Salary payment procedure: is advance payment required? The procedure for remunerating an employee according to the Labor Code of the Russian Federation.

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

Work: what is the norm by hour

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

Overtime (aka overtime)

If the employer’s representative takes the initiative to involve the employee in performing work outside the established time period for work, he involves him in overtime work upon completion of the worked day or night shifts. Work of less than 8 hours a day will also be considered overtime for workers who work at or above the norm established for them. As a rule, processing is of a temporary nature, in particular it is applicable during the period of supply of materials and submission of reports. Practice, including judicial practice, indicates that processing cannot be planned in advance; it is a kind of forced measure. To implement the decision, the employee’s written consent may be required. No employer's representative may contain provisions that, when appropriate circumstances arise, 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 accordingly. The employer should ensure that working hours are accurately recorded 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 down to the minutes. Recording the duration of work in excess of the norm is necessary to avoid a 4-hour excess over two days and a 120-hour excess over the course of a year. These rules also apply to part-time workers. For car drivers for whom summarized working hours are kept, scheduled work + overtime cannot exceed 12 hours, except in situations where it is necessary to complete a trip or wait for a replacement.

Who cannot be involved in overtime work?

Overtime, which is mandatory, cannot apply to a number of employees. No one has the right to involve persons under the age of majority or pregnant women in processing. Women who have dependent children under three years of age and disabled people can perform overtime work by giving written consent and in the absence of contraindications for health reasons (subject to a corresponding doctor's opinion). Their familiarization with the possibility of refusal must be recorded against signature. Similar guarantees apply to a parent raising children under the age of five without their significant other, employees with disabled children and those caring 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 overtime according to the Labor Code of the Russian Federation must be made with the obligatory consent of the employee if:

Due to technical reasons, there was a delay in production, the employee did not complete or did not complete the work on time within working hours, and the stop may pose a threat to the life and health of people, lead to damage or loss of property;
- there are malfunctions in mechanisms and structures, the lack of repairs of which can cause the work process to stop for many workers;
- the replacement employee did not show up for work, and stopping the process is unacceptable; in this case, the employer must take all necessary measures to replace the employee.

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

In what cases does the employer not need consent?

Payment for overtime will be made without written consent for overtime work if:

The need to carry out work to prevent a disaster, industrial accident 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, drainage, communications, lighting, transport;
- the need to carry out work in cases that threaten the lives of the population (martial or state of emergency, natural disasters).

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

Penalties

Lack of appropriate consent to perform overtime work, as well as failure to keep track of overtime, may result in administrative penalties (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 overtime and wages for it must be properly documented. 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 a particular employee in working beyond the norm. Then you should notify the employee about the need for overtime by sending him a written notice or reading the report against signature, if necessary, obtain consent, then issue an order to pay for overtime. There is no unified form of such an administrative document. It can be drawn up arbitrarily with mandatory content of the reasons for overtime, who should be involved in work and for how long. An order is issued for each case of processing. It cannot be prepared in advance for a certain period of time with the indication of employees.

Labor legislation states that the employer should be properly compensated for labor costs exceeding the norm. We are talking about both overtime work and work on weekends, holidays, and at night. 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 time and a half wages for the first two hours of work, and double wages for subsequent hours. Higher coefficients are also possible if this is reflected in the local regulatory framework of the enterprise, collective or labor agreements. Also, the time worked can be replaced by rest equal to or exceeding the hours of overtime. 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 under the Labor Code, relating, for example, to situations when overtime falls on weekends, holidays or at night. So, in the case of overtime that falls at night, they must be paid (at least 20%) and separately for overtime work. Overtime on a weekend or holiday will be considered solely as work on a weekend or holiday with corresponding double pay. Payment for overtime during a shift schedule is calculated based on excess working hours per 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 at one and a half times, all the rest - at double size. Initially, the employer should document the procedure for paying for overtime, i.e. what base for applying increasing coefficients 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. In case of overtime hours exceeding the maximum permissible norm, the employee must receive compensation in full.

