Rostrud published on its official website "Report with guidance on compliance with mandatory requirements, providing an explanation of what behavior is lawful, as well as an explanation of the new requirements of regulatory legal acts for the 3rd quarter of 2017."
The document should help employers navigate the legislative innovations and prevent violations of the requirements of the Labor Code of the Russian Federation and by-laws.
- wages, including compensation payments included in the salary, and payments that are not included in it;
- types of non-monetary form of payment of wages, in which it is prohibited to pay part of wages;
- wages in conditions that deviate from normal, and in special conditions (in particular, work with harmful or dangerous working conditions, work in the Far North and equivalent areas, work at night, overtime work, etc.) ;
- possible cases of wage reduction (failure to comply with labor standards, downtime, manufacturing of products that turned out to be defective);
- grounds and procedure for deductions from wages, types of payments from which it is prohibited to deduct (including amounts of money in compensation for harm, etc.);
- the procedure for calculating the average wage for vacation pay and payment of compensation for unused vacation.
Also, answers are given with legal justification on the following questions:
- payment for work on a day off;
— establishment of an allowance for combination, execution of an order for an allowance for combination;
- inclusion of the district coefficient in the composition of the salary;
- average earnings upon dismissal due to staff reduction.
COMPLIANCE GUIDANCE REPORT THAT CLARIFIES WHAT IS GOOD BEHAVIOR AND CLARIFICATIONS OF NEW REGULATIONS FROM Q3 2017
SALARY
Important! The salary of an employee consists of the following elements:
1) salary (official salary); tariff rate;
2) compensation payments (surcharges and allowances of a compensatory nature);
3) incentive payments.
Salary (salary)- a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments.
Tariff rate- a fixed amount of remuneration of an employee for fulfilling a labor norm of a certain complexity (qualification) per unit of time without taking into account compensatory, incentive and social payments.
Important! The salary is established in the employment contract in accordance with the current employer's remuneration system (piecework, time-based, mixed) and is not limited to a maximum amount.
Compensation payments included in salary:
For work in special climatic conditions
for work in territories subjected to radioactive contamination;
for the use by the employee of his tool, mechanism;
for work with harmful or dangerous working conditions;
for work with information constituting a state secret;
for work in conditions that deviate from normal (when performing work of various qualifications, combining professions (positions), overtime work, night work, etc.);
other payments provided by the system of remuneration.
The list of types of payments of a compensatory nature in federal budgetary, autonomous, state institutions approved. Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 N 822.
Payments that are not part of wages, in particular, include payments specified in Art. 165 of the Labor Code of the Russian Federation, which are produced:
When sent on business trips;
when moving to work in another area;
in the performance of state or public duties;
when combining work with education;
in case of forced termination of work through no fault of the employee;
when granting annual paid leave;
in some cases, termination of the employment contract;
due to the delay due to the fault of the employer in issuing a work book upon dismissal of an employee.
Incentive payments:
Additional payments and allowances of a stimulating nature (for length of service, for an academic degree, etc.);
bonuses (for the performance of specific work, based on the results of the reporting period, etc.);
other incentive payments provided for by the wage system (for quitting smoking, for saving consumable materials, etc.).
Important! The terms of remuneration established by a collective agreement, an employment contract or local regulations cannot be worsened in comparison with those established by labor legislation.
The salary of an employee who has fully worked out the norm of hours and fulfilled the norms of labor cannot be less than the minimum wage.
Important! The minimum wage (SMIC) is set at the federal level. At the regional level - in the subject of the Russian Federation, the minimum wage is established.
Unlike other payments, the regional coefficient and the percentage allowance for work experience in the regions of the Far North and equivalent areas are not included in the minimum wage.
The minimum wage is established by federal law and cannot be lower than the subsistence minimum for the able-bodied population. The procedure and terms for a phased increase in the minimum wage to the subsistence minimum for the able-bodied population are established by federal law.
With regard to employees of a separate structural unit, the norm on the minimum wage established in the territory of the subject of the federation where this structural unit is located applies.
Important! The employer is obliged to index wages in connection with the growth of consumer prices for goods and services (Article 134 of the Labor Code of the Russian Federation).
At the legislative level, the procedure for such indexation is not defined. This does not release the employer from the obligation to index. The procedure for indexation of wages is determined in the collective agreement, agreement, local regulatory act.
If based on the results of the calendar year during which Rosstat recorded an increase in consumer prices, wage indexation was not carried out, the employer is subject to liability established by law, regardless of whether he adopted the corresponding local act or not. At the same time, supervisory or judicial authorities are obliged to force him to eliminate the violation of labor legislation, both in terms of indexation and in terms of adopting a local act, if there is none.
Important! When paying wages, the employee must receive a payslip in writing, which must contain information:
1) on the components of wages due to him for the relevant period
2) on the amounts of other amounts accrued to the employee
Important! Other amounts include, among other things, monetary compensation for violation by the employer of the deadline for paying wages, vacation pay, payments upon dismissal or other payments.
3) on the amount and grounds for the deductions made
Important! The amount of deductions cannot exceed 20 percent for each payment of wages, and in cases established by federal law - 50 percent (Article 138 of the Labor Code of the Russian Federation), and in exceptional cases - 70 percent.
Exceptional cases include retention
When serving corrective labor;
in the recovery of alimony for minor children;
in case of compensation for harm caused by an employee to the health of another person;
in case of compensation for harm to persons who have suffered damage in connection with the death of the breadwinner;
in compensation for damage caused by a crime.
4) on the total amount of money to be paid.
Important! The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees.
Wages are paid to the employee at the place of work.
Important! Upon a written application of the employee, the salary is transferred to the account indicated by the employee in the bank (credit institution) on the terms determined by the collective agreement or the employment contract.
Part of the salary, but not more than 20 percent of the accrued monthly salary, may be paid in non-monetary form.
Important! In the following types of non-monetary form, it is prohibited to pay part of wages:
Bonds
coupons
debentures
receipts
alcohol
narcotic substances
toxic substances
harmful substances
other toxic substances
weapon
ammunition
other items in respect of which a ban or restriction on their free circulation is established.
Important! The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.
Important! Wages must be paid at least every half month. In practice, this means that the gap between payments does not exceed 15 days.
Important! Specific dates for the payment of wages are established by the internal labor regulations, the collective agreement, the labor contract.
For violation of the terms of payment of wages, the employer is liable in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. Also (depending on the scale of the deed), he should be held administratively or criminally liable.
