The rules of the labor code on wages. The procedure for remuneration according to the labor code of the Russian Federation

An employee's wage is the reward for his work.. According to the legislation of our country, every employed citizen must receive wages for his activities, which cannot be less than the established minimum wage. When applying for a job, everyone should know the payroll system, and in most cases it consists of a salary and other payments. Consider the question of what is the salary of an employee according to the Labor Code of the Russian Federation.

Salary determination

First of all, it is worth noting that wages in our country are regulated by several laws, first of all, these are the Labor Code and the Constitution of the Russian Federation. That is, in our state, the payment of wages is regulated by law, which determines the terms, size and procedure for paying wages. The salary of employees can consist of several parts:

• salary;
• premiums;
• additional payments.

As for additional payments, they can be in addition to the main income, depending on the season, working conditions and other features. Usually they are not fixed in the employment contract and are paid at the initiative of the employer.

Let's return to the question of what salary means. In fact, this is a fixed payment that is due to the employee in accordance with his position and qualifications for a fully worked month, that is, a period in which there was no sick leave or time off. Or in other words, this is one of the many wage systems, because some employers pay wages depending on the hours worked or production volumes, which is called piecework wages, or at a tariff rate, which is mainly determined for one working hour.

Do not confuse two completely different concepts, namely salary and wages. That is, wages are the total amount of an employee's monthly income. It consists of salary and bonuses and other allowances. And the salary itself is only a fixed amount that the employee is guaranteed to receive based on the results of the worked billing period.

Salary differences

Despite the fact that a fixed salary is a guaranteed payment to an employee for a month worked, it significantly affects the amount of wages. That is, the employer can reduce the salary or increase it in one calendar month, for example, deduct the amount of the fine for violation of labor regulations or damage to property. And also to increase for worked overtime hours, part-time work in another position and other labor achievements.

By the way, please note that overtime pay is negotiated individually between the employee and the employer, which must be recorded in writing.

Thus, the official salary is the amount of payment that corresponds to the position occupied by employees, but does not at all mean that the salary of all employees in a similar position can be the same, if only for the reason that each may have a different amount of work time.

Conclusion

Now it’s worth summing up that the base salary is a fixed cash payment to an employee for his labor activity. Without any reason, the employer does not have the right to reduce the amount of this payment if the employee has worked the billing period in full, in accordance with his work schedule. On the other hand, the salary does not determine wages insofar as, as a rule, it consists of several parts. Although in some organizations, there is no system for encouraging employees in the form of bonuses and other cash bonuses.

Thus, when applying for a job, everyone should know what his salary is. What is an official salary is probably clear to everyone. Only besides this, you should definitely pay attention to other conditions of remuneration, because it directly depends on the amount of time worked. For example, if an employee has not fully worked for a month, then his earnings are reduced by the time when he actually did not fulfill his labor duties.

1. With what frequency and in what terms it is necessary to pay wages to employees.

2. How to determine the amount of advance due to employees.

3. In what order are insurance premiums and personal income tax calculated and paid from wages and advance payments.

“The main thing in paying employees on wages is to correctly calculate the amounts due to them.” This statement is only half true: it is important not only to correctly calculate the salary of employees, but also to pay it correctly. At the same time, the stumbling block for many is the advance payment to employees. Is it necessary to split the salary into an advance payment and a final payment, if its amount is already small? Is there an advance payment for external part-time workers? How to calculate the advance amount? We will look into these and other issues related to the payment of wages to employees in this article.

Periodicity of payment of wages

The Labor Code of the Russian Federation establishes the obligation of the employer to pay wages to employees at least every half month(Article 136 of the Labor Code of the Russian Federation). It should be noted that the Labor Code does not contain such a thing as an “advance” at all: according to its wording, this is wages for the first half of the month. And the widely used concept of “advance” came from a Soviet-era document, Decree of the Council of Ministers of the USSR dated May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month,” which is still in force in the part that does not contradict the Labor Code of the Russian Federation. Therefore, to facilitate perception in this article, advance means wages for the first half of the month.

So, for wages, the frequency of payment is set at least every half a month. At the same time, for other payments to employees, their own deadlines are set:

• holiday pay must be paid no later than 3 days before the start of the holiday;
• The termination settlement must be paid on the day the employee leaves.

