Salary supplements and allowances. The Regulation on the remuneration of the organization provides for the possibility of establishing personal allowances for individual employees by decision of the management, drawn up in a local regulatory act. When establishing personnel

There are two important and immutable rules enshrined in the Labor Code of the Russian Federation:

1. With each employee, it is necessary to conclude an employment contract, which will spell out all the conditions of his work and rest in the organization.
2. Each employer has the right (without going beyond the current Labor Code of the Russian Federation) to independently establish such working conditions, including the type of payment.

Based on this, it follows that any employer can assign to its employee one of the types of remuneration permitted by the Labor Code of the Russian Federation, in particular:

• time-based (the employee will receive a salary for a month of work or a fixed rate per unit of time - a day or an hour);
• piecework (the amount of earnings will depend on the prices and the number of products produced per month);
• commission (the employee is set a percentage (commission) for the goods (works, services) sold).

These types of earnings can be used both separately from each other, and be of a mixed nature. All this depends on the specific working conditions in the organization, but must be spelled out in the contract when the employee is employed. The type of remuneration is an essential condition of the TD, therefore, in the event of any changes in this matter, the parties will have to conclude an additional agreement. (Art., Labor Code of the Russian Federation).

How to draw up an employment contract with piecework wages

Each employment contract () requires certain nuances from the employer when drawing up. In particular, it is imperative to provide for how holidays will be paid. non-working days and set rates. Since the norms article 57 of the Labor Code of the Russian Federation The obligation of the employer to indicate in the contract with employees all the conditions of remuneration is expressly provided, namely:

• size (salary) of the employee,
• surcharges,
• allowances and incentive payments,
• prices per unit of manufactured products or work (services) performed.

However, it is allowed that the document contains references to internal local acts, which set prices for a manufactured unit of production (another operation or work, service) and production rates at the enterprise. In this case, in the text of the TD, you can write the following phrase:

For the employee, a piecework system of remuneration is established. Wages are calculated on the basis of the piece rates established in the regulation on wages and the amount of work performed by the employee.

In this case, the employee with whom the TD is concluded must be familiarized with the order or other local act against signature at the time of employment. It is important to bear in mind, however, that in accordance with the article 136 of the Labor Code of the Russian Federation wages for piecework workers must be paid at general order, namely at least twice a month, with an interval of no more than 15 days between payments.

Document Form

Any TD must be concluded in writing and certified by the signatures of the head of the employing organization and the employee himself. Oral conclusion of such a contract is not provided for by law. (approved by Decree of the Government of the Russian Federation of August 27, 2016 No. 858), however, if desired, all other employers can use it. This template is convenient in that it already provides for all the current norms of the Labor Code of the Russian Federation and other legislative acts, so this is a good example of an employment contract. Piecework (2017) in his salary section should be written by the organization itself. In a TD that an organization has developed on its own, this section might look something like this:

Features and nuances

holiday salary

In the TD, it is important to provide for the features of payments for holidays in accordance with the regulations Article 112 of the Labor Code of the Russian Federation. Usually, for such dates, employees who do not work on a salary are entitled to additional remuneration. The order and amount of the surcharge are usually prescribed directly in employment contract, however, a separate local act can be approved, which can be referred to in the contract. In this case, the employee must be introduced to him under the signature at the time of registration for work. Moreover, such additional remuneration is part of the remuneration.

Shift work

If the organization provides for piece workers, including night shifts, then the employer does not have an obligation to pay additional remuneration for holidays. In this case, it is necessary to take into account the increased rate for work at night and weekends, including holidays. All this must be reflected in the TD.

piece-rate premium payment

Sometimes an organization uses a piece-bonus system, in which case this must also be reflected in the TD. In this case, it is necessary to indicate that the employee will receive a bonus for production results if the bonus conditions are met. Such a bonus can be set both in a fixed amount of money and as a percentage of the cost of the work performed. In this case, you need to make a reference to the organization's local acts containing piece rates and. The employee must be familiarized with them under the signature.

Simple

It is advisable to indicate in the employment contract what guarantees are reserved for the employee in the event. The management of the organization must remember that the monthly salary for an employee who regularly went to work and followed all the instructions of the management cannot be lower, provided that he works full-time. Therefore, a guaranteed minimum in the contract must be provided for.

In any employment contract, it is imperative to prescribe how much the employee will receive and on what conditions. Article 57 requires it Labor Code RF. If this rule is neglected, you and your management may be in trouble. Claims are not excluded both from the side of the inspectors and from the side of employees.

We will tell you what mistakes to avoid when formulating the terms of remuneration. Check if everything is so in your contracts with employees. And if you suddenly see that some point needs to be corrected, fix the change in an additional agreement with the employee.

Mistake 1. They don't specify the amount of salary in the contract.

Some employers believe that it is not at all necessary to indicate the salary in numbers in the employment contract. And they make a link to another document where this amount is indicated. Most often - on the staffing table.

You can't do that. After all, Article 57 of the Code expressly states that the contract must necessarily indicate the amount of salary or tariff rate. And this is always a fixed value, expressed in rubles. So the representatives of Rostrud think so, as they said in a letter dated December 24, 2007 No. 5275-61.

Example 1: How to correctly write down the amount of salary in an employment contract

S. P. Vasilkov was hired as a driver at Buket LLC. According to staffing, he was given a salary of 30,000 rubles.

How to correctly indicate the salary of an employee in an employment contract, we clearly showed below. But how best not to do it, you will see next. And you can compare both options.

Correctly

The contract must specify the amount of salary in rubles.

By the way, a specific amount in rubles must also be written in an additional agreement by which you set a new salary.

Plus, do not forget that the employee's salary should not be lower than the federal minimum wage. Under no circumstances. This is directly stated in Article 133 of the Labor Code of the Russian Federation.

Recall that the minimum wage is 7500 rubles. And here the total income of the employee for the month is taken into account. That is salary and other benefits.

But it is not necessary to fix the specific amounts of allowances and additional payments in the employment contract. If you wish, you can provide for them in some separate local regulatory act, for example, in the regulation on wages. In the contract itself, it is enough to give a link to this document (read more about this below).

