Rostrud has issued guidelines for all employers on compliance with the mandatory requirements of labor legislation in matters of remuneration. Regulations on remuneration, bonuses and additional payments for employees The work of the majority of service workers

Rostrud published on its official website "Report with guidance on compliance with mandatory requirements, providing an explanation of what behavior is legal, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017."

The document should help employers navigate the legislative innovations and prevent violations of the requirements of the Labor Code. Code of the Russian Federation and by-laws.

- remuneration, including compensation payments included in the salary, and payments that are not included in it;

- types of non-monetary form of payment of wages, in which it is prohibited to pay part of wages;

- wages in conditions that deviate from normal, and in special conditions (in particular, work with harmful or dangerous working conditions, work in the Far North and equivalent areas, work at night, overtime work, etc.) ;

- possible cases of wage reduction (failure to comply with labor standards, downtime, manufacturing of products that turned out to be defective);

- grounds and procedure for deductions from wages, types of payments from which it is prohibited to deduct (including amounts of money in compensation for harm, etc.);

- the procedure for calculating the average wage for vacation pay and payment of compensation for unused vacation.

Also, answers are given with legal justification on the following questions:

- payment for work on a day off;

— establishment of an allowance for combination, execution of an order for an allowance for combination;

- inclusion of the district coefficient in the composition of the salary;

- average earnings upon dismissal due to staff reduction.

Q3 2017 COMPLIANCE GUIDANCE REPORT THAT CLARIFIES WHAT IS GOOD BEHAVIOR AND CLARIFICATION OF NEW REGULATIONS FROM Q3 2017

SALARY

Important! The salary of an employee consists of the following elements:
1) salary (official salary); tariff rate;
2) compensation payments (surcharges and allowances of a compensatory nature);
3) incentive payments.

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 compensation, incentives and social payments.

Tariff rate- a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments.

Important! Salary is set at employment contract in accordance with the current employer's remuneration system (piecework, time-based, mixed) and the maximum amount is not limited.

Compensation payments included in salary:

For work in special climatic conditions
for work in territories subjected to radioactive contamination;
for the use by the employee of his tool, mechanism;
for work with harmful or dangerous working conditions;
for work with information constituting a state secret;
for work in conditions that deviate from normal (when performing work of various qualifications, combining professions (positions), overtime work, night work, etc.);
other payments provided by the system of remuneration.

The list of types of payments of a compensatory nature in federal budgetary, autonomous, state institutions approved. Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 822.

Payments that are not part of wages, in particular, include payments specified in Art. 165 of the Labor Code of the Russian Federation, which are produced:

When sent on business trips;
when moving to work in another area;
in the performance of public or public duties;
when combining work with education;
in case of forced termination of work through no fault of the employee;
when granting annual paid leave;
in some cases, termination of the employment contract;
due to a delay due to the fault of the employer of issuance work book upon dismissal of an employee.

Incentive payments:

Additional payments and allowances of a stimulating nature (for length of service, for an academic degree, etc.);
bonuses (for the performance of specific work, based on the results reporting period etc.);
other incentive payments provided for by the wage system (for quitting smoking, for saving consumable materials, etc.).

Important! The terms of remuneration established by a collective agreement, an employment contract or local regulations cannot be worsened in comparison with those established by labor legislation.

The salary of an employee who has fully worked out the norm of hours and fulfilled the norms of labor cannot be less than the minimum wage.

Important! The minimum wage (SMIC) is set at the federal level. At the regional level - in the subject of the Russian Federation, the minimum wage is established.

Unlike other payments, the regional coefficient and the percentage allowance for work experience in the regions of the Far North and equivalent areas are not included in the minimum wage.

The minimum wage is established by federal law and cannot be lower than the subsistence minimum for the able-bodied population. The procedure and terms for a phased increase in the minimum wage to the subsistence level of the able-bodied population are established by federal law.

In relation to employees of a separate structural unit there is a norm on the minimum wage established in the territory of the subject of the federation where this structural unit is located.

Important! The employer is obliged to index wages in connection with the growth of consumer prices for goods and services (Article 134 of the Labor Code of the Russian Federation).

At the legislative level, the procedure for such indexation is not defined. This does not release the employer from the obligation to index. The procedure for indexation of wages is determined in the collective agreement, agreement, local regulatory act.

If based on the results of the calendar year during which Rosstat recorded an increase in consumer prices, wage indexation was not carried out, the employer is subject to liability established by law, regardless of whether he adopted the relevant local act or not. At the same time, supervisory or judicial authorities are obliged to compel him to eliminate the violation labor law, both in terms of indexing, and in terms of adopting a local act, if there is none.

Important! When paying wages, the employee must receive a payslip in writing, which should contain information:
1) about constituent parts salary due to him for the relevant period
2) on the amounts of other amounts accrued to the employee

Important! Other amounts include, among other things, monetary compensation for violation by the employer of the deadline for paying wages, vacation pay, payments upon dismissal or other payments.

3) on the amount and grounds for the deductions made

Important! The amount of deductions cannot exceed 20 percent for each payment of wages, and in cases established by federal law - 50 percent (Article 138 Labor Code RF), and in exceptional cases - 70 percent.

Exceptional cases include retention

When serving corrective labor;
in the recovery of alimony for minor children;
in case of compensation for harm caused by an employee to the health of another person;
in case of compensation for harm to persons who have suffered damage in connection with the death of the breadwinner;
in compensation for damage caused by a crime.

4) on the total amount of money to be paid.

Important! The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees.

Wages are paid to the employee at the place of work.

Important! At the written request of the employee wage transferred to the account indicated by the employee in the bank (credit institution) on the terms determined by the collective agreement or labor contract.

Part of the salary, but not more than 20 percent of the accrued monthly salary, may be paid in non-monetary form.

Important! In the following types of non-monetary form, it is prohibited to pay part of wages:

Bonds
coupons
debentures
receipts
alcohol
narcotic substances
toxic substances
harmful substances
other toxic substances
weapon
ammunition
other items in respect of which a ban or restriction on their free circulation is established.

Important! The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Important! Wages must be paid at least every half month. In practice, this means that the gap between payments does not exceed 15 days.

Important! Specific dates for the payment of wages are established by the internal labor regulations, the collective agreement, the labor contract.

For violation of the terms of payment of wages, the employer is liable in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. Also (depending on the scale of the deed), he should be held administratively or criminally liable.

By general rule upon dismissal, all amounts due to the employee (including wages for the period worked) must be paid no later than on the last day of work (part 1 of article 140 of the Labor Code of the Russian Federation). Otherwise, it may be provided only by agreement of the parties, in accordance with which the parties terminated the employment relationship. In this case, the agreement, which includes a condition on the timing and amount of the corresponding payment, must be drawn up in writing in 2 copies.

Important! If the day of payment of wages coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

PAYMENT UNDER NORMAL CONDITIONS

Remuneration for work in special conditions and other cases of performance of work in conditions that deviate from normal is made at an increased rate (due to the payment of appropriate compensations).

Special working conditions include:
1) work with harmful or dangerous working conditions;
2) work in the regions of the Far North and equivalent areas.

Important! In the following cases, wages are paid taking into account compensation for work in conditions that deviate from normal:

1) work at night;
2) performance of works of various qualifications;
3) when combining a profession (positions);
4) overtime work;
5) work on weekends and non-working days holidays;
6) when developing new industries (products).

1. Work with harmful or dangerous working conditions

The wages of employees working with harmful or dangerous working conditions are set at a higher rate than normal working conditions.

Important! The minimum wage increase for work in harmful or dangerous conditions is 4% of the tariff rate (salary) established for various kinds work under normal working conditions.

Specific amounts of increased wages for work in harmful conditions are established by the employer, taking into account the opinion of the representative body of employees.

Important! If the employer does not have a representative body of employees, specific amounts of increased wages are established by an employment contract with an employee.

The specific amount of wage increases for workers with harmful or dangerous working conditions may be determined in the collective agreement (if any).

2. Work at night

The employer is obliged to pay for work at night in an increased amount (compared to work in normal conditions). Night time is the period from 22:00 to 06:00.

Important! The minimum amount of increased wages for night work is set by the Government of the Russian Federation for all wage systems and is 20% of the hourly wage rate for each hour of night work (or 20% of the salary calculated per hour of night work). The employer is obliged to pay for night work at least at the specified rates.

The surcharge is charged only on the hourly tariff rate or salary calculated per hour of work (without taking into account other surcharges and / or allowances received by the employee).

The specific amount of increased pay for night work is established by the employment contract with the employee.

Important! If the organization has a representative body of workers, the specific amount of the increase in wages for work at night can be established by a local act adopted taking into account the opinion of the representative body of workers.

In addition, the amount of increased wages for night work may be provided for in the collective labor agreement (if any).

3. Work in special climatic conditions

1. Work in the regions of the Far North and areas equated to them

Important! For work in special climatic conditions, remuneration is made using regional coefficients and percentage bonuses to wages.

The sizes of regional coefficients and percentage allowances are established by the Government of the Russian Federation, regulations of the former USSR.

Organs state power Subjects of the Russian Federation and local self-government bodies have the right to establish higher sizes of district coefficients than those established by the Government of the Russian Federation or the regulations of the former USSR.

