Rewards for special labor merits. Incentive measures

Every person has a need for recognition, for material values. Encouragement is aimed at fulfilling this need.

Using encouragement, you can get a double result: lead the team to conflicts up to its collapse and, on the contrary, unite and rally. Encouragement is carried out with the help of rewards. Reward is everything that a person considers valuable for himself. The concept of value varies from person to person. For a wealthy person, in some circumstances, a few hours of sincere friendship can be more valuable than a large sum of money. In an organization, we deal with two main types of rewards: internal and external. The internal reward comes from the work itself. These are feelings such as self-esteem, the significance of the work performed, its content, a sense of the result obtained, and others.

To ensure that employees receive internal reward, you need to create normal working conditions for him, providing him with everything necessary, and clearly set the task, define his rights and obligations, responsibilities.

Incentive Effectiveness Rules:

  • encouragement should be applied at each manifestation of labor activity by a person with a positive result;
  • it is expedient to use the whole range of incentive measures. Encouragement should be significant, raise the prestige of conscientious work;
  • opportunity to receive promotion short time e.g. in a week. If an employee knows that he will receive an incentive, but only after ten years, then the effectiveness of this type of incentive is sharply reduced;
  • encouragement publicity. Any encouragement raises the prestige, respect of the employee and is often valued by people much higher than material goods;
  • incentive availability. Encouragement should be established not only for strong workers, but also for weak ones.

For exemplary performance of labor duties, increase in labor productivity, improvement of product quality, continuous and flawless work, innovation in work and for other achievements in work, the following incentives are applied:

  • gratitude announcement;
  • issuance of an award;
  • rewarding with a valuable gift;
  • awarding an honorary diploma;
  • entry into the Book of Honor, on the Board of Honor.

The statutes and regulations on discipline may also provide for other incentives.

Types and forms of employee incentives for conscientious work, the employer determines independently or in agreement with the body trade union or with another representative body of employees.

For special labor services to society and the state, employees can be presented for state awards or honorary titles.

Incentives are announced in an order or order, brought to the attention of the entire team of employees and entered in the work book of the rewarded person. Incentive measures should include a combination of material and moral incentives.

The use of incentive measures specified in the article is the right, but not the obligation of the administration. The employee is not entitled to these types of incentives. Such a right may appear provided that the organization has adopted a provision on bonuses, which sets indicators upon reaching which the employee has the right to a certain type of encouragement. In this case, the administration is obliged to apply the incentive measures specified in the provision on bonuses.

Indicators active work can be established in the employment contract (contract). In addition, it can also set the amount of the bonus that the employee will receive upon reaching these indicators.

Article 191 of the Labor Code of the Russian Federation names only a few types of incentives and determines that incentives are given to employees who conscientiously perform labor obligations, and for achievements in work, in which the employee must be encouraged. Such cases include:

Exemplary performance of labor duties implies encouragement for high performance discipline. The condition for exemplary performance of duties is high qualification. The basis for the promotion may be the performance of a stage of work that has independent significance.

An increase, as a rule, brings additional profit, therefore, in order to stimulate an increase in labor productivity, it is advisable to establish, where possible, a bonus in the form of a percentage of the income received, from the profit generated as a result of an increase in labor productivity.

Improvement, among other things, increases the prestige of the organization and is also a condition for obtaining additional profits.

Continuous excellent work is a form of activity that should be encouraged, since such work is not within the power of all workers. It is advisable to establish a certain period of work, which should be encouraged. For example, after every five years of excellent performance, an employee could be eligible for an incentive, the value of which may increase.

In addition to the types of incentives established in the Labor Code of the Russian Federation, other types of incentives can be provided for in the internal regulations, charters and regulations on discipline.

Incentive measures for success at work

Provides for a variety of incentives, which can be divided into moral and material. In accordance with Art. 191 of the Labor Code, the following rewards are applied to an employee for exemplary performance of labor duties, increasing labor productivity, improving product quality, continuous and flawless work, innovation in work and other achievements at work: announcement of gratitude; issuance of awards; rewarding with a valuable gift. This list is not exhaustive and can be expanded by sectoral internal regulations or the charter of labor discipline.