But the payment of sick leaves is just tied to the payment of wages: benefits must be paid on the next day after the assignment of benefits, set for the payment of wages. If the next day is the advance payment date, the benefits must be paid with it.

! Note: the requirement of the Labor Code to pay wages at least twice a month does not contain any exceptions and is mandatory for all employers in relation to all employees (Letter of Rostrud dated November 30, 2009 No. 3528-6-1). That is advance must be paid, including:

• if the employee is an external part-time worker;
• if the employee voluntarily wrote an application for the payment of wages once a month;
• if local regulations of the employer, employment contracts, etc. wages are paid once a month. Such a provision is void and not enforceable, as it violates the requirements of the Labor Code of the Russian Federation.
• regardless of the amount of earnings and the accepted system of remuneration.

If the employer nevertheless neglected the requirements of the Labor Code of the Russian Federation on the payment of wages to employees at least every half a month, then in the event of an inspection by the labor inspectorate, he faces liability in the form of a fine(Article 5.27 of the Code of Administrative Offenses of the Russian Federation):

• for officials - from 1,000 rubles. up to 5,000 rubles
• for individual entrepreneurs - from 1,000 rubles. up to 5,000 rubles
• for legal entities - from 30,000 rubles. up to 50,000 rubles

Terms of payment of wages

Currently, labor legislation does not contain specific terms for the payment of wages, that is, the employer has the right to establish them independently, fixing them in the internal labor regulations, the collective agreement, labor contracts with employees (Article 136 of the Labor Code of the Russian Federation). In doing so, the following must be taken into account:

• The time interval between wage payments should not exceed half a month. At the same time, payments do not have to fall within one calendar month (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example, if wages for the first half of the month are paid on the 15th, then for the second - on the 30th (31st) of the current month, if for the first on the 25th, then for the second - on the 10th of the next month, etc. . In addition, the employer can establish the frequency of payment of wages more often than once every half a month, for example, every week - this approach is acceptable, since it does not worsen the position of employees and does not contradict the requirements of the Labor Code of the Russian Federation.

• Terms of payment of wages should be indicated in the form of specific days, and not time periods (Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242). For example: 10th and 25th of every month. Such a wording as “from the 10th to the 13th and from the 25th to the 28th” is unacceptable, since in fact the requirement of the Labor Code of the Russian Federation to pay wages at least every half a month can be violated: the employee will receive a salary on the 10th, and the next payment will be on the 28th, that is, the interval between payments will exceed half a month.

• If the established payment day falls on a weekend or non-working holiday, then wages must be paid on the eve of this day (Article 136 of the Labor Code of the Russian Federation).

! Note: The employer bears (including advance payments and other payments in favor of employees): material, administrative, and in some cases even criminal.

Advance payment

The Labor Code does not contain requirements regarding the proportions (amounts) in which parts of wages should be paid. However, Decree No. 566, which was already mentioned above, provides that the amount of the advance must not be lower than the wage rate of the worker for the hours worked. Despite the fact that the specified resolution refers to the wages of workers, with respect to other workers, a similar approach can be used.

The amount of the advance payable to an employee can be calculated in one of the following ways:

• in proportion to hours worked;

• in the form of a fixed amount, for example, calculated as a percentage of salary.

Using the second option, paying an advance in a fixed amount, has one significant drawback - the likelihood that the employee will not work off the advance received. For example, in cases where an employee spent most of the month on sick leave, on leave without pay, etc., and at the same time he was paid an advance, at the end of the month, the accrued wages may not be enough to cover the advance. In this case, the employee has a problem, the retention of which for the employer is associated with certain difficulties.

The use of the first option, the payment of an advance in proportion to the hours actually worked, is more preferable, although more laborious for the accountant. In this case, the calculation of the advance payment amount is calculated based on the employee’s salary and the days actually worked by him for the first half of the month (based on the time sheet), so the probability of “transferring” the advance payment is practically excluded. In Letter No. 1557-6 dated September 8, 2006, Rostrud specialists also recommended that, when determining the amount of the advance payment, take into account the time actually worked by the employee (actual work performed).

