Approximate position on wages of employees. How to file a payroll. Regulation on remuneration and its sections

Nina

I'm an IP on OSNO. Received additional accrual of contributions to the PFR in the amount of 1%, in the presence of losses protected by the IFTS
Resolution of the Constitutional Court of the Russian Federation No. 27-P of November 30, 2016
Based on the foregoing and guided by Articles 6, 47.1, 71, 72, 74, 75, 78, 79 and 100 of the Federal Constitutional Law "On the Constitutional Court Russian Federation”, the Constitutional Court of the Russian Federation
decided:

1. Recognize the interrelated provisions of paragraph 1 of part 8 of Article 14 federal law"On insurance contributions to the Pension Fund of the Russian Federation, the Fund social insurance of the Russian Federation, the Federal Fund for Mandatory Medical Insurance” and Article 227 of the Tax Code of the Russian Federation, to the extent that on their basis the issue of the amount of income taken into account to determine the amount of insurance premiums for compulsory pension insurance payable by an individual entrepreneur paying tax on income of individuals and those who do not make payments and other remuneration individuals that do not contradict the Constitution of the Russian Federation, since, in their constitutional and legal sense, in the system of the current legal regulation they assume that for this purpose the income individual entrepreneur that pays personal income tax and does not make payments or other remuneration to individuals, is subject to reduction by the amount of actually incurred and documented expenses directly related to the generation of income, in accordance with the rules established by the Tax Code of the Russian Federation for accounting for such expenses for the purposes of calculating and payment of personal income tax.
As well as:
Federal Law No. 212-FZ of 24.07.2009 in this case clearly states whose responsibility it is (concerns submitting a personal income tax return to the Pension FRF):
Article 14
9. Tax authorities shall send information on income from the activities of payers of insurance premiums to the bodies controlling the payment of insurance premiums. billing period, determined in accordance with part 8 of this article, no later than June 15 of the year following the expired billing period. After the specified date, before the end of the current billing period, the tax authorities send information on income from the activities of payers of insurance premiums for the billing period to the bodies controlling the payment of insurance premiums no later than the 1st day of each following month.
Thus, the demands of pensioners are illegal and violate the rights of entrepreneurs. But it is imperative to respond to all letters from the FIU, because some "lucky ones" have already received papers for 140 thousand rubles. and more.
These citizens submitted declarations in a timely manner and paid fixed payments. But tax office did not send data on them to Pension Fund. Or there was a failure in the FIU. The reason is not important, the important thing is that if you have a penny. fund does not have data on the income of individual entrepreneurs, then they charge 8 times the rate of insurance premiums, and this, for example, for 2015 is the amount of 148,886.40 rubles.

The regulation regulating the basic principles of remuneration of employees - legally enforceable document. It combines the dynamics, specifics and temporal parameters of payments adopted by the enterprise, organization, principles of material accruals, methods of indexation and others. important questions relating to monetary settlements between the two parties of the labor process - the employee and the employer.

Why is it necessary and whether it is possible not to issue

The position is classified as internal normative-administrative act regulating one of the main activities of the organization.

Its purpose is not just to indicate in writing the principles and systems used for accruing cash settlements with employees, which are a legitimate measure of remuneration for the work they have performed. An equally important task is to legally fix the incentive procedure and the rules for material remuneration of people.

If we consider the issue from the point of view of legal state policy, the document sets itself the task of fixing in paper form all accepted and applied in practice payment mechanisms labor activity team.

The main function of paper is informational. It consolidates all actions aimed at receiving monetary remuneration by employees for their work in any of its forms and manifestations.

If the enterprise is large, has branches, this document may consist of hundreds of pages. In this case, its structural division into volumes is carried out.

The paper determines the legality of entering labor costs into tax items, while the absence of such a document will reduce by an order of magnitude chances of occurrence controversial situations with the tax authorities to prove them right in contentious issues. For example, in the reduction of the base rate for the collection of income or premium tax.

Taking into account these and other advantages that this act gives, administrations, as a rule, are interested in its existence and do not spare the resources and time spent on its creation.

