Salary is the remuneration that an employee receives for completing job responsibilities... Forms and systems of remuneration may differ not only for different employers, but also within the same organization. Wages may depend on the knowledge, qualifications of the worker, the conditions in which he works, the time it takes to complete the job, and other reasons. The employer has the right to choose the form of remuneration at the enterprise for an individual employee, for certain categories of employees, or for the entire staff of employees. Thus, the types of forms and systems of remuneration may differ for one employer.

Let's take a look at what is meant by the concept of a remuneration system, a form of remuneration, what types they are.

Forms and systems of remuneration at the enterprise

According to labor legislation, remuneration systems, including the size of established official salaries, tariff rates, compensatory surcharges, allowances (incentive, compensatory - for difficult working conditions) are established by collective labor agreements, local regulations in accordance with all the requirements of the Labor Code and others. documents that contain labor law norms.

Local regulations that establish the types and forms of remuneration in the company must be adopted by the employer with the obligatory consideration of the opinion of the representative body of employees.

Let's take a closer look at the types and characteristics of wage systems. What is the difference? Which payment system is beneficial for the employer in this or that case?

Time wages

There are two main forms of remuneration - piece-rate and time-based wages. With time-based wages, the employee receives a fixed amount of remuneration for the hours actually worked. The time-based system includes the standard work schedule in Russia - five days with an eight-hour working day.

With this type of remuneration system, as a time-bonus system of remuneration, the size of wages can be higher, provided that the employee showed in the reporting period excellent results work, completed an important project, etc. That is, in this case, it is not only the time that the employee actually worked that matters, but also the results of the work that he was able to show.

The time-based wage is usually set for employees, whose work it is advisable to evaluate based on the time they actually worked. These may be workers whose work is difficult to take into account, who do not have a direct impact on the results of work, or it is very difficult to determine the productivity of their work.

Recently, the grading system of remuneration has been gaining popularity in Russia. What it is? Grade in translation from English means "class, level". What does this system mean by itself? According to the grading system, workers in the same job may not have the same wages. For a certain position, a salary bracket is set - "from and to". This allows the employee to increase their remuneration for their work without even changing positions. Despite certain difficulties, this system remuneration has a number of advantages: it helps to assess the employee's suitability for the position, the employee is interested in improving the quality of work and raising wages.

The disadvantages of this system, perhaps, include a large and thorough analytical assessment that the employer will have to carry out before defining the "subclasses" of workers and building the correct system.

Piecework wages

The main forms of remuneration that are often used in organizations include piecework wages. With this type of remuneration, the employee's earnings depend on the volume of work performed or services provided. If we talk briefly about the forms and systems of remuneration, then it is worth noting that it is advisable to establish a piece-rate system of remuneration when the volume and speed of production are important to the employer.

As the table with the forms of remuneration, which is presented above, shows, there are quite a lot of subspecies of piecework remuneration.

With a piece-bonus system of labor, an employee's earnings consist of two parts: the first part is the volume of products produced, and the second part is a bonus, which is usually calculated as a percentage of the first part. If we talk about this type of wages and the form of remuneration as piece-rate progressive payment, then it is worth noting that it should be calculated in two stages. Standards are established for the fulfillment of which the employee receives a certain salary, and an increased pay is established when performing in excess of the norms.

With indirect piecework payment, the employee's salary depends on the results of the work of the main working personnel, the amount of work performed depends not only on the employee himself.

With a lump-sum wage system, the employee is paid a salary for the performance of a certain set of works for a specified period of time. The use of this wage system is logical to apply, for example, if seasonal or one-time work is performed, when a fixed-term employment contract is concluded, when a team is working, performing a set of works that should lead to a single result. For example, building a house.

Lump-sum wages can also be simple and lump-sum bonuses. The simple lump-sum system does not provide for any additional rewards. The amount of work performed is paid to employees in a fixed amount. With a lump-sum bonus system, in addition to a fixed payment, employees can receive a bonus, for example, for the quality of work performed, shortening the established deadlines, etc.

The employer must remember that the terms of remuneration, which will be determined by regulatory enactments and adopted at the enterprise, cannot be worse than those established by labor legislation.

For effective operation, the management of the company must carry out appropriate actions that induce employees to take an interest in their own. Labor motivation is one of essential functions personnel management.

Labor motivation- a set of incentive forces for the growth of the productive force of labor.

These motivating forces include not only material benefits, but also moral ones, expressed in satisfaction with work, in the prestige of work, in the fulfillment of internal human attitudes and moral needs.

