How is labor paid when performing various qualifications? As the work of the employee is paid when married is not the fault of the employee.
Any work must be paid. Labor has a meaning for an employee only subject to payment. On the other hand, employers are not against profitable and free labor of workers. In this section, I will consider how the new code proposes to evaluate the work of workers.
1. Wages of workers. Article 131 of the TC was introduced by the norm setting that the payment of wages is made in cash in the currency of the Russian Federation (in rubles).
At the same time, in accordance with the collective agreement or labor contract on a written statement of the employee, labor payment may be carried out in other forms that are not contrary to the legislation of the Russian Federation and international treaties of the Russian Federation. The share of wages paid in non-monetary form cannot exceed 20 percent of the total salary amount. Thus, at the legislative level, it is enshrined that the employer has the right to 20 percent of wages to pay the employee in kind, including the products produced by the enterprise.
Obviously, this provision is introduced in order to in the current economic situation, when long-term delays of salary payments occur, to provide the employer with the opportunity to pay off debt to employees to pay wages by paying it in kind, and at the same time limit the share of natural payments in general The size of the employee's salary.
On this occasion, it is necessary to pay attention to paragraph 2 of Article 4 of the Convention regarding the protection of wages (ratified by the USSR 31.01.1961), in accordance with which, in cases where the partial payment of wages in kind, appropriate measures must be taken In order for the issuance of nature to be intended for personal use by workers and his family and corresponded to their interests, as well as the issuance was made at a fair and reasonable price.
The Convention also prohibits the payment of wages in the form of bills, bon, coupons or in any other form designed to replace the money (Article 3 of the Convention).
It should be noted that the Labor Code has established limitations, in accordance with which the payment of wages in non-monetary form is possible only at the request of employees; And also a ban on payroll in the form of alcoholic beverages, drugs, toxic, poisonous and harmful substances, weapons, ammunition and other items for which prohibitions or restrictions on their free turnover are installed.
In Part 1 of Article 133 of the Labor Code of the Russian Federation, the minimum wage amount is provided not lower than the subsistence minimum of a able-bodied person. However, the legislator was elegantly tried to escape the obligation to pay for the work of workers not lower than the subsistence minimum. In art. 422 of the Labor Code of the Russian Federation states the introduction of this wage size by a separate federal law. When such a law is adopted - unknown. It turns out that the actual violation of the right to the forty-hour working week is not compensated for even the salary in the amount of the subsistence minimum. Meanwhile, in Article 23 of the Universal Declaration of Human Rights and in Article 7 of the International Covenant on Economic, Social and Cultural Rights, everyone is guaranteed by the right to a fair remuneration, providing him with his family and his family a worthy existence. Obviously, it is impossible to call a worthy existence in the salary below the subsistence minimum. But it is precisely such a salary amount is prepared by our employees with the new Code. There is an obvious contradiction of Article 422 of the Labor Code of the Russian Federation, which excludes the possibility of paying minimal wages in the amount of the subsistence minimum, named in international rules. By the way, they are reproduced in Article 2 of the Labor Code of the Russian Federation. The application of this article is not delayed by the legislator. And it is not entitled to the Russian legislator to suspend the action of generally accepted international prescriptions.
2. Responsibility for wage delay.The work code adopted by the Labor Code is glorified for the introduction of responsibility for wage delay. Indeed, in Article 236 of the Labor Code of the Russian Federation it is said about the material responsibility of the employer for the delay in the payment of wages. This norm of the employer seems to be obliged for every day the wage delay to pay monetary compensation in the amount not lower than one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation from the amount unpaid in time. That is just from Article 233 of the Labor Code of the Russian Federation, it follows that this type of responsibility can occur when the employee managed to prove the guilt and the unlawful behavior of the employer on wage delay. The wording of the Code involves the appeal of an employee to court with a claim to the employer on the payment of interest for wage delay.
When a wage delay for more than 15 days of Article 142 of the Labor Code of the Russian Federation provides an employee to suspend work for the entire period before the payment of the detainee, hesitating the employer in writing. At the same time, the employee may require payment in court and during the suspension of work due to non-payment of salary. Such requirements are also subject to permission in court.
However, the Code does not respond to the question of what can happen to an employee after exciting the claim against his employer?
Thus, it is unlikely that at present, after the commission of the Labor Code of the Russian Federation, the position of employees in the field of wages will change for the better.
- 3. Overtime fee.In art. 152 of the Labor Code of the Russian Federation, as in the former KZOTS of the Russian Federation, employers were invited to pay for overtime work as follows: in the first two hours - no less than one-hour size, for subsequent hours - not less than double. In addition, overtime can be compensated by the provision of additional vacation time workers. What it follows that the design of the work as an "overtime" will entail for employers additional expenses for the remuneration of workers. Although employers can completely avoid data costs.
- 4. Payment of internal combat.Work on the conditions of internal combat is paid depending on the developed time or development. Consider how long the worker worked on the conditions of internal partnership, and what is his development, will have to, alas, again the employer. But it seems unlikely to and in this case the counting is in favor of employees. Moreover, it is possible that the current wage will be broken into two parts, one of which is paid for the main work, and the other for internal combination. Then the employee will fulfill additional work just for free. Therefore, all overtime works are extremely beneficial to the employer to translate into the discharge of the internal partnership.
- 5. Compensation for abnormal working day.For non-normalized working hours, an employee is supposed to be an additional leave with a duration of at least three days. With the written consent of the employee, processing with an abnormal working day can be compensated as overtimely spent time. At first glance, the employer is supplied to the choice between compensation of revised hours, additional recreation or high pay. But it can happen that the employer will receive a written statement from the employee with acceptance of additional hours of operation. This statement frees the employer from the obligation to provide an employee a three-day leave for working with an abnormal working day. Accounting for recycled clock remains for the employer. It may well be on the calibration that the employer will not be found from an employee with an abnormal working day of overtimely spent hours. The employer is simply unprofitable to scrupulously fix their quantity. With unexpected visits, representatives of the controlling bodies, the employer can easily explain the lack of payment for overtime work with summarized accounting of working time in the organization. Obviously, when working on working with an abnormal working day, workers are absolutely not guaranteed to receive additional days of leave or payment. The care mechanism from them turns out to be very simple for the employer.
Rostrude published on his official website "Report with the Guidelines for Compliance with Mandatory Requirements, which give an explanation, which behavior is legitimate, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017."
The document should help employers to navigate in legislative innovations and prevent violations of the requirements of the Labor Code of the Russian Federation and registering acts.
- labor payment, including compensatory payments included in the wage, and payments that are not included in its composition;
- Types of non-monetary form of salary payment, in which it is prohibited from paying part of the wages;
- labor payment under conditions deviating from normal, and in special conditions (in particular, work with harmful or hazardous working conditions, work in the regions of the Far North and region equivalent to them, work at night, overtime, etc.) ;
- Possible cases of reduction of wages (failure to comply with labor standards, simple, manufacture of products that have been marriage);
- the grounds and procedure for holding out of wages, types of payments, of which it is forbidden to hold retention (including monetary amounts to compensation for harm, etc.);
- The procedure for calculating average wages to pay for vacation and payment of compensation for unused vacation.
Also given answers with a legal justification on the following issues:
- payment of work on the day off;
- establishing a surcharge for combining, registration of the order during the alignment for combination;
- the inclusion of the district coefficient to the composition of the salary;
- Middle earnings when dismissal to reduce the state.
Report with the guidance on compliance with the obligatory requirements that explain what behavior is legitimate, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017
SALARY
Important! The employee's salary consists of the following elements:
1) salary (official salary); tariff rate;
2) compensatory payments (compensation surcharges and surcharges);
3) stimulating payments.
Salary (Official Salary) - Fixed amount of remuneration of the employee for the execution of labor (official) duties of a certain difficulty for the calendar month without taking into account compensatory, stimulating and social benefits.
Tariff rate - Fixed wage of the employee for the fulfillment of the labor rate of a certain complexity (qualifications) per unit of time without taking into account compensatory, stimulating and social benefits.
Important! Salary is established in the employment contract in accordance with the employer's current employer (piecework, timeless, mixed) and the maximum size is not limited.
Compensation payments included in wages:
For work in special climatic conditions
for work in areas undergoing radioactive pollution;
For the use of its instrument, the mechanism in his work;
for work with harmful or dangerous working conditions;
for work with information constituting a state secret;
For work in conditions deviating from normal (when performing work of various qualifications, combining professions (posts), overtime, work at night, etc.);
Other payments provided for by the wage system.
The list of types of compensation payments in federal budget, autonomous, state institutions of utensils. Order of the Ministry of Health and Social Development of Russia of 29.12.2007 N 822.
Payments not included in the payroll, in particular, are the payments specified in Art. 165 TK RF, which are manufactured:
When sending business trips;
when moving to work in another locality;
in the performance of state or public duties;
when combining work with education;
With a forced termination of work, no fault of the employee;
when granting an annual paid vacation;
In some cases, the termination of the employment contract;
In connection with the delay due to the fault of the employer issuing an employment record at the dismissal of the employee.
Stimulating payments:
Surcharges and surcharges of a stimulating nature (for long service, for the scientific degree, etc.);
premiums (for the performance of specific work, according to the results of the reporting period, etc.);
Other incentive payments provided for by the wage system (for refusing smoking, for saving consumable materials, etc.).
Important! Terms of remuneration established by a collective agreement, an employment contract or local regulatory acts cannot be deteriorated compared to established labor laws.
The wage of the employee who fully spent the time of the clock and fulfilling the norm of labor can not be less than the minimum wage.
Important! The minimum wage (minimum wage) is installed at the federal level. At the regional level - the subject of the Russian Federation establishes the minimum wage.
Unlike other payments, the district coefficient and the percentage surcharge for work experience in the areas of the Far North and equivalent areas are not included in the area.
The minimum wage is established by federal law and cannot be lower than the subsistence minimum of the working-age population. The order and deadlines for a phased increase of the minimum wage to the amount of the subsistence minimum of the working-age population are established by federal law.
