What is the difference between a tariff rate and a salary? Salary - what is it? What does an employee's salary include?

When applying for a job, the applicant may be offered a large number of payroll calculation schemes. What is a salary and what types of remuneration still exist? What parts does the salary consist of, what are its main pros and cons?

Payment types

Not all employers can clearly explain what exactly an employee’s salary will consist of. Of course, it may seem that it makes no difference what the salary consists of. The more you get, the better. But in some cases it will be useful to know what affects the amount of income.

In fact, there are not many types of remuneration:

1. Tariff. This type can be divided into piecework and time-based payment. The piecework form will help to objectively assess the labor factor by establishing production norms, for example. There are various calculation schemes based on factors and functionality. Moreover, the salary may depend on the performance of not only one employee, but also the entire team. The time-based form takes into account the employee’s qualifications and the time spent on work.
2. Tariff free.
3. Mixed.

The latter types of payment do not imply clear indicators, but the employee’s participation in the production process is assessed in terms of performance.

Regardless of what type of payment is used by the employer, the calculation scheme should be as clear and transparent as possible.

Salary and its application

Salary is considered the most frequently used option related to the tariff type of payment. What is the fixed part of the salary, which is paid when the month is fully worked (without sick leave, vacations, etc.), that is, it is a fixed part of the earnings, accrued even if the results of labor are zero. The salary amount is constant and is specified in the employment contract upon employment. If any changes are proposed, an additional agreement is signed with the employee.

Where can you most often find the flashing part? Firstly, in the public sector. This includes teachers, health workers, military personnel, and civil servants. In this case, the salary is very convenient and as transparent as possible. For even greater convenience, organizations develop a staffing table that shows the difference in payments depending on qualifications and profession. Secondly, in the field of sales. Salary and various allowances and bonuses are common here. This type of salary is usually called a fixed figure in an employment contract. It is indicated without taking into account compensation, allowances and incentive payments. It turns out that the seller, in addition to the salary, can receive a percentage of sales and a bonus for fulfilling or exceeding the plan.

It should also be remembered that the salary is an amount that is indicated without deduction of tax deductions.

Compound

Regardless of the area in which the salary is applied, its composition includes only the amount specified in the employment contract. If we compare payments from different time periods, then, for example, salaries in 2013 should not have been less than the subsistence level, but now this is permissible, but on the condition that the final salary will be higher. This is why they pay extra compensation and allowances. In the case of public sector employees, length of service, qualifications, place of work, etc. are taken into account.

If an employee was sick or on vacation, the salary is not paid in full, but based on the time worked.

Difference from bet

For ordinary people, there is no difference between what a salary and a rate are. But the rate is understood as the full salary without deduction of taxes, but with coefficients, allowances and bonuses already applied. The rate is much closer to the employee’s actual final earnings.

But if we are talking about the tariff rate, then what is the salary in this case? This is a synonym. In principle, there is nothing complicated, but you shouldn’t confuse salary and rate, because the difference in the amounts is quite significant.

The right to decent work and to receive a salary not lower than the minimum established by law is enshrined in the provisions of Article 37 of the Constitution of the Russian Federation, and is fundamental - both for citizens of Russia and for foreigners and stateless persons working on Russian territory. However, the Constitution does not contain direct mechanisms for legal regulation of the issues it considers. Therefore, if you want to find out whether the salary can be less than the minimum wage in 2018, you should first familiarize yourself with the provisions of the following regulatory documents and acts:

• Art. 2 Labor Code of the Russian Federation. Its provisions secure the right of every worker to receive a salary in accordance with the established minimum wage.
• Art. 130 Labor Code of the Russian Federation.

What is the minimum salary for an employee working for a private entrepreneur in 2018?

Attention

IP. In 2019 the amount will be 29,354 rubles, and in 2020 – 32,448 rubles. The amount of contributions for health insurance in 2018 is 5,840 rubles.

- regardless of annual income

Info

Individual entrepreneur, in 2019 – 6884 rubles, and in 2020 – 8426 rubles. So, the amount of mandatory insurance contributions for individual entrepreneurs in 2018-2020 does not directly depend on the established minimum wage. Changes for individual entrepreneurs in 2018: tax and more Having brought the salary in line with the federal minimum wage, do not forget about the regional one. If in the constituent entity of the Russian Federation in which the employer operates, a special agreement has established the size of the regional minimum wage, then the salary of employees should not be less than this size (st.

