The salary of the employee corresponds to the staffing table. What an accountant needs to check in the staffing table
: Can the staffing be not specified the specific amount of wages?
Lawyer's response:
The legislation does not establish a mandatory form of staffing for commercial organizations.
If it is impossible to indicate the exact amount of remuneration, it is recommended in the note to provide a link to the local normative act that determines the procedure for establishing remuneration, as well as its amount for a certain production rate.
Legal rationale:
The staffing table is an organizational and administrative document in which the structure, staffing and size of the organization, a list of job titles, professions indicating qualifications and salaries, as well as possible allowances for each of the positions are drawn up.
For ease of scheduling legal entity or individual, which is an individual entrepreneur, a unified form N T-3 is provided (approved by the Decree of the State Statistics Committee of the Russian Federation “On Approval unified forms primary accounting documentation for the accounting of labor and its payment "of 05.01.2004 N 1). This form is not mandatory for use, but is only a recommendation. Despite this, it is recommended to use this form in the work, because it contains all the necessary details.
At the same time, it must be borne in mind that many control bodies, during inspections or requests, require the submission of a staffing table (for example, clause 91 of the Methodological Guidelines on the procedure for appointing, conducting documentary on-site inspections of policyholders for mandatory social insurance and taking measures based on their results, approved by the Decree of the FSS of the Russian Federation of 04/07/2008 N 81).
When conducting documentary checks by territorial authorities pension fund The Russian Federation may also request the provision of a staffing table (Methodological recommendations for organizing and conducting documentary verification of the reliability of information submitted by policyholders individual information on seniority and earnings (remuneration), income of insured persons in the system of state pension insurance (approved by Resolution of the Board of the Pension Fund of the Russian Federation of 30.01.2002 N 11p)).
In addition to these organs, tax inspections often include in the list of documents required for a comprehensive check, the staff list as a document confirming the application of tax benefits.
Also, the staffing table serves as a document that summarizes data on payroll costs, as well as the number of employees in the organization.
Thus, if an organization uses the standard form No. T-3 of the staffing table, it must also take into account the Instructions for the use and filling out forms of primary documentation approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 N 1, according to which, in column 5 "Tariff rate (salary ) etc.” the monthly salary is indicated in ruble terms at the tariff rate (salary), tariff scale, percentage of revenue, share or percentage of profit, labor participation rate (KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in in accordance with applicable law Russian Federation, collective agreements, labor contracts, agreements and local regulations of the organization.
In columns 6 - 8 "Surcharges" are shown incentive and compensation payments(bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (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).
If it is impossible for the organization to fill in columns 5 - 9 in ruble terms due to the use of other wage systems (tariff-free, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measurement (for example, in percentages, coefficients, etc. .).
The reflection of information in this column has its own characteristics. So, for some workers working on a piecework wage system, it is impossible to determine the exact amount of salary, since it depends on the results of the work performed. In this case, in column 10 "Note" it is advisable to indicate the following: "Piecework wages / Piecework-bonus wages". Further, it is desirable to provide a link to a local normative act that determines the procedure for establishing wages, as well as its amount for a certain production rate.
It should be remembered that the so-called "fork" for salaries cannot be indicated in the staffing table, since, according to Art. 22 of the Labor Code of the Russian Federation, payment should be equal for equal work. Therefore, if in one unit there are two staff units for the position of "specialist", then the same salary should be indicated in front of each such position in this column.
The opportunity to pay wages (rather than official salary) in a larger amount to one of the employees can be realized by establishing allowances or other additional payments for him (Rostrud letter dated 04.27.2011 N 1111-6-1).
The staffing table is drawn up immediately after the opening of a new enterprise (including a branch, subsidiary organization, department, and so on).
In what sections is indicated?
Is it possible to reduce the current rate?
Reducing the current rate can be carried out only with the consent of the employee. Consent cannot be oral, it is necessary to re-sign the employment contract (according to the Labor Code of the Russian Federation). The employee has the right to refuse. Exceptions include:
- if otherwise it is necessary to reduce the staff;
- if the organization is reorganized;
- if there was a reindexation, which is provided for by the Labor Code of the Russian Federation.
Any change in the staff contract can be made only on the basis of the order of the authorities.
An order to reduce the rate in the staffing table before getting signed by the head must be agreed with related departments (personnel manager, accountant, lawyer, founder or general).
- name (full);
- date of preparation of the document;
- order number;
- the reason for the change in salary;
- who will be affected by the reduction in the rate (name, position, new salary in rubles);
- from what time the new rate is introduced;
- who will draw up a new employment contract (name, position);
- who is responsible for the execution of the order (name, position).
