Regulations on remuneration, procedure for adoption. What is the regulation on wages and bonuses for employees, and how to draw it up correctly? We draw up bonus regulations

How to minimize the risk of claims from the State Transport Inspectorate and unify settlements with personnel? Develop a regulation on the remuneration of employees: a sample, a table of recommended sections and rules for document execution - in the article.

From the article you will learn:

Calculation and payment of salaries, allowances and bonuses is an important aspect of the activities of any enterprise, strictly regulated by law and local regulations. In order to establish a uniform payment procedure and effectively interact with personnel on remuneration issues, it is recommended to develop a special regulatory act.

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Please note that the wage regulations (sample) are not considered a mandatory document from the point of view of the law. The official salary, salary payment dates and other conditions can be specified in employment contract, and the rules for calculating bonuses and compensation are in the collective agreement. But the presence of a single document with clearly formulated payment algorithms reduces the risk of conflict situations.

Regulations on remuneration: sample structure

The answer was prepared jointly with the editors

Alexander ZAVGORODNY answers,
Ph.D., Associate Professor, Department of Labor Law, Faculty of Law, St. Petersburg State University

When developing regulations on remuneration, a higher education organization must be guided by the Decree of the Government of the Russian Federation of August 5, 2008. No. 583, recommendations of the tripartite commission on wage issues. In particular…

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It is also useful to download a ready-made salary regulation (sample) because it already takes into account all the key aspects of financial relationships with employees. When drafting a document from scratch, it’s easy to miss an important detail or miscalculate salary payment terms, which by law must be paid strictly twice a month:

Social benefits are often overlooked, and the standard regulations already provide for a corresponding section where you can prescribe both the guarantees established by law and those offered by the employer - for example, increased travel allowance or vacation pay. It is very important in the process of working on a local act to check with the requirements of current labor legislation, since not a single point should contradict them. In addition, it is strictly not recommended to exclude the norm on wage indexation from the document.

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The draft document is not approved immediately. First, it must be agreed upon with the officials responsible for calculating and issuing wages to personnel: the chief accountant, the head of the financial department, the head of the personnel department. If the organization has a trade union or any other association representing the interests of workers, another stage is added. Any local acts related to wages should be agreed upon with the trade union in the manner prescribed by Article 372 of the Labor Code of the Russian Federation. And only after positive trade union decisions The position is sent for approval to the head of the company.

There are two ways to approve it: publish separate order or put the corresponding stamp on the document itself, at the top of the sheet. Every time you need to make any changes to the wage regulations, you will have to go through the entire approval procedure again from beginning to end, and then approve the changes by order of the manager or publish the local act in a new edition.

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Download samples:

Don’t forget to familiarize all employees with the document (be sure to sign it in an introductory sheet or a special journal).

Screening test

Mini-test for self-test. With which officials and/or bodies should the wage regulations be agreed upon before putting it into effect?

1. with the trade union and heads of departments related to personnel remuneration;
2. approval is an optional stage; the document can be submitted for review to all interested officials and representatives of the trade union after approval;
3. only with the head of the personnel department.

1. This Regulation has been developed in accordance with the Labor Code of the Russian Federation.
2. Remuneration is understood as a system of relations related to ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulations, these Regulations and employment contracts.
3. The Company has established a tariff system of remuneration, which includes a tariff rate (salary). Tariff rate (salary) is a fixed amount of remuneration for an employee for performing job duties of a certain complexity (qualification) per unit of time.
4. The monthly tariff rate (salary) is determined by the Company’s staffing table.
5. The monthly tariff rate (salary) does not include additional payments, allowances and grants, other compensation and social payments.
6. The monthly tariff rate (salary) changes if changes are made to the Company's staffing table.
7. Managers and specialists whose salaries are set are paid according to the staffing schedule approved by the head of the enterprise and the amount of time worked.
8. Tariff rates (salaries) are set based on a 40-hour working week; for part-time workers - based on a 16-hour working week and a 3.2-hour working day.

Remuneration of the Organization's Employees includes:

• wages, consisting of salary (official salary), as well as additional payments and allowances for special working conditions (hard work, work with harmful and (or) dangerous and other special working conditions), as well as for working conditions deviating from normal (if performing work of various qualifications, combining professions, working outside normal working hours, at night, on weekends and non-working holidays, etc.);
• incentive and incentive payments for the proper performance of job duties, made in accordance with these Regulations and the Regulations on Bonuses. Payment of wages in the Company is made in cash in rubles.
• Deductions from an employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws.
• The total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee (Article 138 of the Labor Code of the Russian Federation).
• In certain cases (collection of alimony for minor children, compensation for harm caused by the employer to the health of an employee, compensation for harm to persons who suffered damage in connection with the death of the breadwinner, and compensation for damage caused by a crime), established by the legislation of the Russian Federation, the amount of deductions from wages cannot exceed 70%. Deductions from payments that are not subject to foreclosure in accordance with federal law are not allowed (Article 138 of the Labor Code of the Russian Federation).
• Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the dismissed employee submits a request for payment. In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer undertakes to pay the amount not disputed by him within the period indicated above (Article 140 of the Labor Code of the Russian Federation).
• Wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.
• Downtime caused by the employer, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the employee’s average salary.
• Downtime due to reasons beyond the control of the employer and employee, if the employee has warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

Downtime caused by the employee is not paid.

WAGE SYSTEM

In these Regulations, the remuneration system refers to the method of calculating the amount of remuneration payable to Employees for the performance of their labor duties.