Important! The procedure and conditions for calculating the interest surcharge:

increase in the allowance for every six months of work, then for each year of work - by 10 percent (until reaching 80 - 100 percent of wages - depending on the region of the Far North, up to reaching 50 percent of wages - for areas equated to the RKS).

Important! The procedure and conditions for calculating the youth percentage allowance (for employees under the age of 30):

The presence of work experience in the regions of the Far North or areas equivalent to them for a duration of at least six months. When calculating the length of service, it is summed up regardless of the timing of the break in work and the grounds for terminating the employment relationship;
residence in the regions of the Far North or areas equated to them - at least 1 year;
an increase in the allowance for every six months of work, then for each year of work (for CSWs), for every six months of work (for MCS) (up to 80 percent of salary - CSW, 50 percent of salary - MCS).

2. Work in waterless, alpine and desert areas

Important! For work in waterless, high-mountainous and desert areas, remuneration is made using the appropriate coefficients for wages.

The procedure and conditions for applying the coefficient are established by regulatory legal acts of the federal level.

4. Performance of works of various qualifications

Qualification is the degree of professional training and readiness of an employee to perform a labor function in a particular specialty.

Important! When paying for work of various qualifications, the employer must comply with the following procedure:

1) with time wages - the work of an employee is paid for work with a higher qualification;
2) in the case of piecework wages - the work of the employee is paid at the rates of the work performed by him.

Important! When an employee is entrusted (due to the nature of production) with a piecework wage to perform work rated below the category assigned to the employee, the employer is obliged to pay the employee the difference between the categories.

5. Combination of professions (positions)

The combination of professions (positions) is carried out within the framework of one employment contract. This is its difference from internal combination. The combination of professions (positions) is carried out without exemption from the main job. This is its difference from a temporary transfer to another job.

Important! To this species increased pay includes the following types additional work performed by an employee during the working day without being released from his main job:

Combination of professions (positions);
expansion of service areas;
increase in the scope of work;
performance of the duties (or part thereof) of a temporarily absent employee who retains his/her place of work.

Important! The amount of additional payment for the performance of the specified work is determined by agreement of the parties to the employment contract, taking into account the content and volume of additional work. The maximum amount of additional payment is not limited by law.

6. Overtime

Overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working time - in excess of the normal number of working hours for the accounting period.

Overtime work is paid at a higher rate. Specific amounts of increased pay may be established in a collective agreement, local regulation or employment contract.

Increased pay for work outside the normal working hours on public holidays cannot be paid twice (first as for overtime work, and then as for work on a holiday).

Important! The minimum amount of increased pay for work in excess of the normal working hours:

1. Employees receiving a monthly salary

The first two hours - in the amount of an hour and a half rate (part of the salary for a day or hour of work) in excess of the salary;
subsequent hours - in the amount of a double hourly rate (part of the salary for a day or hour of work) in excess of the salary.

2. Employees whose work is paid at daily or hourly wage rates,

In the amount of one and a half daily or hourly rate for the first two hours and double daily or hourly rate for the following hours;

3. Pieceworkers

The first two hours are paid at least one and a half piece rates, the subsequent hours at least double piece rates.

Important! At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

7. Work on weekends and non-working holidays

Remuneration of at least double the amount is made in the following cases:

The employee worked on) the day off (days) established for him by the Rules of the VTR,

If, according to the VTR Rules, Saturday and (or) Sunday are not days off for an employee, and days off are provided to him on other days of the week, then Saturday and Sunday are ordinary working days for him and are paid in a single amount.

The employee worked on one (several) non-working holidays established by Art. 112 of the Labor Code of the Russian Federation.

Important! The minimum amount of increased wages for work on a weekend or holiday:

With piecework wages - at double piecework rates;
when paying for work at daily and hourly tariff rates - at a double daily or hourly tariff rate;
employees who receive a salary (official salary) - depending on the norm of working hours worked in the month.

Important! Employees receiving a salary (official salary) work on holidays and weekends is performed in the following order:

If work on a day off was carried out within the monthly norm of working time - in the amount of a single daily or hourly tariff rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary);
if work on a day off was carried out in excess of the monthly norm of working time - in the amount of a double daily or hourly tariff rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary).

Important! Specific amounts of increased wages for work on a day off or a holiday may be established by a collective agreement, a local act (adopted taking into account the opinion of the representative body of workers), an employment contract.

At the request of the employee, instead of increased pay, work on a day off can be compensated for by providing another day of rest. In this case, payment for work on a day off is made in a single amount, and the other day of rest provided is not paid.

Important! Payment for work on weekends and holidays of creative workers specified in the list of positions, approved. Decree of the Government of the Russian Federation of April 28, 2007 No. 252, is determined by a collective agreement, a local act, an employment contract.

8. Development of new industries (products)

During the period of development of new industries (products), the employee may retain the previous salary.

Important! The possibility of maintaining the previous wages is provided for in the collective agreement (if any), the employment contract.

The term "former salary" should be understood as the average earnings of an employee, calculated according to the rules of Art. 139 of the Labor Code of the Russian Federation.

POSSIBLE WAGE REDUCTION

Changing the terms of an employment contract, including in terms of reducing wages, is allowed only by agreement of the parties to the employment contract. However, in some cases, monthly wages may be paid in a smaller amount than established in the employment contract without obtaining the consent of the employee.

Important! In the following cases, an employee's salary may be reduced:

Failure to comply with labor standards (Article 155 of the Labor Code of the Russian Federation),

Under non-fulfillment of labor standards, one should understand the performance of a smaller amount of work, the failure to fulfill the established task, the failure to achieve the established quantitative result, etc.

Failure to fulfill labor (official) duties (Article 155 of the Labor Code of the Russian Federation),

Responsibilities must be specified in the employment contract job description or in the local regulations of the employer, and the employee must be familiarized with them against receipt (Article 21, Part 3, Article 68 of the Labor Code of the Russian Federation).

Simple (Article 157 of the Labor Code of the Russian Federation),
manufacturing of products that turned out to be defective (Article 156 of the Labor Code of the Russian Federation).

1. Remuneration for non-fulfillment of labor standards or non-fulfillment of labor duties

Important! The amount of remuneration in case of non-fulfillment of labor standards (if labor is standardized) or non-fulfillment of labor (official) duties (if labor is not standardized) depends on the reason for non-fulfillment of labor norms or non-fulfillment of labor (official) duties:

Causes due to the fault of the employee;

The fault of an employee can be expressed in violation of technical or technological standards, violation of internal labor regulations, refusal to perform work without good reason, etc.

Reasons due to the fault of the employer;

The fault of the employer may lie in the failure to provide work stipulated by the employment contract, in the failure to provide normal conditions for the employee to comply with labor standards, etc.

Causes beyond the control of the employee or the employer.

Reasons beyond the control of the employee and the employer can be expressed in circumstances of an emergency, unforeseen nature (natural disaster, quarantine, etc.).

Important! The presence of guilt (or lack thereof) must be established and documented.

If the employee is at fault, the normalized part is paid in accordance with the volume of work performed.

If the employer is at fault, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked.

For reasons beyond the control of either the employee or the employer, remuneration is made in the amount of at least two-thirds of the tariff rate, official salary, calculated in proportion to the time actually worked.

2. Payment for labor in the manufacture of products that turned out to be defective

Under the marriage in the manufacture of products should be understood as a decrease in the quality of products as a result of deviations in the process of its manufacture from the established specifications and state standards, sanitary norms and rules, building codes and rules, as well as other documents that establish mandatory requirements for the quality of goods, works, services.

Important! The amount of remuneration for the manufacture of products that turned out to be defective also depends on the presence or absence of the employee's fault in this.

If there is no fault of the employee in the production of a defect, payment for defective products is made on an equal basis with good products. The reason and percentage of rejects, as well as the degree of product suitability, do not matter.

Important! The absence of the employee's fault may consist in the presence of a marriage of raw materials (materials) from which the products are made, documented.

Partial defects due to the fault of the employee are paid at reduced rates depending on the suitability of the product.

Important! Full marriage due to the fault of the employee is not paid.

The work of an employee who has allowed a marriage, performed by him to correct products defective through his fault, is not subject to payment.

3. Payment for downtime

Important! When idle, the employee does not have the necessary amount of work. In case of non-fulfillment of labor standards, work is provided, but the conditions necessary for its implementation are not provided.

Important! Payment for downtime depends on whose fault it occurred:

employer,
worker,
in the absence of the fault of the employee and the employer.

Important! Downtime due to the fault of the employer is a temporary suspension of work due to technological, economic, technical or organizational reasons.

Downtime due to the fault of the employer is paid in the amount of at least two-thirds of the average wage of the employee. Payment is made on the basis of the average wage - the average hourly (with a downtime of less than one working day) and the average daily (with downtime during the entire working day or more).

One of the cases of downtime due to the fault of the employer is the period during which the employee refused to perform work that directly threatened his life and health (see Article 379 of the Labor Code of the Russian Federation).

Important! A collective agreement, a local act may provide for an increased amount of payment for downtime due to the fault of the employer.

Downtime for reasons beyond the control of either the employee or the employer is paid in the amount of at least two-thirds of the tariff rate, salary, calculated in proportion to the downtime.

Important! A collective agreement or local act may provide for an increased amount of payment for downtime for reasons beyond the control of the employee and employer.

