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Refusal to show workers' compensation regulations. How to draw up a salary clause

The regulation on remuneration is a local regulatory act (LNA), which is a set of remuneration rules in force for a particular employer. The regulations on wages prescribe various salary nuances, such as, for example, established days for payment of wages, the procedure for deduction from wages, etc.

By the way, some employers in the LNA prescribe not only the procedure for remuneration, but also the procedure for paying bonuses to employees. Thus, the provision on remuneration is transformed into a provision on remuneration and bonuses for employees.

The procedure for adopting regulations on remuneration

As a rule, the wage regulation is adopted by the employer once, and then, if necessary, changes are made to it.

Keep in mind that when adopting a regulation on wages, the opinion of the trade union (if there is one) must be taken into account (Article 135 of the Labor Code of the Russian Federation).

Please note that the regulations on remuneration must be familiarized with the signature of each employee upon hiring, as well as each employee in the event of changes to this regulation (Articles 22, 68 of the Labor Code of the Russian Federation). Moreover, when hiring an employee, it is necessary to familiarize them with this LNA even before signing the employment contract (Letter of Rostrud dated October 31, 2007 No. 4414-6).

Regulations on remuneration: sample

There is no approved form for the wage regulations. Therefore, each employer can develop its own form of such a provision.

You can familiarize yourself with a sample salary clause.

Regulations on remuneration of employees since 2017

From 01/01/2017, amendments to the Labor Code (Federal Law dated 07/03/2016 No. 348-FZ) come into force. Thanks to these amendments, microenterprises have the right to completely or partially refuse to adopt local labor regulations. Accordingly, starting from 2017, microfirms may not adopt regulations on wages and material incentives for employees.

Regulations on wages are an internal regulatory act of an organization, which provides complete information on wages. We'll tell you how to compose it.

The regulations on remuneration and material incentives are an internal document of the organization. It sets out the main characteristics of employee remuneration:

  • payroll system;
  • methods of material incentives;
  • types of awards;
  • due deductions;
  • justification for accounting for salary costs in tax expenses;
  • special conditions.

In other words, this document regulates how workers in a particular organization are paid.

Is the document required?

The law does not establish the obligation to draw up a Regulation on remuneration. However, at the first tax audit, the employer understands its importance.

It is this document, if it exists, that makes it possible to prove the legality of reducing the tax base for income tax or the simplified tax system. And any institution is interested in this action.

From the employee's point of view, the presence of such information makes the salary and reward system more transparent. This ensures the organization’s attractiveness as an employer and prevents staff shortages.

Is it possible to do without a position?

There is no penalty for the absence of a Regulation on remuneration at an enterprise or its arbitrary form. The advantages of having it at the enterprise are obvious, but in some cases its development may be unnecessary:

  • if all working conditions are stipulated in an employment contract or collective agreement;
  • if all employees work under normal conditions and the possibility of deviations from working conditions is excluded (no one can ever be involved in work on holidays, weekends, or at night).

How the 2019 wage regulations are introduced

The development of local regulations is carried out by management. However, the executive body alone does not have the right to adopt the Regulations on remuneration. In accordance with Article 135 of the Labor Code of the Russian Federation, any internal regulatory documentation affecting wages must be approved by the trade union.

If there is no such body in the company, then there is no need for its approval.

When a compromise is reached, the leader issues an order. In it he reflects:

  • the fact of approval of the document, its name - Regulations on remuneration;
  • the need to familiarize all employees with it (in accordance with Article 22 of the Labor Code of the Russian Federation);
  • the obligation to familiarize newly hired employees with it before signing the contract (in accordance with Article 68 of the Labor Code of the Russian Federation);
  • responsible;
  • control over execution.

From the date specified in the order, the Regulations on remuneration come into force. It is signed either by the manager (for example, the general director) or by a person with the appropriate authority. As a rule, the right to sign instead of the manager is granted by proxy. This means you should make sure that the latter is valid at the time of signing.

It is mandatory for all employees to familiarize themselves, against signature, with the Regulations on Remuneration, whether newly introduced or already existing at the enterprise. There are several ways to do this correctly:

  • draw up a special familiarization sheet, under which all employees will sign;
  • create a special journal to record the fact of familiarization with internal regulations and make appropriate entries with the signatures of employees in it;
  • For newly hired employees, the fact of familiarization may be indicated in the employment contract.