Direct piecework wages

For employees of production departments (workshops for production, metal loading), a direct piece-rate wage system has been established, since the results of their work can be quantitatively measured and they are expressed in kind.

Specific prices are set for the production of each unit of production. Their size is determined by order of the general director for six months. Salaries are calculated in the following order: the quantity of a particular type of product produced by an employee is multiplied by the prices (set for one unit of production). Then the total amounts for each type of product are summed up. The result obtained is the salary, unless the reduction factor for defects provided for in paragraph 2.2.2 is applied to this amount. of this Regulation.

If there is a defect in the products produced by an employee in an amount exceeding 2% of the total volume of products produced by this employee, a reduction factor of 0.8 is applied to the amount of salary accrued based on the quantity of products produced. For every additional 2% of defects, the reduction factor decreases by 0.2.

Chord system of remuneration

For teams and groups working on specific projects and tasks, a lump sum wage system is established. Employees' salaries are calculated based on the collective results of the entire team (group). 40% of the income received by the brigade goes to the salaries of its workers.

The received amount is distributed among the employees by the foreman (group leader). He can distribute the amount to everyone equally, equally, or differentially, depending on the contribution of a particular employee to the common cause and his compliance with labor discipline.

Absenteeism without reason gives the foreman (group leader) the right to reduce the salary of the offending employee by 15%, and for showing up to work drunk - by 10%. The salary of the foreman or group leader himself exceeds the average salary of his subordinates by 25%. The difference in salaries of employees who are members of the same brigade (group) cannot be more than 20%.

Time-bonus wage system

For the rest of the company's employees, a time-based bonus payment system is established.

• fixed part - salary;
• variable part - a bonus accrued based on the timing and quality of work performed and the achievement of certain results.

All employees of the company may also be paid an additional one-time bonus for significant achievements in their work.

• SALARY (POSITION SALARY)

The procedure for establishing an employee's salary

In these Regulations, salary (official salary) means a fixed amount of remuneration for the Employee for fulfilling labor standards or labor duties of a certain complexity per month.

The amount of the employee’s salary (official salary) is established in the employment contract.

The amount of salary (official salary) (excluding additional payments, allowances, bonuses and other incentive payments) of an employee who has worked the full working time cannot be lower than the minimum wage established by federal law. Change in employee salary

An employee's salary increases when he is transferred to another position that involves greater responsibility, workload and, accordingly, higher pay (included in a grade for which higher pay is provided).

The salary can also be increased if the employee consistently shows good results for one and a half to two years, does not violate labor discipline, fulfills and exceeds the plan, demonstrates loyalty to the company and interest in increasing labor efficiency.

The decision on promotion is made by the employee’s manager, makes a proposal for him and transfers it to the personnel service. She reviews the submission and, in agreement with the company’s management, makes a decision based on the financial capabilities of the organization. An employee’s salary may be reduced if, for health reasons or at his own request, he is transferred to a position with less responsibility and workload, as well as with less pay.

The organization has the right to reduce the salary of an employee if the certification shows that he demonstrates low work results, does not fulfill the plan, does not cope with job responsibilities, does not have the necessary knowledge in full and the necessary competencies, and does not correspond to the position held.

The decision to reduce the salary can be made in this case only based on the results of personnel certification and only by a special labor commission, which includes representatives of the personnel service, the head of the company or deputy, the employee’s immediate superior, specialists from legal and financial services. The fact that the labor commission has adopted The decision to reduce the official salary based on the results of certification is notified to the employee at least two months in advance.

ADDITIONAL PAYMENTS

Types and amounts of surcharges

The following additional payments are established for the Organization's employees:

• for overtime work;
• for working on weekends and holidays;
• for working on the night shift;
• for performing the duties of a temporarily absent Employee;
• for combining professions (positions).

Additional payments for overtime work

In these Regulations, overtime means work performed by the Employee at the initiative of the Employer outside the established working hours, daily work (shift), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period.

For overtime work, Employees are provided with additional payments: for the first two hours of overtime work - in the amount of 150 percent of the hourly rate;

for subsequent hours of overtime work - in the amount of 200 percent of the hourly rate.

These additional payments are not made to Employees who have irregular working hours.

Additional payments for working on weekends and holidays

For work on weekends and holidays, employees paid on a time basis are provided with additional payments:

• in the amount of 100 percent of the hourly rate - if work on a weekend or holiday was carried out within the monthly working hours;
• in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was carried out in excess of the monthly working hours.

Additional payments for night work

In these Regulations, night work means work from 10 pm to 6 am.

For work on the night shift, employees paid on a time basis are provided with additional payments in the amount of 40 percent of the hourly rate. Additional payments for performing the duties of a temporarily absent Employee

For performing the duties of a temporarily absent Employee, an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of performance of duties of the temporarily absent Employee.

Additional payments for combining professions (positions)

For combining professions (positions), an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of combining professions (positions).

Procedure for calculation and payment of additional payments

• Accrual and payment of additional payments listed in paragraphs 4.2-4.6 of these Regulations are made monthly in accordance with working time sheets.
• The hourly rate is calculated by dividing the amount of wages accrued in the billing period by the number of working days in this period according to the calendar of a five-day working week and by 8 hours (the length of the working day).
• The total amount of additional payments established for the Employee is not limited to the maximum amount.
• At the request of the employee, he may be given another day of rest, and then the work will be paid at a single rate.