The main forms of stimulating the work of employees at the enterprise are:

• material incentives, including salaries, bonuses, additional salaries, discounts for services, provision of additional rights, benefits, etc .;
• material punishment reduction, loss of bonuses, lower wages, fines, partial, full or increased compensation for damage caused to the enterprise, etc .;
• moral encouragement employees by expressing gratitude, awarding them with insignia, promotion to new, prestigious positions at work, including in informal groups outside of work (circles, creative, public associations), granting additional rights (free work mode), involvement in enterprise management, etc. . NS.;
• moral punishment for omissions and shortcomings in work by making a remark, reprimand, deprivation of benefits and advantages, removal from prestigious positions, deprivation of honorary titles and an extreme measure - dismissal from work.

Wages are the main source of incentives and income for employees of the enterprise. Therefore, its size is regulated by the state and the heads of enterprises.

Wage- This is a part of the social product, which is given to the employee in cash in accordance with the quantity and quality of the spent.

Basic salary- remuneration for work performed in accordance with established labor standards (tariff rates, salaries, piece rates).

Additional salary- remuneration for work in excess of the established norm, for labor success and for special conditions labor (, compensation payments).

Organization of labor remuneration

The organization of remuneration is understood as a set of measures aimed at remuneration for work depending on its quantity and quality. When organizing work, the following activities related to labor rationing, tariff rationing of wages, the development of forms and systems of remuneration for workers with bonuses. Labor rationing is based on the establishment of certain proportions in labor costs required to manufacture a unit of output or to perform a given amount of work under certain organizational and technical conditions. the main task labor rationing - the development and application of progressive norms and standards.

The main elements of the tariff regulation of wages: tariff rates, tariff scales, tariff and qualification reference book.

Tariff rate- expressed in monetary terms, the absolute amount of remuneration per unit of working time (there are hourly, daily, monthly).

Tariff grid- a scale consisting of tariff categories and tariff coefficients, which make it possible to determine the wages of any employee. Different industries have different scales.

Tariff and qualification reference book — normative document, according to which each tariff rate certain qualification requirements are imposed, that is, all the main types of work and professions are listed and necessary knowledge for their implementation.

Elements of wages

Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is social norm and represents the lower limit of the cost of unskilled labor per month.

Salaries of engineers and employees determined by staffing table, that is, on the basis of the salary scheme and the number of employees in each group.

Salary fund pupils is determined from the number and benefits which they receive. The wages of workers, pieceworkers and time workers are calculated separately. Workers' wages determined based on technical regulation, that is, on the basis of the development of norms for the expenditure of working time per unit of production. Labor input rates include time rates, production rates, service rates. The production rate is a task for a pieceworker in the production of products of the required quality per unit of time under certain conditions. The norm of time is a period of working time (hours, days) during which the worker must produce a certain amount of products. The service rate determines the number of mechanisms that a given worker (or several) must service during a shift.

In modern conditions, labor relations in firms are built on the basis of labor contracts.

Labor contracts are in the form:

• Labor agreement- a legal act regulating social and labor relations between employees and employers; is at the level Russian Federation, subject of the Russian Federation, territory, industry and profession. The labor agreement is established between the contractor and the customer, the employee and the employer.
• Collective agreement- a legal act regulating social and labor relations between employees of the organization and the employer; provides for the rights and obligations of the parties in the field of social labor relations at the enterprise level.

Real wages- the number of goods and services that can be purchased at a nominal salary.

Real wages = (nominal wages) / ()

The study of the dynamics of wages is carried out using indices.

The individual wage index can be determined by the formula:

Salary can be paid for both worked and unworked time.

To determine the amount of remuneration, taking into account its complexity and working conditions of various categories of workers, the tariff system is of great importance.

Tariff system Is a set of norms, including tariff and qualification reference books, tariff rates, official salaries.

The tariff and qualification reference book contains detailed specifications the main types of work, indicating the requirements for the qualifications of the contractor.

Tariff rate- This is the amount of payment for work of a certain complexity, produced per unit of time.

There are two main systems of remuneration: piece-rate and time-based.

Piecework form of remuneration

Piecework wage system produced at piece rates in accordance with the amount of products (works, services) produced. It is subdivided into:

1. Direct piecework(the employee's earnings are set at a predetermined rate for each type of service or product produced);

Example: the hourly rate of a worker is 30 rubles. The standard time for the manufacture of a unit of production is 2 hours. Price per unit of production 60 rubles. (30 * 2). The worker made 50 parts.