With regard 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 produce wage indexing due to the growth of consumer prices for goods and services (Art. 134 of the Labor Code of the Russian Federation).
At the legislative level, the order of such indexation is not defined. It does not exempt the employer from the obligation to index. The order of wage indexing is determined in a collective agreement, agreement, a local regulatory act.
If, according to the results of the calendar year, during which Rosstat recorded the growth of consumer prices, the wage indexing was not carried out, the employer is subject to attracting responsibility, regardless of whether they adopted the corresponding local act or not. At the same time, supervisory or judicial authorities are obliged to appreciate it to eliminate the violation of labor legislation, both in terms of indexing and part of the adoption of a local act, if there is no one.
Important! When paying wages, the employee must receive a computational sheet in writing, which must contain information:
1) on the constituent parts of the wage due to him for the corresponding period
2) about the sizes of other amounts accrued by the employee
Important! Other sums include, including monetary compensation for violation by the employer's payroll, payments, payments for dismissal or other payments.
3) about the size and foundations of the deduction
Important! The amount of deductions cannot exceed 20 percent in each payroll, and the cases established by federal law - 50 percent (Article 138 of the Labor Code of the Russian Federation), and in exceptional cases - 70 percent.
Exceptional cases include retention
When serving correctional work;
when recovering alimony on minor children;
upon compensation for harm caused by an employee to the health of another person;
upon compensation for harm to persons suffering damage due to the death of the breadwinner;
When reimbursement of damage caused by a crime.
4) about the total monetary amount to be paid.
Important! The form of the calculated sheet is approved by the employer, taking into account the opinion of the representative body of workers.
Salary is paid to the employee at the work site.
Important! According to the written statement of the employee, wages are listed on the account specified by the employee in the Bank (credit institution) on the conditions defined by the collective agreement or the employment contract.
Part of the wages, but not more than 20 percent of the accrued monthly wage, can be paid in a non-monetary form.
Important! In the following types of non-monetary form to pay part of wages is prohibited:
Bona
Coupons
debentures
Tickets
alcohol
Narcotic substances
toxic substances
harmful substances
Other toxic substances
Weapons
ammunition
Other items for which the ban or limit on their free turnover is installed.
Important! The place and timing of the payment of wages in non-monetary form is determined by a collective agreement or employment contract.
Important! Salary should be paid at least every half months. In practice, this means that the gap between the payments does not exceed 15 days.
Important! Specific payroll payroll dates are established by the rules of the internal labor regulation, a collective agreement, an employment contract.
For violation of the timing of salary payment, the employer carries material responsibility in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation for each day of delay. Also (depending on the scales of the deed), it should be brought to administrative or criminal liability.
As a general rule, when dismissing all the amounts due to the employee (including the salary for the spent period), should be paid no later than on the last day of work (Part 1 of Article 140 of the Labor Code of the Russian Federation). Other can only be provided for by the Agreement of the Parties, according to which the parties stopped labor relations. In this case, the agreement comprising the condition of the timing and the amount of the relevant payment must be issued in writing in 2 copies.
Important! When the wage is coincided with the weekend or non-working holiday, the payment of wages is made on the eve of this day.
Labor payment under conditions deviating from normal
Remuneration in special conditions and other cases of work in conditions deviating from normal, is carried out in an increased amount (due to the payment of relevant compensation).
Special conditions include:
1) work with harmful or dangerous working conditions;
2) Work in the regions of the Far North and areas equal to them.
Important! In the following cases, wages are paid taking into account compensation for work in conditions deviating from normal:
1) work at night;
2) performance of various qualifications;
3) when combining the profession (posts);
4) overtime work;
5) work on weekends and non-working holidays;
6) when mastering new industries (products).
1. Work with harmful or dangerous working conditions
Wages of workers working with harmful or hazardous working conditions are established in elevated compared to normal working conditions.
Important! The minimum size of improving wages for work in harmful or hazardous conditions is 4% of the tariff rate (salary) established for various types of work with normal working conditions.
The specific dimensions of increased pay for work in harmful conditions are established by the employer, taking into account the opinion of the representative body of workers.
Important! In the absence of a representative body of workers, the specific dimensions of increased payments are established by the employment contract with the employee.
The specific amount of wage increases for workers with harmful or hazardous working conditions can be defined in a collective agreement (if available).
2. Work at night
The employer is obliged to pay for work at night in an increased amount (compared with work under normal conditions). Night time is considered period from 22 hours to 6 hours.
Important! The minimum size of increased wage for work at night is established by the Government of the Russian Federation for all wage systems and is 20% of the hourly tariff rate for each hour of operation at night (or 20% of the salary designed for the hour at night). The employer must pay at night at night at least at the specified rates.
The surcharge is charged only on the hourly tariff rate or salary calculated in the hour of work (excluding other surcharges and / or allowances received by the employee).
The specific amount of increased payment for work at night is established by the employment contract with the employee.
Important! If there are a representative body of employees in organizing a representative body, the specific size of improving the wage 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 size of increased wages for work at night can be provided in the collective labor contract (if available).
3. Work in in special climatic conditions
1. Work in the regions of the Far North and localities equivalent to them
Important! For work in the special climatic conditions, labor payment is made using regional coefficients and interest rates for wages.
The dimensions of district coefficients and interest rates are established by the Government of the Russian Federation, regulatory acts of the former SSR Union.
The state authorities of the constituent entities of the Russian Federation and local governments have the right to establish higher sizes of district coefficients than established by the Government of the Russian Federation or regulatory acts of the former SSR Union.
Important! The procedure and conditions for accrualing percentage surcharge:
An increase in the surcharge for every six months of work, then for each year of work - by 10 percent (until the achievement of 80 - 100 percent of wages - depending on the land of the Far North, until 50 percent of wages is achieved - for the localities equated to the RCC).
Important! The procedure and conditions for the accrual of the percentage allowance of young people (employees under 30 years):
The presence of experience in the regions of the Far North or localities equated to them for at least six months. When calculating the work experience is summed independently of the time of the break in the work and the basis of the termination of labor relations;
accommodation in areas of the Far North or localities equivalent to them - at least 1 year;
An increase in the surcharge for every six months of work, then for each year of work (for the RCC), for every six months of work (for the ISS) (until 80 percent of wages - RCC, 50 percent of wages - ISS).
2. Work in anhydrous, high-mountain and desert locations
Important! For work in anhydrous, high-altitude and desert areas, labor payment is made using appropriate wage coefficients.
The procedure and conditions for applying the coefficient are established by the regulatory legal acts of the federal level.
4. Performance of various qualifications
Qualification is the degree of professional training and the preparedness of the employee to fulfill the work function for a specific specialty.
Important! When paying labor for the performance of various qualifications, the employer is obliged to follow the following order:
1) with time-based payment of labor - the work of the employee is paid for working with higher qualifications;
2) With piecework of labor - the worker's work is paid at the rates of work performed by him.
Important! When commissioning an employee (due to the nature of production) with a piece of labor of labor, the employer is obliged to pay the employee an interior difference to the employee of the discharge.
5. Combining professions (posts)
Combining professions (posts) is carried out within a single employment contract. This is his difference from internal partnership. Combining professions (posts) is carried out without liberation from the main work. This is his difference from temporary translation to another job.
Important! This type of elevated payment includes the following types of additional work performed by the employee during the working day without exemption from its main work:
Combining professions (posts);
expansion of service zones;
an increase in the amount of work;
The fulfillment of responsibilities (their parts) is temporarily absent employee, followed by place of work.
Important! The amount of additional payment for the implementation of this 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 surcharge law is not limited.
6. Overtime work
Overtime work - work performed by the employee at the initiative of the employer outside the working time established for the worker's duration: daily work (shift), and with a summary accounting of working time - over a normal number of working hours for the accounting period.
Overtime work is paid in an increased amount. The specific amounts of elevated payment can be established in a collective agreement, a local regulatory act or employment contract.
Increased payment of work outside the normal duration of working time in festive non-working days cannot be paid twice (first as for overtime work, and then how to work on a holiday).
Important! The minimum size of the increased work fee is over normal working hours:
1. Employees receiving monthly salary
The first two hours - in the size of the one-hour watch rate (parts of the salary per day or hour of work) beyond salary;
Subsequent hours - in the size of a double-time rate (parts of the salary per day or hour of work) are over the salary.
2. Employees whose work is paid for day or hourly tariff rates,
In the size of the one-hour day or hour rates in the first two hours and double day or hour rates for the next hours;
3. Saders
The first two hours are paid for at least one by one-time piece of rates, the following hours are not less than a double piece of rates.
Important! At the request of the employee, overtime work instead of elevated payment can be compensated by the provision of additional resting time, but no less time worked out overtime.
7. Weekend work and non-working holidays
Labor payment is not less than doubles are made in the following cases:
Worker worked in) Established by the rules in the day off day (days),
If for the employee according to the rules of the Saturday and (or) Sunday is not a weekend, and the weekend is provided to him on other days of the week, then Saturday and Sunday are for him ordinary working days and are paid in single amount.
The employee worked in one (several) non-working holidays established by Art. 112 Labor Code of the Russian Federation.
Important! The minimum size of increased wage for work on the weekend or festive day:
With piecework of labor - on double piece of rates;
when paying for labor on day and hourly tariff rates - at a double day or hourly tariff rate;
Employees receiving salary (official salary) - depending on the period of working time spent in the month.
Important! Employees receiving salary (official salary) Work in the festive and weekends is performed in the following order:
If the work on the day off was carried out within the monthly standards of working time - in the amount of a single day or hourly tariff rate (parts of the salary (occasion of the salary) per day or hour of work) are over the salary (salary);
If the work on the day off was made above the monthly rate of the working time - in the size of a double daily or hourly tariff rate (part of the salary (occupation of the salary) per day or hour of work), over the salary (salary).
Important! The specific dimensions of increased wage for work on a weekend 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 elevated payment, work on a day off can be compensated for the provision of another holiday day. In this case, payment for work on the weekend is made in a single amount, and the rest of the rest is not paid.