! Note: The Labor Code obliges the employer with each payment of wages (including advance payments) notify the employee in writing(Article 136 of the Labor Code of the Russian Federation):

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

The specified information is contained in the pay slip, the form of which is approved by the employer himself, taking into account the opinion of the representative body of employees.

Ways to pay wages

Wages are paid to employees either in cash from the employer's cash desk or by bank transfer. In addition, labor legislation does not prohibit paying part of the salary (no more than 20%) in kind, for example, finished products (part 2 of article 131 of the Labor Code of the Russian Federation). In this case, the specific method of paying wages must be specified in the employment contract with the employee. Let us dwell in more detail on the monetary forms of payment of wages.

1. Payment of wages in cash

Payment of wages to employees from the cash desk is made out by the following documents:

• payment (form T-53) or payroll (form T-49);
• expenditure cash warrant (KO-2).

If the number of employees is small, then the payment of wages to each employee can be drawn up by a separate cash receipt. However, with a large staff, it is more convenient to draw up a settlement (settlement and payment) statement for all employees and make one expense note for the entire amount paid according to the statement.

1. Transfer of salary to a bank card

The conditions for the payment of wages in a non-cash form must be spelled out in a collective agreement or an employment contract with an employee. For the convenience of transferring wages, many employers enter into appropriate agreements with banks for the issuance and maintenance of salary cards for employees. This allows you to transfer the entire amount of wages in one payment order with a register attached, which specifies the amounts to be credited to the card account of each employee.

! Note: it is possible to transfer wages in non-cash form only with the consent of the employee and only according to the details specified in his application. In addition, the employer cannot “tie” his employees to a specific bank: labor legislation gives the employee the right to change the bank at any time to which his salary should be transferred. In this case, it is enough for the employee to notify the employer in writing about the change in payment details for the payment of wages no later than five working days before the day of payment of wages (Article 136 of the Labor Code of the Russian Federation).

The procedure for calculating and paying personal income tax and insurance premiums from wages

We found out that wages to employees should be paid at least twice a month. In this regard, many people have a question: is it necessary to charge insurance premiums and personal income tax from an advance? Let's figure it out. According to the legislation, insurance premiums must be accrued based on the results of the month for which wages are accrued (clause 3, article 15 of Federal Law No. 212-FZ). As for personal income tax, in accordance with the Tax Code, the date of receipt of income in the form of wages is recognized as the last day of the month for which income for the performed labor duties is accrued (clause 2 of article 223 of the Tax Code of the Russian Federation). Thus, no insurance premiums or personal income tax should be charged from the advance.

The terms for paying insurance premiums from wages for all employers are the same and do not depend on the date of payment of wages. At present, contributions to off-budget funds must be paid before the 15th day of the month following the month of payroll (clause 5, article 15 of Law No. 212-FZ). The exception is insurance contributions to the FSS of the Russian Federation against accidents and occupational diseases - they must be paid on the day set for receiving funds from the bank to pay salaries for the past month (clause 4, article 22 of Law No. 125-FZ).

Unlike insurance premiums, the deadline for paying personal income tax depends on the date and method of payment of wages:

Payroll Accounting

In accounting, payroll, as well as personal income tax and insurance premiums, is reflected on the last day of the month worked. This generates the following entries:

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Normative base

1. Labor Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Federal Law No. 212-FZ dated July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”
4. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On Approval of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for its Application”
5. Decree of the Council of Ministers of the USSR of May 23, 1957 No. 566 “On the procedure for paying wages to workers for the first half of the month”
6. Rostrud Letter No. 3528-6-1 dated November 30, 2009
7. Letter of the Ministry of Labor of Russia dated November 28, 2013 No. 14-2-242

How to get acquainted with the official texts of these documents, find out in the section

The salary is very meaningful section of the labor legislation of the Russian Federation. The work of each worker should be rewarded by the issuance of wages. Realization of the right of a citizen to a decent wage ensures a high level of interaction between the employer and the employee.

Salary is periodic payment, due to employees of public and private organizations for a certain period of work done. When establishing the volume of wages, the head of the enterprise must monitor the level of the subsistence minimum. In other words, it is forbidden to set a salary that is lower than the minimum wage.

minimum wage - minimum wage, which is due to a working citizen. In each subject of the country, depending on economic and social indicators, the subsistence minimum has its own marks.