• Calculation: 60 rubles. * 50 parts = 3000 rubles;

2. Piece-piece progressive(the development of an employee within the norm is paid at the established rates, in excess of the norm, payment is made at increased piece rates).

Example: price per unit of production at a rate of 100 units 40 rubles. Over 100 units the rate increases by 10%. In fact, the worker made 120 units.

• Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rubles;

3. Piece-premium(Salary consists of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).

Example: the price per unit of production is 50 rubles. According to the regulation on bonuses to the enterprise, in the absence of marriage, a bonus is paid in the amount of 10% of earnings. In fact, the worker made 80 units.

• Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;

4. Indirect piecework(earnings depend on the results of workers' work).

Example: the salary of an employee is set at 15% of the salary accrued to the brigade. The brigade's earnings amounted to
RUB 15,000

• Calculation: 15000 * 15% = 2250 rubles;

5. Chord(the amount of payment is established for the entire range of works).

Time-based form of remuneration

A time-based form of remuneration is called a form of remuneration in which the wages of employees are calculated according to the established wage scale or salary. for the hours actually worked.

With time wages working time earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.

The time-bonus wage system has two forms:

1. Simple timephased(the hourly wage rate is multiplied by the number of hours worked).

Example: an employee's salary is 2000 rubles. In December, out of 22 working days, he worked 20 days.

• Calculation: 2000: 22 * ​​20 = 1818.18 rubles;

2. Time-premium(a percentage increase is established to monthly or quarterly wages).

Example: the salary of an employee is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.

• Calculation: 2000 + (2000 * 25%) = 2500 rubles.

Remuneration for the work of managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.

In addition to remuneration systems, remuneration for employees of organizations based on the results finished work... The amount of remuneration is determined taking into account the results of the employee's work and the duration of his continuous work experience in the organization.

The administration of the enterprise can make additional payments in connection with deviations from normal working conditions in accordance with the current legislation.

Night time is considered to be from 22 o'clock to 6 o'clock in the morning. It is recorded in the report card every hour. night work, is paid at an increased rate.

Not allowed to work at night: adolescents under 18 years of age, pregnant women, women with children under the age of three, disabled persons.

Payment for work at night is made in the amount of 20% of the wage rate of a time-worker and piece-worker, and in case of multi-shift work - in the amount of 40%.

Overtime work is considered to be work in excess of the established working hours. Work in overtime issued by outfits or tables. Overtime work must not exceed four hours on two consecutive days or 120 hours per year.

Overtime work is paid for the first two hours at least one and a half size, and for subsequent hours - not less than double. Compensation for overtime work is not permitted.

On holidays, work is allowed, the suspension of which is impossible due to production and technical conditions.

If a day off and a public holiday coincide, the day off is transferred to the next working day after the holiday. At the request of an employee working on a holiday, he may be given another day of rest.

Work on a holiday is paid at least in double the amount:

• piece-workers - not less than double piece-rate rates;
• employees whose work is paid at hourly or daily rates - not less than double hourly or daily rates;
• employees receiving a monthly salary - at least a single hourly or daily rate in excess of the salary.

The amount of additional payments for combining professions in the same organization or performing the duties of a temporarily absent employee is established by the administration of the organization.

When performing work of various qualifications, the labor of time workers, as well as employees, is paid for work of a higher qualification. The labor of pieceworkers - at the rates of the work performed.

When an employee is transferred to a lower-paid job, he retains his previous average earnings within two weeks from the date of transfer.

In cases where, as a result of the transfer of an employee, earnings are reduced for reasons beyond his control, an additional payment is made to the previous average salary within two months from the date of transfer.

Downtime is documented with a downtime sheet, which indicates: downtime, causes and culprits.

Downtime due to the fault of the employee is not paid, and not due to the fault of the employee - in the amount of 2/3 of the tariff rate of the category established for the employee.

Downtime can be used, that is, workers during this time receive a new task or assigned to another job. The work is drawn up with an extract of orders and the number of the order and the hours worked are indicated in the idle sheet.

A distinction is made between rejects: recoverable and incorrigible, as well as faults due to the fault of the employee and the fault of the organization.

Marriage through no fault of the employee is paid in the amount of 2/3 of the wage rate of the corresponding category for the time that should be spent on this work at the rate.

The marriage is formalized by an act. If the worker allowed the marriage and corrected it himself, then the act is not drawn up. When a marriage is corrected, another worker is issued an attire for piecework with a note on the correction of the marriage.

Wages for unworked time

Payment for unworked time includes: payment of annual leaves, basic and additional, payment of educational leaves, payment of compensation for leave upon dismissal, payment of severance pay upon dismissal, payment of downtime not due to the employee's fault, payment for the time of forced absenteeism, payment of preferential hours for nursing mothers ...

