In 2019, officials and judges announced new rules for calculating salaries. The experts prepared samples of entries in the regulation on remuneration according to the new rules and told how to develop and approve the document.

From the article you will learn:

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Regulation on remuneration: specify the new rules

The calculation and payment of salaries, allowances and bonuses is an important aspect of the activity of any enterprise, strictly regulated by law and local regulations. In order to establish a unified procedure for settlements and effectively interact with staff on remuneration issues, it is recommended to develop a special regulatory act.

Note that the provision on the remuneration of employees is not considered a mandatory document from the point of view of the law. The official salary, dates of payment of salaries and other conditions can also be prescribed in the employment contract, and the rules for calculating bonuses and compensations in the collective agreement. But the presence of a single document with clearly formulated algorithms for remuneration reduces the risk of conflict situations.

Crib. How to specify the components of the salary in the employment contract

in 2018, personnel officers massively made changes to the regulation on remuneration. This is due to the new rules for calculating wages and the new resolution of the Constitutional Court of the Russian Federation on new rules for the payment of additional payments to (Resolution of the Constitutional Court of the Russian Federation dated June 28, 2018 No. 26-P).

Important changes that need to be made to the Regulations on wages

Change #1. Rewrite the clause on employee bonuses

The phrase about the calculation of additional payments from the salary is now considered a violation. This applies to cases where, in addition to the salary, employees receive permanent, for example, for intensity, for knowledge of a foreign language.

The Constitutional Court, in its ruling of June 28, 2018 No. 26-P, noted that the Labor Code establishes the minimum wage for work on a weekend or holiday. But this does not mean that other allowances should not be taken into account. Rostrud extended this rule to pay for work overtime and at night (answer dated 08/02/2018 on the site onlineinspektsiya.rf).

Change #2. Change the point about comparing wages with the minimum wage due to overtime

Overtime hours are not included in the minimum wage (Letter of the Ministry of Labor dated September 4, 2018 No. 14-1 / OOG-7353). It is possible that your pay statement does not specify which payments are summed up for comparison with the minimum wage to calculate the additional payment to the minimum wage.

Write it like this: “The salary for a month of an employee who has fully worked out the norm of working hours and fulfilled the labor norm cannot be lower than the minimum wage. If the salary of an employee who has fully worked out the norm of working hours for this period and fulfilled the labor norm is lower than the minimum wage, he is charged an additional payment up to the minimum wage. When calculating the supplement to the minimum wage, the amount of payments for comparison with the minimum wage does not include payment for overtime work.

Change #3. The district coefficient and the northern allowance can no longer be included in the minimum wage

The Constitutional Court, in its decision of December 7, 2017 No. 38-P, established that the district coefficient and the percentage allowance cannot be included in the minimum wage. This decision came into force immediately, which was confirmed by the Ministry of Labor in a letter dated 06/04/2018 No. 14-1 / 10 / V-4036.

Therefore, if the old norm is in force in your Regulation, remove this paragraph from the document.

Regulation on remuneration: sample document

Labor legislation does not establish a standard form of the Regulation on remuneration, therefore, an organization can draw it up in any form, taking into account the specifics of its activities.

As a rule, the Regulations on remuneration and bonuses for employees include the following sections:

Table. What sections to include in the Regulation on remuneration

Standard sections can be modified or removed. For example, if you need to develop for a security company that does not practice the payment of material assistance to employees, the regulation on labor protection is drawn up without the seventh section. The company using bonus clause, can safely exclude the sixth section of the template so that the regulations are not duplicated even partially.

Important! When compiling a document from scratch, it is easy to miss an important detail or incorrectly calculate the timing of the payment of salaries, which, according to the law, must be paid strictly twice a month.

Table. Terms of payment of salaries

Often overlooked is the rate of wage indexation. Organizations determine the procedure for indexing salaries independently. It may correspond to the officially established consumer price index for the whole country or in a separate region, the rate of inflation, the growth of the subsistence level of the able-bodied population, or other indicators that reflect the rise in prices for goods and services.

Regulations on wages (fragment). Salary indexation

How to agree and approve the regulation on remuneration and bonuses

The draft document is not approved immediately. First, it must be agreed with the officials responsible for calculating and issuing wages to personnel: the chief accountant, the head of the financial department, and the head of the personnel department.

