Employment contract issuance of wages. How to write down the terms of remuneration in the contract? How to describe working conditions in an employment contract
Depending on many factors, in particular, on the method of accounting for the employment of employees, the payment of wages at the enterprise can be organized in different ways. Along with piecework, time-based payment is one of the most common. We will consider cases when it is more profitable to introduce its hourly variety, clarify the nuances of labor legislation related to the “hourly rate”, teach how to calculate using a specific example and show how this issue is reflected in the employment agreement with the employee.
Salary is as accurate as clockwork
Accounting for hours worked is mandatory, no matter how the payment of remuneration for work is organized. But under some systems, it is he who is the determining factor that affects the amount of money earned. Money and features of their calculation.
Hourly payment- this is the relationship between the remuneration due to the employee and the time that he actually worked, calculated in hours.
In practice, it is not difficult to introduce it, since the employer is already obliged to take into account work time their employees (part 4 of article 91 of the Labor Code of the Russian Federation).
IMPORTANT! With a salary system or, time accounting is also important, but there the estimated interval is a month. Under the hourly system, tariffs (salaries) are set for each working hour.
Features of hourly pay
Since the hourly wage system is a special case, it is possible to determine when it is more appropriate to apply it from the same positions. If the normalization of work in adequate units is difficult, how to evaluate it from the financial side? For example, you can count the number of products made per hour, but you cannot standardize the work of, for example, a lawyer or a teacher in the same way.
Types of "hourly"
Depending on the influence of various production factors, various forms of hourly remuneration may be applied.
- Regular hourly pay. 1 hour of work has an unchangeable rate, which is not affected by the result issued by the employee (“time is money”). This type of remuneration is used when the quality of work is not as important as the time actually spent at the workplace, for example, the position of a duty officer, security guard, operator, administrator, etc.
- Premium hourly pay. The bonus is assigned for indicators additional to the hours worked, such as the amount of work, declared quality, etc. The amount of the bonus must be agreed in advance, it is added to the established hourly rate.
- Normalized "hourly". In addition to the rate for an hour of work, established by the tariff or salary, an additional payment is guaranteed for strict compliance with the conditions set by the employer. It is advisable to use such a system when overfulfillment of production standards is undesirable.
Hourly pay according to the Labor Code of the Russian Federation
Taking the hourly wage system as the salary system, the entrepreneur is obliged to be guided by the relevant articles of the labor legislation of Russia:
- Art. 91 speaks of the need to take into account the actual hours worked by each employee charged to the employer;
- Art. 57 of the Labor Code of the Russian Federation obliges to include a condition on hourly pay in an employment contract, since the wage system is its essential condition;
- Part 3 Art. 133 of the Labor Code of the Russian Federation speaks of temporary norms and the corresponding payment - the maximum duration of the working week is 40 hours and the fulfillment of the hourly norm for production calendar within a month, must guarantee hourly employees a salary not lower than the minimum level established by the state ();
- the current relevant article of the Federal Law on the establishment of the minimum wage in Russia.
To whom and when is the "hourly" beneficial?
Benefits for the employer
- a working hour is always the same period of time, and a working day can change its duration, so it is more convenient to operate with hours;
- rates per hour of employment will help to more accurately regulate the amount of due payment in cases where an employee has been absent for a certain time;
- it is more convenient to calculate remuneration for part-time workers, as well as those for whom it applies;
- financial savings, since only the time taken by work is paid;
- an additional incentive for the effective use of working time by employees.
"Employment" risks:
- a more complicated calculation system (with strict accounting for the working hours of all staff);
- reduced efficiency of this system without bonuses;
- I need an additional position - the controller and recorder of working hours.
Which employees are suitable for:
- how much you worked - for so much you got, it is very convenient with a flexible schedule, part-time employment or a part-time position;
- ideal for employees whose working day cannot be accurately standardized, for example, teachers (one day he can be busy 6 hours, the other - 4);
- good payment option for uneven load.
Possible disadvantages for employees:
- the employer can sometimes set a fairly large amount of work required to be completed in an hour, and failure to achieve the norm, although it guarantees the payment of an hourly rate (salary), makes it impossible to receive a bonus.
Hourly payroll calculation
To calculate the amount due to an hourly employee, you need to multiply the hourly tariff rate (salary) by the actually worked and recorded time (in hours).
For example, a teacher of a center for the study of foreign languages receives 300 rubles for 1 hour of his employment with a child. He does not have a clear work schedule: today there may be two classes with children, the next day - three, and so on. In January 2017, the tutor worked for 75 hours. For January, he is entitled to 300 x 75 = 22,500 rubles.
ATTENTION! Whatever the cost of the hourly rate is chosen, if during the month the employee worked out the norm according to the production calendar, he cannot receive less than the minimum wage guarantees - today 7,500 rubles.