As a general rule, upon dismissal, all amounts due to the employee (including wages for the period worked) must be paid no later than on the last day of work (part 1 of article 140 of the Labor Code of the Russian Federation). Otherwise, it may be provided only by agreement of the parties, in accordance with which the parties terminated the employment relationship. In this case, the agreement, which includes a condition on the timing and amount of the corresponding payment, must be drawn up in writing in 2 copies.
Important! If the day of payment of wages coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.
PAYMENT UNDER NORMAL CONDITIONS
Remuneration for work in special conditions and other cases of performance of work in conditions deviating from normal is made at an increased rate (due to the payment of appropriate compensations).
Special working conditions include:
1) work with harmful or dangerous working conditions;
2) work in the regions of the Far North and equivalent areas.
Important! In the following cases, wages are paid taking into account compensation for work in conditions that deviate from normal:
1) work at night;
2) performance of works of various qualifications;
3) when combining a profession (positions);
4) overtime work;
5) work on weekends and non-working holidays;
6) when developing new industries (products).
1. Work with harmful or dangerous working conditions
The wages of employees working with harmful or dangerous working conditions are set at a higher rate than normal working conditions.
Important! The minimum wage increase for work in harmful or dangerous conditions is 4% of the tariff rate (salary) established for various types of work with normal working conditions.
Specific amounts of increased wages for work in harmful conditions are established by the employer, taking into account the opinion of the representative body of employees.
Important! If the employer does not have a representative body of employees, specific amounts of increased wages are established by an employment contract with an employee.
The specific amount of wage increases for workers with harmful or dangerous working conditions may be determined in the collective agreement (if any).
2. Work at night
The employer is obliged to pay for work at night in an increased amount (compared to work in normal conditions). Night time is the period from 22:00 to 06:00.
Important! The minimum amount of increased wages for night work is set by the Government of the Russian Federation for all wage systems and is 20% of the hourly wage rate for each hour of night work (or 20% of the salary calculated per hour of night work). The employer is obliged to pay for night work at least at the specified rates.
The surcharge is charged only on the hourly tariff rate or salary calculated per hour of work (without taking into account other surcharges and / or allowances received by the employee).
The specific amount of increased pay for night work is established by the employment contract with the employee.
Important! If the organization has a representative body of workers, the specific amount of the increase in wages for work at night can be established by a local act adopted taking into account the opinion of the representative body of workers.
In addition, the amount of increased wages for night work may be provided for in the collective labor agreement (if any).
3. Work in special climatic conditions
1. Work in the regions of the Far North and areas equated to them
Important! For work in special climatic conditions, remuneration is made using regional coefficients and percentage bonuses to wages.
The sizes of regional coefficients and percentage allowances are established by the Government of the Russian Federation, normative acts of the former USSR.
State authorities of the constituent entities of the Russian Federation and local self-government bodies have the right to establish higher sizes of regional coefficients than those established by the Government of the Russian Federation or the regulations of the former USSR.
Important! The procedure and conditions for calculating the interest surcharge:
an increase in the allowance for every six months of work, then for each year of work - by 10 percent (up to reaching 80-100 percent of wages - depending on the region of the Far North, up to reaching 50 percent of wages - for areas equated to the RKS).
Important! The procedure and conditions for calculating the youth percentage allowance (for employees under the age of 30):
The presence of work experience in the regions of the Far North or areas equated to them for a duration of at least six months. When calculating the length of service, it is summed up regardless of the timing of the break in work and the grounds for terminating the employment relationship;
residence in the regions of the Far North or areas equated to them - at least 1 year;
increase in the allowance for every six months of work, then for each year of work (for CSWs), for every six months of work (for MCS) (up to 80 percent of salary - CSW, 50 percent of salary - MCS).
2. Work in waterless, alpine and desert areas
Important! For work in waterless, high-mountainous and desert areas, remuneration is made using the appropriate coefficients for wages.
The procedure and conditions for applying the coefficient are established by regulatory legal acts of the federal level.
4. Performance of works of various qualifications
Qualification is the degree of professional training and readiness of an employee to perform a labor function in a particular specialty.
Important! When paying for work of various qualifications, the employer must comply with the following procedure:
1) with time wages - the work of an employee is paid for work with a higher qualification;
2) in the case of piecework wages - the work of the employee is paid at the rates of the work performed by him.
Important! When an employee is entrusted (due to the nature of production) with a piecework wage to perform work rated below the category assigned to the employee, the employer is obliged to pay the employee the difference between the categories.
5. Combination of professions (positions)
The combination of professions (positions) is carried out within the framework of one employment contract. This is its difference from internal combination. The combination of professions (positions) is carried out without exemption from the main job. This is its difference from a temporary transfer to another job.
Important! This type of increased payment includes the following types of additional work performed by an employee during the working day without being released from his main job:
Combination of professions (positions);
expansion of service areas;
increase in the scope of work;
performance of the duties (or part thereof) of a temporarily absent employee who retains his/her place of work.
Important! The amount of additional payment for the performance of the specified work is determined by agreement of the parties to the employment contract, taking into account the content and volume of additional work. The maximum amount of additional payment is not limited by law.
6. Overtime
Overtime work is work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of summarized accounting of working time - in excess of the normal number of working hours for the accounting period.
Overtime work is paid at a higher rate. Specific amounts of increased pay may be established in a collective agreement, local regulation or employment contract.
Increased pay for work outside the normal working hours on public holidays cannot be paid twice (first as for overtime work, and then as for work on a holiday).
Important! The minimum amount of increased pay for work in excess of the normal working hours:
1. Employees receiving a monthly salary
The first two hours - in the amount of an hour and a half rate (part of the salary for a day or hour of work) in excess of the salary;
subsequent hours - in the amount of a double hourly rate (part of the salary for a day or hour of work) in excess of the salary.
2. Employees whose work is paid at daily or hourly wage rates,
In the amount of one and a half daily or hourly rate for the first two hours and double daily or hourly rate for the following hours;
3. Pieceworkers
The first two hours are paid at least one and a half piece rates, the subsequent hours at least double piece rates.
Important! At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.
7. Work on weekends and non-working holidays
Remuneration of at least double the amount is made in the following cases:
The employee worked on) the day off (days) established for him by the Rules of the VTR,
If, according to the VTR Rules, Saturday and (or) Sunday are not days off for an employee, and days off are provided to him on other days of the week, then Saturday and Sunday are ordinary working days for him and are paid in a single amount.
The employee worked on one (several) non-working holidays established by Art. 112 of the Labor Code of the Russian Federation.
