home Thyroid The provision on wages is time-based. Calculation of financial assistance. The procedure for indexing wages

The provision on wages is time-based. Calculation of financial assistance. The procedure for indexing wages

03.01.2019, 13:32

To establish a procedure for rewarding personnel, you need a Regulation on bonuses for employees. The 2019 sample, prepared by our specialists, will help save time on developing your own document. It is clear that making adjustments due to the specifics of the company’s work into a ready-made document is much easier than developing your own local act from scratch. In the article you can download the Regulations on Bonuses for free.

The rules of the game are set by the employer

The current legislation leaves everything related to material incentives for employees to employers (organizations and individual entrepreneurs). The Labor Code does not contain a direct obligation to provide bonuses to personnel.

However, any self-respecting company must have a Regulation on remuneration and bonuses for employees. The point is that it makes sense to reward employees who do their jobs well. Thoughtful and timely stimulation of employees to work is a sure way to increase labor productivity, and, as a result, improve the financial performance of the organization. It is for this purpose that employers develop and approve the Regulations on bonus payments to employees.

There are different types of awards

The most common method of reward is a cash bonus. In general, a bonus is a monetary or material incentive for labor achievements (production bonus). However, in practice there are also bonuses that are not related to work activity. These are so-called non-production bonuses. These include, for example:

bonuses dedicated to the employee’s retirement;
awards for anniversaries;
bonuses for holidays.

Based on the frequency of payment, bonuses are divided into:

one-time;
periodic (for example, monthly);
annual

The employee incentive system is prescribed in the Regulations on bonus payments to employees (sample at the end of the article). This is a specialized local act that sets out the conditions under which employees can count on receiving incentives. In practice, very often a general internal regulatory document is developed that covers all types of payments in favor of employees, including applicable incentives. This is the so-called Regulation on remuneration and bonuses.

In accordance with labor laws, wages must be paid at least twice a month. According to officials, wages for the first half of the month, according to the Labor Code of the Russian Federation, should be paid in the interval from the 16th to the 30th (31st) of the current period, and for the second half - from the 1st to the 15th of the next month. Specific days of salary and advance payment must be established by internal labor regulations, a collective or labor agreement (letter of the Ministry of Labor of Russia dated April 18, 2017 No. 11-4/OOG-718).

For paying wages once a month, the law provides, among other things, for administrative liability (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

What to encourage

You need to start drawing up the Regulations on bonuses and material incentives for employees by preparing a list of achievements for which incentives should be provided. Typically, reasons for incentives include:

fulfillment and overfulfillment of the established plan;
successful implementation of the project the employee is involved in;
rationalization proposal aimed at optimizing the production process;
active transfer of experience to new employees of the enterprise.

This information must be contained in the Regulations on bonuses for employees.

Once you have decided on the grounds for incentives, you should move on to ways to motivate employees. An employer has various ways to reward employees. In particular, these include (Article 191 of the Labor Code of the Russian Federation):

Gratitude;
bonus;
valuable gift;
certificate of honor;
nomination for the title of the best in the profession;
nomination for a state award (for special services to society and the state).

Please note that the list established by the Labor Code is not exhaustive, and the employer can approve its own types of incentives for employees. For example, the Regulations on bonuses for municipal employees may provide for other ways to reward staff. Nothing human is alien to officials, therefore, like workers in the commercial sector of the economy, they need additional material incentives.

Having indicated in the document the general rules for paying bonuses and sources of payments, you must not forget to indicate the categories of employees receiving bonuses. For example, it should be included in the Regulations on bonuses for sales managers (see sample below).

In practice, the amount of bonuses can be set as a fixed amount or as a percentage of some basic value. For example, to the salaries of company employees. It is also necessary to indicate cases when bonuses are not paid or are paid in incomplete amounts. Such conditions must be reflected in the Regulations on bonuses. An example is failure to meet any indicators established by the enterprise. In particular, failure to fulfill the sales plan.