133.1 Labor Code of the Russian Federation). True, if the employer does not want to join this agreement, then he has the right to issue a written refusal to join.

Online magazine for accountants

The size of the minimum wage in Russia since 2018 is discussed in the video. The size of the minimum wage and insurance premiums for individual entrepreneurs in 2018 Vorkuta, Inta, Pechora and Usinsk with their subordinate territories, Izhemsky district, Ust-Tsilemsky district 7,800 (for state employees) 7,800 (for state employees) 7,800 (for state employees) 7,800 ( for public sector employees) Can the salary be less than the minimum wage in 2018? In addition, according to the same norm, a manager can be held accountable at the same time (Part 3 of Art.
2.1 Attention In case of repeated commission of the same violation, Part 7 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, in which the fines are higher. Criminal liability is also provided for entrepreneurs and managers if (Part.
2 tbsp. 145.1 of the Criminal Code of the Russian Federation) Minimum wage 2018 From January 1, 2018 to July 1, 2018, the minimum wage did not increase, therefore the amount of benefits remained at the same level.

What is the minimum wage for individual entrepreneurs in 2018

It should be remembered that administrative proceedings can be initiated directly based on an employee’s complaint. An employee can complain about low wages to the following authorities:

• Trade union organization.

  Organizations providing labor protection for employees have the right to evaluate the activities of employers and their compliance with labor legislation.

• Prosecutor's office. Employees of the prosecutor's office primarily receive complaints about the actions of government bodies.

  Therefore, it is most logical to complain about violations of labor legislation by state and municipal organizations to the prosecutor's office.

• Executive body in the field of labor legislation. The employee has the right to file a complaint with the state labor inspectorate.
• Judicial authorities.

Minimum salary and insurance premiums for individual entrepreneurs in 2018

What to do if a person receives a salary that does not meet the requirements of labor legislation? The accounting department of the enterprise is obliged to adjust his salary upward. In the regions of the Far North, there are increased coefficients that affect the minimum income level of employees. Minimum wage and benefits The following payments depend on the size of the minimum wage:

• calculation of sick leave;
• Payments to women for pregnancy and childbirth;
• funds that are provided to mothers caring for a baby under 1.5 years old.

Accounting uses the minimum wage when calculating payments in the following cases:

• if the employee worked for less than 6 months;
• the employee violated sick leave;
• the person had no salary;

Changes from January 1, 2018: overview for personnel officers, accountants, directors and individual entrepreneurs

Please note that in accordance with Federal Law N 460-FZ of December 19, 2018 “ON AMENDING ARTICLE 1 OF THE FEDERAL LAW “ON THE MINIMUM WAGE”, from July 1, 2018, the minimum wage will be 7,800 rubles. The employee's salary must be no less than the minimum wage. Here we are talking about the accrued amount for a fully worked month. It may consist of several parts: salary, bonuses, additional payments, compensations, etc. The total amount of these charges must be no less than the minimum wage.

The employer, as a tax agent, withholds personal income tax from the accrued salary amount. Therefore, the amount actually paid to the employee may be less than the minimum wage.

The minimum wage (minimum wage) in 2018 is subject to mandatory and regular indexation.

What is the minimum salary an employer should pay in 2018?

Important

The amount of contributions to compulsory pension insurance for 2018, depending on the amount of income, will be:

• RUB 26,545 - for individual entrepreneurs whose income is within 300,000 rubles. in year;
• RUB 26,545 plus 1 percent of income exceeding RUB 300,000. per year - for all other individual entrepreneurs.

In 2019 the amount will be 29,354 rubles, and in 2020 – 32,448 rubles. The amount of contributions for health insurance in 2018 is 5,840 rubles.

- regardless of the annual income of the individual entrepreneur, in 2019 – 6884 rubles, and in 2020 – 8426 rubles. *** So, the amount of mandatory insurance contributions for individual entrepreneurs in 2018-2020 does not directly depend on the established minimum wage.

It is obvious that an increase in the minimum wage in 2018 is planned, but there is no fixed recalculation date established by law. All changes are carried out in accordance with a special resolution of the Government of the Russian Federation.

For example, in 2018, the minimum wage was changed twice. The draft law for 2018 assumes that the minimum wage in Russia in 2018 will be 7,142 rubles. New wage law in 2018 The fact is that most bosses prefer to specify in the relevant acts information about the exact timing of salary payment.

It turns out that this is permitted by law, but such documents at any time must clearly comply with government decisions.