The employer, relying on the points of the document, uses the procedure for settlements with the team prescribed in it in such a way that the application of the policy of unfair distribution of the fund wages between staff units becomes impossible. The principle of objective encouragement and legal justification of all forms of remuneration for each individual employee is working.

The presence of a provision does not make much sense only if all the principles of payroll are spelled out in detail in the labor agreement between the employee and the employer, with a description of all the nuances and force majeure circumstances of the labor process.

Legally, punishment for the absence of an act or the procedure for its preparation is not provided. What will be its form depends on the specifics of production and the wishes of the manager.

This provision should be developed taking into account the specifics of working conditions production activities, procedure and methods of payment of material accruals to employees.

The act should be classified as an internal legal normative document. It is approved by the administration of the company with the mandatory participation of the director and chief accountant.

In the development and drafting of the main provisions of the provision should take part the following persons:

• company director;
• representative of the accounting or settlement department;
• employee legal service enterprises, if such a staff unit exists.

Features of combining salaries and bonuses

Regulatory framework of Russian legislation does not prohibit Consolidation of salaries and bonus accruals to employees. It is recommended to do it in a way that is acceptable, and most importantly, convenient for each specific organization.

Thus, on various enterprises one can observe multiple forms and options for drafting a provision, which are based on the procedure for calculating material payments to employees.

It is possible to issue this document in the form of a basic guideline that regulates only issues directly related to accruals for payment of completed, in accordance with labor agreement, works.

At the same time, the main points regarding the procedure for bonuses are drawn up in a different provision. Accordingly, in this case, for each form of accrual, there should be accompanying internal acts.

A fairly popular step in the management policy of enterprises is adoption of a collective agreement- it describes in detail all the material nuances of bilateral relations in the aspect of the employee-employer.

If the directorate decides on a single document, its content should include points:

• term, form and procedure for payment of wages;
• personal responsibility of the head for the failure of the approved payment schedule;
• a table reflecting all types of surcharges;
• information about compensation charges;
• a table including allowances for force majeure, overtime;
• data on the form and amount of bonuses;
• column - other accruals and payments.

All items relating to bonuses and remuneration of employees must have legal background- With detailed description the accrual process and references to the regulatory legal acts of the state, on the basis of which the payments were made.

Information on wages and bonuses must be compiled in such a way that any full-time employee, having familiarized himself with it, can understand where the amount of money and bonus remuneration that he receives for his work comes from.

By the way, according to the Labor Code of the Russian Federation, this information should be transparent and open for review by all employees of the company.

Within the framework of the current Labor legislation, it is mandatory to include in the provision the following main points:

Tabular part of the position

All surcharges must be made in the appendices, designed in the form of tables. And although this requirement is not considered mandatory (the text form is also applicable), this method of submission more preferred.

The table where the calculations for surcharges are written includes those funds that exist in the enterprise other than wages. For each of their types, the current interest rates are entered in the appropriate column - overtime, night, holidays.

AT column "Notes"(it is usually at the end) paint explanatory comments, for example, hours worked at night.

Compensation transfers are processed in the same way. Additions are entered under each category of payments indicating the amount in figures and words and a mathematical algorithm or formula, based on which this result was obtained.

For example, harmful conditions in production, transferred to the employee at the time of his dismissal, will depend on a number of factors, which are converted into the calculation algorithm.

A table including allowances is only necessary in situations where such a material financing arrangement takes place in this organization. For example, this is an allowance for years worked in one place. This paragraph implies a full explanation of the time frame during which this accrual is due and carried out.

Approximately in this way, other tables are compiled, the number of which is determined by the needs of production activities and the specifics of settlements with employees.

Need for an annual review

The document considered in this article can be accepted once and not have time limits on the validity period. labor law in this regard. no specific periods. However, in some cases, the need for revision still arises.

For example, an organization introduces new technologies, expands the scope of its activities. In such situations, it will certainly be necessary to attract new personnel, respectively, there will be professions for which it will be necessary to revise or re-adopt the procedure for calculating cash payments.