An employee's salary includes 3 fundamental elements:

1. fixed part. In another way, it is called salary. This is the main part of the payment, which is predetermined in the employment agreement.
2. Additional payments. They can be set depending on the type of activity. For example, an enterprise engaged in oil production activities in the Far North can establish a bonus for employees. Part of the additional payment may be in the range of 15-100% of the total salary.
3. Prizes. The bonus payment is not included in the mandatory part of the salary. The head of the enterprise may, at his own discretion, establish bonuses for certain categories of employees who have brought maximum benefit to the company. However, according to the terms of the Labor Code, an employee who was unreasonably excluded from the list of persons who were entitled to an additional payment may appeal this decision to the labor inspectorate.

Most private companies have recently been actively switching to a tariff wage rate. What does this mean? The tariff rate is the amount that is set depending on the actual period of time worked. It is usually expressed in units. The point is that the employee will receive that part of the salary that is commensurate with the total volume of units of the rate.

In turn, each employee, depending on his professional skills and work experience, is given a certain number of units. But at the same time, the amount of payment at the tariff rate should not be lower than the minimum wage.

The legislative basis of the wage system is the Constitution of the Russian Federation. The supreme legal act states that every person should receive remuneration for the work performed by him. At the same time, discrimination is prohibited. A citizen of the Russian Federation, from whatever nationality he may be, has the right to receive a salary on a general basis.

A more detailed acquaintance with the conditions for calculating wages, as well as the system of remuneration, are set out in the Labor Code of the Russian Federation.

So, in the Labor Code of the Russian Federation are fixed the following rules regarding wages:

1. Information about the establishment of the minimum wage. In particular, the peculiarity of establishing the minimum value in certain regions, as well as the factors affecting the salary in a particular region, are indicated.
2. Procedure for issuing wages. In Art. 136 of the Labor Code of the Russian Federation establishes rules that determine the place of issuance of remuneration, as well as liability for violation of payment terms.
3. Circumstances related to deductions from wages.
4. Setting the average wage.
5. Features of remuneration of the deceased citizen.

An orderly wage system can be set out in a collective agreement. The legislator establishes that the terms of the collective agreement should not contradict the requirements of the Constitution and the Labor Code of the Russian Federation. Hence, the entire settlement system and the principle of calculating wages should be based on the rules of labor legislation.

The procedure for remuneration is a list of the employer's primary actions aimed at informing employees about all the points of accrual and deduction of wages.

The procedure is set out in Art. 136 of the Labor Code of the Russian Federation, which determines exactly where the employee can receive his remuneration, as well as the system of deductions.

According to Art. 136 of the Labor Code of the Russian Federation, remuneration must be paid to an employee in the organization (institution) in which he worked for the last reporting period. However, in a special application, a citizen can ask the management to have his payment tied to a bank account.

Each employee has the right to receive payment at least 2 times in one month. This rule should be established in the collective agreement.

According to the regulations of the current labor legislation, each employer has the right to choose his own remuneration system, which is the most effective for his organization. The chosen form of payment of remuneration to employees, as well as the terms of the tariff rate, salary and other points of remuneration are entered into the collective agreement in advance.

Today, as the main forms of gratitude for the labor achievements of employees, time or piecework system.

Time- the name itself suggests that the period of time worked by the employee is taken into account as a fundamental factor in the calculation. Also, the amount of payment is affected by the size of the tariff rate.

The unit of the tariff rate is taken into account at each enterprise in its own way. Some organizations set an hourly rate, according to which the employee receives remuneration commensurate with the hours worked. Typically, this rate is used in educational institutions.

Time payment method has its subspecies. In particular, it is divided into: simple and premium.

simple-time-based involves remuneration according to the system of adding hours worked, taking into account the category of each employee.

Time-bonus payment involves adding to the amount of hours worked and the amount of the bonus.

The terms of payment may be piecework. This is allowed by the Labor Code of the Russian Federation. Usually the piecework form is established at the private enterprises which are letting out various type of production. It is more profitable for management to pay employees on a piece-rate system, since this way they are not obliged to pay wages under any circumstances.