Reasons beyond the control of the employee and the employer may be equipment failure or other circumstances that make it impossible for the employee to perform work. An employee who did not participate in the strike, but in connection with it was not able to perform his work, is paid as if he was idle through no fault of the employee. However, the fault of the employer in this case is also absent.

Important! The employee is obliged to inform his immediate supervisor or other representative of the employer about the start of downtime caused by the specified reasons.

Important! Downtime due to the fault of the employee is not paid.

The fault of the employee in the occurrence of downtime can be expressed in his failure to notify the employer about the circumstances that could lead to downtime, if these circumstances were known to the employee and he could evaluate them.

4. Features of downtime for creative workers

Important! Non-participation of creative workers in the creation and (or) performance (exhibition) of works is not idle time.

The time of non-participation of creative workers in the creation and (or) performance (exhibition) of works is not idle time and can be paid if it is provided for in the collective agreement, local regulatory act, labor contract.

The amount and procedure for paying creative workers for the time of non-participation in the creative process is established by a collective agreement, local normative act, labor contract.

Important! Deductions from wages can only be made on the grounds established by the Labor Code of the Russian Federation or other federal laws:

Repayment of debts to the employer (Article 137 of the Labor Code of the Russian Federation);
compensation for damage caused to the employer by the guilty actions of the employee (Chapter 39 of the Labor Code of the Russian Federation);
execution of a court decision (according to executive documents) (Article 138 of the Labor Code of the Russian Federation);
as a result of the fulfillment by the employer of the duties of a tax agent for the calculation of personal income tax;
execution of the will of the employee to withhold (if such a possibility is provided for by federal law) (part 3 of article 28 federal law dated January 12, 1996 No. 10-FZ).

Important! As a general rule, the amount of all deductions for each payment of wages cannot exceed 20 percent of the amount of earnings. The amount of deductions under several writ of execution should not exceed 50 percent of the employee's salary (part 2 of article 138 of the Labor Code of the Russian Federation).

As an exception, for some types of deductions, the maximum amount of deductions may be increased.

1. Deductions to pay off debts to the employer

Important! Repayment of debt to the employer is made on one of the following grounds:

To compensate for the unworked advance payment issued to the employee on account of wages;
to pay off the unspent and not returned in a timely manner advance payment issued in connection with a business trip;
to pay off an unspent and not returned in a timely manner advance payment issued in connection with the transfer to another job in another locality;
to pay off unspent and not returned in a timely manner in other cases;
to return the amounts overpaid to the employee due to counting errors (repeated payment of wages for one working period, advance payment for one business trip, etc. is not recognized as a counting error);
to return the amounts overpaid to the employee in the event of recognition by the body for the consideration of individual labor disputes the fault of the employee in non-compliance with labor standards (part three of Article 155 of the Labor Code of the Russian Federation);
to return the amounts overpaid to the employee in the event that the body for consideration of individual labor disputes recognizes the guilt of the employee during downtime (part three of Article 157 of the Labor Code of the Russian Federation);
upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days.

Important! The employer is not entitled to deduct for unworked vacation days in the following cases:

If the employee quits due to refusal to transfer to another job, which is necessary for him in accordance with a medical report, or if the employer does not have an appropriate job (clause 8 of the first part of Article 77 of the Labor Code of the Russian Federation);
if the employee leaves due to the liquidation of the organization or the termination of the activity of an individual entrepreneur (clause 1 of the first part of article 81 of the Labor Code of the Russian Federation);
if an employee leaves due to a reduction in the number or staff of the organization's employees, individual entrepreneur(clause 2 of the first part of article 81 of the Labor Code of the Russian Federation);
if the employee leaves due to a change in the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4 of the first part of Article 81 of the Labor Code of the Russian Federation);
if the employee is dismissed due to the call of the employee to military service or sending him to an alternative civilian service replacing it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the reinstatement of the employee who previously performed this work, by decision state inspection labor or court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the recognition of the employee as completely incapable of labor activity(clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed due to death (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee leaves due to the death of the employer - individual(clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the recognition by the court of the employee as dead or missing (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee leaves due to the recognition of the employer - an individual as dead or missing (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed due to the onset of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophe, natural disaster, major accident, epidemic and other emergency circumstances), if this circumstance is recognized by the decision of the Government of the Russian Federation or the state authority of the corresponding subject of the Russian Federation ( clause 7, part 1, article 83 of the Labor Code of the Russian Federation).

Important! The employer is obliged to follow the procedure for withholding amounts to pay off debts to him (except for withholding amounts for unworked vacation days upon dismissal of an employee):

The decision to withhold the employer must take no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments
the employee does not dispute the grounds and amounts of deduction.

Important! If the employee disagrees with the basis or amount of the deduction, the employer is not entitled to make it.

The deduction is made only from wages, i.e. remuneration for work, incentives and compensation payments(including when you leave). Other amounts overpaid to the employee may be recovered through the court.

2. Deductions for compensation for damage caused to the employer through the fault of the employee

The employee is obliged to compensate the employer for the direct actual damage caused to him. The employer cannot recover lost income (lost profit) from the employee.

Important! For the damage caused, the employee is liable within the limits of his average monthly earnings, unless otherwise provided by the Labor Code of the Russian Federation or other federal laws.

Important! In the cases established by Art. 243 of the Labor Code of the Russian Federation, an employee can be held liable for full liability, that is, to compensate for the direct actual damage caused to the employer in full.

3. Execution of a court decision on executive documents

The employer is obliged, and the employee is not entitled to prevent the employer from withholding from wages the amounts indicated in the executive documents issued on the basis of a court decision (verdict).

The amount of deductions from wages is calculated from the amount remaining after deducting taxes. In this case, deduction and deduction are summed up. Their amount should not exceed 20 (50, 70) percent of earnings.

Important! As an exception to general rule the amount of deductions can reach 70 percent of earnings with:

Serving by an employee of correctional labor,
serving correctional labor by an employee
recovery of maintenance for minor children,
compensation for harm caused to the health of another person,
compensation for harm to persons who have suffered damage in connection with the death of the breadwinner,
compensation for the damage caused by the crime.

Important! The employer is prohibited from deducting from the following payments due to the employee (part 4 of article 138 of the Labor Code of the Russian Federation, paragraph 8 of part 1 of article 101 of the Federal Law “On Enforcement Proceedings):

Amounts of money for damages
payments in connection with a business trip, with transfer, admission or assignment to work in another locality;
payments in connection with the wear and tear of a tool belonging to an employee;
amounts of money paid by the organization in connection with the birth of a child;
amounts of money paid by the organization in connection with the registration of marriage;
sums of money paid by the organization in connection with the death of relatives.

4. Deductions from wages to fulfill the duty of a tax agent

The tax agent (employer) is obliged to withhold the accrued amount of tax directly from the income of the taxpayer (employee) when they are actually paid.

Important! The tax amount should not exceed 50 percent of the payment amount.

The total amount of tax withholding must not exceed 20 percent of wages.

5. Deductions from wages at the will of the employee

Important! The employee has the right to apply to the employer with a statement on the production of deductions from his wages. The will of the employee must be expressed in writing.

If there is an employee's application for the transfer of amounts withheld from his salary as trade union membership dues, the employer does not have the right to refuse him this.

Important! The employer is not entitled to charge an employee a fee for the transfer of trade union membership dues.

The procedure for transferring trade union dues is determined by the collective agreement, agreement.

Important! The employer is obliged to transfer trade union membership dues on a monthly basis and in a timely manner.

The employee has the right to apply to the employer with an application for deduction from wages and the subsequent direction of the withheld Money for other purposes - loan repayment, tuition fees, etc. Unlike trade union dues, the employer is not obliged to impose any additional obligations on its accounting department in this regard, however, it can do this on the basis of an agreement with the employee

PROCEDURE FOR CALCULATION OF THE AVERAGE WAGE FOR PAYING VACATION AND PAYING COMPENSATION FOR UNUSED VACATION

To calculate the average wage, all types of payments provided for by the wage system applied by the relevant employer are taken into account, regardless of the sources of these payments.

To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, training, utilities, rest and others).

When calculating average earnings for vacations, calendar days are taken into account, not working days.

Important! When calculating the average wage for vacation pay and compensation for unused vacation, the average daily wage is used. The average earnings of an employee is determined by multiplying the average daily earnings by the number of calendar days in the payable period.

The number of calendar days in the accounting period is derived on the basis of the Production calendar for a particular year.

Important! Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months (billing period).

In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

The specified period does not include time and amounts accrued during this time if:

a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
b) the employee received temporary disability benefits or maternity benefits;
c) the employee did not work due to downtime through no fault of his own;
d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;
e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
f) the employee in other cases was released from work with full or partial retention of wages or without pay.0

AT important! The monthly bonus accrued in the billing period is included in the calculation one by one for each bonus indicator for each month of the billing period.

Premiums for a period of more than a month, but not more than the billing period, accrued in the billing period, are included in the calculation one for each indicator.

The premium for a period greater than the calculated one, accrued in the billing period, is included in the calculation in the amount of the monthly part for each indicator for each month of the billing period.

The bonus at the end of the year is included in the calculation if it is accrued for the year preceding the period for which the average earnings are maintained. It does not matter whether this premium was accrued in the billing period or after it.

