Do I have to pay extra. I work for a vacationer

Everyone should rest. But the departure of an employee on vacation should not disrupt the normal course of work of the organization. Therefore, while one is resting, the other performs all or part of his duties. How to arrange and pay for additional work?

When substitution is a combination

V.A. Vasilyeva, Lipetsk

In our organization, the chief engineer, while the manager is on annual leave, performs his duties along with his own. What is it: substitution or combination?

: In the Labor Code of the Russian Federation, substitution is understood as a transfer to replace a temporarily absent employee. In this case, the employee is released from his work for the duration of the performance of the duties of another employee during his temporary absence in case of illness, vacation, business trip. Payment upon transfer is made according to the work performed. Art. 72.2 of the Labor Code of the Russian Federation.

TELLING THE MANAGER

One employee can be assigned performance of duties of several absent employees at once Art. 60.2 of the Labor Code of the Russian Federation.

In your case, we are talking about substitution in the order of combination. That is, the employee during the working day, along with his official duties, performs the duties of the position of a temporarily absent employee and Art. 60.2 of the Labor Code of the Russian Federation. For the combination, the employee needs to pay extra. The amount of the additional payment is determined by agreement with the employee, taking into account the volume or content of the additional work assigned to him. At the same time, the Labor Code of the Russian Federation does not establish any minimum or maximum amount of such an additional payment. Art. 151 Labor Code of the Russian Federation.

Working two shifts in a row is not a combination

E.A. Magina, Tver

Our organization has two shifts. One employee goes on vacation in July. Can we entrust his work in the order of combination to his replacement for this time?

A: No, you can't do that. Firstly, this is not a combination, since the performance of the duties of an absent employee is supposed to be performed not during his working day, but at the end of it and Art. 60.2 of the Labor Code of the Russian Federation. Secondly, work for two shifts in a row is prohibited and Art. 103 of the Labor Code of the Russian Federation.

Substitution on a non-working day according to the schedule is work on a day off

R.P. Sabinina, Penza

In our store, salespeople work on a week-by-week schedule. In June, one of them went on vacation, the other works for him during his week and his too. How to correctly calculate the amount of the replacement supplement for the second?

: This is not a substitution, because the worker does work for another worker on his days off. Moreover, this is not prohibited if the employee agrees to Art. 113 of the Labor Code of the Russian Federation. But since this is work on the weekend, then you need to pay for it at least twice the size e Art. 153 of the Labor Code of the Russian Federation.

The director cannot temporarily transfer to himself the right of a second signature

IN. Kravets, Samara

The director wants to distribute his duties during the vacation of the chief accountant as follows: he himself will sign financial documents for the chief accountant, and the rest of the duties will be performed by an ordinary accountant. How to arrange it correctly?

: As far as we understand, your director has the right of the first signature, and the chief accountant has the right of the second signature and pp. 7.5, 7.6 Instructions of the Central Bank dated September 14, 2006 No. 28-I. At the same time, you cannot transfer to the director the right to sign financial documents for the chief accountant during his vacation. Therefore, during the vacation of the chief accountant, it is necessary to issue a new card at the bank, where the right of the second signature is transferred to another employee.

TELLING THE MANAGER

One employee of an organization cannot have simultaneously the rights of the first and second signature and clause 7.9 of Instructions of the Central Bank dated September 14, 2006 No. 28-I.

And with the accountant who will perform the rest of the duties of the chief accountant, you need to conclude an additional agreement to the employment contract, in which to establish an additional payment for combining articles 60, 60.2, 151 of the Labor Code of the Russian Federation. After that, it is necessary to issue an order on vesting him with the duties of a chief accountant, with the exception of the right to sign financial documents.

A replacement order is needed if the head does not have a deputy

A.N. Mironov, Kostroma

Is it necessary to issue an order to transfer the powers of the CEO for the duration of the vacation, if we have a bunch of employees who, by proxy, sign documents for the CEO?

: Yes, if your organization does not have the position of Deputy General Director.

Giving an employee the right to sign documents does not indicate that he, in the absence of the director, exercises his authority to manage the organization.

Therefore, the CEO must appoint one of the employees by order to exercise his authority.

