After the change of the head of the organization, the accountant was required to return the allegedly overpaid money. She was told that in the staff list she had a lower salary than the one she received. The employee at first did not mind and returned part of the money, but then she decided that the employer's requirements were contrary to the employment contract. Considering this a unilateral change in the size of the salary, she turned to labor inspection and then to court. But her opponent stocked up on evidence. He presented another employment contract.

Court position

The first and second court instances recognized the wrongfulness of the employer. The court substantiated its position as follows. An employment contract was concluded with the employee, in which a specific salary was indicated. Employment for the position of an accountant is issued by order of the employer. Thus, the requirements of articles 57, 68 and 135 Labor Code were done.

The expert shared important information about average monthly salary in the material at the link.

The payslips examined by the court show that the employee received the salary in the amount that appears in her hands. employment contract.

The former head of the organization, who was present at the meeting, confirmed that the contract presented to the employee was signed by him. But the authenticity of the copy of the contract, presented by the new administration, caused doubts in the court. Representatives of Themis said that it does not meet the requirements of the law, since it is not signed by the head, there is no seal of the organization on it. In addition, the wording about the payment of a salary to an employee “in accordance with the staffing table” is contrary to the Labor Code.

It is possible to change the terms of the employment contract determined by the parties, including transfer to another job, only by agreement of the parties, which is concluded in writing (Article 72 of the Labor Code of the Russian Federation).

Since there was no written agreement between the employer and the employee, the actions of the administration to reduce the size wages regarded as a unilateral change in the terms of the employment contract. On this basis, the employer is obliged to return the unlawfully withheld amount of earnings and compensate for moral damage.

Solution

Cassation ruling of the Judicial Collegium for Civil Cases of the Court of the Jewish Autonomous Region dated July 1, 2011 in case No. 33-301/2011.

Expert comments

Sutyagin Alexey

lawyer, expert of the magazine "Kadrovoe delo"

The Labor Code defines the conditions that must be included in the employment contract. These include the conditions of remuneration (including the size of the tariff rate or salary of the employee, additional payments, allowances and incentive payments).

No other documents, except for an employment contract, can establish wages (Article 135 of the Labor Code of the Russian Federation). Various local regulations may contain information about the applicable remuneration system, and the staffing table indicates the amount of wages. But he corresponds to a certain position and does not have a rigid connection with a specific employee. This criterion should be clearly defined in the contract with the employee, and references to other local acts employer are not allowed.

It is possible to change the terms of an employment contract only by mutual agreement of the parties, which must be in writing. There are exceptions to this rule. Here they are:

• temporary transfer to another job (Article 72.2 of the Labor Code of the Russian Federation);
• change in working conditions for technological or organizational reasons (Article 74 of the Labor Code of the Russian Federation);
• overtime work without the consent of the employee (Article 99 of the Labor Code of the Russian Federation);
• weekend work and holidays without the consent of the employee (Article 113 of the Labor Code of the Russian Federation).

This list does not include wages. In addition, the employee must be warned of upcoming changes in working conditions no later than two months in advance.

Indicative is the refusal of the court to recognize the employment contract presented by the new administration as evidence. He did not meet the requirements that article 67 of the Labor Code imposes on this document. First, it must be signed by both the employee and the employer. Secondly, there was no seal of the organization on the contract. Although the Labor Code does not directly require this, however, the established practice (in fact, legal custom) and this court decision say that its presence is a weighty argument in any dispute. Thirdly, the employment contract is drawn up in two copies, and it is possible to confirm its transfer to the employee only with the signature of the latter on the copy of the employer. Without the listed details, the court does not recognize the document as valid, and it makes no sense to present it.

Remuneration is made in proportion to the hours worked according to the time sheet, the hourly tariff rate is 50 rubles for 1 hour of time worked "The worker works out differently, we count him by the hour, worked 50 hours, salary 2500 Is this correct?