Hourly pay and employment contract
The Labor Code of the Russian Federation speaks of the mandatory inclusion of the terms of hourly wages in an employment contract concluded with an employee, or an additional agreement to it. If employees are transferred to the “hourly” from another salary system, they must learn about the upcoming changes at least 2 months in advance: the changes must not only be included in the employment contract, but also be enshrined in the relevant orders and local acts of the company. You must specify:
- hourly rate (salary);
- the procedure for calculating earnings;
- conditions of bonuses and de-bonuses;
- payment procedure for hours on holidays, weekends and nights;
- specific days of issuing salary (at least 2 within a month);
- additional conditions, if any: probationary period, social guarantees, etc.
An example of an employment contract with the inclusion of an hourly wage condition
Attention! The contract below elaborates those points that relate to hourly wages. The remaining items can be inserted from the regular employment contract at your discretion.
Employment contract with a teacher
Limited Liability Company "Smart Children" (abbreviated name "Smart Children" LLC), hereinafter referred to as the "Employer", represented by General Director Aleksey Stepanovich Razumentsev, acting on the basis of the Charter, on the one hand, and citizen Polyglotov Arkady Konstantinovich, referred to in hereinafter "Employee", on the other hand, have entered into this employment contract, hereinafter referred to as the "Agreement", as follows.
1. The Subject of the Agreement
1.1. Under the Agreement, the Employer undertakes to provide the Employee with work according to the labor function stipulated in this agreement: teaching activities in a children's early development center, to ensure working conditions provided for by the current labor legislation, local regulatory legal acts of the Employer, to pay wages to the Employee in a timely manner and in full, and The Employee undertakes to personally perform the labor function defined by this Agreement - to provide teaching services, to comply with the Internal Labor Regulations in force in the organization, other local regulatory legal acts of the Employer, as well as perform other duties stipulated by the Agreement, as well as additional agreements to it.
1.2. The employment contract with the employee is drawn up in accordance with the current legislation and is a binding document for the Parties, including when resolving labor disputes between the Employee and the Employer in judicial and other bodies.
2. Basic provisions
2.1. The Employer instructs, and the Employee assumes the performance of labor duties as a teacher of English and German for children 4-7 years old at the Smart Children Early Development School.
2.2. Work under the Contract is the main work for the Employee and is paid by the hour, in accordance with the approved and agreed schedule.
2.3. The place of work of the Employee is a branch of the school "Smart Children", located at the address: Moscow, Zavaruevsky lane, 12.
3. Duration of the contract
3.1. An employment contract with an employee comes into force from the moment of its signing and is valid for six months. The employee must begin to perform his labor duties from September 01, 2016.
4. Terms of remuneration
4.1. The size of the official salary of the Employee is 250 rubles per hour.
4.2. Wages are paid to the Employee by transferring funds to the Employee's debit (credit) card twice a month, on the 13th and 28th, or by cash payment at the cash desk of the organization.
4.3. Deductions may be made from the Employee's salary in cases stipulated by the legislation of the Russian Federation.
4.4. The employer establishes incentive and compensation payments (surcharges, allowances, bonuses, etc.). The terms of such payments and their amounts are defined in the Regulations on the payment of allowances and bonuses to employees of the company.
4.5. If the Employee, along with his main job, performs additional work in another position or performs the duties of a temporarily absent employee without being released from his main job, the Employee is paid an additional payment in accordance with an additional agreement.
5. Rights and obligations of the Employee
5.1. The employee is obliged:
5.1.1. To conscientiously fulfill the obligations in accordance with this Agreement.
5.1.2. Comply with the internal labor regulations of the organization and other local regulatory legal acts of the Employer.
5.1.3. Observe labor discipline.
5.1.4. Comply with labor standards if they are established by the Employer.
5.1.5. Comply with labor protection and labor safety requirements.
5.1.6. Carefully treats the property of the Employer and other employees.
5.1.7. Immediately inform the Employer about the occurrence of a situation that poses a threat to the life and health of children, the safety of the Employer's property.
5.2. The employee has the right to:
5.2.1. Providing him with work stipulated by this employment contract.
5.2.2. Timely and in full payment of wages in accordance with their qualifications, complexity of work, quantity and quality of work performed.
5.2.3. Rest, including paid annual leave, weekly rest days, non-working holidays.
5.2.4. Compulsory social insurance in cases stipulated by federal laws.
5.2.5. Other rights established by the current legislation of the Russian Federation.
6. Rights and obligations of the Employer
6.1. The employer is obliged:
6.1.1. Comply with laws and other regulatory legal acts, local regulatory legal acts, the terms of this employment contract.
6.1.2. Provide the Employee with work stipulated by the Contract.
6.1.3. Provide the Employee with equipment, technical documentation and other means necessary for the performance of his labor duties.
6.1.4. Pay in full the wages due to the Employee on time.
6.1.5. Carry out compulsory social insurance of the Employee in the manner prescribed by federal laws.
6.1.7. Perform other duties established by the current legislation of the Russian Federation.
6.2. The employer has the right:
6.2.1. Encourage the Employee for conscientious efficient work.
6.2.2. Require the Employee to fulfill the labor duties specified in the Agreement, to take care of the property of the Employer and other employees, to comply with the law and local regulations.