In the effectiveness of the document, as a rule, both sides of the process are interested- employees and administration of the enterprise. For this reason, it is extremely important to maintain them in working condition - timely revision, adoption of amendments.

In addition, the planned adjustment of the greetings to the general systematization of the internal document flow, since it is its main part, will simplify the control of the activities of both individual structures and the organization as a whole.

Keep track of the current state of the act - direct responsibility of the director of the enterprise. To accomplish this task, most often, a revision of the provision on material payments to employees is carried out.

The nuances of piecework pay

The regulation on the remuneration of employees should take into account following points concerning the specifics of financing this type of work:

All items that are indicated in the act and relate to this form of payment must be agreed upon at a general trade union meeting of the collective. This is enshrined in article 135 of the Civil Code of the Russian Federation.

Often there are situations when the size of the tariff size changes. In this case, an appropriate amendment is made to the current regulation and again submitted for general collective discussion.

Shelf life

Each internal document has its own storage periods approved by the current legislative acts.

To improve the quality of understanding of all aspects of the organizational activities of the enterprise, the shelf life of the provisions on remuneration of employees has been increased up to 75 years.

For proper preservation, in addition to the paper version, it is necessary to have electronic copy. It is important to understand that from a legal point of view, the calculation of the starting date of the specified period falls on January of the year, which follows the reporting period in which the clerical work was transferred to the archive department according to the situation.

If the regulated storage periods are violated through the fault of the company administration, it will be subject to penalties which are quite large in size.

What should be in the Payroll Regulations? The answer to the question is in this video.

In this article, we will consider the regulation on the remuneration of employees in 2018. We will find out what it is and analyze the procedure for approving the regulation on remuneration.

When applying for a job, each employee must be sure that in the process of fulfilling his official duties his rights will not be violated, including in terms of timely payment of wages. Therefore, at the legislative level, the approval of the internal regulation on remuneration for all legal entities is fixed.

Regulations on the remuneration of employees: general information

The normative act regulating the amount, procedure and terms of payment of wages is an internal document that the organization develops as part of the approval of the base pay for the performance of official duties and motivational payments for special achievements or incentives on the occasion of festive or important events. The document is developed taking into account the economic potential of the organization as a whole. This document may regulate:

• Dates or period of payment of salaries and advances;
• Terms of payment and the amount of the bonus to all employees of the organization as a whole;
• Payments of motivational bonuses and bonuses based on the results of the performance of official duties;
• Determining the conditions and procedure for calculation and payments depending on the position held and the characteristics of the activities performed, etc.

Development of a regulation on remuneration

In order to form an incentive system and financial incentives for labor achievements, the organization is obliged to develop an internal regulatory act that will regulate in detail all the nuances of the bonus system. This document cannot infringe on the rights of some employees and without fundamentally single out others. Therefore, when developing a regulatory document that will regulate general principles compensation and material incentives for employees, managers should use the following principles:

• Incentive and motivational payments should not exceed the productivity of employees. This means that too much monetary remuneration, not tied to the direct performance of labor duties, may generally have a bad effect on both the motivation of employees and the economy of the enterprise as a whole.
• Discrimination of employees should not be allowed, as this can lead to many unpleasant consequences up to litigation.
• Every employee should be able to increase their earnings in equal conditions and on the same principles with the rest of the employees.

After drawing up the regulation on remuneration, it must be endorsed by the general director and, if necessary, by the chief accountant and head of the personnel department. At the same time, after the entry into force of this internal, violations of it by the organization may cause the employee to apply to labor inspection to protect his rights under this document.

Appropriateness of the adoption of the regulation on wages

An internal regulatory document regulating the issues of the procedure for calculating and paying salaries and bonuses is developed only once. At the same time, benefits can be brought not only to employees, in terms of protecting their rights and financial security, if it can be called that, but to employers themselves for several reasons:

• The employee will be clearly aware of all the nuances of paying wages, as well as the conditions for paying motivational or other bonuses. And this means a certain openness of the employer to his employees.
• All legal requirements for maintaining internal regulations and notification of employees will be fully satisfied, which means that there will be no problems during inspections by authorized state inspectorates.
• Establishing clear rules simplifies control over the execution of provisions regulated by internal documents.

