Any employment contract must specify how much the employee will receive and under what conditions. This is required by Article 57 of the Labor Code of the Russian Federation. If this rule is neglected, you and your management may get into trouble. Claims are not excluded from both inspectors and employees.

We will tell you what mistakes to avoid when formulating the conditions for remuneration. Check if everything is so in your contracts with employees. And if you suddenly see that some point needs to be corrected, fix the change in an additional agreement with the employee.

Error 1. They don’t write a specific salary amount in the contract

Some employers believe that it is not at all necessary to indicate the salary in numbers in an employment contract. And they make a link to another document where this amount is indicated. Most often - for staffing purposes.

You can't do that. After all, Article 57 of the code directly states that the contract must indicate the amount of the salary or tariff rate. And this is always a fixed value, expressed in rubles. So representatives of Rostrud think so, as they said in a letter dated December 24, 2007 No. 5275-61.

Example 1: How to correctly specify the salary amount in an employment contract

S.P. Vasilkov was hired as a driver at Buket LLC. According to the staffing table, he was given a salary of 30,000 rubles.

We have clearly shown below how to correctly indicate an employee’s salary in an employment contract. But you’ll see what’s best not to do next. And you can compare both options.

Right

The contract must specify the salary amount in rubles.

By the way, the specific amount in rubles must also be written in the additional agreement by which you establish the new salary amount.

Plus, don’t forget that the employee’s salary should not be lower than the federal minimum wage. Under no circumstances. This is directly stated in Article 133 of the Labor Code of the Russian Federation.

Let us remind you that the minimum wage is 7,500 rubles. Moreover, the employee’s total monthly income is taken into account. That is, a salary and various additional payments.

But it is not necessary to fix the specific amounts of allowances and additional payments in the employment contract. If you wish, you can provide for them in some separate local regulatory act, for example, in the regulations on remuneration. In the contract itself, it is enough to provide a link to this document (read more about this below).

Error 2. Having divided the salary into the basic salary and bonuses, they forget to specify the conditions for such bonuses

As you know, a manager can assign employees various allowances and bonuses to their salaries. In a word, incentive payments. And often such bonuses become part of the monthly salary. The director reasons like this: if anything happens, at any time it will be possible to give the employee only a salary. And forget about the surcharge.

Yes, bonuses really don’t have to be paid. But this is only the case when in the employment contract itself or in some separate local document (for example, in the bonus regulations) you have set out clear conditions, upon fulfilling which you can count on additional payment. And it is precisely these conditions that people often forget to mention.

Does the employment contract simply say that the employee receives a salary and bonus in such and such an amount? And there are no reservations, just as there is no link to the document where the conditions for issuing the bonus would be? Then by default you are obliged to pay all specified amounts monthly under any circumstances.

Not giving a bonus for reasons not directly provided for in the contract - they say, the manager decided so - means violating the rights of his employee. After all, he must be notified in writing two months in advance against signature that the salary is changing. These are the rules of Article 74 of the Labor Code of the Russian Federation.

Therefore, if your company’s incentive payments are irregular, say at the end of the year or half a year, then it is safer to indicate the minimum salary in the contract. That is, only the salary. And one-time bonuses should be assigned by order of bonuses immediately before they are issued.

Does management want to reward its employees on a more regular basis, including with the goal of splitting monthly salaries into fixed and variable parts? Then be sure to write down the conditions for the bonus. As we said above, they can be enshrined in an internal act of the company or in a collective agreement. Then make only a reference to it in the employment contract. Or you can immediately indicate restrictions in the employment contract.

Example 2: How to safely indicate incentive payments in an employment contract

LLC “Bouquet” hired O.K. Landysheva as a sales florist. According to the staffing table, she was given a salary of 20,000 rubles. In addition, the manager promised the new employee a monthly bonus of 10,000 rubles. Provided that the retail outlet’s revenue at the end of the month is at least 100,000 rubles.

We have provided a fragment of the employment contract, which correctly specifies incentive payments and the conditions for them, below. A version with errors is shown next to it for comparison.

Error

Specific conditions for bonuses are not specified.

Right

The employment contract must indicate for which achievements the employee will be awarded a bonus (if provided).

Error 3. Ignore requests for advance payments

Sometimes it happens that the employee himself asks for his salary to be given only once a month. Let's say we are talking about an external part-time worker who appears in the office from time to time. And he has to receive his salary in cash at the company cash desk. So such an employee doesn’t want to have to travel for money once again. Then he writes a statement or receipt to the head of the company stating that, at his own request, he asks to be paid wages once a month. And he takes responsibility for this.

However, the employer will still have to answer. And no receipts from an employee, alas, will help here. The fact is that Article 136 of the Labor Code of the Russian Federation strictly states: salaries must be paid at least every half month. This is precisely the condition that should be fixed in the contract with the employee. Specific deadlines can be fixed here or, for example, in the internal labor regulations.

And note: between the issuance of the advance and the salary, no more than half a month should pass, that is, 15 calendar days. If, for example, a company finally pays employees 20 days after the advance payment, then inspectors regard this as a deterioration of the employee’s rights. The basis is Article 9 of the Labor Code of the Russian Federation. But such conditions are not applicable. And in the event of a conflict with the same employee in the future, the auditors will not support you.

Let us show with an example how best to specify the terms of salary payment in an agreement with an employee.