Important! The minimum amount of increased wages for work on a weekend or holiday:
With piecework wages - at double piecework rates;
when paying for work at daily and hourly tariff rates - at a double daily or hourly tariff rate;
employees who receive a salary (official salary) - depending on the norm of working hours worked in the month.
Important! Employees receiving a salary (official salary) work on holidays and weekends is performed in the following order:
If work on a day off was carried out within the monthly norm of working time - in the amount of a single daily or hourly tariff rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary);
if work on a day off was carried out in excess of the monthly norm of working time - in the amount of a double daily or hourly tariff rate (part of the salary (official salary) for a day or hour of work) in excess of the salary (official salary).
Important! Specific amounts of increased wages for work on a day off or a holiday may be established by a collective agreement, a local act (adopted taking into account the opinion of the representative body of workers), an employment contract.
At the request of the employee, instead of increased pay, work on a day off can be compensated for by providing another day of rest. In this case, payment for work on a day off is made in a single amount, and the other day of rest provided is not paid.
Important! Payment for work on weekends and holidays of creative workers specified in the list of positions, approved. Decree of the Government of the Russian Federation of April 28, 2007 No. 252, is determined by a collective agreement, a local act, an employment contract.
8. Development of new industries (products)
During the period of development of new industries (products), the employee may retain the previous salary.
Important! The possibility of maintaining the previous wages is provided for in the collective agreement (if any), the employment contract.
The term "former salary" should be understood as the average earnings of an employee, calculated according to the rules of Art. 139 of the Labor Code of the Russian Federation.
POSSIBLE WAGE REDUCTION
Changing the terms of an employment contract, including in terms of reducing wages, is allowed only by agreement of the parties to the employment contract. However, in some cases, monthly wages may be paid in a smaller amount than established in the employment contract without obtaining the consent of the employee.
Important! In the following cases, an employee's salary may be reduced:
Failure to comply with labor standards (Article 155 of the Labor Code of the Russian Federation),
Failure to comply with labor standards should be understood as the performance of a smaller amount of work, failure to fulfill the established task, failure to achieve the established quantitative result, etc.
Failure to fulfill labor (official) duties (Article 155 of the Labor Code of the Russian Federation),
Duties must be fixed in the employment contract, job description or in the local regulations of the employer, and the employee must be familiarized with them against receipt (Article 21, part 3 of Article 68 of the Labor Code of the Russian Federation).
Simple (Article 157 of the Labor Code of the Russian Federation),
manufacturing of products that turned out to be defective (Article 156 of the Labor Code of the Russian Federation).
1. Remuneration for non-fulfillment of labor standards or non-fulfillment of labor duties
Important! The amount of remuneration in case of non-fulfillment of labor standards (if labor is standardized) or non-fulfillment of labor (official) duties (if labor is not standardized) depends on the reason for non-fulfillment of the labor norm or non-fulfillment of labor (official) duties:
Causes due to the fault of the employee;
The fault of an employee can be expressed in violation of technical or technological standards, violation of internal labor regulations, refusal to perform work without good reason, etc.
Reasons due to the fault of the employer;
The fault of the employer may lie in the failure to provide work stipulated by the employment contract, in the failure to provide normal conditions for the employee to comply with labor standards, etc.
Causes beyond the control of the employee or the employer.
Reasons beyond the control of the employee and the employer can be expressed in circumstances of an emergency, unforeseen nature (natural disaster, quarantine, etc.).
Important! The presence of guilt (or lack thereof) must be established and documented.
If the employee is at fault, the normalized part is paid in accordance with the volume of work performed.
If the employer is at fault, remuneration is made in the amount not lower than the average wage of the employee, calculated in proportion to the time actually worked.
For reasons beyond the control of either the employee or the employer, remuneration is made in the amount of at least two-thirds of the tariff rate, official salary, calculated in proportion to the time actually worked.
2. Payment for labor in the manufacture of products that turned out to be defective
Under the marriage in the manufacture of products should be understood as a decrease in the quality of products as a result of deviations in the process of its manufacture from the established technical specifications and state standards, sanitary norms and rules, building codes and regulations, as well as other documents that establish mandatory requirements for the quality of goods, works, services.
Important! The amount of remuneration for the manufacture of products that turned out to be defective also depends on the presence or absence of the employee's fault in this.
If there is no fault of the employee in the production of a defect, payment for defective products is made on an equal basis with good products. The reason and percentage of rejects, as well as the degree of product suitability, do not matter.
Important! The absence of the employee's fault may consist in the presence of a marriage of raw materials (materials) from which the products are made, documented.
Partial defects due to the fault of the employee are paid at reduced rates depending on the suitability of the product.
Important! Full marriage due to the fault of the employee is not paid.
The work of an employee who has allowed a marriage, performed by him to correct products defective through his fault, is not subject to payment.
3. Payment for downtime
Important! When idle, the employee does not have the necessary amount of work. In case of non-fulfillment of labor standards, work is provided, but the conditions necessary for its implementation are not provided.
Important! Payment for downtime depends on whose fault it occurred:
employer,
worker,
in the absence of the fault of the employee and the employer.
Important! Downtime due to the fault of the employer is a temporary suspension of work due to technological, economic, technical or organizational reasons.
Downtime due to the fault of the employer is paid in the amount of at least two-thirds of the average wage of the employee. Payment is made on the basis of the average wage - hourly (with a downtime of less than one working day) and average daily (with downtime for the whole working day or more).
One of the cases of downtime due to the fault of the employer is the period during which the employee refused to perform work that directly threatened his life and health (see Article 379 of the Labor Code of the Russian Federation).
Important! A collective agreement, a local act may provide for an increased amount of payment for downtime due to the fault of the employer.
Downtime for reasons beyond the control of either the employee or the employer is paid in the amount of at least two-thirds of the tariff rate, salary, calculated in proportion to the downtime.
Important! A collective agreement or local act may provide for an increased amount of payment for downtime for reasons beyond the control of the employee and employer.
Reasons beyond the control of the employee and the employer may be equipment failure or other circumstances that make it impossible for the employee to perform work. An employee who did not participate in the strike, but in connection with it was not able to perform his work, is paid as if he was idle through no fault of the employee. However, the fault of the employer in this case is also absent.
Important! The employee is obliged to inform his immediate supervisor or other representative of the employer about the start of downtime caused by the specified reasons.
Important! Downtime due to the fault of the employee is not paid.