Can the salary be less than the minimum wage in 2018?

Features of using the minimum wage when calculating sick leave How to calculate the salary of an employee who has not worked for a whole month? His income will be less than the minimum wage. But this contradicts the requirements of labor legislation. To calculate sick leave payments, the accounting department uses the minimum wage in force in the region. The number of days in a leap year does not coincide with generally accepted indicators.

Regardless of the actual length of the year, experts take it to be 730 days. There are certain features regarding the calculation of maternity benefits.

In this case, you need to take into account the base amount that is subject to taxes. In 2017, payments were calculated based on the fact that the employee’s income level was RUB 755,000. Any employee must earn at least 311.97 rubles per day.

Ipc-zvezda.ru

• What is the minimum wage in Russia in 2018
• Minimum employee salary
• Can the salary be less than the minimum wage in 2018?
• About the minimum wage in Moscow and Russia in 2018
• Minimum wage
  • Minimum wage in 2018 (by region)
• Online magazine for accountants
• Additional payment to the minimum wage in 2018
• Estimated minimum wage for 2018
• New wage law in 2018
• Salary in 2018: minimum amount

What is the minimum wage in Russia in 2018? If you want to know how to solve your particular problem, contact a consultant: From July 1 of this year, the minimum wage will be 7,500 rubles. The size of the minimum wage in Russia since 2018 is discussed in the video.

How to change the salary of employees correctly? 01/18/2014

Among some employers, the practice of illegally changing the salary is common - simply by order of the director to make changes to the staffing table.

Typical situations:

The management came to the conclusion that “bare” salaries were ineffective and decided to divide the outdated salaries into two parts: constant (about 50 percent of the former salary) and an earned bonus,

The employee is hired on a probationary period, while during the probationary period he is given a small salary, and for the “after probationary” period - a large salary,

Management increases salaries for the best employees,

The law requires...

In all cases, before changing the salary, you must carefully read Art. Art. 57, 72, 22, 132 of the Labor Code of the Russian Federation:

“Article 57. Contents of the employment contract

The following conditions are mandatory for inclusion in an employment contract:

terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments);

“Article 72. Changes in the terms of the employment contract determined by the parties

Changing the terms of an employment contract determined by the parties... is permitted only by agreement of the parties to the employment contract, except for the cases provided for by this Code. An agreement to change the terms of an employment contract determined by the parties is concluded in writing.”

“Article 22. Basic rights and obligations of the employer

The employer is obliged:

... provide workers with equal pay for work of equal value..."

“Article 132. Payment based on work

The salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended, and is not limited to a maximum amount.

Any kind of discrimination in establishing or changing wage conditions is prohibited.”

Only by the will of both parties

Thus, “the conditions of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments)" are mandatory conditions of the employment contract. The employer does not have the right to change them unilaterally (Article 72 of the Labor Code of the Russian Federation), and it is also unacceptable for management to arbitrarily divide a large salary into a small one and a bonus. The employer does not have the right to unilaterally increase the salary. If the employer wants to change the terms of payment for the employee, then he must invite the employee to sign an agreement to change the terms of the employment contract determined by the parties.

The value of labor

However, it should be borne in mind that if you write in such an agreement that the salary has simply decreased or simply increased to such and such an amount, it is not a fact that such an agreement will be recognized as legal in the event of an inspection by the State Tax Inspectorate.

When changing the salary amount, you must take into account the provisions of Art. 22 and art. 132 Labor Code of the Russian Federation.

Those. , for example, the cashier performed 10 job responsibilities specified in his employment contract and job description. For this he received a salary (conditionally) of 10 thousand rubles.

If you conclude an agreement with him that his salary will decrease and become 8 thousand rubles, then such an agreement is unlikely to be legal. After all, it will violate Art. 22 of the Labor Code of the Russian Federation on equal pay for work of equal value. Look, the number of responsibilities has not changed, the same 10 responsibilities, the volume has not changed as before. This means that labor remains the same “value”, the worker’s qualifications have not changed (Article 132 of the Labor Code of the Russian Federation). Only earlier the worker received 10 thousand rubles for this work, and now 8 thousand rubles for it. Those. Art. 22 is broken.

What should have been done to make it legal? It was necessary to write in the agreement to the contract that the number of the employee’s duties has decreased (the value and quantity of labor then decreases), therefore the salary is reduced. Or you can reduce the scope of responsibilities and set working hours to part-time.