Example 3: How to correctly indicate salary payment terms in a contract

E.V. Romashkina was hired for the position of merchandiser at Buket LLC. Since the new employee already has her main place of work in another company, she was registered as a part-time worker. In addition, the duties of a merchandiser do not require daily attendance at work.

The internal labor regulations of Buket LLC provide for payment of wages twice a month: on the 5th and 20th. E.V. Romashkina asked the accountant to give her income once a month. And I wrote a statement about this addressed to the manager.

We have shown below the correct option for how to reflect the frequency of payments to an employee in an employment contract. And for comparison, they also gave an erroneous version.

Error

The procedure for paying wages in the contract is incorrectly stated.

Right

Salaries must be paid every half month. This must be stated in the employment contract.

Error 4. The form of remuneration is incorrectly indicated

Another mistake they make is when part of the salary is paid in kind - say, in company products. They either completely forget to mention this in the employment contract, or the share for such payment in kind is not limited in any way. And it cannot be more than 20 percent of monthly earnings.

Moreover, payments in kind are permissible only upon a written application from the employee. Such a strict rule is spelled out in Article 131 of the Labor Code of the Russian Federation. Duplicate it in the employment contract. This way, the inspectors will definitely have no doubt that you are properly complying with the requirements of the law.

In the same article 131 of the code there is another important restriction. In the employment contract, the amount must be determined and fixed in Russian rubles. But only. Indeed, often in job advertisements the salary amount is indicated in foreign currency. However, this way of reflecting salaries in documents is unacceptable.

Example 4: How to write down the form of remuneration in a contract

L. Yu. Gvozdikina was hired as commercial director at Buket LLC. The manager set her salary at 1,500 euros.

A new employee asked to give her several bouquets as part of her salary. Because she had a family celebration planned. Gvozdikina L.Yu. wrote a statement addressed to the manager.

We have posted the correct version of the terms of the employment contract on the form of salary below. And they placed the wrong one next to it.

Error

Salary cannot be expressed in foreign currency. Payments in kind at the initiative of the employer are unacceptable.

Right

Salaries must be paid strictly in rubles, and in kind - only at the request of the employee.

Error 5. Prescribed illegal penalties

Prudent managers often seek to include in the employment contract all kinds of monetary fines and deductions from wages. For example, for being late or not fulfilling the plan. And as usually happens, they exceed the boundaries of the law.

Carefully!

It is impossible to cut an employee’s salary because he is regularly late or has not fulfilled the plan.

Amounts can be deducted from employee salaries only in strictly defined cases. They are listed in Article 137 of the Labor Code of the Russian Federation and in certain federal laws. Let's say an employee reimburses the company for an advance payment he has not worked out. Or the travel allowance debt is deducted from him. You can also withhold some amounts from an employee’s income if you overpaid him due to a calculation error - that is, an arithmetic error (see table below).

When and how much can employees' salaries be cut?

Type of retention	Maximum amount of deductions	Base
Debt repayment in the form of: - advance payment on salary; - unspent travel allowances; - overpayments due to an accounting error or downtime due to the fault of the employee*; - vacation pay if the employee is fired before the end of the working year	20 percent on every salary payment	Article 138 of the Labor Code of the Russian Federation
Collection according to the requirements contained in the writ of execution (except for alimony, compensation for damage caused by a crime)	50 percent with each salary payment
Alimony, compensation for damage caused by a crime	70 percent with each salary payment

* The guilt of the employee is determined by controllers, for example labor inspectors.

So in an employment contract you can only duplicate the norms of Article 137 of the Labor Code of the Russian Federation. Additional grounds for deduction cannot be established.

Let's look at an example of how to correctly provide for possible penalties in an employment contract.

Example 5: How to correctly reflect the terms of deductions in the contract

Buket LLC hired S.I. Nezabudkina as a manager. The manager decided to provide not only ways of encouraging the new employee, but also educational measures. Namely, deductions from salaries in the amount of 1 percent of the salary for failure to fulfill the sales plan for three months in a row.

We have provided a fragment of the employment contract, which correctly states the terms on deductions, below. And next to it is the wrong option so you can compare them.

Error

It is impossible to indicate deductions in an employment contract if they are not provided for by law.

Right

In the contract you can duplicate the rules of the Labor Code of the Russian Federation.

When withholding from an employee's salary for legal reasons, do not forget about the restrictions. The amount of all penalties cannot exceed 20 percent for each salary payment. In rarer cases it is 50 percent, and in exceptional cases it is 70.

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Based Art. 135 Labor Code of the Russian Federation the salary is established for the employee by the employment contract in accordance with the current employer’s remuneration system. It is calculated based on the size of tariff rates, salaries (official salaries), additional payments and allowances. At the same time, various questions arise to which it is quite difficult to find unambiguous answers in the regulatory framework. Incorrect calculation of additional payments and allowances leads to disagreements with the inspection authorities. Therefore, let’s look at what additional payments and allowances exist and how they are calculated.

In collective agreements, agreements, and local regulations, organizations provide a list of additional payments and allowances, the procedure and conditions for their issuance, as well as their amounts.

Additional payments

According to Art. 149 Labor Code of the Russian Federation When performing work in conditions different from normal, the employee may be provided with additional compensation of a compensatory nature, provided for by collective labor agreements:

For heavy, harmful or dangerous work;

For work in areas with special climatic conditions;

For night work;

For work on weekends and non-working holidays;

For performing work of various qualifications;

For combining professions.