Error 2. Having divided the salary into the main salary and bonuses, they forget to prescribe the conditions for such allowances

As you know, the manager can assign employees various allowances and bonuses to the salary. In a word, incentive payments. And often such bonuses become part of the monthly salary. The director argues as follows: if anything, at any time it will be possible to give the employee only a salary. And forget about the surcharge.

Yes, bonuses and the truth can not be paid. But this is only in the case when in the employment contract itself or in some separate local document (for example, in the provision on bonuses) you have fixed clear conditions, by fulfilling which you can count on an additional payment. And it is precisely these conditions that are often forgotten to be mentioned.

Does the employment contract simply say that the employee receives a salary and a bonus in such and such an amount? And there are no reservations, just as there is no link to a document where the conditions for issuing a bonus would be? Then by default you are obliged to pay all the specified amounts monthly under any circumstances.

Not to issue a bonus for reasons not directly stipulated by the contract - they say, the manager decided so - it means violating the rights of his employee. After all, that the size of the salary is changing, you need to notify him in writing two months in advance against signature. These are the rules of Article 74 of the Labor Code of the Russian Federation.

Therefore, if incentive payments in your company are irregular, say at the end of a year or half a year, then it is safer to indicate the minimum wage in the contract. That is just salary. And one-time bonuses should be assigned by order of bonuses immediately before they are issued.

Does the management want to encourage their employees on a more regular basis, including with the aim of splitting the monthly salary into fixed and variable parts? Then be sure to write down the conditions for the award. As we said above, they can be fixed in the internal act of the company or in the collective agreement. Then in labor contract just link to it. And you can immediately designate restrictions in the employment contract.

Example 2: How to safely include incentive payments in an employment contract

O. K. Landysheva was hired by Buket LLC as a salesperson-florist. According to the staffing table, she was given a salary of 20,000 rubles. In addition, the manager promised the new employee to pay a monthly bonus of 10,000 rubles. Provided that the revenue outlet at the end of the month will be at least 100,000 rubles.

A fragment of the employment contract, which correctly indicates incentive payments and the conditions for them, we have given below. A variant with errors for comparison is shown next.

Mistake

There are no specific conditions for the award.

Correctly

In the employment contract, it is necessary to indicate for which particular achievements the employee will be awarded a bonus (if any).

Mistake 3. Ignore the demand for payment of advances

Sometimes it happens that the employee himself asks to give him a salary only once a month. Suppose we are talking about an external part-time worker who appears in the office from time to time. And he has to receive his salary in cash at the company's cash desk. So you don’t want such an employee to once again go for money. Then he writes a statement or receipt to the head of the company stating that according to own will asks to give him a salary once a month. And he takes responsibility for it.

However, the employer will still have to answer. And no receipts from the employee, alas, will not help here. The fact is that article 136 of the Labor Code of the Russian Federation strictly states: wages must be paid at least every half a month. This is exactly the condition and fix it in the contract with the employee. Specific deadlines can be fixed here or, for example, in the internal labor regulations.

And note: no more than half a month, that is, 15 calendar days, should elapse between the issuance of an advance payment and a salary. If, for example, the company finally pays off the employees 20 days after the advance payment, then the inspectors regard this as a deterioration in the rights of the employee. The basis is Article 9 of the Labor Code of the Russian Federation. And such conditions are not applicable. And in the event of a conflict with the same employee in the future, the auditors will not support you.

Let's use an example to show how best to prescribe the terms of payment of salaries in the contract with the employee.

Example 3: How to correctly indicate the timing of the payment of salaries in the contract

E. V. Romashkina was accepted as a merchandiser at Buket LLC. Since the new employee already has a main job in another company, she was registered as a part-time job. In addition, the duties of a merchandiser do not require a daily presence at work.

The internal labor regulations of Buket LLC provide for the payment of salaries twice a month: on the 5th and 20th. E. V. Romashkina asked the accountant to give her income once a month. And I wrote a statement about this to the head.

The correct version of how the frequency of payments to an employee can be reflected in the employment contract is shown below. And for comparison, they also cited an erroneous version.

Mistake

Wrong way of paying wages in the contract.

Correctly

Salary must be paid every half a month. This must be stated in the employment contract.

Mistake 4. Wrong form of payment

They also make a mistake when part of the salary is given in kind - for example, with the company's products. This is either generally forgotten to be mentioned in the employment contract, or the share for such in-kind payment is not limited in any way. And it cannot be more than 20 percent of monthly earnings.

Moreover, in-kind payments are admissible only at the written request of the employee. Such a strict rule is spelled out in article 131 of the Labor Code of the Russian Federation. Duplicate it in the employment contract. So the inspectors will definitely not have any doubts that you are regularly fulfilling the requirements of the law.

In the same article 131 of the code there is another important restriction. In the employment contract, it is necessary to determine and fix the amount in Russian rubles. Only. After all, often in job advertisements, the salary is indicated in foreign currency. However, in documents this way of reflecting salaries is unacceptable.

Example 4: How to prescribe the form of payment in the contract

L. Yu. Gvozdikina was hired by Buket LLC as a commercial director. The manager set her a salary of 1,500 euros.

A new employee asked me to give her several bouquets as part of her salary. Because she had a family reunion. Gvozdikina L. Yu. wrote a statement addressed to the head.

We have placed the correct version of the terms of the employment contract on the form of salary below. And the wrong one was placed next to it.

Mistake

Salary cannot be expressed in foreign currency. And payments in non-cash form at the initiative of the employer are unacceptable.

Correctly

Wages must be paid strictly in rubles, and in kind - only at the request of the employee.

Mistake 5. Imposing illegal penalties

Prudent managers often seek to include all sorts of monetary penalties and deductions from wages in the employment contract. For example, for being late or not fulfilling the plan. And as it usually happens, they cross the boundaries of the law.

Carefully!

It is impossible to cut the salary of an employee because he is regularly late or did not fulfill the plan.

You can deduct amounts from the salary of employees only in strictly defined cases. They are listed in Article 137 of the Labor Code of the Russian Federation and in separate federal laws. Let's say an employee reimburses the company for an advance that he has not worked out. Or they deduct the travel debt from him. You can also withhold some amounts from an employee’s income if you overpaid him due to a counting error - that is, arithmetic (see table below).