If the salary increases (not due to inflation, indexation, but due to increased work), they do the same. In the agreement to the contract it is written that the employee has more responsibilities (the value, quantity and quality of work then increases), and the salary increases. If you simply increase the salary without increasing the scope of the employee’s duties, then the question will arise: were they not paid extra before, since they paid less for the same work? What if an employee goes to court or the State Labor Inspectorate with such a question? Employers don't need this, so you should show a little diligence in the little things.

Salary increase after testing

As for employees who have successfully passed the test, due to their success it is also not recommended that they receive a salary increase just like that. After all, according to the employment contract and job description, the employee probably continues to perform the same amount of work of the same quality. If the parties wish, the experienced employee and the employer can sign an agreement to the employment contract stating that the employee is assigned several new responsibilities and his salary is increased. Some employers also use an option: for the duration of the test, the employee is hired part-time, and after successfully passing the test, by agreement of the parties, the employee begins to work full-time. Accordingly, the salary increases proportionally. In this case, the amount of labor increases.

Salary increase for selected

In some companies, salaries are increased for selected people because they are relatives of the director or employees of the workforce. At the same time, the following mistakes are often made. Two cashiers work in two cash registers of the company. They have the same responsibilities according to the employment contract and job description, the same working hours, the same job title according to the staffing table and, as a rule, the same qualifications. That is, according to the documentation, they perform the same work. Therefore, it would be illegal to increase the salary of only one of them. Both need to be promoted at once. If there is a need to single out one of them, then it is worth adding or changing the list of his responsibilities in comparison with another employee and renaming the position (GIT has complaints if different “sets” of responsibilities are established for the same position).

Do not forget to familiarize the employee with the signature of the changes made to the job description and reflect the reforms in the staffing table.

The salary amount must be indicated in the staffing table. When changing salaries, it is necessary to issue an order to amend the staffing table or approve a new one.

To subscribers of the magazine " HR practitioner" available:

• APPROVAL OF NEW STAFF SCHEDULE AND ITS CONSEQUENCES
• CHANGES IN THE STAFF SCHEDULE

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

What it is

Salary is called permanent part of salary, the amount of which does not change if the employee did not miss a single day of work in a month, was not absent due to illness, was not on vacation or did not take time off.

This amount is transferred to the 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 it is necessary to make adjustments regarding salary, additional agreements are drawn up and signed by both parties.

Enterprise managers may well confuse and confuse the working staff, not finding differences in salary and rate. Both options are undoubtedly relate to wages.

But this issue should be understood regarding the influence of these two indicators on the amount of income. Bonuses may be added to the salary for additional work tasks performed. The employer is required to know the terms regarding remuneration.

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

In the first case, the result of work activity is assessed according to the production norm, at which it is possible to objectively evaluate labor indicators, by establishing, for example, production norms. In the time-based type, wages are calculated in accordance with the qualifications of the official and the time spent performing the work.

For both cases, different systems for calculating personnel salaries are adopted, according to the characteristics and factors that are important for production efficiency. Therefore, the amount of wages has direct dependence with the results of labor activity of both one work unit and the entire team.

Mixed and non-tariff types of salaries do not include certain information, as well as the results of employees’ work. They analyze cooperation, provided for the purpose of carrying out the production process, according to the results produced.

The procedure for calculating wages is always most convenient if it is simple and clear. Each head of an organization strives for maximum results of his own activities, so he must be able to competently compare the time and effort expended with the amount of reimbursable financial resources in the form of wages.

Salary Scheme

A salary scheme is a form of regulation of employee remuneration in relation to the value of certain coefficients of the organization’s work process and its size.

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

At the moment only municipal and state companies use the salary schedule for payroll calculation. Other organizations use staffing tables.

Calculation procedure

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

• income tax is deducted from the employee’s funds, 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;
• an employee may be required to pay child support or other payments in accordance with writs of execution;
• employees' wages consist of additional allowances, coefficients, bonuses, compensations and other payments.

Calculation simple monthly salary working personnel are produced according to the formula:

Zm.po. = See / Melt. *Tf.

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

Hourly wage- this is the product of the employee’s hourly tariff rate by the hours he worked relative to the billing period.

Zpov. = Account *Tf.

Example: a company employee was assigned a monthly salary of 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 he 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 employee’s salary for September will be different: the amount of the established salary is divided by 22 days in the month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.