If the organization has a trade union or any other association representing the interests of workers, one more stage is added. Any local acts related to wages should be agreed with the trade union in the manner prescribed by Article 372 of the Labor Code of the Russian Federation. And only after a positive decision of the trade union, the position is sent for approval to the head of the company.

After agreement with the representative body, the Regulations should be approved by the head of the organization. There are two ways to approve a document - issue a separate order or affix the appropriate stamp on the document itself, at the top of the sheet.

Then familiarize te with the text of the Regulations of the employees of the organization under the signature (part 3 of article 68 of the Labor Code of the Russian Federation). To do this, you can, in particular, maintain a sheet of familiarization of employees with the Regulations, where employees will put their signatures.

How to indicate bonuses in the salary statement

If the employer has not developed a separate provision on bonuses, it is worth adding the corresponding section to the regulation on remuneration. Using the standard template, make the necessary additions to the bonus section. Write down the conditions for bonuses, indicate how much bonuses are paid and how regularly this happens.

The more transparent the bonus system, the more accurate the wording used, the less the risk of claims from employees who felt that they were unfairly deprived of the bonus or paid it insufficiently. Make sure that the section on incentive payments reflects:

• types of bonuses paid to employees;
• sources of funding for the bonus fund;
• specific bonus indicators;
• conditions for reducing or canceling bonus payments.

Do not forget to familiarize all employees with the document under the signature in the familiarization sheet or a special journal.

The employer himself decides which system of remuneration to fix in the Regulations on remuneration. So that neither the labor nor the tax inspectorate makes claims about the procedure for paying wages, clearly state the condition on the timing of the payment of wages and on the indexation of wages. Familiarize employees with the adopted Regulations for signature.

The regulation regulating the basic principles of remuneration of employees - legally enforceable document. It combines the dynamics, specifics and temporal parameters of payments adopted by the enterprise, organization, the principles of material accruals, methods of indexation and other important issues related to cash settlements between the two parties of the labor process - the employee and the employer.

Why is it necessary and whether it is possible not to issue

The position is classified as internal normative-administrative act regulating one of the main activities of the organization.

Its purpose is not just to indicate in writing the principles and systems used for accruing cash settlements with employees, which are a legitimate measure of remuneration for the work they have performed. An equally important task is to legally fix the incentive procedure and the rules for material remuneration of people.

If we consider the issue from the point of view of legal state policy, the document sets itself the task of fixing in paper form all the accepted and applied in practice mechanisms for remuneration for the labor activity of the team.

The main function of paper is informational. It consolidates all actions aimed at receiving monetary remuneration by employees for their work in any of its forms and manifestations.

If the enterprise is large, has branches, this document may consist of hundreds of pages. In this case, its structural division into volumes is carried out.

The paper determines the legality of entering labor costs into tax items, while the absence of such a document will reduce by an order of magnitude chances, in the event of disputes with the tax authorities, to prove to them that they are right in controversial issues. For example, in the reduction of the base rate for the collection of income or premium tax.

Taking into account these and other advantages that this act gives, administrations, as a rule, are interested in its existence and do not spare the resources and time spent on its creation.

The employer, relying on the points of the document, uses the procedure for settlements with the team prescribed in it in such a way that the application of the policy of unfair distribution of the wage fund between staff units becomes impossible. The principle of objective encouragement and legal justification of all forms of remuneration for each individual employee is working.

The presence of a provision does not make much sense only if all the principles of payroll are spelled out in detail in the labor agreement between the employee and the employer, with a description of all the nuances and force majeure circumstances of the labor process.

Legally, punishment for the absence of an act or the procedure for its preparation is not provided. What will be its form depends on the specifics of production and the wishes of the manager.

This provision should be developed taking into account the specifics of the conditions of labor production activities, the procedure and methods for paying material accruals to employees.

The act should be classified as an internal legal normative document. It is approved by the administration of the company with the mandatory participation of the director and chief accountant.

In the development and drafting of the main provisions of the provision should take part the following persons:

• company director;
• representative of the accounting or settlement department;
• an employee of the legal service of the enterprise, if such a staff unit exists.

Features of combining salaries and bonuses

Regulatory framework of Russian legislation does not prohibit Consolidation of salaries and bonus accruals to employees. It is recommended to do it in a way that is acceptable, and most importantly, convenient for each specific organization.