Sample regulations on wages in 2019 in an LLC

Typically, the number of points depends on the number of payment systems used, additional payments and other specifics of a particular organization. Sometimes consideration of individual issues is included in separate sections (for example, “Payment systems” are considered not in the “General Provisions”, but separately from them, as a separate part).

Thus, the approximate provision for remuneration of education workers in 2019 will be much more extensive than for a trading company. A teacher’s salary is a complex system, and all its components should be described in detail.

The legislation does not contain a strict form for this case. Typically the document includes the following sections:

  1. General provisions. Here you need to indicate how remuneration occurs, how wages are calculated, how its size is regulated, how the salary is determined, and what its amount depends on. Also in the General Provisions it is worth considering such important issues as working time standards, existing rates, payment currency, and deductions.
  2. Additional payments. This section contains the procedure for assigning additional payments, their types, possible and maximum amounts.
  3. Bonuses for successful work and effective performance of duties. Here you should describe when and in what amount the manager undertakes to pay bonuses, the grounds for incentives, and the nuances for different categories of employees. If the enterprise has a separate document regulating bonus issues, it is enough to refer to it.
  4. Compensation.
  5. Allowances.
  6. Amount and cases of payment of financial assistance.
  7. The procedure for indexation or actual salary content, which, according to the Labor Code of the Russian Federation, is an obligation and not a right of the employer. Moreover, the development of a local regulatory act on the procedure for increasing the real content of earnings is also mandatory, in accordance with judicial practice and clarifications of Rostrud. Indexing methods can be used in different ways. Traditionally, a certain exact coefficient is used, but it is also possible to approve the use of any other method, for example, taking into account the financial results of the enterprise. Legislator in Art. 134 Labor Code of the Russian Federation obliges the employer to ensure an increase in earnings in the event of changes in consumer prices. Thus, there is no direct dependence on the inflation rate.
  8. Other payments. Usually severance pay is mentioned here.
  9. Employer's liability. This refers to the protection of worker rights in the event of delay or non-payment of wages.

You can add additional items if desired. If you decide to download a free sample salary regulation 2019, you should carefully double-check it for compliance with the procedures of your organization. A sample salary clause can be reworked

For example, in some places there are allowances, and in others there are not. Some set a limit on the total amount of additional payments, others do not limit them.

Types of cash incentives

The wage regulations include an important section on monetary incentives for employees. It must indicate all current types of compensation and allowances with a specific indication of their amounts and payment procedure (in which cases they are applied and in what amount). The reward system may include the provision of free trips, tickets, etc. These items can also be included in the document. In the “Financial assistance” section you need to indicate a complete list of cases when the administration provides financial support to its employees. This list usually includes: the birth of a child, the loss of a close relative, marriage. We can also talk about the case of individual assistance based on specific circumstances.

It is necessary to indicate the specific amount of financial assistance or the method for determining it. For example, the director establishes it by his own decision in a separate order based on the submission of the employee’s immediate supervisor. Also in this paragraph you can separately indicate whether the amounts of financial assistance will be taken into account when calculating average earnings.

Changes and storage

All changes are made by order of management. It is drawn up according to the same rules as in the case of approval. You must indicate the following information:

  • the name and effective date of the document to which adjustments are made;
  • list of items to be changed;
  • new formulations;
  • the duty to familiarize employees with innovations;
  • responsible.

If changes affect the salary amount, then each employee must be notified about them personally. Notifications are sent 2 months in advance.

Although we are talking about an internal regulatory act, its storage period is strictly regulated. According to Order of the Ministry of Culture No. 55 dated August 25, 2010, the Regulations on remuneration belong to category No. 4 - documents related to accounting and reporting, and not to labor relations, as it seems at first glance. The organization is obliged to store it for five years after replacing it with a new one.

1. General Provisions

1.1. These Regulations have been developed in accordance with the current legislation of the Russian Federation and provide for the procedure and conditions for remuneration, the procedure for spending funds on remuneration, a system of material incentives and incentives for Employees of Alpha LLC (hereinafter referred to as the Organization). The regulation aims to increase the motivation for work of the Organization's personnel, ensure the material interest of Employees in improving the qualitative and quantitative results of work: fulfilling planned targets, reducing the cost of producing a unit of product (work, services), improving technological processes, creative and responsible attitude to work.