Changes in labor legislation

The most important changes that have been adopted since January 2017 relate mainly to small businesses. For them, certain indulgences were adopted in terms of the design of internal regulations governing the labor standards of small businesses.

Starting this year, small businesses, especially those who belong to the so-called micro business, are not required to develop and approve internal acts regarding wages, work schedules, bonus provisions, etc.

Legal documents regulating the provision on remuneration

Name of the normative act	Article number	Description
Labor Code	136	Regulates the main provisions on the payment of wages, the procedure and terms of transfer
	236	Describes the procedure for applying penalties for an employer who violates the main provisions established by internal normative documents in terms of timing and amount of payments
	134	Regulates the procedure for wage indexation based on macroeconomic indices (inflation rate, increase in the cost of the consumer basket)
	151 – 153	Regulate wage increases depending on various justified reasons, such as performing work above the norm, expanding responsibilities, combining

The format of the provision on remuneration is established in an arbitrary form that does not contradict the existing legislation, which regulates the relationship between the employer and employees. When developing a normative act, managers should rely on the specifics of the organization's activities, the staff of the company, and one should not forget about the economic component of this provision.

The table below shows basic concept, which can be applied and disclosed in detail in the normative act regulating the provisions on remuneration.

Structure	Description
General provisions	It reveals the general principles applied in the activities of this organization, it can also define the main terms that will be used further, etc.
Wage system	It reveals the main nuances related to the specifics of the activity, which are directly reflected in the calculation of remuneration, a specific description of the applied wage system is given, plus recalling provisions are approved that are necessary for the purposes of calculation (timesheet, staffing, etc.)
The procedure for calculating wages	Here, explanations can be given, both for the main part of wages and for the variable part.
Payment system for vacation days and sick days	Here, both the principles for calculating these concepts can be described, as well as certain privileges are approved in terms of providing a certain amount of sick leave per year without loss of wages
Terms and place of remuneration and other payments	Here, the main dates and terms in which the employer must repay his obligations to the staff should be clearly approved.
Exceeding official duties	Explanation of payment for exceeding working hours or the established volume: overtime, combination and part-time work, work on holidays and weekends, etc.
The procedure for paying bonuses and other additional payments	It may regulate the conditions for the payment of funds in excess of the established salary, both for achievements in work, and various incentives for the holidays or material assistance in any situations in order to maintain or provide assistance to employees
Possibility of salary indexation	Here, the employer can approve increasing coefficients: for length of service, macroeconomic coefficients, etc.

Criteria for assessing the work of employees of the organization

In some organizations, there are various criteria by which the contribution of each employee to the overall performance is evaluated or a system of personal assessment of each employee upon completion of work. To do this, there are many different assessment systems that are used within the specifics of each individual organization. Therefore, such criteria can be set depending on:

• The quality of performance of official duties;
• Employee behavior: punctuality, courtesy, diligence, etc.;
• Implementation of the established plan;
• Attracting customers or the amount of revenue received for a specific period, etc.

Typical mistakes related to the regulation on wages

Mistake #1. Violation of the terms of payment of wages

Labor legislation clearly defines the conditions for paying wages - at least twice a month. And this means that violation of this provision is punishable by the labor commission as a violation of the rights of employees. The employer compensates each day of delay with interest calculated on the amount of wages that the organization had to pay on time. Therefore, payment dates must be set internally. regulations that everyone in the organization should be aware of. This is done so that there are no misunderstandings about the deadlines, and the employee is notified of his rights in this organization.

Mistake #2. Providing a pay slip

Another important nuance is the approval of the form of the payslip, which the employer must regularly provide to his employees upon the transfer of fees for the activities performed. At the same time, the transfer of wages to a bank settlement employee in no case relieves the employer of the obligation to submit a settlement document.

Common questions and answers

Question number 1. What information should be included on a payslip?

Answer: The payslip should give the maximum detail of the amount due to be paid to the employee. Therefore, it should include all information about the amounts accrued (salary, bonuses, hospital payments, vacation pay, etc.), as well as all the amounts that are subject to deduction from wages (personal income tax, deduction for damages, etc.). And also there should be information about the employee (name, position, department or department, etc.) and the period for which the payment was made.