If practical, it is possible to combine several incentive measures, for example, an announcement of gratitude and the issuance of a cash bonus. The incentive is announced in an order or instruction, brought to the attention of the entire team and entered in the employee's work book in the "Information on incentives" section.

Employees who successfully and conscientiously fulfill their labor duties are provided with benefits and benefits in the field of socio-cultural and housing services (vouchers to sanatoriums and rest homes, improvement of living conditions, etc.). Such employees are also given an advantage in promotion at work.

For special labor merits, employees are awarded orders, medals, badges and confer honorary titles and titles of the best worker in this profession.

Along with individual forms of encouragement, collective ones have become widespread. Labor collectives apply measures of public encouragement for success in work, put forward an employee for moral and financial incentives; express opinions on candidates submitted for state awards; establish additional benefits and benefits at the expense of funds allocated in accordance with the established procedure for these purposes, for innovators and leaders in production, as well as persons long time conscientiously working at the enterprise, in the organization.

Encouragement of employees who conscientiously fulfill their labor duties

In accordance with Art. 191 of the Civil Code of the Russian Federation "employer encourages employees conscientiously fulfilling their labor duties. The above wording of the law allows us to conclude that the employer is obliged to encourage a conscientious employee, and the employee, in force conscientious performance assigned to him employment contract duties, there is a subjective right to a one-time (single) encouragement. In fact, Art. 191 of the Labor Code of the Russian Federation does not oblige, but gives the employer the right to encourage a conscientious employee. The assessment of the conscientiousness of the employee in the process of labor is carried out by the employer. In the Labor Code of the Russian Federation of 1971, such an assessment took into account the opinion of the relevant elected trade union body of the enterprise, institution, organization. The employer was obliged to coordinate his opinion (assessment) on the promotion of the employee with the elected trade union body. According to Art. 132 of the Labor Code of the Russian Federation, measures to encourage employees were applied "by the administration jointly or in agreement with the relevant elected trade union body." This procedure, to a certain extent, excluded the subjectivity (personal discretion) of the employer in the process of one-time incentives for employees.

The grounds for a one-time promotion can be distinguished as general and special. general the basis for encouraging an employee is a high level of compliance with his labor duties, labor discipline in the organization. The general basis of promotion can be used not only together with a special one, but also independently. Special the grounds for a one-time incentive are the achievement of outstanding success in labor (increasing labor productivity, improving product quality, innovation, invention, rationalization, etc.); long-term work in one organization; training; a comprehensive assessment of the work of an employee or team. Such grounds may be provided for in the rules of internal work schedule, collective agreement, other local regulatory legal acts. Incentive measures and the procedure for their application are also fixed there. Special grounds for promotion are applied if there is a general ground. An undisciplined, dishonest employee is not rewarded even if there is a special reason, for example, for success in rationalization, invention, etc.

There are moral and material measures of one-time (single) encouragement. In Art. 191 of the Labor Code of the Russian Federation, their open list is fixed: gratitude, prize, valuable gift, certificate of honor, title of the best in the profession. Other measures to encourage employees for success in work, as already noted, are fixed in the collective agreement, internal labor regulations, as well as charters and regulations on discipline. For special labor services to society and the state, employees can be presented for state awards (part 2 of article 191 of the Labor Code of the Russian Federation).

AT market conditions economic measures of moral encouragement are usually applied in combination with material. Some incentives combine both material and moral incentives for conscientious work (a valuable gift, promotion at work, promotion, etc.).

Incentives for work and disciplinary sanctions.

In a legal sense promotion - public recognition of labor merits, rendering honor individual employees and labor collectives in forms, established by law, collective-contractual and local-legal acts.

