A part-time job is understood as the performance by an employee of other regular paid work on the terms of an employment contract in his free time from his main job (part 1 of article 282 of the Labor Code of the Russian Federation). When working part-time, the length of working time is legally limited. By general rule it should not exceed half of the monthly norm of working time (norm of working time for another accounting period) established for the corresponding category of workers (part 1 of article 284 of the Labor Code of the Russian Federation).

According to part 2 of Art. 57 of the Labor Code of the Russian Federation, the condition for remuneration, including the amount tariff rate or salary ( official salary) employee, additional payments, allowances, incentive payments and a condition on working hours, if for this employee it differs from general rules operating at the employer must be included in the employment contract.

Remuneration for the labor of persons working part-time can be made (part 1 of article 285 of the Labor Code of the Russian Federation):

• in proportion to hours worked;
• depending on production;
• on other conditions determined by the employment contract.

In the situation under consideration, the parties chose the first option of remuneration of the part-time worker.

Please note that when filling out the staffing table, the number of staff units for the relevant positions (professions), which provide for the maintenance of an incomplete staff unit, taking into account the characteristics of part-time work, is indicated in the appropriate shares, for example 0.25; 0.5; 0.75 and so on. However, the salary amount is indicated for a full-time position, because the staffing table determines only the salary for the corresponding position, and not the salary of a particular employee.

Salary is a fixed amount of remuneration for performance job duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (part 4 of article 129 of the Labor Code of the Russian Federation). In other words, the salary is paid to the employee for the fulfillment of the monthly norm of working time.

Therefore, if the position provides for a salary of 10,000 rubles, and the employee is accepted at “0.5 rates”, i.e. his work time half the norm, which means that the salary of a part-time worker is 5,000 rubles. (10,000 rubles / 2). This value is fixed in employment contract, which fully complies with the requirement h. 1 Article. 132 of the Labor Code of the Russian Federation. If, in the employment contract of a part-time worker, which is accepted at 0.5 rates, the salary is determined at 10,000 rubles, then it turns out that the parties agreed on exactly this amount of remuneration for the worked calendar month.

Note that in the employment contract it is necessary to fix other conditions listed in Art. 57 of the Labor Code of the Russian Federation and subject to mandatory inclusion in the employment contract. However, the condition of the employment contract that the size of the official salary is a certain amount before income tax individuals(personal income tax) is not one of them. At the same time, the specified additional terms of the employment contract in themselves do not contradict the current legislation (see, for example, the appeal ruling of the IC in civil cases of the Moscow City Court of May 16, 2012 No. 11-5036 / 2012, the ruling of the IC in civil cases of the Moscow City Court dated 18.01.2012 in case No. 33-1205, cassation ruling of the St. Petersburg City Court dated 10.20.2011 No. 33-15808/2011, appeal ruling of the IC in civil cases of the Supreme Court of the Republic of Karelia dated 05.11.2013 in case No. 33-3581/ 2013).

Thus, when in the organization's staffing table the number of staff units for a certain position is 0.5, and the salary according to the staffing table is 10,000 rubles, then, in our opinion, when hiring an employee on a part-time job in this situation, the terms of payment labor in an employment contract may be as follows: “The remuneration of an employee consists of an official salary in the amount of 5,000 rubles. per month before withholding personal income tax in the amount and in the manner prescribed by applicable law.

In the employment contract of a part-time worker, the parties have the right to indicate the amount of salary for the full time - 10,000 rubles. before withholding personal income tax, however, with the proviso that the remuneration of the employee is made in proportion to the time worked by him.

How to calculate payroll an ordinary worker who wants to double-check accounting calculations? When applying for a job, a salary is negotiated, but besides it, when accruing wages per month, coefficients, the number of days worked and other factors that can affect its final size are taken into account. We will talk about them in the article.

What you need to know to correctly calculate wages

When applying for a job, the applicant must negotiate the amount of salary with the employer. And when an employee hears the amount, he does not think that in reality the payments will be different. The amount that is negotiated during employment is a salary (a fixed amount of wages). It will be displayed in the employment contract. But how much an employee will receive on hand depends on many factors.