The final section of the regulation should indicate the validity period of the document, the rules for making changes to this local act and the procedure for familiarizing employees with it. This is roughly what a premium position in an enterprise should look like.

After the development of the document is completed, it is approved by the head of the organization and put into effect by his order (Part 4 of Article 135 of the Labor Code of the Russian Federation). If the company has created a representative body of employees, for example, a trade union, then the document must be agreed upon with it before approval. All this must be taken into account when preparing a sample Bonus Regulation.

Employees of the organization must be familiarized with the approved internal regulatory document. This should be done against signature (Part 3 of Article 68 of the Labor Code of the Russian Federation). The most convenient way would be to attach a familiarization sheet to the Regulations, on which the employees will sign.

We bring to the attention of readers an example of the Regulations on bonuses for employees of an enterprise:

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A wage regulation is a local regulatory act approved by the head of the company. Its main task is to show the structure of calculations and payment of salaries.

It is not surprising that the provision on bonuses is also a local normative act, but it gives the employer the right to determine all kinds of payments such as bonuses and allowances.

Watch a video about what a wage provision is:

Is it necessary to compose?

There is no need for this document unless all employee payments are specified in detail in employment contracts, separately or collectively, or all payments to each employee are subject to certain conditions, without exceptions in the form of overtime, or on holidays and weekends. If such a situation arises, the provision may not be made.

Russian legislation does not include a mandatory requirement for wages for every hirer. There are no mandatory requirements for document execution. So, here there is a somewhat free form of the document, if there is one.

Should it be combined with the employee bonus paper or not?

Due to the lack of unconditional demand for the provision, each company may have its own version of writing a document on cash settlements and payment of money to employees.

For example, some agreed to prescribe an individual provision on remuneration and a provision on bonuses in another document.

And there are those who make do only with a collective agreement, which sets out a list of the required concepts of the salary debate.

What should you consider when writing?

When drawing up bonus regulations issues such as:

what to include in the general provisions;
how not to make a mistake in choosing the type of bonus;
how to correctly indicate the amount of the premium;
accounting for bonus payments.

What is indicated in the general part?

This part is usually devoted to the purpose for which the provision on bonuses for the employee or employees will be written. Examples of such goals:

employee motivation;
increase in labor productivity;
increasing work efficiency.

It is also necessary to indicate the employees to whom the provision applies.

How not to make a mistake when choosing the type of incentive?

Bonuses are usually divided into current and one-time:

the current one is translated each time to a certain period (month, year, etc.).
one-time bonus - once for a certain success.

For each group of employees there is a list of conditions on the basis of which the bonus is selected.

When choosing the terms of payment for a bonus, you should not write a general one (“for success in work”), but specify specifically why, why and for what.

How to correctly indicate the amount of financial incentives?

The question is important (a tax inspection may indicate the significance of a particular premium, whether the price was inflated, etc.).

The regulations may have fixed prices, percentages (for example, if you exceed the task by 10-20%, a bonus of 20% of the salary is issued).

There may also be not a percentage, but a marking from the minimum amount to the maximum.

The employee’s experience also plays a big role.(an employee with more than 5 years of experience can receive bonuses with an increase in the coefficient, and with ten years - even more).

Accounting for interest and ratios

When writing a document, you need to choose what payments may be. For example, set bonuses as a percentage of the salary. Or, a coefficient and bonuses are appropriate.

Document Sections

Fundamental terms with definitions;
familiarization with the remuneration system;
intervals of money transfers and salary forms. fees;
guarantee for late payments;
the period of validity of the provision;
tabular texts (“Additional payments”, “Compensations”, “Allowances”, “Bonuses”, “Other payments to the employee”).

The main section includes points where you can familiarize yourself with the regulatory documents on which the provision is based. Afterwards there is an analysis of the basic theses and the terminology used in the position.

This paragraph allows each employee to easily understand the full meaning of the document. It also states which employees are referred to in the regulations.