If the chief accountant performs the duties of a cashier, you need to issue a combination

EAT. Radko, Krasnodar

The cashier is on vacation. At this time, he will be replaced by the chief accountant, whose duties do not include replacing the cashier. How to make a replacement in this case?

: During the vacation of the cashier you need:

  • conclude with the chief accountant:

An additional agreement to the employment contract on the performance of the duties of a cashier, in which an additional payment should be established, and, if you consider it necessary, include a condition on full liability and articles 60, 60.2, 151 of the Labor Code of the Russian Federation;

Agreement on full liability and p. 2 h. 1 art. 243, art. 244 of the Labor Code of the Russian Federation;

  • sign an order with the head on combining the position of cashier as the chief accountant.

Before transferring cases from the cashier to the chief accountant for accounting, you need to take an inventory of the cash desk paragraph 2 of Art. 12 of the Law of November 21, 1996 No. 129-FZ.

Deputy chief accountant can not pay extra for combining

L.Yu. Abashkina, Belgorod

The employment contract with the Deputy Chief Accountant states that he performs the duties of the Chief Accountant during his temporary absence. In the employment contract itself and in the internal documents of the company, no additional payment for this is provided for the deputy. Can we not pay extra to the deputy, taking into account the fact that the volume of his work during the vacation of the chief accountant increases significantly? Are we doing the right thing by not issuing orders to assign the duties of the chief accountant to his deputy during the holidays?

: The temporary performance of the duties of the chief accountant is included in the terms of reference of his deputy, which means that it has already been taken into account when setting his salary and Letter of the Ministry of Health and Social Development of March 12, 2012 No. 22-2-897. Therefore, the deputy can not pay extra for the combination. Although if the amount of work during the vacation of the chief accountant increases significantly, then you can set additional payments from Art. 151 Labor Code of the Russian Federation.

You are doing the right thing by not issuing an order for the deputy chief accountant, because he automatically performs the duties of his boss during his vacation.

If, during the period of temporary absence of the chief accountant, the deputy has the right to sign financial and primary documents, invoices, etc., then the chief accountant must issue a power of attorney to his deputy Art. 185 of the Civil Code of the Russian Federation.

The boss can be paid extra for the performance of the duties of a subordinate

P.A. Grigorieva, Yaroslavl

Is it possible to make an additional payment to the boss who performs the duties of his subordinate who is on vacation?

: The boss is the same worker as everyone else. Therefore, the issue of establishing an additional payment to the boss for the performance of the duties of a subordinate during the vacation is decided by agreement. Art. 151 Labor Code of the Russian Federation. Moreover, it is not currently prohibited by law. sub. "a" paragraph 15 of the Decree of the Council of Ministers of the USSR dated 04.12.81 No. 1145 (lost force on 10.03.2009 due to the adoption of Government Decree dated 10.03.2009 No. 216).

You can set any procedure for determining the amount of additional payment for combination

L.B. Kobzeva, Bryansk

The piece worker, along with his work, also performed the work of an employee on a salary who was on vacation. How to pay him extra work?

: There are no rules in the Labor Code of the Russian Federation for determining the amount of additional payment for combining Art. 151 Labor Code of the Russian Federation. Therefore, by agreement with the pieceworker, you can set the amount of additional payment, taking into account the amount of work performed, for example, in a fixed amount or as a percentage of the salary of the replacement worker.

The amount of additional payment to a part-time worker is not limited by his salary

Yu.I. Chashkin, Ivanovo

Our organization has an external part-time worker. By order, he, in combination, replaced the absent main employee for 10 working days in June. The salary of a part-time worker at the rate of half the salary is 5500 rubles. Salary for a combined position - 14,000 rubles. How to correctly calculate his surcharge: from the full salary or from half (since this is a part-time job), if the size of the surcharge is set at 50% of the salary for the combined position?

: The fact that a part-time worker, taking into account the hours worked, receives half of the salary for his main job, has nothing to do with the size of the additional payment for combining. Therefore, if the amount of the surcharge is set as a percentage of the salary for the combined position, then the surcharge must be calculated from the full salary of the absent employee.

STEP 1. Calculate the amount of the supplement per day: 14,000 rubles. x 50% / 20 days (number of working days in June according to the production calendar) = 350 rubles.

STEP 2. Determine the amount of additional payment for 10 working days: 350 rubles. x 10 days = 3500 rubles.

