Salary is a fixed amount of remuneration based on the assumption that the employee worked the entire calendar month (did not take sick leave or vacation). The salary is described in, the candidate is familiar with it when applying for a job.
The salary does not include bonuses, allowances and compensation; it is taken as the basis for subsequent calculations of other indicators of remuneration.
Salary is the sum of all Money, which an employee receives after summing up the days actually worked, all allowances and bonuses, while mandatory income tax is withheld individuals. When calculating, bonuses, allowances, and compensations are added to the salary amount, if any are provided for at a particular enterprise.
For example, remuneration for overtime on official weekends, overtime in the evening, high performance indicators, harmful and hazardous conditions labor, length of service and others.
Salary and salary are different concepts.
The main difference between the amount of salary and wages is that the salary is a fixed amount for a specific position according to the work schedule. The salary amount is unchanged provided that the hired employee goes to work on all days of the calendar month.
The salary, in turn, may vary depending on the availability of bonuses and allowances, which add up to the salary amount. Thus, when calculating the salary, all compensations, bonuses are added to the salary amount and fines, if any, are subtracted.
The amount of the required salary is in, but the salary is not indicated in any document when applying for the desired job.
In most cases, its amount may change in each subsequent month.
Systems and forms of remuneration
The salary amount is specified in the employment contract.
Exist various shapes and remuneration systems for employees of enterprises. Why can’t you come up with one universal way to determine size? wages for the whole team?
Due to the fact that there is a large number of types of work performed, tasks set by higher management and sales standards for each individual profession, an equally extensive number of methods have been invented for calculating the amount of remuneration for workers. This is due to the fact that each enterprise has its own operating characteristics.
For example, an employee of a metallurgical plant works at a fixed rate, which can only change based on variations in the amount of time worked by the employee (if there were weekend days off and evening production hours).
A sales employee receives a salary directly related to the volume of product sales. This stimulates better customer consultation, which increases sales and, accordingly, the profit of the business owner.
The seller receives a well-deserved increase in income, directing more and more efforts and efforts towards increasing the customer base and increasing the sales of goods or useful services provided to them.
But there are also types of work in which we cannot measure the strength and applied professional efforts of each individual person. Then his income is stable and changes only when registering annual leave, unforeseen sick leave, time off for family matters.
There are cases when an employer deliberately sets a low salary in order to force an employee to perform more standard operations, thereby increasing the size of the bonus and monthly income.
This method of calculating salaries is more appropriate than ever if you need to increase the volume of services or product units for an organization.
Workers who repair equipment, machines, replace obsolete parts with new ones, receive an incentive to more qualitative degree work, receiving additional payment to your income for absence frequent breakdowns equipment important for the organization.
Distributors and industry workers network marketing, direct sales, receive income based on the difference between the purchase price of products and the price of their sale to customers potentially interested in the product.
Minimal salary
Allowances are taken into account when calculating the salary.
The minimum wage is set at the legislative level by the state. An employer will not be able to arbitrarily pay its workers less than the minimum wage.
This basic indicator is constantly and rapidly changing and is taken as the main basis when determining the final amount of fines, taxes levied, and mandatory payments.
Thus, it became extremely clear that salary and salary are completely different economic terms and concepts. The accountant’s salary consists of the amount of the salary and all kinds of bonuses, special incentive bonuses and mandatory compensation provided by the enterprise.
In this video you will learn about the difference between salary and compensation.
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Part-time work means the employee performing other regular paid work on the terms employment contract in free time from main work (Part 1 of Article 282 of the Labor Code of the Russian Federation). When working part-time, the duration of working hours is legally limited. By general rule it should not exceed half of the monthly working time standard (working time standard for another accounting period) established for the corresponding category of workers (Part 1 of Article 284 of the Labor Code of the Russian Federation).
According to Part 2 of Art. 57 of the Labor Code of the Russian Federation, the condition on remuneration, including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances, incentive payments and the condition on working hours, if for a given employee it differs from the general rules in force with the employer, is mandatory included in the employment contract.