The procedure for granting and paying for annual and additional vacations

Annual paid leave is granted to employees with a duration of at least 24 working days per six days working week or at least 28 calendar days. In the first year of work of an employee at the enterprise, he can be granted leave no earlier than 6 months after the start of work.

Temporary and seasonal workers are entitled to paid leave on a general basis. But if temporary workers under an employment contract have worked up to 4 months, and seasonal workers - up to 6 months, then they are not entitled to leave. Homeworkers are granted leave on a general basis.

For workers who are absent without a valid reason, paid leave is reduced by the number of days of absence.

Some categories of workers enjoy the right to extended leave. These categories include: younger workers
18 years old, employees of educational institutions, children's institutions, research institutions, other categories of employees, the duration of the leave of which is established in accordance with legislative acts.

Additional annual leave granted to: workers with irregular working hours, workers of the Far North and equivalent areas, workers employed in jobs with harmful working conditions.

If the employee falls ill while on the next vacation, then the vacation is extended for the days of illness.

If the employee falls ill during the period of being on additional leave, then the leave is not extended and is not postponed for another period.

When the period of maternity leave comes during the period of the next leave, the latter is interrupted and provided at any other time at the request of the employee.

If an employee leaves before the end of the working year for which he has already received a vacation, then the amount for the unworked vacation days is withheld from him.

Deductions for disabled vacation days are not made in the following cases: if upon dismissal the employee is not entitled to payments, military service, reduction of the staff of the organization, as well as in the event of liquidation, retirement, referral to study, absence from work for more than four months in a row due to temporary disability, inappropriateness of the employee for the position.

Example: calculation for the time of the next vacation, when all months of the billing period have been fully worked out.

The employee goes on vacation in the month of May. Vacation is calculated based on the three preceding months: February, March, April.

• Monthly salary - 1800 rubles.
• The average number of days in a month is 29.6.
• Average daily earnings are:
• (1800 + 1800 + 1800): 3: 29.6 = 60.8 rubles.
• The amount of vacation pay will be:
• 60.8 * 28 = 1702.4 rubles.

The actually accrued amounts of regular and additional vacations, compensations for used vacations are included in the costs of production and circulation.

Organizations for calculating vacations can create a reserve, which is accounted for on account 96 "Reserve for future expenses". When forming the reserve, the following entries are made: debit of account 20 "Main production" and credit of account 96 "Reserve for future expenses". When employees actually go on vacation: debit account 96 and credit account 70 "Payroll Payments". The percentage of deductions to the reserve is determined as the ratio of the amount required to pay for vacations in the coming year to the total payroll for the coming year.

Example: the annual payroll of the organization is 90,000,000 rubles, the amount for vacation pay is 6,300,000 rubles, the percentage of monthly deductions to the vacation reserve is 6,300,000: 90,000,000 * 100% = 7%.

Monthly deductions to the reserve for wages are calculated according to the formula: 3P + FSS + PF + MHIF: 100% * Pr,

• where salary is the actual salary accrued for the reporting period;
• FSS - contributions to the Social Insurance Fund of the Russian Federation;
• PF - contributions to the Pension Fund of the Russian Federation;
• MHIF - contributions to the Compulsory Medical Insurance Fund of the Russian Federation;
• Pr - the percentage of monthly deductions.

Calculation of temporary disability benefits

The basis for the payment of benefits is a certificate of incapacity for work issued medical institution... Temporary disability benefits are issued from the first day of payment for work ability. In case of a domestic injury, the allowance is issued from the sixth day of incapacity for work. If the injuries are the result of a natural disaster, the benefit is paid for the entire period of incapacity for work.

Allowance for temporary disability due to work injury and occupational disease is paid in the amount of full earnings, and in other cases - depending on the duration of the continuous work experience, including minor dependent children. So, with less than 5 years of experience - 45% of the actual salary, from 5 to 8 years - 65% and over 8 years - 85%.

The calculation of the amount of temporary disability benefits paid is based on average earnings. To calculate the average earnings, you need to add up the amounts that were accrued to the employee over the previous 12 months, and divide the result by the number of days worked during this period. This procedure is established by article 139 of the Labor Code of the Russian Federation.

If in the billing period the employee did not receive a salary or did not work at all, then the average earnings are calculated based on payments for the previous period, equal to the calculated one. If an employee has not yet worked at the enterprise for 12 months, only the months when he has already worked should be taken into account.