STEP 3. Determine the salary of a part-time worker for June, taking into account the surcharge: 5500 rubles. + 3500 rub. = 9000 rubles.

The employer has the right to entrust the employee with additional work. An additional payment is established for it, and it is required to be drawn up in accordance with regulatory enactments.

Increase in the scope of work in accordance with the Labor Code of the Russian Federation

An increase in the volume of work involves assigning work to an employee in his own specialty. It is assumed that this work is not established by the original employment contract. The procedure is regulated by article 60.2 of the Labor Code of the Russian Federation. An additional load is assigned when the following conditions are met:

  • Lack of separation from the main activity.
  • Fulfillment of duties within the framework of the standard working hours (based on part 1 of article 60.2 of the Labor Code of the Russian Federation).

Article 60.2 of the Labor Code of the Russian Federation stipulates additional conditions for increasing the scope of work:

  • Obtaining written consent from the employee.
  • Carrying out activities in another or original position.
  • The manager is obliged to pay extra to the employee for additional assignments.

An increase in the scope of work is introduced based on the application of the worker.

IMPORTANT! The employer needs to know what exactly is meant by the increase in the volume of work. As part of this procedure, the manager can entrust the employee with work performed within the boundaries of his position, the volume of which is more than the standard. If the worker is assigned another job, the arrangement will be slightly different. For example, with an internal part-time job, the employer needs to draw up an additional employment contract.

Rules for registration of additional work

In order to correctly issue an additional payment, you need to correctly issue an increase in the amount of work. Each stage involves the preparation of a corresponding document.

Statement on the increase in the scope of work

The application is drawn up in a standard form: “header”, title, text itself, date and signature. Let us consider in more detail the list of information that needs to be included in the document:

  • The position of the head and the name of the place of work.
  • Full name of the head.
  • The name of the application ("on consent to the performance of work").
  • Request for more responsibilities.
  • The content and scope of work, the duration of their introduction.
  • The amount of the surcharge.

At the end of the application should be the position of the head and his signature.

memo

Based on the application is drawn up. It goes from the head of the company to the director. Consider the information that needs to be mentioned in a memo:

  • Name of the position of the head, his full name, name of the company.
  • The position of the employee and his name.
  • Document's name.
  • A request to entrust the employee with additional work and its justification (for example, one of the employees goes on vacation).
  • Request for the payment of a surcharge in the prescribed amount.
  • The position of the sender of the note and his signature.

The form of a memo is also not established by law.

Order on the introduction of work and an additional agreement

After obtaining consent from the employee, an agreement should be drawn up, which is attached to the employment contract. The document contains the following information:

  • The content of the work.
  • period of its introduction.
  • The amount of the surcharge.

Based on this agreement, an order is drawn up. It provides the following data:

  • Name of the organization.
  • Document name and number.
  • Date of preparation.
  • An order to commission additional work with reference to the relevant articles of the Labor Code of the Russian Federation (in particular, articles 60.2, 151).
  • Leader's signature.

The order must be familiarized with the employee under the signature. Without this, the document will not be valid.

How to determine the amount of the surcharge?

The amount of the surcharge is determined, as a rule, on the basis of an oral agreement between the employer and the employee. The legitimacy of an agreement between participants in the labor process is established by part 2 of article 151 of the Labor Code of the Russian Federation. When calculating the amount, the following factors are taken into account:

  • The content and scope of new duties (Article 151 of the Labor Code of the Russian Federation).
  • The qualifications of the employee, the complexity of the work, the amount of work and its conditions (Articles 129, 132 of the Labor Code of the Russian Federation).
  • The obligation to introduce equal pay for work of equal value (paragraph 6, part 2, article 22 of the Labor Code of the Russian Federation).

The surcharge can be entered either in a fixed amount or as a percentage. The law does not say anything about the exact amount (minimum / maximum) of remuneration.

How to withdraw the surcharge for the increase in the volume of work?

To remove the surcharge, you need to remove from the employee the obligation to perform the work entered. The manager needs to issue an order to stop the accrual of remuneration. Based on this document, the accounting department stops payments.

IMPORTANT! The termination of the increase in the volume of work can be carried out after the expiration of the period for their introduction. For example, an employee has additional responsibilities for the period from June 1 to June 20. On June 21, payments stop. In any case, the leader must issue an order.

