Dedicated to the rules of payment of wages to employees. In particular, the cases when the employer has the right to reduce the salary of an employee are listed. It also explains which payments are included in the salary and which are not.

Salary composition

Rostrud specialists remind that the salary includes the following parts:

1. Salary (official salary), tariff rate;
2. Compensation, namely, additional payments and allowances for work in special climatic conditions; wages in conditions deviating from normal (that is, for working with harmful or hazardous conditions labor; for work at night; for combining positions, etc.);
3. Incentive payments (for example, bonuses for seniority; bonuses for performing specific work, based on the results of the reporting period, for quitting smoking, for saving consumables, etc.).

Vacation pay is not included in the salary

At the same time, the composition wages does not include compensation payments listed in the article of the Labor Code of the Russian Federation. These are, in particular, the amounts that are paid when sent on a business trip; when moving to work in another area; in case of forced termination of work through no fault of the employee; when granting annual paid leave; due to a delay due to the fault of the employer of issuance work book upon dismissal of an employee.

Pay slip

The salary cannot be lower than the minimum wage

Please note: unlike other payments, the regional coefficient and the percentage allowance for work experience in the regions of the Far North and equivalent areas are not included in the minimum wage.

Wage indexation

Also, Rostrud specialists remind that the employer is obliged to index wages in connection with the increase in consumer prices for goods and services (Art. Labor Code of the Russian Federation). The procedure for indexation of wages is determined in the collective agreement, agreement, local regulatory act. If as a result calendar year, during which Rosstat recorded an increase in consumer prices, wages were not indexed, the employer may be held liable, regardless of whether the corresponding local act was adopted or not.

When can an employer cut wages?

By general rule, changing the terms of the employment contract, including in terms of reducing wages, is allowed only by agreement of the parties to the employment contract. But in some situations, a monthly salary may be paid in a smaller amount than established in the employment contract, without the consent of the employee. These cases include.

How to determine the composition of wages and why is it so important? What is included in wages? It seems to be a simple question with an obvious answer: salary is what the employee receives from the employer. Do not rush to conclusions.

Why do payroll errors occur?

Julia Busygina comments, presenter of the online course Contour.Schools "":

“Often errors arise due to the fact that the accountant attributed “non-salary” compensation payments to the salary. For example, the employer reimbursed the employee for the cost of paying cellular communication or for the use of personal transport. This compensation is not part of the salary. After all, this is not a payment for work, but simply a reimbursement to the employee for communication costs. Such amounts cannot be included in the average earnings.

Three components of the salary

What and why can not be included in the salary

When the bonus is a salary, and when not

We have already figured out what awards refer to payments stimulating nature. But oh it is a mistake to assume that any bonus paid to an employee is his salary.

Bonuses can be attributed to wages if they are paid for the work (labor) that the employee performs in accordance with his job responsibilities. Such bonuses should be reflected in the employment contract with the employee, in the company's local regulations.

Some types of bonuses, for example, for an anniversary date, cannot be attributed to wages.Agree, it is absurd to consider the money received for the anniversary as a salary. And it does not matter that such payments in the local regulations of the company, contracts are called "bonuses".

Accountant's memo

• Attribute the bonus to salary if it is paid for work or work performed in accordance with job responsibilities.
• A bonus that is not wages cannot be included in labor costs when determining the income tax base.
• Check the composition of wages to avoid errors in calculating average earnings and in determining the taxable base for "payroll" taxes.

The salary for officials is always considered the main criterion for choosing a job. Its size can depend on many factors.

What it is

Salary is called fixed part of wages, the size of which does not change if the employee did not miss a single working day in a month, was not absent due to illness, was not on vacation or did not take time off.

This amount is transferred to the employee of the organization in any case and subject to zero results of work. This constant value, that is, the salary, is indicated in the employment agreement with the official. When it is necessary to make adjustments to the salary, additional agreements are drawn up and signed by both parties.

Managers of enterprises may well confuse and confuse the working staff, not finding differences in salaries and rates. Both options are undoubtedly relate to wages.

But this question should be understood about the influence of these two indicators on the amount of income. Bonuses for additionally completed work tasks may be added to wages. The employer is obliged to know the terms regarding wages.

There are several varieties: tariff-free, tariff and mixed. The options listed are divided into piecework and time wages.