1.2. This Regulation applies to persons hired in accordance with administrative acts of the head of the Organization (hereinafter referred to as the Employer) and carrying out labor activities on the basis of employment contracts concluded with them (hereinafter referred to as the Employees).

This Regulation applies equally to Employees working on a part-time basis (external or internal).

1.3. In these Regulations, remuneration means money paid to Employees for the performance of their labor functions, including compensation, incentives and incentive payments made to Employees in accordance with the labor legislation of the Russian Federation, these Regulations, employment contracts, and other local regulations of the Employer.

Upon written application of the Employee, remuneration may be made in other forms that do not contradict the legislation of the Russian Federation. In this case, the share of wages paid in non-monetary form should not exceed 20 percent of the total wages.

1.4. Remuneration for the Organization's Employees includes: – wages, consisting of salary (official salary), as well as additional payments and allowances for special working conditions (hard work, work with harmful and (or) dangerous and other special working conditions), as well as for working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, on weekends and non-working holidays, etc.); – incentive and incentive payments for the proper performance of job duties, made in accordance with these Regulations and the Regulations on Bonuses.

2. Remuneration system

2.1. In these Regulations, the remuneration system refers to the method of calculating the amount of remuneration payable to Employees for the performance of their labor duties.

2.2. The Organization establishes a time-based bonus payment system, unless the employment contract with the Employee provides otherwise.

2.3. The time-based bonus system of remuneration provides that the amount of the Employee’s salary depends on the actual time worked, which is recorded in accordance with working time records (time sheets). At the same time, along with wages, Employees are paid material incentives for performing labor functions provided they comply with the bonus conditions provided for by these Regulations and the Regulations on Bonuses.

2.4. The monthly remuneration of the Organization's Employees consists of a fixed and variable part.

The constant part of the remuneration is a guaranteed monetary reward for the Employee’s performance of his assigned job duties. The permanent part of the salary is the salary (official salary) in accordance with the current staffing table. The variable part of remuneration is bonuses, as well as allowances and additional payments for working conditions that deviate from normal ones.

3. Salary (official salary)

3.1. In these Regulations, salary (official salary) means a fixed amount of remuneration for the Employee for fulfilling labor standards or labor duties of a certain complexity per month.

3.2. The amount of the employee’s salary (official salary) is established in the employment contract.

3.3. The amount of salary (official salary) (excluding additional payments, allowances, bonuses and other incentive payments) of an employee who has worked the full working time cannot be lower than the minimum wage established by federal law.

3.4. The salary (official salary) may be increased by the decision of the Employer. An increase in salary (official salary) is formalized by order (instruction) of the head of the Organization and an additional agreement to the employment contract with the relevant Employee.

4. Additional payments

4.1. The following additional payments are established for the Organization's employees: – for overtime work; – for work on weekends and holidays; – for work on the night shift; – for performing the duties of a temporarily absent Employee; – for combining professions (positions).

4.2. In these Regulations, overtime is understood as work performed by the Employee at the initiative of the Employer outside the established working hours, daily work (shift), and in the case of cumulative accounting of working time - in excess of the normal number of working hours for the accounting period.

For overtime work, Employees are provided with additional payments: – for the first two hours of overtime work – in the amount of 150 percent of the hourly rate; – for subsequent hours of overtime work – in the amount of 200 percent of the hourly rate.

These additional payments are not made to Employees who have irregular working hours.

4.3. For work on weekends and holidays, additional payments are established for employees with time wages: - in the amount of 100 percent of the hourly rate - if work on a weekend or holiday was carried out within the monthly working time standard; - in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was carried out in excess of the monthly working hours.

4.4. In these Regulations, night work means work from 10 pm to 6 am.

For work on the night shift, employees paid on a time basis are provided with additional payments in the amount of 40 percent of the hourly rate.

4.5. For performing the duties of a temporarily absent Employee, an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of performance of duties of the temporarily absent Employee.

4.6. For combining professions (positions), an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of combining professions (positions).