The fault of the employee in the occurrence of downtime can be expressed in his failure to notify the employer about the circumstances that could lead to downtime, if these circumstances were known to the employee and he could evaluate them.
4. Features of downtime for creative workers
Important! Non-participation of creative workers in the creation and (or) performance (exhibition) of works is not idle time.
The time of non-participation of creative workers in the creation and (or) performance (exhibition) of works is not idle time and can be paid if it is provided for in the collective agreement, local regulatory act, labor contract.
The amount and procedure for paying creative workers for the time of non-participation in the creative process is established by a collective agreement, a local normative act, an employment contract.
Important! Deductions from wages can only be made on the grounds established by the Labor Code of the Russian Federation or other federal laws:
Repayment of debts to the employer (Article 137 of the Labor Code of the Russian Federation);
compensation for damage caused to the employer by the guilty actions of the employee (Chapter 39 of the Labor Code of the Russian Federation);
execution of a court decision (according to executive documents) (Article 138 of the Labor Code of the Russian Federation);
as a result of the fulfillment by the employer of the duties of a tax agent for the calculation of personal income tax;
execution of the will of the employee to withhold (if such a possibility is provided for by federal law) (part 3 of article 28 of the Federal Law of 12.01.1996 No. 10-FZ).
Important! As a general rule, the amount of all deductions for each payment of wages cannot exceed 20 percent of the amount of earnings. The amount of deductions under several writ of execution should not exceed 50 percent of the employee's salary (part 2 of article 138 of the Labor Code of the Russian Federation).
As an exception, for some types of deductions, the maximum amount of deductions may be increased.
1. Deductions to pay off debts to the employer
Important! Repayment of debt to the employer is made on one of the following grounds:
To compensate for the unworked advance payment issued to the employee on account of wages;
to pay off the unspent and not returned in a timely manner advance payment issued in connection with a business trip;
to pay off an unspent and not returned in a timely manner advance payment issued in connection with the transfer to another job in another locality;
to pay off unspent and not returned in a timely manner in other cases;
to return the amounts overpaid to the employee due to counting errors (repeated payment of wages for one working period, advance payment for one business trip, etc. is not recognized as a counting error);
to return the amounts overpaid to the employee in the event that the body for considering individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part three of Article 155 of the Labor Code of the Russian Federation);
for the return of amounts overpaid to the employee in the event that the body for considering individual labor disputes recognizes the guilt of the employee during downtime (part three of Article 157 of the Labor Code of the Russian Federation);
upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days.
Important! The employer is not entitled to deduct for unworked vacation days in the following cases:
If the employee quits due to refusal to transfer to another job, which is necessary for him in accordance with a medical report, or if the employer does not have an appropriate job (paragraph 8 of the first part of Article 77 of the Labor Code of the Russian Federation);
if the employee leaves in connection with the liquidation of the organization or the termination of the activity of an individual entrepreneur (clause 1 of the first part of article 81 of the Labor Code of the Russian Federation);
if an employee leaves due to a reduction in the number or staff of employees of an organization, an individual entrepreneur (clause 2 of part one of article 81 of the Labor Code of the Russian Federation);
if the employee leaves due to a change in the owner of the property of the organization (in relation to the head of the organization, his deputies and the chief accountant) (clause 4 of the first part of Article 81 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the conscription of the employee for military service or sending him to an alternative civilian service that replaces it (clause 1, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the reinstatement of an employee who previously performed this work, by decision of the state labor inspectorate or court (clause 2, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the recognition of the employee as completely incapable of work (clause 5, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed due to death (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee leaves due to the death of the employer - an individual (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed in connection with the recognition by the court of the employee as dead or missing (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee leaves due to the recognition of the employer - an individual as dead or missing (clause 6, part 1, article 83 of the Labor Code of the Russian Federation);
if the employee is dismissed due to the onset of emergency circumstances that prevent the continuation of labor relations (military operations, catastrophe, natural disaster, major accident, epidemic and other emergency circumstances), if this circumstance is recognized by a decision of the Government of the Russian Federation or a public authority of the corresponding subject of the Russian Federation ( clause 7, part 1, article 83 of the Labor Code of the Russian Federation).
Important! The employer is obliged to follow the procedure for withholding amounts to pay off debts to him (except for withholding amounts for unworked vacation days upon dismissal of an employee):
The decision to withhold the employer must take no later than one month from the date of expiration of the period established for the return of the advance, repayment of debt or incorrectly calculated payments
the employee does not dispute the grounds and amounts of deduction.
Important! If the employee disagrees with the basis or amount of deduction, the employer is not entitled to make it.
The deduction is made only from wages, i.e. remuneration for work, incentive and compensation payments (including upon dismissal). Other amounts overpaid to the employee may be recovered through the court.
2. Deductions for compensation for damage caused to the employer through the fault of the employee
The employee is obliged to compensate the employer for the direct actual damage caused to him. The employer cannot recover lost income (lost profit) from the employee.
Important! For the damage caused, the employee is liable within the limits of his average monthly earnings, unless otherwise provided by the Labor Code of the Russian Federation or other federal laws.
Important! In the cases established by Art. 243 of the Labor Code of the Russian Federation, an employee can be held fully liable, that is, to compensate for the direct actual damage caused to the employer in full.
3. Execution of a court decision on executive documents
The employer is obliged, and the employee is not entitled to prevent the employer from withholding from wages the amounts indicated in the executive documents issued on the basis of a court decision (verdict).
The amount of deductions from wages is calculated from the amount remaining after deducting taxes. In this case, deduction and deduction are summed up. Their amount should not exceed 20 (50, 70) percent of earnings.
Important! As an exception to the general rule, deductions can be up to 70 percent of earnings if:
Serving by an employee of correctional labor,
serving correctional labor by an employee
recovery of maintenance for minor children,
compensation for harm caused to the health of another person,
compensation for harm to persons who have suffered damage in connection with the death of the breadwinner,
compensation for the damage caused by the crime.
Important! The employer is prohibited from deducting from the following payments due to the employee (part 4 of article 138 of the Labor Code of the Russian Federation, paragraph 8 of part 1 of article 101 of the Federal Law “On Enforcement Proceedings):
Amounts of money for damages
payments in connection with a business trip, with transfer, admission or assignment to work in another locality;
payments in connection with the wear and tear of a tool belonging to an employee;
amounts of money paid by the organization in connection with the birth of a child;
amounts of money paid by the organization in connection with the registration of marriage;
sums of money paid by the organization in connection with the death of relatives.