Question number 2. What criteria for microbusiness are defined in the legislation?

Answer: There are two main criteria by which activities can be attributed to a small business entity, including microbusiness:

• The total amount of receipts for the previous reporting period (year) should not exceed 120 million rubles;
• The number of officially employed employees should not exceed fifteen people.

The position plays a crucial role in the formalization, regulation of the relationship between the employee and the employer regarding remuneration. The regulation can improve the rights of the employee in terms of remuneration, provide additional guarantees, payments. Worsen or limit labor rights compared to impossible.

Like any other legal act, the provision must fully comply with the current legislation of the Russian Federation, and in the event of changes in the legislation, it must be revised and amended in a timely manner.

Regulation on remuneration and its sections

General provisions

Section "General Provisions" establishes the subject composition, that is, those persons to whom it applies. AT big company Separate pay provisions may be adopted for employees of branches and central office, for managers and employees of working specialties. For example, the regulation on the remuneration of drivers trucks, regulation on the remuneration of workers of the dental clinic.

Examples:

2.3. This Regulation applies to employees who are labor relations with the Company on the basis of concluded employment contracts both at the main place of work and those working part-time”.

2.6. For the purposes of this Regulation, all positions of the Company's employees are differentiated in accordance with the Regulation on the distribution by categories and levels of positions of LLC "Company" into the following categories and levels:

Documents are indicated in the position - legal grounds for the adoption of the regulation on remuneration in a particular company. In municipal, budgetary institutions, such documents are resolutions of the government, legislative bodies of subjects and municipalities. Often approved type specimens pay regulations designed specifically for workers budget institutions. For example, the regulation on the labor of health workers, the regulation on the remuneration of municipal employees.

The basis for the development of regulations on remuneration of employees of educational institutions are also legislative acts subject, industry recommendations.

Example:

1.1. This Regulation has been developed on the basis of:

1.1.1. Labor Code of the Russian Federation;

1.1.2. Decrees of the Government of the Moscow Region No. 483/23 dated 03.07.2007 "On the payment of employees municipal institutions health care of the Moscow region" (as amended on December 30, 2014)

1.1.3. Decrees of the Government of the Moscow Region No. 385/17 dated May 26, 2014. "On Amendments to the Decree of the Government of the Moscow Region No. 483/23 dated July 3, 2007"

The regulation on remuneration is approved not only by the head of the company, but also by other executive bodies, in the manner prescribed by the charter. Local regulations establishing wage systems are adopted by the employer, taking into account the opinion of the representative body of employees ( Art. 135 of the Labor Code of the Russian Federation).

As a rule, an order is issued to approve the regulation on remuneration, which indicates the validity period of the document, responsible persons, the procedure for application and revision.

The section "General Provisions" also provides definitions for the terms used in the normative act, excluding their inaccurate or double interpretation.

Wage system

The section "Remuneration System" fixes the main methods of remuneration of employees within a particular company. This may be a time-bonus wage system, piecework wages, etc. Usually, closed lists are avoided in the regulations on remuneration and bonuses for employees, it is advisable to make reference norms to the employment contract of a particular employee. An employee's employment contract may contain individual, additional or other conditions for remuneration. According to article 132 of the Labor Code of the Russian Federation any kind of discrimination is prohibited in establishing and changing the conditions of remuneration.

Components of an employee's salary

The regulation on remuneration clarifies the methods used to remunerate an employee. The legal significance of this section lies in the fact that in it the employer establishes the components of wages - a constant and a variable part of remuneration.

According to article 129 of the Labor Code of the Russian Federation, wages (employee's wages) 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, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments). In the corporate position, it is necessary to clarify and specify the types of remuneration and payments indicated in the article.