When and how much you can cut the salary of employees

Type of retention	Maximum hold size	Base
Debt repayment in the form of: - an advance paid on account of salary; - unspent travel allowances; - overpayments due to a counting error or downtime due to the fault of an employee*; - vacation pay if the employee is dismissed before the end of the working year	20 percent on every salary payment	Article 138 of the Labor Code of the Russian Federation
Collection of claims contained in writ of execution(except for alimony, compensation for harm caused by a crime)	50 percent on every salary payment
Alimony, compensation for harm caused by a crime	70 percent on every salary payment

* The guilt of the employee is established by controllers, for example, labor inspectors.

So in an employment contract, you can only duplicate the norms of Article 137 of the Labor Code of the Russian Federation. Additional grounds for deductions cannot be established.

Let's take an example of how to correctly provide for possible penalties in an employment contract.

Example 5: How to correctly reflect the terms of deductions in the contract

S. I. Nezabudkina was hired by Buket LLC as a manager. The manager decided to provide not only ways to encourage the new employee, but also educational measures. Namely, deductions from salary in the amount of 1 percent of salary for not meeting the sales target for three consecutive months.

A fragment of the employment contract, in which the conditions for deductions are correctly formulated, we have given below. And next to it is an erroneous option so that you can compare them.

Mistake

It is impossible to specify deductions in the employment contract if they are not provided for by law.

Correctly

In the contract, you can duplicate the rules of the Labor Code of the Russian Federation.

When deducting an employee from the salary for legitimate reasons, do not forget about the restrictions. The amount of all penalties cannot exceed 20 percent for each salary payment. In more rare cases it is 50 percent, and in exceptional cases it is 70 percent.

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The most important components of an employee's salary, in addition to the base salary (), are allowances and surcharges. The procedure, terms, amounts of payments often become the subject labor disputes between employee and employer.

What does the law say?

Supplement vs Supplement - What's the difference?

The law did not specify the differences between the concepts of "surcharge" and "surcharge". By-laws also did not clarify this issue. Analyzing the current practice and current legislation, it is possible to apply the following definitions.

• Surcharge- This is a stimulating payment to an employee for especially valuable professional qualities and achievements. Such a payment is the right, but not the obligation of the employer, and is applied by him at his discretion, in accordance with corporate standards.

• Surcharge- This is a compensation payment, the purpose of which is remuneration for work in special conditions that differ from normal. As a rule, it is mandatory for the employer by virtue of law, its minimum size and procedure for application are guaranteed.

It is advisable to fix the exact definitions of these terms and the rules for their application by local regulatory legal acts of a particular employer. Otherwise, there is a risk of judicial challenging the application (or non-application) of a particular payment in each specific case.

Types of additional payments and wage supplements

Considering the above, payments can be divided into the following types:

1. Compensatory.
2. Stimulants.

According to Art. 129 of the Labor Code of the Russian Federation:

• compensatory payments include additional payments and allowances for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination and other payments of a compensatory nature;
• incentive payments - bonuses and other incentive payments of a stimulating nature.

Employers generally apply the following surcharges to wages:

• for combining professions (positions);
• for expanding service areas or increasing the scope of work;
• for the performance of the duties of a temporarily absent employee;
• for working with heavy harmful conditions labor;
• for the intensity of labor;
• for work at night;
• for irregular working hours for car drivers;
• for the transport of dangerous goods;
• for leadership (team, link);
• for work in the evening and night shifts;
• for working in excess of normal working hours.

The minimum requirements for additional payments are established, for example, by articles,, - of the Labor Code of the Russian Federation.

The allowance, as an incentive payment, is applied:

• for high professional skills;
• for class;
• for high achievements in work;
• for performing special important work(for the period of its implementation);
• for a degree.

In addition, at the discretion of the manager, a personal allowance may be established. Corporate allowances can also have other names - bonuses, coefficients, premiums.

Features of additional payments and wage supplements

Features are determined by what documents the organization of payments is fixed. According to article 135 of the Labor Code of the Russian Federation remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established:

• collective agreements,
• agreements
• local regulations (for example, Regulations on bonuses, etc.)

The current one is also reflected in, it indicates permanent allowances. One-time compensations and incentives are appointed by orders and orders.

AT small companies, as a rule, the main document establishing the system of incentives and compensations is the order and the employment contract of a particular employee.

With all local regulations related to the wage system, each employee must be familiarized under the signature.

Procedure and rules of payments

To whom the payments are due, that is, the subject composition, the employer determines independently (in the case of compensation payments, in accordance with the requirements of the current legislation).

There are some typical grounds and conditions for payments for allowances:

1. Terms (payments can be unlimited, periodic, one-time).
2. Conditions for their payment (fulfillment of the sales plan, budget, sales volume).
3. Requirements for the employee (lack of disciplinary sanctions, minimum term work in the company).
4. Requirements for the execution of related documentation (supporting documents, approval process, source of funding, forms of orders and instructions).

Payouts certain categories employees (for example, employees of educational and medical institutions, etc.) are regulated by separate chapters of the Labor Code of the Russian Federation, federal laws, laws of subjects of the Federation and other legislative acts.

In this case, the procedure established by the employer cannot worsen the position of the employee, in comparison with that established by law.

In the article, we will discuss incentive measures, including allowances, additional payments and bonuses, which are part of the system of remuneration of employees of the enterprise. We will study where and how to correctly fix the relying various workers payments so that there are no disputes and conflicts. And also consider how to reflect their size or calculation order, so that, if necessary, it would be possible to cancel them in a simple way.

In order to competently build a motivation system at an enterprise, employers often introduce a system of additional payments, allowances, bonuses, bonuses and everything that, in accordance with the provisions of Part 1 of Art. 129 of the Labor Code of the Russian Federation is the concept of wages. Recall that wages (remuneration of an employee) are remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as:

— compensation payments: additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments;

- incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

To understand how to correctly call a specific payment - an additional payment or an allowance, you can refer to the current Decree of the USSR State Committee for Labor, the Secretariat of the All-Union Central Council of Trade Unions dated November 18, 1986 N 491 / 26-175 “On approval of the List of additional payments and allowances to tariff rates and official salaries of employees of associations, enterprises and organizations of the production sectors of the national economy, for which bonuses are accrued for the results economic activity in the production sectors of the national economy "<1>.