4. Deductions from wages to fulfill the duty of a tax agent
The tax agent (employer) is obliged to withhold the accrued amount of tax directly from the income of the taxpayer (employee) when they are actually paid.
Important! The tax amount should not exceed 50 percent of the payment amount.
The total amount of tax withholding must not exceed 20 percent of wages.
5. Deductions from wages at the will of the employee
Important! The employee has the right to apply to the employer with a statement on the production of deductions from his wages. The will of the employee must be expressed in writing.
If there is an employee's application for the transfer of the amounts withheld from his salary as trade union membership dues, the employer does not have the right to refuse him this.
Important! The employer is not entitled to charge an employee a fee for the transfer of trade union membership dues.
The procedure for transferring trade union dues is determined by the collective agreement, agreement.
Important! The employer is obliged to transfer trade union membership dues on a monthly basis and in a timely manner.
The employee has the right to apply to the employer with an application for deduction from wages and the subsequent direction of the withheld funds for other purposes - repaying a loan, paying for studies, etc. Unlike trade union dues, the employer is not obliged to impose any additional obligations on its accounting department in this regard, however, it can do this on the basis of an agreement with the employee
PROCEDURE FOR CALCULATION OF THE AVERAGE WAGE FOR PAYING VACATION AND PAYING COMPENSATION FOR UNUSED VACATION
To calculate the average wage, all types of payments provided for by the wage system applied by the relevant employer are taken into account, regardless of the sources of these payments.
To calculate the average earnings, social payments and other payments not related to wages (material assistance, payment of the cost of food, travel, education, utilities, recreation, and others) are not taken into account.
When calculating average earnings for vacations, calendar days are taken into account, not working days.
Important! When calculating the average wage for vacation pay and compensation for unused vacation, the average daily wage is used. The average earnings of an employee is determined by multiplying the average daily earnings by the number of calendar days in the payable period.
The number of calendar days in the accounting period is derived on the basis of the Production calendar for a particular year.
Important! The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last 12 calendar months (billing period).
In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).
The specified period does not include time and amounts accrued during this time if:
a) the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child;
b) the employee received temporary disability benefits or maternity benefits;
c) the employee did not work due to downtime through no fault of his own;
d) the employee did not participate in the strike, but due to this strike he was unable to perform his work;
e) the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
f) the employee was otherwise released from work with full or partial retention of wages or without pay.0
IN important! The monthly premium accrued in the billing period is included in the calculation one by one for each bonus indicator for each month of the billing period.
Premiums for a period of more than a month, but not more than the billing period, accrued in the billing period, are included in the calculation one for each indicator.
The premium for a period greater than the calculated one, accrued in the billing period, is included in the calculation in the amount of the monthly part for each indicator for each month of the billing period.
The bonus at the end of the year is included in the calculation if it is accrued for the year preceding the period for which the average earnings are maintained. It does not matter whether this premium was accrued in the billing period or after it.
If the billing period has not been fully worked out, then bonuses accrued taking into account the time actually worked in the billing period are included in the calculation in full. At the same time, bonuses accrued without taking into account the hours actually worked are taken into account in an amount proportional to the time worked in the billing period.
Important! Average daily earnings (payments involved in the calculation of average earnings) are subject to indexation if salaries have been increased for all employees of the organization or structural unit (branch, department, workshop, etc.) in which the employee works.
At the same time, premiums and other additional payments established by:
In the range of values (for example, from 10% to 30% of salary);
in absolute terms (for example, 10,000 rubles);
not to salaries (for example, 2 percent of sales).
Payments are indexed by a coefficient, which is calculated according to the following formula: Coefficient = (Salary after indexation) / (Salary before indexation)
Important! If in the last 12 calendar months the employee did not have actually accrued wages or actually worked days, or this period consisted of time excluded from the billing period, the wages accrued for the previous 12 calendar months are used to calculate the average earnings.
If the employee goes on vacation in the first month of work, then the average daily earnings are calculated for the period from the first day of work to the start of the vacation.
If the employee did not have actually accrued wages or actually worked days for the 12 calendar months preceding the billing period, the average earnings are determined based on the tariff rate, salary (official salary) established for him.
Average earnings for vacation pay and compensation for unused vacation are calculated using the following formula:
SZ \u003d SDZ × DO,
Where:
SZ - average earnings;
SDZ - average daily earnings;
TO - the number of vacation days, incl. unused.
The average daily earnings to pay for vacation provided in calendar days is calculated according to the following formula (including when working on a part-time basis):
Average daily earnings \u003d (Salary for the billing period) / (Number of days in the billing period)
The formula for calculating the number of days in a fully worked billing period is as follows:
Number of days worked = 12 × 29.3
The formula for calculating the number of days in an incomplete month of the billing period is as follows:
OD \u003d DOV / (KD × 29.3),
Where:
OD - the number of days worked;
DOV - the number of calendar days falling on the hours worked in a given month *;
CD - the number of calendar days in a month.
* Calendar days are not included when the employee:
I was on vacation;
was on sick leave or on a business trip;
for other reasons, he was released from work while maintaining average earnings (for example, he was provided with additional days off to care for a disabled child).
The average daily earnings to pay for the vacation provided in working days is calculated according to the following formula (including when working on a part-time basis):
Average daily earnings =(Salary for the billing period)/(〖Number of days worked〗^*)
* The number of days worked is calculated according to the 6-day working week calendar.
Compensation for unused vacation is calculated according to the following formula:
Compensation=((KM×O)/12-IDO)×SDZ,
Where:
KM - the number of months of work included in the length of service, giving the right to leave *;
О - the duration of the leave established for the employee in accordance with labor legislation and local acts of the employer (or "established for the employee by the employment contract");
IDO - the number of vacation days used by the employee from the moment of employment;
SDZ - average daily earnings.
* The length of service giving the right to the annual basic paid leave includes:
Actual work time;
the time when the employee did not actually work, but the place of work (position) was retained for him, including the time of annual paid leave, non-working holidays, weekends and other days of rest;
time of forced absenteeism in case of illegal dismissal or removal from work and subsequent reinstatement at the previous job;
the period of suspension from work of an employee who has not passed a mandatory medical examination through no fault of his own;
time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.
The length of service giving the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.
Important! The collective agreement, local normative act may also provide for other periods for calculating the average wage, if this does not worsen the position of employees.
Compensation for unused vacation and vacation pay are treated equally. A difference in the amount may arise if the period for granting leave and the period for which compensation is calculated are different. For example, leave is granted in February and compensation is paid in November. Since earnings during the year may vary, the average daily earnings in February and November of the same year may be different.