The next section is directly about the remuneration system itself (SOT), which is divided into time-based and piece-rate. It is also possible that each type of worker has its own SOT.

The third area is intended to describe the terms and forms of salaries; the numbers when earned money is accrued (advance, settlement) are also placed here.

The same part more broadly describes the forms of labor payments (cash, via bank card) and the non-excluded percentage of income.

The other part reflects information about the employer’s responsibility for late payments. The provision can indicate the cost of compensating for the misunderstanding.

And the last paragraph dates the validity period of the provision and prescribes, if necessary, some conditions.

Nuances of tabular presentation

If desired, bonuses, compensations, and additional payments can be drawn up in tabular form. This method is usually included for easier perception of information. The tabular document “Additional payments” lists all possible salary supplements in a given company (from overtime, night work, holidays, etc.).

Each individual table covers specific interest rates. It is also possible to draw up notes in a tabular type, where explanations will be written (time designated as a night shift, its duration).

“Allowances” are added only when the employer allows additional payments to the salary. Other tables are compiled in a similar way.

Do I need to rewrite it annually?

An established provision on remuneration can be written and discussed only once and for the entire time, without a deadline, since the legislation does not give any recommendations on the timing of this type of document.

It is really necessary to draw up a situation every year in a situation where the employer is trying untrodden paths of activity in order to attract new workers, motivate old ones, allowing them to gain new skills.

And also to look at your work from a different point of view, gain a wider range of opportunities and revive interest in them. This is where you need to update or add additions to valid COTs.

So, the provision on remuneration is not a mandatory document, but only a convenient addition that one or another company has the right to draw up. It is not necessary to combine the two provisions because they are unnecessary.

Having information about the approximate structure and form of filling out the provision and the optionality of amendments and its annual preparation, you can increase the efficiency of your work processes several times.

Regulations on remuneration of workers- local regulatory act, which includes the features, procedure and terms of payment of wages, wage systems established in the organization, mechanisms for calculating wages, the procedure for its indexation and other significant issues related to the calculation and payment of all types of benefits and financial assistance to the employee, compensation, etc.

The wage regulation is not a mandatory document and its absence does not threaten the employer in any way, but in general it significantly makes life easier for both the employer and his employees.

The regulations do not have a unified form and are drawn up by each employer independently, taking into account legal norms and the specifics of the organization’s activities (IP).

Features of compilation

When drawing up wage regulations, it is necessary to take into account the following features:

- it may include the procedure and features of paying bonuses to employees, and therefore there is no need to adopt a provision on bonuses;

- the document is drawn up by employees of the personnel department or accounting department, taking into account the opinion of the representative body of employees and approved by the head of the company (IP);

- if the wage provision contains norms that contradict current labor legislation, the employer faces a significant fine;

- the validity period of the provision, as well as the procedure for its mandatory revision, is not defined by law, therefore there is no need to draw up a new document unless necessary.

There are no clear indications of which sections must be included in the salary regulations, however, it is recommended to include the following information in it:

- General provisions (regulatory acts regulating the issues of remuneration in a company or individual entrepreneur, the circle of persons covered by this document, persons responsible for issuing wages and bonuses, the procedure for sending a pay slip to an employee).

- Information on the procedure for paying wages (the remuneration system used in the organization, the size of the salary, the procedure, place and deadline for paying wages, the specifics of paying salaries to seasonal workers, employees working in the Far North and other categories of workers, whose working conditions deviate from normal).

- The procedure for bonuses for employees. This section is included in the Regulations if a separate document on bonuses for employees in the organization or individual entrepreneur is not established.

- Other terms of remuneration.

Note: features of remuneration in conditions deviating from normal conditions can be separated into a separate section.

note, that from October 3, 2017, the terms for payment of wages have changed. If previously the employer could issue it at any time, but at least 2 times a month, now the salary must be transferred to the employee no later than the 15th of the next month. The gap between the advance and salary should still not exceed 15 days. Penalties have also been increased for violation of salary payment deadlines.