According to Art. 191 Labor Code of the Russian Federation incentives apply for conscientious performance labor duties. However, incentives can be applied for other labor achievements.

current labor law defined only Sample list of incentives:

Declaration of gratitude;

Issuance of an award;

Awarding a valuable gift;

Awarding an honorary diploma;

Submission to the title of the best in the profession.

Other types of incentives for employees for work are determined collective agreement or internal labor regulations, as well as charters and regulations on discipline. Additional incentives are also established in a number of laws.

All incentives for success in work are divided into two groups: on measures moral and material measures. It is possible to apply several incentive measures to an employee at the same time, both moral and material: for example, an employee can be awarded a diploma and at the same time he is given a cash bonus.

Measures of encouragement for success in work, according to their grounds and according to who applies them, can also be divided into two kinds:

Applied by the employer for exemplary performance of labor duties;

applied by superiors government bodies on the recommendation of the employer for special labor services to society and the state.

Application of incentive measures, specified in the law is the right but not the obligation of the employer(its representatives). The employee is not entitled to these types of incentives. Such a right may, in particular, appear provided that the organization has adopted a provision on bonuses, which establishes indicators upon reaching which the employee has the right to encourage a certain type.

All incentives are announced in the order (instruction) of the employer and brought to the attention of the team of employees. Information about incentives should be paid in the personal card of the employee and his work book.

For special labor services to society and the state workers are introduced to awarding state awards. According to Art. 89 of the Constitution of the Russian Federation State awards are awarded by the President of Russia. The Commission on State Awards under the President of the Russian Federation is directly involved in these issues. Regulations on state awards Russian Federation approved by Decree of the President of the Russian Federation of March 2, 1994 No. 442.


At present, in our country there is also a system honorary titles of the Russian Federation, awarded for special labor merits: "Honored Doctor of the Russian Federation", "Honored Lawyer of the Russian Federation", "Honored Power Engineer of the Russian Federation", etc. It is established Decree of the President of the Russian Federation of December 30, 1995 No. 1341.

For workers in some sectors of the national economy, special honorary titles and badges, for example, the badge "Honorary road builder of Russia".

For a great personal contribution to the implementation of the social and economic policy of the state, distinguished in accordance with Decree of the Government of the Russian Federation of May 31, 1995 No. 547 are awarded Honorary Diploma of the Government of the Russian Federation. The highest recognition of the merits of scientists and cultural figures before society and the state are State Prizes in the field of literature and art, as well as in the field of science and technology, awarded on the basis of Regulations approved by Decree of the President of the Russian Federation of June 21, 2004, No. 785. The subjects of the Russian Federation have their own honorary titles and awards established by their legislation.

Employees who successfully and conscientiously perform their labor duties, local legal acts and collective agreements can also be installed benefits and perks in the field of socio-cultural and housing and consumer services: payment of expenses for advanced training, payment for vouchers to sanatoriums and rest homes; surcharges for children, etc.

The application of incentive measures to employees is a recognition of their labor merits and a certain incentive for future productive work, increased interest in the proper performance of labor duties, and advanced training. Financial incentives also improve the quality of life of workers and their families, which as a result leads to the creation of a favorable microclimate in work collective and family.

Incentive measures for employees who conscientiously perform their labor duties can be applied directly by the employer, and for special labor services to society and the state, the employee is encouraged by state awards (Article 191 of the Labor Code of the Russian Federation).

According to the method of establishing the incentive measures applied by the employer can be classified into three groups:

  • provided for by the Labor Code of the Russian Federation;
  • provided for by other federal laws, charters and regulations on discipline;
  • established by collective agreements and II BTR in force for an individual employer.

The Labor Code of the Russian Federation provides for incentive measures common to all employees: bonuses, awarding with a valuable gift or an honorary diploma, acknowledging gratitude and nomination to the title of the best in the profession (part 1 of article 191).

Other federal laws, charters and regulations on discipline establish additional incentives, including those that reflect the specifics of labor activity. For example, in the Charter on the discipline of workers of the fishing fleet, as additional incentives, there are entries in the Book of Honor, the Book of the History of the Ship and the Board of Honor, and the awarding of a badge.

