Salary is calculated per unit of time (hour, day, month). A special indicator is used in the calculation - the tariff rate, which depends on the level of professionalism of the employee and the industry.
Definition
The tariff rate is a cash payment to an employee for completing tasks of a certain complexity in a timely manner. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive, provided that all duties are fulfilled. At the enterprise, wage rates, wage scales and staffing tables can be developed, based on which the employee's salary is determined. The rules by which the calculation is carried out are presented in labor legislation.
How to calculate your salary?
First of all, you need to familiarize yourself with the tariff and qualification reference book of a particular industry in order to find out the size of the tariff rate, the number of categories provided, and the presence of additional payments. The formula for the calculation is as follows:
- Bet \u003d Bet of the 1st category x Increasing coefficient.
In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The hourly wage rate of an employee is necessarily used when calculating wages:
- in dangerous, difficult and harmful conditions;
- for excess production;
- on night shifts;
- on weekends.
It is calculated by dividing the salary by the number of hours worked per month (or the average number of hours worked per year). The exact calculation algorithm is spelled out in the Collective Agreement.
Payment schemes
The wage system is the ratio of the measure of labor and remuneration for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.
Time system
With a time-based system, normative tasks are developed, the amount of time required to complete them is established. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.
Example 1
The hourly wage rate for a worker is 75 rubles. For a month, he worked 160 hours at a rate of 168 hours. The employee's salary is: 75 x 160 \u003d 12 thousand rubles.
Information for calculations is taken from the "Timesheet" and the employee's personal card. Most often, the hourly rate is used in calculating the remuneration of industrial workers, and monthly salaries are established for specialists and managers.
Example 2
An accountant in the organization has a salary of 15 thousand rubles. For a month he worked 17 days out of the set 20. His salary is: 15,000: 20 X 17 \u003d 12.75 thousand rubles.
Forms of payment are established:
- Simple time-based - provides for payment for the amount of time spent on the task.
- Time-bonus system - provides additional payments for product quality.
Piecework wage system
The amount of the salary may depend on the number of products manufactured. In this case, the rates are determined by multiplying the rate by grade and the output rate. Let's consider in more detail the forms of remuneration.
Direct piecework
In this system, the salary is directly proportional to the number of manufactured products based on the established rates. The calculation procedure will depend on the type of rate.
Example 3
The locksmith's tariff rate is 180 rubles / hour at a production rate of 3 pcs / hour. 480 parts were produced in a month. Salary: 180: 3 x 480 \u003d 28.8 thousand rubles.
Example 4
The turner's tariff rate is 100 rubles / hour at a time rate of 1 hour / piece. In a month, 150 parts were manufactured. Salary: (100: 1) x 150 \u003d 15 thousand rubles.
Similar calculation schemes can be applied not only to a specific employee, but also to the brigade as a whole.
Example 5
The team, which includes three workers, completed the specified amount of work in 360 hours. Under the terms of the contract, she is entitled to a payment of 16 thousand rubles. The rates for team members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rubles):
Alexandrov: 60 x 100 \u003d 6000.
Ravens: 45 x 120 \u003d 5400.
Karpov: 45 x 140 \u003d 6300.
The salary of the entire brigade is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual wages of workers are shown in the following table.
Piece-bonus system
This scheme provides for bonuses for production in excess of the established rate. Such additional payments are considered part of the actual earnings and are set in relation to the salary.
Example 6
The worker fulfilled the quota by 110%. According to piece-rate estimates, his salary is 6 thousand rubles. The regulation on bonuses provides for a remuneration in excess of the norm in the amount of 10% of the salary. The calculation will be as follows:
6000 x 0.1 \u003d 600 rubles. - premium.
6000 + 600 \u003d 6600 rubles. - accrued salary.
The salary of employees servicing the equipment is calculated according to indirect piece rates and depends on the number of manufactured products.
Chord system
In this case, the timing of the work package is estimated. The size of the salary depends on the calculation of each type of work and the total amount of payments. The system provides bonuses for early completion of the task. It is used to calculate the salaries of employees involved in the elimination of the consequences of accidents and other urgent tasks.