Here's what to take into account:

• Income tax is deducted from the employee's funds, while the employer makes insurance contributions from his own funds.
• An employee can receive an advance.
• An employee may have obligations to pay alimony or other payments under writ of execution.
• Allowances, coefficients may be applied to the employee's salary, bonuses and other additional payments may be accrued to him.

All these factors either increase the salary on hand, or reduce it. Forgetting about them, it is impossible to correctly calculate the amount to be paid.

What is the payroll formula?

The simplest payroll formula includes only 3 points:

• salary amount;
• the number of days worked;
• income tax.

If we assume that the employee does not have to make any payments and does not receive any additional payments, then the salary is calculated as follows:

1. The salary is divided by the number of working days of the month, then multiplied by the number of days worked.

2. Income tax is deducted from the amount received (in Russia, personal income tax is 13%).

Consider an example. The employee's salary is 30,000 rubles. There are 23 working days in a working month. The employee took 3 days without pay to resolve personal issues, therefore, he worked 20 days in a month. Payroll looks like this:

30,000 / 23× 20 \u003d 26,086.96 rubles (salary before the deduction of personal income tax);

26,086.96 - 13% = 22,695.65 rubles (wages on hand).

But in practice, such simple calculations almost never happen. Employees are paid bonuses, allowances and compensation. Suppose an employee is paid a monthly bonus of 25% of the salary in addition to a salary of 30,000 rubles. And he worked only 20 days instead of the prescribed 23 working days in a month. Then the calculation will look like this:

Salary + bonus (30,000 + 7,500) = 37,500 rubles (monthly salary);

37,500 / 23× 20 \u003d 32,608.70 rubles (wages for hours worked without deducting personal income tax);

32,608.70 - 13% = 28,369.57 rubles (wages on hand).

In cases where an employee is entitled to a tax deduction, the tax amount is first calculated, and then it is deducted from the salary. For example, the salary is 30,000 rubles. The worker worked all day. He is entitled to a tax deduction of 800 rubles. The calculation will look like this:

30,000 - 800 = 29,200 × 13% \u003d 3,796 rubles (personal income tax after applying the tax deduction);

30,000 - 3,796 \u003d 26,200 rubles (wages in hand).

Payroll can seem like a daunting task. But it is worth understanding its algorithm once, and there will be no problems during the next calculation.

The influence of the district coefficient on the size of the salary

In regions where working conditions are considered special due to climatic conditions, terrain or increased background radiation, a regional coefficient is charged on the salaries of workers. It should not be confused with the northern allowances for End Server workers. The area of ​​application of the regional coefficient is much wider.

The size of the coefficient is set by the Government of the Russian Federation specifically for each region. One normative act not here, a separate decree is issued for each district. The lowest coefficient - 1.15 - is in the Vologda Oblast, as well as in most regions of the Ural Federal District: Perm, Sverdlovsk, Orenburg, Chelyabinsk, Kurgan Oblasts. A similar coefficient operates in Bashkortostan and Udmurtia.

The district coefficient is applied not to the salary, but to the actual salary before deducting personal income tax from it. For calculation, it is necessary to summarize the salary with all allowances, bonuses, with the exception of one-time payments (such as sick leave and material aid), and the resulting result is multiplied by a coefficient. For example, in one of the cities of the Chelyabinsk region, with an employee's salary of 30,000 and a bonus of 7,500 rubles, the salary calculation will look like this:

(30,000 + 7,500) × 1.15 \u003d 43,125 rubles (salary before the deduction of personal income tax);

43,125 -13% = 37,518.75 rubles (wages on hand).

What is the difference between the calculation of the salary of a soldier

Differences begin already with the name of wages (services). If a civilian receives a salary, then a soldier receives allowances. In the military, its size is affected by:

• position;
• rank;
• duration of service;
• terms of service.