Allowance for women registered with medical institutions in early dates pregnancy.

To pay benefits to women, a certificate from the antenatal clinic on registration is issued. The allowance is paid simultaneously with the maternity allowance. When an organization is liquidated, a one-time benefit is paid at the expense of the Social Insurance Fund of the Russian Federation in the amount of a monthly minimum wage. The payment of the allowance is made at the expense of social insurance funds.

Salary for officials is always considered the main criterion when choosing a job... Its size can depend on many factors.

What it is

Salary is called fixed wage, the size of which does not change if the employee did not miss a single working day in a month, was not absent due to illness, was not on vacation or did not take time off.

This amount is transferred to an employee of the organization in any case and subject to zero labor results. This constant value, that is, the salary, is indicated in the employment agreement with the official. When salary adjustments need to be made, additional agreements are drawn up and signed by both parties.

Business leaders can easily confuse and confuse workers, not finding differences in salary and rate. Both options are undoubtedly refer to wages.

But in this issue it is necessary to understand about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks can be added to the salary. The employer is obliged to own the terms regarding wages.

There are several types: tariff-free, tariff and mixed. The listed options subdivided into piece-rate and time-based salaries.

In the first case, the result of labor activity is assessed according to the production rate, at which it is possible to objectively assess the performance indicators, by establishing, for example, production rates. With a time-based type, wages are calculated in accordance with qualifications official and the time taken to get the job done.

For both cases, various systems for calculating staff salaries are adopted, according to the characteristics and factors that have essential for production efficiency. Consequently, the amount of wages has direct dependence with the results of the labor activity of both one working unit and the entire team.

Mixed and tariff-free types of salaries do not include certain information, as well as the results of the work of employees. They analyze cooperation rendered in order to fulfill production process, according to the results produced.

The procedure for calculating wages is always most convenient if it is simple and straightforward... Every leader of the organization strives to maximum results his own activities, therefore, he must be able to correctly compare the time and effort spent with the amount of reimbursable financial resources, in the form of wages.

Official salary scheme

The salary scheme is called the form of regulation of the remuneration of employees in relation to the value of certain coefficients of the organization's work process and its size.

A similar scheme has common features with past administrative and planned economic policies. At that time, the salaries of managers, experts and other positions were approved by the state and were centralized.

At the moment only municipal and state companies apply the salary scheme for payroll. The rest of the organizations use staffing tables.

Calculation procedure

To correctly calculate the amount of remuneration of an official, the employer must take into account following conditions:

• income tax deduction is made from Money employee, but contributions to the insurance fund are transferred from the account of the head of the enterprise;
• the worker has the right to receive an advance payment;
• the employee may be obliged to pay child support or other payments in accordance with the writ of execution;
• salary of employees consists of additional allowances, coefficients, bonuses, compensations and other payments.

Payment simple monthly wages working personnel are produced according to the formula:

Zm.pov. = See / Tpl. * TF.

The monthly salary rate is divided by the number of work shifts in the calculated month and multiplied by the number of days actually worked by the employee.

Hourly wages Is the product of the employee's hourly wage rate by the hours worked by him relative to the billing period.

Zpov. = Count. * TF.

Example: An employee of the company was assigned a monthly salary equal to 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.

He worked full time in August, but in September was on unpaid leave from 9 to 13 due to family circumstances.

In this case, the amount of his salary for the entire August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee's salary for August will be 65,000 rubles.

The calculation of the amount of the employee's wages for September will be different: the amount of the established salary is divided by 22 days in a month and multiplied by the number of days worked in September. The sum will turn out: 56 136.36 rubles.

Salaries are usually paid to employees twice a month based on two methods:

1. Advance payment and wages in accordance with the results of the month... During the first two weeks, the advance part of the assigned salary is calculated. This value is fixed in the system of categories, which is a table of tariffs. To receive the advance part of the salary, the employee must work for two weeks. In the last days of the month, he is entitled to receive the remaining amount, which is constant or dependent on the actually worked shifts, hours or the number of work tasks completed.
2. For the first and second weeks of the month... The monthly salary is calculated in two parts: in the first and second half. The time worked in fact or the volume of labor activity in periods equal to two weeks are taken as a basis. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for these days. This method must be specified in the labor or collective agreement.

Influence of the regional coefficient

In the constituent entities of the Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is charged district coefficient.

The government of the Russian Federation approves in each region individual size additional payment to wages... This rule is not supported by one general normative act, and each subject has its own specific order.

The addition of the regional coefficient is provided not to the salary, but to the actual wages, from which the personal income tax has not yet been deducted.