4.7. Accrual and payment of additional payments listed in paragraphs 4.2–4.6 of these Regulations are made monthly in accordance with working time sheets.

4.8. The hourly rate is calculated by dividing the amount of wages accrued in the billing period by the number of working days in this period according to the calendar of a five-day working week and by 8 hours (the length of the working day).

4.9. The total amount of additional payments established for the Employee is not limited to the maximum amount.

4.10. At the request of the Employee, instead of the above additional payments, he may be provided with additional days of rest.

5. Allowances

5.1. The following types of salary bonuses are established for the Organization's employees: – for long work experience in the Organization; – for the intensity and intensity of work; – for using a foreign language in work; - for class.

5.2. For long work experience, the Employee is given an increase to his salary (official salary) in the amount of 10 percent of his salary (official salary).

In these Regulations, long-term work experience is considered to be work in the Organization lasting more than 10 years.

5.3. For the intensity and intensity of work, the Employee is given a bonus of up to 20 percent of his salary (official salary).

The specific amounts of allowances are established by order (instruction) of the head of the Organization.

5.4. For using a foreign language at work, the Employee is given a bonus in the amount of 15 percent of the salary (official salary).

The specified allowance is established for Employees whose job responsibilities include contacts with foreign partners or work with foreign literature.

5.5. Drivers of the Organization are given a premium for class in the amount of up to 10 percent of the official salary.

The specific amount of the bonus is established by order (instruction) of the head of the Organization.

6. Bonuses

6.1. Current and one-time (one-time) bonuses are established for employees of the Organization holding full-time positions.

6.2. Current bonuses are paid based on performance results for a month or other reporting period in accordance with the Regulations on Bonuses.

6.3. Calculation of current bonuses is carried out based on the salary accrued to the Employee for the reporting period (official salary), allowances and additional payments to it in accordance with these Regulations.

6.4. Bonuses are not awarded to Employees who have disciplinary sanctions for: – absenteeism (absence from the workplace without a valid reason for more than 4 hours in a row during the working day); – appearing at work in a state of alcoholic, toxic or other drug intoxication; – being late for the start of the working day without warning the immediate supervisor; – failure to comply with the instructions of the manager; – failure to perform or improper performance of the duties assigned to the Employee.

The Employer has the right to early remove a disciplinary sanction from the Employee on its own initiative, at the request of the Employee or at the request of his immediate supervisor.

The specified order is formalized by order of the head of the Organization.

6.5. 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 wage fund.

6.6. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization, depending on the performance results of each Employee.

6.7. The size of one-time (one-time) bonuses is not limited to the maximum amount.

7. Financial assistance

7.1. In these Regulations, material assistance means assistance (in monetary or material form) provided to the Organization’s Employees in connection with the occurrence of emergency circumstances.

7.2. The following circumstances are considered extraordinary: – death of husband, wife, son, daughter, father, mother, brother, sister; – causing significant damage to the Employee’s home due to fire, flood and other emergency situations; – injury or other harm to the Employee’s health.

The employer may recognize other circumstances as extraordinary.

7.3. Financial assistance is paid from the net profit of the Organization on the basis of an order (instruction) of the head of the Organization upon the personal application of the Employee.

7.4. Financial assistance is provided upon presentation by the Employee of documents confirming the occurrence of emergency circumstances.

8. Calculation and payment of wages

8.1. Wages are accrued to Employees in the amount and manner provided for by these Regulations.

8.2. The basis for calculating wages is: staffing table, employment contract, time sheet and orders approved by the head of the Organization.

8.3. Time sheets are filled out and signed by the heads of structural units. The HR manager approves the time sheet.

8.4. For employees who work part-time, wages are calculated for the time actually worked.

8.5. The determination of wages for the main and combined positions (types of work), as well as for positions held part-time, is carried out separately for each of the positions (types of work).

8.6. Wages are paid to Employees at the Organization's cash desk or transferred to the bank account specified by the Employee under the conditions stipulated by the employment contract.

8.7. Before payment of wages, each Employee is issued a payslip indicating the components of wages due to him for the relevant period, indicating the amount and grounds for deductions made, as well as the total amount of money to be paid.

8.8. Payment of wages for the current month is made twice a month: on the 20th of the billing month (for the first half of the month - an advance payment of 50% of the salary) and on the 5th of the month following the billing month (final payment for the month).