Consider options for introducing incentive payment systems, which are carried out along with the salary (official salary), depending on the goals and means of the employer<2>. Traditionally, payments are divided into the following:

- for the intensity and high results of work;

- for long service and continuous work experience;

- for the quality of work performed.

In practice, there are other types of incentive payments, for example, for a healthy lifestyle, professional development, etc.

It should be noted that, along with the system of material incentives, it would be very useful to provide, if possible, an alternative (additional) option of non-material incentives, which has several goals. On the one hand, non-material stimulation will save money, on the other hand, it will provide an opportunity to “thank” those departments and those employees in respect of which large wage funds are not provided.

We install correctly

To establish an incentive payment, a number of actions must be taken.

Step 1. Include in the internal labor regulations (PWTR) a condition on the possibility of using such payments at the enterprise, defined in the organization's local regulations (example 1). In this case, each employee, when hiring and familiarizing himself with the PWTR, will know that such a system exists at the enterprise.

Example 1. A fragment of the internal labor regulations.

5. Incentives and other types of incentives for success in work.

5.1. Behind conscientious performance the following types of incentives and other incentive measures are applied by an employee of labor duties:

- declaration of gratitude;

- payment of allowances / surcharges;

- payment of a premium;

- rewarding with a valuable gift;

- placing in reserve for vertical rotation of personnel.

5.2. An employee may be simultaneously subject to measures of material and moral encouragement. The incentive measures applied are announced by issuing an order.

5.3. Accrual and payment of bonuses, allowances and additional payments are made at the Enterprise in accordance with the "Regulations on remuneration" approved by the General Director of the Enterprise.

5.4. The procedure for applying incentives can be regulated by a separate local regulatory act of the Enterprise.

Step 2 Develop an algorithm for calculating the amount of payments depending on the parameters set by the employer. Prescribe this procedure in a local regulatory act, which should be adopted in accordance with the requirements labor law, for example, approve the order and familiarize the employees with it under a personal signature<3>.

Step 3. Amend employment contracts with employees to indicate the possibility of receiving incentive payments. This must be done in order to secure the obligations of the employer to employees in a document that is stored directly with the employee himself.

Note. In order to take into account the costs of bonuses, additional payments and incentive bonuses as part of labor costs, it is necessary to provide for these payments in labor and / or collective agreements (part 1 of article 255 of the Tax Code of the Russian Federation). Otherwise, you will have to pay premiums from the company's net profit (clause 21, article 270 of the Tax Code of the Russian Federation).

However, keep in mind that in practice, in most cases, a standard employment contract already contains references to the possibility of bonuses and other material incentives. This is quite enough for the terms of the employment contract to be considered compliant with the requirements of labor legislation, which does not contain the obligation to describe the specific amounts of bonuses, additional payments, allowances and the frequency of payments (if there is a reference to a local normative act that establishes the conditions, procedure and terms of such payments).

We present a universal example of indicating the possibility of incentive payments in a standard employment contract (example 2).

Example 2. Fragment of an employment contract with an employee.

3. Pay.

3.1. The employee is paid a salary of 15,000 (fifteen thousand) rubles. per month.

3.2. As required by law Russian Federation, as well as local regulations, the Employer can make additional payments of a compensatory and incentive nature, including paying a cash bonus, an allowance for work experience, other allowances and surcharges, paying for voluntary medical insurance and other payments provided for by the Regulations on payment in force in the Company labor", "Regulations on bonuses".

3.3. Payment of wages is made by transferring the amounts due to the Employee to his bank account opened for the Employee in the bank, within the time limits established in the Company's Internal Labor Regulations.

If the standard form of the employment contract does not provide for the possibility of bonuses and other measures of material incentives at all, then the employer should be guided by the requirements of Art. 57 of the Labor Code of the Russian Federation. So, mandatory for inclusion in the employment contract, among others, is the condition on remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments). However, if at the conclusion of the employment contract any information and (or) conditions were not included in it, this is not a basis for recognizing the employment contract as not concluded or for terminating it.

Therefore, the employment contract must be supplemented with missing information and (or) conditions. In this case, the missing information is entered directly into the text of the employment contract, and the missing conditions are determined by the appendix to the employment contract or by a separate agreement of the parties, concluded in writing, which are an integral part of the employment contract.

We also note that if the conditions for incentive payments are established only by an employment contract, this will “bind the employer’s hands”: it will not allow you to quickly and undeniably change the amount or frequency of payment of an allowance, additional payment or bonus, or cancel it. In this case, we will talk about changing the terms of the employment contract determined by the parties, which can be made strictly in accordance with the rules of Art. Art. 72 - 74 of the Labor Code of the Russian Federation. It is much easier to amend a local regulation or even repeal it. After all, it applies to all employees of the organization, respectively, and will cease to operate simultaneously for all employees.

Payments for the intensity of work and high results of work

Any employees whose work is rewarded for intensity and high results will continue to strive for such success in the future. Such workers endure difficult working conditions more easily, complain less and conflict with management, since they receive a quite tangible supplement to their salary.

What is the intensity of labor and high results of work? Obviously, this is hard work, providing more productivity than usual. The criteria for establishing such payments should be formed taking into account the specifics of the employer's activities and can be very diverse.

Let's see how this is fixed in by-laws. For example, in paragraph 34 of the section "Payments for the intensity and high results of work" of the Regulations on the system of remuneration of civilian personnel of military units and organizations of the Armed Forces of the Russian Federation, approved by Order of the Minister of Defense of the Russian Federation of April 23, 2014 N 255, it is indicated that the monthly incentive payment for the complexity, intensity and special mode of work, it is established for civilian personnel in the amount of up to 100% of the official salary when the indicators and criteria for evaluating the effectiveness of activities are met.

Often, such payments rely on special modes of operation. In clause 4.2 Approximate position on the remuneration of employees of federal budget institutions in appearance economic activity « Agriculture, hunting and forestry”, approved by the Order of the Ministry of Agriculture of Russia dated September 23, 2008 N 441, it is said that when making payments for the intensity and high results of work, the following can be taken into account:

- intensity and intensity of work;

- a special mode of operation (associated with ensuring trouble-free, trouble-free and uninterrupted operation of engineering and economic and operational life support systems of the institution);

– organization and holding of events aimed at increasing the authority and image of the institution among the population;

— direct participation in the implementation of national projects, federal and regional targeted programs.