The Labor Code, as it relates to wages, contains the requirement that the monthly salary of employees who have fully worked the monthly standard of time and also fulfilled the established labor standards should not be lower than the minimum wage established by law. The main legal requirement of the Labor Code is to achieve such monthly income of workers that would be sufficient to restore strength for subsequent work, while at the same time satisfying the basic living needs of workers.

On October 1, 2016, the so-called Labor Code 2016 came into force; the payment of wages in it also takes into account the previous requirements for employers to take into account the regional characteristics of workers’ labor. For example, labor standards for workers with increased wages in regions with special climate conditions have been retained, with the inclusion of so-called regional coefficients in their wages.

Payment of wages according to the Labor Code

The timing of payment of wages under the Labor Code must comply with the norms and requirements of the code, as well as internal acts of employers in the form of orders, orders, collective agreements, etc.

As for how wages should be paid according to the Labor Code, it obliges employers of all forms of ownership without exception to pay wages, firstly, mainly in cash (payment in kind is allowed no more than a fifth of the salary) and secondly twice per month, as an advance and salary (although there is no term “advance” in the Labor Code). The period for paying wages for the first half of the month is from the 20th to the 27th of the month, and for the second - from the 3rd to the 12th of the month following the month worked. At the same time, neither employees nor their employers are given the right: the former to impose deadlines and amounts of payments, and the latter to violate the established 15-day interval between wage payments.

Labor Code of the Russian Federation: advance payment, salary

As already noted, if you take the Labor Code: advance payment, payment, then you will not find a legally established concept of advance payment in it. However, according to the old fashioned way, the payment received in the first fifteen days of the month is called an advance, and in the second - a salary.

The size of the so-called advance is not fixed in the labor law, and it can be determined by the employer independently, taking into account:

period of time worked;
the size of the official rate or the amount of the employee’s salary;
percentage of total earnings. Moreover, this condition must be officially enshrined in the employer’s internal documents, such as a collective agreement or an agreement between the employer and a team of employees, or an individual labor agreement.

Labor Code 2016: salary terms

In accordance with the Labor Code of the Russian Federation, wages and the timing of their payment in connection with changes in the requirements of the code that came into force in October 2016 stipulate only a maximum time interval between payments of 15 days, but nowhere is the minimum period for these payments specified. In this case, weekly and even daily payments will be legal. Accountants withhold and transfer personal income tax to the tax service, as a rule, on the last days of the month, and it is the day of transfer that is considered the day the employee receives income in the form of salary.

Only small businesses can take full advantage of this payment system. For medium and large enterprises with a large number of employees, such quick payments are impossible in principle, due to significant increases in the volume of accounting work, increased administrative costs with an increase in the number of accountants, which will ultimately affect the efficiency of the entire enterprise.

The main thing that the Labor Code of 2016 requires is that wages must be paid in full and within the time limits established by law and internal documents.

Delay of wages under the Labor Code

A delay in wages under the Labor Code of 2016 is unacceptable for an employer, and no statements by its employees can become a basis for rescheduling payments. However, as well as applications with petitions for payment of the entire monthly salary on one day.

Moreover, amendments were made to the articles of the Code of Administrative Offenses, where punishment is provided for the employer if there is a delay in wages under the Labor Code of 2016 - a significant fine.

In addition, the period of delay in salary is subject to a penalty according to the Labor Code. Therefore, at present, delays in wages under the Labor Code of 2016 lead to significant administrative penalties against employers.

Salary indexation according to the Labor Code

Wage indexation by law is carried out in the form of an increase in the size of workers' salaries, taking into account the rise in inflation and the associated rise in prices of consumer goods and services. And the main legislative document obliging employers to index salaries is the Labor Code.

It determines that in budgetary organizations indexation should be carried out in the manner specified in the documents of the central executive power, and enterprises and commercial institutions must comply with internal documents - orders, norms of the collective agreement, requirements of individual agreements with employees regarding wage indexation.