8.9. If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.

8.10. If the Employee fails to fulfill his official duties due to the fault of the Employer, payment is made for the actual time worked or work performed, but not lower than the Employee’s average salary.

In case of failure to fulfill official duties for reasons beyond the control of the parties to the employment contract, the Employee retains at least two-thirds of the salary (official salary).

In case of failure to fulfill official duties due to the fault of the Employee, payment of salary (official salary) is made in accordance with the amount of work performed.

8.11. Downtime caused by the Employer, if the Employee warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the Employee’s average salary.

Downtime due to reasons beyond the control of the parties to the employment contract, if the Employee has warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the salary (official salary).

Downtime caused by the Employee is not paid.

8.12. Deductions from the Employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, as well as at the request of the Employee.

8.13. Amounts of wages, compensation, and other payments not received within the prescribed period are subject to deposit.

8.14. Certificates regarding the amount of wages, accruals and deductions from them are issued only to the Employee personally.

8.15. Payment for vacation to Employees is made no later than three days before its start.

8.16. Upon termination of the employment contract, the final payment of wages due to the Employee is made on the last day of work. If the Employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the Employee submits a request for payment.

In the event of a dispute about the amount of amounts due to the Employee upon dismissal, within the period specified above, the Employee is paid the amount not disputed by the Employer.

8.17. In the event of the death of an Employee, wages not received by him are issued to members of his family or a person who was dependent on the deceased no later than a week from the date the Organization submits documents certifying the death of the Employee.

9.1. The Employee's salary is indexed in connection with rising consumer prices for goods and services.

9.2. At the end of each quarter, the Employer increases employee salaries in accordance with the consumer price growth index, determined based on Rosstat data.

9.3. Salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.

10. Responsibility of the Employer

10.1. For delays in payment of wages, the Employer is liable in accordance with the legislation of the Russian Federation.

10.2. In case of delay in payment of wages for a period of more than 15 days, the Employee has the right, by notifying the Employer in writing, to suspend work for the entire period until the delayed amount is paid. The specified suspension of work is considered forced absenteeism, while the Employee retains his position and salary (official salary).

Regulations on remuneration of employees - sample 2018-2019 can be found on our website. And from this article you will learn about who will need to draw up this document and in what form it is drawn up.

Is it possible not to draw up a wage regulation and can they be punished for this?

Regulations on remuneration — this is one of the employer’s internal documents. It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and rewards for employees in the organization.

This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.

Find out whether the employer is obliged to pay a bonus by following the link.

Given these advantages of the provision, taxpayers in most cases spare no time and effort in developing it.

You can do without such a document only in one case - if all the terms of remuneration are described in employment contracts with employees or in a collective agreement, or all employees of the company work under conditions that exclude any deviations from the usual (do not work overtime, at night and on holidays ). In this case, there is no need to draw up a separate provision.

The legislation of our country does not contain an unconditional requirement to develop and apply wage regulations for each employer. There are no requirements for the form, type and content of this document. Therefore, there will be no punishment for the arbitrary form of the provision or its absence as a separate document.

Regulations on remuneration and bonuses for employees: is it necessary to combine

Since there are no legal requirements on this issue, in different companies you can find a variety of options for drawing up internal documents related to the calculation and payment of wages to employees.

For example, the regulations on remuneration are drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulations on bonuses. It is possible to provide for other salary provisions: on wage indexing, summarized recording of working hours, etc.

Some employers are limited to approving only one document - a collective agreement, which stipulates all the necessary aspects of the salary policy.

The decision on whether to prescribe all the necessary salary nuances in one document or formalize each significant issue in separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single provision, it is necessary to spell out all the nuances in this document as scrupulously as possible.

Read about what bonuses and remunerations may be for employees in the article “What types of bonuses and employee benefits are there?” .

Main sections of the regulations on remuneration and bonuses for employees

The regulations on wages and bonuses for employees may include, for example, the following sections:

  • general terms and definitions;
  • description of the company's current remuneration system;
  • terms and forms of salary payment;
  • employer's liability for delayed wages;
  • duration of the provision;
  • “Additional payments” table;
  • “Compensation” table;
  • table "Allowances";
  • “Premiums” table;
  • table “Other employee benefits”.