If the billing period has not been fully worked out, then bonuses accrued taking into account the time actually worked in the billing period are included in the calculation in full. At the same time, bonuses accrued without taking into account the hours actually worked are taken into account in an amount proportional to the time worked in the billing period.

Important! Average daily earnings (payments involved in the calculation of average earnings) are subject to indexation if salaries have been increased for all employees of the organization or structural unit (branch, department, workshop, etc.) in which the employee works.

At the same time, premiums and other additional payments established by:

In the range of values ​​(for example, from 10% to 30% of salary);
in absolute terms (for example, 10,000 rubles);
not to salaries (for example, 2 percent of sales).

Payments are indexed by a coefficient, which is calculated according to the following formula: Coefficient = (Salary after indexation) / (Salary before indexation)

Important! If for the last 12 calendar months the employee did not have actually accrued wages or actually worked days, or this period consisted of time excluded from the billing period, the wages accrued for the previous 12 calendar months are used to calculate the average earnings.

If the employee goes on vacation in the first month of work, then the average daily earnings are calculated for the period from the first day of work to the start of the vacation.

If the employee did not have actually accrued wages or actually worked days for the 12 calendar months preceding the billing period, the average earnings are determined based on the tariff rate, salary (official salary) established for him.

Average earnings for vacation pay and compensation for unused vacation are calculated using the following formula:

SZ \u003d SDZ × DO,
where:
SZ - average earnings;
SDZ - average daily earnings;
TO - the number of vacation days, incl. unused.

The average daily earnings to pay for vacation provided in calendar days is calculated according to the following formula (including when working on a part-time basis):

Average daily earnings \u003d (Salary for the billing period) / (Number of days in the billing period)

The formula for calculating the number of days in a fully worked billing period is as follows:

Number of days worked = 12 × 29.3

The formula for calculating the number of days in an incomplete month of the billing period is as follows:

OD \u003d DOV / (KD × 29.3),
where:
OD - the number of days worked;
DOV - the number of calendar days falling on the hours worked in a given month *;
CD - the number of calendar days in a month.

* Calendar days are not included when the employee:

I was on vacation;
was on sick leave or on a business trip;
for other reasons, he was released from work while maintaining the average salary (for example, he was given additional days off to care for a disabled child).

The average daily earnings to pay for the vacation provided in working days is calculated according to the following formula (including when working on a part-time basis):

Average daily earnings =(Salary for the billing period)/(〖Number of days worked〗^*)

* The number of days worked is calculated according to the 6-day working week calendar.

Compensation for unused vacation is calculated according to the following formula:

Compensation=((KM×O)/12-IDO)×SDZ,
where:
KM - the number of months of work included in the length of service, giving the right to leave *;
O - the duration of the leave established for the employee in accordance with labor legislation and local acts of the employer (or "established for the employee by the employment contract");
IDO - the number of vacation days used by the employee from the moment of employment;
SDZ - average daily earnings.

* The length of service giving the right to the annual basic paid leave includes:

Actual work time;
the time when the employee did not actually work, but the place of work (position) was retained for him, including the time of annual paid leave, non-working holidays, weekends and other days of rest;
time of forced absenteeism in case of illegal dismissal or removal from work and subsequent reinstatement at the previous job;
the period of suspension from work of an employee who has not passed the mandatory medical checkup through no fault of their own;
time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

The length of service giving the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Important! The collective agreement, local normative act may also provide for other periods for calculating the average wage, if this does not worsen the position of employees.

Compensation for unused vacation and vacation pay are treated equally. A difference in the amount may arise if the period for granting leave and the period for which compensation is calculated are different. For example, leave is granted in February and compensation is paid in November. Since earnings during the year may vary, the average daily earnings in February and November of the same year may be different.

EXPLANATORY WORK

Pay for work on a day off

Question:

How should work on weekends and holidays be paid in accordance with the amendments made by Federal Law No. 125-FZ of June 18, 2017 “On Amendments to the Labor Code of the Russian Federation” to Article 153 of the Labor Code of the Russian Federation? Is it possible for an employee to choose a single daily rate and an additional day of rest instead of paying double for his work when working on weekends and holidays?

Answer:

As a general rule, work on weekends and holidays is still paid at least double the amount.

Work on a weekend or non-working holiday may still be compensated by providing another day of rest with the consent of the employee. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

Legal rationale:

In accordance with Art. 153 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday is paid at least twice the amount:

Pieceworkers - not less than double piecework rates;
employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
employees who receive a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within monthly norm of working time, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working time.

Specific amounts of remuneration for work on a day off or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

An increased amount of payment is made to all employees for the hours actually worked on a weekend or non-working holiday. If part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 0 hours to 24 hours) are paid at an increased rate.

According to part 4 of Art. 153 of the Labor Code of the Russian Federation, at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

Establishment of an allowance for combination

Question:

Employee A is accepted as an auxiliary worker, receives a salary of 10,000 rubles. Employee B is accepted as a digger, receives a salary of 9000. Both employee A and employee B combine the profession of a slinger, the content and amount of work in the combined profession are the same for employees. For the performance of additional work, employees are given an additional payment of 10% of the official salary for the main job; that is, for combining the profession of a slinger, employee A receives 1000 rubles, and employee B - 9000. Art. 151 of the Labor Code of the Russian Federation establishes that the amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work. Should the size of the additional payment for employee A and employee B be the same with the same content and volume of additional work, is this a violation?

Answer:

Yes, it should, in the situation described, the amount of additional payment for performing additional work in the profession of a slinger should be the same for employees, since they perform the same amount of work.

Legal rationale:

According to Part 1 of Art. 60.2 of the Labor Code of the Russian Federation, with the written consent of the employee, he may be entrusted with the performance during the established duration of the working day (shift), along with the work determined by the employment contract, additional work in another or the same profession (position) for additional payment(Article 151 of the Labor Code of the Russian Federation).

Additional work entrusted to an employee in another profession (position) can be carried out by combining professions (positions) (part 2 of article 60.2 of the Labor Code of the Russian Federation).

In accordance with Art. 151 of the Labor Code of the Russian Federation, when combining professions (positions), an additional payment is made to the employee.

The amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of the Labor Code of the Russian Federation).

According to part 2 of Art. 132 of the Labor Code of the Russian Federation prohibits any kind of discrimination when establishing and changing the conditions of remuneration.

Issuing an order for a combination allowance

Question:

An employment contract has been concluded with the employee, which immediately states that, along with the main job, the employee combines work in a second position. For combining an employee with an employment contract, an additional payment of 10% of the salary for the main position is established. The organization uses unified form job order. Is it necessary in this case to indicate the additional payment for the combined position in the line “surcharge”? And how to indicate it if the form involves indicating the amount in numbers, and the employment contract indicates the payment as a percentage?

Answer:

The employer should issue a separate combination order, which will indicate the nature of the additional work, the period and amount of payment.

In the order for employment, it is not necessary to indicate the additional payment for the combined position.

Legal rationale:

According to Art. 60.2 of the Labor Code of the Russian Federation, with the written consent of the employee, he may be entrusted with the performance during the established duration of the working day (shift), along with the work determined by the employment contract, additional work in another or the same profession (position) for additional payment (Article 151 of the Code).

Additional work assigned to an employee in another profession (position) may be carried out by combining professions (positions). Additional work entrusted to an employee in the same profession (position) can be carried out by expanding service areas, increasing the volume of work. In order to fulfill the duties of a temporarily absent employee without being released from work specified in the employment contract, the employee may be entrusted with additional work both in another profession and in the same profession (position).

The period during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee.

The employee has the right to early refuse to perform additional work, and the employer - to cancel the order to perform it ahead of schedule, notifying the other party in writing no later than three working days.

In accordance with Art. 151 of the Labor Code of the Russian Federation when combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without exemption from work specified in the employment contract, the employee is paid an additional payment.

The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of the Code).

Inclusion of the district coefficient in the composition of the salary

Question:

Is the wording in the concluded employment contract correct that the established salary of 40,000 includes the district coefficient? After all, the salary is a fixed amount of wages for an employee without taking into account compensatory, incentive and social payments, that is, the district coefficient is not a component that forms the salary of an employee? In the payslip issued in the payroll there is no district coefficient line, only the above salary and bonus, so it is not charged?

Answer:

1. No, illegal. If a salary system is established for an employee with the application of a regional coefficient to wages, then the amount of salary and the regional coefficient in the employment contract must be indicated separately.

2. The regional coefficient should not be included in the employee's salary.

3. If an organization applies a regional coefficient to wages, then the payslip must have a separate line indicating the size of the coefficient.

Legal rationale:

According to par. 5 hours 2 tbsp. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary (official salary) of an employee, additional payments, allowances and incentive payments) are mandatory conditions for inclusion in an employment contract.

In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer.

According to Part 1 of Art. 129 of the Labor Code of the Russian Federation wages (remuneration of an employee) - 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 (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

Salary (official salary) - a fixed amount of remuneration for an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (part 4 of article 129 of the Labor Code of the Russian Federation).

In accordance with Part 1 of Art. 136 of the Labor Code of the Russian Federation, when paying wages, the employer is obliged to notify in writing each employee:

1) on the components of wages due to him for the relevant period;
2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
3) on the amount and grounds for the deductions made;
4) on the total amount of money to be paid.