EXPLANATORY WORK
Pay for work on a day off
Question:
How should work on weekends and holidays be paid in accordance with the amendments made by Federal Law No. 125-FZ of June 18, 2017 “On Amendments to the Labor Code of the Russian Federation” to Article 153 of the Labor Code of the Russian Federation? Is it possible for an employee to choose a single daily rate and an additional day of rest instead of paying double for his work when working on weekends and holidays?
Answer:
As a general rule, work on weekends and holidays is still paid at least double the amount.
Work on a weekend or non-working holiday may still be compensated by providing another day of rest with the consent of the employee. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
Legal rationale:
In accordance with Art. 153 of the Labor Code of the Russian Federation, work on a weekend or a non-working holiday is paid at least twice the amount:
Pieceworkers - not less than double piecework rates;
employees whose work is paid at daily and hourly tariff rates - in the amount of at least double the daily or hourly tariff rate;
employees receiving a salary (official salary) - in the amount of at least a single daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if work on a weekend or non-working holiday was carried out within monthly norm of working hours, and in the amount of at least double the daily or hourly rate (part of the salary (official salary) per day or hour of work) in excess of the salary (official salary), if the work was performed in excess of the monthly norm of working hours.
Specific amounts of remuneration for work on a weekend or non-working holiday may be established by a collective agreement, a local normative act adopted taking into account the opinion of the representative body of workers, and an employment contract.
An increased amount of payment is made to all employees for the hours actually worked on a weekend or non-working holiday. If part of the working day (shift) falls on a weekend or non-working holiday, the hours actually worked on the weekend or non-working holiday (from 0 hours to 24 hours) are paid at an increased rate.
According to part 4 of Art. 153 of the Labor Code of the Russian Federation, at the request of an employee who worked on a weekend or non-working holiday, he may be given another day of rest. In this case, work on a weekend or non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
Establishment of an allowance for combination
Question:
Employee A is accepted as an auxiliary worker, receives a salary of 10,000 rubles. Employee B is accepted as a digger, receives a salary of 9000. Both employee A and employee B combine the profession of a slinger, the content and amount of work in the combined profession are the same for employees. For the performance of additional work, employees are given an additional payment of 10% of the official salary for the main job; that is, for combining the profession of a slinger, employee A receives 1000 rubles, and employee B - 9000. Art. 151 of the Labor Code of the Russian Federation establishes that the amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work. Should the size of the additional payment for employee A and employee B be the same with the same content and volume of additional work, is this a violation?
Answer:
Yes, it should, in the described situation, the amount of additional payment for performing additional work in the profession of a slinger should be the same for workers, since they perform the same amount of work.
Legal rationale:
According to Part 1 of Art. 60.2 of the Labor Code of the Russian Federation, with the written consent of the employee, he may be entrusted with the performance during the established duration of the working day (shift), along with the work determined by the employment contract, additional work in another or the same profession (position) for additional payment (Article 151 of the Labor Code of the Russian Federation).
Additional work entrusted to an employee in another profession (position) can be carried out by combining professions (positions) (part 2 of article 60.2 of the Labor Code of the Russian Federation).
In accordance with Art. 151 of the Labor Code of the Russian Federation, when combining professions (positions), an additional payment is made to the employee.
The amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of the Labor Code of the Russian Federation).
According to part 2 of Art. 132 of the Labor Code of the Russian Federation prohibits any kind of discrimination when establishing and changing the conditions of remuneration.
Issuing an order for a combination allowance
Question:
An employment contract has been concluded with the employee, which immediately states that, along with the main job, the employee combines work in a second position. For combining an employee with an employment contract, an additional payment of 10% of the salary for the main position is established. The organization uses a unified form of employment order. Is it necessary in this case to indicate the additional payment for the combined position in the line “surcharge”? And how to indicate it if the form involves indicating the amount in numbers, and the employment contract indicates the payment as a percentage?
Answer:
The employer should issue a separate combination order, which will indicate the nature of the additional work, the period and amount of payment.
In the order for employment, it is not necessary to indicate the additional payment for the combined position.
Legal rationale:
According to Art. 60.2 of the Labor Code of the Russian Federation, with the written consent of the employee, he may be entrusted with the performance during the established duration of the working day (shift), along with the work determined by the employment contract, additional work in another or the same profession (position) for additional payment (Article 151 of the Code).
Additional work assigned to an employee in another profession (position) may be carried out by combining professions (positions). Additional work assigned to an employee in the same profession (position) can be carried out by expanding service areas, increasing the volume of work. In order to perform the duties of a temporarily absent employee without being released from work specified in the employment contract, the employee may be entrusted with additional work both in another profession and in the same profession (position).
The period during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee.
The employee has the right to early refuse to perform additional work, and the employer - to cancel the order to perform it ahead of schedule, notifying the other party in writing no later than three working days.
In accordance with Art. 151 of the Labor Code of the Russian Federation when combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without exemption from work specified in the employment contract, the employee is paid an additional payment.
The amount of additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of additional work (Article 60.2 of the Code).
Inclusion of the district coefficient in the composition of the salary
Question:
Is the wording in the concluded employment contract correct that the established salary of 40,000 includes the district coefficient? After all, the salary is a fixed amount of wages for an employee without taking into account compensatory, incentive and social payments, that is, the district coefficient is not a component that forms the salary of an employee? In the issued payslip in the payroll there is no district coefficient line, only the above salary and bonus, so it is not charged?
Answer:
1. No, illegal. If a salary system is established for an employee with the application of a regional coefficient to wages, then the amount of salary and the regional coefficient in the employment contract must be indicated separately.
2. The regional coefficient should not be included in the employee's salary.
3. If the organization applies a regional coefficient to wages, then the payslip must have a separate line indicating the size of the coefficient.
Legal rationale:
According to par. 5 hours 2 tbsp. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary (official salary) of an employee, additional payments, allowances and incentive payments) are mandatory conditions for inclusion in an employment contract.
In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer.
According to Part 1 of Art. 129 of the Labor Code of the Russian Federation wages (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories exposed to radioactive contamination, and other payments of a compensatory nature) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).
Salary (official salary) - a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments (part 4 of article 129 of the Labor Code of the Russian Federation).
In accordance with Part 1 of Art. 136 of the Labor Code of the Russian Federation, when paying wages, the employer is obliged to notify in writing each employee:
1) on the components of wages due to him for the relevant period;
2) on the amount of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
3) on the amount and grounds for the deductions made;
4) on the total amount of money to be paid.
