Sample regulation on wages of employees. Regulations on remuneration, bonuses and additional payments for employees. This rule applies to

25.03.2021

The regulation on remuneration is one of the local regulations of the company, which establishes the remuneration systems used in the organization, additional payments and allowances of a compensatory and incentive nature, accrual and payment mechanisms wages. The regulation on remuneration is developed by the employer, taking into account the economic capabilities of the organization, but in compliance with the guarantees established labor law, and is adopted taking into account the opinion of the representative body of employees (Article 135 of the Labor Code of the Russian Federation). Let's consider the structure of the regulation on remuneration, analyze the mistakes that employers make when drawing up the regulation, and determine whether wage indexation is mandatory for commercial organizations.

The Labor Code does not single out the provision on remuneration as a separate document, that is, it is not mandatory. In practice, if a company pays only official salaries to employees, then the norms of the regulation on remuneration are included in the internal labor regulations. The approval of a separate document is advisable if, in addition to salaries, employees receive any additional payments, or if the company simultaneously has different remuneration systems.

How to draw up a salary statement?

The structure and content of the regulation on remuneration are determined by the employer based on the specifics of the activity, financial capabilities and staff of the company. The main objective of the regulation on remuneration is to comply with the guarantees established by labor legislation and industry agreements. The structure of the payroll clause could be as follows:

general provisions;
wage systems;
the procedure for calculating wages;
the procedure for paying vacation pay and benefits for temporary disability;
the procedure for remuneration of labor in conditions that deviate from normal (overtime work, work on days off and at night);
the procedure for remuneration when performing additional duties (fulfilling the duties of an absent employee, combining positions, increasing the scope of work, expanding the service area);
the procedure for paying bonuses (if the provision on bonuses is not included in a separate local regulatory act);
the procedure for calculating other payments established by the employer based on their financial capabilities and the specifics of the organization (material assistance, gifts, northern allowances, regional coefficients, additional payments for the nature of work, for shift method work, for work in harmful conditions, etc.);
procedure, place and terms of payment of wages;
the procedure for making payments in the event of the due date on a non-working day;
approval of the form of the pay slip;
salary indexation;
final provisions.

The employer can supplement the regulation on remuneration: it may also include the procedure and cases of deductions from wages, payment for downtime, maintaining average earnings, social guarantees and compensation, etc.

Errors related to the execution of the provisions on wages

Let's analyze typical mistakes and violations related to the design and content of the regulation on remuneration.

Payroll dates

The Labor Code defines three documents in which the dates for the payment of wages must be specified: internal labor regulations, a collective agreement, an employment contract (Article 136 of the Labor Code of the Russian Federation). But in practice, there are frequent cases when these dates are not specified anywhere, that is, the requirement of the law is not fulfilled in any document of the employer.

Very often, not specific dates are set for the payment of wages, but periods, for example: an advance is paid from the 20th to the 25th of the current month, the final payment is from the 5th to the 10th of the next month. Also, many employers do not take into account the requirement that wages must be paid every half a month (Article 136 of the Labor Code of the Russian Federation), for example, they set wage payment dates on the 25th and 15th, while the period between these dates is more than 15 days .

Wages must be paid at least twice a month; even if the employee himself asks to pay him wages once a month, the employer cannot do this, since the employee’s situation is deteriorating compared to the established Labor Code. It is necessary to exclude such violations from the provision on bonuses.

The procedure for paying wages in the regulation on wages

Indicating the procedure for paying wages means that it is necessary to specify how the advance is paid, how it is formed, that is, what part of the wages in what amount and when is paid.

The issues of remuneration and its payment for employees are one of the highest priorities, and if the employer does not disclose all the conditions, the employee will think up these conditions himself and if his expectations do not coincide with the actions of the company, he will complain to labor inspection. The mistake of companies is that they do not pay due attention to paperwork, as a result of which, due to such annoying shortcomings, they pay fines. So, in the regulation on remuneration, the procedure for the formation of the first and second parts of wages and their sizes should be clearly defined.

The Labor Code does not disclose the concept of an advance, but when determining the procedure for paying wages, employers should take into account that the amount of the advance on wages for the first half of the month is determined by an agreement between the administration of the enterprise (organization) and the trade union organization when concluding collective agreement, however, it should not be lower than tariff rate for hours worked (letter Federal Service on labor and employment of 08.09.2006 No. 1557-6; fast. Council of Ministers of the USSR dated May 23, 1957 No. 566). Thus, when determining the amount of the advance payment, the time actually worked by the employee should be taken into account, that is, the advance payment and the final payment should be established in proportion to the time worked.

It is also necessary to take into account the timing of the payment of wages. When they are established in such a way that an advance payment and wages for the current month are paid to an employee who has worked the norm of working hours and fulfilled labor standards only in the next month, the employer may be held administratively liable (Article 5.27 of the Code of Administrative Offenses of the Russian Federation; decisions of the Ulyanovsk Regional Court dated 01.04 .2014 in case No. 7-80/2014 of the Kostroma Regional Court dated June 20, 2013 in case No. 7-171).

Do not forget to take into account the rights of new employees, they must also receive a salary every half a month.

Payroll dates in the company are the 25th and 10th. If an employee is accepted into the company at the beginning of the month, then the first payment of wages (advance) will be made to him on the 25th, that is, with a violation of the deadline of half a month. We recommend making the first payment to a new employee on the 10th in proportion to the hours worked; then he will receive wages on general terms.