Thus, at various enterprises one can observe multiple forms and options for drawing up a provision, which are based on the procedure for calculating material payments to employees.

It is possible to issue this document in the form of a basic manual that regulates only issues directly related to accruals for payment of work performed, according to the labor agreement.

At the same time, the main points regarding the procedure for bonuses are drawn up in a different provision. Accordingly, in this case, for each form of accrual, there should be accompanying internal acts.

A fairly popular step in the management policy of enterprises is adoption of a collective agreement- it describes in detail all the material nuances of bilateral relations in the aspect of the employee-employer.

If the directorate decides on a single document, its content should include points:

• term, form and procedure for payment of wages;
• personal responsibility of the head for the failure of the approved payment schedule;
• a table reflecting all types of surcharges;
• information about compensation charges;
• a table including allowances for force majeure, overtime;
• data on the form and amount of bonuses;
• column - other accruals and payments.

All items relating to bonuses and remuneration of employees must have legal background- with a detailed description of the accrual process and links to regulatory and legal state acts on the basis of which payments were made.

Information on wages and bonuses must be compiled in such a way that any full-time employee, having familiarized himself with it, can understand where the amount of money and bonuses that he receives for his work come from.

By the way, according to the Labor Code of the Russian Federation, this information should be transparent and open for review by all employees of the company.

Within the framework of the current Labor legislation, it is mandatory to include in the provision the following main points:

Tabular part of the position

All surcharges must be made in the appendices, designed in the form of tables. And although this requirement is not considered mandatory (the text form is also applicable), this method of submission more preferred.

The table where the calculations for surcharges are written includes those funds that exist in the enterprise other than wages. For each of their types, the current interest rates are entered in the appropriate column - overtime, night, holidays.

IN column "Notes"(it is usually at the end) paint explanatory comments, for example, hours worked at night.

Compensation transfers are processed in the same way. Additions are entered under each category of payments indicating the amount in figures and words and a mathematical algorithm or formula, based on which this result was obtained.

For example, harmful conditions at work transferred to an employee at the time of his dismissal will depend on a number of factors, which are converted into the calculation algorithm.

A table including allowances is only necessary in situations where such a material financing arrangement takes place in this organization. For example, this is an allowance for years worked in one place. This paragraph implies a full explanation of the time frame during which this accrual is due and carried out.

Approximately in this way, other tables are compiled, the number of which is determined by the needs of production activities and the specifics of settlements with employees.

Need for an annual review

The document considered in this article can be accepted once and not have time limits on the validity period. labor law in this regard. no specific periods. However, in some cases, the need for revision still arises.

For example, an organization introduces new technologies, expands the scope of its activities. In such situations, it will certainly be necessary to attract new personnel, respectively, there will be professions for which it will be necessary to revise or re-adopt the procedure for calculating cash payments.

In the effectiveness of the document, as a rule, both sides of the process are interested- employees and administration of the enterprise. For this reason, it is extremely important to maintain them in working condition - timely revision, adoption of amendments.

In addition, the planned adjustment of the greetings to the general systematization of the internal document flow, since it is its main part, will simplify the control of the activities of both individual structures and the organization as a whole.

Keep track of the current state of the act - direct responsibility of the director of the enterprise. To accomplish this task, most often, a revision of the provision on material payments to employees is carried out.

The nuances of piecework pay

The regulation on the remuneration of employees should take into account following points concerning the specifics of financing this type of work:

All items that are indicated in the act and relate to this form of payment must be agreed upon at a general trade union meeting of the collective. This is enshrined in article 135 of the Civil Code of the Russian Federation.

Often there are situations when the size of the tariff size changes. In this case, an appropriate amendment is made to the current regulation and again submitted for general collective discussion.

Shelf life

Each internal document has its own storage periods approved by the current legislative acts.

To improve the quality of understanding of all aspects of the organizational activities of the enterprise, the storage period for the provisions on remuneration of employees has been increased up to 75 years.

For proper preservation, in addition to the paper version, it is necessary to have electronic copy. It is important to understand that from a legal point of view, the calculation of the starting date of the specified period falls on January of the year, which follows the reporting period in which the clerical work was transferred to the archive department according to the situation.