Naturally, if such payments are established in the local regulatory act of the employer, it is necessary to fix not only the very fact of their appointment, but also determine under what conditions the work will be considered intensive and strenuous or what falls under the concept of "special mode of work".

For documentation introduction of this payment, we recommend including the appropriate conditions in the internal regulation on remuneration (example 3).

Example 3. A fragment of the regulation on wages.

3. Surcharges for the intensity of work and high performance.

3.1. Additional payment for the intensity and high results of work, carried out in accordance with these Regulations, is a kind of stimulating nature.

3.2. The basis for establishing an additional payment for the intensity and high results of work is the performance of work that meets the criteria provided in Table 4.

3.3. An employee may be given an additional payment for the intensity and high performance of work on one or more grounds.

3.4. The decision to assign an additional payment is made by a commission (hereinafter referred to as the Incentive Payment Commission), the composition of which is approved by the order of the Company and which operates on the basis of the Rules of Procedure for the Commission for Incentive Payments approved by the General Director of the Company.

3.5. An employee applying for an additional payment for the intensity and high performance of work in accordance with Table 4 submits an application (in the form in accordance with Appendix No. 2 to this Regulation) to the Commission on Incentive Payments.

3.6. The minutes of the meeting of the Commission on Incentive Payments substantiate the decision to establish an additional payment for the intensity and high performance of each employee or to refuse to establish it, indicate the number of points received, as well as the voting results when making a decision.

3.7. Indicators that affect the change in size, the removal of additional payments for intensity and high performance are provided in Table 5. Changes and withdrawals of additional payments for intensity and high performance are allowed on the proposal of the immediate supervisor of the employee. The corresponding submission is sent for decision by the Incentive Payments Commission.

3.8. Appointment, resizing, withdrawal of additional payment for the intensity and high results of work are formalized by order of the Company.

Payments for seniority and years of service

An employer, in the course of establishing his business and building the right system of employee motivation, often encounters such a phenomenon as staff turnover, which in most cases does not have any positive impact on the development of the company. To avoid this, it is necessary to increase the level of employee loyalty.

It is no secret that sometimes the dismissal of an employee of his own free will occurs impulsively, against the background of annoyance with the order of the head, dissatisfaction with unjustified expectations of recognition of merit or other specific actions on the part of the employer, due to a trifling work conflict.

One of the effective means of increasing the level of loyalty is the introduction of payments for work experience in a particular organization or holding into the remuneration system. In this case, the allowance can be set both in a fixed monetary amount and in the form of a coefficient. In the latter case, when the employer implements the requirements of Art. 134 of the Labor Code of the Russian Federation and the revision of the salaries of employees in the direction of their increase due to constant inflation, the unchanged coefficient will also increase the increased salary. When applying the allowance in a fixed amount of money, the increase in wages will occur only due to an increase in salary, the allowance will remain the same.

The most suitable for documenting the introduction of this payment is the internal regulation on wages (example 4).

Example 4. A fragment of the regulation on wages.

4. Bonuses for seniority.

4.1. An allowance for the length of service is established for employees based on the coefficient indicated in Table 2.

table 2

4.2. The allowance for the length of service is applied only to the salary part of the salary specified in the employee's employment contract and established in accordance with the staffing table.

4.3. The seniority bonus does not apply to any types of bonuses, bonuses, other incentive and compensation payments, temporary disability benefits and other social benefits.

4.4. The allowance for the length of service begins to be applied automatically from the day following the day the employee reaches the length of continuous work required in accordance with Table 2 with the Employer.

4.5. Continuous service qualifying for seniority bonus includes:

- time of actual work;

- the time when the employee did not actually work, but behind him in accordance with the Labor Code of the Russian Federation and other regulatory legal acts containing norms labor law, collective agreement, agreements, local regulations, employment contract retained the place of work (position), including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee;

- the time of leave granted at the request of the employee without pay, not exceeding 14 calendar days during the working year;

- the period of suspension from work of an employee who has not passed the mandatory medical checkup(examination) through no fault of their own;

- the time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement at the previous job;

- the time of all types of paid holidays;

- the time of leave to care for a child until he reaches the age established by law.

The period of continuous work, which gives the right to an allowance for the length of service, does not include the time the employee is absent from work without good reason, including as a result of suspension from work in cases provided for in Art. 76 of the Labor Code of the Russian Federation.

4.6. To apply the seniority bonus, the work of an employee is taken into account:

- at the enterprise of the Employer;

— at the enterprises of the AKRONA holding serving the Employer;

— in organizations for social purposes, the founder of which is any of the enterprises of the AKRONA holding.

4.7. The allowance for the length of service is accrued to the salary part of the salary in proportion to the working time worked in the month according to the following formula:

Where X is the amount of the resulting allowance in the current month in rubles;

Y - the salary part of the salary in the current month, calculated for the period worked in the paid month;

K is the applied coefficient.

Example. The employee's salary is 15,000 rubles. The employee worked at the enterprise for 4 years, respectively, a coefficient for calculating the allowance of 0.5 is applied to him. In the current month, the employee worked the full norm of working hours. The payroll calculation is as follows:

15 000 rub. x 0.3 \u003d 7500 rubles.

Total: the employee for the month will receive a salary and an allowance in total amount 22 500 rub. (15,000 rubles + 7,500 rubles).

4.8. The allowance for the length of service is calculated for the entire worked period of the month when paying wages for the worked month. When accruing and paying an advance, the allowance is not calculated.

4.9. The allowance for the length of service is paid on the day of payment of the main part of the salary, corresponding to the first working day of the month following the paid one. If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.

4.10. The employee is notified of the amount of the accrued and payable allowance for the length of service in the payslip provided in accordance with Art. 136 of the Labor Code of the Russian Federation.

4.11. The allowance for the length of service is paid by transferring to the employee's bank account in the bank, minus personal income tax.

4.12. Upon termination of the employment contract, payment of all amounts due to the employee from the Employer, including bonuses for work experience, is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.

Payments for the quality of work performed

Any employer is interested in the fact that its employees perform the work qualitatively.