The calculation of the salary in certain areas with special working conditions is made by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, sick leave and material assistance. Then the result of this operation is multiplied by the district coefficient.

Employee receiving salary very often wants to make sure the calculations are correct... This can be done using a payroll sheet, which contains information on all the main operations related to the determination of wages and its calculation.

The payroll makes it possible to present in detail the algorithm for calculating wages, based on the employee's salary, including making an independent calculation and checking the result.

Thanks to these calculations, you can identify the error of the employee of the accounting department and make corrections.

For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.

Differences from the rate, advantages and disadvantages

Many people assume that the terms salary and rate are the same. But the rate is called the total salary, when tax deductions are not taken into account, but premiums, coefficients and allowances are included.

In this case, the employee clearly presents own income.

The scheme in the form of piecework and hourly wages of an employee is characterized by its pros and cons on the part of the head of the organization and the employee. TO advantages this system can be attributed:

• motivation for high work results;
• flexible and efficient approach to payroll expenses.

But this option for calculating wages can cause difficulties for the accounting department... It is much easier to transfer the same amounts to working personnel every month than to check the relevance of data on additional payments to the wages of some employees before the next payment.

Employees, in turn, are also not always satisfied with receiving only a salary, despite the constant and good bonus payments. No one can predict in advance the expected costs for a long time, due to the difficulty in calculating wages for the coming months.

Often, wages are lowered due to a seasonal decline in successful performance. But it can be, on the contrary, increased at good results labor.

See the video for more information on the differences.

Features for the soldier

The salaries of these categories of persons include the official part and the amount, in accordance with the rank to the salaries by position and by rank. For military personnel on a contract basis, the income tax corresponds to civilians and is equal to 13% .

According to article 218 of the Tax Code of the Russian Federation, the calculation of the remuneration of military personnel looks like in the following way:

1. The salary according to the title is added to the salary according to the position.
2. Add payments related to length of service, place of service and others.
3. Deduct the appropriate tax deductions for specific military personnel.

So, the salary of an employee each month may differ in monetary terms... But all changes in wages must be supported by an order or an additional agreement to the employment contract. Otherwise, the employer, changing the salary, will act illegally.

Which is better - a stable salary or a job for interest? The answer to the question is in this video.

What does the salary consist of? This question is often asked by both workers and their employers. In this article, we will look at the constituent parts of the salary and their regulation.

The concept and composition of the salary

Remuneration is one of the basic conditions of labor legal relations between the hired and the employer. This concept includes, among other things:

• calculation rules;
• the size;
• terms of payment;
• components.

Based on Art. 57 of the Labor Code of the Russian Federation, the most important information about payment (size, salary increments) should be included in the employment contract, and Additional Information(for example, specific deadlines, calculation rules, etc.) should not change the position of an employee in the worst side compared to the law.

From the definition enshrined in Art. 129 of the Labor Code of the Russian Federation, it follows that salary means the employee's remuneration, taking into account:

• specific qualifications;
• the complexity of the conditions;
• workload.

This concept also includes:

• compensation payments;
• incentive payments (including various salary supplements and bonuses).

It is necessary to dwell on the composition of payments in more detail. For a simpler perception, we will show the important components of the salary with examples in the table.

What is included in the salary
Main part	Incentive payments	Compensation payments
Salary (tariff rate)		Surcharge for traveling nature of work
	Seniority allowance	Surcharge for work in special climatic conditions (heat, frost, high humidity etc.)
	Additional payment for performance of management functions	Supplement for irregular working hours
	Material encouragement or rewarding with a valuable gift for a holiday (anniversary)	The premium for "harmfulness", that is, for the negative impact of production factors

What is included in the main (net) part of the salary?

The main part of wages includes only the salary (tariff rate). This is a fixed part of the remuneration. It is reflected in the employment contract and staffing table employer. The introduction of other payments to the salary (on the basis of the law or at the will of the parties to the employment agreement) is additional, but in some cases, the salary can only represent a fixed salary. The opposite situation, when the salary consists only of additional payments without a salary (tariff rate), is not provided for by law.

Consequently, the salary is understood as the minimum amount of money for which the employee has the right to apply, performing a certain labor function within a specified period of time.

To establish the salary level, the most important indicator is the qualifications of the employee. Its concept includes, among other things:

• having a certain level of education;
• previous practice of carrying out the relevant work;
• qualification category (if any).