The following must be taken into account:

The established amounts of additional payments cannot be lower than those provided for by law;

Additional payments cannot be canceled by the decision of the institution;

Additional payments are established for all employees, without exception, engaged in the relevant work.

The procedure for calculating remuneration for work of various qualifications deserves special attention, which is associated with certain difficulties, since it is confused with remuneration for combining professions (positions). Let us consider the features of calculating payment for work of various qualifications, combining professions (positions) and performing the duties of a temporarily absent employee.

Remuneration for work of various qualifications is regulated Art. 150 Labor Code of the Russian Federation. It should be taken into account that such work is performed within the framework of one profession or position (one job function) and during normal working hours. In accordance with the Labor Code, the work of an employee performing work of various qualifications must be paid based on rates for higher qualifications. Accordingly, additional payments, for example, for special working conditions, climatic conditions, are calculated based on the percentage rate of additional payment to the salary established for higher qualifications.

Example 1.

According to the staffing table, the salary of a passenger car driver is 6 000 rub., cargo - 7 000 rub. Based on an employment contract, the driver works on both cars and trucks. He is given an additional payment of 20% of his salary for special working conditions.

The driver's monthly salary will be 8,400 rubles. (RUB 7,000 + (RUB 7,000 x 20%)).

The Labor Code does not make the remuneration of temporary workers when they perform work of various qualifications dependent on the amount of labor expended by them to perform work of a higher qualification. If the actual time spent on such work can be counted, and the employee, who is paid on a time-based basis, spent most of his working time doing work of lower qualifications, regardless of this, payment for his work should be based on the salary provided for work of a higher qualification. When an employee with piecework wages performs work of various qualifications, his work is paid according to the rates of the work he performs. In cases where, taking into account the nature of production, workers with piecework wages are entrusted with performing work that is charged below the grades assigned to them, the employer is obliged to pay them the difference between grades.

If an employee performs several job functions during working hours, this is a combination of professions (positions). Thus, the combination of professions (positions) should be understood as the simultaneous performance by an employee of his main work under an employment contract and additional work in another profession (position). A special case of combining professions (positions) is fulfilling the duties of a temporarily absent employee. In this case, the rules for combining professions (positions) Art. 150 Labor Code of the Russian Federation cannot be applied. Remuneration for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work specified in the employment contract is regulated Art. 151 Labor Code of the Russian Federation. According to this article, an employee who performs for the same employer, along with his main work stipulated by an employment contract, additional work in another profession (position) or acting as a temporarily absent employee without release from his main job, is subject to an additional payment for combining professions (positions) ) or performance of duties of a temporarily absent employee, the amount of which is established by agreement of the parties to the employment contract. Thus, the calculation of additional payments depends on the methodology for calculating them, approved in the local acts of the institution, but taking into account the provisions of the Labor Code of the Russian Federation.

However, this article establishes the main criterion that must be taken into account by the parties when determining the amount of the surcharge. This criterion is the content and (or) volume of additional work. In local acts of the organization, it is possible to provide for an additional payment in a fixed amount.

Example 2.

The employment contract with the employee provides for the combination of the professions of a driver (main profession) and a freight forwarder (additional profession) with an additional payment of 2 000 rub. to wages in the main profession.

In July, the employee in his main profession was accrued the following amounts of money:

Tariff rate (per month) - 7,000 rubles;

Prize for July - 800 rubles.

The employee’s salary, taking into account additional payments for combining positions, will be 9,800 rubles. (7,000 + 800 + 2,000).

In addition, additional payments can be set as a percentage of the tariff rate (salary).

Example 3.

For a secretary of an organization with a salary of 10 000 rub. assigned the duties of a personnel department inspector temporarily absent due to illness, whose salary is12 000 rub. By order of the head of the organization, an additional payment of 40% was established for the secretary for increasing the volume of work. (According to the terms of the collective agreement, this percentage rate is set to the employee’s salary for his main job.)

In addition to salaries, the secretary is paid an additional payment of 10% of the salary, and the HR inspector - 15%.

The secretary's salary will be 15,000 rubles. (RUB 10,000 + (RUB 10,000 x 10%) + (RUB 10,000 x 40%)).

note: the bonus to the salary of the HR inspector is not taken into account when calculating the secretary’s salary.

Combining professions (positions) should be distinguished from part-time work. If, when working part-time, payment is made in full in accordance with the concluded employment contract, then for combining professions the employee is paid additional payments, the amount of which is established by agreement between the employee and the employer. To date, the legislation has not determined the minimum amounts of additional payments for combining professions or positions, therefore, local acts of the organization may also provide for an additional payment as a percentage of the employee’s salary.

Example 4.

Let's change the conditions of example 3. For the month, the secretary was paid a monthly bonus in the amount of 800rub. and financial assistance - 1 000 rub. For an increase in the volume of work, by order of the manager, she was given an additional payment of 40% of her salary.

For increasing the volume of work, the secretary will be paid 4,720 rubles. ((10,000 rub. + (10,000 rub. x 10%) + 800 rub.) x 40%).

The secretary's salary, taking into account additional payments for combining positions, will be 17,520 rubles. (10,000 rub. + (10,000 rub. x 10%) + 800 rub. + 4,720 rub. + 1,000 rub.).

However, the action Art. 151 Labor Code of the Russian Federation does not apply to cases where combined work is provided for in labor cost standards, is stipulated by an employment contract (included in the employee’s duties) or is assigned to the employee in the manner prescribed by law due to insufficient workload based on the current labor cost standards for the main job.