According to Art. 21 of the Labor Code of the Russian Federation, an employee must conscientiously fulfill his labor duties assigned to him by an employment contract. As a rule, in employment contracts and local regulations, one can find the following wording: "The employee must perform the work efficiently and on time." That is, in fact, regardless of additional payments the employee must do a good job.

One may wonder: why pay extra money for the work of employees, performed without error, if they are already obliged to do it? Any experienced personnel officer will answer: the one who does nothing does not make mistakes. And the payments are stimulating, so not only employers, but also employees will be interested in the quality of work.

Naturally, the amount of incentive payments and their need depend on the field of activity and the specific work of employees. In by-laws, one can find both successful and not quite successful examples establishing incentive payments for the quality of work performed.

For example, the procedure for organizing the system of remuneration of workers customs authorities of the Russian Federation and institutions under the jurisdiction of the FCS of Russia, approved by Order of the FCS of Russia dated December 16, 2011 N 2529, regulates the issues of such payments to the relevant employees. So, according to paragraph 42 of this document, car drivers can be paid monthly allowance for trouble-free work in the amount of up to 150% of the tariff rate. Clause 45 states that employees of institutions of higher vocational education, science and health care, a bonus of up to three official salaries per month can be established for the application of the achievements of science and advanced labor methods in work, the introduction of new progressive methods of treatment and training, for high quality services provided.

And in Appendix N 4 “Conditions, amounts and procedure for making incentive payments to civilian personnel of military units, institutions and divisions of the system of the Ministry of Internal Affairs of Russia”, approved by Order of the Ministry of Internal Affairs of Russia dated August 27, 2008 N 751, payments for the quality of work include the performance of the functions of a class teacher teaching staff educational institutions, for which a monthly remuneration of 1000 rubles is established. (clause 2.9).

The second option relates more to the payment for the intensity of labor, since the performance of the functions of a class teacher is an additional burden on the employee.

Let's look at an example of how such a payment can be established in a local regulatory act (example 5).

Example 5. A fragment of the provision on wages.

5. Bonuses for the quality of work performed.

5.1. The size of the allowance for the quality of the work performed can be up to 100% of the salary.

5.2. Table 3 defines positions (professions), criteria, performance indicators and payment amounts.

Table 3

N	Criteria and performance indicators	Amount of payment (% of salary)
1	Chef
1.1	High organization of maintenance of buildings, workplace and surrounding area in proper order	10
1.2	High level of ensuring sanitary and hygienic requirements for the maintenance of the Employer's premises in accordance with SP 2.3.6.1079-01	20
1.3	No remarks when storing food and maintaining the cleanliness of the catering department	10
1.4	No comments on cooking conditions	10
1.5	Lack of justified complaints about the quality of dishes from customers	20
1.6	No cases of food poisoning due to poor cooking	10
1.7	High level of catering	20

Other payments

For professional development

The applied allowances will encourage employees to develop in the professional field. After all, such incentives largely depend on the employees themselves. There are three methods to achieve constant incentives for employees to self-development:

1) The introduction of an allowance for the length of service in the specialty in which the employee works at the enterprise. The best way to establish this allowance is the same provision on remuneration (example 6).

Example 6. A fragment of the provision on remuneration.

6. Bonuses for work experience in the specialty.

6.1. Employees with continuous experience in one specialty in which they work in positions at the Company are set and paid the following bonuses (table 4):

Table 4

6.2. In order to receive an allowance for the length of service in the specialty, the following conditions must be met at the same time:

- the employee has a secondary vocational or higher education according to the specialty in which he holds a position at the Company;

- the employee has a continuous experience in this specialty not less than the values ​​\u200b\u200bspecified in table 4;

— the employee has worked at the Company for more than 1 year.

6.3. The length of service that gives the right to an allowance for the length of service in the specialty includes:

- the time of actual work in the specialty, including with other employers;

- the time when the employee did not actually work, but in accordance with the Labor Code of the Russian Federation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, the place of work (position) was retained, including the time of annual paid leave, non-working holidays, days off and other days of rest provided to the employee;

- the time of leave granted at the request of the employee without pay, not exceeding 14 calendar days during the working year;

- the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;

- the time of forced absenteeism in case of illegal dismissal or suspension from work and subsequent reinstatement in the previous job;

- the time of all types of paid holidays;

- the time of leave to care for a child until he reaches the age established by law.

The length of service, which gives the right to an allowance for the length of service in the specialty, does not include, but does not interrupt it:

- the time the employee is absent from work without good reason, including as a result of suspension from work in cases provided for in Art. 76 of the Labor Code of the Russian Federation;

- the break time when changing jobs is not more than 1 calendar month.

6.4. In case of a break in the length of service in the specialty (more than 1 month when changing jobs), the countdown of the length of service for receiving the allowance starts anew, from the last date of employment in the specialty.

6.5. The accrual of the allowance for the length of service in the specialty is made from the month following the month the employee submits an application addressed to the head of the Enterprise for the payment of this allowance in the form given in Appendix No. 14 to this Regulation, with a copy of the diploma of qualification in the specialty.

6.6. The payment of the allowance for the length of service in the specialty is carried out monthly on the days of payment of the main part of the salary, established by these Regulations.

2) Establishment of an allowance for persons with academic degrees(if the employer, by type of activity, needs employees who study in depth a particular science). This can also be enshrined in the regulation on wages (example 7).

Example 7. A fragment of the provision on remuneration.

7. Surcharges for a scientific degree.

7.1. The company applies a system of bonuses for employees with academic degrees (Table 5):

Table 5

Academic degree	The amount of the allowance, rub.
PhD	1500
Ph.D	3000

7.2. To receive an allowance for an academic degree, an employee must submit an application to the employer (addressed to the head) in any form indicating the presence of an academic degree and attaching documents confirming this information (in simple copies).

7.3. The accrual and payment of an allowance for a scientific degree begin to be made from the date of issuance of the order on the establishment of this allowance.

7.4. The payment of the bonus for the academic degree is carried out monthly on the days of payment of the main part of the salary, established by these Regulations.

7.5. The payment of the supplement for an academic degree may be terminated only on the basis of amendments to this Regulation regarding the annulment of the conditions for paying the supplement for an academic degree.