Average earnings upon dismissal due to staff reduction

Question:

The employee was laid off on June 07, 2017. On September 12, 2017, he applied to the organization for the payment of earnings for the third month. Documents confirming the right to pay wages for the third month (work book and passport) were provided to the accounting department, and a certificate from the Employment Center on employment was transferred to the chief accountant, but the employee has not received the money so far. How long does it take for the organization to pay?

Answer:

The average salary retained by the employee for the second and third months after the dismissal due to the reduction in the number or staff of the organization is paid to the employee after the corresponding month on the next day after his application, set in the organization for the payment of wages.

Legal rationale:

In accordance with Part 1 of Art. 178 of the Labor Code of the Russian Federation upon termination of an employment contract due to a reduction in the number or staff of employees of the organization, the dismissed employee is paid a severance pay in the amount of the average monthly salary, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (with offset severance pay).

In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the public employment service agency, provided that the employee applied to this agency within two weeks after the dismissal and was not employed by him (part 2 of article 178 of the Labor Code RF).

According to paragraph 12 of the Regulations on the procedure for the release, employment of workers and employees and the provision of benefits and compensation to them, approved by the Decree of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated 02.03. place of work on the days of issuance of wages at this enterprise upon presentation of a passport and work book, and for the third month from the date of dismissal - and a certificate from the employment authority (except for persons dismissed in connection with the reorganization or liquidation of the enterprise).

Until laws and other regulatory legal acts in force on the territory of the Russian Federation are brought into line with the Labor Code of the Russian Federation, laws and other legal acts of the Russian Federation, as well as legislative and other regulatory legal acts of the former USSR, in force on the territory of the Russian Federation within the limits and in the manner , which are provided for by the Constitution of the Russian Federation, Resolution of the Supreme Council of the RSFSR of December 12, 1991 N 2014-1 "On ratification of the Agreement on the establishment of the Commonwealth of Independent States", are applied insofar as they do not contradict the Labor Code of the Russian Federation (part 1 of article 423 of the Labor Code of the Russian Federation) .

Salary under Art. 129 of the Labor Code and in judicial practice

In accordance with Art. 129 Labor Code of the Russian Federation wages carried out in the form of wages. Salary is the sum of remuneration for labor activity, stimulating and compensatory payments.

Judicial practice shows that parts of earnings must correspond to a number of features given in the table:

		Base
	Dependence on the qualifications of the worker and the characteristics of the work, such as: complexity, conditions of performance, quality and quantity	Determination of the Armed Forces of the Russian Federation of September 16, 2015 No. 304-KG15-5008
	Existence within an employment relationship
	The accrual is carried out for the performance of the official function	Decree of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013
	warranty
	Automatic payouts
	Established by the employer, the dependence on the length of service of the employee, the presence of penalties or their absence, conscientiousness in performance official duties	Definition of the Supreme Court of 04.07.2016 No. 310-KG16-8285
	Established by the employer dependence on the labor contribution of the employee	Definition of the Supreme Court of June 28, 2016 No. 304-KG16-6749

The selection of features allows you to distinguish parts of the salary from other cash payments that the employer pays to the worker. For example, produced by Labor Code of the Russian Federation wages does not include:

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• expenses for the transportation of property and subsequent arrangement in the new place of residence of the worker, due to the transition to work in a new locality (see the definition of the Supreme Court of February 26, 2016 No. 310-KG15-20212);
• payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court of September 1, 2015 No. 304-KG15-10018);
• payments to employees in order to compensate for the costs of their education, education of employees' children (see the definition of the Supreme Court of January 28, 2016 No. 310-KG15-18757).

The procedure for paying salaries to employees

According to Art. 136 of the Labor Code, the worker receives payment based on the results of labor activity at least twice a month. Payment is due after the work is completed. Maximum term for the transfer of funds - 15 days from the end of the period for which it is calculated.

Each time when transferring payment by a working employer, the established Art. 136 TC payment procedure:

1. Earnings are calculated.

   Salary under Art. 129 of the Labor Code of the Russian Federation - this is a combination of several types of payments, among which there is necessarily a remuneration for work, therefore the calculation is reduced to the calculation of salary or income at the tariff rate. If necessary, the calculation includes the addition of the amounts of incentives due to the employee and compensation for the time worked.

2. Employees are notified in writing of income and the amounts on the basis of which it is calculated, i.e.:
   • about the size of parts of the salary;
   • the amount of other payments;
   • on the grounds and amount of deductions.

     In organizations where settlements with workers are made in cash through the accounting department or cash desk of the company, notification is made using a payroll signed by a familiar employee. If an employer resorts to the services of a credit institution to pay employees, then, as a rule, workers are notified by sending information to the employee’s phone, posting information about accruals in personal account on the bank's website or otherwise.

3. The salary is transferred to the employee "from hand to hand" in cash or transferred to an account with a credit institution.

Pay cut

The calculation of the amount of earnings includes a deduction from the income of the worker of various deductions. A number of them do not depend on the efficiency and conscientiousness of the employee. So, the employer in any case withholds the amounts:

• personal income tax (Chapter 23 of the Tax Code);
• insurance premiums for social, medical and pension insurance (Article 425 of the Tax Code of the Russian Federation, Law “On Compulsory Social Insurance ...” dated July 24, 1998 No. 125-FZ).

A number of deductions are made by a court decision and do not relate to the work activity of the employee. For example, these are the amounts:

• alimony (section 5 of the RF IC);
• deductions from the earnings of those sentenced to correctional and forced labor (Article 50, Article 53.1 of the Criminal Code of the Russian Federation).

The salary can be reduced by deductions related to the employee's labor activity, for example:

• deprivation of the mandatory bonus or reduction of its size if the conditions for such actions are provided by the employer (letter of Rostrud dated 12/18/2014 No. 3251-6-1);
• deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
• repayment of an unspent advance payment for a business trip that was not returned to workers (Article 137 of the Labor Code);
• compensation for material damage caused to the employer (Article 238 of the Labor Code);
• refund of amounts from the employee’s previously paid wages if the employee’s guilt is proven in downtime, failure to comply with the labor standard (Article 137 of the Labor Code), etc.

Let's summarize. Salary is a guaranteed income of an employee, automatically accrued within the framework of labor relations for the fulfillment of labor standards and varies due to the qualifications of the worker, his length of service, the complexity of the work, or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The amount of salary can be reduced by deductions. In accordance with Art. 136 Labor Code wages is made from 2 times a month in 3 stages, including the calculation of earnings, notification of the employee about it and, in fact, payments.

(as amended by Federal Law No. 122-FZ of 22.08.2004)

The procedure and terms for a phased increase in the minimum wage to the amount provided for in part one of this article are established by federal law (Article 421 of this document).

The minimum wage is established simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence minimum for 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;

(as amended by Federal Law No. 54-FZ of April 20, 2007)

(as amended by Federal Law No. 54-FZ of April 20, 2007)

(as amended by Federal Law No. 54-FZ of April 20, 2007)

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.

(as amended by Federal Laws No. 90-FZ of 30.06.2006, No. 54-FZ of 20.04.2007)

Part four became invalid on September 1, 2007. - Federal Law of April 20, 2007 N 54-FZ.

Article 133.1. Establishing the amount of the minimum wage in the constituent entity of the Russian Federation

(Introduced by Federal Law No. 54-FZ of April 20, 2007)

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.

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.

The amount of the minimum wage in a constituent entity of the Russian Federation is established taking into account the socio-economic conditions and the subsistence level of the able-bodied population in the corresponding constituent entity of the Russian Federation.

The minimum wage in a constituent entity of the Russian Federation may not be lower than the minimum wage established by federal law.

The amount of the minimum wage in a constituent entity of the Russian Federation is ensured by:

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 development of a draft regional agreement on minimum wages and the conclusion of this agreement are carried out by the tripartite commission for the regulation of social and labor relations of the relevant subject of the Russian Federation in the manner prescribed by Article 47 of this Code.

After the conclusion of a regional agreement on the minimum wage, the head of the authorized executive body of a constituent entity of the Russian Federation invites employers operating in the territory of this constituent entity of the Russian Federation and who did not participate in the conclusion of this agreement to join it. This proposal is subject to official publication along with the text of this agreement. The head of the authorized executive body of the constituent entity of the Russian Federation notifies the federal executive body responsible for the development of state policy and legal regulation in the field of labor of the publication of the said proposal and agreement.

If employers operating in the territory of the relevant subject of the Russian Federation, within 30 calendar days from the date of the official publication of the proposal to join the regional agreement on minimum wages, have not submitted to the authorized executive body of the subject of the Russian Federation a reasoned written refusal to join it, then the specified the agreement is considered extended to these employers from the date of the official publication of this proposal and is subject to mandatory execution by them. This refusal must be accompanied by a protocol of consultations between the employer and the elected body of the primary trade union organization uniting the employees of this employer, and proposals on the timing of raising the minimum wage of employees to the amount provided for by the specified agreement.

If the employer refuses to join the regional minimum wage agreement, the head of the authorized executive body of the constituent entity of the Russian Federation has the right to invite representatives of this employer and representatives of the elected body of the primary trade union organization uniting employees of this employer for consultations with the participation of representatives of the parties to the tripartite commission on regulation social and labor relations of the corresponding subject of the Russian Federation. Representatives of the employer, representatives of the elected body of the primary trade union organization and representatives of the specified tripartite commission are obliged to take part in these consultations.