In the first case, the result labor activity is evaluated according to the rate of output, at which it is possible to objectively assess the performance of labor, by establishing, for example, output standards. With a time-based type, wages are calculated in accordance with qualifications official and time spent doing the job.

For both cases, different systems for calculating staff salaries are adopted, according to the characteristics and factors that have importance for production efficiency. Therefore, the wage rate is direct dependence with the results of labor activity of both one working unit and the entire team.

Mixed and tariff-free types of salaries do not include certain information, as well as the results of the work of employees. They analyze cooperation rendered in order to fulfill production process, according to the generated results.

The procedure for calculating wages is always most convenient if it is simple and understandable. Each head of the organization strives for the maximum results of his own activities, therefore he must be able to correctly compare the time and effort spent with the amount of reimbursable financial resources, in the form of wages.

salary scheme

The official salary scheme is a form of regulation of the remuneration of employees in relation to the value of certain coefficients of the organization's work process and its size.

Such a scheme has common features with past administrative and planned economic policies. At that time, the salaries of senior management, experts and other positions were approved by the state and were centralized.

To date only municipal and state companies apply the salary scheme for payroll. Other organizations use staffing tables.

Calculation procedure

For a competent calculation of the amount of remuneration of an official, the employer must take into account following conditions:

• income tax is deducted from Money employee, but deductions to the insurance fund are transferred from the account of the head of the enterprise;
• the worker has the right to receive an advance payment;
• an employee may be required to pay child support or other payments in accordance with writ of execution;
• employees' wages consist of additional allowances, coefficients, bonuses, compensations and other payments.

Calculation simple monthly salary working personnel are produced according to the formula:

Zm.p.p. = See / Tm. * Tf.

The monthly salary rate is divided by the number of work shifts in the billing month and multiplied by the number of days actually worked by the employee.

hourly wage- this is the product of the employee's hourly wage rate by the hours worked by him relative to the billing period.

Zpov. = SC. * Tf.

Example: an employee of the company was assigned a monthly salary of 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.

August he worked completely, but in September he was in unpaid leave 9 to 13 due to family circumstances.

At the same time, the amount of his salary for the whole of August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee's salary for August will be 65,000 rubles.

The calculation of the employee's wages for September will be different: the amount of the established salary is divided by 22 days in a month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.

Wages are usually paid to workers twice a month based on two methods:

1. Advance payment and wages in accordance with the results of the month. During the first two weeks, the advance part of the assigned salary is accrued. This value is fixed in the system of categories, which is a table of tariffs. To receive the advance part of the salary, the employee must work for two weeks. AT last days month he is supposed to issue the remaining amount, which is constant or dependent on the actual shifts worked, hours or the number of work tasks completed.
2. For the first and second weeks of the month. The calculation of the monthly salary is made in two parts: in the first and second half. The hours worked after the fact or the volume of labor activity in periods equal to two weeks are taken as the basis. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for those days. This method must be specified in the labor or collective agreement.

Influence of the district coefficient

In subjects Russian Federation with difficult working conditions associated with a harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is charged district coefficient.

The Government of the Russian Federation approves in each region individual amount of additional payment to wages. This rule is not supported by one general normative act, and each subject has its own specific order.

The addition of the regional coefficient is provided not to the salary part, but to the actual wages, from the amount of which personal income tax has not yet been deducted.

Calculation of salary in certain areas with special working conditions is carried out by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, payment of sick leave and financial assistance. Then the result of this operation is multiplied by the regional coefficient.

An employee, receiving a salary, very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all major operations related to the determination of wages and its accrual.

The payroll makes it possible to present in detail the algorithm for calculating wages based on the employee's salary, including making an independent calculation and verifying the result.

Thanks to these calculations, it is possible to identify the error of an employee of the accounting department and make corrections.

For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.

Differences from the rate, advantages and disadvantages

Many believe that the terms salary and rate do not differ from each other. But the rate is called the total wage, when not taken into account tax deductions, and includes bonuses, coefficients and allowances.

In this case, the employee clearly represents own income.

The scheme in the form of piecework and time wages for an employee is characterized by its pluses and minuses on the part of the head of the organization and the employee. To benefits this system can include:

• motivation for high performance;
• flexible and efficient approach to payroll spending.