• SUPPLEMENTS

Types of allowances

The following types of salary supplements are established for the Organization's employees:

• for long work experience in the Organization;
• for the intensity and intensity of work;
• for using a foreign language in work;
• for class.
• Long-term work bonus

For long work experience, the Employee is given an increase to his salary (official salary) in the amount of 10 percent of his salary (official salary).

In these Regulations, long-term work experience is considered to be work in the Organization lasting more than 10 years.

Allowance for intensity, intensity of work

For the intensity and intensity of work, the Employee is given a bonus of up to 20 percent of his salary (official salary).

The specific amounts of allowances are established by order (instruction) of the head of the Organization.

Bonus for using a foreign language at work

For using a foreign language at work, the Employee is given a bonus in the amount of 15 percent of the salary (official salary).

The specified allowance is established for Employees whose job responsibilities include contacts with foreign partners or work with foreign literature.

Drivers' allowance

Drivers of the Organization are given a premium for class in the amount of up to 10 percent of the official salary.

The specific amount of the bonus is established by order (instruction) of the head of the Organization.

BONUS

Types of bonuses

Current and one-time (one-time) bonuses are established for employees of the Organization holding full-time positions.

1. Current award
   1. Current bonuses are paid based on performance results for a month or other reporting period in accordance with the Regulations on Bonuses.
   2. The size of the current bonus is set by the manager by simply calculating quantitative performance indicators. Qualitative indicators are assessed exclusively by the employee’s immediate supervisor
2. One-time (one-time) bonus
   1. The size of one-time (one-time) bonuses is not limited to the maximum amount and depends on the financial performance of the company.
   2. A one-time (one-time) bonus is paid exclusively by decision of the organization’s management and is the right of the company (Article 22, 191 of the Labor Code of the Russian Federation).
   3. The size of the one-time (one-time) bonus can be changed upward or downward by decision of the Administration in accordance with the labor contribution coefficients (see Appendix No. 1).
   4. One-time (one-time) bonuses are paid:
3. in connection with professional holidays, based on the results of work for the year - at the expense of the Organization’s profit;
4. in other cases provided for by the Regulations on bonuses - from the wage fund.
   1. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization.
5. List of disciplinary sanctions due to which bonuses are not awarded

Bonuses are not awarded to Employees who have disciplinary sanctions for:

1. absenteeism (absence from the workplace without a valid reason for more than 4 hours in a row during the working day);
2. appearing at work in a state of alcoholic, toxic or other drug intoxication;
3. being late for the start of the working day without warning the immediate supervisor;
4. failure to comply with the instructions of the manager;
5. failure to perform or improper performance of the duties assigned to the Employee. The Employer has the right to early remove a disciplinary sanction from the Employee on its own initiative, at the request of the Employee or at the request of his immediate supervisor.

The specified order is formalized by order of the head of the Organization.

Bonuses for organization leaders

Bonuses for the General Director, Executive Director, Advisor to the General Director, Business Development Consultant.

1. The size of the bonus is determined based on the results of the company’s financial and economic activities and depends on three company indicators - quantitative, qualitative and financial.
2. The size of the bonus and the frequency of its payment are approved by order of the General Director.
3. The bonus is paid only to those managers who are working in the company at the time of payment.

MATERIAL AID

1. In these Regulations, material assistance means assistance (in monetary or material form) provided to the Organization’s Employees in connection with the occurrence of emergency circumstances.
2. The following circumstances are considered extraordinary:

• death of husband, wife, son, daughter, father, mother, brother, sister;
• causing significant damage to the Employee’s home due to fire, flood and other emergency situations;
• injury or other harm to the Employee’s health.

The employer may recognize other circumstances as extraordinary.

1. Financial assistance is paid from the net profit of the Organization on the basis of an order (instruction) of the head of the Organization upon the personal application of the Employee.
2. Financial assistance is provided upon presentation by the Employee of documents confirming the occurrence of emergency circumstances.

ACCRUAL AND PAYMENT OF WAGES

1. Wages are accrued to Employees in the amount and manner provided for by these Regulations.
2. The basis for calculating wages is: staffing table, employment contract, time sheet and orders approved by the head of the Organization.
3. Time sheets are filled out and signed by the heads of structural units. The HR manager approves the time sheet.
4. For employees who have worked part-time, wages are calculated for the time actually worked.
5. The determination of wages for the main and combined positions (types of work), as well as for positions held part-time, is carried out separately for each of the positions (types of work).
6. Wages are paid to Employees at the Organization's cash desk or transferred to the bank account specified by the Employee under the conditions stipulated by the employment contract.
7. Before payment of wages, each Employee is issued a payslip indicating the components of wages due to him for the relevant period, indicating the amount and grounds for deductions made, as well as the total amount of money to be paid.
8. Payment of wages for the current month is made twice a month: on the 20th of the billing month (for the first half of the month - an advance payment of 50% of the salary) and on the 5th of the month following the billing month (final payment for the month).
9. If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.
10. If the Employee fails to fulfill his official duties due to the fault of the Employer, payment is made for the actual time worked or work performed, but not lower than the Employee’s average salary.

In case of failure to fulfill official duties for reasons beyond the control of the parties to the employment contract, the Employee retains at least two-thirds of the salary (official salary).

In case of failure to fulfill official duties due to the fault of the Employee, payment of salary (official salary) is made in accordance with the amount of work performed.

Downtime caused by the Employer, if the Employee warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the Employee’s average salary.

Downtime due to reasons beyond the control of the parties to the employment contract, if the Employee has warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the salary (official salary).

Downtime caused by the Employee is not paid.