Regulations on remuneration

1. General Provisions

1.1. This Regulation has been developed in accordance with current legislation

Russian Federation and provides for the procedure and conditions of remuneration, procedure
spending funds on wages, a system of material incentives and incentives
Employees ___________ (hereinafter referred to as the Organization). The position aims to increase
motivating the work of the Organization's personnel, ensuring material interest
Workers in improving the qualitative and quantitative results of labor: implementation
plan targets, reducing costs per unit of production (work, services),
improvement of technological processes, creative and responsible attitude towards
labor.

1.2. This Regulation applies to persons hired in accordance with

administrative acts of the head of the Organization (hereinafter referred to as the Employer) and
carrying out labor activities on the basis of labor agreements concluded with them
contracts (hereinafter referred to as Employees).

This Regulation applies equally to Employees working for

conditions of part-time work (external or internal).

1.3. In these Regulations, remuneration means money,

paid to Employees for performing their labor functions, including
compensation, incentive and incentive payments made to Employees in
in accordance with the labor legislation of the Russian Federation, these Regulations, labor
contracts, other local regulations of the Employer.

1.4. Remuneration of the Organization's Employees includes:

Salary, 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 that deviate from normal (if
performing work of various qualifications, combining professions, working outside
normal working hours, nights, weekends and non-working hours
holidays, etc.);
- incentive and incentive payments for proper performance of labor
duties performed in accordance with these Regulations and the Regulations on
bonuses.

2. Remuneration system

2.1. In these Regulations, the remuneration system means the method of calculating sizes

remuneration payable to Employees for the performance of their labor duties.

2.2. The Organization establishes a ______________________ system of remuneration if

the employment contract with the Employee does not provide otherwise.

______________________________________________________________________________

3. Salary (official salary)

3.1. In these Regulations, salary (official salary) means

fixed amount of remuneration for the Employee for fulfilling labor standards or labor standards
duties of a certain complexity per month.

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

3.4. The salary (official salary) may be increased by the decision of the Employer.
An increase in salary (official salary) is formalized by order (instruction)
head of the Organization and an additional agreement to the employment contract with
the relevant Employee.

4. Additional payments

4.1. 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).

4.2. 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 ___ percent of the hourly rate;
- for subsequent hours of overtime work - in the amount of ___ percent of the hourly rate.

The specified additional payments are not made to Employees who have an irregular

working day.

4.3. For work on weekends and holidays For workers with time wages

surcharges are established:

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

4.4. 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 __ percent of the hourly rate.

4.5. For the performance of duties of a temporarily absent Employee, it is established

additional payment in the amount of ____________________________________________________________.

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

4.6. For combining professions (positions), an additional payment is established in the amount of

_______________________________________________________________________________.

The specified additional payment is paid during the entire period of combining professions

(positions).

4.7. Accrual and payment of additional payments listed in paragraphs 4.2-4.6 of these Regulations,

is carried out monthly in accordance with time sheets.

4.8. The hourly rate is calculated by dividing the amount accrued in

calculation period of wages by the number of working days in this period according to
calendar of a five-day working week and for 8 hours (the length of the working
day).

________________________________________________________________________________

5. Allowances

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

____________________________________________________________________________

6. Bonuses

6.1. For employees of the Organization holding regular positions, current and

one-time (one-time) bonuses.

6.2. Current bonuses are paid based on the results of work for the month or other reporting period

period in accordance with the Regulations on bonuses.

6.3. Current bonuses are calculated based on the amount accrued to the Employee for the reporting period.

period of salary (official salary), allowances and additional payments to it in accordance with this
Regulations.

___________________________________________________________________________

7. Financial assistance

7.1. 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.

7.2. The following circumstances are considered extraordinary:

_______________________________________________________________

7.3. Financial assistance is paid from the net profit of the Organization based on
order (instruction) of the head of the Organization on the personal application of the Employee.