If the regulated storage periods are violated through the fault of the company administration, it will be subject to penalties which are quite large in size.

What should be in the Payroll Regulations? The answer to the question is in this video.

Regulation on remuneration - an internal regulatory act of the organization, which indicates complete information on wages. We'll show you how to make it.

The regulation on remuneration and material incentives fixes the main characteristics of the remuneration of employees:

• payroll system;
• methods of material incentives;
• types of premiums;
• statutory deductions;
• substantiation of the accounting of salary expenses in tax expenses;
• special conditions.

In other words, this document regulates how employees are paid in a particular organization.

Is a document required?

The legislation does not establish the obligation to draw up a Regulation on the remuneration of employees. But at the first tax audit, the employer understands its importance.

It is this document, if it exists, that makes it possible to prove the legitimacy of reducing the tax base for income tax or STS. And any institution is interested in this action.

From the employee's point of view, the availability of such information makes the system of remuneration and rewards more transparent. This ensures the attractiveness of the organization as an employer and prevents a shortage of personnel.

Is it possible to do without

The GIT will not be able to punish an enterprise if it does not have a Regulation on remuneration for 2020: no new rules or penalties have been established for this. Sometimes its development is redundant:

• if all working conditions are fixed in the employment contract or collective agreement;
• if all employees work under normal conditions and the possibility of deviations from working conditions is excluded (no one is ever involved in work on holidays, weekends, night time).

How to enter a position

The management is engaged in the development of a local regulatory act. But the sole executive body does not have the right to adopt the Regulations on wages and bonuses for employees. In accordance with article 135 of the Labor Code of the Russian Federation, any internal regulatory documentation affecting wages must be approved by the trade union (of course, if it is at the enterprise)

If there is no such body in the company, accordingly, there is no need to approve the Payment Regulations.

When a compromise is reached, the leader issues an order. In it he reflects:

• the fact of approval of the document, its name may vary (on payment, on bonuses, on the motivation system, on incentives for work);
• the need to familiarize all employees with it (in accordance with Article 22 of the Labor Code of the Russian Federation);
• the obligation to familiarize newly hired employees with it before signing the contract (in accordance with Article 68 of the Labor Code of the Russian Federation);
• responsible;
• execution control.

From the date specified in the order, the Regulations on wages come into force. It is signed either by the head (for example, the general director), or by a person with the appropriate authority - by proxy. So, you should make sure that the latter is valid at the time of signing.

Familiarization of all employees under signature with the Regulation on remuneration, introduced again or already existing at the enterprise, is mandatory. There are several ways to do it right:

• draw up a special familiarization sheet, under which all employees will sign;
• start a special journal to record the fact of familiarization with internal regulations and make appropriate entries with the signatures of employees in it;
• for newly hired employees, the fact of familiarization may be indicated in the employment contract.

What to include in the provision

Usually the number of points depends on the number of wage systems used, additional payments and other specifics of a particular organization. Sometimes the consideration of individual issues is taken out in separate sections (for example, “Payment systems” are not considered in the “General Provisions”, but separately from them, as a separate part), or they are listed in the water part - this option illustrates a sample provision on remuneration and bonuses for employees .

The legislation does not contain a strict form for this case. The standard document includes the following sections:

1. General provisions. Here they indicate how wages are paid, wages are calculated, how the size is regulated, how the salary is determined, on which its amount depends. Also in the General Provisions it is worth considering such important issues as working hours, existing rates, currency of payments, deductions from payment.
2. Surcharges. This section contains the procedure for assigning additional payments, their types, possible and maximum amounts.
3. Bonuses for successful work, effective performance of duties. Here it is necessary to describe when and in what amount the manager undertakes to pay bonuses, grounds for promotion, nuances for different categories of employees. If the company has a separate document regulating the issues of bonuses, it is enough to refer to it.
4. Compensation.
5. Allowances.
6. The amount and cases of payment of material assistance.
7. The procedure for indexation or the actual content of salaries, which, according to the Labor Code of the Russian Federation, is an obligation, and not the right of the employer. Moreover, the development of a local regulatory act on the procedure for increasing the real content of earnings is mandatory, in accordance with judicial practice and explanations of Rostrud. There are different ways to index wages. Traditionally, a certain exact coefficient is used, but it is also possible to approve the use of any other method, for example, taking into account the financial results of the enterprise. The legislator in Art. 134 of the Labor Code of the Russian Federation obliges the employer to ensure an increase in earnings in the event of changes in consumer prices. Thus, there is no direct dependence on the inflation rate.
8. Other payments. This is usually referred to as severance pay.
9. Employer's responsibility. This refers to the protection of the rights of the worker in case of delay or non-payment of wages.