In Art. 55 of the Federal Law "On the State Civil Service of the Russian Federation" indicates additional incentives applied to civil servants:

  • gratitude announcement with the payment of a one-time incentive;
  • awarding an honorary diploma of a state body with the payment of a one-time incentive or with the presentation of a valuable gift;
  • other types of encouragement and rewarding of the state body;
  • payment of a one-time incentive in connection with the state pension for long service;
  • encouragement of the Government of the Russian Federation;
  • encouragement of the President of the Russian Federation;
  • assignment of honorary titles of the Russian Federation;
  • awarding insignia of the Russian Federation;
  • awarding orders and medals of the Russian Federation.

Employers usually stipulate "their own" incentive measures, both moral and material, in the PWTR and in the collective agreement. These include: vacation summer time; full or partial payment of travel to the place of vacation and back; transfer to a higher position or empowerment of an employee, if direct career growth (from position to position) is limited for objective reasons; establishment of an individual mode of work; purchase of a voucher for sanatorium treatment, additional medical insurance for the employee and his family members; referral to advanced training courses abroad; badge of honor" Honorary Worker organizations", "Veteran of the organization", etc.

The legislator does not establish a procedure for applying incentive measures to employees. In practice, the employer issues an order (instruction), which indicates for what success in work the employee is encouraged and what type of encouragement is applied to him (it is possible to combine moral and material incentives), and, as a rule, brings its contents to the attention of other employees .

In addition to the employer, incentive measures in relation to employees can be applied by authorities state power, municipal authorities.

In the presence of special labor merits to society and the state, employees can be nominated for state awards.

State awards of the Russian Federation are the highest form of encouragement of citizens for outstanding services in the defense of the Fatherland, state building, economics, science, culture, art, education, education, health protection, life and rights of citizens, charitable activities and other outstanding services to the state.

Awarding issues are mainly regulated by the Regulations on State Awards of the Russian Federation, approved. Decree of the President of the Russian Federation of September 7, 2010 No. 1099 "On measures to improve the state award system of the Russian Federation".

The system of state awards consists of: the title of Hero of the Russian Federation and Hero of Labor of the Russian Federation; 16 orders of the Russian Federation (for example, the Order of the Holy Apostle Andrew the First-Called, the Order of Alexander Nevsky, the Order of Friendship); 15 medals of the Russian Federation ("For Courage", Pushkin Medal, "For Development railways"and others); insignia "For impeccable service"; "For beneficence" and St. George's Cross; 60 honorary titles ("Honored Lawyer of the Russian Federation", "People's Artist of the Russian Federation", "Honored Health Worker of the Russian Federation", etc. ).

The Regulations on State Awards of the Russian Federation also approved the statutes and regulations on certain types state awards, as well as their description (except for honorary titles). The list of honorary titles of the Russian Federation and the requirements for them are contained in Decree of the President of the Russian Federation of December 30, 1995 No. 1341 "On the establishment of honorary titles of the Russian Federation, the approval of regulations on honorary titles and a description of the badge for honorary titles of the Russian Federation."

In accordance with Art. 89 of the Constitution of the Russian Federation, the right to award state awards and confer titles of the Russian Federation belongs to the President of the Russian Federation.

The decision to award a state award is made by the President of the Russian Federation on the basis of a submission made as a result of consideration of an application for awarding state awards and a proposal from the Commission under the President of the Russian Federation for State Awards.

An application for awarding a state award is initiated at the place of the main (permanent) work of the person nominated for the state award, by groups of organizations or state bodies or bodies local government.

The authorities of the constituent entities of the Russian Federation and local governments can also encourage employees for success in work, many years of conscientious work and for achievements in certain areas of activity. The form of encouragement can be certificates of honor and letters of thanks, cash prizes and valuable gifts, awarding honorary titles and awarding insignia.