7.4. Financial assistance is provided upon presentation by the Employee

documents confirming the occurrence of emergency circumstances.

8. Calculation and payment of wages

8.1. Wages are accrued to Employees in the amount and manner prescribed

by this Regulation.

8.2. The basis for calculating wages is: staffing schedule, labor

contract, time sheet and orders approved by the manager
Organizations.

8.3. Time sheets are filled out and signed by the heads of the structural

divisions. The HR manager approves the time sheet.

8.4. For employees who have worked part-time, wages are calculated for

actual time worked.

8.5. Determination of wages for main and part-time positions (types

works), as well as for positions held part-time, is carried out
separately for each position (type of work).

8.6. Wages are paid to Employees at the Organization's cash desk or transferred to

the bank account specified by the Employee under the conditions provided for in the employment contract.

8.7. Before payment of wages, each Employee is given a payslip with

indicating the components of the salary due to him for the corresponding
period, indicating the amount and reasons for the deductions made, as well as the total amount of money to be paid.

8.8. Payment of wages for the current month is made twice a month:

_________________________________________________________________________________

8.9. If the payment day coincides with a weekend or non-working holiday, payment

wages are paid on the eve of this day.

8.10. If the Employee fails to fulfill his official duties due to the fault of the Employer, payment

is made for actual time worked or work performed, but not less than
average salary of the Employee.

Failure to fulfill official duties for reasons beyond the control of the parties

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.

8.11. Downtime due to the fault of the Employer, if the Employee warned in writing

The employer about the beginning of downtime, paid in the amount of at least two thirds of the average
Employee's salary.

Downtime due to reasons beyond the control of the parties to the employment contract, if the Employee

notified the Employer in writing about the start of downtime, paid in the amount of not
less than two thirds of the salary (official salary).

Downtime caused by the Employee is not paid.

8.12. 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 by
Employee's statement.

8.13. Amounts of wages, compensation, and other payments not received on time

period, subject to deposit.

8.14. Certificates on the amount of wages, accruals and deductions from it are issued only

personally to the Employee.

8.15. Payment for vacation to Employees is made no later than three days before its start.

8.16. 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, at the specified

above the deadline, the Employee is paid the amount not disputed by the Employer.

8.17. In the event of the death of an Employee, wages not received by him are issued to his members

family or person who was dependent on the deceased, no later than a week from the date
submission to the Organization of documents certifying the death of the Employee.

9.1. The Employee's salary is indexed in connection with rising consumer prices for goods and services.

9.2. At the end of each quarter, the Employer increases employee salaries in accordance with the consumer price growth index, determined on the basis of data

Rosstat.

9.3. Salary, taking into account indexation, is paid to the Employee starting from the first month of each

quarter.

10. Responsibility of the Employer

10.1. For delay in payment of wages, the Employer is liable

in accordance with the legislation of the Russian Federation.

10.2. 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
payment of the delayed amount. The specified suspension of work is considered forced
absenteeism, while the Employee retains his position and salary (official salary).

11. Final provisions

11.1. This Regulation comes into force from the moment of its approval and is valid

indefinitely.

11.2. This Regulation applies to labor relations that arose before the entry into force

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

A sample regulation on wages in 2016 is one of the most important documents regulating wages. How to make changes to a document?

How to make changes to the salary regulations in 2016

If any changes occur in the company, for example, renaming the organization, they need to be reflected in the Regulations on Remuneration. How to do this in 2016?
Perhaps the organization has adopted a local act (for example, a regulation) that regulates the procedure for adopting and amending local regulations. In this case, when adjusting the rules of the payment provision, it is necessary to take into account the procedure established by it.

In the absence of such a document, changes to the Remuneration Regulations are usually drawn up as an appendix. This option is convenient if minor changes are required (for example, renaming an organization, etc.). If the adjustments are significant, then it is advisable to adopt a new act, recognizing the previous one as invalid.