Remuneration for persons working part-time can be made (Part 1 of Article 285 of the Labor Code of the Russian Federation):
- in proportion to the time worked;
- depending on output;
- on other conditions specified in the employment contract.
In the situation under consideration, the parties chose the first option for remunerating the part-time worker.
Please note that when filling out the staffing table, the number of staff units for the relevant positions (professions), which provide for the maintenance of an incomplete staff unit, taking into account the characteristics of part-time work, is indicated in the appropriate shares, for example 0.25; 0.5; 0.75 and so on. However, the salary amount is indicated for a full staff unit, because the staffing table determines only the salary for the corresponding position, and not the salary of a specific employee.
Salary is a fixed amount of remuneration for performance labor responsibilities of a certain complexity for a calendar month without taking into account compensation, incentives and social payments (Part 4 of Article 129 of the Labor Code of the Russian Federation). In other words, the salary is paid to the employee for fulfilling the monthly working hours.
Therefore, if the position provides a salary of 10,000 rubles, and the employee is hired at “0.5 rate”, i.e. his work time is two times less than the norm, which means the salary of a part-time worker is 5,000 rubles. (RUB 10,000 / 2). It is this value that is fixed in the employment contract, which fully complies with the requirement of Part 1 of Art. 132 Labor Code of the Russian Federation. If, however, in the employment contract of a part-time worker, which is accepted at 0.5 rates, the salary value is determined to be 10,000 rubles, then it turns out that the parties agreed on exactly this amount of remuneration for the calendar month worked.
Please note that the employment contract must contain other conditions listed in Art. 57 of the Labor Code of the Russian Federation and subject to mandatory inclusion in the employment contract. However, the condition of the employment contract that the official salary is a certain amount before payment of personal income tax (NDFL) does not apply to these. At the same time, the specified additional terms of the employment contract themselves do not contradict the current legislation (see, for example, the appeal ruling of the Investigative Committee for civil cases of the Moscow City Court dated May 16, 2012 No. 11-5036/2012, the ruling of the Investigative Committee for civil cases of the Moscow City Court dated January 18, 2012 in case No. 33-1205, cassation ruling of the St. Petersburg City Court dated October 20, 2011 No. 33-15808/2011, appeal ruling of the Investigative Committee in civil cases Supreme Court Republic of Karelia dated November 5, 2013 in case No. 33-3581/2013).
Thus, when in the organization’s staffing table the number of staff units for a certain position is 0.5, and the salary according to the staffing table is 10,000 rubles, then, in our opinion, when hiring an employee on a part-time basis in the situation under consideration, the payment conditions labor in an employment contract may be as follows: “The employee’s remuneration consists of an official salary in the amount of 5,000 rubles. per month before withholding personal income tax in the amount and manner established by current legislation.”
In the employment contract of a part-time employee, the parties have the right to indicate the amount of salary for a full-time salary - 10,000 rubles. before withholding personal income tax, but with the proviso that the employee is paid in proportion to the time he works.
When increasing salaries for employees (according to the staffing table), is it necessary to create an order to increase salaries by name? If necessary, what salary is indicated for part-time workers in the order (full salary for the position or salary according to the occupied rate)?
What salary should be indicated in the employment contract and in the order to increase the salary of a part-time worker - full rate or actual?
Having considered the issue, we came to the following conclusion:
1. The issue of issuing orders to increase official salaries of employees, listing specific employees whose salaries will increase, is decided by each employer independently. Labor legislation does not contain such mandatory requirement.
2. In the employment contract and the order to increase the official salary with a part-time employee, it is necessary to indicate his actual salary, and not the full-time salary.
Rationale for the conclusion:
1. By virtue of the Labor Code of the Russian Federation, an employee’s wages are established by an employment contract in accordance with the wage systems in force for a given employer. Consequently, in order to increase employees' salaries, changes must be made 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 employment 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 salaries will increase is not provided for by labor legislation and remains at the discretion of the employer.