6.2.3. Bring the Employee to disciplinary and material liability in accordance with the procedure established by the current legislation of the Russian Federation.
6.2.4. Adopt local regulations.
6.2.5. Exercise other rights provided for by the current legislation of the Russian Federation, local regulatory legal acts.
7. Guarantees and compensations
8. Liability of the parties
9. Final provisions
10. Details of the parties
Employer: Umnye deti LLC, TIN: xxxxxxxxxxxx jur. address: Moscow, Zavaruevsky lane, 12.
settlement account: xxxxxxxxxxxxx at Sberbank of Russia, c/c: xxxxxxxxxx, BIC: xxxxxxxxxx.
Employee: Poliglotov Arkady Konstantinovich, registered at the address: Moscow, st. Cherished, 9.18, kV. 135;:, passport: XX хххххххх, issued “October 18, 1995, by the Basmanny Department of Internal Affairs of Moscow.
phone: 095-722-44-78.
From the Employer: General Director of Smart Children LLC (signature) Razumentsev A.S.
Employee: Poliglotov A.K. (signature)
Note! Those items that are not disclosed in the contract are standard! Those. they can be safely borrowed from a regular employment contract.
How this article will help: You will correctly indicate the conditions for remuneration in the contract with the employee. In the article we have given visual formulations.
What it will save you from: You will not have a reason to worry that you have violated the requirements for employment contracts.
If your company is on simplified
Every company should have employment contracts with employees, so the article will also be useful for those who apply the simplification.
In any employment contract, it is imperative to prescribe how much the employee will receive and on what conditions. Article 57 requires it Labor Code RF. If this rule is neglected, you and your management may be in trouble. Claims are not excluded both from the side of the inspectors and from the side of employees.
We will tell you what mistakes to avoid when formulating the terms of remuneration. Check if everything is so in your contracts with employees. And if you suddenly see that some point needs to be corrected, fix the change in an additional agreement with the employee.
Mistake 1. They do not write a specific salary in the contract
Some employers believe that it is not at all necessary to indicate the salary in numbers in the employment contract. And they make a link to another document where this amount is indicated. Most often - on the staffing table.
You can't do that. After all, Article 57 of the Code expressly states that the contract must necessarily indicate the amount of salary or tariff rate. And this is always a fixed value, expressed in rubles. So the representatives of Rostrud think so, as they said in a letter dated December 24, 2007 No. 5275-61.
Example 1: How to correctly write down the salary in an employment contract
S. P. Vasilkov was hired as a driver at Buket LLC. According to the staffing table, he was given a salary of 30,000 rubles.
How to correctly indicate the salary of an employee in an employment contract, we clearly showed below. But how best not to do it, you will see next. And you can compare both options.
Right
The contract must specify the amount of salary in rubles.
By the way, a specific amount in rubles must also be written in the additional agreement by which you establish new size salary.
Plus, do not forget that the employee's salary should not be lower than the federal minimum wage. Under no circumstances. This is directly stated in Article 133 of the Labor Code of the Russian Federation.
Recall that from January 1, 2013, the minimum wage is 5205 rubles. And here the total income of the employee for the month is taken into account. That is salary and other benefits.
But it is not necessary to fix the specific amounts of allowances and additional payments in the employment contract. If you wish, you can provide for them in some separate local regulatory act, for example, in the regulation on wages. In the contract itself, it is enough to give a link to this document (read more about this below).
Mistake 2. Having divided the salary into the main salary and bonuses, they forget to prescribe the conditions for such allowances
As you know, the manager can assign employees various allowances and bonuses to the salary. In a word, incentive payments. And often such bonuses become part of the monthly salary. The director argues as follows: if anything, at any time it will be possible to give the employee only a salary. And forget about the surcharge.
Yes, bonuses and the truth can not be paid. But this is only in the case when in the employment contract itself or in some separate local document (for example, in the provision on bonuses) you have fixed clear conditions, by fulfilling which you can count on an additional payment. And it is precisely these conditions that are often forgotten to be mentioned.
Does the employment contract simply say that the employee receives a salary and a bonus in such and such an amount? And there are no reservations, just as there is no link to a document where the conditions for issuing a bonus would be? Then by default you are obliged to pay all the specified amounts monthly under any circumstances.
Not to issue a bonus for reasons not directly stipulated by the contract - they say, the manager decided so - it means violating the rights of his employee. After all, that the size of the salary is changing, you need to notify him in writing two months in advance against signature. These are the rules of Article 74 of the Labor Code of the Russian Federation.
Therefore, if incentive payments in your company are irregular, say at the end of a year or half a year, then it is safer to indicate in the contract minimum wage. That is just salary. And one-time bonuses should be assigned by order of bonuses immediately before they are issued.