7.6. The amount of the allowance for the academic degree remains unchanged for the entire period of payments, except for cases of increasing the academic degree and changing the amount of the allowance at the request of the employee due to a change in the basis of payment.

3) Establishment of a temporary allowance for obtaining a special title at the internal competition of the enterprise. For example, an employee who has received the title of the best in the profession for the year is entitled to an allowance in a certain amount for the entire next year(example 8).

Example 8. A fragment of the provision on wages.

8. Allowances for employees who have distinguished themselves in production.

8.1. The Company provides for the payment of bonuses to employees who have received various special titles at internal competitions regularly held among the employees of the Company. The basis, amount and duration of payments are provided in Table 6.

Table 6

8.2. Establishment of the allowance for an employee who distinguished himself in production is carried out after summing up the results of the internal competition and the announcement of the winners by order of the Enterprise.

8.3. The accrual and payment of a bonus to an employee who distinguished himself in production is carried out on the basis of an order establishing a bonus, indicating the duration of its payment.

8.4. The accrual of the allowance to an employee who distinguished himself in production is carried out from the beginning of the corresponding period (quarter, year) following the period in which the order was issued to announce the winners of the internal competition.

8.5. The accrual of the allowance to an employee who distinguished himself in production is carried out regardless of the number of days worked by the employee in the paid month.

8.6. The payment of the allowance to an employee who distinguished himself in production is carried out on the day of payment of the main part of the salary.

8.7. The employee may be prematurely, before the expiration of the duration of the payment, deprived of this allowance if disciplinary action for the period of payment of the allowance (from the beginning of its establishment). Early deprivation of the allowance is carried out by an order for the Enterprise on the basis of an issued order to bring the employee to disciplinary responsibility, an act official investigation and a memorandum from the immediate supervisor of the employee on the need to deprive the employee of the allowance.

For a healthy lifestyle

Any employer is attracted by healthy and hard-working employees. With the introduction of such incentives, employees who already lead a healthy lifestyle will become even more active, athletic and, as a result, more healthy and optimistic. The same employees who are not yet adherents healthy lifestyle life, may reconsider their views. All this, according to doctors and psychologists, together should lead to an increase in labor productivity, a decrease in conflicts in the workplace.

You can, for example, establish allowances for non-smokers or, say, introduce systems for compensating employees for paying subscriptions to fitness clubs, as well as holding sports competitions.

In the local regulations of the enterprise, references should be made to the possibility of using such types of incentives and their grounds (example 9).

Example 9. A fragment of the provision on wages.

9. Promoting a healthy lifestyle.

9.1. The Company encourages employees to maintain a healthy lifestyle in the Healthy Lifestyle Promotion Program approved by the Company in the cases and in the manner established by these Regulations, which provides for the conditions and procedure for encouraging, paying bonuses and compensating the cost of subscriptions to sports clubs and swimming pools.

9.2. If there is a profit for the year in the amount of at least 120% of the planned one, determined according to the balance sheet for the year, the Company may provide funds for the current year to implement the Healthy Lifestyle Promotion Program.

9.3. Approval of the Healthy Lifestyle Promotion Program is within the competence of the Board of the Enterprise.

9.4. The healthy lifestyle promotion program is adopted for a period of one year and is subject to annual review no later than one month from the date of approval of the financial statements for the year.

9.5. In the absence of material and technical possibilities for the implementation of the Healthy Lifestyle Promotion Program, the said Program for the current year is not approved.

Payout differentiation and reduction ratios

When establishing various additional payments, it will not be superfluous to regulate the conditions for their reduction or non-payment of these amounts at all.

In particular, you can Set salaries at a minimum level, defining specific conditions for allowances and surcharges. Consider payments established taking into account the length of service in the organization, in respect of which the employer sets different coefficients (example 10).

Example 10. A fragment of the provision on remuneration.

6.2. Bonuses for continuous work experience.

Legal support of activity

6.2.1. Employees who have continuously worked for the Employer for the period specified in Table 7 are given a seniority bonus in the form of a coefficient indicated in Table 7.

Table 7

In the case of introducing a bonus system in organizations, it is advisable to indicate the absence of outstanding disciplinary sanctions for the reporting period as one of the conditions for paying bonuses (example 11).

Example 11. A fragment of the provision on bonuses and other types of incentives.

4. Cases when the employee does not have the right to a bonus and when it is paid in a smaller amount compared to the base one.

4.1. The amount of the bonus can be reduced compared to the base one if the employee has an unresolved disciplinary sanction for the period for which it is accrued.

4.2. Limits for reducing the size of the premium:

- when applying a remark as a disciplinary sanction - the bonus is subject to reduction by no more than 50% of the base one;

- when applying a reprimand or dismissal for appropriate reasons as a disciplinary sanction, the bonus can be reduced to 100% (in this case, the employee may not have the right to a bonus at all).

4.3. A reduction in the size of the bonus or its non-payment may be made by decision of the General Director of the Enterprise, adopted on the basis of memorandums of the heads of departments or other structural divisions submitted for consideration to CEO no later than the 25th day of the month for which the bonus is calculated.

In conclusion, we recall that in addition to the considered types of incentive payments, the norms of the Labor Code of the Russian Federation establish the obligation of the employer to pay compensatory allowances and payments.

Question: How to correctly specify the condition of remuneration in an employment contract?

Answer: In the employment contract with the employee, it is necessary to indicate the specific amount of the tariff rate or official salary. Additional payments, allowances and incentive payments may be directly specified in the employment contract or it may refer to the relevant local regulatory act or collective agreement, agreement providing for the grounds and conditions for their payment. In the employment contract, it is not necessary to indicate a specific date for the payment of wages; it is enough to make a reference to the internal labor regulations or the collective agreement.

Rationale: Salary (remuneration) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments (Article 129 of the Labor Code of the Russian Federation).

Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, systems of additional payments and allowances of an incentive nature and bonus systems, are established by collective agreements, agreements, local regulations.

The salary of an employee is established by an employment contract in accordance with the this employer wage systems (Article 135 of the Labor Code of the Russian Federation). Therefore, the terms of remuneration are necessarily included in the employment contract. In this case, it is necessary to indicate the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

However, the legislation of the Russian Federation does not contain clearer requirements on how to indicate the terms of remuneration in an employment contract.