Since a separate law on indexation has not been adopted, the employer tries not to include rules regarding indexation in its documents or enters such a vague wording: “if financial resources are available.”

Issuing pay slips: Labor Code

The salary according to the Labor Code of the Russian Federation, together with the payment, must be accompanied by the issuance of a pay slip, where it is displayed.

An employee’s wages are remuneration for his work. According to the legislation of our country, every employed citizen must receive a salary 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 salary and other payments. Let's consider the question of what an employee's salary is 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, primarily 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 timing of the amount and procedure for paying wages. Employee salaries can consist of several parts:

salary;
bonuses;
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 many wage systems, because some employers pay wages depending on the time worked or volume of production, which is called piecework wages, or according to a tariff rate, which is mainly determined per working hour.

Do not confuse two completely different concepts, namely salary and wages. That is, wages are the total amount of income of an employee for a month. It consists of salary and bonus 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 pay 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 violating labor regulations or damaging property. And also increase for overtime hours worked, part-time work in another position and other labor achievements.

By the way, please note that payment for overtime hours 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 held by employees, but does not at all mean that the salary of all employees in a similar position may be the same, if only for the reason that each person may have a different amount of actual work worked. time.

Conclusion

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

Thus, when applying for a job, everyone should know what their salary is. What is an official salary is probably clear to everyone. In addition to 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 worked in full for a month, then his earnings are reduced by the time he did not actually perform his job duties.

Current version of Art. 136 of the Labor Code of the Russian Federation with comments and additions for 2018
1) on the components of the salary due to him for the relevant period;
2) on the amount of other amounts accrued to the employee, including monetary compensation for the employer’s violation of the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee;
3) about the amount and grounds for deductions made;
4) about 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 in the manner established by Article 372 of this Code for the adoption of local regulations.

Wages are paid to the employee, as a rule, at the place where he performs the work or transferred to the credit institution specified in the employee’s application, under the conditions determined by the collective agreement or employment contract. The employee has the right to change the credit institution to which wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than five working days before the day of payment of wages.
The place and timing of payment of wages in non-monetary form are determined by a collective agreement or employment contract.

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

Wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract.
For certain categories of employees, federal law may establish other terms for payment of wages.

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

Payment for vacation is made no later than three days before it starts.

Commentary on Article 136 of the Labor Code of the Russian Federation

1. The general rules for payment of wages are regulated by Article 136 of the Labor Code of the Russian Federation.

Part 1 of the commented article imposes an obligation on the employer to notify each employee in writing:
- on the components of wages due to him for the relevant period;
- about the amounts of other amounts accrued to the employee;
- about the amounts and reasons for the deductions made;
- about the total amount of money to be paid.

Notification is carried out by issuing a pay slip, the form of which is approved by the employer, taking into account the opinion of the representative body of employees.

The list of information established by Part 1 of the commented article is required for inclusion in the pay slip.

We also note that by Decree of the State Statistics Committee of Russia dated January 5, 2004 N 1, unified forms of primary accounting documentation for labor accounting and payment were approved, including forms of payroll, payroll, payroll, payroll register. However, from January 1, 2013, these forms are not mandatory for use (see information from the Ministry of Finance of Russia N PZ-10/2012 “On the entry into force of the Federal Law of December 6, 2011 N 402-FZ “On accounting” from January 1, 2013 ").

2. As a general rule, wages are paid to the employee at the place where he performs the work, that is, directly at the location of his workplace, determined by the employment contract. However, payment of wages may be transferred to the credit institution specified in the employee’s application.

It should be noted that in accordance with the Federal Law of November 4, 2014 N 333-FZ “On amendments to certain legislative acts of the Russian Federation regarding the exclusion of provisions establishing advantages for certain business entities,” Part 3 of the commented article was supplemented with a provision in according to which the employee is given the right to change the credit institution to which the wages should be transferred by notifying the employer in writing about the change in the details for transferring wages no later than five working days before the day of payment of wages. This provision, on the one hand, guarantees the employee’s right to freely choose and change the credit institution to which his wages are transferred. On the other hand, a guarantee is established for the employer of his notification of a change of employee from a credit institution, and within a time period that allows for the necessary changes to be made in the relevant accounting documents.