Copies of written refusals of employers to join the regional agreement on minimum wages are sent by the authorized executive body of the constituent entity of the Russian Federation to the appropriate territorial body of the federal executive body authorized to exercise federal state supervision over compliance with labor laws and other regulatory legal acts containing norms labor law.

(as amended by Federal Law No. 242-FZ of July 18, 2011)

Monthly salary of an employee working in the territory of the corresponding subject of the Russian Federation and consisting of labor relations with an employer in respect of which a regional agreement on the minimum wage is in force in accordance with parts three and four of Article 48 of this Code or for which the said agreement has been extended in accordance with the procedure established by parts six to eight of this Article, cannot be lower than the amount of the minimum wage in this subject of the Russian Federation, provided that the specified employee has fully worked out the standard of working hours for this period and fulfilled the labor standards (labor duties).

Article 134

Ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with the growth of consumer prices for goods and services. Organizations financed from the relevant budgets index wages in accordance with the procedure established by labor legislation and other regulatory legal acts containing labor law norms, other employers - in the manner established by the collective agreement, agreements, local regulations.

Article 135. Establishment of wages

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The salary of an employee is established by an employment contract in accordance with the remuneration systems in force at the given employer.

Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established by collective agreements, agreements, local normative acts in accordance with labor legislation and other normative legal acts containing labor law norms.

The Russian tripartite commission for the regulation of social and labor relations annually, before the submission to the State Duma of the Federal Assembly of the Russian Federation of the draft federal law on the federal budget for the next year, develops uniform recommendations on the establishment at the federal, regional and local levels of remuneration systems for employees of organizations financed from the relevant budgets . These recommendations are taken into account by the Government of the Russian Federation, executive authorities of the constituent entities of the Russian Federation and local governments when determining the amount of funding for healthcare, education, science, culture and other institutions. public sector. If the parties to the Russian tripartite commission for the regulation of social and labor relations have not reached an agreement, these recommendations are approved by the Government of the Russian Federation, and the opinion of the parties of the Russian tripartite commission for the regulation of social and labor relations is communicated to the constituent entities of the Russian Federation by the Government of the Russian Federation.

(as amended by Federal Law No. 54-FZ of April 20, 2007)

Local regulations establishing wage systems are adopted by the employer, taking into account the opinion of the representative body of employees.

The terms of remuneration determined by the employment contract cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations.

The terms of remuneration determined by a collective agreement, agreements, local regulations cannot be worsened in comparison with those established by labor legislation and other regulatory legal acts containing labor law norms.

Article 136. Procedure, place and terms of payment of wages

When paying wages, the employer must notify each employee in writing of:

1) on the components of wages due to him for the relevant period;

2) on the amounts of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;

3) on the amount and grounds for the deductions made;

4) on the total amount of money to be paid.

(part one as amended by Federal Law No. 35-FZ of April 23, 2012)

The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Wages are paid to the employee, as a rule, at the place of performance of work by him or transferred to the bank account indicated by the employee on the terms determined by the collective agreement or labor contract.

The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.

Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Wages are paid at least every half a month on the day established by the internal labor regulations, collective agreement, labor contract.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

Holidays are paid no later than three days before the start of the holiday.

Article 137. Limitation of deductions from wages

Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.

Deductions from the employee's salary to pay off his debt to the employer can be made:

to reimburse the unworked advance payment issued to the employee on account of wages;

to pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;

to return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this of the Code);

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds provided for in paragraph 8 of the first part of Article 77 or paragraphs 1, 2 or 4 of the first part of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide on the deduction from the employee's salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debts or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of deduction.

Wages overpaid to an employee (including in the event of incorrect application of labor legislation or other regulatory legal acts containing labor law norms) cannot be recovered from him, except in the following cases:

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

counting error;

if the body for the consideration of individual labor disputes has recognized the fault of the employee in failure to comply with labor standards (part three of Article 155 of this Code) or simple (part three of Article 157 of this Code);

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

if the salary was overpaid to the employee in connection with his misconduct established by the court.

Article 138. Limitation of the amount of deductions from wages

The total amount of all deductions for each payment of wages may not exceed 20 percent, and in cases provided for by federal laws, 50 percent of the wages due to the employee.

When deducting from wages under several executive documents, the employee must in any case be retained 50 percent of wages.

The restrictions established by this article do not apply to deductions from wages when serving corrective labor, collecting alimony for minor children, compensating for harm caused to the health of another person, compensating for harm to persons who have suffered damage due to the death of a breadwinner, and compensating for damage caused by a crime. . The amount of deductions from wages in these cases cannot exceed 70 percent.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Deductions from payments that are not foreclosed in accordance with federal law are not allowed.

Article 139. Calculation of the average wage

For all cases of determining the amount of average wages (average earnings) provided for by this Code, a single procedure for its calculation is established.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

To calculate the average wage, all types of payments provided for by the remuneration system applied by the relevant employer, regardless of the sources of these payments, are taken into account.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days).

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The average daily earnings for paying for vacations granted in working days, in the cases provided for by this Code, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.

The collective agreement, local normative act may also provide for other periods for calculating the average wage, if this does not worsen the position of employees.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Features of the procedure for calculating the average wage established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

Article 140

Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

In the event of a dispute about the amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.

Article 141

Wages not received by the day of the death of the employee are issued to members of his family or to a person who was dependent on the deceased on the day of his death. The payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.

Article 142

The employer and (or) authorized by him in in due course representatives of the employer who have delayed the payment of wages to employees and other violations of wages shall be liable in accordance with this Code and other federal laws.

In the event of a delay in the payment of wages for a period of more than 15 days, the employee has the right, by notifying the employer in writing, to suspend work for the entire period until the payment of the delayed amount. Suspension of work is not allowed:

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

during periods of introduction of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;

in the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the country's defense and state security, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies;

civil servants;

in organizations directly serving especially dangerous types of production, equipment;

employees whose labor duties include the performance of work directly related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

During the period of suspension of work, the employee has the right to work time be absent from work.

An employee who was absent during his working hours at the workplace during the period of suspension of work is obliged to return to work no later than the next working day after receiving a written notice from the employer about the readiness to pay the delayed wages on the day the employee goes to work.

Article 143. Tariff systems of remuneration

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Tariff systems of wages - wage systems based on the tariff system of differentiation of wages of workers various categories.

The tariff system for differentiation of wages of employees of various categories includes: tariff rates, salaries (official salaries), tariff scale and tariff coefficients.

Tariff scale - a set of tariff categories of work (professions, positions), determined depending on the complexity of the work and the requirements for the qualifications of employees using tariff coefficients.

Wage category - a value that reflects the complexity of work and the level of qualification of the employee.

Qualification category - a value that reflects the level of professional training of an employee.

Tariffication of work - assignment of types of labor to tariff categories or qualifying categories depending on the complexity of the work.

The complexity of the work performed is determined on the basis of their billing.

Tariffication of work and the assignment of tariff categories to employees are carried out taking into account a single tariff qualification handbook works and professions of workers, a unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.

Tariff wage systems are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms. Tariff systems for remuneration of labor are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages.

Article 144

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Remuneration systems (including tariff wage systems) for employees of state and municipal institutions installed:

in federal state institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation;

in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;

in municipal institutions - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

The Government of the Russian Federation may establish basic salaries (basic official salaries), basic wage rates for professional skill groups.

(as amended by Federal Laws No. 54-FZ of April 20, 2007, No. 230-FZ of October 18, 2007)

The wages of employees of state and municipal institutions may not be lower than the basic salaries (basic official salaries) established by the Government of the Russian Federation, the basic wage rates of the relevant professional qualification groups.

(as amended by Federal Law No. 54-FZ of April 20, 2007)

Basic salaries (basic official salaries), basic wage rates established by the Government of the Russian Federation are provided by:

federal state institutions - at the expense of the federal budget;

state institutions of the constituent entities of the Russian Federation - at the expense of the budgets of the constituent entities of the Russian Federation;

municipal institutions - at the expense of local budgets.

Remuneration systems for employees of state and municipal institutions are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory for the positions of managers, specialists and employees, as well as taking into account state guarantees for wages, recommendations of the Russian tripartite commission for the regulation of social and labor relations (part three of Article 135 of this Code) and the opinions of the relevant trade unions (associations of trade unions) and associations of employers.

Professional qualification groups - groups of professions of workers and positions of employees, formed taking into account the field of activity on the basis of the requirements for professional training and the level of qualifications that are necessary for the implementation of the relevant professional activity.

Professional qualification groups and criteria for classifying the professions of workers and positions of employees as professional qualification groups are approved by the federal executive body responsible for the development of state policy and legal regulation in the sphere of labor.

Article 145

The remuneration of the heads of organizations, their deputies and chief accountants in organizations financed from the federal budget is made in the manner and in the amount determined by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the state authorities of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.

The wages of heads of other organizations, their deputies and chief accountants are determined by agreement of the parties to the employment contract.

Article 146. Remuneration for work in special conditions

The wages of workers employed in hard work, work with harmful, dangerous and other special working conditions, is carried out at an increased rate.

The labor of workers engaged in work in areas with special climatic conditions is also paid at an increased rate.