Example 7
The worker fulfilled the quota by 110%. According to piece-rate estimates, his salary is 6 thousand rubles. According to the "Regulations on bonuses", for the work in excess of the norm, a remuneration of 150% of the salary is provided. Payment:
(6 x (1.1-1): 1) x 1.5 \u003d 0.9 thousand rubles. - premium.
6 + 0.9 \u003d 6.9 thousand rubles. - accrued salary.
Combined systems
The considered systems of remuneration depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered systems of remuneration are differentiated depending on the quality of the manufactured products, that is, combined systems are used. For example, the wage rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries for differentiated systems, the following are used:
- Tariff reference books of professions.
- Qualification characteristics.
- Workplace Assessment Act.
- Tariff rate.
- Tariff grid.
- Ratios of payment of allowances.
"Unified qualification reference book of positions and salaries"
The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the "Unified Job Directory" (TSA). It presents job characteristics and skill level requirements. It is used for billing work and assigning categories to workers.
The reference book presents tariff rates per unit of time, depending on the category of the worker.
The rate of the 1st category is the remuneration for labor of lower qualifications. Its size cannot be lower than the minimum wage, and the multiplying factor is "1". Calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by the regional coefficients of surcharges and allowances, are grouped into a tariff scale.
Incentive payments
The additional payment is monetary compensation for non-standard working hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:
- for work on the day off;
- overtime and night work;
- multi-shift mode;
- combination of positions;
- an increase in the volume of work, etc.
To calculate each type of additional payments, an algorithm must be developed for determining deviations of actual working conditions from standard ones. That is, it is necessary to prescribe in the employment contract the working hours at night, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the premium and make payments.
Salary for officials is always considered the main criterion when choosing a job... Its size can depend on many factors.
What it is
Salary is called fixed wage, 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 an employee of the organization in any case and subject to zero labor results. This constant value, that is, the salary, is indicated in the employment agreement with the official. When salary adjustments need to be made, additional agreements are drawn up and signed by both parties.
Business leaders can easily confuse and confuse workers, not finding differences in salary and rate. Both options are undoubtedly refer to wages.
But in this issue it is necessary to understand about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks can be added to the salary. The employer is obliged to own the terms regarding wages.
There are several types: tariff-free, tariff and mixed. The listed options are subdivided into piece-rate and time-based salaries.
In the first case, the result of labor activity is assessed according to the production rate, at which it is possible to objectively assess the performance indicators, by establishing, for example, production rates. With the time-based type, wages are calculated in accordance with the qualifications of the official and the time spent on the work.
For both cases, different systems for calculating personnel salaries have been adopted, according to characteristics and factors that are important for production efficiency. Consequently, the amount of wages has direct dependence with the results of the 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 cooperationrendered in order to carry out the production process according to the results produced.
The procedure for calculating wages is always most convenient if it is simple and straightforward... Each head of the organization strives for the maximum results of his own activities, so he must be able to correctly compare the time and effort spent with the amount of reimbursable financial resources, in the form of wages.
Official salary scheme
The salary scheme is called the 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.
This scheme has common features with past administrative and planned economic policies. At that time, the salaries of managers, experts and other positions were approved by the state and were centralized.
At the moment only municipal and state companies apply the salary scheme for payroll. The rest of the organizations use staffing tables.
Calculation procedure
To correctly calculate the amount of remuneration of an official, the employer must take into account following conditions:
- income tax is deducted from the employee's funds, but deductions to the insurance fund are transferred from the account of the head of the company;
- the worker is entitled to an advance payment;
- the employee may be obliged to pay child support or other payments in accordance with the writ of execution;
- salary of employees consists of additional allowances, coefficients, bonuses, compensations and other payments.
Payment simple monthly wages working personnel are produced according to the formula:
Zm.pov. \u003d See / Tpl. * TF.
The monthly salary rate is divided by the number of work shifts in the calculated month and multiplied by the number of days actually worked by the employee.
Hourly wages Is the product of the employee's hourly wage rate by the hours worked by him relative to the billing period.
Zpov. \u003d Count. * TF.
Example: An employee of the company was assigned a monthly salary equal to 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.
He worked full time in August, but in September was on unpaid leave from 9 to 13 due to family circumstances.