Rules for amending the Regulations on remuneration in 2016

Regardless of the method chosen - approval of an annex to an existing document or adoption of a new provision - several important legislative requirements must be taken into account.

Rule 1. The employee's salary is established by the employment contract in accordance with the employer's current remuneration systems (Part 1 of Article 135 of the Labor Code of the Russian Federation). Therefore, if amendments are made to the Regulations on Remuneration, changing the amount of workers’ wages and payment conditions, then it is necessary to bring employment contracts into compliance with the new provision. This must be done in accordance with the procedure established by law.

Rule 2. Remuneration systems, including tariff rates, salaries, additional payments and allowances, as well as bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation (Part 2 of Article 135 of the Labor Code of the Russian Federation). The conditions of remuneration determined by local acts cannot worsen the situation of workers in comparison with labor legislation (Part 6 of Article 135 of the Labor Code of the Russian Federation). Otherwise they cannot be used.

Rule 3. Local acts establishing wage systems are adopted by the employer taking into account the opinion of the trade union (Part 4 of Article 135 of the Labor Code of the Russian Federation). Otherwise they cannot be used. Then you need to focus on the norms of labor legislation, collective agreements, agreements (Part 4 of Article 8 of the Labor Code of the Russian Federation).

Rule 4. The employer is obliged to familiarize employees, against signature, with the adopted local acts directly related to their work activities (Part 2 of Article 22 of the Labor Code of the Russian Federation).

Rule 5. The local act comes into force on the date of its adoption by the employer or on the date specified in this act. It applies to relationships that arose after its entry into force. For relations arising before this event, it applies to the rights and obligations arising after its adoption. The local act or its individual provisions cease to be valid in connection with (Article 12 of the Labor Code of the Russian Federation):

expiration;
cancellation (recognition as invalid) of this local act or its individual provisions by another local act;
the entry into force of a law or other regulatory legal act containing labor law norms, a collective agreement, an agreement (if these acts establish a higher level of guarantees for employees compared to the established local regulatory act).

Regulations on remuneration 2016. Sample

Limited Liability Company "Alfa"

I APPROVED

CEO

Alpha LLC

A.V. Lviv

Regulations on remuneration

Moscow 11/13/2015

1. General Provisions

1.1. These Regulations have been developed in accordance with the current legislation of the Russian Federation and provide for the procedure and conditions for remuneration, the procedure for spending funds on remuneration, a system of material incentives and incentives for Employees of Alpha LLC (hereinafter referred to as the Organization). The regulation aims to increase the motivation for work of the Organization's personnel, ensure the material interest of Employees in improving the qualitative and quantitative results of work: fulfilling planned targets, reducing the cost of producing a unit of product (work, services), improving technological processes, creative and responsible attitude to work.

1.2. This Regulation applies to persons hired in accordance with administrative acts of the head of the Organization (hereinafter referred to as the Employer) and carrying out labor activities on the basis of employment contracts concluded with them (hereinafter referred to as the Employees).

This Regulation applies equally to Employees working on a part-time basis (external or internal).

1.3. In these Regulations, remuneration means money paid to Employees for the performance of their labor functions, including compensation, incentives and incentive payments made to Employees in accordance with the labor legislation of the Russian Federation, these Regulations, employment contracts, and other local regulations of the Employer.

Upon written application of the Employee, remuneration may be made in other forms that do not contradict the legislation of the Russian Federation. In this case, the share of wages paid in non-monetary form should not exceed 20 percent of the total wages.

1.4. 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.

2. Remuneration system

2.1. 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.

2.2. The Organization establishes a time-based bonus payment system, unless the employment contract with the Employee provides otherwise.

2.3. The time-based bonus system of remuneration provides that the amount of the Employee’s salary depends on the actual time worked, which is recorded in accordance with working time records (timesheets). At the same time, along with wages, Employees are paid material incentives for performing labor functions provided they comply with the bonus conditions provided for by these Regulations and the Regulations on Bonuses.