Violation of the terms of payment of wages

No circumstances allow an employer to delay the payment of wages. On the day specified in the local act, the employee must receive the amount due. For example, the Supreme Court of the Republic of Altai, having found that the company did not pay wages on time, rejected the argument that the employer was not at fault due to a lack of funds in current accounts. In the opinion of the court, which clarified the application of Art. 136 of the Labor Code of the Russian Federation. the activities of the company must be carried out in accordance with the requirements of the current legislation and other regulations governing labor Relations, in connection with which the economic interests of the enterprise should not violate the rights of the employee to receive wages within the time limits established by law (decision of the Supreme Court of the Altai Republic dated January 29, 2015 No. 21-4 / 2015).

The employer must also take into account the time of interbank transactions. The delay in wages associated with the transfer of funds is the fault of the employer. In all cases of late payment of wages, vacation pay, settlement upon dismissal, other payments, the company is obliged to accrue compensation to the employee in the amount of not less than 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time from the amounts not paid on time for each day of delay, starting from the next day after the established payment period up to and including the day of actual settlement (Article 236 of the Labor Code of the Russian Federation).

Pay slip form not approved

When paying wages, the employer is obliged to notify each employee in writing (Article 136 of the Labor Code of the Russian Federation):

about constituent parts wages due to him for the relevant period;
amounts of other accrued amounts, including monetary compensation for violation by the employer of the established deadline, respectively, for the payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
the size and grounds for the deductions made;
the total amount of money to be paid.

It is the responsibility of the employer to approve the form of the payslip and issue it to each employee, but it is rare to find a company that fulfills this obligation. The opinion that the payment of wages by transferring to the employee's bank account exempts from issuing a pay slip to the employee is erroneous. The Labor Code does not make the need to issue a payslip dependent on the method of payment of wages. This is confirmed by arbitrage practice(Position No. 15AP-11205/15 of 08/03/2015 of the Fifteenth AAC; Appellate ruling of the Khabarovsk Regional Court dated 06/17/2015 in case No. 33-3670/2015).

Salary indexation

Employers must index wages in the manner prescribed by the collective agreement, agreements, local regulations (Article 134 of the Labor Code of the Russian Federation). Wage indexation is designed to provide employees with an increase in the real content of wages due to rising consumer prices for goods and services. Indexation as a guarantee is prescribed in the Labor Code, so the employer must provide for the procedure for calculating it.

Rostrud indicates the need for wage indexation conditions in the regulation on wages (letter of Rostrud dated April 19, 2010 No. ) in the local regulations in force in the organization. The Constitutional Court of the Russian Federation also determined that wage indexation should be provided to all persons working under an employment contract (determination of the Constitutional Court of the Russian Federation of July 17, 2014 No. 1707-O). But no requirements for the size, procedure, and frequency of indexation of wages for employees of commercial organizations have been established by labor legislation (appeal ruling of the Ryazan Regional Court dated July 23, 2014 in case No. 33-1405). Employers determine the indexation procedure independently, it can be carried out in accordance with the consumer price index or, for example, taking into account the inflation rate specified in the law on the federal budget or in the law on the budget of the region, the frequency is also determined by the employer.

The absence of a procedure for indexing wages in a local normative act or in a collective agreement is qualified as a violation of labor legislation, entailing administrative liability (Article 5.27 of the Code of Administrative Offenses of the Russian Federation; Post. Fifth AAS dated August 13, 2008 No. 05AP-335 / 2008). Also in the above-mentioned ruling (the ruling of the Constitutional Court of the Russian Federation dated July 17, 2014 No. 1707-O), the Constitutional Court of the Russian Federation indicated that the employer does not have the right to deprive employees of the guarantee provided for by law and evade establishing the indexation procedure in a collective or labor agreement or in a local regulatory act.

Let us analyze what responsibility is provided for the most common violations of the procedure for indexing wages in practice.

The employer does not indicate in the local act the procedure for indexing wages. For this violation, the company can be fined from 30,000 to 50,000 rubles, and for a repeated violation - from 50,000 to 70,000 rubles
(part 1. 4 article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The employer has provided for the indexation procedure in the local act, but does not carry out the indexation itself. The employer is obliged to comply with the terms of the collective agreement, local regulations and the employment contract (Article 22 of the Labor Code of the Russian Federation). If local acts contain a condition on indexation, but in fact it is not carried out, the employer can be held administratively liable in the form of a warning or an administrative fine in the amount of 3,000 to 5,000 rubles
(Art. 55 of the Labor Code of the Russian Federation; Art. 5.31 of the Code of Administrative Offenses of the Russian Federation).

Read also: Payment order sick leave in 2020

This, of course, is not a complete list of violations, we have considered only those that apply to all companies. There are also violations related to the specifics of the organization’s activities: for example, district coefficients, percentage allowances, allowances and surcharges for the nature of work, for harmful conditions labor, for the rotational method, etc.

Aida Ibragimova. supervisor personnel service companies KSK group

What is important for an employee and an employer to know about the "Regulations on remuneration at the enterprise", sample filling

AT modern conditions market economy and the relationship between the employer and employees, the issue of regulating wages remains particularly relevant.

This important issue for all employees is regulated by the Constitution of the Russian Federation, international regulations, federal laws and resolutions of the Russian Federation and normative acts of local significance.

Among local regulations, the provision on wages is of particular importance.