In this case, the amount of his salary for the entire 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 amount 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 sum will turn out: 56 136.36 rubles.
Salaries are usually paid to employees 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 calculated. 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 entitled to receive the remaining amount, which is constant or dependent on the actually worked shifts, hours or the number of work tasks completed.
- For the first and second weeks of the month... The monthly salary is calculated in two parts: in the first and second half. The time worked in fact or the volume of labor activity in periods equal to two weeks are taken as a 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 these days. This method must be specified in the labor or collective agreement.
Influence of the regional 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... This rule is not supported by one general normative act, and each subject has its own specific order.
The addition of the regional coefficient is provided not to the salary, but to the actual wages, from the amount of which personal income tax has not yet been deducted.
The calculation of the salary in certain areas with special working conditions is made by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, sick leave and material assistance. Then the result of this operation is multiplied by the district coefficient.
Employee receiving salary very often wants to make sure the calculations are correct... This can be done using a payroll sheet, which contains information on all the main operations related to the determination of wages and its calculation.
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 checking the result.
Thanks to these calculations, you can identify the error of the 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 people assume that the terms salary and rate are the same. But the rate is called the total salary when tax deductions are not taken into account, but premiums, coefficients and allowances are included.
In this case, the employee clearly presents own income.
The scheme in the form of piecework and hourly wages of an employee is characterized by its pros and cons on the part of the head of the organization and the employee. TO advantages this system can be attributed:
- motivation for high work results;
- flexible and efficient approach to payroll expenses.
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 personnel every month than to check the relevance of the 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 predict in advance the expected costs for a long time, due to the difficulty in calculating wages for the coming months.
Often, wages are lowered due to a seasonal decline in successful performance. But it can be, on the contrary, increased with good labor results.
See the video for more information on the differences.
Features for the soldier
Salaries of these categories of persons include the official part and the amount, in accordance with the rank to the salaries by position and by rank. For military personnel on a contract basis, the income tax corresponds to civilians and is equal to 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:
- The salary according to the rank is added to the salary according to the position.
- Add payments related to length of service, place of service and others.
- Deduct the appropriate tax deductions for specific military personnel.
So, the salary of an employee every month may differ in monetary terms. But all changes in wages must be supported by an order or an additional agreement to the employment contract. Otherwise, the employer, changing the salary, will act illegally.
Which is better - a stable salary or a job for interest? The answer to the question is in this video.
How to calculate salary based on salary an ordinary employee who wants to double-check the calculations of the accounting department? When applying for a job, a salary is negotiated, but besides it, when calculating wages for a month, coefficients, the number of days worked and other factors that can affect its final size are taken into account. We will talk about them in the article.
What you need to know to calculate wages correctly
When applying for a job, the applicant must negotiate the amount of the salary with the employer. And when the employee hears the amount, he does not think that in reality the payments will be different. The amount that is negotiated upon employment is a salary (a fixed amount of remuneration). It will be displayed in the employment contract. But how much an employee will get his hands on depends on many factors.
Here's what to take into account:
- Income tax is deducted from the employee's funds, while the employer makes insurance contributions from his own funds.
- An employee can receive an advance payment.
- An employee may have obligations to pay alimony or other payments under orders of execution.
- An employee's salary may be subject to allowances, coefficients, bonuses and other additional payments may be accrued to him.
All these factors either increase the salary on hand, or decrease it. Forgetting about them, it is impossible to correctly calculate the amount payable.
What payroll formula can be applied
The simplest payroll formula includes only 3 points:
- the size of the salary;
- number of days worked;
- income tax.
If we assume that the employee does not have to make any payments and no additional payments are made to him, then the salary is calculated as follows:
1. Salary is divided by the number of working days of the month, then multiplied by the number of days worked.
2. Income tax is deducted from the amount received (in Russia, personal income tax is 13%).
Let's look at an example. The employee's salary is 30,000 rubles. There are 23 working days in the worked month. The employee took 3 days without pay to resolve personal issues, therefore, he worked 20 days a month. The salary calculation looks like this:
30,000 / 23 × 20 \u003d 26,086.96 rubles (wages before personal income tax);
26,086.96 - 13% \u003d 22,695.65 rubles (hand wages).