In accordance with Art. 66 of the Labor Code of the Russian Federation, information about awards for success in work is entered in the employee's work book. Rules for maintaining and storing work books, production of forms of the work book and providing employers with them, they clarify that all information on the award (encouragement) for labor merits is entered in the work book: a) on the award of state awards, including the assignment of state honorary titles, on the basis of relevant decrees and other decisions ; b) on awarding diplomas, conferring titles and awarding honorary signs, badges, diplomas, produced by organizations (it should be noted that individual entrepreneurs also has the right to encourage employees); c) on other types of incentives provided for by the legislation of the Russian Federation, as well as collective agreements, internal labor regulations, charters and regulations on discipline. Records of bonuses provided for by the wage system or paid on a regular basis are not entered into work books, since such bonuses, in essence, are not an encouragement for work, but an stimulating part of the salary.

  • Approved Decree of the Government of the Russian Federation of April 16, 2003 No. 225.

Article 191

The employer encourages employees who conscientiously fulfill their labor duties (announces gratitude, gives out a bonus, rewards with a valuable gift, a certificate of honor, presents to the title of the best in the profession) ...

For special labor services to society and the state, employees can be nominated for state awards.

Article 192

For the commission of a disciplinary offense, that is, non-performance or improper performance by the employee through his fault of the labor duties assigned to him, the employer has the right to apply the following disciplinary sanctions:

1) remark;

2) reprimand;

3) dismissal for appropriate reasons ...

It is not allowed to apply disciplinary sanctions that are not provided for by federal laws, charters and regulations on discipline.

When applied disciplinary action the gravity of the misconduct committed and the circumstances under which it was committed must be taken into account.

Article 193

Before applying a disciplinary sanction, the employer must request a written explanation from the employee. If, after two working days, the specified explanation is not provided by the employee, then an appropriate act is drawn up.

The employee's failure to provide an explanation is not an obstacle to the application of a disciplinary sanction.

A disciplinary sanction is applied no later than one month from the day the misconduct was discovered, not counting the time the employee was ill, on vacation, as well as the time required to take into account the opinion of the representative body of employees.

A disciplinary sanction may not be applied later than six months from the day the offense was committed...

For each disciplinary offense, only one disciplinary sanction may be applied.

The order (instruction) of the employer on the application of a disciplinary sanction is announced to the employee against signature within three working days from the date of its issuance, not counting the time the employee is absent from work. If the employee refuses to familiarize himself with the specified order (instruction) against signature, then an appropriate act is drawn up.

A disciplinary sanction may be appealed by an employee to the state labor inspectorate and (or) bodies for the consideration of individual labor disputes.

1. Give a title to each of the following articles. Labor Code RF.

Answer:

Article 191. Incentives for work

Article 192. Disciplinary penalties

Article 193. The procedure for applying disciplinary sanctions

2. Name three disciplinary sanctions that can be applied to the violator in accordance with the Labor Code of the Russian Federation. Explain for what purpose the law requires the announcement to the employee of an order for disciplinary action against signature.

Answer:

1) penalties: remark, reprimand, dismissal on appropriate grounds;

2) explanation: protection of the employee from arbitrariness on the part of the employer.

3. What encouragement from the employer (provided for in Article 191 of the Labor Code of the Russian Federation) do you consider the most appropriate in the following cases: a) an employee who has worked in an organization for more than 20 years retires; b) the consultant in the store sold within a month the largest number goods; c) hired manager joint-stock company brought him out of the crisis? In each case, name the encouragement and briefly explain your opinion.

Answer:

a) a valuable gift (looking at it, a person will remember his work, work team, his labor achievements);

b) the title of the best in the profession (this is prestigious, distinguishes the employee from other members of the team);

c) a cash bonus (a hired manager of a joint-stock company is not the owner and does not receive dividends as its owners).

4. How do disciplinary rewards (and punishments) affect the maintenance of labor discipline? Based on social science knowledge and personal social experience, give two explanations (one each for reward and punishment).

