perform official duties through 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.

In case of failure to perform official duties for reasons beyond the control of the parties to the employment contract, the Employee retains at least two-thirds of the salary (official salary).

In case of failure to perform official duties due to the fault of the Employee, payment of salary (official salary) is made in accordance with the amount of work performed.

8.11. Downtime due to the fault of the Employer, if the Employee warned the Employer in writing about the beginning of downtime, is paid in the amount of at least two thirds of the average salary of the Employee.

Downtime for reasons beyond the control of the parties to the employment contract, if the Employee warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the salary (official salary).

Downtime due to the fault of the Employee is not paid.

8.12. Deductions from the Employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, as well as at the request of the Employee.

8.13. Amounts of wages, compensations, other payments not received within the established period are subject to deposit.

8.14. Certificates of the amount of wages, accruals and deductions from it are issued only personally to the Employee.

8.15. Payment for leave to Employees is made no later than three days before its start.

8.16. Upon termination of the employment contract, the final settlement of the wages due to the Employee is made on the last day of work. 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 Employee submits a request for payment.

In the event of a dispute about the amounts due to the Employee upon dismissal, the Employee shall be paid an amount not disputed by the Employer within the period specified above.

8.17. In the event of the death of an Employee, wages not received by him are issued to members of his family or a person who was dependent on the deceased, no later than one week from the date of submission of documents certifying the death of the Employee to the Organization.

9.1. The salary of the Employee is indexed in connection with the growth of consumer prices for goods and services.

9.2. At the end of each quarter, the Employer increases the salaries of employees in accordance with the consumer price growth index, determined on the basis of Rosstat data.

9.3. The salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.

10. Responsibility of the Employer

10.1. For the delay in payment of wages, the Employer is liable in accordance with the legislation of the Russian Federation.

10.2. In the event of a delay in the payment of wages for a period of more than 15 days, the Employee has the right, by notifying the Employer in writing, to suspend work for the entire period until the payment of the delayed amount. The specified suspension of work is considered forced absenteeism, while the Employee retains the position and salary (official salary).

• Motivation, Incentives and Remuneration

1 -1

The regulation on remuneration is called a local regulatory act approved by the head of the company. Its main task is to show the structure of calculations and payment of salaries.

It is not surprising that the provision on bonuses is also a local normative act, but it gives the employer the right to determine all kinds of payments like bonuses, allowances (what does the sample look like?).

Watch a video about what the payroll is:

Is it necessary to compose?

There is no need for this document, unless all payments to employees are detailed in employment contracts, individually or collectively, or else, all payments to each employee are subject to certain conditions, without exceptions in the form of overtime work, or according to public holidays and weekends. If such a situation has arisen, the situation can not be done.

The legislation of Russia does not include a mandatory requirement for a provision on the remuneration of any employer. There are no mandatory settings for the design of the document. So, there is also a somewhat free form of the document, if there is one.

Combine with a paper on bonuses to employees or not?

Due to the lack of an unconditional demand for a position, each company may have its own version of writing a document on cash settlements and payment of money to employees.

For example, some agreed to prescribe an individual provision on remuneration and another document on the provision on bonuses.

And there are those who manage only with a collective agreement, which sets out a list of the required concepts of wage controversy.

What should be taken into account when writing?

The nuances of the tabular type of presentation

In tabular form, at will, it is possible to issue bonuses, compensations, additional payments. This method is usually included for easier perception of information. The tabular document “Surcharges” lists all possible salary supplements in a given company (from overtime, night work, holidays, etc.).

Each individual table covers specific interest rates. It is also possible to make notes of a tabular type, where explanations will be written (time, which is designated as a night shift, its duration).

"Surcharges" are added only when the employer allows surplus payments to the salary. Other tables are compiled in a similar way.

Does it need to be rewritten annually?

The established regulation on remuneration can be written and discussed only once and for all the time, without a deadline, since the legislation does not give any recommendations on the timing of this type of document.

It really needs to be positioned every year in a situation where an employer is trying off the beaten path to attract new workers, motivate old ones, allowing them to acquire new skills.

And also look at your work from a different point of view, get a wider range of opportunities and rekindle interest in them. Here it is required to update or attribute additions to valid COTs.

So, the regulation on remuneration is not a mandatory document, but only a convenient addition that this or that company has the right to draw up. It is not necessary to combine the two provisions because they are unnecessary.

Having information about the approximate structure and form of filling out the provision and the optionality of amendments and its annual compilation, you can increase the efficiency of your work processes by several times.

Regulation on remuneration - an internal regulatory act of the organization, which indicates complete information on wages. We'll show you how to make it.

The regulation on remuneration and material incentives fixes the main characteristics of the remuneration of employees:

• payroll system;
• methods of material incentives;
• types of premiums;
• statutory deductions;
• substantiation of the accounting of salary expenses in tax expenses;
• special conditions.

In other words, this document regulates how employees are paid in a particular organization.

Is a document required?

The legislation does not establish the obligation to draw up a Regulation on the remuneration of employees. But at the first tax audit, the employer understands its importance.

It is this document, if it exists, that makes it possible to prove the legitimacy of reducing the tax base for income tax or STS. And any institution is interested in this action.

From the employee's point of view, the availability of such information makes the system of remuneration and rewards more transparent. This ensures the attractiveness of the organization as an employer and prevents a shortage of personnel.