Above, we discussed the calculation of additional payments for work of various qualifications, combining professions performed during the working day. Sometimes it is necessary to replace an employee who is absent due to illness or other reasons, not only during his working hours. Payment for hours worked during the absence of a sick employee for the specified reasons is hourly. In this case, the additional payment is calculated based on the amount of payment for one hour of the specified work per month, determined by dividing the employee’s monthly wage rate in accordance with the UTS category by the established standard of hours in the current period, multiplied by the number of replacement hours.

If the standard working time for certain categories of workers differs from that established by the Labor Code of the Russian Federation, then the procedure for determining the amount of payment for one hour differs from that discussed above. IN Ch. 5 joint Letters from the Ministry of Education and Science and the Trade Union of Public Education and Science No.AF-947/96(Further - Letter no.AF-947/96) for teaching staff of educational institutions, hourly wages apply:

For hours worked to replace teachers, teachers and other teaching staff absent due to illness or other reasons, which lasted no more than two months;

For the hours of teaching work worked by teachers when working with correspondence students and children undergoing long-term treatment in a hospital, in excess of the volume established by them during tariffing;

When paying for pedagogical work of specialists from enterprises, institutions and organizations (including from among employees of educational management bodies, methodological and teaching-methodological offices) involved in pedagogical work in educational institutions;

When paying for teaching hours in the amount of 300 hours per year in another educational institution (in one or more) in addition to the teaching load performed part-time on the basis of tariffs in accordance with clause 4.1 of the Unified Recommendations;

When paying for teaching work in excess of the reduced annual teaching load for teachers of primary and secondary vocational education institutions.

According to clause 5.1 Letter No.AF-947/96 the amount of payment for one hour of the specified work per month is determined by dividing the employee’s monthly rate in accordance with the Unified Technical Service category for the established norm of hours of teaching work per week by the average monthly number of working hours. The average monthly number of working hours is calculated by multiplying the standard hours of teaching work per week by the number of working days in a year for a five-day working week and dividing the result by 5 (the number of working days per week), and then by 12 (the number of months in a year).

Example 5.

The working hours of a preschool teacher are 36 hours. in Week. In addition to his working day, he worked 10 hours for a sick colleague. The teacher's salary is set at 2 958,48 rub., additional payments for special working conditions - 15% of the salary, for length of service - 20% of the salary, governor's additional payment - 10% of the salary. His sick colleague has a salary of 3 200 rub., long service bonus - 25% of the salary, governor's additional payment - 10% of the salary.

Let's calculate the teacher's salary.

To calculate the wages of a teacher when replacing another teacher who is absent during illness, you should use the rules for calculating wages for hourly wages.

Let us determine the average monthly number of working hours for a 5-day week.

In 2007, with a five-day working week with two days off, there are 249 working days, including 6 pre-holiday days (February 22, March 7, April 22, May 8, June 9, December 29), and 116 days off, including 2 additional days rest on January 8, November 5 due to the coincidence of non-working holidays on January 7, November 4 with days off.

((36 hours x 249 days / 5 days) - 6 hours) / 12 months = 148.9 hours, where 6 hours. - pre-holiday hours.

We calculate the salary based on the hourly rate and the number of working hours:

RUB 2,958.48 / 148.9 hours x 10 hours = 198.69 rub.

At the teacher’s main place of work, his salary will be 4,393.35 rubles:

Salary - 2958.48 rubles;

Allowance for special working conditions - 443.77 rubles. (RUB 2,958.48 x 15%);

Long service bonus - 591.70 rubles. (RUB 2,958.48 x 20%);

Governor's bonus - 399.40 rubles. ((2,958.48 + 443.77 + 591.7) rub. x 10%).

A teacher's monthly salary is RUB 4,592.04. (198.69 + 4,393.35).

Types of allowances

The bonuses are stimulating. These include bonuses for class, continuous work, length of service, high quality, intensity and intensity of work and various achievements in work. They are established by local acts of the organization in accordance with laws and other legislative acts issued at the appropriate level, and represent an approved percentage of the monthly rate (salary) of the employee for the main position or an absolute value.

So, in accordance with clause 6.1 of the Regulations on remuneration senior doctors of emergency medical stations, doctors, mid-level and junior staff of mobile emergency medical teams are paid bonuses in the amount of 30% of the tariff salary for the first three years and 25% for each subsequent two years of continuous work. However, the total amount of the bonus should not be more than 80% of the salary.

Example 6.

P.N.Kruglov works as a senior doctor of a mobile emergency medical team and has the first qualification category. He was assigned the 14th tariff category of remuneration with a salary of 3 434,67 rub. Work experience at an ambulance station - two years. At the same time, P.N.Kruglov got a job with experience entitling him to a 30% increase.

The employee is entitled to a bonus of 55% (30 + 25).

Let us calculate the remuneration of P. N. Kruglov:

a) the bonus for continuous work will be RUB 1,889.07. (RUB 3,434.67 x 55%);

b) total earnings - 5,323.74 rubles. (3,434.67 + 1,889.07).

If an employee is provided with an increase in rates (salaries) on two or more grounds (in percentage or in rubles), the absolute amount of each increase, established as a percentage, is calculated from the salary without taking into account the increase on other grounds. In this case, rates are first increased by the size of the increase in percentage, and then by the size of the increase in absolute values.