The approximate regulation on the remuneration of employees of budgetary institutions for 2020 will be much more voluminous than for a trading company. The salary of a state employee is a complex system, and all its components should be described in detail.

Types of cash incentives

The regulation includes an important section on monetary incentives for employees. It must indicate all the current types of compensation and allowances with a specific indication of their amounts and the procedure for payment (in which cases they are applied and in what amount). The reward system may also include the provision of free tours, tickets, etc. - then information about this is included in the document. In the "Material Assistance" section, you must specify a complete list of cases when the administration provides financial support to its employees. This list usually includes: the birth of a child, the loss of a close relative, marriage. You can also talk about the case of individual assistance based on specific circumstances.

Additional items are added as desired. If you decide to use the 2020 employee remuneration clause prepared by experts, you should carefully double-check it for compliance with the procedures of your organization and rework it: for example, some allowances are provided, but some are not. Some set a limit on the total amount of co-payments, others do not limit them.

It is necessary to indicate the specific amount of material assistance or the method of its determination. For example, the director establishes it by his own decision in a separate order based on the submission of the immediate supervisor of the employee. Also in this paragraph, it is separately indicated whether the amount of material assistance will be taken into account when calculating average earnings.

Changes and storage

All changes are made by order of the management. It is drawn up according to the same rules as in the case of approval. It must contain the following information:

• the name and date of entry into force of the document to which adjustments are made;
• list of items to be changed;
• new wording;
• obligation to familiarize employees with innovations;
• responsible.

If the changes affect the amount of wages, then each employee is warned about them personally. Notifications are sent out 2 months in advance.

Although we are talking about an internal regulatory act, the period of its storage is strictly regulated. According to the Order of the Ministry of Culture dated August 25, 2010 No. 55, the Regulation on wages belongs to category No. 4 - documents related to accounting and reporting, and not to labor relations, as it seems at first glance. The organization is obliged to store it for five years after replacing it with a new one.

GENERAL PROVISIONS

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 the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, this Regulation and employment contracts.
3. The Company has established a tariff system of remuneration, which includes a tariff rate (salary). Tariff rate (salary) - a fixed amount of remuneration of an employee for the performance of labor duties of a certain complexity (qualification) per unit of time.
4. The size of 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 size of the monthly tariff rate (salary) changes in case of changes in the Company's staffing table.
7. Managers, specialists who are paid salaries are paid in accordance with the staffing table approved by the head of the enterprise, and the amount of time worked.
8. Tariff rates (salaries) are set on the basis of a 40-hour working week; for part-time workers - based on a 16-hour working week and a 3.2-hour working day.

The remuneration of employees of the Organization includes:

• wages, consisting of a 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 that deviate from normal (if performance of work of various qualifications, combination of professions, work outside the normal working hours, at night, weekends and non-working holidays, etc.);
• incentive and incentive payments for the proper performance of labor duties, made in accordance with this Regulation and the Regulation on bonuses. Payment of wages in the Company is made in cash in rubles.
• Deductions from the employee's wages 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 the wages due to the employee (Article 138 of the Labor Code of the Russian Federation).
• In some 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 have 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 foreclosed 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 amounts due to the employee upon dismissal, the employer undertakes to pay the amount not disputed by him within the period specified above (Article 140 of the Labor Code of the Russian Federation).
• Wages not received by the day of the death of the employee are issued to members of his family or to a person who was dependent on the deceased on the day of his death. The payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.
• Downtime due to the fault of the employer, if the employee warned the employer in writing about the beginning of the downtime, is paid in the amount of at least two-thirds of the employee's average salary.
• Downtime due to reasons beyond the control of the employer and employee, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

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

PAYMENT SYSTEM

The system of remuneration in this Regulation refers to the method of calculating the amount of remuneration payable to Employees for the performance of their labor duties.