But in practice, there are almost no such simple calculations. Employees are paid bonuses, bonuses and compensations. Suppose an employee is paid a bonus in the amount of 25% of the salary in addition to the salary of 30,000 rubles every month. And he worked only 20 days instead of the prescribed 23 working days a month. Then the calculation will look like this:
Salary + bonus (30,000 + 7,500) \u003d 37,500 rubles (monthly salary);
37,500 / 23 × 20 \u003d 32,608.70 rubles (wages for hours worked without deducting personal income tax);
32,608.70 - 13% \u003d 28,369.57 rubles (hand wages).
In cases where an employee is entitled to a tax deduction, the tax amount is calculated first, and then it is deducted from the salary. For example, the salary is 30,000 rubles. The employee worked all the days. He is entitled to a tax deduction of 800 rubles. The calculation will look like this:
30,000 - 800 \u003d 29,200 × 13% \u003d 3 796 rubles (personal income tax after applying the tax deduction);
30,000 - 3,796 \u003d 26,200 rubles (hand wages).
Calculating your paycheck can seem like a daunting task. But once you understand its algorithm, and with the next calculation, there will be no problems.
Influence of the regional coefficient on the size of wages
In regions where working conditions are considered special due to climatic conditions, terrain or increased background radiation, a regional coefficient is charged on the salaries of workers. It should not be confused with the northern allowances for Far Server workers. The area of \u200b\u200bapplication of the regional coefficient is much wider.
The size of the coefficient is set by the Government of the Russian Federation specifically for each region. There is no single normative act here; a separate decree is issued for each district. The lowest coefficient - 1.15 - is in the Vologda region, as well as in most regions of the Ural Federal District: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan regions. A similar coefficient is valid in Bashkortostan and Udmurtia.
The district coefficient is applied not to the salary, but to the actual size of the salary before deducting personal income tax from it. To calculate, it is necessary to sum up the salary with all allowances, bonuses, with the exception of one-time payments (such as hospital and material assistance), and multiply the resulting total by a coefficient. For example, in one of the cities of the Chelyabinsk region, with an employee's salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this:
(30,000 + 7,500) × 1.15 \u003d 43 125 rubles (salary before personal income tax);
43 125 -13% \u003d 37 518.75 rubles (hand wages).
What is the difference between the calculation of the salary of a soldier
The differences begin with the name of wages (service). If a civilian receives a salary, then a soldier receives allowance. In the military, its size is influenced by:
- position;
- rank;
- duration of service;
- conditions of service.
The salary of the pay consists of the salary according to the position and the salary according to the rank. This is what the contractors receive. The income tax for payments to the military is the same as for the salaries of civilians - 13%. Among the standard tax deductions used in calculating personal income tax, in Art. 218 of the Tax Code of the Russian Federation, several positions are mentioned that apply only to military personnel. So do not forget about them when calculating the allowance.
The calculation principle is as follows:
- The salaries for the title and for the position are summed up.
- Bonuses for seniority, place of service and others are added.
- Personal income tax is withheld, taking into account tax deductions, if the soldier has the right to them.
How to check if the salary is calculated correctly
Labor law is required to inform the employee of all allowances received by him and all deductions made. The most common way of delivering information is by issuing a "calculation". This document contains a summary of all the main operations made for payroll calculation.
From the "calculation" you can understand how is the salary calculatedemployer. Then you need to do your calculations and compare the results. If the amounts do not add up, you should ask the company's accountant to go through all the calculation steps with you in order to understand at what stage the discrepancy in the numbers occurred.
Thus, the size of the salary and the amount received on hand may not coincide. They shouldn't be the same. The employer must withhold 13% of the income tax from the salary before paying the salary. And if the amounts are still equal, then this means that additional payments are made to the employee - for example, a bonus is paid. To calculate your salary yourself, you need to know about all deductions and allowances in each specific case. Otherwise, the results will be approximate.
If an employee has worked the established time limit in a month and fulfilled the established labor duties, his salary should not be less than the minimum wage (minimum wage).