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

1. Advance and payment of labor in accordance with the results of the month. During the first two weeks, the advance portion of the assigned salary is accrued. This value is recorded in the rank system, which is a table of tariffs. To receive an advance portion 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 can be constant or dependent on the shifts actually worked, 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 basis is taken as actual time worked or the volume of work activity in periods equal to two weeks. 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.

Impact of the regional coefficient

In 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 employee’s salary, regional coefficient.

The Russian government approves in each region individual amount of additional payment to salary. 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 part, but to the actual salary, from the amount of which personal income tax has not yet been deducted.

Salary calculations in certain areas with special working conditions are made by adding to the salary all bonuses and allowances, excluding all one-time payments, namely, sick leave and financial assistance. The result of this operation is then multiplied by the regional coefficient.

An employee receiving wages very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all basic operations related to the determination of wages and its calculation.

The payslip allows you 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, it is possible to identify an error by an 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 believe that the terms salary and rate are not different from each other. But the rate is the total salary when tax deductions are not taken into account, but bonuses, coefficients and allowances are included.

In this case, the employee clearly represents his own income.

The scheme in the form of piecework and time-based wages for an employee is characterized by its pros and cons on the part of the head of the organization and the employee. TO benefits This system includes:

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

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

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

Often, wages are reduced due to a seasonal decline in successful activity. But it can, on the contrary, be increased with good labor results.

Additional information on the differences is presented in the video.

Features for the military man

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 is the same as for civilians and is equal to 13% .

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

1. The salary for the position is added to the salary according to rank.
2. They add payments related to length of service, place of service, and others.
3. Qualifying tax deductions are given to certain military personnel.

So, an employee’s salary may differ in monetary terms every month. 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 portion, will act illegally.

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

Situation: Is it necessary to take into account additional payments and allowances to an employee’s salary when checking whether his salary corresponds to the minimum wage??

Yes need.

The salary of an employee who has worked the standard amount of time for a month and fulfilled labor standards (job duties) should not be less than the minimum wage (Minimum wage ). The federal minimum wage from January 1, 2016 is 6,204 rubles. per month (Article 133 of the Labor Code of the Russian Federation, Article 1 of the Law of December 14, 2015 No. 376-FZ).

In this case, the composition of the salary (wages) includes the following elements:

• the employee's basic salary at the tariff rate (salary) - remuneration for work;

• compensation payments (for example, additional payments and allowances for work in conditions deviating from normal, etc.);

• incentive payments (bonuses and other incentive payments).

This is stated in Part 1 of Article 129 of the Labor Code of the Russian Federation.

Based on this definition of salary (wages), we can conclude that when checking the compliance of the salary (wages) of an employee with the minimum wage, it is necessary to take into account any additional payments and allowances to the salary. That is, the total amount of remuneration is taken (including remuneration for labor, all additional payments and allowances, incentive payments without exception), and this amount is compared with the minimum wage.

This position is confirmed by the Ministry of Finance of Russia in letter dated November 24, 2009 No. 03-03-06/1/768, as well as the Supreme Court of the Russian Federation in rulings dated July 23, 2010 No. 75-B10-2, dated May 21, 2010. No. 8-B10-2 and dated September 10, 2008 No. 83-G08-11.

Apply similar rules when checking whether an employee’s salary corresponds to the regional minimum salary. The Labor Code of the Russian Federation does not establish any special rules in this regard.

Attention: regional coefficients and bonuses in organizations located in the regions of the Far North and equivalent areas are not taken into account when checking the compliance of an employee’s salary with the minimum wage.

Legislation obliges employers to compensate for unfavorable factors associated with working in such areas (Articles 315, 316 and 317 of the Labor Code of the Russian Federation). Remuneration for work in the Far North and equivalent areas must be higher than remuneration for identical work performed in normal climatic conditions. Therefore, the salary of employees of organizations located in the Far North and equivalent areas should be determined in an amount not less than the minimum wage. After which the regional coefficient and a bonus for length of service must be added to it.

This approach is confirmed by judicial practice (section 1 of the review of the Supreme Court of the Russian Federation dated February 26, 2014, rulings of the Supreme Court of the Russian Federation dated October 7, 2011 No. 3-B11-31, dated June 24, 2011 No. 3-B11-16, etc. .d.).

Accordingly, other actions of the employer will be considered a violation of the rights of employees.

Situation: Is it necessary to review employee salaries if the regional minimum wage has become higher than the federal minimum wage??

Yes, it is necessary if the organization has joined the regional minimum wage agreement.