Article 147

The remuneration of labor of employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions, is established at an increased rate in comparison with tariff rates, salaries (official salaries) established for various types of work with normal working conditions, but not lower than the amounts established by labor legislation and other regulatory legal acts containing labor law norms.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The minimum wage increase for employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions, and the conditions for this increase are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

The specific amounts of wage increases are established by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations, or by a collective agreement, an employment contract.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 148. Payment for labor at work in areas with special climatic conditions

Remuneration for work in areas with special climatic conditions is made in the manner and in amounts not lower than those established by labor legislation and other regulatory legal acts containing labor law norms.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 149

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

When performing work in conditions that deviate from normal (when performing work of various qualifications, combining professions (positions), overtime work, working at night, weekends and non-working holidays, and when performing work in other conditions that deviate from normal), the employee is subjected to appropriate payments provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract. The amounts of payments established by the collective agreement, agreements, local regulations, labor contract cannot be lower than those established by labor legislation and other regulatory legal acts containing labor law norms.

Article 150

When an employee with a time wage performs work of various qualifications, his work is paid for work of a higher qualification.

When an employee with piecework wages performs work of various qualifications, his work is paid at the rates of the work performed by him.

In cases when, taking into account the nature of production, employees with piecework wages are entrusted with the performance of work charged below the categories assigned to them, the employer is obliged to pay them the difference between the categories.

Article 151

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

When combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without exemption from work specified in the employment contract, the employee is paid an additional payment.

The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of this Code).

Article 152. Payment for overtime work

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. Specific amounts of payment for overtime work may be determined by a collective agreement, a local regulation or an employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Part two is no longer valid. - Federal Law of June 30, 2006 N 90-FZ.

Article 153. Payment for work on weekends and non-working holidays

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Work on a weekend or non-working holiday is paid at least twice the amount:

pieceworkers - at least at double piecework rates;

employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;

employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within monthly norm of working hours, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working hours.

Specific amounts of remuneration for work on a day off or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.

Remuneration of work on weekends and non-working holidays for creative workers in the media, cinematography organizations, television and video filming groups, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with lists of jobs, professions, positions of these employees, approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations, can be determined on the basis of a collective agreement, a local normative act, an employment contract.

(as amended by Federal Law No. 13-FZ of February 28, 2008)

Article 154. Payment for work at night

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by labor legislation and other normative legal acts containing labor law norms.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The minimum wage increase for night work is established by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

The specific amounts of wage increases for night work are established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.

(Part three was introduced by Federal Law No. 90-FZ of June 30, 2006)

Article 155

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

In case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employer, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked.

(part one as amended by Federal Law No. 90-FZ of 30.06.2006)

In case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties for reasons beyond the control of the employer and employee, the employee retains at least two-thirds of the tariff rate, salary (official salary), calculated in proportion to the time actually worked.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

In case of non-fulfillment of labor standards, non-fulfillment of labor (official) duties due to the fault of the employee, payment of the normalized part of wages is made in accordance with the volume of work performed.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 156

Marriage through no fault of the employee is paid on a par with good products.

Full marriage due to the fault of the employee is not subject to payment.

Partial marriage due to the fault of the employee is paid at reduced rates, depending on the degree of suitability of the product.

Article 157. Payment for idle time

Downtime (Article 72.2 of this Code) through the fault of the employer is paid in the amount of at least two-thirds of the employee's average wage.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Downtime due to reasons beyond the control of the employer and employee is paid in the amount of at least two thirds of the tariff rate, salary (official salary), calculated in proportion to the downtime.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Downtime due to the fault of the employee is not paid.

The employee is obliged to inform his immediate supervisor, another representative of the employer about the beginning of downtime caused by equipment breakdown and other reasons that make it impossible for the employee to continue to perform his labor function.

(Part four was introduced by Federal Law No. 90-FZ of June 30, 2006)

If creative workers of the media, cinematography organizations, television and video crews, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of works, professions, positions of these employees, approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations, do not participate in the creation and (or) performance (exhibition) of works for any time or do not perform, then the specified time is not downtime and may be paid in the amount and manner established by the collective agreement, local regulations, labor contract.

(Part five was introduced by Federal Law No. 90-FZ of 30.06.2006, as amended by Federal Law No. 13-FZ of 28.02.2008)

Article 158. Payment for labor in the development of new industries (products)

A collective agreement or an employment contract may provide for the retention of the employee's previous salary for the period of mastering a new production (product).

Depending on many factors, in particular, on the method of accounting for the employment of employees, the payment of wages at the enterprise can be organized in different ways. Along with piecework, time-based payment is one of the most common. We will consider cases when it is more profitable to introduce its hourly variety, we will clarify the nuances of labor legislation related to the “hourly rate”, we will teach how to calculate specific example and show how this issue is reflected in the employment agreement with the employee.

Salary is as accurate as clockwork

Accounting for hours worked is mandatory, no matter how the payment of remuneration for work is organized. But under some systems, it is he who is the determining factor that affects the amount of money earned and the features of their accrual.

Hourly payment is the relationship between employee remuneration and time actually worked by him, calculated in hours.

In practice, it is not difficult to introduce it, since the employer is already obliged to take into account the working hours of his employees (part 4 of article 91 of the Labor Code of the Russian Federation).

IMPORTANT! With a salary system or, time accounting is also important, but there the estimated interval is a month. Under the hourly system, tariffs (salaries) are set for each working hour.

Features of hourly pay

Since the hourly wage system is a special case, it is possible to determine when it is more appropriate to apply it from the same positions. If the normalization of work in adequate units is difficult, how to evaluate it from the financial side? For example, you can count the number of products made per hour, but you cannot standardize the work of, for example, a lawyer or a teacher in the same way.

Types of "hourly"

Depending on the influence of various production factors may apply various forms hourly pay.

1. Regular hourly pay. 1 hour of work has an unchangeable rate, which is not affected by the result issued by the employee (“time is money”). This type of remuneration is used when the quality of work is not as important as the time actually spent at the workplace, for example, the position of a duty officer, security guard, operator, administrator, etc.
2. Premium hourly pay. The bonus is assigned for indicators additional to the hours worked, such as the amount of work, declared quality, etc. The amount of the bonus must be agreed in advance, it is added to the established hourly rate.
3. Normalized "hourly". In addition to the rate for an hour of work, established by the tariff or salary, an additional payment is guaranteed for strict compliance with the conditions set by the employer. It is advisable to use such a system when overfulfillment of production standards is undesirable.

Hourly pay according to the Labor Code of the Russian Federation

Taking the hourly wage system as the salary system, the entrepreneur is obliged to be guided by the relevant articles of the labor legislation of Russia:

• Art. 91 speaks of the need to take into account the actual hours worked by each employee charged to the employer;
• Art. 57 of the Labor Code of the Russian Federation obliges to include a condition on hourly pay in an employment contract, since the wage system is its essential condition;
• Part 3 Art. 133 of the Labor Code of the Russian Federation speaks of temporary norms and the corresponding payment - the maximum working week of 40 hours and the fulfillment of the hourly norm according to the production calendar for a month should guarantee hourly employees a salary not lower than the minimum level established by the state ();
• the current relevant article of the Federal Law on the establishment of the minimum wage in Russia.

To whom and when is the "hourly" beneficial?

Benefits for the employer

• a working hour is always the same period of time, and a working day can change its duration, so it is more convenient to operate with hours;
• rates per hour of employment will help to more accurately regulate the amount of due payment in cases where an employee has been absent for a certain time;
• it is more convenient to calculate remuneration for part-time workers, as well as those for whom it applies;
• financial savings, because you pay only busy with work time;
• additional incentive for effective use working hours for employees.

"Employment" risks:

• a more complicated calculation system (with strict accounting for the working hours of all staff);
• reduced efficiency of this system without bonuses;
• I need an additional position - the controller and recorder of working hours.

Which employees are suitable for:

• how much you worked - for so much you got, it is very convenient with a flexible schedule, part-time employment or a part-time position;
• ideal for employees whose working day cannot be accurately standardized, for example, teachers (one day he can be busy 6 hours, the other - 4);
• good payment option for uneven load.

Possible disadvantages for employees:

• the employer can sometimes set a fairly large amount of work required to be completed in an hour, and failure to achieve the norm, although it guarantees the payment of an hourly rate (salary), makes it impossible to receive a bonus.

Hourly payroll calculation

To calculate the amount due to an hourly employee, you need to multiply the hourly tariff rate (salary) by the actually worked and recorded time (in hours).

For example, a teacher of a center for the study of foreign languages ​​receives 300 rubles for 1 hour of his employment with a child. He does not have a clear work schedule: today there may be two classes with children, the next day - three, and so on. In January 2017, the tutor worked for 75 hours. For January, he is entitled to 300 x 75 = 22,500 rubles.

ATTENTION! Whatever the cost of the hourly rate is chosen, if during the month the employee worked out the norm according to the production calendar, he cannot receive less than the minimum wage guarantees - today 7,500 rubles.

Hourly pay and employment contract

The Labor Code of the Russian Federation speaks of the mandatory inclusion of the terms of hourly wages in an employment contract concluded with an employee, or an additional agreement to it. If employees are transferred to the “hourly” from another salary system, they must learn about the upcoming changes at least 2 months in advance: the changes must not only be included in the employment contract, but also be fixed in the relevant orders and local acts firms. You must specify:

• hourly rate (salary);
• the procedure for calculating earnings;
• conditions of bonuses and de-bonuses;
• payment procedure for hours on holidays, weekends and nights;
• specific days of issuing salary (at least 2 within a month);
• additional conditions, if any: probationary period, social guarantees, etc.