The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the basic concepts and terms used in the provision is given, so that any employee, when reading it, would not have difficulty understanding the contents of the document. The same section indicates who this provision applies to (employees under an employment contract, part-time workers, etc.).

The second section is devoted to a description of the wage system (WRS) adopted by the employer (time-based, piece-rate, etc.). If different SOTs are provided for different categories of workers and employees, a description of all applicable systems is given.

The section intended to describe the terms and forms of salary payment indicates the dates for the payment to employees of their earned remuneration (advance payment and final payment). You cannot limit yourself to a one-time payment of salary income.

However, paying wages more than 2 times a month will not violate any norms. Read more about this in the material “Salaries can be paid more than twice a month” .

The same section reveals the form of remuneration: in cash through a cash register or by transfer to employees’ bank cards, as well as the percentage of possible payment of part of salary income in kind.

A separate paragraph reflects information related to the employer’s responsibility for delayed wages.

IMPORTANT! The employer's financial liability for delayed wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which sets the minimum interest rate (not lower than 1/150 of the refinancing rate of the Central Bank of the Russian Federation from amounts not paid on time for each day of delay).

The regulations may establish an increased amount of compensation.

The main text part of the provision ends with a final section, which indicates the period of its validity and other necessary conditions.

Tabular part of the position

In the structure of the position from the example considered, all additional payments, compensations and bonuses are placed in separate tabular sections. This is not necessary - the text form of presentation can also be used. In this case, this method of structuring information was used for the purpose of clarity and ease of perception.

Read about what payments form the remuneration system in the article "St. 135 Labor Code of the Russian Federation: questions and answers" .

The “Additional payments” table contains a list of those salary supplements that are applied by the employer. For example, these could be additional payments related to overtime work, for night work or the employee’s work on a holiday, and other additional payments.

For each type of additional payment, the corresponding interest rates are indicated in the table. For example, for night work the surcharge is 40% of the hourly rate (for hourly workers). The necessary explanatory data is indicated in a separate column of the table (it may be called “Note”). For example, for additional payment for night work, this column shows the period considered night: from 22:00 to 6:00.

The structure of the “Compensation” table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented with the corresponding amount or calculation algorithm.

The “Additions” table is present in the regulations only if this type of monetary supplement to the employer’s salary exists. An example is the bonus for length of service. In this case, it is necessary to explain in detail for what period what amount of the premium is due. For example, for work experience from 4 to 7 years, the salary increase will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.

The remaining tables are filled in the same way.

You can see a sample of the regulations on wages and bonuses for employees - 2018 on our website.

Is it necessary to review the wage regulations every year?

The wage regulations can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity period of such a document.

The need for an annual review of the regulations may arise in cases where the employer is developing new types of activities involving workers of various professions, for which a revision or addition of existing SOT and incentive payments is necessary, or working conditions are changing.

The employer and employees are interested in keeping their internal local acts up to date and must promptly initiate their revision, including the provisions under consideration.

We'll tell you what to indicate in the order approving the wage regulations.

What nuances are provided for in the provision for piecework wages?

Piece wages are one of the forms of remuneration in which the amount earned depends on the number of units of product produced by the employee or the amount of work performed. This takes into account the quality of the work performed, the complexity of execution and working conditions.

There are several types of piecework wages:

  • simple;
  • piecework-bonus;
  • chord.

It is based on piece rates, and other salary supplements (for example, a bonus for absence of defects) are set as a fixed amount or as a percentage of the amount earned.

Depending on the types of piecework wages used, the regulations provide for the specifics of calculating and paying wages, taking into account all the nuances of a given SOT for a particular employer.

Read more about the piece-bonus payment system in the material “The piecework-bonus wage system is...” .

Results

Regulations on wages are necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend to the tax authorities the validity of reducing the tax base for income tax or the simplified tax system for various salary payments. And employees will be confident that they will not be deceived when calculating their salaries and they will be able to receive legal bonuses and compensation (including through legal proceedings).

This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The provision may be revised as necessary or remain in effect indefinitely.

Types of remuneration systems

The following remuneration systems exist:

  • time-based;
  • piecework;
  • commission;
  • floating salary system;
  • chord.