This document is developed and approved by the management of the enterprise and describes the methods and procedure for calculating, accruing and paying wages, payment terms for irregular work, bonus data.

The regulation on remuneration contains the rules of the labor schedule and is primarily informational in nature.

It is important that before signing by the head this document is agreed with officials enterprises that are related to the payment of wages, for example, by the chief accountant, as well as a lawyer who will confirm compliance with the law.

Determining the main provisions for the organization of remuneration at the enterprise, the employer must act within its competence.

Local regulations of the enterprise cannot contradict the Constitution of the Russian Federation, the CT, laws, presidential decrees, government decrees, and other regulatory legal acts.

Local regulations should also take into account the main provisions of the general, regional and industry agreements.

Please note that the salary clause is optional. normative document.

Some of the norms that it contains are already included in the labor / collective agreement, labor regulations and are established by the Labor Code of the Russian Federation.

Its function is to combine all the rules for organizing wages in a single document.

If the organization sets the salary using an employment contract, then it is often inappropriate to draw up a regulation on remuneration.

In this case, the salary is negotiated with each employee individually, based on the cost of the labor force that has developed in the labor market.

Since the development of a separate provision on bonuses is not legally regulated, most enterprises include this information in the regulation on remuneration.

This approach is quite rational, as it ensures the absence of contradictions in the regulation of payroll and bonuses in the organization.

Thus, combining these two provisions into one document can play a positive role in systematizing the labor standards of the organization.

The purpose of such a document is to make the remuneration system understandable for employees, which can positively affect the productivity of the latter.

If there is no separate provision on bonuses, it is necessary to pay attention to the fact that the types and amounts of bonuses are indicated in the regulation on remuneration and the terms of such payments are established: based on the results of the month, year, or upon completion of any amount of work.

It should also describe under what conditions the premium may be reduced. It can be fixed either as a specific amount or as a percentage of the salary.

The structure of the pay clause

To understand the content of the provision on remuneration, consider its approximate structure, it is not regulated and may differ in different organizations.

The structure of the regulation includes the following sections:

General provisions.
Employee wages.
Remuneration for work in conditions that deviate from normal.
Employer's responsibility.
Final provisions.

Section "General Provisions"

The section "General Provisions" includes information about the terms and concepts that are used in this regulatory document, also indicates information about legislative acts that govern wages.

The terms of payment of wages, persons who are responsible for calculating wages and bonuses to employees of the enterprise are established.

Section "Salary"

The section "Salary" describes the system and amounts of payment, the list of categories of employees to whom it is charged.

This section defines the worker requirements that must be met in order to receive payroll.

If an organization uses tariff scale to be charged, it must be described in detail.

If the enterprise employs the services of seasonal workers, then the system of remuneration of such workers should also be described in detail.

If the regulation does not have a separate section on bonuses, then the use of increasing coefficients to the salary, the conditions for compensation and incentive payments should also be indicated.

If the organization applies differentiated standards to the calculation of bonuses, then such information should be placed in a separate section, and an annex to the employment contract or regulation on remuneration can also be developed.

Also in this section it is advisable to describe the issue of wage indexation in accordance with Article 134 of the Labor Code.

You may be interested in the mental map "Conclusion of an employment contract". which explains in detail the procedure for applying for a job

And in this ARTICLE you will find out what working hours exist

How is study leave paid?

Section "Payment in conditions deviating from normal"

The section “Payment in conditions that deviate from normal” includes information on what additional payments and in what amounts are paid to employees for processing at night, weekends, when combining specialties, replacing another employee, etc.

Section "Employer Responsibility"

The fourth section contains information about what responsibility lies with the employer in case of non-compliance with labor laws.

Section "Final Provisions"

The “Final Provisions” section includes information on the calculation of wages for part-time employees, the issues of staffing, the entry into force of this provision and amendments to it.

Although the position in terms of power of influence occupies one of the last places among the acts labor law, however, each employee should be familiar with it, since this regulatory document characterizes the remuneration policy of a particular organization.

It is also necessary to remember that the conditions of remuneration that were established in the employment contract cannot be worsened in comparison with the conditions approved by labor legislation.

To avoid difficulties in relations with the employer, you can recommend to each employee when applying for a job:

Familiarize yourself with the regulation on remuneration and the regulation on bonuses, if such documents are approved by the enterprise.
Please note that there are no discrepancies and contradictions between these documents.
Particular attention should be paid to the requirements that are put forward for the position for which you are applying; find out what types of bonuses you can expect, what pay you will be offered for going to work on weekends, night shifts, etc.
Please note that the size of the bonus should be clearly regulated: either set in a fixed amount, or accrued as a percentage of wages.
If the company does not have an approved regulation on remuneration, be sure to familiarize yourself with the terms of the employment or collective agreement.
You should also pay special attention to what responsibility your employer bears for late payment of salaries, overtime, illegal cuts in bonuses, etc.

Download Sample Regulations on remuneration, bonuses and additional payments

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April 15, 2015 Regulations on remuneration: how to draw up, a sample provision

The regulation on remuneration establishes the procedure for remuneration of all categories of employees of the company. It allows you to simultaneously take into account all the nuances of paying salaries, bonuses, allowances and other payments and rewards. We present to your attention a sample of filling out the position on remuneration.

The regulation on remuneration is a local regulatory act that a company can adopt taking into account the opinion of the representative body of employees. This document extends its effect to all employees and at the same time is a mutual obligation of the parties to the employment contract.