Direct piecework pay

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

For the production of each unit of production, specific prices are set. Their size is determined by the order of the General Director for six months. The salary is calculated in the following order: the amount of products of one type or another produced by the 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, if the reduction coefficient for marriage, provided for in clause 2.2.2, is not applied to this amount. of this Regulation.

If the product manufactured by an employee has a defect in the 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 scrap, the reduction factor is reduced by 0.2.

Chord system of remuneration

For brigades and groups working on specific projects and tasks, a piecework remuneration system is established. Employees are paid based on the collective result of the entire brigade (group). 40% of the income received by the brigade goes to the salaries of its employees.

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

Absenteeism for no reason gives the foreman (team leader) the right to reduce the salary of the offending employee by 15%, for appearing at work in a state of intoxication - by 10%. The salary of the foreman himself or the head of the group exceeds the average salary of his subordinates by 25%. The difference in salaries of employees who are members of the same team (group) cannot be more than 20%.

Time-bonus system of remuneration

For other employees of the company, a time-bonus system of remuneration is established.

• fixed part - salary;
• the variable part is the bonus accrued based on the timing and quality of the work, 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 (OFFICIAL SALARY)

The procedure for setting the salary of an employee

The salary (official salary) in this Regulation is understood as a fixed amount of remuneration of the Employee for the fulfillment of labor norms or labor duties of a certain complexity per month.

The amount of the salary (official salary) of the Employee 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 fully worked out the norm of working hours cannot be lower than the minimum wage established by federal law. Changing the salary of an employee

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

The salary can also be increased if the employee consistently shows high 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 an interest in improving labor efficiency.

The decision to raise the employee is made by the head of the employee, draws up a presentation on him and transfers to the personnel service. She considers 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 can be reduced if, for health reasons or at his own request, he is transferred to a position with less responsibility and load, as well as with less pay.

The organization has the right to reduce the salary of an employee if the certification showed that he demonstrates poor work results, does not fulfill the plan, does not cope with official duties, does not have the necessary knowledge in full and the necessary competencies, does not correspond to his position.

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

SUPPLEMENTS

Types and amount of surcharges

Employees of the Organization are entitled to the following additional payments:

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

Overtime pay

In this Regulation, overtime is understood as work performed by the Employee on the initiative of the Employer outside the established working hours, daily work (shift), with the summarized accounting of working time - in excess of the normal number of working hours for the accounting period.

For overtime work, the Employees are given 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 an irregular working day.

Extra pay for work on weekends and holidays

For work on weekends and holidays Employees with time wages are subject to 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 norm of working time;
• in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was performed in excess of the monthly norm of working time.

Extra pay for night work

For the purposes of this Regulation, night work means work from 10 p.m. to 6 a.m.

For work in the night shift Employees with time wages 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 the performance of the duties of a temporarily absent Employee, an additional payment in the amount of 50 percent of the salary (official salary) for the main job is established.

The specified additional payment is paid during the entire period of fulfillment of the 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).

The procedure for calculating and paying surcharges

• The accrual and payment of additional payments listed in clauses 4.2-4.6 of these Regulations are made monthly in accordance with the timesheets.
• The calculation of the hourly rate is made by dividing the amount of wages accrued in the billing period by the number of working days in this period according to the five-day working week calendar 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 is paid in a single amount.

• SUPPLEMENTS

Types of allowances

The employees of the Organization are provided with the following types of salary increments:

• for long service in the Organization;
• for the intensity, intensity of labor;
• for the use of a foreign language in the work;
• for classiness.
• Long service allowance

For a long period of service, the Employee is given a bonus to the salary (official salary) in the amount of 10 percent of the salary (official salary).

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

Bonus for intensity, labor intensity

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

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

Allowance for the use of a foreign language in work

For the use of a foreign language in the work of the Employee, an allowance is set in the amount of 15 percent of the salary (official salary).

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

Drivers allowance

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

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

BONUS

Types of bonuses

Employees of the Organization holding full-time positions are given current and one-time (one-time) bonuses.