The terms of the transfer are determined in the collective agreement or employment contract. The place and timing of payment of wages in non-monetary form are also determined by the collective agreement or employment contract.

3. According to Art. 5 of ILO Convention No. 95 Relating to the Protection of Wages (1949), wages will be paid directly to the worker concerned unless national law, a collective agreement or an award of an arbitration body provides otherwise and unless the worker concerned agrees to another method.

The Labor Code of the Russian Federation provides for a similar provision in Part 5 of Art. 136 of the Labor Code of the Russian Federation, which establishes that wages are paid directly to the employee.

An exception to this rule is cases when a different method of payment is provided for by federal law or an employment contract.

The Constitutional Court of the Russian Federation indicated that the norms of Parts 3 and 5 of Art. 136 of the Labor Code of the Russian Federation represent guarantees of the implementation of the employee’s right to timely and full payment of wages, as enshrined in the Labor Code of the Russian Federation. Provisions part 3, 5 art. 136 of the Labor Code of the Russian Federation are aimed at ensuring the coordination of the interests of the parties to an employment contract when determining the rules for the payment of wages, at creating conditions for the unhindered receipt of wages personally by the employee in a way convenient for him, which corresponds to the provisions of ILO Convention No. 95 (see the definition of the Constitutional Court of the Russian Federation of April 21, 2005 No. 143-O).

4. In accordance with Part 6 of Art. 136 of the Labor Code of the Russian Federation, wages are paid at least every half month on the day established by the internal labor regulations, collective agreement, or employment contract. The Labor Code of the Russian Federation does not establish specific terms for payment of wages, as well as the size of the advance.

The letter of Rostrud dated September 8, 2006 N 1557-6 “Calculation of salary advances” states that, taking into account the provisions of the resolution of the Council of Ministers of the USSR dated May 23, 1957 N 566 “On the procedure for paying wages to workers for the first half of the month”, which is in force to the extent that does not contradict the Labor Code of the Russian Federation, specific terms for payment of wages, including advance payments (specific dates of the calendar month), as well as the size of the advance payment, must be determined by the internal labor regulations, a collective agreement, and an employment contract. Thus, in addition to the formal fulfillment of the requirements of Art. 136 of the Labor Code of the Russian Federation on the payment of wages at least 2 times a month, the employer, when determining the amount of the advance, should take into account the time actually worked by the employee (actually completed work).

A different period for payment of wages can be established for certain categories of employees only by federal law (Part 7 of Article 136 of the Labor Code of the Russian Federation). For example, upon termination of an 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.

If the salary day coincides with a weekend or non-working holiday, it is paid on the eve of this day.

Payment for vacation is made no later than 3 days before it starts.

Financial liability is provided for the employer's delay in paying wages and other payments due to the employee.

Thus, if the employer violates the established deadline for payment of wages, vacation pay, dismissal payments and (or) other payments due to the employee, the employer is obliged to pay them with interest (monetary compensation) in the amount of not less than one three hundredth of the refinancing rate in force at that time of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay starting from the next day after the established payment deadline until the day of actual settlement inclusive.

Another comment to Art. 136 Labor Code of the Russian Federation

1. The commented article introduces the obligation of the employer to issue the employee a pay slip, which must contain the following information:

a) on the salary structure (established official salary, tariff rate, allowances, additional payments, incentive payments, payments for work under special conditions, bonuses);

b) on the amounts of other amounts accrued to the employee (included in the remuneration system, but not reflected in other sections of the pay slip, for example, amounts of monetary compensation for delayed payment of wages);

c) on the amount and grounds of deductions made (for tax from individuals; collection of alimony and other amounts based on court decisions; compensation for unpaid advances on wages; repayment of unspent and unreturned advances; return of overpaid amounts; compensation for material damage caused to the employer; repayment of a loan issued by the employer; by order of the employee, etc.);

d) the total amount to be paid.