Since January 1, 2013, the federal minimum wage is 5205 rubles per month (Article 133 of the Labor Code of the Russian Federation, Article 1 of the Law of 03.12.2012 No. 232-FZ). From January 1, 2014, the minimum wage will be increased to 5554 rubles. Meanwhile, regional agreements on the minimum wage in the constituent entities of the Russian Federation may establish a different value, even more than the federal one (Article 133.1 of the Labor Code of the Russian Federation).
In accordance with Article 133 of the Labor Code of the Russian Federation, the minimum wage should not be less than the subsistence minimum of the working-age population. At the same time, at the moment the minimum wage is about 69% of the living wage of the working-age population for the first quarter of 2013 - 7633 rubles. (Decree of the Government of the Russian Federation of June 27, 2013 No. 545). As follows from Article 421 of the Labor Code of the Russian Federation, the procedure and terms for increasing the minimum wage should be determined by a special law, which does not yet exist.
According to some industry agreements, employees' wages should not be less than the subsistence level even now. In particular, this applies to the oil and gas industry, where the monthly wage rate of a worker of the 1st category cannot be less than the subsistence minimum of the working-age population in Russia as a whole (clause 3.1 of the sectoral agreement of December 7, 2010). The list of sectoral agreements can be found on the website of the RF Rostrud.
At the same time, for commercial enterprises, sectoral agreements are mandatory only if they join them (Article 48 of the Labor Code of the Russian Federation). Organizations are considered to have acceded to the sectoral agreement if, within 30 calendar days from the date of publication of the corresponding proposal (in the "Rossiyskaya Gazeta"), they have not sent to the Ministry of Health and Social Development of Russia a written reasoned refusal to join it (Article 48 of the Labor Code of the Russian Federation, clause 3 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated 12.04.2007 No. 260).
The government of the Russian Federation sets the size of the subsistence minimum for the whole country every quarter. The executive authorities determine the subsistence minimum for each region. In this case, the value of the subsistence minimum can be found in the official press or on the websites of the administrations of the corresponding constituent entity of the Russian Federation (Article 133 of the Labor Code of the Russian Federation, Articles 4, 7 of the Law of 24.10.1997, No. 134-FZ). For example, the Decree of the Government of the Volgograd region of October 29, 2013 No. 583-p established the subsistence minimum in the Volgograd region for 3 quarter 2013 per capita year - 6665 rubles; for the able-bodied population - 7193 rubles; for pensioners - 5456 rubles; for children - 6544 rubles.
When establishing the regional size of the minimum wage, the regional authorities are guided by the size of the subsistence minimum of the able-bodied population in the region (part 3 of article 133.1 of the Labor Code of the Russian Federation). At the same time, the regional minimum wage does not apply to organizations that are financed from the federal budget (part 2 of article 133.1 of the Labor Code of the Russian Federation).
So, on the basis of the AGREEMENT OF THE VOLGOGRAD REGION ADMINISTRATION, VOLGOGRAD REGIONAL COUNCIL OF TRADE UNIONS, ASSOCIATION OF BUSINESS ORGANIZATIONS EMPLOYERS OF SMALL AND MEDIUM BUSINESSES OF THE VOLGOGRAD REGION No. in particular, for the off-budget sector of the economy, it is set at 1.2 times the subsistence minimum for the working-age population of the Volgograd region.
All organizations in the region can join the regional minimum wage agreement, even if they did not participate in its conclusion. The proposal to join a regional agreement is officially published along with the text of the agreement (part 7 of article 133.1 of the Labor Code of the Russian Federation). If the company does not send a written reasoned refusal within 30 calendar days, it is considered that it agrees with the regional agreement. This means that the organization will be obliged from the moment of the official publication of the regional agreement to establish a monthly salary for employees not lower than the regional minimum wage. If the organization decides not to join the agreement, it sends a written refusal to the subject of the Russian Federation, and a copy of it is sent to the territorial department of Rostrud (part 8-11, article 133.1 of the Labor Code of the Russian Federation).
It is important to note that if an organization pays employees wages lower than the average industry earnings established in the region, this may entail an on-site tax audit of the enterprise (order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333).