How is a document edited?
- The leader makes an order: “On changes to the staffing table. Due to the difficult economic situation and the decrease in working hours, I order to reduce the salary of Sidorov R.S. up to 7000 rubles from 01/01/19". Also in the same order, persons responsible for the execution are appointed.
- The responsible person corrects the staffing table on time, assigns a new serial number to it, changes the basis-order, registers the change in the journal.
- A new labor contract is concluded with Sidorov.
How to increase the rate?
The salary increase order is general rules workflow.
This is also mandatory, as is the registration of a reduction in the size of the bet. In the absence of documentary evidence of an increase in the rate, misunderstandings and turmoil in the calculation of salaries are possible in the event of:
- changes in the leadership;
- changes in the composition of the accounting department;
- if an employee leaves (the need for calculation);
- if benefits are required.
The order document must contain the name of the document, its date and registration number, and an indication in the preamble of the reason for the increase in the rate is also considered a prerequisite.
About changes in the staffing table, of a different nature, employees are notified at least 2 months before they come into force.
How are changes displayed?
Be sure to indicate the specific name of the employee who is responsible for the execution of the order and his position.
The draft of the future order must be agreed with the management, chief lawyer and accountant, director of the company. Similarly, as in the case of lowering salaries ().
What papers accompany the salary change procedure?
- Written consent of employees to changes in one direction or another.
- New staffing, if the changes are very significant.
- A new employment contract for each employee whose salary will change.
According to Article 62 of the Labor Code of the Russian Federation, each an employee can get a copy of a part of the staff list.
Alternative payouts
It says that in the Employment Agreement of the employee and the organization it is mandatory to prescribe exactly. Bonuses, allowances, incentive payments, allowances are not included in the concept of "salary". Allows the maintenance of an hourly salary with tracking the working time of employees.
Formulation in the employment contract
By virtue of Art. 135 of the Labor Code of the Russian Federation, wages are established by an employment contract in accordance with the wage systems in force for a given employer, which are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law.
Article 57 of the Labor Code of the Russian Federation classifies the terms of remuneration as mandatory for inclusion in an employment contract, including the size of the tariff rate and salary (official salary) of the employee, additional payments, allowances and incentive payments. According to Art. 129 of the Labor Code of the Russian Federation, salary and tariff rate have a fixed value, and, consequently, in employment contract it is necessary to indicate the amount of wages or the tariff rate in a numerical way.
But the procedure for determining bonuses, the amount of allowances and other payments according to the wishes of the employer, can be written in the employment contract, or you can make a link to a local regulatory act that confirms whether there really are grounds or conditions for payments.
Formulation in the contract "scheduled salary" there is a place to be only if the staffing table itself is attached to the contract, detailing how, when and how much the employee will receive. In general terms, the wording is illegal.
Conclusion
Any change in the staffing table must be justified by any order or direction from the management. The change in information must be true, otherwise, at the first check, the tax authority will establish a penalty in the form of a fine or a criminal case against responsible person and guidance.
MRO and its importance. Indexing. payroll forms.
Minimum wage (minimum wage) - the established minimum wage per hour, day or month, which the employer can (should) pay his employee, and for which the employee can legally sell his labor.
FEDERAL LAW June 1, 2011 No. 106-FZ
ON INTRODUCING AMENDMENTS TO ARTICLE 1 OF THE FEDERAL LAW
"ON THE MINIMUM WAGE" MINIMUM WAGE 2011, 2012
Federal Law Labor Code of the Russian Federation Article 133. Establishment of the minimum wage Minimum wage 2012, 2013
Article 133 The minimum wage of the minimum wage is set simultaneously throughout the territory of the Russian Federation federal law and cannot be lower than the subsistence level of the able-bodied population.
The minimum wage established by federal law is ensured by:
· organizations financed from the federal budget - at the expense of the federal budget, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities;
organizations financed from the budgets of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities;
· organizations financed from local budgets - at the expense of local budgets, extra-budgetary funds, as well as funds received from entrepreneurial and other income-generating activities;
Other employers - at their own expense.
The monthly salary of an employee who has fully worked out the standard of working hours for this period and fulfilled the labor standards (labor duties) cannot be lower than the minimum wage.
Article 133.1. Establishment of the size of the minimum wage of the minimum wage in the subject of the Russian Federation
In a constituent entity of the Russian Federation, a regional agreement on minimum wages may establish the amount of the minimum wage in a constituent entity of the Russian Federation: Moscow, St. Petersburg.