2. The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees. The use of a pay slip form not approved by the employer in the established manner entails administrative liability under Art. 5.27 of the Administrative Code (see also Resolution of the Supreme Court of the Russian Federation of December 23, 2010 N 75-AD10-3).

3. The place of payment of wages to an employee, as a rule, is the place where he performs the work. It is determined by a local regulatory act of the organization (as a rule, internal labor regulations) or a collective agreement.

Article 13 of the ILO Convention No. 95 on the Protection of Wages (adopted in Geneva on July 1, 1979) prohibits the payment of wages in taverns or other similar establishments, and, if necessary to prevent abuses, in retail stores and places entertainment, except in cases where wages are paid to persons working in such establishments.

4. A collective agreement or employment contract may provide for the transfer of wages to a bank account specified by the employee. An application to transfer wages to a bank account can be made by an employee at any time after concluding an employment contract. The terms of the transfer are determined in the collective agreement or employment contract. As a rule, the costs of the transfer are borne by the employer.

5. If wages are paid in non-monetary form, the place and timing of its payment are specifically established in the collective agreement or in the employment contract. In this case, the restrictions established by the said ILO Convention also apply. Along with this, the collective agreement or employment contract must establish the procedure for such payments (for example, delivery of relevant goods to the employee’s home, provision of transport, or pickup).

6. As a general rule, wages are paid directly to the employee. A different procedure may be provided for in the employment contract. In addition, the employee can entrust the receipt of his wages to another person by proxy (for example, in connection with a long business trip or for other reasons).

7. Civil Code in Art. 30 establishes that if a citizen abuses alcohol or drugs or is addicted to gambling and thereby puts his family in a difficult financial situation, the court may recognize him as having limited legal capacity. A person recognized by the court as having limited legal capacity cannot independently receive wages and dispose of them without the consent of the trustee appointed to him. In this case, the salary is issued to the trustee on the basis of his trustee certificate or to the employee on the basis of the written consent of the trustee.

8. Salaries must be paid at least every half month. Establishing other deadlines in collective agreements or local regulations (for example, once a month) violates this legal requirement.

The legislation considers the payment of wages for the first half of the month not as an advance, but as payment for the past period, therefore its size should be determined according to general rules, i.e. depending on the amount of time worked in the first half of the month, and cannot be less than the amount calculated based on the tariff rate, salary and time worked in the first half of the month (see also decision of the Supreme Court of the Russian Federation dated November 19, 2007 N GKPI07-961).

9. The date of payment of wages is established in the internal labor regulations, in the collective agreement or in the employment contract. Arbitrary setting of this date by the employer is unlawful. At the same time, the internal regulations, collective agreement and employment contract may also establish a different frequency of payment of wages - more often than twice a month, but also on the dates specified by these acts.

If the day of payment of wages coincides with a weekend or non-working holiday, then the payment must be made the day before.

If the payday coincides with the second day off in a five-day work week (for example, Sunday), wages must be paid on the eve of the first day off (Friday).

If the day of payment of wages coincides with a non-working holiday following a day off (weekends), wages must be paid on the eve of the day off (weekends).

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1. Article 129 of the Labor Code of the Russian Federation defines the basic concepts used in Chapter. 20 and 21 TK.

Remuneration for labor (performing a labor function in accordance with the concluded employment contract), according to the definition given in the commented article, consists of three parts: main (tariff), compensation and incentive.

The main part of the salary, sometimes called the tariff, is calculated on the basis of the criteria established by the Labor Code. These are the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed.

Wages are paid to the employee for fulfilling labor standards established in accordance with the law (Articles 159 - 162 of the Labor Code). Labor standards essentially determine the amount of labor a worker must provide to the employer. The universal measure of the quantity of labor is working time, although other quantitative characteristics, such as daily output, can also be used.

Paying for labor according to quantity means that the employee is paid for all the labor he provides. For example, if an employee was involved in overtime work during the month, he is paid not only for work within the normal working hours, but also for additional (overtime) work. On the contrary, if the employee was absent from work, only the time actually worked is paid.