1. Current Premium
   1. Current bonuses are paid based on the results of work for a month or another reporting period in accordance with the Regulations on Bonuses.
   2. The size of the current bonus is set by the manager by simply calculating the quantitative indicators of activity. Qualitative indicators are evaluated exclusively by the immediate supervisor of the employee
2. One-time (one-time) premium
   1. The amount of one-time (one-time) bonuses is not limited by 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 (Articles 22, 191 of the Labor Code of the Russian Federation).
   3. The amount of a one-time (one-time) bonus can be changed upward or downward by the 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 profit of the Organization;
4. in other cases provided for by the Regulations on bonuses - from the payroll 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 accrued to Employees who have disciplinary sanctions for:

1. absenteeism (absence from the workplace without a good reason for more than 4 hours in a row during the working day);
2. appearance at work in a state of alcoholic, toxic or other drug intoxication;
3. being late to the beginning of the working day without warning the immediate supervisor;
4. failure to comply with the instructions of the head;
5. failure to perform or improper performance of the duties assigned to the Employee. The Employer has the right to prematurely 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 made out by the order of the head of the Organization.

Rewarding the leaders of the organization

Awards to the CEO, Executive Director, Advisor to the CEO, Business Development Consultant.

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

MATERIAL AID

1. In this Regulation, material assistance means assistance (in cash or material form) provided to the Employees of the Organization in connection with the onset 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 emergencies;
• injury or other harm to the health of the Employee.

The employer may recognize other circumstances as extraordinary.

1. Material assistance is paid out of the net profit of the Organization on the basis of an order (instruction) of the head of the Organization on the personal application of the Employee.
2. The provision of material assistance is carried out upon submission by the Employee of documents confirming the onset of emergency circumstances.

CALCULATION AND PAYMENT OF SALARY

1. Wages are accrued to Employees in the amount and in the manner prescribed by this Regulation.
2. The basis for payroll are: staff list, employment contract, time sheet and orders approved by the head of the Organization.
3. Timesheets are filled out and signed by the heads of structural units. The HR manager approves the timesheet.
4. Employees who have worked part-time, wages are accrued for the time actually worked.
5. The determination of wages for the main and combined positions (types of work), as well as for the position held in combination, is carried out separately for each of the positions (type of work).
6. Wages are paid to Employees at the cash desk of the Organization or transferred to the bank account specified by the Employee on the terms stipulated by the employment contract.
7. Before the 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 reasons for the 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 day of the billing month (for the first half of the month - an advance in the amount of 50% of the salary) and on the 5th day of the month following the billing month (final payment for the month).
9. If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.
10. If the Employee fails to perform official duties through the fault of the Employer, payment is made for the time actually worked or work performed, but not lower than the average salary of the Employee.

In case of failure to perform 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 perform 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 due to the fault of the Employer, if the Employee warned the Employer in writing about the beginning of downtime, is paid in the amount of at least two thirds of the average salary of the Employee.

Downtime for reasons beyond the control of the parties to the employment contract, 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 salary (official salary).

Downtime due to the fault of 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, compensations, other payments not received within the established period are subject to deposit.
3. Certificates of the amount of wages, accruals and deductions from it are issued only personally to the Employee.
4. Payment for leave to Employees is made no later than three days before its start.
5. Upon termination of the employment contract, the final settlement 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 over the amounts due to the Employee upon dismissal, the Employee shall be paid an amount not disputed by the Employer within the period specified above.

In the event of the death of the 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 one week from the date of submission of documents certifying the death of the Employee to the Organization.

WAGE INDEXATION

1. The salary of the Employee is indexed in connection with the growth of consumer prices for goods and services.
2. The 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 decides on the indexation of salaries. It takes into account the financial performance of the company, the inflation index, as well as the growth in consumer prices in the country, determined on the basis of Rosstat data.
4. The commission determines how much wages rise and sets the indexation rate as a percentage. It cannot be less than the official inflation index, but it can exceed it.

EMPLOYER'S RESPONSIBILITY

1. For the delay in payment of wages, the Employer is liable in accordance with the legislation of the Russian Federation.
2. In the event of a delay in the payment of wages for a period of more than 15 days, the Employee has the right, by notifying the Employer in writing, to suspend work for the entire period until the payment of the delayed amount. The specified suspension of work is considered forced absenteeism, while the Employee retains the position and salary (official salary).
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The Labor Code of the Russian Federation does not oblige the employer to draw up a Regulation on remuneration.