Important! Payment of work on the weekend and festive day of creative workers specified in the list of posts. Decree of the Government of the Russian Federation of April 28, 2007 No. 252, is determined by the collective agreement, a local act, an employment contract.
8. Mastering new industries (products)
During the development of new industries (products), the employee may remain the same salary.
Important! The ability to preserve the previous wage is provided in the collective agreement (if available), the employment contract.
Under the term "former wages" should be understood by the average earnings of the employee, calculated according to the rules of Art. 139 TK RF.
Possible cases of salary reduction
Changes in the conditions of the employment contract, including in terms of a decrease in wages, allowed only by agreement of the parties to the employment contract, but in some cases wages per month can be paid in less than established in the employment contract, the amount without obtaining the consent of the employee.
Important! In the following cases, it is possible to reduce employee salary:
Failure to fulfill labor norms (Art. 155 of the Labor Code of the Russian Federation),
Under the non-compliance of labor standards, it is necessary to understand the fulfillment of a smaller work, failure to comply with the established task, the failure of the established quantitative result, etc.
Failure to fulfill labor (service) duties (art. Art. 155 of the Labor Code of the Russian Federation),
Responsibilities must be recorded in the employment contract, the job description or in the local regulatory acts of the employer, and the employee must be familiar with them on receipt (Art. 21, Part 3 of Art. 68 of the Labor Code of the Russian Federation).
Simple (Art. 157 of the Labor Code of the Russian Federation),
Production of products provided for marriage (Art. 156 of the Labor Code of the Russian Federation).
1. Payment of Labor at the non-fulfillment of labor standards or failure to fulfill labor duties
Important! The amount of remuneration in case of non-fulfillment of labor standards (if labor is normalized) or non-malformed (official) duties (if labor is not normalized) depends on the cause of non-compliance with the norm of labor or non-fulfillment of labor (official) duties:
Reasons caused by the fault of the employee;
The wines of the employee can be expressed in violating them technical or technological standards, violation of the rules of the internal labor regulation, refusal to perform work without valid causes, etc.
The reasons caused by the fault of the employer;
The fault of the employer may be in failure to provide work due to the employment contract, in the insecurity of normal conditions for the execution of the employee of the norms of labor.
The reasons that do not depend on the employee or from the employer.
The reasons that do not depend on the employee and the employer can be expressed in the circumstances of an emergency, unforeseen character (natural disaster, quarantine, etc.).
Important! The presence of guilt (or its absence) must be installed and recorded in the documents.
In the presence of the fault of the employee, payment is made of the normalized part in accordance with the amount of work performed.
In the presence of the fault of the employer, labor pays is made in the amount not lower than the average wage of the employee, calculated in proportion to the actual time spent.
For not dependent on any employee, not from the employer reasons for labor payment is carried out in the amount of at least two thirds of the tariff rate, the occasional salary calculated in proportion to the actual time spent.
2. Warry payment in the manufacture of products provided
Under marriage in the manufacture of products, it is necessary to understand the decrease in the quality of products as a result of deviations in the process of its manufacture from the established technical conditions and state standards, sanitary standards and rules, construction standards and rules, as well as other documents that are mandatory requirements for the quality of goods, works, Services.
Important! The amount of remuneration in the manufacture of products, which also depends on the presence or absence of an employee's guilt in this.
If there is no fault of the employee's marriage in the production, payment of defective products is made on a par with suitable products. The reason and percentage of marriage, as well as the degree of suitability of products do not matter.
Important! The absence of the fault of the employee may be in the presence of a marriage of raw materials (materials), of which products confirmed by documented.
Partial marriage due to the fault of the employee is paid at low rates depending on the suitability of products.
Important! The full marriage of the employee is not paid.
The work of a marriage of the employee, made by him to correct the products defective on its fault, payment is not subject to payment.
3. Payment time pay
Important! If the employee is simple, there is no necessary amount of work. If the labor fails are not fulfilled, the work is provided, but the conditions necessary for its implementation are not provided.
Important! Payment time of idle depends on whose fault it happened:
Employer
worker
In the absence of the guilt of the employee and the employer.
Important! Downtime due to the fault of the employer is a temporary suspension of work for the reasons for a technological, economic, technical or organizational nature.
Downtime due to the fault of the employer is paid in the amount of at least two thirds of the employee's average wage. Payment is made on the basis of the average wage - the average hour (with duration of less than one working day) and the average daily (if simple for the entire working day or more).
One of the cases of downtime by the fault of the employer is the period during which the employee refused to perform the work, which directly threatened his life and health (see Art. 379 of the Labor Code of the Russian Federation).
Important! A collective agreement, a local act may be provided for an increased amount of downtime due to the fault of the employer.
Simple for not dependent on any employee, nor from the employer reasons are paid in the amount of at least two thirds of the tariff rate, salary calculated in proportion to idle time.
Important! A collective agreement, a local act may be provided for the increased amount of downtime for reasons that do not depend on the employee and the employer.
The reasons that do not depend on the employee and the employer may be the failure of the equipment or other circumstances that make it impossible to fulfill the work worker. An employee who did not participate in the strike, but in connection with it did not have the opportunity to perform his work, payment is made as if the employee is simple. However, the wines of the employer in this case also absent.
Important! The employee is obliged to inform his direct supervisor or other representative of the employer about the beginning of the idle caused by the specified reasons.
Important! Simple for the fault of the employee is not paid.
The worker's fault in the emergence of downtime can be expressed in an employer's unchecification about the circumstances that can lead to a person if these circumstances were known to the employee and he could appreciate them.
4. Features of idlers from creative workers
Important! Not the participation of creative workers in creating and (or) execution (exhibiting) of works is not a downtime.
The time of non-participation of creative workers in the creation and (or) execution (exhibit) of works is not available and can be paid if it is provided for in a collective agreement, a local regulatory act, employment contract.
The size and procedure of payment by creative workers of the time, non-participation in the creative process is established by a collective agreement, a local regulatory act, an employment contract.
Important! Detention from wages can only be carried out on the grounds established by the Labor Code of the Russian Federation or other federal laws:
Debt repayment before the employer (Art. 137 of the Labor Code of the Russian Federation);
Reimbursement of damage caused by the employer of the employee's guilty actions (chapter 39 of the Labor Code of the Russian Federation);
execution of the court decision (under the executive documents) (Art. 138 of the Labor Code of the Russian Federation);
as a result of the execution by the employer's obligations of the tax agent on calculating the income tax on individuals;
The execution of the will of the employee for hold (if such an opportunity is provided for by federal law) (Part 3 of Art. 28 of the Federal Law No. 10-FZ No. 10-FZ).
Important! As a general rule, the size of all holds for each salary payment cannot exceed 20 percent of the amount of earnings. The amount of deductions across several executive sheets should not exceed 50 percent of the wage amount of the employee (part 2 of Art. 138 of the Labor Code of the Russian Federation).
In the form of an exception for some types of deductions, the limited amount of deduction can be enhanced.
1. Hold for repayment of debt before the employer
Important! Debt repayment before the employer is made according to one of the following grounds:
To compensate for an indisputable advances issued to the employee at the account of wages;
For repayment of an unspent and timely returned advance payment issued in connection with a service business trip;
To repay the unspent and timely not returned advance issued in connection with the transfer to another work to another locality;
To repay the unspent and timely returned advance in other cases;
To return the amounts, excessively paid to the employee as a result of countable errors (re-payment of wages in one working period, an advance for one business trip, etc. not recognized as a countable error);
To return the amounts, unnecessary to the employee, in the case of recognition by the body of the Employee's individual labor disputes in the non-fulfillment of labor norms (part of the third part of Article 155 of the Labor Code of the Russian Federation);
To return the amounts, unnecessarily paid by the employee in the event of a confession by the authority to consider individual labor disputes, the fault of the employee with a simple (part of the third article 157 of the Labor Code of the Russian Federation);
When dismissing an employee before the end of that working year, at the expense of which he had already received an annual paid vacation, for the unworthy days of vacation.
Important! The employer is not entitled to determine the extracted holiday days in the following cases:
If the employee is dismissed due to the refusal to transfer to another work required by him in accordance with the medical conclusion or the absence of the employer of the relevant work (paragraph 8 of the first article 77 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the liquidation of the organization or the termination of the individual entrepreneur (paragraph 1 of the first part of Art. 81 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the reduction of the number or staff of employees of the organization, an individual entrepreneur (paragraph 2 of the first part of Art. 81 of the Labor Code of the Russian Federation);
If the employee is dismissed in connection with the change of the owner of the property of the organization (with respect to the head of the organization, his deputies and 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 for military service or the direction of it for the replacement of its alternative civil service (paragraph 1 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
If the employee is dismissed in connection with the restoration of the employee who had previously implemented this work, by decision of the State Labor Inspection or Court (paragraph 2 of Part 1 of Article 83 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the recognition of the employee who is fully incapable of employment (P.5 to Part 1 of Art. 83 of the Labor Code of the Russian Federation);
If the employee is fired due to death (paragraph 6 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the death of the employer - an individual (paragraph 6 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the recognition of the court of an employee who died or unwittingly missing (paragraph 6 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the recognition of the employer - an individual who die or missingly missing (paragraph 6 of Part 1 of Art. 83 of the Labor Code of the Russian Federation);
If the employee is dismissed due to the onset of emergency circumstances, impeding the continuation of labor relations (military actions, disaster, natural disaster, a large 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 relevant subject of the Russian Federation ( paragraph 7 of Part 1 of Article 83 of the Labor Code of the Russian Federation).
Important! The employer must comply with the procedure for holding amounts to repay the debt to him (in addition to holding the amounts of vacation days at the dismissal of the employee):
The decision on holding the employer is obliged to take on time no later than one month from the date of the deadline established for the return of advance, repayment of debt or incorrect payments
The employee does not dispute the reasons and sizes of retention.
Important! With the disagreement of the employee with the basis or size of the deduction, the employer is not entitled to produce it.