The amount of the minimum wage in a constituent entity of the Russian Federation may be established for employees working in the territory of the corresponding constituent entity of the Russian Federation, with the exception of employees of organizations financed from the federal budget.
Payment of wages below the minimum wage of 2013, article 5.27 of the Code of Administrative Offenses of the Russian Federation may entail administrative liability:
for the head of the organization - a fine from 1,000 to 5,000 rubles;
· for individual entrepreneur- a fine from 1,000 to 5,000 rubles or suspension of activities by a court decision for up to 90 days;
For an organization - a fine from 30,000 to 50,000 rubles or suspension of activities by a court decision up to 90 days.
What should be the minimum salary in the staffing table?
According to Art. 129 of the Labor Code of the Russian Federation, wages (remuneration of an employee) include:
· salary (salary)- a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month (excluding compensatory, incentive and social payments);
· compensation payments(surcharges and allowances compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments);
· incentive payments(additional payments and allowances of a stimulating nature, bonuses and other incentive payments).
Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory and incentive nature, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms (para. 2 article 135 of the Labor Code of the Russian Federation).
In accordance with Art. 315 of the Labor Code of the Russian Federation, remuneration in the regions of the Far North and equivalent areas is carried out using regional coefficients and percentage bonuses to wages.
Based on Art. 2 of the Law of the Russian Federation of February 19, 1993 No. 4520-1 "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Areas" by Decree of the Council of Ministers of the USSR dated 03.01.83 No. 12 Khanty-Mansi Autonomous Okrug referred to areas equated to the regions of the Far North.
When paying salaries, it must be taken into account that, in accordance with Art. 133 of the Labor Code of the Russian Federation, the monthly salary of an employee who has worked the standard of working hours for this period and fulfilled the labor standards (labor duties) cannot be lower than the minimum wage, minimum wage = 4611 rubles.
In the same time, article 133.1 of the Labor Code of the Russian Federation Subjects of the Russian Federation are granted the right to establish on their territory the size of the minimum wage exceeding the above. At the same time, the establishment of a higher minimum wage is allowed by the adoption by the constituent entity of the Russian Federation of a regional agreement on the minimum wage.
If the specified normative act is adopted by the subject of the Russian Federation, employers operating on its territory, should pay employees wages , whose size cannot be below the minimum wage established by the law of the constituent entity of the Russian Federation.
tripartite agreement"On the minimum wage in the Khanty-Mansiysk autonomous region- Yugra" dated December 22, 2010 from January 1, 2011, the minimum wage in the Khanty-Mansiysk Autonomous Okrug - Ugra is set at 9415 rubles.
Thus, given that salary is only part of the salary, the employer can install in the local normative act(staffing) the minimum amount of salary is less than the minimum wage, but given that that, taking into account compensation and incentive payments, the employee's salary will not be lower than the minimum wage established in the constituent entity of the Russian Federation.
minimum wage This is the minimum wage limit. District coefficients and percentage allowances go towards salary.
Since wages already contain the above allowances, the minimum wage is not increased by allowances and district coefficients.
An employee's salary may consist of several parts (salary, various additional payments, bonuses) or only of a salary (tariff rate). The monthly salary should not be less than the minimum wage. If an employee is only paid a salary, then its size cannot be less than the minimum wage - federal or regional.
According to Art. 132 Labor Code the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended. When switching from paying wages to paying the minimum wage, the rules of this article must be taken into account. Therefore, it is impossible to transfer all employees to the same minimum wage. We need differentiation of remuneration, at least conditional. For example, if the salary of a cleaner is equal to the minimum wage, the salary of an engineer should be at least a little, but more.
Indexing:
Indexing(from lat. index- list, register, index) - a means of protection against inflation, linking the amount of the contract, loan, salary
Pensions, allowances, contributions, etc. to the consumer price index.
[edit] Types of indexing
Population income indexation- full or partial compensation for losses in income caused by an increase in prices for consumer goods and services.
In world practice, there are two main forms of indexing the income of the population:
· automatic, at which the indexation of wages and other incomes increases in proportion to the rise in prices;
· semi-automatic (negotiable) used in the countries of the European Union. The essence of this indexation is to negotiate with employers, trade unions and representatives government agencies with the involvement of academic experts. The result of the negotiations are recommendations establishing a lower threshold of social protection for the conclusion of collective agreements.