Answer:

1) about incentives - they can stimulate labor activity and improve labor discipline;

2) about punishments - fear of losing a job, shame from a reprimand can prevent employees from violating labor discipline.

5. How does the law protect the rights of employees when imposing a disciplinary sanction? (Using the text, list any three measures and briefly explain how each protects the worker.)

Answer:

explanations, for example:

1) the requirement for a written explanation of the employee (the employee can explain to the employer his actions, motives, etc. before imposing a penalty, and prevent the penalty);

2) the requirement to take into account the opinion of the representative body of workers (the representative body of workers understands the situation at the enterprise, working conditions, etc. and can take all this into account in its assessment of the situation);

3) setting strict deadlines for imposing a penalty (after these deadlines, a penalty cannot be imposed);

4) a rule establishing that only one disciplinary sanction can be applied for each disciplinary offense (ensures that the punishment is commensurate with the severity of the misconduct);

5) the order (instruction) of the employer on the application of a disciplinary sanction is announced to the employee against signature (the employee is aware of the claims made by the employer and can protect his reputation and good name, including in court);

6) the opportunity to appeal against a disciplinary sanction in state inspection labor and (or) court (the right of citizens to the protection of honor, dignity, business reputation, including in court).

6. What does the law call a disciplinary offense? What should an employer consider when imposing a disciplinary sanction?

Answer:

1) the answer to the first question: failure to perform or improper performance by the employee due to his fault of the labor duties assigned to him;

2) the answer to the second question: the severity of the offense committed and the circumstances under which it was committed.

The employer encourages employees who conscientiously fulfill their labor duties (announces gratitude, gives out a bonus, rewards with a valuable gift, a certificate of honor, presents them to the title of the best in the profession).

Other types of incentives for employees for work are determined by a collective agreement or internal labor regulations, as well as charters and regulations on discipline. For special labor services to society and the state, employees can be nominated for state awards.

Commentary on Art. 191 Labor Code of the Russian Federation

1. The list of incentives established in this article that an employer can apply in relation to employees who conscientiously perform their labor duties is exemplary. The employer may apply other types of incentives for work (both moral and material).3. The law on state awards in the Russian Federation has not yet been adopted, therefore, the awarding of employees for special labor merits is carried out on the basis of various regulatory legal acts that provide for the awarding of the title of Hero of the Russian Federation, awarding orders, medals, insignia, conferring honorary titles, etc.4. Issues of rewarding citizens are mainly regulated by the Regulations on state awards of the Russian Federation, approved by Decree of the President of the Russian Federation of March 2, 1994 N 442 (СЗ RF. 1999. N 2. Art. 269) .5. In order to encourage citizens for high professional skills and many years of conscientious work, Decree of the President of the Russian Federation of December 30, 1995 N 1341 "On the establishment of honorary titles of the Russian Federation, the approval of regulations on honorary titles and a description of the badge for honorary titles of the Russian Federation" (SZ RF. 1996. N 2. Article 64) introduced various honorary titles, for the assignment of which it is necessary to work in the relevant sector of the economy for at least 10 or 15 years.6. For labor merits in a certain field of activity, industry and departmental incentive measures are established ( badges, insignia, certificates of honor, medals, etc.).7. Information about the awards and incentives of the employee is entered in the work book and in the employee's personal card (see form N T-2, approved by the Decree of the State Statistics Committee of the Russian Federation of January 5, 2004 N 1 "On approval unified forms primary accounting documentation for accounting for labor and its payment " // Bulletin of the Ministry of Labor of the Russian Federation. 2004. N 5).