The salary of the monetary content consists of a salary according to the position and a salary according to the rank. It is received by contractors. The amount of income tax on payments to the military is applied the same as on the salary of civilians - 13%. Among the standard tax deductions used in the calculation of personal income tax, in Art. 218 of the Tax Code of the Russian Federation mentions several positions that apply only to military personnel. So do not forget about them when calculating allowances.

The calculation principle is as follows:

1. The salaries for the rank and for the position are summed up.
2. Plus allowances for seniority, place of service and others.
3. Personal income tax is withheld, taking into account tax deductions, if the serviceman is entitled to them.

How to check if the salary is calculated correctly

Labor legislation requires that the employee be informed of all bonuses he receives and all deductions made. The most common way to convey information is to issue a "settlement". This document contains short info about all major transactions made for payroll.

From the calculation, one can understand how salary is calculated employer. Then you need to do your calculations and compare the results. If the amounts do not agree, you should ask the company accountant to go through all the calculation steps with you in order to understand at what stage the discrepancy occurred in the numbers.

Thus, the amount of salary and the amount received on hand may not match. They don't have to match. Employer before payroll without fail withholds 13% of income tax from it. And if the amounts are still equal, then this means that the employee is making additional payments - for example, they are paying a bonus. To independently calculate the salary, you need to know about all deductions and allowances in each case. Otherwise, the results will be approximate.

When applying for a job, the applicant may be offered a large number of payroll schemes. What is a salary and what types of wages still exist? What parts does the salary consist of, what are its main pros and cons?

Payment types

Not all employers can clearly explain what exactly the employee's salary will consist of. Of course, it may seem that there is no difference what the salary consists of. The more you get, the better. But in some cases it will be useful to know what affects the amount of income.

In fact, there are not so many types of wages:

1. Tariff. This type can be divided into piece-rate and time-based. The piece-rate form will help to objectively assess the labor coefficient by setting the production rate, for example. There are various calculation schemes based on factors and functionality. Moreover, the salary may depend on the result of the work of not only one employee, but also the whole team. The time-based form takes into account the qualifications of the employee and the time spent on work.
2. Tariff-free.
3. Mixed.

The latter types of payment do not imply clear indicators, but the employee's participation in manufacturing process evaluated in terms of performance.

Regardless of what type of payment is used by the employer, the calculation scheme should be as clear and transparent as possible.

Salary and its application

Salary is considered the most commonly used option related to the tariff type of payment. What is the unchanging part of the salary, which is paid with a fully worked month (without sick leave, vacations, etc.), that is, it is a fixed part of the salary accrued even when the results of labor are zero. The amount of the salary is constant and is prescribed in the employment contract during employment. If any changes are expected, an additional agreement is signed with the employee.

Where is the most common place to find salaries? First, in public sector. This includes teachers, health workers, military, civil servants. In this case, the salary is very convenient and as transparent as possible. For even greater convenience, organizations are developing a staffing table that shows the difference in payments depending on qualifications and professions. Secondly, in the field of sales. There is a common salary and various allowances and bonuses. This type of salary is usually called a fixed figure in an employment contract. It is indicated without taking into account compensations, allowances and incentive payments. It turns out that the seller, in addition to the salary, can receive a percentage of sales and a bonus for fulfilling or overfulfilling the plan.

It should also be remembered that the salary is the amount that is indicated without withholding tax deductions.

Composition

In whatever area the salary is applied, its composition includes only the amount specified in the employment contract. If we compare payments of different time periods, then, for example, salaries in 2013 should not have been less than the subsistence minimum, but now this is permissible, but on condition that the final salary is higher. For this, they pay additional compensation and allowances. In the case of state employees, experience, qualifications, place of work, etc. are taken into account.

If the employee was ill or on vacation, the salary is not paid in full, but based on the hours worked.

The difference from the rate

For ordinary people, there is no difference in what salary and rate are. But the rate is understood as the full salary without deducting taxes, but with coefficients, allowances and bonuses already applied. The rate is much closer to the actual final earnings of the employee.