The organization determines independently what indicators to calculate employee salaries under these remuneration systems. There are no restrictions in this regard in the legislation.

Application of wage systems

An organization can simultaneously use several wage systems. For example, for some employees - piecework, and for others - time-based. There is no prohibition on the establishment of several remuneration systems in the Labor Code of the Russian Federation.

Documenting

The remuneration system chosen by the organization’s management must be recorded in a collective (labor) agreement or other local act (). For example, the wage system can be fixed in Regulations on wages, and the employment contract specifies a specific salary amount (tariff rate or salary).

The condition on remuneration is mandatory for the employment contract (). However, it is not always possible to describe in the text of the employment contract all types of payments, their amounts, and the payment procedure. The employer has the right to adopt local regulations () and describe in them details regarding the procedure for assigning a particular payment.

Different elements of the remuneration system can be established in separate internal documents (regulations on bonuses, collective agreements, orders, regulations), but it is more convenient to describe all labor and social guarantees for employees in a single provision.

DOWNLOAD sample payment clause

The regulation on remuneration is an internal regulatory act of the company, which determines the size, grounds, procedure and conditions for assigning payments for labor, taking into account state guarantees to employees and its own financial capabilities.

Download Regulations on remuneration.doc

Regardless of the actual state of affairs in the company, the employer is obliged to fulfill the obligations stipulated by the regulations on remuneration.

Coordination of wage regulations with the trade union

If the organization has a trade union, when approving the remuneration system, its opinion must be taken into account (Part 4 of Article 135 of the Labor Code of the Russian Federation).

Download the Regulations on remuneration taking into account the opinion of the trade union.doc


COMPOSITION and structure of the wage regulations

The legislation does not establish special requirements for the content of the wage regulations. In practice, each company, based on labor legislation and depending on industry characteristics, financial condition, and business scale, independently decides what obligations to employees to fix in a local regulatory act, without violating the norm of Part 4.

If necessary, the provision on remuneration of employees of the organization can be supplemented with other sections and obligations. But in modern conditions, what is more relevant is not an increase, but a reduction in the employer’s obligations to pay wages and provide social guarantees to employees.


REGULATIONS ON WAGES

SAMPLE REGULATIONS ON WAGES OF EMPLOYEES OF FEDERAL STATE INSTITUTIONS SUBJECT TO ROSSELKHOZNADZOR

I. General provisions

This Approximate Regulation on the remuneration of employees of federal state institutions subordinate to Rosselkhoznadzor (hereinafter referred to as employees) (hereinafter referred to as the Approximate Regulation) was developed in accordance with Decree of the Government of the Russian Federation dated 05.08.2008 N 583 “On the introduction of new wage systems for employees of federal budget institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive authorities, in which the law provides for military and equivalent service, whose remuneration is currently carried out on the basis of the Unified tariff schedule for remuneration of employees of federal government institutions" ( Collection of Legislation of the Russian Federation, 2008, N 33, Art. 3852), Federal Law of June 24, 2008 N 91-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage” (Collection of Legislation of the Russian Federation, 2008, N 26, art. 3010), establishing the minimum wage from January 1, 2009 in the amount of 4,330 rubles per month, and other regulatory legal acts of the Russian Federation in the field of wages.

Sample provisions include:

  • recommended minimum salaries (official salaries) for professional qualification groups (hereinafter - PKG);
  • name, terms of implementation and amounts of compensation payments in accordance with the List of types of compensation payments in federal budgetary institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 29, 2007 N 822 “On approval of the List of types of compensation payments in federal budgetary institutions” institutions and explanations on the procedure for establishing compensation payments in federal budgetary institutions" (registered by the Ministry of Justice of Russia on 02/04/2008, N 11081), as well as the recommended amounts of increasing coefficients for salaries and other incentive payments in accordance with the List of types of incentive payments in federal budget institutions approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 29, 2007 N 818 “On approval of the List of types of incentive payments in federal budgetary institutions and clarification on the procedure for establishing incentive payments in federal budgetary institutions” (registered by the Ministry of Justice of Russia on 01.02. 2008, N 11080), at the expense of all sources of financing, and the criteria for their establishment;
  • terms of remuneration for heads of institutions.