The main purpose of the regulation on remuneration is to establish the procedure for remuneration of all categories of employees of the company, regardless of which remuneration system is applied to them (salary, piecework, time, etc.). The advantage of drawing up a provision on remuneration is that in a single document it is possible to simultaneously indicate the procedure and features of the payment of wages, bonuses, allowances and other payments and remunerations. At the same time, all payment options used by the company, including the procedure for remuneration in special cases, must be taken into account. For example, when working on holidays and weekends, in the evening and at night, during idle time, the release of defective products, the performance of work of different qualifications, etc. Also, the position indicates the procedure for remuneration (for example, the timing and place of payment of wages) and information about the bonus system adopted in the company.

The 2015 payroll policy might look like this:

Limited Liability Company "Active"
Approved by order
dated December 22, 2014 No. 361

Regulations on remuneration of LLC "Active"

1.1. This Regulation is adopted in accordance with the Labor Code of the Russian Federation and other legal acts regulating labor relations. The regulation regulates the issues of remuneration of employees of Aktiv LLC, establishes the procedure and system of remuneration for various categories of employees of the organization, allowances and additional payments to wages, payments in connection with work in conditions that deviate from normal.

1.2. The provision applies to persons working under an employment contract in an organization both at their main place of work and on a part-time basis.

1.3. Control over the procedure for calculating and paying wages is carried out by the General Director of Aktiv LLC. Responsibility for the correct calculation of wages and other payments to employees Chief Accountant LLC "Active"

2. Wage system

2.1. The organization establishes a simple time wage with payment for the actual hours worked based on official salaries. The actual time worked is determined on the basis of the data of the time sheet kept for each employee of the organization.

2.2. When determining the working time to be paid in accordance with this Regulation, the following periods are not taken into account:
- the employee is on annual regular and additional holidays;
- the employee is on maternity leave, as well as childcare leave;
- being on vacation without pay;
- temporary disability;
- removal of an employee from work on the grounds provided for by the current legislation;
- the absence of an employee at work without good reason (absenteeism);
- downtime caused by the fault of the employee;
– other periods of time not subject to payment and established by labor legislation Russian Federation.

2.3. Official salaries of employees are determined in the staffing table of the organization, approved by the General Director, and in the employment contract with the employee.

2.4. The size of the official salary of an employee depends on his position, qualifications, complexity of the work performed and is not limited to a maximum amount.

2.5. The official salary does not include additional payments, allowances, bonuses and compensation payments.

Regulation on remuneration (sample)

LIMITED LIABILITY COMPANIES

1.1. This Regulation has been developed in accordance with the legislation of the Russian Federation and provides for the procedure and conditions for remuneration, financial incentives and incentives for Employees of the Limited Liability Company "_________________", hereinafter referred to as the "Employer".

1.2. This Regulation applies to persons, hereinafter referred to as "Employees", who carry out at the Employer labor activity on the basis of employment contracts concluded with him and hired in accordance with the administrative acts of the Employer.

1.3. In this Regulation, remuneration is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, this Regulation and employment contracts.

2. SYSTEM OF PAYMENT OF EMPLOYEES

2.1. The remuneration system in this Regulation refers to the system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, this Regulation and employment contracts, as well as the method of calculating the amount of remuneration payable to Employees in accordance with in accordance with their labor costs and/or labor results.

2.2. The Employer establishes a time-bonus system of remuneration, unless otherwise provided by the employment contract with the Employees.

2.2.1. The time-based system of remuneration provides that the amount of wages of Employees depends on the time actually worked by them, the accounting of which is maintained by Employees in accordance with documents for recording working hours (timesheets). For certain categories of Employees, the Labor Regulations and the employment contract may establish an irregular working day or work in a flexible working hours.

2.2.2. The bonus system of remuneration involves the payment to Employees in addition to wages financial incentives for the proper performance of labor functions, provided that the Employees comply with the conditions for bonuses in the form of regular and / or one-time (one-time) bonuses.

2.3. Thus, the salary in the Company consists of:

- tariff rate (salary);

- bonuses and bonuses.

3. STAFF SALARY AND PROCEDURE FOR ITS CALCULATION

3.1. Employees of the Company are paid official salaries.

3.2. Official salary - a fixed amount of remuneration for employees for the performance of labor duties of a certain complexity or qualification per unit of time (month).

3.2. The size of the monthly tariff rate (salary) is determined by the Staffing table of the Employer. The monthly tariff rate (salary) does not include additional payments, allowances, bonuses and bonuses, other compensation and social payments. The size of the monthly tariff rate (salary) changes in case of changes in the staffing table.

3.3. Managers, specialists who are paid salaries are paid in accordance with staffing approved by the head of the enterprise, and the amount of time worked.

3.4. The amount of the official salary cannot be lower than the minimum wage established by the legislation of the Russian Federation.

3.3. When determining the working time payable in accordance with this Regulation, the following periods are not taken into account:

3.3.1. Time spent by Employees on leave without pay.

3.3.2. Time spent by Employees on parental leave until the child reaches 3 years of age.

3.3.3. The period during which Employees were suspended from work in the manner prescribed by the legislation of the Russian Federation.

3.3.4. The period during which the Employees were absent from work without good reason, as well as the period of downtime due to the fault of the Employees.