The increase in the scope of work may be terminated ahead of schedule. The execution of this depends on on whose initiative the termination of the previous agreement occurred. If this is the initiative of the worker, then a statement is drawn up, if the initiative of the employer is a notification, which must be familiarized with the employee under signature. The document is sent to the interested party three days before the load is reduced. For example, if it is assumed that duties will be removed from the employee on July 23, you need to send an application on July 20.

Additional questions

Is information about the increased workload entered in the employee's work book? No, you don't need to enter any additional information. This is relevant even if the employee combined several positions at once.

Is it possible to introduce an increase in the volume of work without additional payment? This is only possible if the relevant provision is contained in the employee's job description. For example, the document may state that the employee must perform the functions of an employee going on vacation without receiving remuneration. In this case, the absence of surcharges will be completely legal. This is due to the fact that the employee will perform work within the framework of the concluded contract. The corresponding rule is in the Letter of the Ministry of Health and Social Development dated March 12, 2012 No. 22-2-8970.

IMPORTANT! If the job description does not oblige the worker to completely replace the absent employee, a partial surcharge may be established.

Employer's liability for non-payment

The employer, unless otherwise specified in the law, is obliged to pay additional payments to employees. If he does not do this, he can be held administratively liable. In particular, the employer is issued a fine in the amount of 1,000-5,000 rubles. The amount of the fine is established by Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

How to hold the employer accountable? You can contact the labor inspectorate. Upon the fact of the employee's application, the company is checked. The alternative is to file a claim with the court. The second option is more preferable. When contacting the labor inspectorate, you need to understand that the check will not be carried out immediately. As a rule, it is carried out within a month. During this period, the conflict that has arisen may no longer be relevant. Moreover, it is quite difficult to detect an offense during verification.

When making transactions on Aliexpress, the buyer can choose the most convenient delivery method for him. Placing an order with paid delivery involves paying an amount that includes the cost of delivery and goods. Since payment is made at the initial stage of the transaction, you do not need to pay anything when receiving the parcel by mail. As for free shipping to Aliexpress, in this case you don’t need to pay for it anywhere, that’s why it’s free.

However, there is one exception to the rule. When cleared by customs, your item must not be a commercial shipment and must comply with duty-free entry restrictions.

Customs restrictions and duties

The customs service is called upon to view all parcels crossing the border of a particular country. This is necessary to determine the compliance of the IGO with the current legislation of the state.

According to the rules of the site, all customs costs are borne by the buyer!

Each state has its own duty-free limit. If the cost of the parcel does not exceed the value of the specified limit, the goods are not subject to customs duties and are sent to the addressee without the withdrawal of additional funds. If the value of the parcel exceeded the limit, the customs authorities charge a duty, which is collected from the recipient before the parcel is delivered. In this case, you must submit a customs notification, which will indicate the amount of customs duty. Payment can be made at the post office and then receive the parcel.

The speed of customs inspection largely depends on the companies that carry out the transportation of goods. These can be government postal services or logistics companies operating around the world:

  • fedex,
  • UPS etc.

The work of courier express delivery services is complicated by a number of factors, so in this topic we will dwell on the state postal services in more detail.

Subtleties of customs legislation for different countries

Customs Union countries

According to the "Agreement on the procedure for the movement of goods by individuals for personal use across the customs border of the Customs Union", an individual, within one calendar month, has the right to receive international shipments duty-free for personal use for an amount not exceeding the equivalent of 1000 euros, and the total weight of the parcel should not exceed 31 kilograms.

Otherwise, the customs authorities will charge a duty in the amount of 30% of the difference between the value of the goods (including delivery) and the specified limit (minimum 4 euros per 1 kg, if the weight of the goods exceeded the allowable weight rate). If the value of the parcel does not exceed 200 euros, the declaration is not issued in this case. This is done in a simplified manner. An additional fee of 12.5 euros is also provided for the customs clearance of a parcel, the value of which does not exceed 200,000 rubles.

Consider an example:

You ordered a product worth 1500 euros (weight 15 kg). In this case, you have exceeded the monthly limit, which means you will have to pay a customs duty of 150 euros ((1500-1000) * 30%) at the post office.