Basic piecework systems:

1. Straight. The employee receives a salary based on the volume of products produced or sold.
2. progressive. In this case, an employee who has produced or sold a product in excess of the norm receives payment for additional work.
3. Indirect. It is usually used in relation to a secondary team (for example, movers, order pickers). The bottom line is that the loader is paid a salary depending on the volume of products released by his enterprise.

This video addresses the issue of working at night in accordance with the Labor Code of the Russian Federation.

The employment contract is agreement between two parties(employee and employer), according to which the employer hires a citizen and undertakes to observe all his labor rights and ensure proper working conditions. The employee, in turn, agrees to the performance of all duties within the framework of his labor activity, as well as compliance with other obligations stipulated in the agreement.

The presence of an employment contract allows you to set out in advance in writing a model of future relationships between the organization and the employee.

The citizen begins to draw up an agreement after the preliminary procedures associated with the interview.

The application process can be broken down into two stages:

1. Paper preparation.
2. Direct signing of the contract.

In order for the agreement to be drawn up correctly, from the point of view of labor law, the applicant (future employee) must collect the next package:

1. Employment history.
2. Identity document.
3. Medical policy.
4. A document certifying military service.

The finished package of papers is transferred to the head of the enterprise, who must check the completeness of the certificates.

Given the importance of the information contained in the employment agreement, the legislator has established certain rules for concluding an agreement. Thus, the agreement must be drawn up in two copies. So, both the employee and the employer will be able, if necessary, to familiarize themselves with the details of the agreement and identify certain shortcomings.

The next condition, which in its importance can be brought to the fore, is the information that must be set out in the agreement. So, according to the Labor Code of the Russian Federation, The contract must contain information:

1. About terms of the agreement. The contract can be open-ended or executed for a fixed period.
2. Methods of remuneration, as well as the amount of salary that the employee will receive.
3. Basic rights and obligations assigned to the parties.
4. Information about the beginning of labor activity.
5. The personal information of the employee, as well as the qualifications that will be initially assigned to him.
6. Features of working conditions at a particular enterprise or institution.
7. The frequency of remuneration, as well as the specific terms during which accruals will be made.
8. The number and duration of vacations.

The contract comes into force from the day when the employee and his employer officially sign on the title form and thereby certify their agreement with all the terms of the agreement.

Innovations for 2018

In 2018, the minimum wage may be 11,163 rubles per month. Also actively discussed is the idea of ​​establishing an obligation for employers, so that the latter are required to index wages at least once a year.

According to the already prepared draft, each employer must index the remuneration of employees in proportion to the level of inflation.

Everything about wages in the Labor Code of the Russian Federation is presented in this news release.

Chapter 21

Article 133. Establishment of the minimum wage

The minimum wage is established simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence minimum for an able-bodied person.

The monthly salary of an employee who has worked the norm of working hours during this period and fulfilled labor norms (labor duties) cannot be lower than the minimum wage established by federal law.

When remuneration is based on the tariff system, the size of the tariff rate (salary) of the first category of the unified tariff scale cannot be lower than the minimum wage.

The amount of the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions that deviate from normal, for work in special climatic conditions and in territories exposed to radioactive contamination, other compensation and social payments.

The procedure for calculating the subsistence minimum and its value are established by federal law.

For the subsistence minimum, see the certificate

Article 134

Ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with the growth of consumer prices for goods and services. In organizations financed from the relevant budgets, wage indexation is carried out in the manner prescribed by laws and other regulatory legal acts, and in other organizations - in the manner established by the collective agreement, agreements or local regulatory act of the organization.

Article 135. Establishment of wages

Wage systems, tariff rates, salaries, various types of payments are established:

Employees of organizations financed from the budget - by relevant laws and other regulatory legal acts;

Employees of organizations with mixed financing (budget financing and business income) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;

Employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.

The system of remuneration and incentives for work, including an increase in pay for work at night, weekends and non-working holidays, overtime work and in other cases, is established by the employer, taking into account the opinion of the elected trade union body of this organization.

The terms of remuneration determined by an employment contract cannot be worsened in comparison with those established by this Code, laws, other regulatory legal acts, a collective agreement, agreements.

The terms of remuneration determined by the collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by this Code, laws and other regulatory legal acts.

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

When paying wages, the employer is obliged to notify each employee in writing of the components of wages due to him for the relevant period, the amount and grounds for the deductions made, as well as the total amount of money to be paid.