Average earnings upon dismissal due to staff reduction
Question:
The employee was laid off on June 07, 2017. On September 12, 2017, he applied to the organization for the payment of earnings for the third month. Documents confirming the right to pay wages for the third month (work book and passport) were provided to the accounting department, and a certificate from the Employment Center on employment was transferred to the chief accountant, but the employee has not received the money so far. How long does it take for the organization to pay?
Answer:
The average salary retained by the employee for the second and third months after the dismissal due to the reduction in the number or staff of the organization is paid to the employee after the corresponding month on the next day after his application, set in the organization for payment of wages.
Legal rationale:
In accordance with Part 1 of Art. 178 of the Labor Code of the Russian Federation upon termination of an employment contract due to a reduction in the number or staff of employees of the organization, the dismissed employee is paid a severance pay in the amount of the average monthly salary, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (with offset severance pay).
In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the public employment service agency, provided that the employee applied to this agency within two weeks after the dismissal and was not employed by him (part 2 of article 178 of the Labor Code RF).
According to clause 12 of the Regulations on the procedure for the release, employment of workers and employees and the provision of benefits and compensation to them, approved by the Decree of the USSR State Labor Committee, the Secretariat of the All-Union Central Council of Trade Unions dated 02.03.1988 N 113 / 6-64, payment of the retained average earnings for the period of employment is made after the dismissal of the employee as before place of work on the days of issuance of wages at this enterprise upon presentation of a passport and work book, and for the third month from the date of dismissal - and a certificate from the employment authority (except for persons dismissed in connection with the reorganization or liquidation of the enterprise).
Until laws and other regulatory legal acts in force on the territory of the Russian Federation are brought into line with the Labor Code of the Russian Federation, laws and other legal acts of the Russian Federation, as well as legislative and other regulatory legal acts of the former USSR, in force on the territory of the Russian Federation within the limits and in the manner , which are provided for by the Constitution of the Russian Federation, Resolution of the Supreme Council of the RSFSR of December 12, 1991 N 2014-1 "On ratification of the Agreement on the establishment of the Commonwealth of Independent States", are applied insofar as they do not contradict the Labor Code of the Russian Federation (part 1 of article 423 of the Labor Code of the Russian Federation) .
What are night hours?
In order to answer this question, one must refer to Article 96 of the Labor Code, which deals with night work. Part one talks about what hour the night time starts and when it ends. Time frames are formed from 22:00 to 6:00 in the morning. In this case, the duration of the shift should be reduced by 1 hour. Working off and debts to the employer are excluded. The duration of the shift should not be reduced if this is established by the contract, if the shift is already reduced, or if the employee is hired for night work, that is, all his shifts are night shifts without going to work during the day.
Positives and negatives for the employee
Such a phenomenon as working at night has its drawbacks and advantages in comparison with the general order. The advantages, of course, include an increased rate and an increase in wages, a free day during which you can devote yourself to children, family, other things, it is possible to combine it with another job. At night, contact with the management is reduced to a minimum, it is unlikely that the boss will go at night in order to check the quality of the work being done.
However, there are significant disadvantages that the employee must also take into account. Firstly, this is a violation of the sleep schedule, which means problems with health and condition. A different work schedule for members of the same family creates problems in communication, communication and joint household management. And of course, unproductiveness after a night shift during the day. This provision especially applies to those situations where the employee performs hard physical labor. The forces of the body will run out, the mood will deteriorate, and productivity during the day will be reduced to zero.
Who is not allowed to work at night?
To answer the question of how night hours are paid, you need to understand in detail what it is and what are the exceptions. If we have decided on the concept, then we did not mention exceptions earlier. There are categories of people who under no circumstances can be involved in work at night:
Women who are expecting a baby - pregnant women are strictly forbidden to work at night, regardless of how long they are.
Underage workers - for normal development, children need a full and healthy sleep, which is why they are also prohibited from working at night at the legislative level.
These categories may be involved in night work hours only if they are involved in the development or staging of works of art. In this case, the consent of the employee is considered a prerequisite.
Night work with consent
In addition to these categories of workers, there are those who can be involved in labor only with consent. It must be recorded in writing, this is a requirement of the law, the violation of which is unacceptable. These categories include the following groups of people:
Women who have children under the age of 3 in their care.
People with disabilities are people with disabilities.
Employees with children with disabilities. This is not only about women, but also about men.
Employees who have certain family obligations - caring for sick or infirm relatives.
Employees who raise children under 5 years of age on their own, that is, there is no spouse. Here again we are talking about both men and women.
People who have children under the age of 5 in their care. The emphasis is on guardianship, that is, persons must be guardians.
When employing representatives of such categories of the population, the employer must take into account the health and capabilities of people. If there are contraindications or restrictions on work, it is not advisable to involve such people.
Right of withdrawal
An important nuance is the right of the employee to refuse to perform this type of work. The employer is obliged to explain to the ward why he can refuse to go to work between 22:00 and 06:00. As a result, the employee draws a conclusion and makes a decision. In writing, he must confirm that he agrees to work and does not use the right of refusal.
The Supreme Court has repeatedly pointed out in its rulings that refusing to work at night is not a misdemeanor, it is a legitimate choice of a person. That is why the employer is not entitled to bring to disciplinary responsibility, impose a fine, deprive bonuses, reprimand or do anything else.
General rule of wages
How are night hours paid? Due to the fact that night work is more difficult than day work, and also that it affects the health of citizens, the legislator has established additional payments for those who go to work at night. In general, the surcharge for night time is regulated by a collective agreement, a local act that is valid in a certain area, or taking into account the opinion of the employee. Article 154 only indicates the minimum threshold for additional payments, showing that the employer cannot establish payments below this threshold. The minimum wage increase is 20% of the hourly wage for each hour. That is, the amount of wages in the daytime per hour is taken, 20% is calculated and added to the original wage.
Increasing the amount of surcharges
We have established how night hours are paid according to the general rule, but is it valid on the territory of the Russian Federation or is the norm higher? Analyzing modern statements, we can say that there is a practice of raising the threshold for additional payments from 20 to 40%. Most employers pay extra for night shifts at exactly this rate, but we recall that this is not established by the Labor Code. Specialists and scientists emphasize that the payment for night hours according to the Labor Code is minimal, while the maximum sizes are not set. That is, the legislator gives this right to local, local levels. Often this issue is discussed at the conclusion of an employment contract, a collective agreement.