1. Deductions from the Employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, as well as at the request of the Employee.
2. Amounts of wages, compensation, and other payments not received within the prescribed period are subject to deposit.
3. Certificates regarding the amount of wages, accruals and deductions from them are issued only to the Employee personally.
4. Payment for vacation to Employees is made no later than three days before its start.
5. Upon termination of the employment contract, the final payment of wages due to the Employee is made on the last day of work. If the Employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the Employee submits a request for payment.

In the event of a dispute about the amount of amounts due to the Employee upon dismissal, within the period specified above, the Employee is paid the amount not disputed by the Employer.

In the event of the death of an Employee, wages not received by him are issued to members of his family or a person who was dependent on the deceased no later than a week from the date the Organization submits documents certifying the death of the Employee.

WAGE INDEXATION

1. The Employee's salary is indexed in connection with rising consumer prices for goods and services.
2. Salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.
3. At the end of the year, the labor commission makes a decision on salary indexation. It takes into account the company’s financial indicators, the inflation index, as well as the growth of consumer prices in the country, determined on the basis of Rosstat data.
4. The commission determines how much wages are increased and sets the indexation amount as a percentage. It cannot be less than the official inflation index, but it can exceed it.

EMPLOYER'S RESPONSIBILITY

1. For delays in payment of wages, the Employer is liable in accordance with the legislation of the Russian Federation.
2. In case of delay in payment of wages for a period of more than 15 days, the Employee has the right, by notifying the Employer in writing, to suspend work for the entire period until the delayed amount is paid. The specified suspension of work is considered forced absenteeism, while the Employee retains his position and salary (official salary).
Published 2016-01-30 15:16 by Valeratal

The regulation on remuneration of workers is a local regulatory act that sets out the main aspects of remuneration for workers at a particular enterprise. This document also stipulates the following nuances:

• additional payments;
• incentive and compensation bonuses;
• mechanisms for calculating and paying wages to employees.

The regulations are developed by the employer taking into account the specifics of the activities of this organization. Compliance with the norms of the Labor Code of the Russian Federation is a mandatory rule for drawing up this document. When approving the Regulations, the opinion of the representative body of workers must be taken into account. This is stated in Art. 135 Labor Code of the Russian Federation.

The wage regulations are one of the employer’s internal documents. This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.

It is possible not to draw up such a document only if all the nuances of payment of funds are specified in employment contracts with employees. At the same time, working conditions must be “ordinary” so that there is no possibility of violating the labor rights of employees. Neither the Labor Code of the Russian Federation nor other legislative acts on labor say that the preparation and approval of the Regulations is the responsibility of the employer. It is also not established in what form and what content it should be.

Regulations on remuneration of workers 2018

In 2018, as in previous periods, the drafting of the Regulations is at the discretion of the employer. But if the Regulations are not formalized, the inspectors will immediately ask: “Why?” Therefore, it is recommended that this local act be drawn up and approved.

The employer independently determines the structure of this document. He takes into account the specifics of his company's activities. But as practice shows, the document should contain the following sections:

• general provisions. Here you need to specify what “salary” is, reflect information about the employer and indicate other data;
• wage systems. It is necessary to indicate which of the existing remuneration systems is used at this enterprise;
• procedure for calculating wages. The terms and procedure for payment of wages are prescribed;
• procedure for payment of vacation pay and temporary disability benefits. The terms and procedure for payment of these funds are prescribed;
• the procedure for remuneration in conditions deviating from normal ones. This section specifies the procedure for payment for overtime work, work on weekends and at night;
• the procedure for remuneration when performing additional duties. In this case, this is fulfilling the duties of an absent employee, combining positions, increasing the volume of work, expanding the service area;
• procedure for paying bonuses. If such a local document as the provision on bonuses is not included in a separate local regulatory act, then such nuances must be specified in this act;
• the procedure for calculating other payments established by the employer, based on its financial capabilities and the specifics of the organization. These include financial assistance, gifts, northern bonuses, regional coefficients, additional payments for the nature of the work, for shift work, for work in hazardous conditions, etc.;
• procedure, place and timing of payment of wages;
• the procedure for making payments in the event of a due date on a non-working day;
• approval of the pay slip form;
• wage indexation;
• final provisions.

While adhering to the letter of the law and drawing up this document, the employer often makes various mistakes. Among them, the most “popular” are:

1. date of payment of wages. The Labor Code of the Russian Federation clearly states that wages must be paid at least 2 times a month. In addition, there are 3 documents in which the employer has the right to reflect the date of payment - this is an employment contract, a collective agreement or internal regulations. In practice, it often turns out that these dates are not written down in any document.
   In addition, some employers believe that it is possible to specify not a specific date, but a period during which wages are paid. For example, from the 20th to the 25th of each month an advance is paid, from the 5th to the 10th - wages. This is a violation! A specific date must be indicated. For example, the 20th is an advance payment, and the 5th is the final payment. Do not forget that the break between payments should not exceed 15 days, so there is no need to set the dates like this - the 5th and 25th.
2. The procedure for paying wages. Here it is necessary to reflect how the advance is formed, what percentage of the salary it represents. Salaries must be paid 2 times a month. Therefore, it must be divided into 2 parts - advance payment and remaining salary. The Labor Code of the Russian Federation does not indicate what percentage of the salary the advance is. This must be decided by the employer himself and stated in the act. Otherwise, if there is no clarity for the employee, he will think out the nuances and may go with a complaint to the relevant authority.
   If the enterprise has a trade union organization, the amount of the advance will be determined by agreement between the administration and the trade union. Don't forget about payment deadlines. Most often, the following deadlines are set: the advance payment is paid on the 25th, and the remaining salary is paid on the 10th.
   As already mentioned, the break between payments cannot exceed 15 days. For example, an employee got a job at the beginning of the month. Most employers will make the first payment on the 25th. This will be an advance for time worked from the date of employment. But in this case, the payment terms are violated - more than 15 days will pass.
   Therefore, it is recommended to pay wages on the 10th, in proportion to the time worked, then make an advance payment on the 25th, and then pay money on a general basis and in the general manner.
3. Violation of deadlines for payment of wages. An employer has no right to delay the payment of remuneration for the work of its employees. There is no legitimate reason for this.
   The Regulations specify the calendar dates for payment of wages. The employer has no right to stay even one day. The employee must receive his money exactly on the day specified in the local act.
   If this does not happen, this is already a delay in wages. It is the employer's responsibility to pay compensation. The amount of compensation is 1/150 of the key rate of the Central Bank of the Russian Federation. In the Regulations, the employer may prescribe a different amount, but not less than this.
   A lack of funds in the company's current account or cash register is not a valid reason for non-payment of funds. The law does not stipulate any reason why an employer may delay. If there are no funds, then you need to start bankruptcy proceedings.
4. The employer did not approve the form of the pay slip. In Art. 136 of the Labor Code of the Russian Federation states that the employer must notify each employee about the payment of wages.
   The following must be notified:
   • about the components of the salary that a specific employee earned for a specific period;
   • on the amount of other accrued amounts, 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;
   • the amounts and reasons for the deductions made;
   • the total amount of money to be paid.
   The employer is obliged to approve the form of the pay slip and constantly issue it to its employees. But often employers neglect this responsibility and do not issue pay slips to employees. In addition, there is a misconception that the notifications that employees receive when transferring funds to a bank card can be mistaken for a pay slip. That is, they have the same functions - notifying the employee about the funds received. But that's not true!
5. Wage indexation. This is the responsibility of the employer, and it must be enshrined in a collective agreement or other local regulation.
   There is annual inflation - this is an increase in prices for necessary food products and utilities. If annual indexation is not carried out, workers will not have enough to live on. Therefore, management must increase wages.
   Indexation is a guarantee prescribed in the Labor Code of the Russian Federation. By not carrying it out, the employer violates the labor rights of its employees. Judicial practice shows that it is the employees who win the courts. Therefore, the employer must specify the indexation conditions in the Regulations and adhere to them strictly. If he does not specify the conditions for increasing the salaries of his workers, he will violate their labor rights.
   If management violates the terms of indexation, they can be held accountable:
   • the employer does not indicate in the local act the procedure for indexing wages. For this violation, the company can be fined from 30,000 to 50,000 rubles, and for a repeated violation - from 50 to 70 thousand rubles. This is stated in Part 1 and Part 4 of Art. 5. 27 Code of Administrative Offenses of the Russian Federation;
   • the employer has provided for the indexation procedure in the local act, but does not carry out the indexation itself. The employer is obliged to comply with the terms of the collective agreement, local regulations and the employment contract. This is stated in Art. 22 Labor Code of the Russian Federation. If local acts contain a provision for indexation, but in fact it is not carried out, the employer can be held administratively liable in the form of a warning or the imposition of an administrative fine in the amount of 3,000 to 5,000 rubles, according to Art. 55 of the Labor Code of the Russian Federation and Art. 5. 31 Code of Administrative Offenses of the Russian Federation.

Regulations on remuneration of workers: sample

Rules of remuneration depending on the specifics of the organization

Many enterprises have their own specific activities. For example:

• work on weekends;
• shift work schedule;
• continuous production;
• irregular working hours for some employees;
• other nuances.

Remuneration, depending on these nuances, must be specified in the Regulations. Each employee must clearly understand how he will be paid for his work. Therefore, when an employment contract is signed, the employee must familiarize himself with this local document. Familiarization takes place against signature.

Results

Every enterprise must have a wage policy. It is allowed not to draw it up, but only if all the nuances of payment are specified in the employment contract.

Each employee must be familiar with this local act upon signature. This is done when applying for a job. The Regulations spell out all the nuances that are provided by this employer. The exact content of this act is not established in any law or regulation.

The document is drawn up by the administration of the enterprise. If there is a trade union organization, then its opinion must be taken into account. The document is approved by the signature of the manager, as well as the “living” seal of the enterprise.

The structure of the document must be thoroughly thought out. To avoid problems with the labor inspectorate, you need to write down all the nuances that may arise.

You also need to take into account all the errors, among which are often common:

• lack of exact calendar dates for salary payments;
• violation of terms and breaks between payments - no more than 15 days and 2 times a month;
• the form of the pay slip has not been approved;
• lack of indexing rules;
• other errors.

All of them can lead to labor inspectors holding the employer liable under Art. 5. 27 Code of Administrative Offenses of the Russian Federation and other articles. Sanctions for violation are a fine. If the violation is repeated, the fine will have to be paid in a larger amount.

The regulation on remuneration is one of the local regulations of the company, which establishes the systems of remuneration used in the organization, additional payments and allowances of a compensatory and incentive nature, mechanisms for calculating and paying wages. The regulations on remuneration are developed by the employer taking into account the economic capabilities of the organization, but in compliance with the guarantees established by labor legislation, and are adopted taking into account the opinion of the representative body of employees (). Let's look at the structure of the wage regulations, analyze the mistakes that employers make when drafting the regulations, and determine whether wage indexation is mandatory for commercial organizations.