Determination of wages for the main position, as well as for positions held part-time, is carried out separately for each position.

Remuneration for employees employed part-time, as well as part-time, is made on the basis of salary (official salary) and compensation payments provided for by the regulatory legal acts of the Russian Federation, as well as this Model Regulation, in proportion to the time worked, depending on the volume performed work or on other conditions specified in the employment contract.

Employees who, with their consent, are given a day with a split shift into parts (with a break in work of more than two hours) are paid additionally for the time worked on these days based on the salary (official salary) for the position held. Intra-shift break time is not included in working hours.

An employee's salary is not limited by any limits.

The wages of employees (excluding bonuses and other incentive payments), established in accordance with the new remuneration systems, cannot be less than the wages (excluding bonuses and other incentive payments) paid on the basis of the Unified tariff schedule for remuneration of federal government employees institutions, provided that the scope of the employees’ job responsibilities is maintained and they perform work with the same qualifications.

II. The procedure and conditions for remuneration of employees of federal state institutions subordinate to Rosselkhoznadzor

2.1. Recommended minimum salaries for employees of federal government institutions subordinate to Rosselkhoznadzor (hereinafter referred to as institutions) are established on the basis of classifying the employee positions they occupy as PKG, approved by orders of the Ministry of Health and Social Development of Russia (appendix to this Model Regulation):

It is recommended that the salaries of deputy heads of structural divisions be set at 5 - 10 percent lower than the salaries of the corresponding managers.

2.2. An approximate regulation on the remuneration of employees of an institution may provide for the establishment of increasing coefficients for employees’ salaries:

  • increasing coefficient to the salary for the position held;
  • increasing coefficient to salary for length of service;
  • increasing coefficient to the salary of the institution (structural division of the institution).

The decision to introduce appropriate increasing coefficients is made by the institution, taking into account the provision of these payments with financial resources. The amount of payments based on the increasing coefficient to the salary is determined by multiplying the employee’s salary by the increasing coefficient. Payments based on an increasing coefficient to the salary are stimulating in nature.

Salary increases are established for a specified period of time during the relevant calendar year and may be revised during the calendar year.

Increasing coefficients for salaries are established for a certain period of time during the corresponding calendar year. Recommended sizes and other conditions for applying increasing factors to salaries are given in paragraphs 2.3 - 2.6 of this chapter of the Approximate Regulations.

2.3. An increasing coefficient to the salary for the position held is established for all employees depending on the classification of the position to the qualification level within a specific PKG. Recommended sizes of this increasing factor for all PCGs:

The application of an increasing coefficient to the salary for the position held does not create a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.4. A personal increasing coefficient for salary can be set for an employee taking into account the level of his professional training, complexity, importance of the work performed, the degree of independence and responsibility in performing assigned tasks and other factors. The decision to establish a personal increasing coefficient for the salary and its size is made by the head of the institution personally in relation to a specific employee.

The application of a personal increasing coefficient to the salary does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.5. An increase in salary for length of service is established for all employees depending on the total number of years worked in the institution. Recommended rates of increase in salary for length of service:

  • with length of service from 1 to 3 years - up to 0.05;
  • with length of service from 3 to 5 years - up to 0.1;
  • for years of service over 5 years - up to 0.15.

The application of a personal increasing coefficient to salary for length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.6. An increasing coefficient for the salary of the institution (structural unit) is established for all employees.

The increasing coefficient to the salary of the institution (structural unit) does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.

2.7. Taking into account working conditions, workers are provided with compensation payments provided for in Chapter VI of these Model Regulations.

2.8. Employees are paid incentive bonuses and bonuses provided for in Chapter VII of these Model Regulations.

IV. The procedure and conditions for remuneration of workers carrying out professional activities in the professions of workers

4.2. An approximate regulation on the remuneration of employees of an institution may provide for the establishment of increasing coefficients for workers’ salaries:

  • personal increasing coefficient to salary;
  • increasing coefficient to salary for length of service.

The decision to introduce appropriate increasing coefficients is made by the institution, taking into account the provision of these payments with financial resources. The amount of payments based on the increasing coefficient to the salary is determined by multiplying the worker’s salary by the increasing coefficient. Payments based on an increasing coefficient to the salary are stimulating in nature.