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

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

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

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

Article 137. Limitation of deductions from wages

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

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

To compensate for the unworked advance payment issued to the employee on account of wages;

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

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

Upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds specified in paragraphs 1, 2, subparagraph "a" of paragraph 3 and paragraph 4 of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.

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

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

If the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155) or simple (part three of Article 157);

If the salary was overpaid to the employee in connection with his illegal actions established by the court.

Article 138. Limitation of the amount of deductions from wages

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

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

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

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

Article 139. Calculation of the average wage

For all cases of determining the size of the average wage provided for by this Code, a single procedure for its calculation is established.

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

In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 months preceding the moment of payment.

The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (average monthly number of calendar days).

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

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

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

Article 140

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

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

Article 141

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

Article 142

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

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

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

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

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

In organizations related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).

Article 143. Tariff system of remuneration

The tariff system of remuneration includes: tariff rates (salaries), tariff scale, tariff coefficients.

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

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

See the Certificate of Changes to the Unified Tariff and Qualification Directory of Works and Occupations of Workers

For the approval of the Qualification Handbook for the positions of managers, specialists and other employees, see Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37

The tariff system for remuneration of employees of organizations financed from the budgets of all levels is established on the basis of a unified tariff scale for remuneration of employees in the public sector, approved in the manner established by federal law, and which is a guarantee for the remuneration of employees in the public sector. The tariff system of remuneration of labor of employees of other organizations may be determined by collective agreements, agreements, taking into account unified tariff and qualification reference books and state guarantees for remuneration.

Article 144. Stimulating payments

The employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems may also be established by a collective agreement.

The procedure and conditions for the application of incentive and compensation payments (surcharges, allowances, bonuses, and others) in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation, by the state authorities of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.

Article 145

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

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

Article 146. Remuneration for work in special conditions

The remuneration of labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions, is made at an increased rate.

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

Article 147

The remuneration of labor of workers employed in heavy work, work with harmful and (or) dangerous and other special working conditions, is established at an increased rate in comparison with the tariff rates (salaries) established for various types of work with normal working conditions, but not lower than established by laws and other regulatory legal acts.

The list of hard work, work with harmful and (or) dangerous and other special working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. An increase in wages on the specified grounds is carried out based on the results of attestation of workplaces.

Specific amounts of increased wages are established by the employer, taking into account the opinion of the representative body of employees or by a collective agreement, labor contract.

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

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

Article 149

When performing work in working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, weekends and non-working holidays, etc.), the employee is paid the appropriate additional payments provided for by the collective agreement, labor contract. The amount of additional payments cannot be lower than those established by laws and other regulatory legal acts.

Article 150

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

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

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

Article 151

An employee who performs for the same employer, along with his main job, stipulated by an employment contract, additional work in another profession (position) or performs the duties of a temporarily absent employee without being released from his main job, is paid an additional payment for combining professions (positions) or performing duties of a temporarily absent employee.

The amounts of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee are established by agreement of the parties to the employment contract.

Article 152. Remuneration for work outside the normal working hours

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

Part-time work outside the normal working hours is paid based on hours worked or output.

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

Work on weekends and non-working holidays is paid at least twice:

Pieceworkers - not less than double piecework rates;

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

For employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in an amount of at least a double hourly or daily rate in excess of the salary, if the work produced in excess of the monthly norm.

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

Remuneration of work on weekends and non-working holidays for creative workers of cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion Russian tripartite commission for the regulation of social and labor relations, may be determined on the basis of an employment contract, a collective agreement or a local regulatory act of the organization.

Article 154. Payment for work at night

Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by laws and other regulatory legal acts.

The specific size of the increase is established by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the labor contract.

Article 155

In case of non-fulfillment of labor standards (official duties) due to the fault of the employer, payment is made for the time actually worked or work performed, but not lower than the average salary of an employee calculated for the same period of time or for work performed.

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

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

Article 156

Marriage through no fault of the employee is paid on a par with good products. Full marriage due to the fault of the employee is not subject to payment.

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

Article 157. Payment for idle time

Downtime (Article 74) due to the fault of the employer, if the employee warned the employer in writing about the beginning of the downtime, is paid in the amount of at least two-thirds of the employee's average wage.