In a constituent entity of the Russian Federation, the minimum wage may be established by regional agreement. The development of the project and the conclusion of this agreement are carried out by a tripartite commission for the regulation of social and labor relations (Parts 1, 4 and 6 of Article 133.1 of the Labor Code of the Russian Federation).

It is necessary to review employee salaries only if an increased minimum salary is established by a regional agreement. This is stated in Article 133.1 of the Labor Code of the Russian Federation.

When establishing the regional minimum wage, regional authorities are guided by the cost of living of the working population in the region (Part 3 of Article 133.1 of the Labor Code of the Russian Federation). At the same time, the regional minimum wage does not apply to organizations that are financed from the federal budget (Part 2 of Article 133.1 of the Labor Code of the Russian Federation).

All organizations in the region can join the regional minimum wage agreement, even if they did not participate in its conclusion. A proposal to join a regional agreement is officially published along with the text of the agreement. This is stated in Part 7 of Article 133.1 of the Labor Code of the Russian Federation. If within 30 calendar days the organization does not send a written reasoned refusal, it is considered that it agrees with the regional agreement. Consequently, the organization will be obliged, from the moment the regional agreement is officially published, to establish a monthly salary for employees not lower than the regional minimum wage. If the organization decides not to join the agreement, it sends a written refusal to the subject of the Russian Federation. A copy of the refusal is sent to the territorial branch of Rostrud. This procedure is established in parts 8-11 of Article 133.1 of the Labor Code of the Russian Federation.

Situation: What is the minimum salary for part-time workers and employees (including minors) who work part-time?

Salary in foreign currency

Situation: Is it possible to determine the amount of an employee’s salary in foreign currency or conventional units (cu)?

No you can not.

Salaries can only be issued in rubles (Article 131 of the Labor Code of the Russian Federation). Payment of wages in Russia in foreign currency and conventional units is not provided for by current legislation.

Therefore, in employment contracts with employees, also set salaries in rubles. If you specify in employment contracts a salary in the ruble equivalent of an amount in foreign currency or in conventional units, then this will not fully comply with labor legislation. If the exchange rate depreciates, the rights of employees will be violated. And this is fraught administrative fines .

Part-time mode

Situation: How to set the salary if the employee will work part-time?

The salary must be set in full, reflecting it in the employment contract.

An official salary should be understood as a fixed amount of remuneration for an employee for the performance of labor duties of a certain complexity for a calendar month, without taking into account compensation, incentives and social payments (Article 129 of the Labor Code of the Russian Federation). This means that the employment contract should indicate the salary in the amount that is paid when working out the entire working time standard established for this category of employees (Article 57 of the Labor Code of the Russian Federation).

Part-time employees do not work out a monthly quota, so they are paid only a portion of the salary established in the employment contract for the month. This part is determined in proportion to the time worked or depending on the amount of work performed. This is stated in Part 2 of Article 93 of the Labor Code of the Russian Federation and explained in the letter of Rostrud dated June 8, 2007 No. 1619-6.

Thus, for an employee working part-time, the salary is set in full, it is fixed in the employment contract, and is paid partially based on actual work. In an employment contract, the condition on the procedure for remunerating an employee may have the following wording: “The employee is given a salary of 30,000 rubles per month. Wages are calculated in proportion to the time worked.”

Employees with the same positions

Situation: Is it possible to set different salaries for employees occupying the same position??

Yes, you can.

The Labor Code of the Russian Federation does not prohibit setting different salaries for employees occupying the same position. It is only said that the salary should depend on the qualifications of the employee, the complexity of the work he performs and the quality of work (Article 132 of the Labor Code of the Russian Federation). However, personal determination of salaries cannot be arbitrary (resolution of the Presidium of the Supreme Court of the Russian Federation of August 31, 1994). Therefore, if an organization sets different salaries for employees occupying the same positions, their job descriptions should set out different responsibilities for them. And in the staffing table, provide for various categories of positions. For example, enter positions: payroll accountant, fixed asset accountant, salesperson, senior salesperson, etc.

Situation: Is it possible to pay employees of an organization holding the same positions different amounts through allowances??

Yes, you can.

You can pay employees different amounts without changing the salary amount. That is, the salary remains the same for all employees who occupy the same position (Article 22, Part 2 of Article 132 of the Labor Code of the Russian Federation). But in general, the salary of employees in the same position can be different, since it depends, among other things, on allowances and bonuses (Article 135 of the Labor Code of the Russian Federation).