An example from the regulation on remuneration of employees of educational institutions:

Hourly pay teaching staff educational institution is used in the following cases:

- in case of payment for hours performed in order to replace teachers and other pedagogical workers absent due to illness or other reasons, lasting no more than two months;

- when paying for the hours of pedagogical work performed by teachers when working with children at home who are on long-term treatment, in excess of the tariff established by them;

- when paying for hours of teaching work in the amount of 300 hours in another educational institution(in one or more) in excess of the study load, performed part-time on the basis of billing.

1.16. In St. Petersburg, from 01.01.2017, the minimum wage is set at 16,000 rubles. At the same time, the tariff rate (salary) of an employee of the 1st category should not be less than 13,500 rubles

Permanent part is the salary set employment contract, staffing. That is what is being discussed in article 136 of the Labor Code of the Russian Federation(the current version is ).

Tariff rate - a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments.

Salary (salary)- a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments.

Base salary (base official salary), base wage rate- the minimum salary (official salary), the wage rate of an employee of a state or municipal institution that carries out professional activity by profession of a worker or position of an employee, included in the relevant professional skill group, excluding compensatory, incentive and social payments.

variable part- these are various premiums, allowances, bonuses, coefficients, compensatory, stimulating, incentive payments. In this part of the regulation on remuneration, an important component is the establishment of conditions and terms for payment of variable parts of wages.

As conditions, we can designate indicators specific to a particular company: fulfillment of the personal sales plan, length of service, results of the quarter and year, “closing” of contracts, no complaints from customers, no disciplinary action in relation to the worker, the intensity of labor.

As terms, both certain dates and periods in which management makes the appropriate management decision can be indicated.

Examples:

4.10. Professionals who have graduated state institutions higher or middle vocational education and for the first time accepted in the year of graduation by them for work in the specialty they have received (hereinafter referred to as young specialists), an additional payment of 3,000 rubles is established.

5.4. For use at work foreign language An employee is entitled to a 15% salary bonus. official salary). The specified allowance is established for Employees whose job duties include contacts with foreign partners or work with foreign literature.

The most common formulation of the condition for paying the variable part in commercial companies is that the employer has a financial opportunity (profit, savings on the wage fund, etc.) in a certain amount, as well as the procedure for assigning the variable part to be paid (payment terms, lack of employee of disciplinary sanctions, etc.). This wording is fully consistent with the requirements of the law.

Examples:

4.3. The Company, based on the decisions of the General Director, has the right to establish other types of bonuses, additional payments and allowances.

5.1. One-time (one-time) bonuses are paid:

- in connection with professional holidays, based on the results of work for the year - at the expense of the Organization's profit;

- in other cases provided for by the Regulations on Bonuses - from the payroll fund.

5.2. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization, depending on the performance of each Employee. The amount of one-time (one-time) premiums is not limited by the maximum amount.

Do not forget about the in-kind form of remuneration, if it exists within the framework of this company. establishes that, in accordance with a collective agreement or an employment contract, upon a written application of an employee, remuneration may also be made in other forms that do not contradict the legislation of the Russian Federation and international treaties Russian Federation.

The share of wages paid in non-monetary form may not exceed 20 percent of the accrued monthly wage.

Payment of wages in bonds, coupons, in the form of debt obligations, receipts, as well as in the form of alcoholic beverages, narcotic, poisonous, harmful and other toxic substances, weapons, ammunition and other items in respect of which prohibitions or restrictions on their free circulation are established , not allowed.

Other sections of the regulation on payment and bonuses to employees

The regulation on remuneration may contain other sections.

The procedure for accrual and payment of remuneration

This section may establish special types of payments - annual quarterly bonuses, payments during work, work, amounts and conditions for the payment of material assistance to employees in difficult life situations.

An example from the regulation on remuneration of employees of health care institutions:

7.2. For duty at home, including at night, doctors and paramedical personnel are paid an additional payment at the rate of 50 percent of the official salary for the actual time on duty.

The provisions of this section streamline the workflow, on the basis of which various payments are made (, orders, the procedure for considering employee applications).

Example:

5.11. Except for a petition to the General Director of the Company or a person authorized by him, the employee is not entitled to demand, insist or force the employer to exercise his right to provide him with social benefits and guarantees, compensations, additional payments and allowances not provided for by applicable law.