Indexation of deposits- automatic change in the size of the interest rate paid to the depositor, when the general price level changes.
Tax indexation- automatic change in income tax in accordance with the official consumer price growth index or wage index.
- payroll forms.
Wage - this is the amount of monetary remuneration paid to an employee for the performance of a specific task, scope of work or performance of his official duties during some time.
Distinguish between nominal and real wages. Nominal wages- this is the wages accrued and received by the employee for a certain period. Real wage is the quantity of goods and services that can be purchased for nominal wages.
There are two forms of wages. Payment is established or depending on the time during which the enterprise used labor force, or in accordance with the amount of work performed. In the first case, payment is called time-based, in the second case - piecework.
Time wages are applied if it is impossible or difficult to standardize labor, with strictly regulated, highly mechanized and automated production processes, in industries requiring High Quality and accuracy of performance of work, and where there is no need to stimulate the intensity of labor.
The main advantage for the worker under time wages is that he has a guaranteed monthly salary, independent of the possible decrease in the level of production in a given period of time. The disadvantage is that the worker does not have the opportunity to increase his earnings by increasing his personal share in the production process.
From the point of view of the enterprise, the main disadvantage of time wages is that it does not stimulate the increase in the output of workers. At the same time, the enterprise has relative savings on wages with an increase in production (Fig. 14).
The time-based form of remuneration includes two systems: simple time-based and time-bonus.
At simple time-based system, the amount of wages depends on the tariff rate of the employee and the amount of time worked.
Time-bonus the remuneration system is used to improve qualitative or quantitative indicators (accident-free operation, improving product quality).
Piecework payroll is used where it is possible to establish an unambiguous relationship between the volume of output and the amount of labor expended by each worker or group of workers.
From the point of view of the worker, the piece-rate form of wages has the advantage that it makes it possible to increase earnings with an increase in the intensity of labor (Fig. 15).
Rice. 15 Dependence of wage costs on the volume of production in the form of wages based on the entire output (a) and per unit of output (b)
For an enterprise, the use of a piecework wage system makes it possible to stimulate the output of workers, if necessary, and the main disadvantage is a possible decrease in quality with an increase in output.
The piece-rate form of remuneration has several systems: direct piece-rate, piece-bonus, piece-progressive, indirect piece-rate, chord, collective piecework.
At direct piecework system of remuneration, the earnings of a worker are directly dependent on his individual output. Such a system is used where it is easy to organize individual accounting of labor. Earnings are defined as the sum of the products of the corresponding piece rate and the actual output.
The price is the part of wages per unit of output.
At piece-bonus In addition to earnings at direct piece rates, the system is paid a bonus for the fulfillment and overfulfillment of the plan according to predetermined qualitative or quantitative indicators.
At piece-progressive system of remuneration, the work of a worker within the established norm is paid at basic rates, and in excess of the norm - at increased rates.
Indirect piecework the system is used to pay the labor of auxiliary workers serving the main piecework workers, on the pace and output of which the productivity of the main workers depends.
At chordal system, the amount of payment for work is set not for each production operation separately, but for the entire complex of work, taken as a whole, indicating the deadline for their completion.
Collective systems It is expedient to apply wages in those cases when it is impossible to take into account the individual output of each worker.
Answer to the question:
This issue is not directly regulated by law.
Don't Miss: Top Article of the Month from an Expert Practitioner
How not to make a mistake in the five main columns of the staffing table.
The staffing table is a mandatory document for all employers, including the number of positions in the organization, the amount of remuneration for them, as well as bonuses and allowances (if any).
Currently, employers have the right to independently develop and approve the staffing form, however, this document must meet its purpose: to determine the list of positions, the number of staff units and the amount of remuneration.
Based on the foregoing, we can conclude that despite the absence of a direct prohibition in the legislation, the form of staffing approved by the employer should provide for an indication of the amount of remuneration for positions. At the same time, it follows from the very concept of salary (official salary) that it is established for a specific position. At the same time, the employer has the right to establish various allowances and surcharges for the salary, which may depend, among other things, on grades.
Details in the materials of the System Personnel:
1. Answer: Is it possible to hold the employer liable if the salary in the staff list does not correspond to the amount specified in the employment contract
Nina Kovyazina
Yes, you can.
The staffing table is a mandatory document for all employers, in the number of positions in the organization, the wages for them, as well as bonuses and allowances. * You can draw up a staffing table by, approved, or by.