Holding is made only from wages, i.e. Remuneration for labor, stimulating and compensatory payments (including when dismissal). Other overwhelmed amount paid by the employee can be charged through the court.
2. Holding for compensation for damage caused by the employer for the fault of the employee
The employee is obliged to refund the employer to him directly valid damage. The employer cannot recover incomplete income from the employee (missed benefits).
Important! For damage caused, the employee is brings material responsibility within its average monthly earnings, unless otherwise provided by the Labor Code of the Russian Federation or other federal laws.
Important! In cases established by Art. 243 of the Labor Code of the Russian Federation, the employee can be attracted to full material responsibility, that is, to reimburse the direct valid damage caused by the employer.
3. Performance of the court decision on executive documents
The employer is obliged, and the employee is not entitled to impede the employer from the wages of the amount specified in the executive documents issued on the basis of a court decision (sentence).
The amount of retaining from wages is calculated from the amount left after taxes. At the same time, hold and deduction are summed up. Their amount should not exceed 20 (50, 70) percent of earnings.
Important! In the form of an exception from the general rule, the size of the deduction can reach 70 percent of earnings at:
Serving correctional worker,
serving correctional worker
recovery of alimony on minor children,
compensation for harm caused to the health of another person
compensation for harm to persons who suffered damage due to the death of the breadwinner,
Compensation of damage caused by a crime.
Important! The employer is forbidden to hold out of the following payments, relying workers (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):
Monetary amounts counting harm compensation
payments due to a service business trip, with translation, reception or direction to work in another locality;
payments due to the wear of the tool belonging to the employee;
Monetary amounts paid by the Organization in connection with the birth of a child;
Monetary amounts paid by the Organization in connection with marriage registration;
Monetary amounts paid by the Organization in connection with the death of relatives.
4. Hold from wages to execute the obligation of the Tax Agent
The tax agent (employer) is obliged to keep the accrued tax amount directly from the taxpayer's income (employee) in their actual pay.
Important! The amount of tax should not exceed 50 percent of the amount of payment.
The total amount of tax deduction should not exceed 20 percent of wages.
5. Hold from wages for the will of the employee
Important! The worker has the right to turn to the employer with a statement about the production of deduction from his wages. The will of the employee must be expressed in writing.
If there is a statement of an employee about the transfer of deprecated from its wages as trade union membership fees, the employer is not entitled to refuse him.
Important! The employer is not entitled to charge a fee for the transfer of trade union membership fees.
The procedure for transfer of trade union contributions is determined by a collective agreement, agreement.
Important! The employer is obliged to list the trade union membership fees monthly and in a timely manner.
The employee is entitled to contact the employer with a declaration of retaining from wages and the subsequent direction of retained funds for other goals - repayment of the loan, pay for studies, etc. Unlike trade union contributions, the employer is not obliged to impose any additional responsibilities for its accounting in this part, but it can do this on the basis of an agreement with the employee
The procedure for calculating average wages to pay for vacation and payment of compensation for unused vacation
To calculate the average wage, the payments applied from 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 pay for labor (financial assistance, payment costs, travel, training, utilities, recreation and others) are not taken into account.
When calculating the average earnings for vacations, calendar days are taken into account, not workers.
Important! When calculating average wages to pay for vacations and compensation for unused vacation, medium day earnings are used. The average earnings of the employee is determined by multiplying the average daytime earnings on the number of calendar days in the period payable.
The number of calendar days at the taking into account period is excreted on the basis of a production calendar for a specific year.
Important! Middle day earnings for paying holidays and payment of compensation for unused leave are calculated over the past 12 calendar months (estimated period).
At the same time, the calendar month is considered the period from the 1st to the 30s (31st) the number of the relevant month is inclusive (in February - on the 28th (29th) number inclusive).
At the specified period, the sum is not included and accrued during this time if:
a) the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of interruptions for child feeding;
b) the employee received a manual for temporary disability or maternity benefit;
c) the employee did not work in connection with the downtime not by its fault;
d) the worker did not participate in the strike, but in connection with this strike, it was not possible to carry out his work;
e) the employee was provided with additional paid weekend for the care of disabled children and disabled since childhood;
e) An employee in other cases was released from working with full or partial salary preservation or without payment.
INjust! The monthly premium accrued in the estimated period is included in the calculation of one for each pennation rate for each month of the estimated period.
Prizes for the period over a month, but no more than the estimated period accrued in the estimated period are included in the calculation of one for each indicator.
The premium for the period is greater than the calculated, accrued in the estimated period, is included in the amount of the monthly part for each indicator for each month of the estimated period.
The award in the year is included in the calculation if it is accrued for the year preceding the period for which the average earnings remains. It does not matter, this premium is accrued in the design period or after it.
If the estimated period is not fully worked out, then the awards accrued with the actual time-spent in the estimated period of time are included in the calculation completely. At the same time, premiums accrued without taking into account actually spent time are taken into account in the amount proportional to the time spent in the estimated period.
Important! The average day earnings (payments involved in the calculation of the average earnings) are subject to indexation if the salary has been increased by all employees of the organization or structural unit (branch, department, workshop, etc.) in which the employee works.
At the same time, prizes and other surcharges are not subject to indexation, established:
In the range of values \u200b\u200b(for example, from 10% to 30% salary);
in absolute sizes (for example, 10,000 rubles);
Not to salaries (for example, 2 percent of sales amount).
Payments are indexed on the coefficient, which is calculated according to the following formula: coefficient \u003d (salary after indexing) / (salary to indexing)
Important! If for the last 12 calendar months, the employee has not actually accrued wages or actually spent days or this period consisted of time excluded from the current period, for calculating the average earnings, wages are used accrued for previous 12 calendar months.
If the employee goes on vacation in the first month of work, then the average day earnings are calculated for the period from the first day of work before the release of vacation.
If the employee did not have actually accrued wages or actually spent days for 12 calendar months preceding the estimated period, the average earnings are determined based on the tariff rate established it, the salary (salary).
Middle earnings for paying holidays and compensation for unused vacation is calculated by the following formula:
SZ \u003d SDZ × up
Where:
SZ - average earnings;
SDZ - average daytime earnings;
Up to - the number of days of vacation, incl. unused.
The average daytime earnings for paying for a vacation provided in calendar days is calculated according to the following formula (including when working on part-time conditions):
Middle day earnings \u003d (salary for the estimated period) / (number of days in the settlement period)
The formula for calculating the number of days in the fully exhaust settlement period is as follows:
Number of spent days \u003d 12 × 29.3
The formula for calculating the number of days in a not fully spent past month of the calculated period is as follows:
OD \u003d Dov / (CD × 29,3),
Where:
One - the number of days spent;
Dov - the number of calendar days per spending time in this month *;
CD - the number of calendar days in the month.
* Calendar days are not included when employee:
I was on vacation;
was on sick leave or on a business trip;
For other reasons, it was exempted from working with the preservation of average earnings (for example, he was provided with an additional weekend to care for a disabled child).
The average daytime earnings for paying for the holidays provided in working days is calculated according to the following formula (including when working on part-time conditions):
Middle day earnings \u003d (salary for the estimated period) / (〖Number of spent days〗 ^ *)
* The number of spent days is considered to be a calendar of the 6-day working week.
Compensation for unused vacation is calculated by the following formula:
Compensation \u003d ((KM × O) / 12-ID) × SDZ,
Where:
Km - the number of months of work included in the work experience, giving the right to leave *;
O is the duration of vacation, established by the employee in accordance with the labor legislation and local acts of the employer (or "an established employee by the employment contract");
ID - the number of vacation days used by the employee from the moment of employment;
SDZ - medium day earnings.
* In the work experience, giving the right to the annual primary vacation, includes:
Actual work time;
The time when the worker actually did not work, but he was preserved by the place of work (position), including the time of the annual paid vacation, non-working holidays, weekends and other days of rest;
the time of the forced absenteeism during illegal dismissal or removal from work and subsequent recovery in the former work;
the period of removal from the work of the employee who has not passed the mandatory medical examination is not in its fault;
The time provided at the request of a vacation employee without salary preserving, not exceeding 14 calendar days during the working year.
In the work experience, giving the right to annual additional paid leave for work with harmful and (or) hazardous working conditions, only the time actually spent in the appropriate conditions is included.
Important! In a collective agreement, a local regulatory act may also provide other periods to calculate the average wage, if this does not worsen the position of employees.
Compensation for unused vacation and vacation pays are considered the same. The difference in the amount may occur if the period of granting the vacation and the period for which compensation is calculated, different. For example, vacation is provided in February, and compensation is paid in November. Since the earnings may change during the year, the average daily earnings in February and November one year can be different.
Explanatory work
Payment work on day off
Question:
How should work work on weekends and holidays in accordance with the changes submitted by the Federal Law of 06/18/2017 N 125-FZ "On Amendments to the Labor Code of the Russian Federation" in Article 153 of the Labor Code of the Russian Federation? Is it possible to choose a single day rate and holidays from a worker when working on weekends and holidays and an additional day of rest instead of paying your work in a double size?
Answer:
As a general rule, work on weekends and holidays is still paid for at least double size.
Work in the weekend or non-working holiday day can still be compensated by the provision of another day of rest with the consent of the employee. In this case, work in the weekend or non-working holiday is paid in a single size, and the day of recreation is not subject to payment.
Legal Justification:
In accordance with Art. 153 of the Labor Code of the Russian Federation work in the weekend or non-working holiday is paid for at least double size:
Saders - not less than double piece prices;
employees whose work is paid in daytime and hourly tariff rates - in the amount of at least a double daily or hour tariff rate;
Employees receiving salary (official salary) - in the amount of at least a single day or hour raising (part of the salary (occupation) per day or hour of work) are over the salary (OKLADE), if the work on the weekend or non-working holiday festive day was produced within The monthly rate of working time, and in the amount of at least a double day or hourly rate (part of the salary (salary) per day or hour of work) beyond the salary (salary), if the work was performed above the monthly rate of working time.
The specific amounts of payment for work in the weekend or non-working holidays may be established by a collective agreement, a local regulatory act adopted, taking into account the opinion of the representative body of workers, an employment contract.