We have an employment contract with an employee, which states the following: "The Director is set a part-time work week, part-time work, a flexible work schedule. During working hours, the Director is given a break for rest and food - 60 minutes, which working time not included. Monthly salary at 40-hour working week is 8000 rubles per month according to staffing.

No, not right. The employment contract with the employee must reflect either the salary or the hourly rate.

The salary in the employment contract must be indicated in accordance with the staffing table. If the salary of 8,000 rubles is set in the staffing table for the position of Director, then this must also be reflected in the employment contract. And since the employee is set to part-time work, indicate in the employment contract that remuneration is made in proportion to the hours worked or depending on output.

Or in the staffing table, you can indicate that the payment is hourly and the cost of an hour of work.

If an employee has an hourly rate, pay for the number of hours worked by him using the following formula:

Salary = Number of hours worked? Hourly rate.

Nina Kovyazina,

Simple time wage system

Payroll calculation under a simple time-based wage system depends on the type of rate or salary set for the employee.

An employee can set:*
- hourly rate;
- daily rate;
- monthly salary.

If an employee has an hourly rate, pay for the number of hours worked by him using the following formula:*

If an employee has a daily rate, pay the days worked by him according to the following formula:

If an employee has a monthly salary, his salary does not depend on the number of working days that fall in a particular month according to the schedule. An employee who has worked all days of the month should always be paid a salary in the amount of a monthly salary.

An example of payroll with a simple time-based wage system

The storekeeper of the organization P.A. Bespalov was paid hourly. Rate per hour - 93.75 rubles. Manager A.S. Kondratiev's salary is calculated at the daily rate - 750 rubles. Salary of Secretary E.V. Ivanova - 15,000 rubles. per month.

October had 22 working days. The duration of the working day is 8 hours. All employees worked for a full month.

Bespalov's salary was:
RUB 93.75/h x 22 days x 8 h = 16,500 rubles

Kondratiev's salary was:
750 rub. x 22 days = 16,500 rubles.

Ivanova's salary was 15,000 rubles.

An example of calculating salaries for employees with a five-day (six-day) working week. Working week 40 hours

Alfa LLC has established a time-based wage system.

The janitor of the organization P.A. Bespalov was given a salary of 20,000 rubles. The length of the working day is 8 hours with a five-day working week.

The salary of a janitor E.V. Ivanova - 20,000 rubles. per month. The duration of the working week is 40 hours with a six-day working week. The working hours are as follows: from Monday to Friday - 7 hours a day, on Saturday - 5 hours a day.

In August there were 21 working days according to the five-day schedule (26 working days according to the six-day schedule). All employees worked for a full month.

In fact, Bespalov worked 168 hours (21 days x 8 hours), while Ivanova worked 172 hours (21 days x 7 hours + 5 days x 5 hours). However, this does not affect the salary for August.

Bespalov's salary was 20,000 rubles.

Ivanova's salary was 20,000 rubles.

Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

How to set an employee for part-time work

Salary

An employee who is set to work part-time works less than the rest. His work is paid in proportion to the established time (for example, half the daily rate), or depending on the output. * At the same time, the duration of the annual paid leave is not reduced, the procedure for calculating the length of service does not change, and other rights of the employee are not limited.

This procedure is established by the Labor Code of the Russian Federation.

The organization has a five-day work week.

Chief accountant of the organization A.S. Glebova wrote a statement asking her to establish a part-time work week - from Monday to Thursday.

To amend the employment contract, a supplementary agreement. On the basis of the signed agreement, the head of the organization issued an order to establish a part-time work regime from April 2016.

Glebova's monthly salary with a full working week is 21,000 rubles.

To calculate the salary of Glebova, the accountant of the organization responsible for calculating the salary, determined that in April 2016 there were 21 working days. In addition to the generally established days off, this month the employee did not work for 5 days (April 1, 8, 15, 22, 29).