But if we are talking about the tariff rate, then what is the salary in this case? It's a synonym. In principle, there is nothing complicated, but you should not confuse the salary and the rate, because the difference in the amounts is quite significant.

Among some employers, the practice of illegally changing the size of the salary is common - simply by order of the director to make changes to the staffing table.

Typical situations:

1. management came to the conclusion that “bare” salaries were ineffective and decided to divide obsolete salaries into two parts: a permanent one (about 50 percent of the former salary) and an earned bonus,
2. employee hired from probationary period, while for the duration of the test he is given a small salary, and for the “post-test” time - a large one,
3. Management raises salaries for top performers
4. etc.

The law requires...

In all cases, before changing the salary, you must carefully read Art. Art. 57, 72, 22, 132 Labor Code RF:

The following conditions are mandatory for inclusion in an employment contract:

terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments);

Changing the terms of the employment contract determined by the parties ... is allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by this Code. An agreement to change the terms of an employment contract determined by the parties is concluded in writing.

The employer is obliged:

provide workers with equal pay for work of equal value... »

The salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of the labor expended, and is not limited to a maximum amount.

Any kind of discrimination is prohibited when establishing and changing the conditions of remuneration.

Only by the will of both sides

Thus, “the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments)” are mandatory conditions labor contract. The employer is not entitled to change them unilaterally (Article 72 of the Labor Code of the Russian Federation), including it is unacceptable for the management to arbitrarily divide a large salary into a small one and a bonus. The employer is not entitled to increase the salary unilaterally. If the employer wants to change the terms of payment for the employee, then he must offer the employee to sign an agreement on changing the terms of the employment contract determined by the parties.

The value of labor

However, it should be borne in mind that if you write in such an agreement that the salary simply decreased or simply increased to such and such an amount, it is not a fact that such an agreement will be legal.

When changing the salary, you must take into account the provisions of Art. 22 and Art. 132 of the Labor Code of the Russian Federation.

Those. , for example, the cashier performed 10 official duties prescribed in his employment contract and job description. For this he received a salary of 10 thousand rubles.

If you conclude an agreement with him that his salary will decrease and will amount to 8 thousand rubles, then such an agreement cannot be recognized as legal. Because it violates Art. 22 of the Labor Code of the Russian Federation on equal pay for work of equal value. Look, the number of responsibilities hasn't changed, the same 10 responsibilities as before. This means that labor remains the same "value", the qualifications of the employee have not changed (Article 132 of the Labor Code of the Russian Federation). Only earlier the worker received 10 thousand rubles for this work. rubles, and now for him 8 thousand rubles. Those. Art. 22 is violated.

What should have been done to make it legal? It was necessary to write in the agreement to the contract that the number of duties of the employee decreased (the value, quantity and quality of labor then decreases), therefore the salary decreases. Or the volume of duties has decreased and the working hours have been set incomplete.

If you increase your salary at the behest of the kindest management (not because of inflation or employee training), then you should do the same. Write in the agreement to the contract that the employee has more responsibilities (the value, quantity and quality of labor then increases), and the salary increases. If you simply increase the salary without increasing the scope of the employee's duties, then the question will arise: did they not pay extra before, since they paid less for the same work? And if with such a question the employee goes to court or the State Labor Inspectorate? Employers do not need this, so you should show a little diligence in the little things.

Salary increase after probation

As for workers who have successfully passed the test, in connection with the success, they also cannot simply increase their salary. After all, according to the employment contract and job description, the employee probably continues to perform the same amount of work of the same quality. If the parties wish, the experienced employee and the employer can sign an agreement to the employment contract that the employee is entrusted with several new duties and his salary is increased. Some employers also use the option: for the duration of the test, the employee is hired for part-time work, and after successfully passing the test, by agreement of the parties, the employee begins to work on a full-time basis. Accordingly, the salary increases proportionally. In this case, the amount of labor increases.