Responsibility for wages below the minimum wage
For the payment of wages below the minimum wage, administrative and criminal liability is provided. In accordance with part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation, the head of the organization can be fined in the amount of 1,000 to 5,000 rubles, the organization - in the amount of 30,000 to 50,000 rubles. Moreover, for a repeated violation, the head is threatened with disqualification for a period of one to three years (part 2 of article 5.27 of the Administrative Code of the Russian Federation).
In addition, such a violation can be qualified as a violation or non-fulfillment of obligations under the collective agreement. In this case, the head of the organization may be warned or fined in the amount of 3,000 to 5,000 rubles (Article 5.31 of the Code of Administrative Offenses of the Russian Federation).
Issues related to bringing to administrative responsibility are considered by the labor inspectorate or the court (part 1.2 of article 23.1, 23.12 of the Code of Administrative Offenses of the Russian Federation).
On the basis of Article 236 of the Labor Code of the Russian Federation, an employee whose salary was less than the minimum wage has the right to demand an additional payment for the entire period of work, as well as compensation for delayed payment. If the enterprise does not comply with the specified requirement, the employee may file a complaint with the labor inspectorate. In addition, labor inspectors can also find out about a violation of the law during an inspection. For the payment of wages below the minimum wage for more than two months, the head of the organization is subject to criminal liability in accordance with part 2 of article 145.1 of the Criminal Code of the Russian Federation.
Surcharges, bonuses, allowances
When checking an employee's salary for compliance with its minimum wage, additional payments and allowances to the salary must be taken into account. The salary of an employee who has worked the norm of time in a month and fulfilled the labor standards (labor duties) must not be less than the minimum wage (minimum wage).
At the same time, according to Part 1 of Article 129 of the Labor Code of the Russian Federation, the following elements are included in the salary (remuneration):
- basic salary of an employee at a tariff rate (salary) - remuneration for labor;
- compensation payments (for example, additional payments and allowances for work in conditions deviating from normal, etc.);
- incentive payments (bonuses and other incentive payments).
It follows from this that when checking for compliance with the salary (remuneration) of an employee with the minimum wage, it is necessary to take into account any additional payments and allowances to the salary. That is, it is taken total amount wages (including remuneration for labor, without exception, all additional payments and allowances, incentive payments), and is compared with the minimum wage. Similar explanations are given in the letter of the Ministry of Finance of Russia dated November 24, 2009. No. 03-03-06 / 1/768. The Supreme Court of the Russian Federation in the definitions of 23.07.2010. No. 75-B10-2, dated 21.05.2010. No. 8-B10-2 confirmed this position.
Similar rules apply when checking the compliance of an employee's wages with the regional minimum wage, since the Labor Code of the Russian Federation does not establish any special rules in this regard.
The employee works part-time or part-time
Since the minimum wage established by federal legislation is guaranteed to those who have worked the full standard of working hours in a month (part 3 of article 133 of the Labor Code of the Russian Federation), part-time workers and part-time employees can be paid less than the minimum wage. Their work will be paid in proportion to the time actually worked or depending on the amount of work performed (Articles 285, 93 of the Labor Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 31.08.2010 No. ШС-37-3 / 10304).
At the same time, the salary is set in full for an employee working part-time, it is indicated in the employment contract, and is paid in part according to the actual working off. This procedure is determined by Article 57 of the Labor Code of the Russian Federation, according to which the salary in the amount that is paid when working out the entire norm of working time established for this category of workers should be indicated in the employment contract. Part-time employees do not work out the monthly rate, so they are paid only a part of the salary set in the employment contract per month. This part is determined in proportion to the time worked or depending on the amount of work performed (part 2 of article 93 of the Labor Code of the Russian Federation, letter from Rostrud dated 06/08/2007 No. 1619-6).
Therefore, in the employment contract, the condition on the procedure for remuneration of the employee can be formulated as follows: “The employee is paid a salary of 25,000 rubles per month. Wages are calculated in proportion to the hours worked. "
Indexation of wages
In accordance with Article 134 of the Labor Code of the Russian Federation, the salary of employees must be indexed in connection with the increase in consumer prices for goods and services. An increase in the level of the real content of wages is one of the main state guarantees. Therefore, the indexation of the level of wages of employees is an obligation, not a right of the organization (Article 130 of the Labor Code of the Russian Federation).