Payment in an increased amount is made by all employees for hours actually spent on the weekend or non-working holiday day. If on the weekend or non-working holiday day accounts for a part of the working day (shift), the watches are paid in the size that are actually spent on the weekend or non-working holiday festive day (from 0 hours to 24 hours).
According to Part 4 of Art. 153 of the Labor Code of the Russian Federation at the request of the employee who worked on the weekend or non-working holiday day, he can be given another day of rest. In this case, work in the weekend or non-working holiday is paid in a single size, and the day of recreation is not subject to payment.
Establishment of Combination
Question:
An employee and adopted by the subsidiary workers, receives salary of 10,000 rubles. Employee B is accepted by the excavator, it receives salary 9000. And the employee A, and the employee B combine the profession of the Slingers, the content and amount of work on the combined profession for employees the same. For the performance of additional work, employees have established a surcharge - 10% of the official salary for the main work; That is, for the combination of the profession of the Slingerman, an employee and receives 1000 rubles, and an employee B - 9000. Art. 151 of the Labor Code of the Russian Federation found that the amount of surcharge is established by agreement of the parties to the employment contract, taking into account the content and (or) of the amount of additional work. Should the amount of surcharges of the employee A and the employee b should be the same with the same content and amount of additional work, is it a violation?
Answer:
Yes, must, in the described situation, the size of the additional payment for the performance of additional work by the profession of the solver workers should be the same, since they perform the same scope of work.
Legal Justification:
According to Part 1 of Art. 60.2.
Additional work assigned to the employee for another profession (positions) can be carried out by combining professions (posts 2, Article 60.2 of the Labor Code of the Russian Federation).
In accordance with Art. 151 of the Labor Code of the Russian Federation during the combination of professions (posts) an employee is completed.
The amount of surcharge is established by agreement of the parties to the employment contract, taking into account the content and (or) of the amount of additional work (Article 60.2 of the Labor Code of the Russian Federation).
According to Part 2 of Art. 132 TK RF is prohibited any discrimination in establishing and changing the wage conditions.
Registration of the order when allowed for combining
Question:
The employee was concluded by an employment contract, which immediately spelled out that, along with the main work, the employee combines work on the second position. For the combination of employee, the employment contract establishes a surcharge of 10% of the salary by the main position. The organization uses a unified form of an order of admission to work. Is it necessary in this case in the "Dip" line to indicate a surcharge for the combined position? And how to point it if the form implies an indication of the amount with numbers, and in the employment contract the payment is indicated in percentage?
Answer:
The employer should publish a separate order of combination, in which the nature of the additional work will be specified, the term and amount of payment.
The order for employment does not need to specify additional payment for the combined position.
Legal Justification:
According to Art. 60.2 of the Labor Code of the Russian Federation with the written consent of the employee, it may be entrusted with the implementation during the established duration of the working day (shift) along with the work defined by the employment contract, additional work on another or the same profession (position) for additional payment (Article 151 of the Code).
Additional work charged by the employee for another profession (positions) can be carried out by combining professions (posts). Additional work assigned to the employee for the same profession (positions) can be carried out by expanding the service zones, an increase in the scope of work. To fulfill the duties of a temporarily absent employee without liberation from work defined by the employment contract, an additional work may be charged both on the other and at the same profession (position).
The term 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 worker has the right to abandon the fulfillment of additional work, and the employer - ahead of schedule to cancel the instruction on its implementation, warning about it the other side in writing no later than three working days.
In accordance with Art. 151 of the Labor Code of the Russian Federation in combining professions (posts), expanding the zones of service, an increase in the amount of work or the performance of the duties of a temporarily absent employee without exemption from work defined by the employment contract, an employee is completed.
The amount of surcharge is established by agreement of the parties to the employment contract, taking into account the content and (or) of the amount of additional work (Article 60.2 of the Code).
Turning on the district coefficient to the composition of the salary
Question:
Is it legitimate to the formulation in the concluded labor contract that the established salary in the amount of 40000 includes the district coefficient? After all, the salary is a fixed amount of remuneration of the employee without taking into account compensation, stimulating and social payments, i.e. the district coefficient is not a composite forming the salary of an employee part? In the issued computational sheet in wages, there are no strings of the district coefficient, only the above salary and a bonus, which means it is not charged?
Answer:
1. No, illegal. If the employee establishes a bustling wage system using the regional coefficient to wages, then the size of the salary and the district coefficient in the labor contract must be specified separately.
2. The district coefficient should not be included in the salary of the employee.
3. If the organization uses a district wage coefficient, then in the calculated sheet, there must be a separate string indicating the size of the coefficient.
Legal Justification:
According to para. 5 h. 2 tbsp. 57 of the Labor Code of the Russian Federation Terms of remuneration (including the size of the tariff rate or salary (ownership) of an employee, surcharge, surcharges and incentive payments) are mandatory for inclusion in the employment contract.
In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation wages to the employee is established by the employment contract in accordance with the employer applicable in this employer.
According to Part 1 of Art. 129 of the Labor Code of the Russian Federation wages (employee's remuneration) - remuneration for labor, depending on the qualifications of the employee, complexity, quantities, quality and conditions of work performed, as well as compensatory payments (compensation surcharges and surcharges, including work in conditions deviating From normal, work in special climatic conditions and in territories undergoing radioactive contamination, and other compensation payments) and stimulating payments (surcharges and surcharges of stimulating nature, prizes and other incentive payments).
Salary (official salary) is a fixed amount of remuneration of the employee for the execution of labor (official) duties of a certain difficulty for the calendar month without taking into account compensatory, stimulating and social benefits (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 salary, the employer must notify each employee in the writing:
1) on the constituent parts of the wage, due to the corresponding period;
2) about the sizes of other amounts accrued by the employee, including monetary compensation for violation by the employer of the established period, according to the payment of wages, pay for leave, payments for dismissal and (or) other payments due to the employee;
3) about the size and the foundations of the deductions made;
4) about the total monetary amount to be paid.
Middle earnings when dismissing staff reduction
Question:
The employee is reduced on June 07, 2017. September 12, 2017, he appealed to the organization for the payment of earnings for the third month. Documents confirming the right to pay for earnings for the third month (labor book and passport) were provided to the accounting department, and the certificate from the CZN on employment was transferred to the Chief Accountant, but until now the employee did not receive money. How long does the organization make pay?
Answer:
The average earnings remained behind the employee for the second and third months after dismissal due to the reduction in the number or staff of the organization, is paid to the employee upon the expiration of the relevant month in the day after its appeal, established in the organization for paying wages.
Legal Justification:
In accordance with Part 1 of Art. 178 of the Labor Code of the Russian Federation during the termination of the employment contract in connection with the reduction in the number or staff of the employees of the organization a dismissal employee pays a day off manual in the amount of average monthly earnings, and the average monthly earnings for the employment period remains, but not over two months from the date of dismissal ( Output benefit).
In exceptional cases, the average monthly earnings remains behind the dismissed employee during the third month from the date of dismissal to solve the employment service authority, provided that in a two-week term after dismissal, the employee appealed to this body and was not employed to them (Part 2 of Art. 178 TC RF).
According to paragraph 12 of the Regulations on the procedure for the release, employment of workers and employees and providing them with benefits and compensation approved by the decision of the USSR State Protection District, the secretariat of the Central Bank of Ukraine dated 02.03.1988 N 113 / 6-64, the payment of the continued average earnings for the employment period is made after the employee's dismissal The place of work on the issuance of the payroll at this enterprise on the presentation of a passport and employment record, and in the third month from the date of dismissal - and the reference of the employment body (except for those dismissed in connection with the reorganization or liquidation of the enterprise).
In now on, the laws and other legal acts of the Russian Federation, as well as legislative and other regulatory legal acts of the former SSR Union, operating in the territory of the Russian Federation within and order in the territory of the Russian Federation, in line with the TC provided for by the Constitution of the Russian Federation, by Resolution of the Supreme Council of the RSFSR of December 12, 1991 N 2014-1 "On ratifying an agreement on the establishment of the Commonwealth of Independent States", are applied to the post-hour, since they do not contradict the Labor Code of the Russian Federation (part 1 of Art. 423 of the Labor Code of the Russian Federation) .
Depending on many factors, in particular, from the method of accounting for employee employment, 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. Consider cases when it is more profitable to introduce its hourly species, clarify the nuances of labor legislation associated with the "hourly", we will teach the calculation on a specific example and show how this issue is reflected in the employment agreement with the employee.
Salary accurate as clock
Accounting for spent working time is obligatory, no matter how organized the payment of remuneration for labor. But with some systems it is he who is a decisive factor that affects the amount of money earned and the features of their accrual.
Hourly payment - This is the relationship between the expected employee with remuneration and time, which was actually worked out, calculated in the clock.
In practice, it is easy to introduce it, because the employer is also obliged to take into account the working hours of its employees (Part 4 of Article 91. TK RF).
IMPORTANT! Under the salary system or also important time taking into account, but there is the estimated period of the month. With an hourly system, tariffs (salaries) are set for each employment hour.
Features of hourly payment
Since the hourly salary system is a special case, you can determine when it is expedient to apply it from the same positions. If the ignition of work in adequate units is difficult, how to evaluate it from the financial side? For example, you can clean the number of products made in an hour, but it is impossible to normalize the work in the same way, for example, a lawyer or teacher.
Views "Catherize"
Depending on the influence of various production factors, various forms of hourly remuneration can be applied.
- Normal hourly payment. 1 hour of work has an immutable price for which the result issued by the employee ("time is money"). This type of remuneration is applied when the quality of work is not as important as the time actually carried out in the workplace, for example, the post of duty, security guard, operator, administrator, etc.
- Premium hourly payment. The premium is assigned to the additional time for the spent time, such as the amount of work, the claimed quality, etc. The size of the award should be stipulated in advance, it is added to the installed hourly rate.