If, along with the cost, the weight norm is exceeded, the calculation of the customs duty will be made according to two indicators. The maximum amount is taken as the basis.

Example:

The goods are expected to cost 700 euros, weight - 50 kg.

Calculation - (50-31) * 4 = 76 euros.

There is such a thing as indivisible goods, that is, those goods that cannot be structurally divided into small parts (TV, etc.). If the weight of indivisible goods exceeded the norm, in this case the total customs payment is charged, regardless of the value. The calculation of such payments is made as follows - VAT + excise + duty. The amount of the import duty can be found by determining the product code in accordance with the TNVED.

Belarus


Despite the fact that Belarus is a member of the customs union, the national legislation of this country regulates more stringent requirements regarding the rules for receiving international shipments for personal use. Thus, goods received by one individual, the value of which does not exceed 22 euros (this amount includes the cost of delivery, if it is not free), are not subject to duty. If the cost exceeds the specified limit, a customs duty of 30% is charged from the amount exceeding the norm established by the state for duty-free import of goods (but not less than 2 euros per 1 kg, in case of exceeding the weight norm). An additional fee for customs clearance of the parcel is 5 euros. If the value of the goods is more than 1000 euros, a duty of 60% is charged, but not less than 4 euros per 1 kg.

Ukraine

On the territory of Ukraine, customs duties are not levied on international postal items for individuals, the value of which does not exceed the equivalent of 150 euros (weight norm - 50 kg). There are no restrictions on the number of parcels received per month. In case of non-compliance with the above norms, a customs duty is charged, which is calculated according to the following scheme:

10% of the excess amount + 20% VAT on the amount received

conclusions

The cost of the parcel plays a decisive role in calculating the customs duty. But it often happens that a person ordered a product worth 50 dollars, and he is forced to pay customs duty. To avoid such unpleasant incidents, it is recommended to calculate the total cost of purchases made during the month. For example, in the month of November, you placed 10 orders, the total value of which exceeds the limit set by your state. Since Aliexpress does not have the ability to consolidate orders, you will receive them as they arrive. In this case, you will receive the first few parcels without any problems. Upon receipt of the next order, the value of orders already received will be added to its value, and as soon as you cross the limit, you will be forced to pay customs duty. Otherwise, you will not be able to receive your package.

My boss goes on vacation for 1 month, I will replace him. Do I have to pay extra for this?

  • Any additional work not stipulated by the contract must be paid additionally. But employers often believe that the law is like a drawbar: where you turned, it happened. They can, for example, prescribe in the job description that during the vacation or illness of the boss you must fulfill his duties.

But even if you signed such a document, this does not mean that a temporary sharp increase in the load should not be paid extra. After all, the complexity of labor and the amount of work performed by the deputy in the absence of the head increases, which means that labor cannot be paid in the same amount.

  • Determination of the Supreme Court of the Russian Federation dated March 11, 2003 No. KASOS-25

When 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, the employee is paid an additional payment.

The amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and volume of additional work.

  • Art. 151 of the Labor Code of the Russian Federation

The assigned additional work in another profession (position) may be carried out by combining positions. And if the position is not similar to yours, this can be fixed in the contract as an expansion of service areas, an increase in the scope of work.

The period during which you work additionally, the essence and scope are established by the employer with your written consent.

You have the right to prematurely refuse additional work, and the authorities - to cancel the order for its implementation, notifying you in writing at least three working days in advance.

  • Art. 60.2 of the Labor Code of the Russian Federation

If you have not been officially assigned “temporarily and. about." and in general, you did not meet understanding in this matter, write to the management a statement that during the annual paid leave of such and such you ask to entrust and pay for additional work in a reasonable amount.

If your boss refuses to give you extra pay, threaten to file a complaint with the labor inspectorate. When contacting this organization, stock up on evidence that you worked for the boss while he was resting. These can be documents that are usually endorsed and signed by the boss, and in his absence, you did it, the testimony of colleagues, etc.

But, of course, try not to take everything to extreme measures and resolve the issue peacefully, just reasonably explain that paying extra for increasing the load is natural and is unlikely to cause great financial damage to the enterprise.