4. MATERIAL INCENTIVES FOR EMPLOYEES.

4.1. The regulation on bonuses for employees of ________________ LLC provides for the possibility of accruing incentives - bonuses (bonuses) for production results, professional skills, high achievements in work and other similar indicators.

4.2. Premiums (bonuses) are paid on the basis of the Order Director General Society.

4.3. In case of unsatisfactory work of individual Employees, their failure to official duties, committing violations of labor discipline listed in this Regulation, the employment contract, other local regulations or the legislation of the Russian Federation, on the basis of a memo from the Head structural unit about the committed violation, such Employees may be partially or completely deprived of the bonus (bonus).

4.4. Cases in which employees are deprived of bonuses in whole or in part are regulated by the Regulations on Bonuses.

4.5. The deprivation of the premium (bonus) in whole or in part is made for billing period in which the violation occurred.

5.1. The Company establishes the following types of additional payments provided for by the legislation of the Russian Federation:

- when combining professions (positions) or performing the duties of a temporarily absent employee;

- for overtime work, for work on weekends.

5.2. An employee who, along with his main job, performs under an employment contract extra work in another profession (position) or acting as a temporarily absent employee without release from his main job, an additional payment is made for combining professions (positions) or performing the duties of a temporarily absent employee in the amount of 30% of the tariff rate (salary) of such an employee. The specified additional payment is paid during the entire period of combining professions and performing the duties of a temporarily absent employee.

5.3. Overtime is paid in the Company for the first two hours of work at one and a half times, for the following hours - at double the rate. At the request of the employee, overtime work instead of increased pay can be compensated by providing additional rest time, but not less than the time worked overtime (Article 152 of the Labor Code of the Russian Federation).

5.4. Work on weekends and non-working holidays is paid at least double the amount. At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not payable (Article 153 of the Labor Code of the Russian Federation).

5.5. If an employee is entitled to additional payments for all reasons, then the amount of remuneration is summed up, but not more than 50% of the monthly official salary.

6. OTHER CASES OF PAYMENT OF CASH TO EMPLOYEES

6.1. In the event of an emergency, the Employees may be paid material assistance.

6.1.1. Financial assistance is paid from own funds the Employer on the basis of an order (instruction) of the Employer's management on the personal application of the Employees.

- This is an optional document, so the head of the organization independently decides whether to draw it up or not. He is also quite free in the choice of the sample, the structure of the position. Detailed description the rules for processing and accepting changes in the regulation in 2020 can be found in below.

To obligatory personnel documents only a few types of papers apply:

order rules.

The documents listed above are drawn up at each enterprise, regardless of its form of ownership and the number of staff, as required by law. All other papers, including salary statement, optional This decision is at the discretion of the manager.

However, in practice, organizations most often draw up and use the provision, since it provides several advantages at once:

Detailed description of the company's salary policy.
Enumeration of an exhaustive view of all types of bonuses, allowances and other payments.
Simplification of workflow due to the fact that the listed information does not need to be duplicated in collective or individual labor contracts.
Simplification of the verification procedure by tax inspectors and other officials.
The ability to clearly monitor the legitimacy of the accrual of bonuses, other payments in each case.

Thus, the presence of a provision on remuneration in most cases facilitates the tasks of managing the salary fund, gives an understanding of the principles of bonuses, accrual of allowances. Often, enterprises draw up it in the form of a separate internal act. You can also develop other provisions that describe other aspects:

about salary indexing;
about ;
on the procedure for calculating the bonus, etc.

On the other hand, all of these documents can be combined into one, which is often done by company executives or individual entrepreneurs in small organizations. If the company is large, you can issue as general position, and several documents - for branches, departments, etc.

Sample and rules for compiling a regulation on remuneration

The regulations do not contain specific requirements for the execution of a salary provision, so the company is free to use any sample. A document usually has the following structure:

Introductory part (definition of accepted terms).
Description of the payment system.
Terms and forms of transfer of wages.
Principles and procedure for awards.
Additional payments and other payments.
Salary indexation.
Employer's responsibility.
Terms of validity and procedure for changing the position.

Introduction

As a rule, the regulation on remuneration begins with a description of its goals - to organize a transparent and understandable system of remuneration for everyone, to develop rules that would encourage employees to conscientiously perform work. The circle of employees is also determined here - usually this is the entire staff, including external part-time workers.

Among the main terms, it is necessary to indicate to describe the concept of remuneration and provide a description of its varieties:

time-based;
natural - non-monetary (maximum 20% of the total salary fund).

Also indicate the concepts of official salary, minimum wage, hourly tariff rate.

Payment system

Further, in the provision, it is necessary to prescribe in more detail the principles of remuneration. Most often, enterprises establish a time-bonus system. Those. each employee receives remuneration depending on the hours worked (tariff rate), as well as the results achieved (). It also describes the elements of remuneration - this is the actual salary, bonus and other payments.

In most cases, the salary consists of a fixed and a variable part; It also includes surcharges. The following describes the payment procedure in case of non-fulfillment of the plan, failure to achieve other indicators for various reasons (both the fault of the employee and the fault of the employer and due to factors beyond the control of both parties).

Terms and forms of salary transfer

As a rule, wages are transferred 2 times:

Prepaid expense.
The rest.

When drawing up a regulation on remuneration, it is necessary to clearly determine the size of these payments and the dates of accrual. If the date falls on a business day or holiday, the amount is transferred on the last business day before them.