Nevertheless, it is more convenient for large organizations with a complex system of payments to have a separate document that will combine all the information about the structure of remuneration, dates and procedures for issuing salaries, etc. Some companies go further - they put everything related to bonuses into another local act. However, this is also optional.

Why are these provisions needed when the Labor Code of the Russian Federation obliges to indicate the procedure for remuneration in the Internal Labor Regulations (Art. Labor Code of the Russian Federation) and the Labor Contract (Art. Labor Code of the Russian Federation)? When making decisions to draw up / not draw up a Regulation on remuneration, the employer must remember that any change in the employee's salary must be reflected in his employment contract. This means that the organization is obliged to conclude an additional agreement to the employment contract with each employee who will be affected by the change. If a separate document is approved, then the salary and compensation parts can be indicated in the employment contract, and for incentive (bonus) payments, make a reference to the Regulation, for example: “Bonuses are paid in accordance with the Regulations on remuneration of employees / Regulations on bonuses”. And all the adjustments will go through the new editions of the document.

A detailed payment scheme "weights" the employment contract, makes the document cumbersome. It is advisable to approve the Regulation on remuneration if, in addition to salaries, employees in the organization receive any additional payments, compensations, or if different remuneration systems have been adopted for different categories of employees.

In addition, the Regulation on the remuneration of employees insures the organization against the tax: the document justifies the legitimacy of attributing certain costs to the wage fund, thereby reducing the income tax base. Amounts not included in the Regulations on remuneration, the employment contract and / or the Internal Labor Regulations may be challenged by the tax inspectorate.

There is one more argument - the employer is obliged, when paying salaries, to give the employee a notice (pay slip) with a detailed description of all accruals and deductions (Art. Labor Code of the Russian Federation). The organization develops the notification form independently and approves the Regulations on remuneration.

How to draw up a Regulation on the remuneration of employees?

The content and structure of the Regulations on the remuneration of employees are not strictly regulated by the current legislation. The employer should focus primarily on the Labor Code of the Russian Federation, as well as existing regional and industry agreements that regulate all kinds of allowances and surcharges. An important document is the Decree of the Government of the Russian Federation. It reflects the regional coefficients, which the employer is obliged to say in local regulations.

The main requirement for the Regulation on remuneration is that the document should not worsen the position of the employee in relation to labor law.

The structure of the Regulations may include the following sections:

1. General section - defines the parties to labor relations, deciphers the basic concepts.
2. Labor reward. In the section, it is worth indicating the general system of remuneration (salary-bonus / commission), the amount of salaries / commissions for each of the categories of workers, depending on the position or the specifics of the work. Here you can also clarify the procedure and terms for issuing salaries - this information must match what is indicated in the Internal Labor Regulations.
3. Incentive payments (if this issue is not included in a separate Regulation on bonuses). We are talking about bonuses and allowances, for example, for professional achievements or qualifications, about the procedure for their appointment and payments.
4. Compensation payments. In this section, the employer enters the amounts that are accrued to employees for special working conditions: regional coefficient, surcharge for harmfulness, for working at night, for combining, etc.
5. Final section. The final part reflects the procedure for approving the document, the timing of its entry into force and the cancellation of the previous edition. This section is optional, since the information is contained in the order by which the head approves the Regulation.

This is an approximate list of sections that may be in the Regulations. At its discretion, the employer may separate into a separate part the procedure and terms for the payment of wages, the general scheme of remuneration, or deductions from wages accepted in the organization.

Who approves the Payment Policy?

Depending on the state of the organization, accountants, specialists from the economic department, legal service, documentary and legal support, etc., may participate in the development of the Regulations. If the enterprise has a trade union organization or a representative body of workers ( Art. Labor Code of the Russian Federation), the draft Regulation is necessarily consistent with them. If there is no elected body, the head approves the project solely by his order.

A significant point: the employer must familiarize employees with the Regulations on remuneration (including the new version of the Regulations) at least two months before the document enters into force. That is, in the order by which the head approves the Regulation, the date of entry into force of the document should be indicated - not less than two months later.

All employees of the organization are required to familiarize themselves with the Regulations on remuneration when hiring or two months before the new edition is put into effect. Notifications are issued individually to each, in paper form. Employees can leave signatures on reading the Regulations on the notifications themselves, in a special journal or on familiarization sheets.

Violation of these terms can become a reason for labor disputes and entail administrative liability.