How this article will help: You will correctly indicate the terms of remuneration in the contract with the employee. In the article we gave clear formulations.

What it will protect you from: You will have no reason to worry that you have violated the requirements of employment contracts.

If your company is simplified

Every company must have employment contracts with employees, so the article will also be useful for those who use the simplified form.

Mistake 1. They don’t write a specific salary amount in the contract.

Example 1: How to correctly specify the salary amount in an employment contract

S.P. Vasilkov was hired as a driver at Buket LLC. According to the staffing table, he was given a salary of 30,000 rubles.

We have clearly shown below how to correctly indicate an employee’s salary in an employment contract. But you’ll see what’s best not to do next. And you can compare both options.

Right

The contract must specify the salary amount in rubles.

By the way, the specific amount in rubles must also be written in the additional agreement by which you establish the new salary amount.

Let us remind you that from January 1, 2013, the minimum wage is 5205 rubles. Moreover, the employee’s total monthly income is taken into account. That is, a salary and various additional payments.

Mistake 2. Having divided the salary into the basic salary and bonuses, they forget to specify the conditions for such bonuses

Example 2: How to safely indicate incentive payments in an employment contract

We have provided a fragment of the employment contract, which correctly specifies incentive payments and the conditions for them, below. A version with errors is shown next to it for comparison.

Specific conditions for bonuses are not specified.

Right

The employment contract must indicate for which achievements the employee will be awarded a bonus (if provided).

Mistake 3. Ignoring the requirement to pay advances

Let us show with an example how best to specify the terms of salary payment in an agreement with an employee.

Example 3: How to correctly indicate salary payment terms in a contract

We have shown below the correct option for how to reflect the frequency of payments to an employee in an employment contract. And for comparison, they also gave an erroneous version.

The procedure for paying wages in the contract is incorrectly stated.

Right

Salaries must be paid every half month. This must be stated in the employment contract.

Error 4. The form of remuneration is indicated incorrectly

Example 4: How to specify the form of remuneration in a contract

L. Yu. Gvozdikina was hired as commercial director at Buket LLC. The manager set her salary at 1,500 euros.

A new employee asked to give her several bouquets as part of her salary. Because she had a family celebration planned. Gvozdikina L.Yu. wrote a statement addressed to the manager.

We have posted the correct version of the terms of the employment contract on the form of salary below. And they placed the wrong one next to it.

Salary cannot be expressed in foreign currency. Payments in kind at the initiative of the employer are unacceptable.

Right

Salaries must be paid strictly in rubles, and in kind - only at the request of the employee.

Mistake 5. Prescribing illegal penalties

Carefully!

It is impossible to cut an employee’s salary because he is regularly late or has not fulfilled the plan.

When and how much can employees' salaries be cut?

Type of retention	Maximum amount of deductions	Base
Debt repayment in the form of: - advance payment on salary; - unspent travel allowances; - overpayments due to an accounting error or downtime due to the fault of the employee*; - vacation pay if the employee is fired before the end of the working year	20 percent on every salary payment	Article 138 of the Labor Code of the Russian Federation
Collection according to the requirements contained in the writ of execution (except for alimony, compensation for damage caused by a crime)	50 percent with each salary payment
Alimony, compensation for damage caused by a crime	70 percent with each salary payment

* The guilt of the employee is determined by controllers, for example labor inspectors.

So in an employment contract you can only duplicate the norms of Article 137 of the Labor Code of the Russian Federation. Additional grounds for deduction cannot be established.

Let's look at an example of how to correctly provide for possible penalties in an employment contract.

Example 5: How to correctly reflect the terms of deductions in the contract

We have provided a fragment of the employment contract, which correctly states the terms on deductions, below. And next to it is the wrong option so you can compare them.

It is impossible to indicate deductions in an employment contract if they are not provided for by law.

Right

In the contract you can duplicate the rules of the Labor Code of the Russian Federation.

Lina Stavitskaya - expert of the magazine "Glavbukh"

Motivation, Incentives and Remuneration

Keywords:

1 -1

If the staffing table provides for an allowance, for example, for increased complexity of work, in the amount of 10,000 rubles, is it possible to pay the employee an amount of less than 10,000 rubles? Or is it still necessary to pay exactly 10,000 rubles?

In contrast to the premium, the amount of which is indicated in local regulations as a maximum (and, therefore, varies from zero to the established maximum), the amount of the allowance in the staffing table is clearly and specifically indicated. Moreover, depending on the criteria for establishing the premium, it can be installed employee for a definite or indefinite period or not to be established. And if a bonus is established for the employee, then it should be paid exactly in the amount in which it is indicated in the staffing table, and during the period for which it is established.

Let us add that, according to Part 2 of Art. 57 of the Labor Code of the Russian Federation, the condition for the payment of allowances (as well as additional payments and bonuses) is a mandatory condition of the employment contract (in cases where the organization’s staffing schedule or local regulations provide for these components of wages). The condition could be like direct(the name and amount of the bonus is indicated directly in the employment contract), and referential(the employment contract states that the employee can be installed allowances according with local regulations and the employer’s staffing table).

According to Part 1 of Art. 129 of the Labor Code of the Russian Federation, wages (employee remuneration) means remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories exposed to radioactive pollution, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

In accordance with Part 1 of Art. 135 Labor Code of the Russian Federation the employee's salary is established by the employment contract in accordance with the current employer’s remuneration systems.