But this option for calculating wages can cause difficulties for the accounting department. It is much easier to transfer the same amounts to the working staff every month than to check the relevance of data on additional payments to the wages of some employees before the next payment.

Employees, in turn, are also not always satisfied with receiving only a salary, despite the constant and good bonus payments. No one can foresee the expected costs for a long time, because of the difficulty in calculating wages for future months.

Often, wages are reduced due to a seasonal decline in successful activities. But it can be, on the contrary, increased with good results of labor.

Additional information on the differences is presented in the video.

Features for a soldier

The salaries of these categories of persons include the official part and the amount, in accordance with the rank, to the salaries of the position and rank. For military personnel on a contract basis, the income tax corresponds to civilians and is equal to 13% .

According to article 218 of the Tax Code of the Russian Federation, the calculation of the remuneration of military personnel looks like in the following way:

1. To the salary according to the rank, the salary part according to the position is added.
2. They add payments related to seniority, place of service and others.
3. Deduct appropriate tax deductions for certain military personnel.

So, the salary of an employee every month may differ in monetary terms. But all changes in wages must be supported by an order or an additional agreement to the employment contract. Otherwise, the employer, changing the salary part, will act illegally.

What is better - a stable salary or work for interest? The answer to the question is in this video.

There are three main components of wages: remuneration for work, incentive and compensation payments. And this is important for both employees and accountants in order to correctly calculate taxes.

Components of salary and its types

Compensation payments can be accrued for various reasons. For example, for work in particularly difficult climatic conditions, in conditions that deviate from the norm (at night), for business trips or work above the norm. Incentive payments include premiums, bonuses, surcharges, allowances and other incentive payments.

By law, there are the following types wages: tariff rate, official salary, base salary. The tariff rate is set for the fulfillment of a labor norm of a certain complexity per unit of time. Compensatory, incentive and social payments are not taken into account.

Job treasure applies to employees who perform official duties for one calendar month. The base salary is the minimum salary of an employee of a state or municipal institution.

The Labor Code of the Russian Federation (part 3 of article 133) establishes that the monthly salary of an employee who has fully worked for a given period and complied with labor standards cannot be lower minimum size wages. From 01/01/2014, the minimum wage is set at 5,554 rubles.

taxes

The employer pays for injuries even if you are an office worker. Otherwise, other fees apply. AT total amount taxes are 34.2%.

If you paid all the above transfers yourself, then instead of 20,000 rubles in your hands, you would immediately receive 26,840 rubles.

Wage structure

Based on the definition of wages given in Article 129 of the Labor Code of the Russian Federation, its components can be distinguished. The salary structure is formed by the following parts:

1. the main (permanent) part of the salary;

2. compensation payments;

3. incentive payments.

The main part of the salary is established on the basis of the remuneration system in force for this employer and should not be less than the established federal law SMIC. The main part of the salary is its constant component, it does not depend on the profit received, sales volume and other indicators. The main part of wages is accrued for the time actually worked or the work actually performed at tariff rates, official salaries.

When setting the main part of wages, the employer must be guided by the following principles:

The salary of each employee should depend on his qualifications, the complexity of the work performed, the quantity and quality of labor expended;

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

For work of equal value, the employer is obliged to provide employees with equal pay.

Compensatory and incentive payments are a variable part of the salary, which depends on the guarantees established by the state and the wage conditions established by the given employer.

Compensatory and incentive payments are not related to payment for hours actually worked or work actually performed.

For this part of wages, the method of local regulation is more inherent, especially for incentive payments, when the legislation determines the basic rules for their establishment.

Row compensation payments established by law, their payment is the obligation of the employer:

a) for the performance of work in special conditions (labor in heavy work, work with harmful and (or) dangerous and other special working conditions, work at work in areas with special climatic conditions);

b) for work in territories subjected to radioactive contamination;

c) for the performance of work in conditions that deviate from normal (performance of work of various qualifications, work when combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without exemption from work, certain employment contract, overtime work͵ work at night, weekends and non-working holidays and performance of work in other conditions that deviate from normal);

Specific amounts of compensation payments are determined collective agreement, agreements, local regulations, an employment contract and are not lower than the established labor law and other normative legal acts containing labor law norms.