- Normated "hourly". In addition to the pricing per hour of work, established by the tariff or salary, is guaranteed to surrender for a clear observance of the conditions supplied by the employer. Such a system is advisable to apply when the over-fulfillment of production standards is undesirable.
Hourly payment on the TK RF
Taking as a salary system of the hourly, the entrepreneur must be guided by the relevant articles of labor legislation of Russia:
- art. 91 indicates the need to take into account the actually spent time by each employee, imputed to the employer;
- art. 57 of the Labor Code of the Russian Federation undertakes to include the condition for hourly pay in the employment contract, since the wage system is its essential condition;
- part 3 of Art. 133 of the Labor Code of the Russian Federation speaks of temporary norms and the payment of them - the maximum duration of the working week at 40 o'clock and the fulfillment of the hourly norm on the production calendar must guarantee employees-hourly salary not lower than the minimum level established by the state ();
- the current actual article of the Federal Law on the establishment of a minimum wage in Russia.
To whom and when it is beneficial to "hourly"
Pros for employer
- work hour is always the same period of time, and the working day can change its duration, so it is more convenient for hours;
- rates for an hour of employment will help to more accurately adjust the amount of relying payment in cases where the employee was absent for a certain time;
- it is more convenient to calculate the remuneration of part-time workers engaged in part-time, as well as in respect of which it is applied;
- reference savings, since only the time has been paid for;
- an additional stimulus for efficient use of working time by employees.
"Employment" risks:
- a more complicated calculation system (with strict working hours of all personnel);
- reduced efficiency of this system without premium;
- need an additional position - controller and accounting of work time.
What employees will suit:
- how much worked - for so much and got it very convenient for flexible schedule, incomplete employment or part-time position;
- ideal for workers, whose working day is impossible to accurately ignore, for example, teachers (one day he can be busy 6 hours, in the other - 4);
- a good payment option for uneven load.
Possible minuses for workers:
- the employer may sometimes establish a sufficiently large amount of work required for the performance in an hour, and the failure of the norm, although it guarantees the payment of the hour tariff (salary), but deprives the opportunity to receive a premium.
Calculation of salary when painting
In order to calculate the relying employee-hourly amount, you need to multiply the hourly tariff rate (salary) to actually spent and taken into account (in hours).
For example, the teacher of the Center for Learning Foreign Languages \u200b\u200breceives for 1 hour of its employment with a child of 300 rubles. He has no 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. In January, he relies 300 x 75 \u003d 22 500 rubles.
ATTENTION! Whatever the cost of the hourly rates is chosen if during the month the employee worked the norm according to the production calendar, he cannot get less than the minimum wage - today 7 500 rubles.
Hourly payment and employment contract
The Labor Code of the Russian Federation speaks of the obligatory inclusion of the conditions for the hourly remuneration in the employment contract concluded with the employee, or an additional agreement to it. If the employees are translated from another salary system on the "pulp", they must learn about the future changes for at least 2 months: changes should not only enter the employment contract, but also be enshrined in relevant orders and local acts of the company. Be sure to specify:
- watch rate (salary);
- procedure for calculating earnings;
- conditions of bonuses and deposits;
- payment procedure for hours on holidays, weekends and night time;
- specific days of issuing s / n (at least 2 for a month);
- additional conditions, if provided for: probationary period, social guarantees, etc.
An example of an employment contract with the inclusion of the terms of hourly payment
Attention! The contract below worked out those items that concern the hourly wage. The remaining items can be inserted from the staffing employment contract at your discretion.
Labor contract with a teacher
Limited Liability Company "Smart Children" (Abbreviated name "Smart Children" LLC), referred to in the future "Employer", represented by the Director General of the Raughtyva Alexei Stepanovich, acting on the basis of the Charter, on the one hand, and a citizen of Polyglotov, Arkady Konstantinovich, referred to in The further "employee", on the other hand, has entered into a real employment contract, further - "Treaty", as follows.
1. The Subject of the Agreement
1.1. Under the contract, the employer undertakes to provide an employee of the work on the labor function due to the current contract: teaching in the Children's Head of Early Development, to ensure the working conditions provided for by the current labor legislation, local regulatory acts of the employer, in a timely manner and in full, to pay employee wages, and The employee undertakes to personally fulfill the labor function defined by this Agreement - to provide teaching services to comply with the organization's internal labor regulations operating in the organization, other local regulatory acts of the employer, as well as to comply with other obligations provided for by the Treaty, as well as additional agreements to it.
1.2. An employee's employment contract was drawn up with current legislation and is a mandatory document for Parties, including in solving labor disputes between an employee and an employer in judicial and other bodies.
2. Basic provisions
2.1. The employer charges, and the employee assumes the fulfillment of labor duties as a teacher of English and German for children of 4-7 years in the early development school "Smart Children".
2.2. Work under the contract is for the employee the main work and is paid by the hour, in accordance with the approved and agreed schedule.
2.3. The workforce of the employee is the branch of the School "Smart Children", located at the address: Moscow, Zavaruevsky Lane, d. 12.
3. Term of the contract
3.1. An employment contract with the employee comes into force from the moment of its signing and is valid for six months. The employee must begin to fulfill its employment responsibilities with 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. The employee's salary is paid by transferring funds to the debate (credit) card of the employee twice a month, 13 and 28 numbers or cash payments at the office of the organization.
4.3. From wages, an employee can be held in cases stipulated by the legislation of the Russian Federation.
4.4. Employer establishes stimulating and compensatory payments (surcharges, allowances, premiums, etc.). The conditions of such payments and their dimensions are determined in the Regulations on the payment of allowances and premiums to employees of the Company.
4.5. If an employee is fulfilled, along with its main work of additional work for another position or fulfillment of the duties of the temporarily absent employee without liberation, an employee is completed in accordance with the Supplementary Agreement.
5. Employee Rights and Responsibilities
5.1. The worker is obliged:
5.1.1. In conscientiously execute duties in accordance with this Agreement.
5.1.2. Comply with the rules of the internal employment regulation of the organization and other local regulatory acts of the employer.
5.1.3. Observe labor discipline.
5.1.4. Perform labor standards in case of their establishment by the employer.
5.1.5. Observe labor protection requirements and labor safety.
5.1.6. Carefully refers to the property of the employer and other workers.
5.1.7. Immediately inform the employer about the emergence of a situation that represents the threat of life and the health of children, the safety of the employer's property.
5.2. The worker has the right to:
5.2.1. Providing his work due to the real employment contract.
5.2.2. Timely and fully paid wages in accordance with their qualifications, complexity of labor, the number and quality of work performed.
5.2.3. Rest, including paid annual leave, weekly weekends, non-working holidays.
5.2.4. Mandatory social insurance in cases provided for by federal laws.
5.2.5. Other rights established by the current legislation of the Russian Federation.
6. Employer Rights and Responsibilities
6.1. The employer must:
6.1.1. Observe laws and other regulatory legal acts, local regulatory acts, the conditions of this employment contract.
6.1.2. Provide a work worker due to the contract.
6.1.3. Ensure an employee with equipment, technical documentation and other means necessary to fulfill their employment duties.
6.1.4. Pay in the full amount due to employee wages on time.
6.1.5. Implement the mandatory 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 employee for conscientious effective work.
6.2.2. Require employee execution of labor duties defined in the contract, respect for the property of the employer and other employees, compliance with the legislation and local regulatory acts.
6.2.3. Attract an employee to disciplinary and material responsibility in the manner prescribed by the current legislation of the Russian Federation.
6.2.4. Take local regulatory acts.
6.2.5. Carry out other rights stipulated by the current legislation of the Russian Federation, local regulatory acts.
7. Guarantees and compensation
8. Responsibility of Party
9. Final provisions
10. Requisites of Party
Employer: Smart Children LLC, Inn: Xxxxhhhhhhhhhhhhhhhh Address: Moskva, Zavaruevsky Pereulok, d.12.
P / C: Xxxxxxxxxxx in the bank of Sberbank of Russia, K / C: Xxxxxxxxx, Beach: Xxxxhhhh.
Worker: Polyglotov Arkady Konstantinovich, registered at: Moskva, ul. Cepete, 9.18, square. 135;:, Passport: XX XXXXXXXXXX, issued "October 18, 1995, Basmanny ATS in Moscow.
phone: 095-722-44-78.
From the employer: General Director of Smart Children LLC (Signature) of the Disabledts A.S.
Worker: Polyglotov AK (signature)
Note! Those items that are not disclosed in the contract are standard! Those. They can be safely borrowed from an ordinary employment contract.
In collective agreements, agreements, local regulatory acts of the organization include a list of surcharges and allowances, the procedure and conditions for their extradition, as well as their size.Based art. 135 TC RF Wages are established by the employee by the employment contract in accordance with the employer currently operating in this employer. It is calculated on the basis of the size of the tariff rates, salary (official salaries), surcharges and allowances. At the same time, there are various questions that find unambiguous answers in the regulatory framework is quite difficult. Incorrect calculation of additional payments and allowances leads to disagreements with verifying bodies. Therefore, consider which surcharges and surcharges exist and how they are calculated.
Supplements
According to art. 149 TC RF When performing work in conditions other than normal, employee supplements of a compensatory nature provided for by collective, employment contracts can be established:
For severe, harmful or dangerous work;
For localities in areas with special climatic conditions;
For work at night;
For work on weekends and non-working holidays;
For the performance of various qualifications;
For the combination of professions.
It must be considered as follows:
The established amounts of surcharge cannot be lower provided by law;
Surcharges cannot be canceled by the establishment by decision;
Supplements are established by everyone without exception to employees engaged in the relevant work.
Deserves special attention to the procedure for calculating the payment of work of various qualifications associated with certain difficulties, since it is confused with payable when combining professions (posts). Consider the features of calculating the payment of works of various qualifications, combining professions (posts) and the fulfillment of the responsibilities of a temporarily absent employee.