Mandatory conditions employment contract are labor function(work according to the position in accordance with the staffing table), as well as the conditions of remuneration (including the size of the tariff rate or official salary of the employee (paragraph and part 2 of article 57 of the Labor Code of the Russian Federation). Since the salary for a specific position is reflected in the staffing table, from here we can conclude that the salary in the employment contract must correspond to the salary indicated in the staffing table. labor law, for which the organization can be attracted to (part and article 5.27 of the Code of Administrative Offenses of the Russian Federation).
Expert shares important information about staffing in the material at the link.
Arbitrage practice also indicates that the salaries in the employment contracts of employees must correspond to the salaries indicated in the staffing table (see, for example,).
2. Answer: How to fill out the staffing form
Nina Kovyazina, Deputy Director of the Department of Medical Education and personnel policy in health care of the Ministry of Health of Russia
With respect and wishes for comfortable work, Yulia Meskhia,
Expert Systems Personnel
Ready Plan the main cases of the personnel officer for the first quarter of 2019
Read the article: Why should a personnel officer check accounting, is it necessary to submit new reports in January and what code to approve for a time sheet in 2019
The editors of the Kadrovoe Delo magazine found out which habits of personnel officers take a lot of time, but are almost useless. And some of them may even cause bewilderment in the GIT inspector.
Inspectors of the GIT and Roskomnadzor told us what documents should never be required from newcomers when applying for a job. You probably have some papers from this list. We have compiled a complete list and selected a safe replacement for each prohibited document.
If you pay vacation pay a day later than the deadline, the company will be fined 50,000 rubles. Reduce the notice period for the reduction by at least a day - the court will reinstate the employee at work. We have studied court practice and prepared safe recommendations for you.
Prompt in next situation: the employee is employed part-time (half a day) with a salary of 10,000 rubles, that is, the salary of 10,000 rubles and part-time work (4 hours) are prescribed in the contract and in the order. The staffing table indicates this position with a salary of 20,000 rubles. Are there any violations here? Maybe I need to prescribe a salary of 20,000 rubles in the contract and order?
Answer
Yes, there is a violation here. Since the salary for a particular position is reflected in the staffing table, it can be concluded from this that the salary in the employment contract must correspond to the salary indicated in the staffing table. The discrepancy between salaries can be recognized as a violation of labor laws, for which the organization can be brought to (). Judicial practice also indicates that the salaries in the employment contracts of employees must correspond to the salaries indicated in the staffing table (see, for example,). An employee working part-time is paid in full, fixed in an employment contract, and paid in part upon actual work.
The rationale for this position is given below in the materials of the Glavbukh System and in the materials of the Personnel System
1. Situation: Is it possible to hold the employer liable if the salary in the staff list does not correspond to the amount specified in the employment contract
Yes, you can.
The staffing table is a mandatory document for all employers, including the number of positions in the organization, the amount of remuneration for them, as well as bonuses and allowances. You can draw up a staffing table according to, approved, or according to.
Mandatory conditions of the employment contract are the labor function (work according to the position in accordance with the staffing table), as well as the conditions of remuneration (including the size of the tariff rate or official salary of the employee (paragraph and part 2 of article 57 of the Labor Code of the Russian Federation). Since the salary for a specific position is reflected in the staffing table, we can conclude from this that the salary in the employment contract must correspond to the salary indicated in the staffing table.The salary discrepancy can be recognized as a violation of labor legislation, for which the organization can be held liable () .
Judicial practice also indicates that the salaries in the employment contracts of employees must correspond to the salaries indicated in the staffing table (see, for example,). *
Nina Kovyazina,
2. Situation: How to set the salary if the employee will work part-time
The salary must be set in full, reflecting it in the employment contract.*
The official salary should be understood as a fixed amount of remuneration of an employee for the performance of labor duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (). This means that the employment contract should indicate the salary in the amount that is paid when working out the entire working time standard established for this category of employees ().
Employees with part-time work do not work out a monthly rate, therefore they are paid only a part of the salary established in the employment contract for the month. This part is determined in proportion to the hours worked or depending on the amount of work performed. * This is stated in Article 93 of the Labor Code of the Russian Federation and explained in.
Thus, for an employee working part-time, the salary is set in full, fixed in the employment contract, and paid partially according to the actual working. * In the employment contract, the condition on the procedure for remuneration of the employee may have the following wording: in the amount of 30,000 rubles per month. Wages are calculated in proportion to hours worked.
Nina Kovyazina,
deputy director of the department
education and human resources of the Ministry of Health of Russia
*So highlighted part of the material that will help you make the right decision