At the same time, wage systems systems of additional payments and bonuses of an incentive nature and bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law standards (Part 2 of Article 135 of the Labor Code of the Russian Federation).

Note!

Conditions, procedure and criteria for payment of incentive bonuses are determined in local regulations(regulations on remuneration, regulations on bonuses and material incentives, collective agreement, etc.).

If there is a representative body of employees, local regulations establishing remuneration systems are adopted by the employer taking into account the opinion of this body (Part 4 of Article 135 of the Labor Code of the Russian Federation).

According to the explanations of Rostrud, given in letter No. 5275-61 dated December 24, 2007, the amount of remuneration (tariff rate or salary) should be indicated in the employment contract in numerical terms. At the same time, additional payments, allowances and incentive payments due to an employee may be directly indicated in the employment contract, or it may make reference to the relevant local regulation or collective agreement, which provides the grounds and conditions for their payment. In the latter case, Rostrud indicated, the employee must be familiar with the content of local regulations and the collective agreement against signature.

Extraction
from the letter of Rostrud dated December 24, 2007 No. 5275-61

According to Article 135 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.
Remuneration systems, including tariff rates, salaries (official salaries), additional payments, compensatory allowances, including for work in conditions deviating from normal, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.
The basic concepts and definitions used in organizing the remuneration of workers are enshrined in Article 129 of the Code. Based on these definitions, the tariff rate, as well as the salary (official salary), have a fixed amount of remuneration.
Article 57 of the Code includes among the conditions mandatory for inclusion in an employment contract the terms of remuneration (including the amount of the tariff rate and salary (official salary) of the employee, additional payments, allowances and incentive payments).
All of the above allows us to say thatwhen stipulating the terms of remuneration of an employee in an employment contract, the amount of payment (tariff rate or salary) should be indicated.in numerical terms.
As for additional payments, allowances and incentive payments due to the employee, they may be directly indicated in the employment contract or it may make reference to the relevant local regulation or collective agreement, providing the grounds and conditions for their payment. In the latter case the employee must be familiar with the content of local regulations and the collective agreement against signature.

The amount of allowances can be reduced, but only if the employment contract itself or the employer’s local regulations establish the conditions under which the employee can count on payment in full, as well as criteria that allow reducing the amount of allowances. If these conditions and criteria are not included in the employment contract, but are specified in a local regulatory act, the employee must be familiarized with it upon signature.

Note that an employee who has not worked the entire period for which a fixed incentive bonus is accrued, which, in particular, includes an allowance for increased complexity or intensity of work, is usually paid for the time actually worked in the accounting period.

CONCLUSION FIRST. Incentive payments must be specified in the employment contract with an employee. In this case, their fixed amount may be indicated (in ruble terms or in other units of measurement) or a reference may be made to a local regulatory act (or collective agreement) that provides the grounds and conditions for their payment.

For example. The employee is given a bonus for the complexity and intensity of the work, the amount, grounds and terms of payment of which are regulated by the Regulations on remuneration and bonuses.

The employee may be given bonuses in accordance with local regulations and the employer’s staffing schedule.

If the fixed amount of the bonus is specified in the employment contract, and the employer considers it necessary to reduce its size, it is necessary to notify the employee at least two months in advance, against signature, about the change in the terms of the employment contract (Parts 1, 2, Article 74 of the Labor Code of the Russian Federation) and draw up an additional agreement to employment contract with the employee.

Extraction
From the Labor Code of the Russian Federation

Article 74. Changes in the terms of the employment contract determined by the parties for reasons related to changes in organizational or technological working conditions
In the event that, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be preserved, they may be changed at the initiative of the employer, with the exception of changes in the employee’s labor function.
The employer is obliged to notify the employee in writing of the terms of the employment contract determined by the parties, as well as the reasons that necessitated such changes, in writing no later than two months, unless otherwise provided by this Code.
[...]

If the fixed amount of the bonus is specified in a local regulatory act, then before reducing its size, it is necessary to make changes to this local act and, two months before the changes enter into force, familiarize the employee with them against signature.

CONCLUSION TWO. The employer is extremely unprofitable establish in employment contracts and local regulations a fixed amount of incentive payments without specifying the conditions for their payment, since in this case the employer is obliged to pay all specified amounts monthly under any circumstances, and the need for any changes will require compliance with the procedure prescribed by Art. 74 Labor Code of the Russian Federation.

ARBITRAGE PRACTICE

The St. Petersburg City Court, in Ruling No. 12202 dated September 15, 2009, came to the conclusion that, given that the parties at the conclusion of the contract determined the amount of the premium in the form of a fixed amount, its payment is not dependent on any conditions and is mandatory , the presence in the company of other systems of additional payments and bonuses of an incentive nature and bonus systems does not indicate a violation of legal requirements when concluding an agreement with the plaintiff.

Approximate wording of the conditions for payment of an incentive bonus in a local regulatory act is given in the example.