Award procedure

Here indicate the grounds, the procedure for accrual and the amount of bonuses, as well as other incentive allowances. As a rule, bonuses are calculated as a percentage of the salary set at the tariff rate. Among them there are different types:

period;
quarterly;
annual;
for special achievements, etc.

In the regulation on remuneration, it is unacceptable to directly prescribe penalties for an employee who violates labor discipline or perform their duties with insufficient quality. However, in fact, the organization has the right to deprive the employee of the bonus in whole or in part.

Additional payments, allowances

This paragraph prescribes an exhaustive list of all additional payments that are transferred to employees for various reasons.

surcharge for night hours;
overtime pay;
extra pay for work on weekends/holidays;
holiday pay;
sick leave;
pregnancy benefit;
birth allowance;
care allowance;
holiday compensation.

This section of the provision is most conveniently drawn up in the form of a table in which you need to indicate the basis for calculating the payment and its size.

The company may also provide financial assistance to certain employees from time to time. The reasons for its accrual are related to changed life circumstances - a wedding, the birth of a child, the death of a loved one, a fire in an apartment, etc.

The procedure for indexing wages

Wage indexation is an obligation, not a right, of the employer.

However, company executives often interpret this article arbitrarily - it is believed that mandatory indexation is carried out only in budget institutions, whereas commercial organizations can do as they please. However, judicial practice and clarifications of the Constitutional Court of the Russian Federation show that such an approach does not comply with the law.

Therefore, each company must increase salaries annually by at least the consumer price index. At the same time, in the regulation on remuneration, it is important to indicate a clear procedure for increasing wages, as well as the data that will be the basis for indexation. This is usually an indicator of inflation, which is officially defined by Rosstat.

Employer's responsibility

Responsibility is established in accordance with the legislation of the Russian Federation. In addition, the company may assume additional obligations in connection with the delay, partial non-payment of wages, etc. The same section prescribes the procedure for the employee to act in case of a long delay (more than 15 days): suspension of work with prior written notification to the employer.

Terms of validity and procedure for amending the regulation on remuneration

The regulation on remuneration can be approved once and be valid indefinitely until it is replaced by another regulation or liquidation / reorganization of the company. Therefore, there is no need to review the regulation annually.

Do you want to reduce the salary burden on the company's budget? Adjust the cost structure by dividing costs into two categories - mandatory and non-essential.

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Make the necessary changes to the relevant local regulation or adopt a new one. Familiarize subordinates with the changes under the signature.

What is this document?

The regulation on the remuneration of employees is an internal document of the organization that defines the rules for assigning remuneration for work, taking into account state guarantees and the company's own capabilities.

In particular, the size, basis, procedure and criteria for material incentives for employees are established.

What is needed?

According to the Labor Code of the Russian Federation, remuneration for the performance of immediate duties is assigned to a subordinate by an employment contract in accordance with the LNA in force in this organization.

Such documents include an act that includes the conditions for financial incentives:

tariff rates;
salaries;
compensatory surcharges and allowances, including for the performance of functions in an environment that differs from the norm;
reward systems.

If the company has adopted the LNA, which determines the nuances of payroll, there is no need to directly indicate them in the employment contract.

It is enough to make a reference to the relevant document.

In addition, the procedure for making changes is quite simple and does not require a conclusion with the employee.

Mandatory or not?

The composition of the regulation on OT is directly defined in part 2. However, since 2017, small businesses belonging to the category of micro-enterprises have the right to completely or partially refuse to accept LNA, which regulate the totality of relationships with subordinates.

At the same time, contracts with employees must be concluded in a single form approved by law.

Normative base

Chapter 1 of the Labor Code of the Russian Federation delineates the powers of the authorities in the field of labor relations.

Federal acts establish:

the direction of state policy (Article 6 of the Labor Code of the Russian Federation);
legal regulation- procedures, criteria, standards aimed at preserving the life and health of workers - are prescribed in;
the level of rights, freedoms and guarantees provided by the state, such as the minimum amount of OT (determined in accordance with), the duration of paid rest (indicated in), working week(depending on the category of employee);
the procedure for concluding, amending, terminating individual and collective labor contracts, the composition of their mandatory elements is indicated by articles 41, 42, 44 of the Labor Code of the Russian Federation, and detailed by various departments.

Surcharges financed from local budget established by the local authorities. LNA adopted by employers specify the procedure for calculating and the amount of payments to certain groups of employees.

The subject of clarification is not only the norms of legislation, but also the requirements established by legal documents and collective agreements.

Ch. 58 of the Labor Code of the Russian Federation and allows for the adoption of local acts coordinated with the representative body of employees.

Below is a list of tasks that are solved in this way:

establishment of part-time work regime for up to six months;
dismissal of a union member;
involvement in the implementation of functions overtime in cases not provided for by the code;
splitting the period allotted for the performance of immediate duties;
determining the procedure for paying holidays for subordinates who do not receive a salary and were not involved in work during the specified period;
terms of provision additional holidays in excess of existing standards;
approval of instructions on labor protection;
application of the shift method;
the amount of compensation for travel expenses to a place of rest or treatment for persons performing duties in the regions of the Far North and equivalent areas.

Local regulations adopted without the consent of employees' representatives in the prescribed manner, or worsening the situation of subordinates in comparison with the current legislation, should not be applied.

The local act comes into force from the moment of adoption or from the specified date, and terminates due to the expiration or cancellation.