These could be bonuses for work experience, education (including language knowledge), the amount of work done, etc. In this case, nothing limits the employer. The criteria by which employees are entitled to bonuses should be spelled out in detail in collective agreement or another local document.

Internal part-time worker

Situation: Is it possible to set a salary for an internal part-time worker in the amount of more than 50 percent of the salary of the main employee?

Yes, you can.

The Labor Code of the Russian Federation does not prohibit this. It is only said that remuneration for the work of an internal part-time worker should be made in proportion to the time worked, output or on other conditions determined by the employment contract (Part 1 of Article 285 of the Labor Code of the Russian Federation). The application of such other conditions is confirmed by arbitration practice (see, for example, the resolution of the Federal Antimonopoly Service of the Central District of June 5, 2008 No. A23-2468/07A-18-134).

Situation: How to correctly set the salary of an internal part-time worker in order to comply with the minimum wage requirement?

Set the salary for the main place of work and part-time work separately.

The salary at the main place of work must be strictly no less thanMinimum wage . This is a general rule for a situation where an employee has fulfilled the established norm for a month (Part 3 of Article 133 of the Labor Code of the Russian Federation). When checking whether such a salary corresponds to the minimum wage, do not take part-time salaries into account.

As for part-time wages, there is no direct requirement in labor legislation that its amount should be no less than the minimum wage. But in order to avoid conflicts with employees, we recommend that in this case, too, focus on the minimum value - in proportion to the time worked.

An example of setting a salary for an internal part-time worker

E.V. Ivanova was hired as a full-time cleaner. The minimum wage in 2016 is 6,204 rubles. This means that Ivanova’s salary at her main place of work should be no less than this amount.

In addition to her main duties as a cleaner, Ivanova works as a courier at 0.5 rate. The minimum salary for a courier position, based on time worked, should be 3,102 rubles. (RUB 6,204: 2).

CEO

Situation: can the general director of an LLC, appointed to the position by the general meeting of participants, increase his salary by his own order?

No, he can not.

The CEO of an organization has a dual status. He is both an employee who has a labor relationship with the organization and the sole executive body of the organization (Article 40 of the Law of February 8, 1998 No. 14-FZ). As a leader, he resolves all economic and management issues of the organization. As an employee, he is obliged to act within the framework of the employment contract and comply with the Labor Regulations (Article 275 of the Labor Code of the Russian Federation).

The salary of the general director is a mandatory condition of the employment contract (Part 2 of Article 57 of the Labor Code of the Russian Federation). Such conditions can be changed only by agreement of the parties to the agreement (Article 72 of the Labor Code of the Russian Federation).

In an LLC, the employment contract on behalf of the organization must be signed by the person who chaired the general meeting of participants, where the general director was elected, or by the company participant who is authorized by the decision of the general meeting. Therefore, there are only two ways to increase the CEO’s salary:

• at the general meeting of the company's participants. The supporting document in this case will be the minutes of the general meeting of participants;

• by decision of an authorized participant of the company. He can stipulate new conditions for remuneration of the general director in an additional agreement to the employment contract.

Salary reduction

Situation: How to reduce the salary, tariff rate and piece rate set for an employee?

The answer to this question depends on:

Reasons for reducing wages (salary, tariff rate, piece rate) and their documentary justification;

The employee’s consent to reduce his salary.

The salary amount is prescribed in the employment contract as its obligatory condition (paragraph 5, part 2, article 57, article 135 of the Labor Code of the Russian Federation). As a general rule, an organization can change the mandatory terms of an employment contract (including salary) only with the consent of the employee (Article 72 of the Labor Code of the Russian Federation). In this case, it is necessary to draw up an additional agreement to the employment contract and an order to change the salary (tariff rate, piece rate). This procedure is confirmed in paragraph 1 of the letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061.

In addition, if the organization has a staffing table, the manager must issue an order to change it.

In some cases, the organization has the right to make changes to the terms of the employment contract without the consent of the employee. This is allowed when the previous conditions (including the amount of salary) cannot be maintained due to:

• changes in equipment and production technology (for example, the introduction of new equipment, which led to a reduction in the employee’s workload);

• structural reorganization of production (for example, exclusion of any stage of the production process);

• other changes in organizational or technological working conditions, which led to a decrease in the employee’s workload.

At the same time, it is prohibited to change the employee’s job function. In addition, the organization can reduce wages not lower than the level establishedcollective agreement (agreement), if the collective agreement (agreement) contains the relevant conditions.