Example

Approximate wording of the conditions for payment of incentive bonuses
in the local regulatory act of the employer

7. Conditions of remuneration for the employee:

7.1. The employee is given a salary of 20,000 rubles. per month.

7.2. The employee is given a bonus for the complexity and intensity of the work in the amount of 10,000 rubles. per month (hereinafter referred to as the allowance). The bonus is paid monthly if the following conditions are met:

Full completion of the monthly working hours. If the monthly working time limit is not fully worked out, the bonus is paid in proportion to the time worked;

Timely, conscientious and high-quality performance of work duties;

7.3. The bonus is paid in the amount of 5,000 rubles. per month in cases:

A one-time violation of internal labor regulations without applying disciplinary action to the employee;

7.3. The bonus is not paid in the following cases:

A single violation of internal labor regulations, which resulted in the application of a disciplinary sanction to the employee, or repeated violations of internal labor regulations within a month;

Failure to perform or improper performance of duties provided for in the job description;

Violations of safety regulations and labor protection requirements;

Failure to comply with orders and instructions from management;

ARBITRAGE PRACTICE

The Leningrad Regional Court, in Ruling No. 33-5015/2010 dated October 14, 2010, noted that information about the employee’s familiarization with the Regulations on remuneration and bonuses by the employer was not provided, in addition, with the newly introduced Regulations, the employer actually unilaterally changed the terms of remuneration of the employee, since no written agreement was signed between the parties. Under such circumstances, the court concluded that the defendant unlawfully stopped paying the plaintiff the monthly bonus established by the employment contract.

On the form and content of the staffing table. The staffing table is used to formalize the structure, staffing and staffing levels of an organization in accordance with its Charter (Regulations).

If your organization uses the unified form No. T-3, approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting labor and its payment,” then, according to the Instructions for the use and completion of forms, primary accounting documentation for the accounting of labor and its payment, given in the specified Resolution, in columns 6-8 “Allowances” incentive and compensation payments (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation are shown (for example, northern allowances, allowances for an academic degree, etc.), as well as those introduced at the discretion of the organization (for example, related to the regime or working conditions).

Columns 5-9 are filled out in ruble terms or, when using other remuneration systems (tariff-free, mixed, etc.), in the appropriate units of measurement (for example, percentages, coefficients, etc.).

The staffing table is approved by order (instruction) signed by the head of the organization or a person authorized by him to do so.

The staffing table is an organizational and administrative document and, after approval, becomes binding.

Note!

The Labor Code of the Russian Federation and other regulations in force on the territory of the Russian Federation do not limit the right of the employer, jointly or taking into account the opinion of the representative body of employees (if such a body has been created at the enterprise), to choose the method and procedure for additional material incentives for the employee, determining the amount of additional payments and allowances ( Determination of the St. Petersburg City Court dated September 14, 2010 No. 33-12682).

From 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use, including the staffing form. Therefore, a non-governmental organization can develop a local form of staffing, in which, in particular, there are no columns for indicating allowances and other additional payments.

Let us note that the employer is obliged to comply with the terms of remuneration established and approved by him in the staffing table. Undoubtedly, the employer has every right to revise the amount of the bonus for the complexity and intensity of work, but this must be done without violating the employee’s labor rights. Typically, the criteria for reducing the premium are prescribed in local regulations.

Thus, before reducing the fixed amount of the bonus established in the staffing table, you must first make changes to the staffing table and notify the employee of the change in the terms of remuneration in compliance with the requirements of Part 2 of Art. 74 Labor Code of the Russian Federation.

M. V. Zhuravleva, HR specialist

Contents of the magazine No. 18 for 2017

E.A. Shapoval,
Leading Lawyer

The employment contract must indicate a specific salary (tariff rate). But the amounts of additional payments and bonuses can be indicated by referring to a local regulation or collective agreement.

How to formulate a salary clause in an employment contract

Components of salary

An employee's salary may include b Art. 129 Labor Code of the Russian Federation:

salary (tariff rate);

compensation payments;

incentive payments.

Salary (tariff rate) is a part of the salary that cannot but exist. And compensation and incentive payments may not be provided for by the company’s remuneration system. Then the employee’s salary will consist only of salary (tariff rate).

Reference

The tariff rate is set by the worker at a fixed amount per month, day or hour, excluding compensation, incentives and social payments.

The salary is set at a fixed amount for managers, specialists, and administrative personnel per calendar month, excluding compensation, incentives and social payments.

We indicate the salary (tariff rate)

The employment contract must indicate the specific amount of salary (tariff rate) for the employee A Part 2 Art. 57 Labor Code of the Russian Federation. If the salary (tariff rate) is indicated as a reference to a local regulatory act (LNA) or a collective agreement, the labor inspectorate during an inspection may issue a warning or fine the organization in the amount of 30,000 to 50,000 rubles, and its manager (entrepreneur) - amount from 1000 to 5000 rub. Part 1 Art. 5.27 Code of Administrative Offenses of the Russian Federation

Here is how you can formulate such a condition of an employment contract, depending on the remuneration system used in the company:

if the employee has a salary:

6. The employee is paid a salary of 25,000 (twenty-five thousand) rubles per month.

if the employee has a monthly tariff rate:

6. The employee is given a monthly tariff rate of 25,000 (twenty-five thousand) rubles per month.

if the employee has a daily wage rate:

6. The employee is given a daily tariff rate of 2430 (two thousand four hundred and thirty) rubles per day.

if the employee has an hourly wage rate:

6. The employee has an hourly wage rate of 153 (one hundred and fifty-three) rubles per hour.

if the employee is given a piece rate:

6. The employee is given a piece rate per unit of production of 150 (one hundred and fifty) rubles.

If for some reason, when concluding an employment contract, it did not include conditions on salary (tariff rate), then it is necessary to supplement the contract with this condition. To do this, you need to sign an additional agreement with the employee and specify in it the amount of salary (tariff rate And) Part 3 Art. 57 Labor Code of the Russian Federation.