The Labor Code does not highlight the provision on remuneration as a separate document, that is, it is not mandatory. In practice, if a company pays employees only official salaries, then the regulations on remuneration are included in the internal labor regulations. Approval of a separate document is advisable if employees receive any additional payments in addition to salaries, or if the company simultaneously has different remuneration systems.

How to draw up a salary clause?

The structure and content of the wage regulations are determined by the employer based on the specifics of the activity, financial capabilities and staff of the company. The main purpose of the wage provision is to comply with the guarantees established by labor laws and industry agreements. The structure of the wage provision may be as follows:

• general provisions;
• wage systems;
• the procedure for calculating wages;
• the procedure for paying vacation pay and temporary disability benefits;
• the procedure for remuneration in conditions deviating from normal (overtime, work on weekends and at night);
• the procedure for remuneration when performing additional duties (fulfilling the duties of an absent employee, combining positions, increasing the volume of work, expanding the service area);
• the procedure for paying bonuses (if the provision on bonuses is not included in a separate local regulatory act);
• the procedure for calculating other payments established by the employer based on its financial capabilities and the specifics of the organization (material assistance, issuance of gifts, northern bonuses, regional coefficients, additional payments for the nature of the work, for shift work, for work in hazardous conditions, etc.);
• procedure, place and timing of payment of wages;
• the procedure for making payments in the event of a due date on a non-working day;
• approval of the pay slip form;
• wage indexation;
• final provisions.

The employer can supplement the provisions on wages: it may also include the procedure and cases of deductions from wages, payment of downtime, preservation of average earnings, social guarantees and compensation, etc.

Errors related to the preparation of wage regulations

Let's look at typical errors and violations related to the design and content of the wage regulations.

Salary payment dates

The Labor Code defines three documents in which the dates for payment of wages must be specified: internal labor regulations, collective agreement, employment contract (). But in practice, there are often cases when these dates are not written down anywhere, that is, the legal requirement is not fulfilled in any document of the employer.

Very often, for the payment of wages, not specific dates are set, but periods, for example: an advance payment is paid from the 20th to the 25th of the current month, the final payment is from the 5th to the 10th of the next month. Also, many employers do not take into account the requirement that wages must be paid every half month (), for example, they set the dates for payment of wages on the 25th and 15th, while the period between these dates is more than 15 days.

Salaries must be paid at least twice a month; even if the employee himself asks to pay him wages once a month, the employer cannot do this, since the employee’s situation worsens in comparison with the established Labor Code. Such violations must be excluded from the bonus regulations.

The procedure for paying wages in the wage regulations

Specifying the procedure for paying wages means that it is necessary to specify how the advance is paid, how it is formed, that is, what part of the wage is paid in what amount and when.

Issues of wages and their payments for employees are among the highest priorities, and if the employer does not disclose all the conditions, the employee will come up with these conditions himself and, if his expectations do not coincide with the actions of the company, he will file a complaint with the labor inspectorate. The mistake of companies is that they do not pay due attention to paperwork, as a result of which they pay fines due to such annoying shortcomings. So, the regulations on wages must clearly define the procedure for forming the first and second parts of wages and their sizes.

The Labor Code does not explain the concept of an advance, but when determining the procedure for paying wages, employers must take into account that the amount of the advance on wages for the first half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding a collective agreement, but it should not be lower tariff rate for hours worked (). Thus, when determining the amount of the advance, one should take into account the time actually worked by the employee, that is, set the advance and the final payment in proportion to the time worked.

It is also necessary to take into account the timing of payment of wages. If they are established in such a way that an employee who has worked the standard working hours and fulfilled the labor standards, advance payment and wages for the current month are paid only in the next month, the employer may be held administratively liable (;,).

Do not forget to take into account the rights of new employees; they must also receive a salary every half month.

EXAMPLE

The company's payroll dates are the 25th and 10th. If an employee is hired by the company at the beginning of the month, then the first salary payment (advance) will be made to him on the 25th, that is, in violation of the deadline of half a month. We recommend making the first payment to a new employee on the 10th in proportion to the time worked; further he will receive wages on general terms.

Violation of salary payment deadlines

No circumstances allow an employer to delay payment of wages. On the day specified in the local act, the employee must receive the amount due. For example, the Supreme Court of the Altai Republic, having established that the company did not pay wages on time, rejected the argument that the employer was not at fault due to a lack of funds in the current accounts. According to the court, which explained the application procedure, the company’s activities must be carried out in accordance with the requirements of the current legislation and other regulations governing labor relations, and therefore the economic interests of the enterprise should not violate the employee’s rights to receive wages within the time limits established by law (decision of the Supreme Court of the Altai Republic dated January 29, 2015 No. 21-4/2015).

The employer must also take into account the timing of interbank transactions. Delays in wages associated with the transfer of funds are the fault of the employer. In all cases of late payment of wages, vacation pay, calculation upon dismissal, and other payments, the company is obliged to accrue compensation to the employee in the amount of not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in effect at that time from amounts not paid on time for each day of delay starting from the next day after the established payment period up to and including the day of actual settlement ().

The form of the pay slip has not been approved

When paying wages, the employer is obliged to notify each employee in writing ():

• on the components of wages due to him for the relevant period;
• the amounts of other accrued amounts, 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;
• the amounts and reasons for the deductions made;
• the total amount of money to be paid.