Downtime for reasons beyond the control of the employer and employee, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

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

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

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

The procedure for remuneration to an employee according to the Labor Code of the Russian Federation

Remuneration according to the Labor Code of the Russian Federation produced in 3 stages. Before considering the payment procedure, it is necessary to clarify which payments are included in the remuneration of employees.

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

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

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

Dependence on the qualifications of the worker and the characteristics of the work, such as: complexity, conditions of performance, quality and quantity

Determination of the Armed Forces of the Russian Federation of September 16, 2015 No. 304-KG15-5008

Existence within an employment relationship

The accrual is carried out for the performance of the official function

Decree of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013

Automatic payouts

The dependence established by the employer on the length of service of the employee, the presence of penalties or their absence, conscientiousness in the performance of official duties

Definition of the Supreme Court of 04.07.2016 No. 310-KG16-8285

Established by the employer dependence on the labor contribution of the employee

Definition of the Supreme Court of June 28, 2016 No. 304-KG16-6749

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

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

The procedure for paying salaries to employees

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

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

1. Earnings are calculated.

Pay cut

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

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

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

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

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

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

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

Remuneration according to the labor code of the Russian Federation

A fairly extensive definition of all the nuances of remuneration under the Labor Code of the Russian Federation allows you to fairly accurately regulate the relationship between the employer and the employee in terms of remuneration payments. This law contains absolutely all possible extensions of the employment contract regarding the determination of the size and calculation of both wages and all kinds of bonuses or bonuses. However, it also limits certain opportunities, thus protecting the employees of the organization. But first things first.

pay labor code

To begin with, it should be said that the main nuances regarding wages are contained in the Labor Code of the Russian Federation, more specifically, Article 135. First of all, it states that any employee has every right to receive remuneration payments for his work.

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

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

Now we should define more specifically what is meant by this familiar concept. What is the opinion of the labor code on this matter. And what are the dependencies?

TC salary

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

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

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

Employment contract

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

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

From this we can conclude that the amount of salary (tariff rates, salary, etc.), various kinds of additional payments and allowances, incentive payments must necessarily be described in the employment contract of each employee who carries out work activities in this organization. Also, all this is supported by the drafting of a collective agreement / agreement / local-normative act.

Payment Forms

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

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

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

Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment of wages

New edition Art. 136 Labor Code of the Russian Federation

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

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

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

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

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

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

Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit organization to which the wages are to be transferred by notifying the employer in writing of the change in the details for the transfer of wages no later than five working days before the day of payment of wages.

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

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

Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.

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

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

To answer this question, it is important to understand what recycling is.

Work: what is the norm by the hour

According to labor law, for each employee, the duration of the working time must be established, during which he is obliged to fulfill the duties assigned to him. The generally accepted norm is considered to be a 40-hour week. For certain categories of workers, it is even less. However, there are situations in which an employee may stay late at work. We are talking about the irregularity of the working day (fixed in the employment contract) and overtime work, which requires payment for processing. Delay at the workplace due to unfulfilled duties assigned to the employee on time is not considered processing. An offer of paid overtime can only come from an employer.

Processing (aka overtime)

If the representative of the employer takes the initiative to involve the employee in performing work outside the established time period for work, he involves him in overtime work at the end of the worked - day or night - shifts. Overtime will also be considered work less than 8 hours a day for workers who work on and it exceeds the norm established for them. As a rule, processing is of a non-permanent nature, in particular, it is applicable during the period of supply of materials, reporting. Practice, including judicial practice, shows that processing cannot be planned in advance, this is a kind of forced measure. Enforcement of the decision may require the consent of the employee in writing. No representative of the employer may contain provisions that, in the event of appropriate circumstances, the employee is obliged to consent to overtime work.

What processing time is possible?

Since processing involves additional labor costs, it must be controlled, officially recorded and paid for accordingly. The employer should ensure accurate records of working hours for each employee. A unified form of accounting is a time sheet in which an alphabetic (“C”) or numeric (“04”) code is entered indicating the processed time up to minutes. Fixing the duration of work in excess of the norm is necessary in order to avoid a 4-hour excess for two days and a 120-hour excess for a year. These rules also apply to contributors. For car drivers who are subject to summary records of working hours, scheduled work + overtime work cannot be more than 12 hours, except in situations where it is necessary to complete the flight or wait for a shift.