Payment of labor when performing work of various qualifications is regulated art. 150 TC RF. It should be borne in mind that the implementation of such work is carried out within one profession or position (one labor function) and during the normal working time. In accordance with the Labor Code, the work of an employee who performs the work of various qualifications should be paid on the basis of rates at higher qualifications. Accordingly, surcharges, for example, for special working conditions, climatic conditions are calculated on the basis of the interest rate of surcharges to the salary established at higher qualifications.
Example 1.
According to a staff schedule, the salary of the car of the passenger car is 6 000 rub., Truck - 7 000 rub. Based on the employment contract, the driver works both on passenger and trucks. It has a surcharge of 20% of the salary for special working conditions.
The driver's salary for the month will be 8,400 rubles. (7 000 rub. + (7 000 rubles. X 20%)).
The Labor Code does not put pay for voltage workers in the exercise of work of various qualifications depending on the amount of labor spent by them to perform work of higher qualifications. If the actually spent time on such work is to be recorded, and an employee who has timeless wages has been established, most of the working time performed the work of lower qualifications, regardless of this, the payment of his work should be carried out on the basis of the salary provided for on the work of higher qualifications. When executed by an employee with a piecework for labor of works of various qualifications, his work is paid at the rates of work performed by him. In cases where, taking into account the nature of the production, employees with piecework pays for labor is entrusted to perform the work charged below the discharges assigned to them, the employer is obliged to pay them an interior difference.
If a worker within working time performs several labor functions, it is a combination of professions (posts). Thus, under the combination of occupations (posts), it is necessary to understand the simultaneous execution by an employee of its main work on an employment contract and additional work for another profession (position). A special case of combining professions (posts) is the fulfillment of the duties of a temporary missing employee. In this case, the provisions of professions (posts) art. 150 TC RF You can not apply. Payment of labor when combining professions (posts), expanding areas of service, an increase in the amount of work or the performance of the temporarily absent employee without liberation from work defined by the employment contract, is regulated art. 151 TK RF.. According to this article, an employee who fulfills the same employer along with its main work due to the employment contract, additional work for another profession (position) or the acting responsibility of a temporarily absent employee without exemption from its main work is completed for the combination of professions (posts ) or the fulfillment of the duties of the temporarily absent employee, the size of which is established by agreement of the parties to the employment contract. Thus, the calculation of additional payments depends on the methods of their calculation approved in local acts of the institution, but taking into account the provisions of the Labor Code of the Russian Federation.
However, this article establishes the main criterion, which should be taken into account by the parties in determining the size of the surcharge. Such a criterion is the content and (or) volume of additional work. In local acts of the organization, it is possible to provide a surcharge in a solid monetary amount.
Example 2.
The employment contract with the employee provides for the combination of driver professions (the main profession) and the freight forwarder (additional profession) with a surcharge of 2 000 rub. to wages for the main profession.
In July, the employee under the main profession is accrued the following sums of:
Tariff rate (per month) - 7 000 rubles;
Premium for July - 800 rubles.
Employee salary, taking into account additional payment for the combination of posts, will be 9,800 rubles. (7,000 + 800 + 2,000).
In addition, surcharges can be installed as a percentage of the tariff rate (salary).
Example 3.
At the organization's secretary with salary 10 000 rub. The duties of the temporarily absent disease inspector of the personnel department, the salary of which -12 000 rub. By order of the Head of the Organization for an increase in the work of the Secretary, a surcharge of 40% is established. (According to the terms of the collective agreement, this interest rate is set to the salary of the employee for the main work.)
In addition to the salary, the Secretary is paid surcharge of 10% of the salary, the Inspector of the personnel department - 15%.
The work of the secretary will be 15,000 rubles. (10,000 rubles. + (10,000 rubles. X 10%) + (10 000 rubles. X 40%)).
note: Supplement to the salary of the personnel department is not taken into account when calculating the wages of the secretary.
Combining professions (posts) should be distinguished from part-time work. If, when working on part-time payment, payment is carried out in full in accordance with the employment contract concluded, then additional payments are made for the combination of professions, the size of which is established by an employee and employer's agreement. To date, the legislation does not define the minimum amount of additional payments for the combination of professions or posts, therefore, a surcharge of the organization may also provide for a percentage of the employee's salary.
Example 4.
Change the terms of example 3. For the month, the secretary was paid a monthly premium in the amount of 800 rub. and financial assistance - 1 000 rub. For an increase in the scope of work by order of the manager, it has been established in the amount of 40% of wages.
For an increase in the work of the work, the secretary is charged 4 720 rubles. ((10 000 rub. + (10 000 rubles. X 10%) + 800 rubles.) X 40%).
Salary of the secretary, taking into account additional payment for the combination of posts, will be 17,520 rubles. (10 000 rub. + (10 000 rub. X 10%) + 800 rub. + 4 720 rub. + 1 000 rub.).
However, the action art. 151 TK RF. It does not apply to cases where the combined work is provided in labor costs, due to the employment contract (included in the terms of the responsibilities of the employee) or the employee is entrusted with the procedure established by law due to insufficient workload on the basis of the current labor costs for the main work.
Above the calculation of additional qualifications for the work of various qualifications, combining professions performed during the working day. Sometimes it is necessary to replace the employee who is absent from illness or for other reasons, not only at its working time. Payment of hours spent during the absence of a fallen employee at the specified reasons - hourly. In this case, the surcharge is calculated on the basis of the amount of payment of one hour of the specified work per month, determined by dividing the monthly salary rate of the employee in accordance with the discharge at the setpoint of the clock in the current period multiplied by the number of replacement hours.
If the working time rate for individual categories of workers is different from the established TK RF, then the procedure for determining the amount of payment of one hour differs from the above. IN gL fivejoint Letters of the Ministry of Education and Science and Trade Union of Folk Education and Science No. AF-947/96 (Further - Letter No. AF-947/96) For pedagogical workers of educational institutions, hourly remuneration applies:
For hours, spent in order of replacement of absentia or other reasons for teachers, teachers and other pedagogical workers who lasted no more than two months;
For the clock of pedagogical work, spent by teachers when working with abnormalities and children located on long-term treatment in the hospital, excess of the volume established by it during tarifications;
When paying for the pedagogical work of enterprises, institutions and organizations (including among employees of education authorities, methodological and educational and methodical accounts) attracted for pedagogical work to educational institutions;
When paying for hours of teaching work in the amount of 300 hours per year in another educational institution (in one or several) in excess of the training load performed on charges based on tariffing in accordance with clause 4.1 of Unified Recommendations;
When paying teaching work in excess of the reduced annual volume of the training load, teachers of institutions of primary and secondary vocational education.
According to p. 5.1 Letters No. AF-947/96 The amount of payment of one hour of the specified work per month is determined by dividing the monthly rate of the employee in accordance with the discharge of the setpoint of pedagogical work hours per week for the average monthly number of working hours. The average monthly number of working hours is calculated by multiplying the norm of pedagogical work hours per week for the number of working days per year at a five-day working week and dividing the result obtained by 5 (the number of working days per week), and then at 12 (the number of months per year).
Example 5.
The duration of the working time of the educator of the preschool institution is 36 hours. in Week. In addition to his working day, he worked for a fallen colleague for 10 hours. The tutor is set salary - 2 958,48 rub., Supplements for special working conditions - 15% to the salary, for the length of service - 20% of the salary, the governor's surcharge - 10% of wages. His sick colleague salary - 3 200 rub., Saving allowed for years - 25% to salary, governor's surcharge - 10% of wages.
Let's calculate the wage of the educator.
To calculate the wage of the educator, when they are not found for the time of the disease, another tutor should be used by the rules for calculating wages with hourly payment.
We define the average monthly number of working hours at 5 days.
In 2007, at a five-day working week with two weekends 249 working days, including 6 holiday days (February 22, March 7, April 8, May 9, June 9, December 29), and 116 days off, including 2 additional days Rest on January 8, November 5 due to the coincidence of festive non-working days January 7, November 4 on weekends.
((36 hours. X 249 days / 5 days.) - 6 o'clock.) / 12 months. \u003d 148.9 hour., Where 6 hours. - Pre-holiday clock.
We accruem salary at the rate of the time rate and the number of working hours:
2 958,48 rub. / 148.9 hour. x 10 hour. \u003d 198.69 rub.
At the main place of work of the teacher, his salary will be 4,393.35 rubles:
Salary - 2958.48 rubles;
Supplement for special working conditions - 443,77 rubles. (2 958.48 rubles. X 15%);
Saving allowed for years - 591.70 rubles. (2 958.48 rubles. X 20%);
Gubernatorial surcharge - 399.40 rubles. ((2 958,48 + 443.77 + 591.7) rub. X 10%).
Wages of the teacher for the month - 4,592,04 rubles. (198.69 + 4 393.35).
Types of allowance
Admissions are stimulating. These include absenteeism, continuous operation, service, high quality, tension and labor intensity and various achievements in work. They are established by local acts of the organization in accordance with the laws and other legislative acts published at the appropriate level, and are an approved percentage to a monthly rate (salary) of the employee for the main position or absolute value.
So, in accordance with clause 6.1 of labor payment Senior doctors of ambulance stations, doctors, medium and younger staff of the emergence team of emergency medical premiums are paid in the amount of 30% of the tariff salary for the first three years and 25% for each next two years of continuous work. At the same time, the total amount of the surcharge should not be more than 80% of the salary.
Example 6.
P. N. Kruglov works in the post of senior doctor of an emergency team of ambulance and has the first qualifying category. He has established the 14th tariff discharge of remuneration with salary 3 434,67 rub. Work experience at the ambulance station is two years. At the same time P. N. Kruglov got a job, having an experience giving the right to 30% allowance.
The employee is allowed to allow an amount of 55% (30 + 25).
We will calculate the remuneration of P. N. Kruglov:
a) Support for continuous work will be 1,889,07 rubles. (3 434.67 rubles. X 55%);
b) total earnings - 5 323.74 rubles. (3 434.67 + 1 889.07).
If the employee provides an increase in rates (salary) on two or more grounds (as a percentage or in rubles), the absolute size of each increase established as a percentage is calculated from the salary without taking into account the increase in other grounds. At the same time, the rates first increase the dimensions of the increases in percent, and then the dimensions of the increases in absolute values.