It is the employer's responsibility to approve the payslip form and issue it to each employee, but it is rare to find a company that fulfills this responsibility. The opinion that payment of wages by transfer to the employee’s bank account exempts the employee from issuing a pay slip is erroneous. The Labor Code does not make the need to issue a pay slip dependent on the method of payment of wages. This is confirmed by judicial practice (post. Fifteenth AAS dated 08/03/2015 No. 15AP-11205/15; ).

Salary indexation

Employers must index wages in the manner established by the collective agreement, agreements, and local regulations (). Wage indexation is designed to provide workers with an increase in real wages in connection with rising consumer prices for goods and services. Indexation as a guarantee is prescribed in the Labor Code, so the employer must provide for the procedure for its calculation.

The need for a wage indexation clause in the wage regulations is indicated by Rostrud (): if the organization’s local regulations do not establish the procedure for wage indexation, then it is necessary to make appropriate changes (additions) to the local regulations in force in the organization. The Constitutional Court of the Russian Federation also determined that wage indexation should be provided to all persons working under an employment contract (). But labor legislation has not established any requirements for the size, procedure, or frequency of indexation of wages for employees of commercial organizations (). Employers determine the indexation procedure independently; it can be carried out in accordance with the consumer price index or, for example, taking into account the level of inflation specified in the law on the federal budget or in the law on the regional budget; the frequency is also determined by the employer.

The absence of a wage indexation procedure in a local regulatory act or in a collective agreement is qualified as a violation of labor legislation, entailing administrative liability ( ; ). Also in the above-mentioned definition (), the Constitutional Court of the Russian Federation indicated that the employer does not have the right to deprive employees of the guarantee provided by law and evade establishing the indexation procedure in a collective or labor agreement or in a local regulatory act.

Let us examine what liability is provided for the most common violations of the wage indexation procedure in practice.

The employer has provided for the indexation procedure in the local act, but does not carry out the indexation itself. The employer is obliged to comply with the terms of the collective agreement, local regulations and the employment contract (). If local acts contain a provision for indexation, but in fact it is not carried out, the employer can be held administratively liable in the form of a warning or the imposition of an administrative fine in the amount of 3,000 to 5,000 rubles
( ; ).

This, of course, is not a complete list of violations; we have considered only those that apply to all companies. There are also violations related to the specifics of the organization’s activities: for example, regional coefficients, percentage bonuses, bonuses and additional payments for the nature of the work, for hazardous working conditions, for shift work, etc. are not established.

Aida Ibragimova, Head of Human Resources at KSK Group

Types of remuneration systems

The following remuneration systems exist:

• time-based;
• piecework;
• commission;
• floating salary system;
• chord.

The organization determines independently what indicators to calculate employee salaries under these remuneration systems. There are no restrictions in this regard in the legislation.

Application of wage systems

An organization can simultaneously use several wage systems. For example, for some employees - piecework, and for others - time-based. There is no prohibition on the establishment of several remuneration systems in the Labor Code of the Russian Federation.

Documenting

The remuneration system chosen by the organization’s management must be recorded in a collective (labor) agreement or other local act (). For example, the wage system can be fixed in Regulations on wages, and the employment contract specifies a specific salary amount (tariff rate or salary).

The condition on remuneration is mandatory for the employment contract (). However, it is not always possible to describe in the text of the employment contract all types of payments, their amounts, and the payment procedure. The employer has the right to adopt local regulations () and describe in them details regarding the procedure for assigning a particular payment.

Different elements of the remuneration system can be established in separate internal documents (regulations on bonuses, collective agreements, orders, regulations), but it is more convenient to describe all labor and social guarantees for employees in a single provision.

DOWNLOAD sample payment clause

The regulation on remuneration is an internal regulatory act of the company, which determines the size, grounds, procedure and conditions for assigning payments for labor, taking into account state guarantees to employees and its own financial capabilities.

Download Regulations on remuneration.doc

Regardless of the actual state of affairs in the company, the employer is obliged to fulfill the obligations stipulated by the regulations on remuneration.

Coordination of wage regulations with the trade union

If the organization has a trade union, when approving the remuneration system, its opinion must be taken into account (Part 4 of Article 135 of the Labor Code of the Russian Federation).

Download the Regulations on remuneration taking into account the opinion of the trade union.doc

COMPOSITION and structure of the wage regulations

The legislation does not establish special requirements for the content of the wage regulations. In practice, each company, based on labor legislation and depending on industry characteristics, financial condition, and business scale, independently decides what obligations to employees to fix in a local regulatory act, without violating the norm of Part 4.

If necessary, the provision on remuneration of employees of the organization can be supplemented with other sections and obligations. But in modern conditions, what is more relevant is not an increase, but a reduction in the employer’s obligations to pay wages and provide social guarantees to employees.

REGULATIONS ON WAGES

SAMPLE REGULATIONS ON WAGES OF EMPLOYEES OF FEDERAL STATE INSTITUTIONS SUBJECT TO ROSSELKHOZNADZOR

I. General provisions

This Approximate Regulation on the remuneration of employees of federal state institutions subordinate to Rosselkhoznadzor (hereinafter referred to as employees) (hereinafter referred to as the Approximate Regulation) was developed in accordance with Decree of the Government of the Russian Federation dated 05.08.2008 N 583 “On the introduction of new systems of remuneration for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive authorities, in which the law provides for military and equivalent service, whose remuneration is currently carried out on the basis of the Unified tariff schedule for remuneration of employees of federal government institutions" ( Collection of Legislation of the Russian Federation, 2008, N 33, Art. 3852), Federal Law of June 24, 2008 N 91-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage” (Collection of Legislation of the Russian Federation, 2008, N 26, art. 3010), establishing the minimum wage from January 1, 2009 in the amount of 4,330 rubles per month, and other regulatory legal acts of the Russian Federation in the field of wages.