Who is not eligible for overtime work?

The processing of working time, for which it is obligatory, cannot concern a number of employees. No one has the right to involve in the processing of persons who have not reached the age of majority, pregnant women. Women who are dependent on children under the age of three, disabled people can work overtime with written consent and in the absence of contraindications for health reasons (if there is a corresponding medical opinion). Their familiarization with the possibility of refusal must be recorded against signature. Similar guarantees apply to a parent who is raising children under the age of five without his soulmate, employees with disabled children and those who care for sick members of their families with a medical certificate.

Under what circumstances is it necessary to obtain written consent for processing from an employee?

Payment for processing under the Labor Code of the Russian Federation must be made with the mandatory consent of the employee if:

For technical reasons, there was a delay in production, the employee did not complete or did not complete the work on time within the working hours, and the stoppage may threaten the life and health of people, lead to damage or destruction of property;
- there are malfunctions in mechanisms, structures, the lack of repair in which can cause a stop in the work process for many workers;
- the replacement employee did not show up for work, and the process stoppage is unacceptable; at the same time, the employer must take all necessary measures to replace the employee.

These circumstances do not oblige the employee to agree to processing (he may refuse). Refusal should not be regarded as a violation of discipline at work.

When does an employer not require consent?

Payment for processing will be made without a written consent to the implementation of overtime work when:

The need to carry out work to prevent a catastrophe, accident at work or eliminate their consequences;
- the need to carry out work aimed at eliminating accidents in centralized systems of gas, heat, hot and cold water supply, sanitation, communications, lighting, transport;
- the need to carry out work in cases that endanger the lives of the population (military or state of emergency, natural disasters).

Under these circumstances, the employee's refusal is unacceptable.

Penalties

The lack of appropriate consent to perform overtime work, as well as failure to keep track of processing time, may result in an administrative penalty (fine, suspension of the organization's activities):
- for officials - 1000-5000 rubles;
- for legal entities - 30,000-50,000 rubles. or suspension of the organization's activities for up to 90 days.

Documentation of processing

Hourly processing, wages for it must be properly executed. Sometimes it may be necessary to write a report to the manager, which should indicate the circumstances of the incident and the need to involve one or another employee in overtime work. Then you should notify the employee about the need for processing by sending him a written notice or familiarizing yourself with the report against signature, if necessary, obtain consent, then issue an order to pay for processing. There is no unified form of such an administrative document. It can be drawn up arbitrarily with the obligatory content of the reasons for processing, who and for how long should be involved in the work. The order is issued for each case of processing. It cannot be prepared in advance for a certain period with an indication of the employees.

Labor law states that the employer should be properly compensated for hours of work in excess of the norm. We are talking about both overtime work and work on weekends, holidays, at night. The answer to the question: “How are overtime paid according to the Labor Code of Russia?” - lies in article 152 of the document on labor law, which speaks of the need for the employer to provide for the first two hours of work one and a half, for the next hours - double pay. Higher coefficients are also possible if this is reflected in the local regulatory framework of the enterprise, collective or labor contracts. Also, the time worked can be replaced by rest equal to or exceeding the hours of processing. The choice of one or another method of compensation is the prerogative of the employee, not the employer.

In practice, you can often encounter a number of questions about how overtime is paid, which are not explained by the Labor Code, relating, for example, to situations where overtime falls on weekends and holidays or at night. So, in the case of processing that falls at night, must be paid (at least 20%) and separately for overtime work. Overtime on a weekend or holiday will only count as work on a weekend or holiday with corresponding double pay. Payment for overtime with a shift schedule is calculated based on the excess of the norm of working hours for the accounting period. Everywhere it is calculated differently, however, judicial practice determines the approach in which the first 2 hours of the total number of overtime hours in the accounting period should be paid in one and a half, all the rest - in double size. Initially, the employer should document the procedure for paying for overtime, that is, what base for the application of multiplying factors will be taken into account (bare salary (tariff rate) or salary + allowances). To pay for overtime, it is better to prepare a detailed accounting statement-calculation. In case of overworking hours in excess of the maximum allowable rate, the employee must receive compensation in full.