Does the management want to encourage their employees on a more regular basis, including with the aim of splitting the monthly salary into fixed and variable parts? Then be sure to write down the conditions for the award. As we said above, they can be fixed in the internal act of the company or in the collective agreement. Then in the employment contract, make only a reference to it. And you can immediately designate restrictions in the employment contract.
Example 2: How to safely include incentive payments in an employment contract
O. K. Landysheva was hired by Buket LLC as a salesperson-florist. According to the staffing table, she was given a salary of 20,000 rubles. In addition, the manager promised the new employee to pay a monthly bonus of 10,000 rubles. Provided that the outlet's revenue at the end of the month will be at least 100,000 rubles.
A fragment of the employment contract, which correctly indicates incentive payments and the conditions for them, we have given below. A variant with errors for comparison is shown next.
There are no specific conditions for the award.
Right
In the employment contract, it is necessary to indicate for which particular achievements the employee will be awarded a bonus (if any).
Mistake 3. Ignore the demand for advance payments
Sometimes it happens that the employee himself asks to give him a salary only once a month. Suppose we are talking about an external part-time worker who appears in the office from time to time. And he has to receive his salary in cash at the company's cash desk. So you don’t want such an employee to once again go for money. Then he writes a statement or receipt to the head of the company stating that according to own will asks to give him a salary once a month. And he takes responsibility for it.
However, the employer will still have to answer. And no receipts from the employee, alas, will not help here. The fact is that article 136 of the Labor Code of the Russian Federation strictly states: wages must be paid at least every half a month. This is exactly the condition and fix it in the contract with the employee. Specific deadlines can be fixed here or, for example, in the internal labor regulations.
And note: no more than half a month, that is, 15 calendar days, should elapse between the issuance of an advance payment and a salary. If, for example, the company finally pays off the employees 20 days after the advance payment, then the inspectors regard this as a deterioration in the rights of the employee. The basis is Article 9 of the Labor Code of the Russian Federation. And such conditions are not applicable. And in the event of a conflict with the same employee in the future, the auditors will not support you.
Let's use an example to show how best to prescribe the terms of payment of salaries in the contract with the employee.
Example 3: How to correctly indicate the timing of the payment of salaries in the contract
E. V. Romashkina was accepted as a merchandiser at Buket LLC. Since the new employee already has a main job in another company, she was registered as a part-time job. In addition, the duties of a merchandiser do not require a daily presence at work.
The internal labor regulations of Buket LLC provide for the payment of salaries twice a month: on the 5th and 20th. E. V. Romashkina asked the accountant to give her income once a month. And I wrote a statement about this to the head.
The correct version of how the frequency of payments to an employee can be reflected in the employment contract is shown below. And for comparison, they also cited an erroneous version.
Wrong way of paying wages in the contract.
Right
Salary must be paid every half a month. This must be stated in the employment contract.
Mistake 4. Incorrectly designate the form of remuneration
They also make a mistake when part of the salary is given in kind - for example, with the company's products. This is either generally forgotten to be mentioned in the employment contract, or the share for such a payment in kind is not limited in any way. And it cannot be more than 20 percent of monthly earnings.
Moreover, in-kind payments are admissible only at the written request of the employee. Such a strict rule is spelled out in article 131 of the Labor Code of the Russian Federation. Duplicate it in the employment contract. So the inspectors will definitely not have any doubts that you are regularly fulfilling the requirements of the law.
In the same article 131 of the code there is another important restriction. In the employment contract, it is necessary to determine and fix the amount in Russian rubles. Only. After all, often in job advertisements, the salary is indicated in foreign currency. However, in documents this way of reflecting salaries is unacceptable.
Example 4: How to prescribe the form of remuneration in the contract
L. Yu. Gvozdikina was hired by Buket LLC as a commercial director. The manager set her a salary of 1,500 euros.
A new employee asked me to give her several bouquets as part of her salary. Because she had a family reunion. Gvozdikina L. Yu. wrote a statement addressed to the head.
We have placed the correct version of the terms of the employment contract on the form of salary below. And the wrong one was placed next to it.
Salary cannot be expressed in foreign currency. And payments in non-cash form at the initiative of the employer are unacceptable.
Right
Wages must be paid strictly in rubles, and in kind - only at the request of the employee.
Mistake 5. Prescribe illegal penalties
Prudent managers often seek to include all sorts of monetary penalties and deductions from wages in the employment contract. For example, for being late or not fulfilling the plan. And as it usually happens, they cross the boundaries of the law.
Carefully!
It is impossible to cut the salary of an employee because he is regularly late or did not fulfill the plan.
You can deduct amounts from the salary of employees only in strictly defined cases. They are listed in Article 137 of the Labor Code of the Russian Federation and in separate federal laws. Let's say an employee reimburses the company for an advance that he has not worked out. Or they deduct the travel debt from him. You can also withhold some amounts from an employee’s income if you overpaid him due to a counting error - that is, arithmetic (see table below).