This is stated in parts 1 and 8 of Article 74 of the Labor Code of the Russian Federation.

The organization must be prepared for the fact that in the event of a dispute, it will have to prove the need to reduce wages due to changes in organizational or technological working conditions (clause 21 of the resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2). Therefore, already at the initial stage of innovation, she must document the reason for the salary reduction. For example, evidence of the impossibility of maintaining an employee’s previous work schedule (and, consequently, his salary) when updating machine equipment will be:

• certificate of complete wear and tear of equipment;

• a written response from the equipment manufacturer, which confirms that the model of the machine being replaced is discontinued;

• documents confirming the purchase of a new machine;

• documents confirming the peculiarity of the operating mode on the new equipment (reducing employee labor costs).

The organization does not have the right to reduce employee salaries for reasons not related to organizational and technological changes in working conditions (for example, due to a deterioration in the financial and economic situation). This conclusion follows from Part 1 of Article 74 of the Labor Code of the Russian Federation.

The organization must inform the employee in writing of its intention to change the salary no later than two months before introducing this change (Part 2 of Article 74 of the Labor Code of the Russian Federation). You can notify an employee of the transition to new working conditions by order against his signature. If the employee does not agree to work under the new conditions, the organization is obliged to offer him another position (vacant, including a lower-ranking one, lower-paid), if there are vacant positions in the organization. If an employee refuses to transfer (as well as if there are no vacancies in the organization), the employment contract can be terminated on the basis of clause 7 of part 1 of Article 77 of the Labor Code of the Russian Federation.

One of the options for reducing an employee’s salary is to transfer him to another job (Article 72.1 of the Labor Code of the Russian Federation). It is also permissible only with the written consent of the employee, with one exception. If the reason for the transfer was extraordinary circumstances (for example, a production accident or production downtime due to an economic nature), then the employee can be transferred to another job without his consent. However, such a transfer (without the employee’s consent) will be temporary - for a period of no more than a month, and the employee’s salary cannot be lower than the average earnings for his previous job. This is stated in Article 72.2 of the Labor Code of the Russian Federation.

Salary increase

Situation: How to increase the salary (tariff rate, piece rate) established for an employee?

The answer to this question depends on the reasons for the salary increase (salary, tariff rate, piece rate). In particular, a salary increase is possible in the following cases:

• increasing salaries for the department or organization as a whole;

• transfer to another job (including higher paying);

• change in organizational or technological working conditions (Article 74 of the Labor Code of the Russian Federation);

• wage indexation (Article 134 of the Labor Code of the Russian Federation).

The salary amount is prescribed in the employment contract as its obligatory condition (paragraph 5, part 2, article 57, article 135 of the Labor Code of the Russian Federation). As a general rule, an organization can change the mandatory terms of an employment contract (including salary) only with the consent of the employee (Article 72 of the Labor Code of the Russian Federation). In this case, it is necessary to issue an order to change the salary (tariff rate, piece rate) and an additional agreement to the employment contract (Article 72 of the Labor Code of the Russian Federation). This procedure is confirmed by paragraph 1 of the letter of the Ministry of Labor of Russia dated May 24, 2013 No. 14-1-1061.

For more information about changes to the employment contract, see How to change an employment contract .

In addition, if the organization has a staffing table, the manager must issue an order to change it. In this case, the organization has the right to both make changes to the existing staffing table and approve its new edition. An exception to this rule is the transfer of an employee to another higher-paying position existing in the organization. In this case, there is no need to make changes to the staffing table, since such a position and the corresponding salary are already present in it.

If the salary increase is associated with a change in organizational or technological working conditions, then before concluding an additional agreement to the employment contract with the employee, you must follow the necessary procedures (Article 74 of the Labor Code of the Russian Federation).

When indexing wages, the procedure for its implementation is additionally specified in the internal local regulations of the organization (Article 134 of the Labor Code of the Russian Federation). For example, in the Regulations on Remuneration. In the future, salary indexation will be carried out on the basis of the manager’s order with reference to the relevant local regulation. After this, draw up additional agreements to the employment contract with employees and make changes to the staffing table (if the organization has one).

A differentiated increase in salaries, that is, not for the entire organization, but only for some employees, is also carried out on the basis of an order from the manager with reference to the relevant local regulation. After this, draw up additional agreements to the employment contract with employees and make changes to the staffing table (if the organization has one).

In the same order, increase your salary to the amountMinimum wage .