Thus, in fact, in April 2016, Glebova worked:
21 days – 5 days = 16 days

The salary due to her for April is:
21 000 rub. : 21 days x 16 days = 16,000 rubles.

Out of the situation

Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

How to reflect hourly wages in the staffing table

Suppose some categories of employees have hourly wages. In this case, the employee's salary is determined in accordance with his qualifications and the number of hours worked. This type of payment is a special case of time wages.

If the organization uses a unified form of staffing, then in column 5 "Tariff rate (salary), etc., rub." indicate the amount of wages per hour of work in rubles, and in column 10 "Notes" - "Hourly wages" and give a link to a local document that regulates the procedure for remuneration in the organization (for example,

Our organization uses different systems of remuneration. For example, some workers receive a salary, some are paid by the piece, and some of them work in harmful conditions. How can this be written into the employment contracts of employees? Is it possible to simply refer to local regulations?

SALARY IS A MANDATORY CONDITION OF THE EMPLOYMENT CONTRACT

The terms of remuneration are among the mandatory conditions of the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation). These labor laws include:

Tariff rate or salary (official salary) of the employee;

Surcharges;

allowances;

Incentive payments.

According to Part 1 of Art. 135 of the Labor Code of the Russian Federation, wages for a particular employee are established by an employment contract in accordance with the applicable this employer wage systems. That is, it is of great importance what kind of remuneration system is applied to the employee (for example, time or piecework), whether surcharges, allowances, bonuses, etc., as well as working conditions are established.

At the same time, wage systems are developed on the basis of the requirements of labor legislation. That is, in the wages of each employee, it is necessary to take into account the criteria enshrined in the legislation, including working conditions.

As a rule, employers include in the employment contract with the employee a special section on the conditions of remuneration for this employee (for example, "Payment").

TIME PAYMENT SYSTEM

If the employee is set only the tariff rate or the official salary (salary), they are indicated in the employment contract specific size in numerical terms(for example, 100 rubles per hour or 50,000 rubles per month). Such explanations are given by Rostrud.

3.1. For the performance of labor duties stipulated by this employment contract, the Employee is set an official salary in the amount of 50,000 (fifty thousand) rubles per month.

3.1. For the performance of labor duties stipulated by this employment contract, the Employee is set an hourly wage rate in the amount of 100 (one hundred) rubles per hour.

In this case, the employment contract cannot use the wording " Salary according to the staffing table" or " The official salary of the employee is set in accordance with the staffing table". If the employer does not indicate a specific salary, this will violate the requirements of paragraph 5 of part 2 of Art. 57 of the Labor Code of the Russian Federation.

Thus, referring to the staffing table instead of indicating the specific amount of the employee's salary is a violation of the requirements of labor legislation, for which the employer may be held administratively liable under Part 1 of Art. 5.27 of the RF Code of Administrative Offenses (CAO RF).

Therefore, with time wages, the employment contract must specify a specific amount of the tariff rate or official salary employee, as well as additional payments, allowances and incentive payments.

PIECE PAYMENT SYSTEM

If, in accordance with the employer's remuneration system, the employee has a piecework remuneration system, the corresponding condition must be included in the employment contract.

At the same time, labor legislation does not oblige the employer to indicate in the employment contract the specific amount of piece rates or labor standards provided for in Art. 160 of the Labor Code of the Russian Federation.

Therefore, in an employment contract with an employee whose earnings will depend on the number of units of production produced by him (work performed), it must be indicated that wages are piecework. It is also necessary to provide a link to the local regulatory act of the employer, which establishes:

Piece rates, time norms, production norms;

The procedure for accounting for the production of products and the volume of work performed (for example, the regulation on the remuneration of employees or the order of the employer).

The employee must be familiarized with the specified local normative act against signature.

3.1. The worker is set a direct piecework system of remuneration and is paid for the amount of production that he has produced.
Piece rates, norms of time, norms of production, as well as the procedure for accounting for the production of products, the volume of work performed are established by the Regulations on the remuneration of employees of Specialist LLC.