At the same time, the Labor Code of the Russian Federation provides for increased wages for persons working on a rotational basis, and for persons working in the regions of the Far North and equivalent areas by introducing the following payments into the salary structure:

Persons working on a rotational basis are provided with an allowance for shift method work: ʼʼfor each calendar day of stay in the places of work during the shift period, as well as for the actual days of being on the road from the location of the employer (collection point) to the place of work and backʼʼ;

Persons working in the regions of the Far North and areas equated to them are remunerated using regional coefficients and percentage bonuses to wages.

Τᴀᴋᴎᴍ ᴏϬᴩᴀᴈᴏᴍ, the main purpose of compensation payments is to compensate for the additional labor costs of the employee, which are associated with the mode of work, working conditions, peculiarities of work activity and the nature certain types labor. Οʜᴎ are charged in addition to official salaries and tariff rates.

incentive payments(additional payments and allowances of a stimulating nature, bonuses and other incentive payments) - this is a variable part of the salary, which may depend on the profit received, on the individual contribution of the employee to the result economic activity and so on.

Bonuses and other incentive payments, unlike most compensation payments, are not regulated at the legislative level, their payment is the right of the employer. But it should be noted that if the bonus and other incentive payments are provided for by the remuneration system, then the employer has an obligation to pay them, and the employee, when he meets the indicators and conditions of the bonus, has the right to demand the payment of these incentive payments.

Τᴀᴋᴎᴍ ᴏϬᴩᴀᴈᴏᴍ, incentive payments as part of wages can be characterized as cash payments for achieving certain results in labor.

The main purpose of applying systems of additional payments, incentive bonuses and bonus systems is aimed at creating a material interest among employees in achieving those indicators that are not provided for by the basic payment at tariff rates and salaries, as well as encouraging employees to increase professional level, reducing staff turnover, attracting the necessary highly qualified specialists.

Incentive payments (surcharges or allowances) are established:

Per highly qualified;

professional skill;

Length of service in the organization;

Knowledge foreign languages and etc.

It is important to note that in order to stimulate the interest of employees in improving the quality of work, a bonus system is used in organizations. The payment of bonuses is an encouragement for conscientious performance job duties. Prizes can be divided into two groups:

a) Bonuses included in the wage system.

The right to receive this bonus from the employee, and, accordingly, the employer's obligation to pay it, arises subject to the achievement of specific indicators predetermined by the bonus system. Otherwise, the right to the award does not arise.

b) Bonuses not provided for by the wage system.

These bonuses have the character of a one-time incentive at the unilateral discretion of the employer and are paid, as a rule, irregularly, moreover, they are not associated with specific achievements in work. In this case, incentive bonuses are the right, and not the obligation of the employer, in connection with this, its conditions are determined by him independently and do not require a pre-formalized basis.

Bonus indicators must correspond to the types and tasks of production, reflect the connection with the labor contribution of each employee and the team as a whole. The number of indicators and bonus conditions should not exceed two or three, otherwise the connection between the bonus system and the main production tasks should be lost. Indicators should not contradict each other - the improvement of some should not contribute to the deterioration of others.

Indicators and conditions of bonuses workers, their initial levels are determined in accordance with the planned performance of the site, shop, taking into account the degree of influence of workers on their change.

When stimulated product quality , works, services use the following indicators:

improvement of product quality,

decrease in marriage

no complaints about the product.

In order to stimulate the reduction of material costs set rewards:

for saving raw materials, materials,

fuel and energy resources, tools, spare parts,

reduction of waste per unit of production.

The level of achievement of the bonus indicator should be set on the basis of what has been achieved in the base period or higher. Prizes it is extremely important to differentiate, taking into account the intensity of the established bonus indicators, by introducing various scales with a proportional or progressive increase in the size of bonuses, depending on the degree of improvement in indicators compared to the baseline.

Bonus frequency(month, quarter, year) must take into account the peculiarities of the organization of production, the nature of the product, the duration of the production cycle.

Bonus for the main results production activities must be individual or collective.

Individual bonus it is advisable to apply where the ability to work on special equipment that requires special skills is stimulated, or in such conditions of the organization of production, when each worker works independently of the others.

Collective bonuses aims to create the interest of members of the labor collective in the overall results of the work of the brigade, section, workshop. Distribution of the total premium labor collective performs independently.

Wage structure - concept and types. Classification and features of the category "Wage structure" 2017, 2018.