Is it possible to do without

The GIT will not be able to punish an enterprise if it does not have a Regulation on remuneration for 2020: no new rules or penalties have been established for this. Sometimes its development is redundant:

• if all working conditions are fixed in the employment contract or collective agreement;
• if all employees work under normal conditions and the possibility of deviations from working conditions is excluded (no one is ever involved in work on holidays, weekends, night time).

How to enter a position

The management is engaged in the development of a local regulatory act. But the sole executive body does not have the right to adopt the Regulations on wages and bonuses for employees. In accordance with article 135 of the Labor Code of the Russian Federation, any internal regulatory documentation affecting wages must be approved by the trade union (of course, if it is at the enterprise)

If there is no such body in the company, accordingly, there is no need to approve the Payment Regulations.

When a compromise is reached, the leader issues an order. In it he reflects:

• the fact of approval of the document, its name may vary (on payment, on bonuses, on the motivation system, on incentives for work);
• the need to familiarize all employees with it (in accordance with Article 22 of the Labor Code of the Russian Federation);
• the obligation to familiarize newly hired employees with it before signing the contract (in accordance with Article 68 of the Labor Code of the Russian Federation);
• responsible;
• execution control.

From the date specified in the order, the Regulations on wages come into force. It is signed either by the head (for example, the general director), or by a person with the appropriate authority - by proxy. So, you should make sure that the latter is valid at the time of signing.

Familiarization of all employees under signature with the Regulation on remuneration, introduced again or already existing at the enterprise, is mandatory. There are several ways to do it right:

• draw up a special familiarization sheet, under which all employees will sign;
• start a special journal to record the fact of familiarization with internal regulations and make appropriate entries with the signatures of employees in it;
• for newly hired employees, the fact of familiarization may be indicated in the employment contract.

What to include in the provision

Usually the number of points depends on the number of wage systems used, additional payments and other specifics of a particular organization. Sometimes the consideration of individual issues is taken out in separate sections (for example, “Payment systems” are not considered in “ General Provisions”, and separately from them, as a separate part), or are listed in the water part - this option illustrates a sample provision on remuneration and bonuses for employees.

The legislation does not contain a strict form for this case. The standard document includes the following sections:

1. General provisions. Here they indicate how wages are paid, wages are calculated, how the size is regulated, how the salary is determined, on which its amount depends. Also in the General Provisions it is worth considering such important issues as working hours, existing rates, currency of payments, deductions from payment.
2. Surcharges. This section contains the procedure for assigning additional payments, their types, possible and maximum amounts.
3. Bonuses for successful work, effective performance of duties. Here it is necessary to describe when and in what amount the manager undertakes to pay bonuses, grounds for promotion, nuances for different categories of employees. If the company has a separate document regulating the issues of bonuses, it is enough to refer to it.
4. Compensation.
5. Allowances.
6. The amount and cases of payment of material assistance.
7. The procedure for indexation or the actual content of salaries, which, according to the Labor Code of the Russian Federation, is an obligation, and not the right of the employer. Moreover, the development of a local regulatory act on the procedure for increasing the real content of earnings is mandatory, in accordance with judicial practice and explanations of Rostrud. There are different ways to index wages. Traditionally, a certain exact coefficient is used, but approval of the use of any other method is also allowed, for example, taking into account financial results enterprise activities. The legislator in Art. 134 of the Labor Code of the Russian Federation obliges the employer to ensure an increase in earnings in the event of changes in consumer prices. Thus, there is no direct dependence on the inflation rate.
8. Other payments. This is usually referred to as severance pay.
9. Employer's responsibility. This refers to the protection of the rights of the worker in case of delay or non-payment of wages.

Approximate regulation on the remuneration of employees budget institutions for 2020 will be much more voluminous than for a trading company. The salary of a government worker is a complex system, and all its components should be described in detail.

Types of cash incentives

The regulation includes an important section on monetary incentives for employees. It must indicate all the current types of compensation and allowances with a specific indication of their amounts and the procedure for payment (in which cases they are applied and in what amount). The reward system may also include the provision of free tours, tickets, etc. - then information about this is included in the document. In the "Material Assistance" section, you must specify a complete list of cases when the administration provides financial support to its employees. This list usually includes: the birth of a child, the loss of a close relative, marriage. You can also talk about the case of individual assistance based on specific circumstances.

Additional items are added as desired. If you decide to use the 2020 employee remuneration clause prepared by experts, you should carefully double-check it for compliance with the procedures of your organization and rework it: for example, some allowances are provided, but some are not. Some set a limit on the total amount of co-payments, others do not limit them.

It is necessary to indicate the specific amount of material assistance or the method of its determination. For example, the director sets it own decision in a separate order based on the presentation of the immediate supervisor of the employee. Also in this paragraph, it is separately indicated whether the amount of material assistance will be taken into account when calculating average earnings.

Changes and storage

All changes are made by order of the management. It is drawn up according to the same rules as in the case of approval. It must contain the following information:

• the name and date of entry into force of the document to which adjustments are made;
• list of items to be changed;
• new wording;
• obligation to familiarize employees with innovations;
• responsible.

If the changes affect the amount of wages, then each employee is warned about them personally. Notifications are sent out 2 months in advance.

Although it is about internal normative act, the period of its storage is strictly regulated. According to the Order of the Ministry of Culture dated August 25, 2010 No. 55, the Regulation on wages belongs to category No. 4 - documents related to accounting and reporting, not labor relations as it seems at first glance. The organization is obliged to store it for five years after replacing it with a new one.