Pay Regulations 2020

The legislation does not oblige the heads of the organization to issue a separate LNA, which regulates the procedure for remuneration employees for the performance of functions.

The purpose of the approval of such a document, as a rule, is:

concretization of the form and system of OT;
establishing criteria for the calculation of salaries in an increased amount;
strengthening the material interest of subordinates.

Who is developing?

The regulation on labor protection is drawn up in accordance with the requirements of regulatory acts of the federal, industry and departmental levels. The terms of the tariff agreement, the collective agreement and internal documents of the company are taken into account.

At the same time, the established rules should not contradict each other.

LNA is developed by the administration of the economic entity. The approval process should take into account the views of the employees' representative body.

The Labor Code of the Russian Federation contains a list of situations in which it is mandatory to enlist the support of employees:

compiling a list of positions with an irregular period of execution of direct functions ();
preparation of a shift schedule ();
establishment of a wage system ();
increase in salaries for persons performing work in non-standard conditions ();
form assertion();
determination of the amount of remuneration for the performance of functions on weekends, holidays, night time ();
formation of internal regulations and a system of labor rationing ( , ).

Should it be combined with the provision on bonuses?

The rules for additional material incentives for personnel based on the results of the performance of duties can be included in one of the sections of the local regulatory act or prepared as a separate document.

The latter is useful in the following situations:

the conditions and amounts of bonuses for different groups of subordinates differ significantly;
the number of categories of employees in the company is quite large.

In any case, it is necessary to determine the following indicators of additional incentives:

upper and lower border;
conditions for making payments and reducing its size;
periodicity.

Main sections and structure

When developing a regulation on remuneration, not only the composition of the elements themselves is important, but also the order in which they are included in the LNA.

So an example document composition might look like this:

General provisions	The acts that became the basis, the system of remuneration, the terms of payments, the establishment of allowances for different categories, the regulation of labor.
Main part	Official salaries, the procedure for their increase and maximum sizes, tariff rates and piece rates.
Payment for the implementation of functions in non-standard conditions	Additional reward for working weekends, nights or overtime.
Payment for the performance of duties of another employee	Remuneration for internal or external combination, replacement, combination different positions or professions, expanding service areas.
Bonus	Financial incentives in accordance with the results.
Dividend payment	Distribution of amounts of income between the participants of the company.

Mandatory moments

When adjusting the provisions of OT, it should be borne in mind that some costs belong to the group of irrevocable expenses (part 4 of article 8 of the Labor Code of the Russian Federation):

allowances of a compensatory nature (fulfillment of established indicators, additional tasks, work in conditions that deviate from the norm);
holiday guarantees for persons under the age of majority performing duties in the Far North or hazardous industries.

Applications

Sometimes the LNA accepted in the company has to be supplemented. For example, the minimum wage has changed (82-FZ dated 06/19/2000) and, in connection with this, it is necessary to establish a compensatory allowance up to the level of the minimum wage.

It will be necessary to develop a regulation according to which it will be calculated automatically.

This is much more convenient than amending the employment contract.

Because mandatory form there is no regulation on remuneration, it is developed for the individual needs of the organization. Therefore, the maximum number of applications, their presence or absence is not regulated.

Sample (example)

The position form includes the following information:

the name and details of the organization;
link to regulatory documents;
types of payments;
procedure for remuneration for work;
frequency of accruals;
retention;
calculation of severance;
conditions for issuing salaries in the event of the death of an employee;
the amount of payment for non-fulfillment of official duties, simple;
tariff rate;
reward system;
the volume and nature of the established allowances;
liability for delayed wages;
notice to the employer.

The document must be certified by the signature of the head and the seal.

Typical

Special requirements for a local act reflecting the system of material incentives for personnel have not been established.

Each company decides for itself what obligations to employees need to be fixed. The main condition is compliance with the Labor Code of the Russian Federation.

For municipal employees

collective agreements;
regulatory documents ();
acts of local governments.

Preservation of the unity of positions and professions is ensured by the use of a special tariff and qualification guide.

For a municipal government agency

The OT system and the form of the provision are established by the agency that performs the functions of the founder legal entity, and is mandatory ().

For a budget institution

If a non-profit organization was created by the Russian Federation or its subject, then when developing a LNA regarding material incentives for employees, it must take into account the recommendations of higher structures.

For IP

Ch. 48.1 of the Labor Code of the Russian Federation endows individual entrepreneurs the right to draw up and apply a regulation on remuneration or to conclude employment contracts with personnel in a uniform form approved by law.

medical workers

FMBA has prepared a form of a local act regulating the remuneration of employees of healthcare organizations.

The document explains:

the procedure and conditions for paying salaries to managers and personnel of various levels;
establishment of allowances of stimulating and compensatory character;
division into qualification groups;
application of multipliers.

In OOO

When working on a rotational basis

In the conditions of the summarized accounting of the period of performance of labor functions, the provisions of Ch. 47 of the Labor Code of the Russian Federation, it is allowed to apply both time-based and piecework wage systems.

The bonus is accrued without taking into account days of rest between shifts, which are compensated in the amount of the tariff rate, to which the regional coefficient and percentage allowance are not applied.

The nuances of drafting and design

To make changes to a local act, depending on the scale, you can take new document or add provisions to the current one.

The remuneration system is approved by the order of the director and agreed with the representatives of the employees. The staff gets acquainted with the innovations under the signature.

Do I need to add indexation points?