It should also be borne in mind that there are several varieties of piecework wages:

Direct piecework;

piece-premium;

piece-progressive;

Indirectly piecework.

SUPPLEMENTS, SUPPLEMENTS, BONUSES

The norm of paragraph 5, part 2, art. 57 of the Labor Code of the Russian Federation allows not to indicate in the employment contract the specific amounts of additional payments, allowances and bonuses.

If the employer has established additional payments, allowances and incentive (stimulating) payments (including bonuses), then you can specify their types and amount:

a) directly in the employment contract;

b) in the form of a reference to the local regulatory act of the employer (for example, the regulation on the remuneration of employees, the provision on bonuses to employees) or the collective agreement by which they are established. Employees must be familiarized with the indicated documents against signature (paragraph 10, part 2, article 22, part 3, article 68 of the Labor Code of the Russian Federation).

The fact that in this case reference norms can be used in an employment contract is confirmed by Rostrud 2 in its clarifications.

Extract from the letter of Rostrud dated March 22, 2012 No. 428-6-1

2. […]
The specific amount of the tariff rate or official salary is indicated directly in the employment contract. As for the additional payments, allowances and incentive payments due to the employee, they can be directly indicated in the employment contract or it can refer to the relevant local regulatory act or collective agreement that provides for the grounds and conditions for their payment. In the latter case, the employee must be familiar with the content of local regulations and collective agreement under painting.

Formulations can be as follows:

3.1.1. Official salary in the amount of 50,000 (Fifty thousand) rubles per month.
3.1.2. quarterly and annual bonuses, which are accrued and paid to the Employee in the manner and on the terms established by the Regulations on bonus payments to employees of New Technologies LLC.

3.1. For the performance of labor duties stipulated by this employment contract, the Employee is paid a salary, which includes:
3.1.1. Official salary in the amount of 30,000 (thirty thousand) rubles per month.
3.1.2. Personal bonus for high qualification in the amount of 10,000 (Ten thousand) rubles per month.

Please note that in an employment contract with an employee who will work in the regions of the Far North or areas equivalent to them, you need to indicate the regional coefficient and the percentage bonus to wages. If the employer violates this rule and does not include such conditions in the employment contract, the employee will still be able to demand their payment. This position is confirmed judicial practice.

COMPENSATION FOR WORK WITH HARMFUL AND (OR) DANGEROUS WORKING CONDITIONS

In the employment contract, it is necessary to prescribe a description of the working conditions at the workplace (paragraph 7, part 2, article 57 of the Labor Code of the Russian Federation). This information is indicated based on the results of the employer's special evaluation working conditions.

If an employee is hired with harmful and (or) hazardous conditions labor, in his employment contract, it is necessary, in particular, to indicate the compensation due for work in appropriate conditions.

According to Art. 92, 117 and 147 of the Labor Code of the Russian Federation, an employee is entitled to the following guarantees and compensations:

Reduced working hours for work with harmful working conditions (3 or 4 degrees) and (or) dangerous working conditions - according to general rule no more than 36 hours per week;

Annual additional paid leave for work with harmful (2, 3 or 4 degrees) and (or) dangerous working conditions - at least 7 calendar days;

Increasing wages - not less than 4% of the tariff rate (salary) set for various kinds work under normal working conditions.

The amount of the surcharge specified in Part 2 of Art. 147 of the Labor Code of the Russian Federation (4% of the tariff rate (salary)) is the minimum. The employer establishes the specific amounts of wage increases (taking into account the opinion of the representative body of employees) in a local regulatory act, or in a collective agreement, an employment contract (part 3 of article 147 of the Labor Code of the Russian Federation).

The wording in the employment contract may be as follows:

3.1. For the performance of labor duties stipulated by this employment contract, the Employee is paid a salary, which includes:
3.1.1. Official salary in the amount of 40,000 (forty thousand) rubles per month.
3.1.2. Additional payment for work in hazardous working conditions in the amount of 1600 (One thousand six hundred) rubles per month.