Upon the occurrence of insured events, the minimum wage determines the average minimum wage below which benefits should not be accrued. Read also the article: → "The minimum wage (SMIC) in the table by year." Minimum wage The amount of allowable earnings for a full month worked for an employee must be no less than the current level of the minimum wage. In 2017, namely from July 01 of the current year, it is 7800 rubles. This level of accrual of the employee's income corresponds to the norms of production, salary, tariff rate for the full calculation period before withholding personal income tax and other payments. At the same time, it should be taken into account that the amount of accruals of a compensatory, stimulating nature is not compared with the total amount of the minimum wage.

The procedure for additional payment to the minimum wage in 2018 (nuances)

    home

  • Salary
  • If we talk about rights, then employers in particular should remember that the state acts as a guarantor and provides preventive measures to protect the rights and freedoms of citizens. With regard to income, a measure has been created to control the level of earnings of employees not lower than the minimum wage. In the article we will tell you how the surcharge to the minimum wage is calculated, we will give an example.


    What regulates the minimum wage indicator The way to control the earnings of citizens allows the state to guarantee the maximum minimum income for the employment of each citizen, regardless of education, length of service, working conditions, work experience. The amount of earnings not lower than the minimum wage regulates labor relations in each region of the federation. Supports the subsistence level of the able-bodied population.

    Supplement to the minimum wage from 2018

    Important

    Wages are a form of distribution according to work, a monetary expression of the share of the product that goes into personal use according to the quantity and quality of labor expended in the production process. It plays an important role in increasing the efficiency of the staff. Organizations often use incentive payments, compensation, etc.


    e. Firms retain the right to independently approve payment systems. Moreover, the maximum wage is not established by law. Regulatory base The size of the minimum wage is approved by the regulatory document dated 19.06.2000 No. 82-FZ.


    It is also worth relying on the information prescribed in Act No. 255-FZ, which was edited on January 1, 2011. There are some clarifications regarding the minimum wage in Art. 133, 133.1 of the Labor Code of the Russian Federation. There is a provision according to which it is not allowed to pay a person less than the minimum wage.
    The calculation takes into account the salary and other payments in the aggregate.

    Supplement to the minimum wage in 2018

    In what cases the salary may be less than the minimum wage This may be the case if the employee: Supplement to the minimum wage for an incomplete month worked is not made due to the employee's part-time employment. Additional payment up to the minimum wage to part-time workers The work of a part-time job is rewarded in proportion to the time worked. There is an indication of this in Art. 285 of the Labor Code of the Russian Federation. In this case, the remuneration of labor cannot be lower than the minimum wage, calculated in proportion to the hours worked.


    Responsibility of the employer According to Art. 133 of the Labor Code of the Russian Federation, the employer does not have the right to charge employees a salary below the minimum wage. Compliance with the law is monitored by:

    • representatives of the Tax Service;
    • prosecutors;
    • labor inspectors.

    If this rule is violated, the company may be fined 30,000–50,000 rubles.

    Additional payment up to the minimum wage in order to comply with legal requirements

    The date of reading is required. Supplement to the minimum wage: calculation Here are a few examples, on the basis of which it will not be difficult to make an independent calculation. An employee of a budgetary organization works full-time, does not receive any allowances and coefficients. His salary is 6 thousand rubles. Premium - 1000.
    This means that his total monthly income reaches 7,000, that is, 800 is not enough to reach the new minimum wage. Therefore, this is exactly the amount of the surcharge for him. The citizen is employed in a company located in Moscow. His employer is a party to an existing regional agreement. He has a salary of 14 thousand and another bonus - 2 thousand. However, in the Russian capital, the minimum wage is 17,300, which means that he needs to pay another 1.3 thousand.

    How is the supplement to the minimum wage in 2018

    The level of earnings of employees of institutions located territorially in the Far North (and in other areas with a similar status) also cannot be lower than the minimum wage specified in the law. Moreover, the current district coefficient is not taken into account here - this is stated in the “Review of Consideration Practice” put into effect by the Presidium of the Supreme Court in February 2014. See also: How to start registering an employee in an individual entrepreneur under the Labor Code of the Russian Federation in 2018 and documents Additional payments for a month that has not been fully worked out The law allows that wages in some cases go below the current level of MRZ.
    This happens when:

    • part-time work or week;
    • combination of positions.

    In both cases, the total monthly amount may be less than the base values. However, accrual is made proportionally, based on the current minimum wage.