Sample provisions include:

• recommended minimum salaries (official salaries) for professional qualification groups (hereinafter - PKG);
• name, terms of implementation and amounts of compensation payments in accordance with the List of types of compensation payments in federal budgetary institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 29, 2007 N 822 “On approval of the List of types of compensation payments in federal budgetary institutions” institutions and explanations on the procedure for establishing compensation payments in federal budgetary institutions" (registered by the Ministry of Justice of Russia on 02/04/2008, N 11081), as well as the recommended amounts of increasing coefficients for salaries and other incentive payments in accordance with the List of types of incentive payments in federal budget institutions approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 29, 2007 N 818 “On approval of the List of types of incentive payments in federal budgetary institutions and clarification on the procedure for establishing incentive payments in federal budgetary institutions” (registered by the Ministry of Justice of Russia on 01.02. 2008, N 11080), at the expense of all sources of financing, and the criteria for their establishment;
• terms of remuneration for heads of institutions.

Determination of wages for the main position, as well as for positions held part-time, is carried out separately for each position.

Remuneration for employees employed part-time, as well as part-time, is made on the basis of salary (official salary) and compensation payments provided for by the regulatory legal acts of the Russian Federation, as well as this Model Regulation, in proportion to the time worked, depending on the volume performed work or on other conditions specified in the employment contract.

Employees who, with their consent, are given a day with a split shift into parts (with a break in work of more than two hours) are paid additionally for the time worked on these days based on the salary (official salary) for the position held. Intra-shift break time is not included in working hours.

An employee's salary is not limited by any limits.

The wages of employees (excluding bonuses and other incentive payments), established in accordance with the new remuneration systems, cannot be less than the wages (excluding bonuses and other incentive payments) paid on the basis of the Unified tariff schedule for remuneration of federal government employees institutions, provided that the scope of the employees’ job responsibilities is maintained and they perform work with the same qualifications.

II. The procedure and conditions for remuneration of employees of federal state institutions subordinate to Rosselkhoznadzor

2.1. Recommended minimum salaries for employees of federal government institutions subordinate to Rosselkhoznadzor (hereinafter referred to as institutions) are established on the basis of classifying the employee positions they occupy as PKG, approved by orders of the Ministry of Health and Social Development of Russia (appendix to this Model Regulation):

It is recommended that the salaries of deputy heads of structural divisions be set at 5 - 10 percent lower than the salaries of the corresponding managers.

2.2. An approximate regulation on the remuneration of employees of an institution may provide for the establishment of increasing coefficients for employees’ salaries:

• increasing coefficient to the salary for the position held;
• increasing coefficient to salary for length of service;
• increasing coefficient to the salary of the institution (structural division of the institution).

The decision to introduce appropriate increasing coefficients is made by the institution, taking into account the provision of these payments with financial resources. The amount of payments based on the increasing coefficient to the salary is determined by multiplying the employee’s salary by the increasing coefficient. Payments based on an increasing coefficient to the salary are stimulating in nature.

Salary increases are established for a specified period of time during the relevant calendar year and may be revised during the calendar year.

Increasing coefficients for salaries are established for a certain period of time during the corresponding calendar year. Recommended sizes and other conditions for applying increasing factors to salaries are given in paragraphs 2.3 - 2.6 of this chapter of the Approximate Regulations.

2.3. An increasing coefficient to the salary for the position held is established for all employees depending on the classification of the position to the qualification level within a specific PKG. Recommended sizes of this increasing factor for all PCGs:

The application of an increasing coefficient to the salary for the position held does not create a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.4. A personal increasing coefficient for salary can be set for an employee taking into account the level of his professional training, complexity, importance of the work performed, the degree of independence and responsibility in performing assigned tasks and other factors. The decision to establish a personal increasing coefficient for the salary and its size is made by the head of the institution personally in relation to a specific employee.

The application of a personal increasing coefficient to the salary does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.5. An increase in salary for length of service is established for all employees depending on the total number of years worked in the institution. Recommended rates of increase in salary for length of service:

• with length of service from 1 to 3 years - up to 0.05;
• with length of service from 3 to 5 years - up to 0.1;
• for years of service over 5 years - up to 0.15.

The application of a personal increasing coefficient to salary for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.6. An increasing coefficient for the salary of the institution (structural unit) is established for all employees.

The increasing coefficient to the salary of the institution (structural unit) does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.7. Taking into account working conditions, workers are provided with compensation payments provided for in Chapter VI of these Model Regulations.

2.8. Employees are paid incentive bonuses and bonuses provided for in Chapter VII of these Model Regulations.

IV. The procedure and conditions for remuneration of workers carrying out professional activities in the professions of workers

4.2. An approximate regulation on the remuneration of employees of an institution may provide for the establishment of increasing coefficients for workers’ salaries:

• personal increasing coefficient to salary;
• increasing coefficient to salary for length of service.

The decision to introduce appropriate increasing coefficients is made by the institution, taking into account the provision of these payments with financial resources. The amount of payments based on the increasing coefficient to the salary is determined by multiplying the worker’s salary by the increasing coefficient. Payments based on an increasing coefficient to the salary are stimulating in nature.