Note that increased pay is set regardless of the degree of harmfulness of working conditions (subclass 3.1, 3.2, 3.3 or 3.4).

Question: Is it possible in an employment contract not to indicate the amount of salary, but to confine ourselves to the wording "payment according to the staffing table"?
Answer: In accordance with par. 5 hours 2 tbsp. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) are mandatory for inclusion in an employment contract.
According to Part 1 of Art. 135 of the Labor Code of the Russian Federation, wages are determined by an employment contract in accordance with the wage systems in force for a given employer.
Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments, compensatory allowances, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor law and other acts containing labor law norms (part 2 of article 135 of the Labor Code of the Russian Federation).
From the content of Parts 3, 4, 5 of Art. 129 of the Labor Code of the Russian Federation it follows that the tariff rate, like the salary (official salary), is a fixed amount of the employee's wages.
By virtue of what is stated in the employment contract, there must be a record of the conditions for remuneration of the employee, namely, the size of the tariff rate or official salary of the employee, as well as additional payments, allowances and incentive payments.
The wording in the employment contract "payment according to the staffing table" will be a violation of labor legislation, for which the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
Conclusion. Making an entry in the contract "payment according to the staffing table" without specifying the amount of salary (fixed salary) is a violation of labor legislation.
S.S.Gontsa
Expert
Consulting and analytical center
on accounting
and taxation
19.03.2010

We got new answers Federal Service on labor and employment at the request of the editors of the electronic encyclopedia "Package of personnel officer". And we present them to your attention. When applying in practice the clarifications of Rostrud, keep in mind that they are not normative acts, but are of an explanatory and recommendatory nature.

IS THE FORMULATION "PAYMENT ACCORDING TO THE STATE SCHEDULE" IN THE EMPLOYMENT CONTRACT IS LEGAL:

NEW EXPLANATIONS OF ROSTRUD

From the text of the editorial request for the electronic reference database "Package of Personnel Officer":

“Considering that, according to Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size tariff rate or salary of an employee, allowances and incentive payments), can it be considered legal to use the wording “with payment according to the staffing table” in an employment contract? Or is it necessary to specify the exact amount of the salary? Is it possible in an employment contract not to indicate the amount of the allowance and the procedure for determining incentive payments, but instead indicate that the amount of allowances is determined in accordance with the regulation on remuneration or other local regulatory act?

From the answer - Letters of the Federal Service for Labor and Employment dated December 24, 2007 No. 5275-61 (response to the request of the editors of the “Personnel Officer Package”):

“According to Article 135 of the Labor Code Russian Federation the employee's wages are established by the employment contract in accordance with the wage systems in force at the given employer.

Payroll systems, including dimensions tariff rates, salaries (official salaries), additional payments of compensatory allowances, including for work in conditions deviating from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other normative legal acts containing labor law norms.

The basic concepts and definitions used in organizing the remuneration of employees are enshrined in Article 129 of the Code. Based on these definitions, the tariff rate, as well as the salary (official salary), have a fixed amount of remuneration.

Article 57 of the Code, among the conditions that are mandatory for inclusion in an employment contract, includes the terms of remuneration (including the size of the tariff rate and the salary (official salary) of the employee, additional payments, allowances and incentive payments).

All of the above allows us to say that when fixing the conditions for remuneration of an employee in an employment contract, the amount of payment should be indicated ( tariff rate or salary) in numerical terms.

As for the additional payments, allowances and incentive payments due to the employee, they can be directly indicated in the employment contract or it can refer to the relevant local regulatory act or collective agreement that provides for the grounds and conditions for their payment. In the latter case, the employee must be familiarized with the content of local regulations and the collective agreement against signature.

You can find the texts of other letters from Rostrud and the State Labor Inspectorate received by the editors of the "Package of personnel officer" on the "Consultations" page of our website