When and how much you can cut the salary of employees
|
Type of retention |
Maximum hold size |
Base |
|
Debt repayment in the form of: |
20 percent on every salary payment |
Article 138 of the Labor Code of the Russian Federation |
|
Recovery according to the requirements contained in the writ of execution (except for alimony, compensation for harm caused by a crime) |
50 percent on every salary payment |
|
|
Alimony, compensation for harm caused by a crime |
70 percent on every salary payment |
* The guilt of the employee is established by controllers, for example, labor inspectors.
So in an employment contract, you can only duplicate the norms of Article 137 of the Labor Code of the Russian Federation. Additional grounds for deductions cannot be established.
Let's take an example of how to correctly provide for possible penalties in an employment contract.
Example 5: How to correctly reflect the terms of deductions in the contract
S. I. Nezabudkina was hired by Buket LLC as a manager. The manager decided to provide not only ways to encourage the new employee, but also educational measures. Namely, deductions from salary in the amount of 1 percent of salary for not meeting the sales target for three consecutive months.
A fragment of the employment contract, in which the conditions for deductions are correctly formulated, we have given below. And next to it is an erroneous option so that you can compare them.
It is impossible to specify deductions in the employment contract if they are not provided for by law.
Right
In the contract, you can duplicate the rules of the Labor Code of the Russian Federation.
When deducting an employee from the salary for legitimate reasons, do not forget about the restrictions. The amount of all penalties cannot exceed 20 percent for each salary payment. In more rare cases it is 50 percent, and in exceptional cases it is 70 percent.
Lina Stavitskaya - expert of the Glavbukh magazine
- Motivation, Incentives and Remuneration
Keywords:
1 -1
Contents of the journal No. 18 for 2017E.A. Shapoval,
Leading Lawyer
How to formulate a salary clause in an employment contract
Components of the salary
An employee's salary may include b Art. 129 of the Labor Code of the Russian Federation:
salary (tariff rate);
compensation payments;
incentive payments.
Salary (tariff rate) - part of the salary, which cannot be missing. And compensatory and incentive payments may not be provided for by the company's remuneration system. Then the employee's salary will consist only of the salary (tariff rate).
reference
The tariff rate is set by the workers in a fixed amount per month, day or hour, excluding compensation, incentives and social payments.
The salary is set in a fixed amount for managers, specialists, administrative staff per calendar month, excluding compensation, incentive and social payments.
Specify the salary (tariff rate)
In the employment contract, it is necessary to indicate the specific amount of the salary (tariff rate) of the employee a Part 2 Art. 57 of the Labor Code of the Russian Federation. If the salary (tariff rate) is indicated in the form of a reference to a local regulatory act (LNA) or a collective agreement, the labor inspectorate during the inspection may issue a warning or fine the organization in the amount of 30,000 to 50,000 rubles, and its head (entrepreneur) - on amount from 1000 to 5000 rub. Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation
Here is how you can formulate such a condition of an employment contract, depending on the wage system used in the company:
if the employee is paid:
6. An employee is paid a salary of 25,000 (twenty-five thousand) rubles per month.
if the employee has a monthly wage rate:
6. The employee has a monthly tariff rate of 25,000 (twenty-five thousand) rubles per month.
if the employee has a daily wage rate:
6. An employee has a daily wage rate of 2430 (two thousand four hundred and thirty) rubles per day.
if the employee has an hourly rate:
6. An hourly tariff rate of 153 (one hundred and fifty three) rubles per hour is set for the employee.
if the employee is given a piece rate:
6. The employee is given a piece rate for a unit of manufactured products of 150 (one hundred and fifty) rubles.
If, for some reason, when concluding an employment contract, the terms of the salary (tariff rate) were not included in it at all, then the contract must be supplemented with this condition. To do this, it is necessary to sign an additional agreement with the employee and prescribe in it the amount of salary (tariff rate and) Part 3 Art. 57 of the Labor Code of the Russian Federation.
If there are claims from the inspectors regarding the payment of a salary (tariff rate) to the employee before the conclusion of such an additional agreement, then in court you will win the case if you have other supporting documents, in particular the staffing table, orders for employment (dismissal), settlement leaflets, pay slips, employee testimonies a Art. 255 Tax Code of the Russian Federation.
Specify compensation payments
Compensatory payments as part of wages - additional payments or allowances related to working conditions (for example, "for harmfulness") or with the performance of an employee's labor function (for example, for mentoring O) Art. 129 of the Labor Code of the Russian Federation.
Compensation payments can be established:
or labor law;
or by the employer himself.
If surcharges and allowances are established by labor legislation, then the company is obliged to pay them not lower than the minimum amounts specified in the Labor Code of the Russian Federation.
If you pay such compensations in the amount established in the Labor Code of the Russian Federation, then their name and amount may not be indicated at all either in the employment contract or in the LNA, with the exception of additional payment for work in harmful and (or) dangerous working conditions a part 3, 5 art. 57 of the Labor Code of the Russian Federation. And the labor inspectorate cannot hold the company accountable for this.