An example of an employment contract with the inclusion of an hourly wage condition

Attention! The contract below elaborates those points that relate to hourly wages. The remaining items can be inserted from the regular employment contract at your discretion.

Employment contract with a teacher

Society with limited liability"Smart Children" (abbreviated name of LLC "Smart Children"), hereinafter referred to as the "Employer", represented by the General Director Aleksey Stepanovich Razumentsev, acting on the basis of the Charter, on the one hand, and citizen Polyglotov Arkady Konstantinovich, hereinafter referred to as the "Employee" , on the other hand, have entered into this employment contract, hereinafter referred to as the "Agreement", as follows.

1. The Subject of the Agreement

1.1. Under the Agreement, the Employer undertakes to provide the Employee with work according to the labor function stipulated in this agreement: teaching activities in a children's center early development, ensure the working conditions provided for by the current labor legislation, local regulatory legal acts of the Employer, pay wages to the Employee in a timely manner and in full, and the Employee undertakes to personally fulfill the conditions specified in this Agreement labor function– provide teaching services, comply with the internal labor regulations in force in the organization, other local regulatory legal acts of the Employer, as well as perform other duties stipulated by the Agreement, as well as additional agreements to him.

1.2. The employment contract with the employee is drawn up in accordance with the current legislation and is binding document for the Parties, including when resolving labor disputes between the Employee and the Employer in judicial and other bodies.

2. Basic provisions

2.1. The Employer instructs, and the Employee assumes the performance of labor duties as a teacher of English and German language for children 4-7 years old at the early development school "Smart Children".

2.2. Work under the Contract is the main work for the Employee and is paid by the hour, in accordance with the approved and agreed schedule.

2.3. The place of work of the Employee is a branch of the school "Smart Children", located at the address: Moscow, Zavaruevsky lane, 12.

3. Duration of the contract

3.1. An employment contract with an employee comes into force from the moment of its signing and is valid for six months. The employee must begin to perform his labor duties from September 01, 2016.

4. Terms of remuneration

4.1. The size of the official salary of the Employee is 250 rubles per hour.

4.2. Wages are paid to the Employee by transferring funds to the Employee's debit (credit) card twice a month, on the 13th and 28th, or by cash payment at the cash desk of the organization.

4.3. Deductions may be made from the Employee's salary in cases stipulated by the legislation of the Russian Federation.

4.4. The employer establishes incentive and compensation payments (surcharges, allowances, bonuses, etc.). The terms of such payments and their amounts are defined in the Regulations on the payment of allowances and bonuses to employees of the company.

4.5. If the Employee, along with his main job, performs additional work in another position or performs the duties of a temporarily absent employee without being released from his main job, the Employee is paid an additional payment in accordance with an additional agreement.

5. Rights and obligations of the Employee

5.1. The employee is obliged:

5.1.1. To conscientiously fulfill the obligations in accordance with this Agreement.

5.1.2. Comply with the internal labor regulations of the organization and other local regulatory legal acts of the Employer.

5.1.3. Observe labor discipline.

5.1.4. Comply with labor standards if they are established by the Employer.

5.1.5. Comply with labor protection and labor safety requirements.

5.1.6. Carefully treats the property of the Employer and other employees.

5.1.7. Immediately inform the Employer about the occurrence of a situation that poses a threat to the life and health of children, the safety of the Employer's property.

5.2. The employee has the right to:

5.2.1. Providing him with work stipulated by this employment contract.

5.2.2. Timely and in full payment of wages in accordance with their qualifications, complexity of work, quantity and quality of work performed.

5.2.3. Rest, including paid annual leave, weekly rest days, non-working holidays.

5.2.4. Mandatory social insurance in cases stipulated by federal laws.

5.2.5. Other rights established by the current legislation of the Russian Federation.

6. Rights and obligations of the Employer

6.1. The employer is obliged:

6.1.1. Comply with laws and other regulatory legal acts, local regulatory legal acts, the terms of this employment contract.

6.1.2. Provide the Employee with work stipulated by the Contract.

6.1.3. Provide the Employee with equipment, technical documentation and other means necessary for the performance of their labor duties.

6.1.4. Pay in full the wages due to the Employee on time.

6.1.5. Carry out compulsory social insurance of the Employee in the manner prescribed by federal laws.

6.1.7. Perform other duties established by the current legislation of the Russian Federation.

6.2. The employer has the right:

6.2.1. Encourage the Employee for conscientious efficient work.

6.2.2. Require the Employee to fulfill the labor duties specified in the Agreement, to take care of the property of the Employer and other employees, to comply with the law and local regulations.

6.2.3. Bring the Employee to disciplinary and material liability in accordance with the procedure established by the current legislation of the Russian Federation.

6.2.4. Adopt local regulations.

6.2.5. Exercise other rights provided for by the current legislation of the Russian Federation, local regulatory legal acts.

7. Guarantees and compensations

8. Liability of the parties

9. Final provisions

10. Details of the parties

Employer: Umnye deti LLC, TIN: xxxxxxxxxxxx jur. address: Moscow, Zavaruevsky lane, 12.
settlement account: xxxxxxxxxxxxx at Sberbank of Russia, c/c: xxxxxxxxxx, BIC: xxxxxxxxxx.

Employee: Poliglotov Arkady Konstantinovich, registered at the address: Moscow, st. Cherished, 9.18, kV. 135;:, passport: XX хххххххх, issued “October 18, 1995, by the Basmanny Department of Internal Affairs of Moscow.

phone: 095-722-44-78.

From the employer: CEO Smart Children LLC (signature) Razumentsev A.S.

Employee: Poliglotov A.K. (signature)

Note! Those items that are not disclosed in the contract are standard! Those. they can be safely borrowed from a regular employment contract.

The Labor Code of the Russian Federation allows you to regulate the relationship between the employer and the employee in terms of remuneration payments. This law contains absolutely all possible extensions of the employment contract regarding the determination of the size and calculation of both wages and any kind of allowances or bonuses. However, it also limits the possibilities of the employer, thus protecting the employees of the organization. But first things first.

To begin with, it should be said that the main nuances regarding wages are contained in the Labor Code of the Russian Federation, article 135. First of all, it says that any employee has full right receive remuneration for his work.

And in this case, there should be no talk of discrimination on any grounds. A minimum wage has been set. This figure is determined both for the whole of Russia and in each region independently, depending on its:

• Territorial location.
• Development of infrastructure, industry and other things.
• The population of the territories.
• Other factors, one way or another affecting the value of the minimum wage.

TC salary

The Labor Code of the Russian Federation gives a fairly precise definition of the concept of "wage". Article 129 clearly specifies the list of payments that fit this term. It is extensive, but all should be listed:

• Compensatory payments for labor activity, which in one way or another depend on the position of the employee, the complexity of the work performed by him, the quantitative and qualitative characteristics of labor, climatic and other conditions.
• Payments that have compensatory nature. Whether it be a surcharge, an allowance, etc. Also, additional payments are suitable here for the fact that working conditions differ from normal, or are harmful to the employee’s body due to emissions, or it’s just an extremely harsh climatic zone of work.
• Any payment designed to stimulate work activity. In this case we are talking on bonuses to employees, the accrual of various kinds of bonuses or additional payments in the form of incentives for overtime labor activity.

The amount of the employee's income is determined by the employment contract of the organization, which announces the system of remuneration for labor activity. Therefore, this document should contain clearly described criteria for any payments, as well as the reasons for which they are issued. Let's discuss this in more detail.

Labor contract

The employee's salary is determined by means of an employment agreement. In this case key role plays article 57 of the Labor Code of the Russian Federation. It contains requirements for the clauses that the contract must contain. So, it is necessary to describe:

• Conditions under which payment for work is made. It is also necessary to indicate the amounts of tariff rates, salaries, various kinds of additional payments, allowances and incentive payments, for example, bonuses.
• The presence of compensation payments when performing labor activities that are difficult from a physical point of view.
• You should also describe various types of compensation if an employee is engaged in a hazardous activity or working conditions can adversely affect his health in one way or another. The characteristics of the work at the place where the employee carries out activities of a working nature should be indicated.

From this we can conclude that the amount of wages (tariff rates, salary, etc.), various kinds of surcharges and allowances, incentive payments in without fail must be described in the employment contract of each employee. Also, all this is supported by the drafting of a collective agreement / agreement / local regulation.

Payment Forms

In this case, article 131 of the same code of the Russian Federation plays a key role. It was established that payment for labor activity should occur exclusively in money equivalent. Moreover, the currency should be exactly the ruble, which operates in the Russian Federation.

However, a collective or labor agreement has a certain nuance. In the event that the employee himself wishes that payment for his activities be made in other forms, he has the right to receive it. This must be done in writing. In such cases, the part of the employee's income that is not paid in cash cannot be more than twenty percent of his accrued wages.

It can be seen that regarding the payment of labor activity, the legislation has many different points in its acts. This was created in order to provide protection to the employee, as well as suitable working conditions. In case of deviations from the norm, there are certain payments as moral / physical damage.