The system of remuneration in the employment contract

In an employment contract with an employee, it is not necessary to describe in detail the remuneration system established for him or in the organization as a whole, as well as specific rates. It is enough to indicate the type of remuneration system (time-based, piecework, piecework, etc.) and make a reference to the adopted local normative act, for example, the regulation on remuneration.

“The employee’s salary in accordance with the employer’s remuneration system consists of an official salary” or “A piecework remuneration system is established for the employee. The salary is calculated based on the piecework rates established in the regulation on remuneration and the amount of work performed by the employee.”

Salary and tariff rate in an employment contract

Tariff rate or salary ( official salary) represent a fixed amount of remuneration for an employee without taking into account compensatory, incentive and social payments (Article 129 of the Labor Code of the Russian Federation).

The size of the tariff rate or salary must be specified in the employment contract with each employee. In this case, the specific amount of the tariff rate or official salary is indicated, and not the range of the amount from the minimum to the maximum size (Rostrud Letters dated 03/19/2012 N 395-6-1, dated 03/22/2012 N 428-6-1).

In the employment contract, wages should be indicated in rubles. Indicating it in foreign currency or in conventional units may lead to disagreements with regulatory authorities (Rostrud Letter of November 20, 2015 N 2631-6-1).

The wording of the employment contract in this part may be as follows:

"The employee is set an official salary in the amount of 57,000 (fifty-seven thousand) rubles per month" or "For the performance official duties provided for by the terms of this employment contract, the employee is set a tariff rate (salary) of 57,000 (fifty-seven thousand) rubles per month.

Information on the amount of personal income tax withheld from the employee's salary is not required to be indicated in the employment contract.

Additional payments, allowances and incentive payments in the employment contract

Surcharges and allowances of a compensatory nature (for performing work with harmful and (or) hazardous conditions labor, for work in areas with special climatic conditions, for work at night, for overtime work, other payments) refer to compensation payments, and additional payments and bonuses of an incentive nature, bonuses and other incentive payments (remuneration based on the results of work for the year, for length of service, other payments) refer to incentive payments.

Labor legislation does not require specifying in the employment contract a specific amount of additional payments, allowances and incentive payments. However, it must (if any) indicate at least general information about all additional payments and allowances of a compensatory nature and about incentive payments in accordance with the remuneration systems in force for this employer (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

Thus, additional payments, allowances and incentive payments can be directly indicated in the employment contract or it can refer to the relevant local regulatory act, collective agreement, agreement providing for the grounds and conditions for their payment. In the latter case, the employee must be familiarized with their content against signature (part 3 of article 68 of the Labor Code of the Russian Federation, Letters of Rostrud N N 395-6-1, 428-6-1).

The wording of the employment contract in this part may be as follows:

"An employee may be paid a bonus in the amount of up to 100% of the salary, subject to the conditions and procedure established by the provision on bonuses (reference to the provision)" or

"The employer establishes additional payments, allowances and incentive payments. The amounts and conditions of such additional payments, allowances and incentive payments are determined in the provision on bonuses to the employee (reference to the provision), which the employee is familiarized with by signature when signing the employment contract" or "The employee may be paid additional payments, allowances, bonuses for high qualifications and personal contribution to the results of the employer's activities, length of service, additional payments for an increased amount of work, high quality in accordance with the regulation on remuneration (reference to the regulation), which the employee must be familiarized with against signature.

Indication of the form, procedure and place of payment of wages in the employment contract

By general rule wages are paid in cash in the currency of the Russian Federation (in rubles).

However, in an employment or collective agreement it may be established that, at the written request of the employee, partial payment (no more than 20% of the accrued monthly salary) is made in non-monetary form (Article 131 of the Labor Code of the Russian Federation, clause 54 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17 .2004 N 2 "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation").

In the employment or collective agreement, it is necessary to determine how wages are paid:

In cash at the place of work;

In a cashless manner by transferring funds to a credit institution specified in the employee's application;

In non-monetary (in particular, in-kind) form at the place of work or another place (Articles 131, 136 of the Labor Code of the Russian Federation).

If the procedure for remuneration in kind is not prescribed in the collective or labor agreement, then appropriate changes can be made to the labor or collective agreement. It is possible to change the terms of an employment contract only by agreement of the parties by signing an additional agreement (Article 72 of the Labor Code of the Russian Federation). It is possible to change the terms of the collective agreement in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner provided for by the collective agreement (Article 44 of the Labor Code of the Russian Federation).

If the form, procedure and place of payment of wages are determined by the collective agreement, then in the employment contract with the employee it is enough to make a reference to it.

The wording of the employment contract in this part may be as follows:

"Salary is paid to the employee at the place of work by him by issuing cash at the employer's cash desk or by transferring it to the employee's bank account" or

"Payment of wages is made in the currency of the Russian Federation in a non-cash form by transferring it to the current account of the employee indicated in the application" or

"10% of the accrued monthly wages are given to the employee in kind in the form of the employer's products - clothing. Payment of wages in non-monetary form is carried out at the place of work on the 10th day of the month following the calculated one. The replacement of wages in kind with cash is made by the employer on the basis of a written application of the employee without a time limit for warning.

Indication of the date of payment of wages in the employment contract

The date of payment of wages may be established by the internal labor regulations, a collective agreement or an employment contract. Thus, it is not necessary to indicate a specific date for the payment of wages in an employment contract, it will be enough to make a reference to the document by which it is established by the employer (Article 136 of the Labor Code of the Russian Federation).

Note!

When determining the days of payment of wages, it should be taken into account that wages are paid at least every half a month, and the specific date for the payment of wages is set no later than 15 calendar days from the end of the period for which it is accrued.

The wording of the employment contract in this part may be as follows:

"Salary is paid to the employee at least every half a month (on the 20th of the current month - for the first half of the month and on the 5th of the month following the worked month - the final payment for the month worked). If the day of payment coincides with a weekend or non-working holiday in the afternoon, payment of wages is made on the eve of this day. Payment for vacation is made no later than three days before its start "or

"Wages are paid twice a month (every half a month) on the following days: on the 20th of the current month and on the 5th of the month following the billing month."

Yu.S. Barykin

Consulting and analytical center for accounting and taxation