Elected salary increase

In some companies, salaries are raised for those elected because they are relatives of the director or shock workers. At the same time, mistakes of the following plan are often made. Two cashiers work in two cash desks of the company. They have the same responsibilities according to the employment contract and job description, the same working hours, the same job title according to the staffing table. That is, according to the documentation, they perform the same work. Therefore, it would be illegal to increase the salary of only one of them. Both need to be upgraded at the same time. If there is still a need to single out one of them, then it is worth adding or changing the list of his duties in comparison with another employee and renaming the position (it is unacceptable that there are different sets of duties for the same position).

Do not forget to acquaint the employee under the signature with the changes made to job description, and reflect staffing reforms.

OOO " Consulting company"Strategy"

When increasing salaries for employees (according to the staffing table), is it necessary to create an order to increase salaries by last name? If necessary, what salary is indicated for part-time workers in the order (full salary for the position or salary according to the rate taken)?
What salary should be indicated in the employment contract and in the order to increase the salary of a part-time job - full at the rate or actual?

After considering the issue, we came to the following conclusion:
1. The issue of issuing orders to increase official salaries to employees with the transfer of specific employees whose salary will increase, each employer decides for himself. Labor legislation does not contain such a mandatory requirement.
2. In an employment contract and an order to increase the official salary with a part-time worker, it is necessary to indicate his actual salary, and not a full-time salary.

Rationale for the conclusion:
1. By virtue of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer. Consequently, in order to increase the salary of employees, amendments are required to the document establishing the remuneration system (taking into account the requirements of part four of the Labor Code of the Russian Federation) and to the employment contracts of employees (taking into account the provisions of the Labor Code of the Russian Federation). The issuance of an order listing specific employees whose salary will increase, labor law is not provided and remains at the discretion of the employer.
2. The terms of remuneration of an employee, including the amount of salary, are mandatory for inclusion in an employment contract (Part Two of the Labor Code of the Russian Federation). At the same time, the question of whether the employment contract of part-time workers (including part-time workers) should indicate the full amount of the salary determined by the remuneration system for the relevant position, or part of the specified amount that the employee will receive, taking into account the duration of his working time, in practice causes numerous disputes. So, for example, in some consultations of Rostrud specialists, there is an approach according to which the salary that is provided for in employment contracts should appear in employment contracts. staffing(i.e. set for full-time workers) (question 1, question 2, question 3).
However, it seems to us that another point of view is more just. According to the Labor Code of the Russian Federation, an employment contract should indicate the terms of remuneration for a particular employee, and not some terms of payment provided for a particular position. Since, by virtue of the Labor Code of the Russian Federation, the salary of an employee is a fixed amount of remuneration of an employee for the performance of labor duties, in our opinion, the fulfillment by an employee of the duties assigned to him by an employment contract in full implies the obligation of the employer to pay him full size salary determined by the same contract. In this regard, the indication in the employment contract of the wrong amount of salary that the employee can claim based on the length of his working time will not be correct and may lead to a labor dispute. Moreover, the court may come to the conclusion that it is necessary to pay the employee a salary exactly in the amount specified in the employment contract (decision of the Zasviyazhsky District Court of Ulyanovsk of June 08, 2011 in case No. 2-1490/2011). In the explanations of Rostrud specialists, there is also a position on the need to reflect in the employment contract the amount of salary that part-time workers will actually receive (question 1, question 2, question 3).
In the salary increase order, the part-time worker must also indicate his actual salary, tk. it must comply with the terms of the concluded labor contract (part one of the Labor Code of the Russian Federation) and, therefore, contain the amount fixed in the labor contract with the part-time worker.
As a compromise, it is possible to indicate in the employment contract both the salary provided for by the staffing table for full-time employees, and the part of this amount that a particular employee will receive, taking into account the length of working time established for him. For example: "The salary of an employee is 10,000 rubles (50% of the salary of 20,000 for a position such and such, taking into account the working hours established for the employee)".

Prepared answer:
Legal Consulting Service Expert GARANT
Zhguleva Olga

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sutulin Pavel

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.