    Supplement to the minimum

    The employer makes an additional payment up to the minimum wage if the accrued earnings of an employee employed on a full schedule are below the level determined by law. How to do it correctly, you will learn from the article below. The minimum wage in 2018 On July 1, 2017, the 460th Federal Law came into force, on the basis of which the minimum wage was once again raised.

    Attention

    The minimum wage was 7,800 rubles. The Labor Code states that citizens cannot be paid less than the amount established at the federal level. Read also: What is the minimum wage for individual entrepreneurs in 2018 It should also be noted that some entities, guided by the socio-economic situation in the region, have the right to establish their own, higher minimum wage. In principle, it cannot be below the federal level.


    Such a norm is given in Article 131 of the Labor Code of the Russian Federation, or rather, in its 1st part.

    Implementation of additional payments up to the minimum wage (minimum wage) in 2018

    The impossibility of accruing wages below the minimum wage is stated in Art. 133 TK. Compliance with the law will be monitored by:

    • representatives of the Federal Tax Service;
    • employees of the Social Insurance Fund;
    • prosecutors;
    • structures that inspect labor activity.

    The essence of remuneration Remuneration is based on the cost of labor. This is the monetary expression of the share of the work of employees of the enterprise in public products that comes for personal use. The amount of remuneration will depend on what kind of labor contribution is made and what is its quality. Salary - transfer of funds for hiring. This is the production consumption of a material resource and services, and for this reason it is written off to the cost of goods.
    Supplement to the minimum wage in Moscow, Moscow Region, St. Petersburg Having adjusted the level of income of employees, one should not forget that a number of subjects of the country have determined the regional value of the minimum wage to calculate earnings. If in the locality where the organization is located there is a regulation that determines the regional minimum wage, it will be the determining flagship in calculating the minimum amount of payments. Employers are automatically subject to a regional agreement and are required to comply with its terms, unless they send a written refusal to the relevant authorities within 30 days. Except for enterprises financed from the federal budget, to which such rules do not apply. Having concluded a tripartite agreement, the Moscow government, an association of trade unions and employers, set the minimum wage rate at 17,642 rubles.

    Minimum wage in 2018 In order to protect employees, there is a law according to which an employer cannot pay them less than a certain amount. This refers to the minimum wage. Its size is reviewed annually - at the beginning of 2018 it amounted to 9,489 rubles, and from May 1, 2018 it will increase to the subsistence level - 11,163 rubles. A specific figure is determined taking into account:

    • inflation;
    • tariff indexation;
    • the desire of the government to improve the level of welfare of citizens.

    Each employee whose income is less than the established norm is entitled to an additional payment up to the minimum wage (subject to the development of the norm of time), how to pay it correctly - read our article.

    IMPORTANT! There are two news, good and bad. The good news is that from 05/01/2018 the minimum wage is 11,163 rubles (Federal Law No. 41-FZ dated 03/07/2018).

    Should I pay extra up to the minimum wage in 2018 hourly wages

    Additional charges may apply for combinations:

    • In % of the salary of the combined position;
    • As a % of the employee's salary;
    • In a fixed volume;
    • Other form by agreement of the parties.

    Based on what, we can say that the allowance for combining is added to the main salary, paid in one period, which is established at the enterprise. Therefore, the surcharge as a separate value is not compared with the size of the minimum wage. If the enterprise has part-time workers, their work is evaluated differently. A part-time worker is an employee who performs labor duties in his spare time from his main job, under a separately concluded contract. In such a situation, two earnings under two contracts are not summed up, but in relation to the minimum wage they are compared separately. And if there is a difference, then earnings must be paid up to the minimum value.
    Various allowances for combining, increasing the service area and volume of work, bonus payments and increasing coefficients for the length of service and personal skills of the employee are the main component of wages. They perform the function of a motivator for the staff, and their accruals are not, for the most part, permanent. Those enterprises that are trying to bring the total amount of accruals and payments closer to the size of the minimum wage are actually depriving employees of their due earnings. Some vacancies simply do not imply a coefficient for harmfulness, knowledge of foreign languages, and it is unlawful to equate such earnings with the income of an employee who works in difficult conditions and is entitled to a legal supplement to the main part of the income of various kinds of compensation under difficult working conditions.

Calculators