The quality of work - the second most important criterion for determining wages - characterizes its complexity, responsibility, tension, heaviness, and independence.

The opinion that has spread in recent years that mention of the quality of labor means the absence of defects in the work (the conscientious performance by the employee of his work duties) is not consistent with the economic doctrine that introduced this term into circulation. The quality of work, as opposed to quantity, is a characteristic of its content. It is taken into account when setting wages even before a particular employee starts working and does not reflect the employee’s attitude towards the performance of his duties.

The quality of work is manifested primarily in its complexity - the level of tasks performed by the employee. The complexity of work can be judged by the name of the specialty or position: there are specialties for which the performance of work requires initial, secondary or higher professional training; positions can be characterized by the presence of categories (doctor of category I, highest category, etc.) or by an indication of the degree of responsibility and independence of the work performed (junior researcher, researcher, senior researcher, etc.).

The complexity of the work corresponds to the qualifications of the employee required to perform the relevant work. Thus, the remuneration criteria identified by the legislator to a certain extent duplicate each other. It is important to remember that an employee’s qualifications are taken into account only when they are necessary to perform the work assigned to him. For example, when a highly qualified worker enters into an employment contract to perform unskilled work, the amount of his salary is determined by the complexity of the work he performs, and not by his qualifications, which in this case does not matter.

In addition, both the complexity of the work and the qualifications of the worker are elements that characterize the quality of work. Taking into account the fact that the quality of work is also indicated as a criterion for determining remuneration, it would be sufficient to provide that remuneration for work is established in accordance with its quantity and quality.

The final criterion for determining the main part of wages is the conditions of the work performed by the legislator. This is a really important criterion, but it is more important for the second - compensatory - part of wages, since tariff rates and salaries are relatively rarely set taking into account working conditions.

2. The Code recognizes compensation payments as the second component of remuneration. These payments are intended to compensate for the adverse effects of harmful production factors, climatic conditions or additional load (labor costs).

Article 129 of the Labor Code of the Russian Federation refers to compensation payments as additional payments and allowances of a compensatory nature, incl. for working in conditions deviating from normal. When applying this rule, it should be remembered that not all rules for remuneration in conditions deviating from normal establish compensation payments (see commentary to Article 149).

Compensatory payments of the Russian Ministry of Health and Social Development include:

1) payments to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions;
2) payments for work in areas with special climatic conditions;
3) payments for work in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, night work);
4) allowances for working with information constituting state secrets, their classification and declassification, as well as for working with codes (List of types of compensation payments in federal budgetary institutions, approved by Order No. 822 of December 29, 2007, registered with the Ministry of Justice of Russia 4 February 2008 N 11081 // RG 2008. N 30).

Payments for work in areas exposed to radioactive contamination are of a compensatory nature. Compensatory surcharges also include surcharges for leading a team, for multi-shift work, for working in shifts, for dividing the working day into parts, etc.

When analyzing compensation payments, it is necessary to distinguish them (included in wages and directly related to the performance of a labor function) from compensation provided for in Chapter. 23 TK. In accordance with Art. 164 of the Labor Code, compensations are monetary payments established to reimburse employees for costs associated with the performance of their labor or other duties provided for by the Code and other federal laws. In particular, reimbursement of expenses associated with a business trip (travel, rental of living quarters, etc.) is mentioned as compensation (Articles 167, 168 of the Labor Code).

The Labor Code also mentions compensation for workers engaged in heavy work and work with harmful and (or) dangerous working conditions (Article 219 of the Labor Code). In this context, the term "compensation" has its broadest meaning and refers to all measures designed to compensate for the adverse effects of the severity or conditions of work. Such compensations include additional leave (Article 116 of the Labor Code), medical and preventive nutrition (milk) provided to employees engaged in work with hazardous working conditions (Article 222 of the Labor Code), as well as additional payments (increased tariff rates) to employees employed in heavy work, work with harmful and (or) dangerous and other special working conditions (Article 147 of the Labor Code).