And the additional payment for work in harmful and (or) dangerous working conditions, even if it does not exceed the size established by the Labor Code of the Russian Federation, must be indicated in the contract.
7. The employee is paid an additional payment for work in hazardous working conditions in the amount established by Art. 147 of the Labor Code of the Russian Federation.
These compensations will be included in the "profitable" expenses, provided they are properly documented and economically justified. and articles 252, 255 of the Tax Code of the Russian Federation.
The table below shows the minimum amounts of the most common compensation payments and the documents, except for the payslip, required to account for them in “profitable” expenses, if such compensation payments are not specified in the employment contract. A higher amount of such payments must be prescribed in the LNA (for example, in the regulation on remuneration), a collective and (or) employment contract e articles 57, 135 of the Labor Code of the Russian Federation.
| Payment types | The size specified in the Labor Code of the Russian Federation | Documents required for accounting in "profitable" expenses |
| Surcharge for work in harmful or dangerous working conditions and hard work X Art. 147 Labor Code of the Russian Federation | 4% of the tariff rate (salary) established for various types of work with normal working conditions | current results of the special assessment (attestation of workplaces until 12/31/2018) |
| Overtime pay at Art. 152 Labor Code of the Russian Federation | in one and a half size for the first 2 hours; double for the following hours. The employee may ask for compensation instead of increased pay overtime work additional rest time not less than the time worked overtime | the employer's order to involve the employee in overtime work; time sheet showing overtime |
| Additional pay for work on weekends and non-working holidays days Art. 153 of the Labor Code of the Russian Federation | if piecework wages are established - in the amount of a double piecework rate; if an hourly (daily) tariff rate is set - in the amount of a double hourly (daily) tariff rate; if the employee is paid: - work is performed within the monthly norm of working time - in the amount of a single hourly (day) part of the salary; - work is performed outside of such a norm - in the amount of a double hourly (day) part of the salary. An employee may ask for work on a weekend or holiday. Then work on a weekend or holiday is paid in a single amount, and the day off is not paid. | the order of the employer to attract employees to such work; time sheet, which reflects data on the duration of work on weekends and non-working holidays |
| Surcharge for work at night (from 22 to 6 h) Art. 154 of the Labor Code of the Russian Federation; Government Decree of 22.07.2008 No. 554 | Each hour of work at night - in the amount of 20% of the hourly tariff rate (hourly part of the salary) | shift schedule, which indicates the dates and times when employees go to work; timesheet, which reflects data on the duration of work of employees at night |
| Surcharge for work in the regions of the Far North and areas equivalent to them (regional coefficient T) Art. 316 of the Labor Code of the Russian Federation | In the amount of the regional coefficient established by the federal regulatory legal act | an employment contract indicating the place of work in a settlement belonging to the regions of the Far North and equivalent areas; time sheet |
| Increased pay for work of various qualifications and Art. 150 Labor Code of the Russian Federation | With time wages - for work of higher qualification. For piece-rate payment - according to the rates of the work performed | order of the employer to entrust the employee with work of various qualifications |
It is not necessary to indicate in the employment contract the specific amount of such compensation, it will be enough to make a reference to the LNA or the collective agreement in the contract at Part 2 Art. 57 of the Labor Code of the Russian Federation.
The employer independently establishes compensation payments in the following cases:
if they are provided for by labor legislation without specifying the minimum amount (for example, additional payment for combining positions, expanding service areas, traveling nature of work);
if they are due to the peculiarities of work in your organization or the work of a particular employee.
The list, terms of payment and the amount of such additional payments and allowances must be prescribed in the LNA (for example, in the regulation on wages) or the collective agreement.
reference
The amount of additional payments and allowances established by the employer is most often determined as a percentage of the salary (tariff rate). But you can set them in absolute amounts. In both cases, they can be set in the same amount for all employees, or individually for each employee or a certain category of employees.
As for the employment contract, it is enough to make a reference to a local normative act or a collective agreement at Art. 57 of the Labor Code of the Russian Federation.
Part 2 Art. 57 of the Labor Code of the Russian Federation provides that the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) must be indicated in the employment contract.
This means that such conditions of remuneration as the size of the tariff rate or salary, additional payments, allowances and incentive payments must be fixed in the text of the employment contract.
The employment contract must specify the specific amount of the tariff rate or official salary
Some employers formulate a condition on wages in employment contracts employees by referring to the staffing table, for example: “The employee is paid according to the staffing table”
However, this practice cannot be recognized as legal, since the employee, when concluding an employment contract, must clearly represent the amount of remuneration that he will receive, i.e. in the employment contract, it is necessary to indicate the specific amount of the salary (tariff rate).
At the same time, the law does not require specifying in the employment contract a specific amount of additional payments, allowances and incentive payments. And that means by general rule, it is enough to list in the employment contract the types of such additional payments, allowances and incentive payments (if they are established at all), as well as to make references to the provisions of the legislation, collective agreement, agreement or local regulatory act that determine the amount and procedure for their payment. In this case, the employee must be familiar with the specified documents without fail.