Judicial practice under article 191 of the Labor Code of the Russian Federation

Determination of the Supreme Court of the Russian Federation dated 01.12.2010 N 44-Г10-49

In support of the stated requirements, the prosecutor pointed out that the entry into the personal file and work book of the encouraged persons of information about the awarding of the Commemorative badge "Coat of arms of the Perm Territory" Honorary diploma Governor of the Perm Territory and Thank you letter Governor of the Perm Territory contradicts the provisions of articles and the Labor Code of the Russian Federation, paragraphs 4 and 24 of the Rules for maintaining and storing work books, preparing forms and providing employers with them, approved by Decree of the Government of the Russian Federation N 225 of April 16, 2003, part 3 of article 42 and article 55 Federal Law "On the State Civil Service of the Russian Federation", Part 3 of Article 30 of the Federal Law "On Municipal Service in the Russian Federation".


Determination of the Constitutional Court of the Russian Federation of November 17, 2011 N 1605-О-О

ARTICLES,, AND LABOR CODE

RUSSIAN FEDERATION

The Constitutional Court of the Russian Federation composed of Chairman V.D. Zorkin, judges K.V. Aranovsky, A.I. Boytsova, N.S. Bondar, G.A. Gadzhieva, Yu.M. Danilova, L.M. Zharkova, G.A. Zhilina, S.M. Kazantseva, M.I. Cleanrova, S.D. Knyazev, A.N. Kokotova, L.O. Krasavchikova, S.P. Mavrina, N.V. Melnikova, Yu.D. Rudkina, V.G. Yaroslavtsev,


Determination of the Supreme Arbitration Court of the Russian Federation of October 14, 2013 N VAC-13948/13 in case N A73-13492/2012
Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 25, 2013 N 215/13 in case N A64-1493 / 2012

From the content of articles , , , , , , of the Labor Code of the Russian Federation, it follows that one-time bonuses associated with the performance of labor duties by employees and are stimulating in nature, and therefore are elements of remuneration received within the framework of labor relations. Consequently, disputed payments are subject to taxation of insurance premiums and are subject to inclusion in the base for their calculation.


Determination of the Supreme Arbitration Court of the Russian Federation dated January 15, 2014 N VAS-19554/13 in case N A81-243/2013

Satisfying the requirements of society, the courts, guided by articles , , , , of the Labor Code of the Russian Federation, articles 7, 8, 9 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, compulsory medical insurance fund", paragraph 9 of the "Regulations on guarantees and compensations for persons residing in the territory municipality the city of Noyabrsk working in organizations (institutions) financed from the local budget", approved by the decision of the City Duma of the municipality of the city of Noyabrsk dated December 18, 2007 N 312-D, by the decision of the Noyabrsk City Duma dated October 7, 2005 N 597 / D "On payment the cost of travel to the funeral of close relatives of an employee of institutions financed from the budget of the municipality of the city of Noyabrsk, "we proceeded from the fact that the allowance for caring for a disabled child is state support, since they are aimed at compensating for the loss of earnings for citizens who have disabled children and are obliged to provide them with proper care; payments for sanatorium treatment and rehabilitation made to employees whose main place of work is municipal institution, are measures of social support in accordance with the laws of the Yamalo-Nenets autonomous region; payment for the travel of employees to the place of burial of a deceased member of his family and back, is also a measure of social support established by the regulatory legal act of the city of Noyabrsk; the possibility of compensating expenses for travel to and from the place of rest outside the territory of the Russian Federation, calculated up to the State Border of the Russian Federation in accordance with travel documents and certificates from the carrier, is provided for by Article 33 of the Law of the Russian Federation of February 19, 1993 N 4520-1 "On State Guarantees and compensations for persons working and living in the regions of the Far North and equivalent areas", Articles 1, 9 of the Law of the Russian Federation of 01.04.1993 N 4730-1 "On the State Border of the Russian Federation".


Determination of the Supreme Court of the Russian Federation of September 26, 2014 N 309-KG14-1366 in case N A50-2695 / 2013

Satisfying the stated requirements, guided by articles,, of the Labor Code of the Russian Federation, articles 7, 8, 9 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund ", the courts recognized that the disputed payments are not elements of wages, therefore, they do not relate to the object of taxation of insurance premiums and are not subject to inclusion in the base for their calculation.