The other two metrics - complexity and volume of work - are equally important, since qualifications are closely related to them. It is she who presupposes the possibility of performing a labor function with a certain level of complexity and volume. It is important not to confuse this level with personal indicators (for example, stress resistance, independence in decision-making). As a rule, personal indicators have more influence on the level of the position held than on the salary.

Incentive payments and salary supplements

For the most part, incentive payments are made using bonuses (we will focus on it in a separate subsection). But there are other ways as well.

For example, the corresponding additional payments and allowances are aimed at encouraging the employee to various achievements related to work, through a certain material incentive.

Let's give an example of one of the types of such payments: a bonus for the length of service in one enterprise. In particular, it has as its goal:

• reward an employee for a long period of work in a particular organization;
• encourage him to continue to work in this organization;
• orient other employees on the fact that long-term work experience at this enterprise gives certain material benefits, and keep them from looking for another job.

Another similar bonus can be established for an employee for regular professional development, additional skills and in other cases.

The order of such payments is different. For example, a payout or gift could be:

• one-time (for a professional holiday, anniversary) or periodic (based on the results of the implementation of the quarter's plan, etc.);
• established in a fixed amount or calculated as a percentage of salary.

Based on Art. 135 of the Labor Code of the Russian Federation, such subtleties are reflected in employment contracts, collective agreements, local regulations.

IMPORTANT! If the salary of employees includes not only the salary, but also other payments, then from all these payments it is necessary to withhold personal income tax and pay insurance premiums.

Bonuses

Quite often you can hear the phrase “net salary without bonuses”. It is not entirely correct, since the bonus, regardless of the basis for payment, is included in the salary. The bonus itself is one of the forms of material incentives for employees who perform their work efficiently (part 1 of article 191 of the Labor Code of the Russian Federation). The specific criteria for receiving an award are usually spelled out in the local act of the organization (for example, in the rules for awarding bonuses). Such an act should include:

• lists of positions of employees in respect of which it acts;
• specific conditions, the procedure for calculating and the amount of bonuses;
• periods and terms for calculating the bonus (for example: the quarterly bonus is calculated and paid no later than the next payout date following the bonus period).

The letter of the Ministry of Labor of Russia dated 09.21.2016 No. 14-1 / -911 emphasizes that the bonus period should be longer than half a month, and the bonuses themselves are paid based on the results of assessing the relevant indicators and achievements in labor activity.

From another conclusion of the Ministry of Labor, reflected in the said letter, it follows that it is possible to reflect in a local act:

• specific dates of premium payments;
• specific months or other periods of premium payment.

Choosing any of these options will not be considered a labor law violation.

Compensatory supplements

This part of wages should be distinguished from compensation for costs associated with the performance of labor duties and guaranteed by law (Article 164 of the Labor Code of the Russian Federation). These include, in particular, payments:

• for business trips;
• for transfer to work in another locality;
• in case of idle time due to the fault of the employer;
• for delayed issuance work book and etc.

The number of "salary" compensations includes, for example:

• payments for special working conditions;
• compensation for work in certain areas with unfavorable climates;
• when combining positions;
• per overtime work and etc.

Let's dwell on some of them in more detail.

For example, according to Art. 146 of the Labor Code of the Russian Federation, employees working in conditions recognized as dangerous or harmful to health have the right to apply for an increased level of remuneration compared to other employees. The list of factors that have a negative impact on the human body is approved by the order of the Ministry of Health and Social Development of Russia dated 12.04.2011 No. 302n.

Read about some of the nuances of harmful working conditions .

Some localities, for work in which a compensation allowance is charged, include:

• regions of the Far North;
• areas equated to the northern regions;
• other areas with special climatic conditions.

When determining the ratio of the corresponding additional payment to wages, it is necessary to take into account the legislation:

• federal (norms of the Labor Code of the Russian Federation, the law of the Russian Federation of 02.19.1993 No. 4520-1);
• regional (increased rates of coefficients may be established);
• THE USSR.

IMPORTANT! Many Soviet norms and regulations continue to operate in this area.

Types and forms of remuneration

The types of wages include its classification into basic and additional.

The main type includes:

• remuneration for hours worked;
• payment at various rates and rates;
• premiums for the quality and timeliness of the performance of official duties;
• increased pay for work on holidays and weekends.

TO additional kind relate:

• payment for rest time;
• dismissal benefits, etc.

There are 2 main forms of remuneration: time based and piecework.

Time wages depend on the number of hours worked and are not related to actual labor results.

Based on Part 1 of Art. 150 of the Labor Code of the Russian Federation, work with time-based wages, providing for the performance of duties of various qualifications, is payable for higher qualifications.