In order to avoid the claims of the labor inspector, a company not related to public sector, it is necessary to register a salary increase order in any of the documents listed below:

collective agreement;
terms of remuneration;
local regulation.

With a piece system OT

The following provisions should be added to the LNA:

types of jobs;
salary amount;
calculation of the part of earnings dependent on the result;
basis for the award.

By separate division

To consolidate the features of the OT of the branch, changes are made to the general local act of the company.

For part-timers

In this case, wages are paid:

in proportion to the time of implementation of the functions;
depending on production.

With hourly pay

In the LNA, you must specify:

salary;
the procedure for calculating earnings;
conditions of additional encouragement and;
payment for hours on holidays, weekends, at night;
paydays;
probation;
social guarantees.

Do I need to flash?

The fact of familiarization with the LNA is confirmed by the signature of the employee on a special sheet. Then, together with the specified paper, the provision is numbered, stapled and certified by an authorized person.

Basic Mistakes

There are many cases before the courts today labor disputes. Moreover, many of them are associated with violations of the norms established by law.

For example, the conditions for the mandatory minimum payment:

Document Approval

The regulation on labor protection is drawn up in an arbitrary form, taking into account the opinion of the representative body of employees, if it exists.

Who claims?

The new LNA is sanctioned by the order of the head of the company.

Order

There are several stages in the document development process:

definition of the range of issues;
setting milestones and deadlines;
creation of a working group;
project approval.

Approval order (sample)

Since there is no unified form, the form can be prepared independently.

In this case, the order must reflect:

date of entry into force;
procedure and terms of notification;
Name of responsible officials.

Familiarization of employees

New conditions are brought to the attention of all employees and are certified by the personal signature of each, affixed to the attached sheet or in a special journal.

Validity

A local act may become invalid due to the following circumstances:

the end of the set period;
cancellation;
acceptance of a document with a higher level of assurance.

Shelf life

For such local acts as the regulation of the OT, a constant period of detention is established.

If the company is liquidated, the head is obliged to transfer the papers to the Archival Fund of the Russian Federation.

In what cases and to whom may an extract be required?

An employee can apply for a copy of a local act in a variety of situations. For example, if you plan to apply for a pension or challenge the actions of the employer in court.

Based on the context, you need to determine the amount of information and give out that part of the document that is directly related to this subject.

Making changes and additions

All amendments are added in the same order in which the regulation was originally developed and approved.

How to deposit?

Prepare the necessary adjustments, coordinate them with the representatives of the team, familiarize all interested parties with the innovations.

How often to update? Is an annual review required?

The employer has the right to make changes to the LNA at its discretion, observing the rules established by law (part 4 of article 8 of the Labor Code of the Russian Federation).

2017-03-27

Each enterprise (organization or individual entrepreneur with employees) must have internal local acts that establish all the features of personnel remuneration. It can be several documents, each of which describes a certain part of the remuneration system - bonus system, procedure
payment overtime work on weekends and holidays, etc.

You can also combine all these documents into one act, called the Regulation on remuneration. The situation may differ in each specific organization. Features of the remuneration system may differ depending on the type of organization, the characteristics of its type of activity. At the bottom of this article, we offer to download an example of the Regulation on remuneration, this sample is a typical version that can be changed according to needs.

The regulation on remuneration regulates the procedure for remuneration, establishes the rules for calculating and paying employees wages, bonuses, allowances and other incentive and compensation payments.

Sample payroll statement

The regulation of the procedure for calculating and issuing wages in a company can be carried out not only on the basis of current legislation, but also in the local acts of the company or entrepreneur specifying its norms. One of these documents is the regulation on the remuneration of employees. This act is not necessarily developed, but it is desirable that it still exist.

They reflect the remuneration system used in the business entity, which makes up the salary - additional payments, bonuses, allowances.

With the help of this act, the salary of each employee is determined. For example, you can not describe what bonuses are due to a person working at an enterprise, but make a reference to the norms of the Regulation on OT.

This act adapts the current norms of legislation to the working conditions existing in the company, with the help of them, the peculiarity of payment for the activities of each enterprise is taken into account. This eliminates or helps to resolve many disputes with employees of the company.

Attention! During inspections by regulatory authorities, the inspector often requests this document in order to understand what kind of remuneration system should be, and compares the provisions of this document with the existing reality.
Who should make up the position

Local acts on the issues of accrual and payment of salaries are necessary for business entities, if they have labor contracts with workers.

The regulation on the remuneration of employees is not necessarily developed at the enterprise. This is primarily due to the fact that the issues considered in it can be reflected in other regulations at the enterprise -, etc.

Mandatory according to the Labor Code of the Russian Federation should be the very fact of concretization of the current norms of legislation to the specific conditions of the enterprise, since often the standards establish several options for action under certain conditions. This is especially important when regulating issues of remuneration for periods that differ from normal working conditions.

Therefore, in which act the rules for calculating wages will be reflected, it is decided by the management of the enterprise independently.

Attention! Combining regulations in one document is typical for small businesses. In practice, for example, often the Regulations on OT are combined with the rules governing the accrual of all types of bonuses. Then this document is called the Regulations on wages and bonuses for employees.
The larger the business entity, the more it has its own standards. At the same time, it is imperative to ensure that they are consistent, do not contradict each other. Many issues on the regulation of wages can be immediately considered in several provisions of the enterprise. If there is a discrepancy among them, this will lead to their invalidation.