Appeal ruling of the Appellate Board of the Supreme Court of the Russian Federation dated 04/09/2015 N APL15-100

Employee incentives are regulated by an article of the Labor Code of the Russian Federation, according to which the employer encourages employees who conscientiously perform their labor duties - announces gratitude, issues a bonus, etc. Part 2 of the said article provides that other types of incentives for employees for work are determined by a collective agreement or internal labor regulations, charters and regulations on discipline.


Determination of the Supreme Court of the Russian Federation of July 1, 2016 N 310-KG16-8188 in case N A48-3840 / 2015

Having assessed the evidence presented in their totality and interconnection, guided by the provisions of articles 200, 201 of the Arbitration Procedure Code of the Russian Federation, articles,, Labor Code of the Russian Federation, articles 128, 572, 574 Civil Code of the Russian Federation, Articles 7 - 9, 18 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - the federal law N 212-FZ), the courts of the first, appeal and cassation instances came to the conclusion that the pension fund legal grounds for charging additional insurance premiums to the company, charging penalties and holding the insured liable.


Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated 03.10.2016 N 46-KG16-12

Resolving the dispute on the merits, the court of first instance referred to the provisions of Articles , , , Labor Code of the Russian Federation, took into account the conditions submitted to the court Bulyubash E.The. Regulations on remuneration and bonuses for employees of CB "Sudostroitelny Bank", approved on September 9, 2014 by the Board of Directors of the Bank, and came to the conclusion that the current bonus was part of the remuneration system Bulyubash E.V. and was a guaranteed monthly payment, as a result of which he recognized as justified the claims of the plaintiff for the recovery of debt on wages in the form of unpaid current premium for the period from February 1 to April 30, 2015 in the amount of 24,012 rubles. At the same time, the court indicated that, according to the said provision, the payment of the current bonus to employees is made regardless of whether the Bank achieves financial result. In addition, in connection with the revocation of the license from the Bank, the volume of work of E.V. Bulyubash, as follows from her explanations at the court session, did not decrease.


Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated 03.10.2016 N 46-KG16-11

Resolving the dispute on the merits, the court of first instance referred to the provisions of Articles,,, Labor Code of the Russian Federation, took into account the conditions submitted to the court Nikitina E.A. Regulations on remuneration and bonuses for employees of CB "Sudostroitelny Bank", approved on September 9, 2014 by the Board of Directors of the Bank, and came to the conclusion that the current bonus was part of the remuneration system of Nikitina E.A. and was a guaranteed monthly payment, as a result of which he recognized the plaintiff's claims for the recovery of wage arrears in the form of an unpaid current bonus for the period from February 1 to May 8, 2015 in the amount of 42,050 rubles. At the same time, the court indicated that, according to the above provision, the payment of the current bonus to employees is made regardless of whether the Bank achieves a financial result. In addition, in connection with the revocation of the license from the Bank, the scope of work of E.A. Nikitina, as follows from her explanations at the court session, did not decrease.


Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation dated 03.10.2016 N 46-KG16-13

Resolving the dispute on the merits, the court of first instance referred to the provisions of Articles , , , Labor Code of the Russian Federation, took into account the conditions submitted to the court by Bazhmina Zh.P. Regulations on remuneration and bonuses for employees of CB "Sudostroitelny Bank", approved on September 9, 2014 by the Board of Directors of the Bank, and came to the conclusion that the current bonus was part of the remuneration system for Bazhmina Zh.P. and was a guaranteed monthly payment, as a result of which he recognized the plaintiff's claims for the recovery of wage arrears in the form of an unpaid current bonus for the period from 1 to 28 February 2015 in the amount of 8961 rubles. At the same time, the court indicated that, according to the above provision, the payment of the current bonus to employees is made regardless of whether the Bank achieves a financial result. In addition, in connection with the revocation of the Bank's license, the workload of Zh.P. Bazhmina, as follows from her explanations at the court session, did not decrease.