The employee must be familiarized with the internal labor regulations, other local regulations directly related to the work activity of the employee, the collective agreement against signature when hiring (before signing the employment contract)
However, despite the fact that in Part 2 of Art. 57 of the Labor Code of the Russian Federation, the requirement to indicate in the employment contract the amount of payments applies only to the salary or tariff rate, it is necessary to describe in the employment contract in as much detail as possible all types of remuneration (allowances, additional payments, incentive payments that are of a permanent nature), indicating, if possible, their sizes.
Formulate the terms of remuneration in the employment contract in as much detail as possible, indicating, if possible, the size of not only the salary or tariff rate, but also other payments established by the employee
As for incentive payments, they are often not of a permanent nature - they can be paid or not paid, they can change in size. It is quite difficult to fix the amount of such payments in an employment contract in advance. Therefore, in an employment contract, most often they make a reference to the relevant local regulatory act of the employer, which establishes the procedure and amounts of incentive payments, for example, to the Regulation on bonuses. Such a link will not be an error.
The Labor Code also includes conditions on the place, method and timing of payment of wages to the conditions of remuneration.
However, the law does not require that the listed conditions must be fixed directly in the employment contract. Articles 131 and 136 of the Labor Code of the Russian Federation allow the possibility of regulating these issues in a collective agreement or in the Internal Labor Regulations (for example, determining the days for paying wages).
To avoid claims from the GIT, to prevent disagreements with the employee, correctly formulate the terms of payment for the employee in his contract. We will suggest 6 formulations that are risky to include in the TD.
In the article:
A selection of ready-made samples for different situations:
Salary in an employment contract
The “Payment” section of the TD (employment contract) includes a mandatory salary clause accepted employee. They do this on the basis of the remuneration system operating in the organization. A specific amount of the established tariff rate or salary, as well as conditions for compensation and incentive payments, are entered into the TD.
Since the salary in the employment contract is a mandatory condition, indicating the appropriate amount of salary or the established tariff rate, it is necessary to take into account the qualifications of a particular employee, the degree of complexity of the work performed and the size of the minimum wage. There is no need to specify in detail in the TD the procedure for all incentive and compensation payments. It is enough to make a reference to the normative legal act in the document, in which the appropriate procedure is prescribed. Reference may be made to a collective agreement or other relevant document. The employee must be familiarized with the signature with the act for which it is given in the TD.
If the employee will perform work in harmful or dangerous conditions, compensation is indicated in the TD, a description of the characteristics of working conditions is made. Such rules are established by the fifth and seventh paragraphs of the second part of Article 57 of the Labor Code of the Russian Federation.
Memo to the personnel officer from the magazine "Personnel Business". What is included in the salary of employees
Terms of payment in the contract
According to the current legislation, an employment contract is concluded between the two parties by mutual agreement. TD refers to an agreement reached by both parties. The salary in the employment contract, that is, the amount of remuneration depends (Article 129 of the Labor Code of the Russian Federation):
- from the qualifications of the employee;
- from the position held;
- from having relevant experience and so on.
Local acts in the organization establish not only payment systems, but also the appropriate procedure for making payments.
An employment contract without the specified salary is recognized as drawn up in violation of the Labor Code of the Russian Federation. The document prescribes all the conditions for remuneration, including:
- Fixed salary, additional benefits. The amount of the employee's salary is mandatory. If the organization uses a system of allowances for basic rates, surcharges, and so on, it is necessary to make a reference to the normative act in which they are established. If there is no such regulatory act, all types of additional payments and the grounds for their issuance are prescribed in the TD with the employee.
- taxes. The salary in the TD is prescribed in full. There is no need to reflect the condition on the withholding of personal income tax. Indicate payment without allowances.
- Social insurance. Taking into account the second part of Article 57 of the Labor Code of the Russian Federation, the TD includes a condition on compulsory social insurance. There is no need to list all types of payments in the document, it is enough to indicate that the organization provides the employee with insurance in the system of compulsory social insurance in accordance with the norms of the Labor Code and other federal laws. If the company has additional insurance, it is rational to refer to the relevant local regulatory act, and in its absence, write about this condition in more detail in the TD itself.
- District coefficient. If district coefficients operate in a certain region, it is advisable to prescribe the size of the district coefficient in the TD, since this is a constant indicator.
Yulia Zhizherina, an expert at Sistema Kadra, a lawyer in the labor and migration law practice at Pepeliaev Group, will tell you how to write down the terms of remuneration in an employment contract.
Tariff rate or salary in an employment contract
When drawing up an employment contract, the amount of wages is indicated in a specific calculation, for example, a tariff rate of 200 rubles per hour or an official salary of 60 thousand rubles is set. Such explanations are given by Rostrud.
Wage in the employment contract: how to prescribe. You can formulate the amount of wages as follows:
- 3.1. For the performance of the assigned labor duties provided for by the TD, the employee is set a salary in the amount of 60,000 (sixty thousand) rubles per month.