Since the current legislation does not establish the indexation procedure for organizations that do not receive budget funding for salary payments, the company is obliged to independently fix it in its local documents (for example, in a collective agreement, Regulations on wages). If the indexation procedure is not established in the current local regulatory documents, appropriate amendments (additions) must be made to them (Articles 130, 134 of the Labor Code of the Russian Federation, letter from the Ministry of Health and Social Development of Russia and Rostrud dated 19.04.2010 No. 1073-6-1). For non-compliance with the requirements of labor legislation, officials of the organization may be held administratively liable.
When the salaries of employees are increased (according to the staffing table), is it necessary to create an order to increase salaries by surname? If necessary, what salary is indicated for part-time workers in the order (full salary according to the position or salary according to the occupied rate)?
What salary must be indicated in the employment contract and in the order to increase the salary of a part-time worker - full at the rate or actual?
Having considered the issue, we came to the following conclusion:
1. The issue of issuing orders to increase the official salaries of employees with a list of specific employees, whose salary will increase, each employer decides for himself. Labor legislation does not contain such a mandatory requirement.
2. In the employment contract and the order to increase the official salary with a part-time worker, it is necessary to indicate his actual salary, and not a full-time salary.
Rationale for the conclusion:
1. By virtue of the Labor Code of the Russian Federation, the salary of an employee is established by an employment contract in accordance with the labor remuneration systems in force for this employer. Consequently, in order to increase the salary for employees, changes are required to the document establishing the remuneration system (taking into account the requirements of part four of the Labor Code of the Russian Federation) and to the labor contracts of employees (taking into account the provisions of the Labor Code of the Russian Federation). The issuance of an order listing specific employees whose salary will increase is not provided for by labor legislation and remains at the discretion of the employer.
2. The conditions of remuneration of the employee, including the size of the salary, are mandatory for inclusion in the employment contract (part two of the Labor Code of the Russian Federation). At the same time, the question of whether the labor contract of part-time workers (including part-time workers) should indicate the full salary determined by the remuneration system for the corresponding position, or a part of the specified amount that the employee will receive, taking into account the duration of his working hours, in practice, causes numerous controversies. So, for example, in some consultations of Rostrud specialists, there is an approach according to which the salary amount that is provided for by the staffing table (that is, established for full-time workers) should appear in labor contracts (question 1, question 2, question 3).
However, we believe that another point of view is more fair. Within the meaning of the Labor Code of the Russian Federation, the labor contract should indicate the terms of remuneration of a specific employee, and not some payment terms provided for a particular position. Since, by virtue of the Labor Code of the Russian Federation, the employee's salary is a fixed amount of the employee's remuneration for the performance of labor duties, in our opinion, the fulfillment by the employee of the duties assigned to him by the labor contract in full implies the employer's obligation to pay him the full salary determined by the same contract. In this regard, the indication in the employment contract of the wrong amount of salary, which the employee can claim based on the length of his working hours, will not be correct and may lead to the emergence of a labor dispute. Moreover, the court may come to the conclusion that it is necessary to pay the salary to the employee exactly in the amount specified in the employment contract (decision of the Zasviyazhsky District Court of Ulyanovsk dated June 08, 2011 in case No. 2-1490 / 2011). In the explanations of Rostrud specialists, there is also a position on the need to reflect in the employment contract the amount of salary that part-time workers will actually receive (question 1, question 2, question 3).
In the order to increase the salary of a part-time worker, it is also necessary to indicate his actual salary, because it must comply with the terms of the concluded employment contract (part one of the Labor Code of the Russian Federation) and, therefore, contain the amount specified in the employment contract with the part-time worker.
As a compromise option, it is possible to indicate in the employment contract both the salary for full-time employees provided for by the staffing table, and that part of this amount that a particular employee will receive, taking into account the duration of working hours established for him. For example: "The salary of an employee is 10,000 rubles (50% of the salary of 20,000 for the position of such and such, taking into account the working hours established for the employee)."
Prepared answer:
Expert of the Legal Consulting Service GARANT
Zhguleva Olga
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sutulin Pavel
The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.