2. The conditions for remuneration of an employee, including the amount of 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 is whether the employment contract of part-time workers (including part-time workers) should indicate the full amount of salary determined by the remuneration system for the corresponding position, or part of the specified amount that the employee will receive taking into account the duration of his working hours, in practice causes numerous disputes. For example, in some consultations with Rostrud specialists, there is an approach according to which employment contracts should include the amount of salary that is provided for in the staffing table (that is, established for employees with full time) (question 1, question 2, question 3).
However, it seems to us that a different point of view is more fair. According to the Labor Code of the Russian Federation, an employment contract must indicate the terms of payment for a specific employee, and not certain 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 remuneration for the employee for the performance of labor duties, in our opinion, the fulfillment by the employee of the duties assigned to him by the employment contract in full implies the employer’s obligation to pay him in full full size salary, specific topic the same agreement. In this regard, indicating in an employment contract a salary that is not the amount that an employee may qualify for 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 employee a salary exactly in the amount specified in the employment contract (decision of the Zasviyazhsky District Court of Ulyanovsk dated June 8, 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 amount stipulated by the staffing table for full-time employees, and that part of this amount that a particular employee will receive, taking into account the working hours established for him. For example: “The employee’s salary is 10,000 rubles (50% of the salary of 20,000 for such and such position, 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 individual written consultation provided as part of the Legal Consulting service.
Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.
Definition
A tariff rate is a monetary payment to an employee for completing tasks of a certain complexity within a specified time frame. 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 performed. The enterprise can develop tariff wage rates, tariff schedules and staffing table, on the basis of 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?
The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:
- Rate = 1st category rate 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 employee’s hourly tariff rate is necessarily used when calculating payment:
- 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 in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.
Payment schemes
The payment system is the ratio of the measure of labor and the reward 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, regulatory tasks are developed and 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. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.
Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.
Example 2
An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.
Forms of payment are established:
- Simple time-based - provides payment for the amount of time spent on completing a task.
- Time-bonus system - provides additional payments for product quality.
Piece-rate wage system
The salary amount may depend on the number of products produced. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.
Direct piecework
In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.
Example 3
The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.
Example 4
The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.
Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.
Example 5
A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rub.):
Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.
The tariff salary of the entire team is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual salary of workers is shown in the following table.
Piece-bonus system
This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.
Example 6
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:
6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.
The salary of employees servicing equipment is calculated using indirect piece rates and depends on the quantity of products manufactured.
Chord system
In this case, the deadlines for completing a set of works are estimated. 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 a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.
Example 7
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:
(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.
Combined systems
The considered remuneration systems 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 remuneration systems are differentiated depending on the quality of manufactured products, that is, they are used combined systems. For example, the tariff 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 according to differentiated systems, the following are used:
- Tariff reference books of professions.
- Qualification characteristics.
- Workplace assessment report.
- Tariff rate.
- Tariff schedule.
- Coefficients of payment of allowances.
“Unified qualification directory of positions and salaries”
The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from “ Unified directory positions" (EKS). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.
The directory presents tariff rates per unit of time depending on the category of worker.
The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The 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 regional coefficients of additional payments and allowances, are grouped into a tariff schedule.
Incentive payments
Additional payment is monetary compensation for non-standard work 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 working on a day off;
- overtime and night work;
- multi-shift mode;
- combination of positions;
- increase in the volume of work, etc.
To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.
Used for employment great amount payment schemes between employer and employee. Salary is one of them, but not the only one. What others are there, what are their advantages and disadvantages?
Payment options
Employers can easily confuse themselves and their employees by not understanding, for example, the difference between a rate and a salary. Of course, any option can be called a salary and not understand what it consists of, but will this be correct? It's much smarter to think about what affects your income and what doesn't. Perhaps it’s worth asking your boss for a salary increase for performing some duties? So it is simply necessary to understand the intricacies of terms related to remuneration.