Thus, compensation payments for hard work, work with harmful and (or) dangerous and other special working conditions are part of the compensation that ensures labor protection.

It is necessary to pay attention to the impossibility of clearly distinguishing the basic (tariff) part of wages from the compensatory one due to the fact that working conditions are taken into account either by increasing the tariff rate, salary (official salary), or by establishing an additional payment of a compensatory nature.

3. The third part of the salary is incentive payments (additional payments and bonuses of an incentive nature, bonuses and other incentive payments). The Ministry of Health and Social Development of Russia refers to the following payments:

1) payments for intensity and high performance results;
2) payments for the quality of work performed;
3) payments for length of continuous work, length of service;
4) bonus payments based on work results (List of types of incentive payments in federal budgetary institutions, approved by Order of December 29, 2007 N 818, registered with the Ministry of Justice of Russia on February 1, 2008 N 11080 // RG. 2008. N 28) .

The List proposed by the Ministry of Health and Social Development of Russia does not take into account various types of bonuses, which can be established at different frequencies (monthly, quarterly, annual) and for the fulfillment of various indicators (groups of indicators).

4. The tariff rate, enshrined in Part 3 of Article 129 of the Labor Code of the Russian Federation, is one of the elements of the tariff system. The concept of a tariff rate, given in Art., emphasizes the connection between the size of the tariff rate and the complexity of the work (the qualifications of the employee). However, the size of the tariff rate also depends on the intensity of labor, and in some cases, on working conditions.

The tariff rate is set for the fulfillment of labor standards per unit of time. There are hourly, daily and monthly tariff rates.

The tariff rate represents the tariff (basic) part of the salary excluding compensation, incentives and social payments.

Social benefits include payments that are conditioned by the existence of a labor relationship between the employee and the employer, but do not directly depend on the quantity and quality of work. As a rule, such payments are provided for by collective agreements, agreements or local regulations. Thus, the Instruction on the composition of the wage fund and social payments when organizations fill out federal state statistical observation forms, approved by Resolution of the State Statistics Committee of Russia dated November 24, 2000 N 116, determined that social payments include payments related to social benefits provided to employees benefits, in particular for treatment, rest, travel, employment (without benefits from state social extra-budgetary funds). This approach can still be used today. The said Instruction included social payments, in particular, one-time benefits (payments, rewards) upon retirement, supplements to pensions for working pensioners at the expense of the organization, insurance payments (contributions) paid by the organization under personal, property and other voluntary insurance contracts in favor of employees (except for compulsory state personal insurance), insurance payments (contributions) paid by the organization under voluntary medical insurance contracts for employees and members of their families, expenses for payment to health care institutions for services provided to employees, payment for vouchers to employees and members of their families for treatment, recreation, excursions, travel (except for those issued at the expense of state social extra-budgetary funds), payment for subscriptions to health groups, classes in sports clubs, payment for prosthetics and other similar expenses, payment for subscriptions to newspapers, magazines, payment for communication services for personal purposes , reimbursement of payments to employees for the maintenance of children in preschool institutions, the cost of gifts and tickets to entertainment events for children of employees at the expense of the organization, payment of the cost of travel documents to and from work, etc.

5. Salary (official salary), just like the tariff rate, is associated with the performance of a certain measure of work of established complexity, but is always set on a monthly basis.

The salary does not include compensation, incentives and social payments.

6. The Labor Code introduced the concept of base salary (basic official salary), base wage rate. This concept is applied only in state or municipal institutions and acts as a guarantee for employees of a certain professional group: an employee’s salary cannot be set below the base salary.

Part 5 of Article 129 of the Labor Code of the Russian Federation introduces the definition of the base salary. The amount of the base salary ensures the establishment of fair wages within one professional qualification group, the prevention of unreasonable differentiation of wages for employees of state and municipal institutions, and most importantly, the impossibility of arbitrarily reducing the basic part of wages for each professional qualification group.