- 3.1. For the performance of the assigned labor duties provided for by this TD, the employee is set an hourly wage rate in the amount of 200 (two hundred) rubles per hour.
In such cases, the following type of wording cannot be used in the TD:
- « Salary is set according to the staffing table»;
- « Salary is set in accordance with the staffing table».
In the event that the employer did not indicate the specific amount of the salary established for the employee, this is considered a violation of the requirements of paragraph five of part two of Article 57 of the Labor Code of the Russian Federation. A link to the staffing table will be considered a violation of the requirements of the current legislation. For this, employers can be held administratively liable in accordance with the first part of Article 5.27 of the Code of Administrative Offenses of the Russian Federation (CAO RF). That is why it is so important to specify the specific amount of the established tariff rate or the assigned official salary of the employee, as well as the corresponding surcharges and allowances, incentive payments for time-based wages in the TD.
Advice from an expert of the Kadrovoe Delo magazine. The bonus and allowances are related to incentive payments (Article 129 of the Labor Code of the Russian Federation). The law does not oblige the employer to include bonuses and allowances in wages. And usually companies don't. But one bad wording in an employment contract can ruin everything.
Employment contract: wages with a piecework wage system
If, in accordance with the wage system in force at a particular employer, an employee is established a piecework wage system, this condition must also be included in the TD. At the same time, piece rates should also be reflected in the text of the employment contract. If the organization has a list of piece rates, it is advisable to make an annex to the TD. This option does not cause claims from the inspection authorities.
However, there is another practice. If the employee's earnings will directly depend on the amount of products produced, it is necessary to indicate that the remuneration will be piecework and provide a link to the regulatory document that establishes prices, production rates, and the procedure for accounting for work performed.
How to prescribe in the contract the wages of pieceworkers
The wording might be:
- 3.1. The worker has a direct piecework system of remuneration, paid for the amount of products produced.
- Prices, norms of time, norms of output, the main procedure for accounting for output and the volume of work performed are established by the Regulations on the remuneration of employees of Alfa CJSC.
Labor contract. Commission system of remuneration
Additional payments, bonuses, allowances in the employment contract in the TD
In accordance with paragraph five of part two of article 57 of the Labor Code of the Russian Federation, the specific amount of bonuses, allowances and additional payments may not be indicated in the TD. It is allowed to make a reference to the relevant local regulatory act, which establishes the amount and procedure for payments. The employee is introduced to the normative act against receipt.
Formulations can be as follows:
- 3.1. For the performance of labor duties stipulated by the TD, the employee is paid a salary, which includes:
3.1.1. Official salary in the amount of 60,000 (sixty thousand) rubles per month. - 3.1.2. Quarterly, annual bonuses are accrued and paid in the manner and on the terms established by the Regulations on bonus payments to employees of Alfa CJSC.
When concluding a TD with employees who will work in the regions of the Far North, equated areas indicate the regional coefficient and the corresponding percentage increase in wages.
Memo from "System personnel". The procedure for calculating percentage bonuses for work experience in the regions of the Far North
The amount of compensation for work in harmful, dangerous conditions in the employment contract
The TD prescribes a description of the working conditions at a particular workplace (paragraph 7, part 2, article 57 of the Labor Code of the Russian Federation). This information should be indicated based on the results of a special assessment of working conditions.
If an employee is hired for a position in which he will work in harmful and / or dangerous conditions, his TD must immediately indicate the compensation due to him for working in such conditions. The employee has the right to guarantees and compensation (Articles 92, 117, 147 of the Labor Code of the Russian Federation):
- Reduced working hours for work in harmful conditions of the 3rd or 4th degree, in dangerous working conditions. As a general rule, this is no more than 36 hours per week.
- Receipt of annual additional paid leave for work in harmful conditions of the 2nd, 3rd or 4th degree, in hazardous working conditions - this is at least seven calendar days;
- An increase in wages for work in the amount of at least 4% of the established tariff rate or salary.
It should be borne in mind that the employer has the right to establish a large increasing percentage allowance. 4% of salary is the minimum. Specific increasing sizes are fixed in the local regulatory legal act of the organization, for example, in a collective agreement.
The wording in the TD is as follows:
For the performance of the assigned labor duties provided for by this TD, the employee is set a salary, which includes:
- Official salary in the amount of 60,000 (sixty thousand) rubles per month.
- 3.1.2. Additional payment for work in harmful and / or dangerous working conditions in the amount of 4% of the salary.
The expert of System Kadra will tell you in detail, what compensation is due to an employee for working in harmful, dangerous conditions . The article describes all types of compensation that need to be included in the TD.
The “Payment” section of the TD (employment contract) includes a mandatory condition on the salary of the accepted employee. They do this on the basis of the remuneration system operating in the organization.
If an employee will work in harmful or dangerous conditions, the TD includes a description of the working conditions at a particular workplace and the amount of compensation payments, other guarantees provided for by labor legislation.