In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employee's salary is established by the employment contract in accordance with this employer applicable labor payment systems.
Accordingly, each employer should have its own employee remuneration system. The base for its development will be the provisions of the Labor Code and other norms of existing legislation. What does the current legislation imply under the remuneration system and which requirements provide for it? As clearly from the very name, under the wage system implies a certain set of conditions for the employee of wages - remuneration for their work.
In accordance with Article 129 of the Labor Code of the Russian Federation, the wages (wages of the employee) is a remuneration for work, which depends on:
- employee qualifications,
- difficulties, quantities, quality and conditions of work performed.
- compensatory payments *,
- stimulating payments (surcharges and surcharges, premiums, other incentive payments).
In accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the wage system, including:
- Dimensions:
- tariff rates,
- official salaries
- compensation surcharges and surcharges, including work in conditions deviating from normal,
- Systems:
- surcharges and prompts of stimulating character
- bonuses
All these documents should be drawn up in accordance with labor laws and other regulatory legal acts containing labor law norms.
When choosing and developing intrafivery wages of workers, various systems can be applied:
- Tariff wage systems.
- Restricted wage systems.
- Mixed wage systems.
This article is intended to help novice specialists understand the types and forms of wage systems, when analyzing (and if necessary, the development of intra-profit systems of the company's labor.
Tariff wage system
Many companies use tariff wage systems for workers. As follows from the provisions of Article 143 of the Labor Code of the Russian Federation, tariff wage systems are the wage systems based on the tariff system of differentiation of wages of workers of various categories. At the same time, it must be borne in mind that only tariff wages are directly provided for by the Labor Code.The remaining types of systems of the Labor Code are not established, however, in accordance with the provisions of Article 135 of the Labor Code of the Russian Federation, the employer has the right to establish any wage systems in his enterprise, which must meet one sole condition:
- they should not contradict the requirements of the TC RF and other documents containing the norms of labor law.
- tariff rates
- salaries (salaries),
- tariff mesh,
- tariff coefficients.
The tariff category is the value that reflects the complexity of the labor and the level of employee qualification. Qualification discharge is a magnitude reflecting the level of professional training of an employee. Tariffication of work is called assignment of labor types to tariff discharges or qualifying categories, depending on the complexity of labor. The complexity of the work performed is determined on the basis of their tariffing.
Tariffication of work and assignment of tariff devagments to employees are manufactured taking into account a single tariff-qualification reference book of works and professions of workers, a single qualifying reference book of managers, specialists and employees or taking into account professional standards.
These reference books and the procedure for their application are approved in accordance with the Decree of the Government of the Russian Federation of October 31, 2002. №787 "On the procedure for approval of a single tariff-qualifying reference book of works and professions of workers, a single qualifying reference book of managers, specialists and employees."
Tariff wage systems are established by collective agreements, agreements, local regulatory acts in accordance with labor law and other regulatory legal acts containing labor law norms.
Tariff wage systems are set to:
- a single tariff-qualification reference book of works and professions workers,
- unified qualifying reference book of managers, specialists and employees or professional standards,
- state guarantees on wages.
At the same time, the "compelling part" of wages (surcharge, surcharges and other payments) may be different from different employees, including depending on:
- qualifications
- complexity of work,
- quantities and quality of labor.
At the same time, the salary of each employee depends on its qualifications, the complexity of the work performed, the number and quality of the spent labor (Article 132 of the Labor Code of the Russian Federation).
At the same time, no discrimination is prohibited in establishing the wage conditions.
* That is, the establishment of an official salary on a free position from the minimum to the maximum size.
The main forms of the tariff system of remuneration are timeless and piece.
The difference between the timeless and piece of labor in the fact that with time-based payment of labor depends on the amount of time spent, and with a piecework - by quantity:
- produced products produced,
- performed operations.
- Timeless payment form.
This form of remuneration is applied when the work of the employee is not subject to rationing or too hard to organize the accounting operations.
Usually, a timeless wage system is applied when paying the work of administrative and management personnel, as well as employees of the auxiliary production and the service economy.
In addition, this form of payment is applied when paying the work of partners.
For simple time The payment form wages is paid for a certain amount of time spent and does not depend on the number of operations performed.
The calculation is carried out on the basis of the tariff rate or salary and the amount of time spent.
The amount of wages is defined as a product of the tariff rate (occupation) by the amount of actually spent time.
In the event that the month is not fully worked out, the salary will be charged only for actually spent time.
If the company applies an hourly or sub-wage system, then the employee's salary will be determined on the basis of the hourly (daily) rate multiplied by the number of hours actually spent hours or days.
For again premium The form of remuneration when calculating the salary is taken into account not only the spent time, but also the quantity / quality of work, based on which the employee is charged a bonus.
The size of the award can be established as a percentage of the salary (tariff rate) of the employee, in accordance with applicable in the company:
- promotion Regulations
- collective agreement,
- by order of the company's head.
- Complete payment form.
A piecework of remuneration shape stimulates employees to improving the performance and quality of work performed.
The amount of wages is determined on the basis of a piece of charges provided for for the implementation of each unit of products, operations.
A piece of remuneration form is used in organizations that have the ability to clear fixation of the number and quality of products manufactured, completed operations.
A piece of remuneration form, in turn, is divided, depending on the selected method of payroll calculations for the following types:
- Direct piece of labor.
- Partly premium wages.
- Partly progressive payment of labor.
- Indirectly piece of labor.
- Accordable wage.
Using straightfashionable forms of remuneration, employee salary directly depends on the number of products manufactured and performed operations.
The calculation of the salary is carried out on the basis of the piece prices. The number of products made (performed operations) is multiplied by the corresponding piece prices.
For partly premium Payroll, employee wages consists of two parts:
- The first part is calculated based on the production and complex rates.
- The second part consists of a premium, calculated in% of the amount of piecework.
Using partly progressive Forms of remuneration, employee salary is calculated as follows:
- For the manufacture of products / execution of operations within the norms, the salary is calculated on solid rates.
- For the manufacture of products / execution of operations in excess of established norms, the salary is calculated on elevated (progressive) rates.
Using indirectly piecework Forms of wages are usually carried out when calculating wages with employees of auxiliary industries and servicing farms.
The amount of wages of such employees depends on the development of the main working personnel and is paid on indirectly piece prices for the amount of products / performed operations produced by the company.
Also earnings of serving workers can be installed as a percentage of wages of the main workers.
For chord Payment of work The salary of employees does not depend on the volume of manufactured products / performed operations, but is established for the complex of work.
At the same time, depending on how the production process is organized at the enterprise, the accordinal payment of labor can be individually piece and collectively piece.
In the case of individually and piece remuneration, the employee's salary is calculated on the basis of the amount of product produced by it and its quality.
The amount of earnings is calculated based on the piece rates.
With collective-piece remuneration, the salary of employees is determined in the aggregate, taking into account the actual produced products and work performed, their piece-up prices.
The salary of each particular employee is calculated on the basis of the volume produced by the entire division (collective) of products and quantity (quality) of its work in the total volume of work produced.
Thus, the salary of one employee with collective and piece goods, depends on the overall generation.
Restricted wage system
The configuration system of remuneration is characterized by a close relationship of the employee's salary level with the wage foundation, determined by the specific results of the work of the labor collective.Each employee establishes a permanent qualification coefficient.
At the same time, when calculating earnings, the coefficient of labor participation (CTU) of a particular employee is taken into account in the company's performance.
When using a configuration system, employees are not installed solid salary or a tariff rate.
In this case:
- sizes of salaries, premiums, other incentive payments,
- the ratio of them between certain categories of employees,
Earnings of an employee with such a wage system depends on the final results of the organization, a structural unit, as well as on the amount of funds sent by the company to replenish the Foundation for the wage Fund.
Accordingly, the salary of each employee is calculated as the share in the overall wage foundation.
The configuration system of remuneration is used in a situation where it is possible to organize accounting of the results of the employee.
Such a system stimulates the overall interest of the team in the results of work and increases the level of responsibility of each employee for their achievement.
Accordingly, the configuration system can be applied by non-large companies.
At the same time, if the activities of companies are related to the production of products and, accordingly, the use of a configuration system may infringe the interests of employees in terms of guarantees provided for by the Labor Code.
In such cases, companies use mixed wage systems, with elements of tariff and confusing systems. We will talk about them below.
Mixed wage system
The mixed wage system is interesting in what combines both signs of the tariff system and signs of the configuration system of remuneration.The system of this type can be applied, for example, in a budgetary organization, which has the right to carry out entrepreneurial activities in accordance with the constituent documents.
Mixed wage systems include:
- system "floating" salary,
- commission shape of remuneration
- dealer mechanism.
Such a system can be applied to pay for administrative and management personnel and specialists.
Accordingly, the size of the salary depends on the quality of the execution by the employee of its official duties.
Application commission form of remuneration Currently meets quite often.
According to such a system, the work of many specialists from sales departments is paid.
The employee's salary for fulfilling its official duties is determined in this case, as a fixed percentage of income from the sale of goods, products, works and services.
At the same time, the choice of a particular mechanism for calculating wages, when applying a commission of remuneration, is regulated by the company's exclusively internal regulatory acts and depends on the specifics of the organization's activities.
Many trading companies, for example, establish commissions as a fixed percentage of the amount of revenue from the sale of goods.
In addition, the company may have a differential percentage size - depending on the type of goods sold and their economic returns.
Also, often, instead of percent, solid rates for the implementation of each commodity unit / batch of goods are used.
In large organizations, it is quite often for the implementation department, a percentage is established, which applies to the so-called "base rate" (salary), depending on sales volumes (if the sales rate is not executed, then% decreases, and if it is completed or exceeded - grows).
In conclusion, let's talk about dealer mechanism.
This wage system is based on the fact that the company's employee at its own expense acquires the company's goods to implement them yourself.
Accordingly, the size of the employee's earnings in this case is the difference between the price, according to which the employee purchased the goods and the price on which he implemented them to buyers.