For minors, wages are calculated taking into account the reduced working hours. If desired, the employer has the right to pay extra to such employees.

Piece-rate pay depends directly on the results of labor, but is not related to the time spent on it.

If an employee performs work of various qualifications on a piecework form, then his salary is calculated at the appropriate rates for the work performed.

Read about the procedure for calculating salaries .

IMPORTANT! One of the basic principles of labor law is to ensure that wages are paid at least the minimum wage (Article 2 of the Labor Code of the Russian Federation). Look for its size for 2019 and previous years in this article.

Outcomes

A wage clause is mandatory for inclusion in an employment agreement between an employee and an employer. The salary includes the main part (salary) and additional incentive and compensatory payments. The salary must take into account the specific qualifications of the employee, the complexity of the working conditions and its volume.

Surely everyone would like the salary to meet his needs, and the salary made it possible to provide his family with everything necessary. When establishing the amount of wages, the employer takes into account the production costs. The prevailing level of wages in the industry, and also expects to make a profit.

Therefore, the interests of the employer and the employee regarding the sphere of remuneration are in conflict. What is salary? How are accruals and payments made? Not every employee fully understands the meaning of such concepts. We propose to sort out these issues together.

Wages or wages

The concepts of "wages" and "wages" are completely equivalent. Both of these meanings are used in the Labor Code of the Russian Federation, without actually making any distinction between them. Guided only by the principle of euphony in certain expressions.

Initially, labor legislation differentiated concepts. Remuneration is a system of labor relations. And wages are material rewards. However, in the current edition of the Labor Code of the Russian Federation, this difference has been eliminated.

By definition, wages (wages) are material (monetary) remuneration for work, depending on the qualifications of the employee, the volume, quality and complexity of work, working conditions, including incentive payments, as well as guarantees and compensation to employees for work in difficult conditions. The concepts of "wages" and "wages" are closely related to the concept ( minimum size wages).

Payroll

Any accruals, be it salary, vacation pay, bonuses and other payments, are made on the basis of local regulations. Salary is calculated according to salaries, tariff rates, taking into account additional payments for deviations in working conditions, work at night, overtime, piece rates, payment for forced downtime due to the fault of the employer, and the like.

Additional pay is a payment for time not worked, namely: additional breaks for nursing mothers, performing community duties, and benefits related to dismissal and disability.

The remuneration of each employee must be recorded in the orders of the employer.

Procedure and terms of remuneration

The employer notifies each of his employees about the payment of wages, including the amount of wages accrued to him, its components, the amount of deductions and the amount to be received. Payment of wages is carried out either at the place of work, or by transferring funds to bank card employee. Payment terms are set collectively or individually.

Remuneration for labor is made at least twice a month directly to the employee. If the day specified for payment falls on a weekend or holiday, the payment is made on the previous working day.

Labor payment form

There are several forms of remuneration: piecework and time-based.

Piecework - wages, in which the payment is calculated from the number of units produced in a certain period, taking into account the quality of the product and the complexity of working conditions.

The types of piecework wages include:

• direct piecework - remuneration that directly depends on the number of products produced, work performed, based on fixed prices, taking into account the qualifications of the employee;
• piece-bonus - provides for the accrual of bonuses for overfulfillment of production standards;
• piece-rate-progressive - payment for manufactured products within the norms at established rates, and products exceeding the norm are paid at rates in accordance with progressive scale, however, not more than double rate;
• lump-sum - provides for an assessment of the volume of various works with an indication of the specific deadline for their execution;
• indirect piece-rate - is used to improve labor productivity in servicing equipment and workplaces. Work is paid on the basis of the product produced by the main worker.

Time-based is a form of payment in which the salary depends on the hours worked, taking into account the working conditions and qualifications of the employee.

With this form of payment, time-standardized tasks are set for the employee. There are simple time-based wages and time-bonus wages:

• simple time-based - payment for hours worked, regardless of the amount of work performed;
• time-based - bonus - payment for hours worked at a rate with a bonus for the quality of work performed.

For the material interest of employees in the implementation of plans, bonus systems are used. Remuneration (bonus) based on performance and other forms of material incentives.

Violation of the terms of payment of wages, remuneration of labor

In case of violation of the terms of payment of wages, the employer provides for liability. This is the way.

If the delay in payment is more than 15 days, the employee has the right to stop work. Until the payment of the debt. But be sure to notify the employer. It is not allowed to stop work during the period of military or state of emergency, in military and paramilitary formations, civil servants, workers whose job function is related to ensuring the life of the population, as well as serving dangerous industries.