There really aren't many options. There are tariff, non-tariff and mixed labor. In turn, the first is also divided into different types:
- piecework form, in which it is possible to objectively assess labor indicators by establishing, for example, There are different schemes calculation based on functionality and factors important to performance. Thus, a salary may depend on the results of the work not only of one person, but also, for example, of a group;
- time-based form, in which wages depend on the qualifications of the employee and the time spent. It also implies different calculation systems.
As for the non-tariff and mixed varieties, as a rule, they do not imply specific indicators and performance results of employees, while assessing their participation in production process from a performance point of view. In any case, the calculation scheme should be as simple and transparent as possible. After all, the employer is interested in ensuring that the work is as productive as possible, so the relationship between the amount of money paid and the time or effort spent should be completely clear.
Salary
This is one of the fairly frequently used options, which belongs to the tariff variety. It has already been successfully used for a long time and in the most different areas. An employee’s salary is a fixed part of earnings, which is paid provided that the month was worked in full, that is, there were no sick days, vacations, days off, etc. In other words, this is a “fixed” part of the salary that will be accrued even if the results labor activity zero. The salary amount is constant and is specified in the employment contract; any changes are made by signing additional agreements with the employee.
Areas of application
Official salary is a concept that is directly associated with the state, so similar is this phrase to clericalism. And that’s right, first of all, a similar remuneration scheme is used by state employees. This category includes doctors, teachers, civil servants, military personnel, etc. In this case, this form of payment between employer and employee is extremely convenient and predictable. For greater convenience, they are even developed staffing tables and showing the range of salaries for people of certain professions with various qualifications.
In addition, part of the salary scheme can be applied in sales. In addition to a small but constant part of the salary, the employee receives bonuses depending on the performance of his activities. For example, the employer pays him a percentage of completed transactions and concluded contracts.
It is also worth remembering that salary is the amount of earnings before taxes are withheld. So, when signing an employment contract, it is necessary to take into account that the figure written in it in any case does not reflect the amount of money that can be received as a result of the work.
What does it consist of?
Both in the case of civil servants and commercial organizations Salary means approximately the same thing. And this part of the earnings includes only the amount established by the employer. Just a few years ago, the salary could not be lower than the minimum wage, but current legislation allows this - if the monthly salary still exceeds this value. In order to achieve this, various allowances, coefficients, bonuses, etc. are applied.
If we're talking about about employees budgetary sphere, then qualifications, length of service, region, special conditions and many other factors are taken into account, not just position. And then the seemingly miniscule amount of earnings can increase several times. The salary itself may also in some cases not be paid in full, for example, if the employee went on vacation or sick leave. But in any case, the amount of accrued earnings at the end of the month must, by law, be higher than the minimum wage.
The same applies to commercial structures. Percentages on sales and transactions, bonuses at the end of the month and other allowances are designed to make the work actually more highly paid. Initially, the salary does not include all this.
Difference with rate
In the understanding of most ordinary people, there are no fundamental differences between these two terms, but this is not so. The rate is the full salary without tax deductions, but with coefficients, allowances and bonuses already applied. It is much closer to what the employee actually sees as his income. Another thing is Salary - in this case a synonym. It’s easy to get confused, but it’s better not to do this, because the difference between the two amounts hidden behind these terms can be huge.
Advantages and disadvantages of salary
However, this form of calculation entails difficulties for accountants. Instead of calculating and posting the same amounts, they have to constantly update data regarding the salary allowances of certain employees.
For the workers themselves, salary is also not always convenient scheme, even with good and regular bonuses, this primarily concerns commercial companies. It is impossible to plan expenses for a long period of time, since it is somewhat difficult to calculate earnings in next months. There are also so-called seasonal recessions business activity when the salary may be very small. On the other hand, having worked hard, you can expect a very high assessment from the employer, and in monetary terms.