It is advisable to fix the form ( Art. 136 Labor Code of the Russian Federation), place and procedure of payments (cash desk, bank card employee).

Sources of funds for the payment of wages

The section regulates the formation of the payroll fund, the payroll fund for the constant and variable parts of wages.

Wage indexation

It is highly desirable to include a section on indexing in the regulation. If a government bodies, organs local government, state and municipal institutions index wages in the manner prescribed by the relevant regulatory legal acts, then other employers - in the manner prescribed by the collective agreement or local regulations ( Art. 134 Labor Code of the Russian Federation). norms labor law there is no single way for all employees to index wages. The mechanism for indexing the wages of employees is determined taking into account the procedure for its establishment: with budget financing - centrally, for other employers - by collective agreement and locally.

An example from a payroll statement:

3.3. Wage indexation is carried out for all employees annually within the limits of the Budget of income and expenses of LLC "Company" approved by the Board of Directors for the corresponding fiscal year. For newly hired employees, wage indexation is carried out in accordance with the generally established procedure, regardless of the number of full (incomplete) months worked by them in the year for which indexation is performed for the first time for them.

3.4. The indexation amount of an employee's wages is determined as the result of multiplying the employee's cash income subject to compensation and the percentage of indexation, divided by 100%.

3.5. Wage indexation percentages are determined by order CEO. The order is issued no later than the 15th day of the month following the end of the year for which indexation is performed.

3.6. Wages calculated taking into account indexation are paid to employees starting from January 1 of the corresponding financial year.

New in wage legislation in 2019

Terms of payment of wages and bonuses

As amended by the Federal Law dated 03.07.2016 N 272-FZ article 136 of the Labor Code of the Russian Federation it is established that wages are paid at least every half a month. The specific date for the payment of wages is established by a collective agreement or an employment contract no later than 15 calendar days from the end of the period for which it is accrued.

The Labor Code of the Russian Federation does not determine the amount of wages to be paid to an employee for half a month.

As follows from the letter of the Ministry of Labor of Russia dated 03.02.2016 N 14-1 / 10 / V-660 and the letter of Rostrud dated 08.09.2006 N 1557-6, when determining the amount of payment of wages for half a month (including advance payment), it is necessary to take into account, in in particular, the time actually worked by the employee (the work actually performed by him).

In order to develop a regulation on remuneration in 2019, it is also necessary to take into account the Letter of the Ministry of Labor of Russia dated August 23, 2016 No. 14-1 / V-800, in accordance with which the following application is proposed article 136 of the Labor Code of the Russian Federation- the date of payment is established by the internal acts of the company no later than 15 calendar days from the end of the period in which it is accrued.

The employer has every right to independently regulate the timing of payment of various bonuses. For example, establish that the accrual of the so-called "thirteenth" salary, that is, bonuses at the end of the year, is made annually in March next year, payment - in April next year.

Additionally, on September 21, 2016, an explanation of the Ministry of Labor of Russia on the new terms for the payment of bonuses was published, according to which the requirements for limiting the terms for paying wages to fifteen calendar days refer only to payments to the employee of accrued wages, which are made at least every half a month.

The variable part of wages and various incentive payments are one of the components of wages and are paid for other, including longer periods than those established by the Labor Code of the Russian Federation (month, quarter, year, and others).

The Ministry of Labor in its clarification assures that if in local acts to prescribe in which period bonuses are accrued and issued, then such terms will fully comply with current legislation, which will avoid fines. However, sustainable arbitrage practice after entry into force new edition article 136 of the Labor Code until it has formed.

Uniform recommendations for establishing the labor of employees of state and municipal institutions for 2019

By the decision of the Russian tripartite commission for the regulation of social and labor relations of December 23, 2016, (minutes N 11, published on December 29, 2016), uniform recommendations were approved for the establishment of federal, regional and local levels wage systems for employees of state and municipal institutions for 2019. They were developed by the Russian tripartite commission for the regulation of social and labor relations in accordance with Article 135 of the Labor Code of the Russian Federation in order to ensure uniform approaches to the regulation of wages of employees of public sector organizations.

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