If there are claims from the inspectors regarding the payment of the employee’s salary (tariff rate) before the conclusion of such an additional agreement, then in court you will win the case if there are other supporting documents, in particular the staffing table, orders for hiring (dismissal), payroll sheets, pay slips, employee witness statements A Art. 255 Tax Code of the Russian Federation.

We indicate compensation payments

Compensation payments as part of wages - additional payments or allowances related to working conditions (for example, “for harmfulness”) or with the employee’s performance of a job function (for example, for mentoring O) Art. 129 Labor Code of the Russian Federation.

Compensation payments can be established:

or labor laws;

or by the employer himself.

If additional payments and allowances are established by labor legislation, then the company is obliged to pay them no lower than the minimum amounts specified in the Labor Code of the Russian Federation.

If you pay such compensation in the amount established in the Labor Code of the Russian Federation, then their name and amount may not be indicated at all either in the employment contract or in the LNA, with the exception of additional payment for work in harmful and (or) dangerous working conditions A Part 3, 5 Art. 57 Labor Code of the Russian Federation. And the labor inspectorate cannot hold the company accountable for this.

And additional payment for work in harmful and (or) dangerous working conditions, even if it does not exceed the amount established by the Labor Code of the Russian Federation, must be indicated in the contract.

7. The employee is paid an additional payment for work in hazardous working conditions in the amount established by Art. 147 of the Labor Code of the Russian Federation.

These compensations will be taken into account in “profitable” expenses, provided they are properly documented and economically justified And Articles 252, 255 of the Tax Code of the Russian Federation.

The following table shows the minimum amounts of the most common compensation payments and the documents, except for the pay slip, necessary for their inclusion in “profitable” expenses, if such compensation payments are not specified in the employment contract. A higher amount of such payments must be specified in the LNA (for example, in the regulations on remuneration), collective and (or) employment agreement e Articles 57, 135 of the Labor Code of the Russian Federation.

Types of payments	Size specified in the Labor Code of the Russian Federation	Documents required for accounting for “profitable” expenses
Additional payment for work in harmful or dangerous working conditions and hard work X Art. 147 Labor Code of the Russian Federation	4% of the tariff rate (salary) established for various types of work with normal working conditions	current results of special assessment (job certification until 12/31/2018)
Additional payment for overtime work at Art. 152 Labor Code of the Russian Federation	one and a half times the size for the first 2 hours; double the amount for subsequent hours. Instead of increased pay, the employee may request compensation for overtime work with additional rest time no less than the time worked overtime	employer's order to involve an employee in overtime work; time sheet showing overtime work time
Additional pay for working on weekends and non-working holidays days Art. 153 Labor Code of the Russian Federation	if piecework wages are established - in the amount of double piecework rates; if an hourly (daily) tariff rate is established - in the amount of double the hourly (daily) tariff rate; if the employee has a salary: - the work is performed within the monthly working hours - in the amount of a single hourly (daily) part of the salary; - work is performed outside of this norm - in the amount of double the hourly (daily) part of the salary. An employee may ask for time off for working on a weekend or holiday. Then work on a weekend or holiday is paid at a single rate, and the day off is not paid	an order from the employer to hire employees for such work; time sheet, which reflects data on the duration of work on weekends and non-working holidays
Additional payment for work at night (from 22 to 6 h) Art. 154 Labor Code of the Russian Federation; Government Decree No. 554 dated July 22, 2008	Each hour of work at night - in the amount of 20% of the hourly tariff rate (hourly part of the salary)	shift schedule, which indicates the dates and times when employees go to work; time sheet, which reflects data on the duration of work of employees at night
Additional payment for work in the Far North and equivalent areas (regional coefficient T) Art. 316 Labor Code of the Russian Federation	In the amount of the regional coefficient established by federal regulations	an employment contract indicating the place of work in a locality belonging to the regions of the Far North and equivalent areas; time sheet
Increased payment for work of various qualifications And Art. 150 Labor Code of the Russian Federation	For time-based wages - for work of higher qualifications. In case of piecework payment - according to the prices of the work performed	employer's order to assign an employee work of various qualifications

It is not necessary to indicate in the employment contract the specific amount of such compensation; it will be enough to make a reference in the contract to the LNA or the collective agreement at Part 2 Art. 57 Labor Code of the Russian Federation.

The employer independently establishes compensation payments in the following cases:

if they are provided for by labor legislation without specifying a minimum amount (for example, additional payment for combining positions, expanding service areas, traveling nature of work);

if they are due to the characteristics of work in your organization or the work of a particular employee.

The list, terms of payment and amounts of such additional payments and allowances must be specified in the LNA (for example, in the regulations on remuneration) or in the collective agreement.

Reference

The amount of additional payments and allowances established by the employer is most often determined as a percentage of the salary (tariff rate). But you can also set them in absolute amounts. In both cases, they can be set in the same amount for all employees, or individually for each employee or a certain category of employees.

As for the employment contract, it is enough to make a reference to a local regulatory act or a collective agreement at Art. 57 Labor Code of the Russian Federation.

Accounting

When and how much can employees' salaries be cut?

How to formulate a salary clause in an employment contract

Components of salary

We indicate the salary (tariff rate)

We indicate compensation payments

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