2.4. The monthly remuneration of the Organization's Employees consists of a fixed and variable part. The constant part of the remuneration is a guaranteed monetary reward for the Employee’s performance of his assigned job duties.

The permanent part of the salary is the salary (official salary) in accordance with the current staffing table. The variable part of remuneration is bonuses, as well as allowances and additional payments for working conditions that deviate from normal ones.

3. Salary (official salary)

3.1. 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.

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

3.3. 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.

3.4. The salary (official salary) may be increased by the decision of the Employer. An increase in salary (official salary) is formalized by order (instruction) of the head of the Organization and an additional agreement to the employment contract with the relevant Employee.

4. Additional payments

4.1. 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).

4.2. In these Regulations, overtime is understood as 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 time - 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.

4.3. 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 time standard.

4.4. 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.

4.5. 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.

4.6. 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).

4.7. 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.

4.8. 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).

4.9. The total amount of additional payments established for the Employee is not limited to the maximum amount.

4.10. At the request of the Employee, instead of the above additional payments, he may be provided with additional days of rest.

5. Allowances

5.1. 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.

5.2. 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.

5.3. 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.

5.4. 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.

5.5. 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.

6. Bonuses

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

6.2. Current bonuses are paid based on performance results for a month or other reporting period in accordance with the Regulations on Bonuses.

6.3. Calculation of current bonuses is carried out based on the salary accrued to the Employee for the reporting period (official salary), allowances and additional payments to it in accordance with these Regulations.

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

absenteeism (absence from the workplace without a valid reason for more than 4 hours in a row during the working day);
showing up at work in a state of alcoholic, toxic or other drug intoxication;
being late for the start of the working day without warning the immediate supervisor;
failure to comply with the instructions of the manager;
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.

6.5. One-time (one-time) bonuses are paid:

in connection with professional holidays, based on the results of work for the year - at the expense of the Organization’s profit;
in other cases provided for by the Regulations on bonuses - from the wage fund.

6.6. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization, depending on the performance results of each Employee.

6.7. The size of one-time (one-time) bonuses is not limited to the maximum amount.

7. Financial assistance

7.1. 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.

7.2. 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.

7.3. 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.

7.4. Financial assistance is provided upon presentation by the Employee of documents confirming the occurrence of emergency circumstances.

8. Calculation and payment of wages

8.1. Wages are accrued to Employees in the amount and manner provided for by these Regulations.

8.2. The basis for calculating wages is: staffing table, employment contract, time sheet and orders approved by the head of the Organization.

8.3. Time sheets are filled out and signed by the heads of structural units. The HR manager approves the time sheet.

8.4. For employees who work part-time, wages are calculated for the time actually worked.

8.5. 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).

8.6. 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.

8.7. 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.

8.8. 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).

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

8.10. 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.

8.11. 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.

8.12. 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.

8.13. Amounts of wages, compensation, and other payments not received within the prescribed period are subject to deposit.

8.14. Certificates regarding the amount of wages, accruals and deductions from them are issued only to the Employee personally.

8.15. Payment for vacation to Employees is made no later than three days before its start.

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.

8.17. 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.

9.1. The Employee's salary is indexed in connection with rising consumer prices for goods and services.

9.2. At the end of each quarter, the Employer increases employee salaries in accordance with the consumer price growth index, determined based on Rosstat data.

9.3. Salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.

10. Responsibility of the Employer

10.1. For delays in payment of wages, the Employer is liable in accordance with the legislation of the Russian Federation.

10.2. 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).

11. Final provisions

11.1. This Regulation comes into force from the moment of its approval and is valid indefinitely.

11.2. This Regulation applies to labor relations that arose before it came into force.

Chief accountant A.S. Glebova

13.11.2015

Head of HR Department E.E. Gromova

13.11.2015

Based on materials: zarplata-online.ru