On the territory of the USSR, there was a decree that established, on the contrary, the maximum amount of extra pay for night shifts. In the modern world, the legislator has taken a different path and sets only limits on the minimum size, while the maximum can reach 100%, it all depends on the agreement between the employer and the employee or on a local act.
The practice of national football associations, subsidiaries of FIFA, the federal football union is interesting. All the labor activity of these enterprises was concentrated on holding the Confederations Cup, which was held in 2017, and the World Cup in 2018. In this area, the specific amount of wages for night shifts was established by the collective agreement. This is primarily due to the fact that this area of activity has its own details and nuances that simply cannot be reflected in the Code or other law. To this end, in many areas and areas of work, their local acts are actively operating.
Shift work
In practice, there are often such working conditions as a shift schedule with night hours. How to calculate the amount of payment in this case? As we noted earlier, surcharges are calculated separately for each hour, and then summed up. This system is not so convenient when it comes to professions in which the employee regularly or constantly works at night. For example, night watchmen are paid using a shift rate that already takes into account night work and fixes the amount of pay.
What is a table?
In planning the duration and remuneration of an employee, the employer is obliged to keep special records. This obligation is imposed on him by the law in article 91. There are several forms of time sheets, the most common of which are those that record the length of the working day and the amount of wages. Such time sheets must be maintained by individual entrepreneurs, government organizations or any other enterprises. The report card separately notes each day when the employee worked, and at the end of the month everything is summed up and wages are paid.
Data entry
Night hours in the report card differ in their characteristics. The duration of work in a given period of time is marked in the timesheet with the code "H", otherwise it can be indicated by the numbers "02". The line is marked with these pointers, and below the number of hours that the employee works on a particular day is fixed. In this case, not only hours, but also minutes are indicated. There are cases when a person has processed the daily norm and "enters" the night one for 1.5 hours, then they should be noted in the report card. At the end of the month, the calculation takes place and the amount of the surcharge is calculated.
Night shifts and holidays, weekends
The amounts of payment for night working hours and weekends, holidays have some difference, so let's figure out what to do if these categories match. The key word in holidays and weekends is the day, that is, at such a rate, the daytime from 6 am to 00 pm is paid. Time from 00:00 to 06:00 in the morning is paid at the night rate. These calculations are very important, because for going to work on a day off, the rate rises from 20% to 100% plus the original cost.
Night hours in 24-hour businesses
In the modern world, 24-hour convenience stores are opening more and more often, which work 24 hours 7 days a week. At the same time, an employer who arranges an employee to work in such a store must know how night hours are paid. In this case, it is advisable to apply the tariff rule, that is, to set a separate fee for the night shift in advance. This is convenient, first of all, because the duration of the shifts is always fixed, there will be no need to constantly calculate the number of hours and the rate. It is necessary to set the tariff in advance and include all the data in the time sheet, which we mentioned earlier. This is the peculiarity of wages in a convenience store. This applies not only to the latter, but also to any enterprise that operates both at night and during the day.
It is necessary to distinguish between multi-shift and non-shift mode. The latter includes situations where an employee has a divided working day into evening and daytime, one-time daily duty, episodic going to work, regardless of the time of day. The first type includes constant work on the night shift.
Calculation examples
In order to understand in practice how night shifts are paid according to the Labor Code, we will give one example.
The salary of an employee for a month of work is exactly 75,000 rubles. At the same time, he works 5 days a week, every day at work he spends no more than 8 hours. First of all, we calculate how many hours an employee works per week. We multiply 8 and 5, we get 40 hours a week.
The following situation occurs. In September, the employee began working at night at the request of the supervisor. He worked until 00 hours once a month. According to the production calendar, the normal duration of work per month is 176 hours. We divide the salary by the number of hours and get the amount of payment per hour - 426.14 rubles. We calculate a surcharge of 20% and get 85.22 rubles. Let's summarize - it turns out 511.4 rubles. We multiply by 2 and get the amount of the allowance to the monthly salary - 1,022.73 rubles.
When performing work of various qualifications, the labor of workers - modern workers, as well as employees, is paid for work of a higher qualification
The labor of trade workers is usually paid according to the rates of the work performed. In the case when trade workers are entrusted with the performance of work rated below the grades assigned to the workers, workers performing such work may be paid an inter-class difference. The amount of the inter-class difference and conditions its payments are established by collective agreements (Art. 104 of the Labor Code of the Ukrainian SSR; Art. 86 of the Labor Code of the RSFSR)
How is temporary work paid? Temporary replacement is the performance of duties in the position of a temporarily absent employee, caused by production necessity
The substitute employee is paid the difference between his actual salary (official, personal) and the official salary of the replaced employee (without personal allowance).
Payment of the difference in salaries can be made under the simultaneous presence of the following conditions:
1 If the replacement employee is not a full-time deputy or assistant to the absent employee (in the absence of a deputy position). If the head has several assistants, then the first, senior assistant is considered to be a full-time deputy.
2. If the replacement lasted more than 12 working days in a row (due to the transition to a 5-day working week, this period is determined by the calendar, not the schedule).
The chief engineer of an enterprise, institution or organization does not have the right to receive a difference in salaries during the period of temporary replacement of an absent head
Temporary deputies are rewarded under the conditions and in the amount established for the position of the replaced employee, while the bonus is accrued on the official salary of the deputy. No bonus is accrued for the difference in salaries
The appointment of an employee, including a full-time assistant, deputy or chief engineer, as acting in a vacant position is considered a transfer to another job with the consent of the employee, with all the ensuing legal consequences
When a worker is temporarily assigned the duties of a foreman, technician, accountant or other employee, remuneration is made according to work of the highest qualification. In this case, the worker receives a salary and a bonus based on the work actually performed. If the payment for this work is lower than the average earnings for the main work of the worker, then he is paid an additional payment up to the average earnings (clarification of the State Committee of the Council of Ministers of the USSR on labor and wages and the All-Union Central Council of Trade Unions of December 29, 1965 "On the procedure for paying for temporary replacement." Byul State Committee, 1966, No. 3).
The legislation does not establish a deadline for replacing One employee with another, if the replaced employee retains his position.
How is work paid during a temporary transfer to another job? Temporary transfer of an employee to another job, regardless of his consent, is allowed in such cases: in case of production necessity; when idle; as a disciplinary action. The transfer order shall indicate the reason and term for the transfer.
In case of production necessity, the administration has the right to transfer workers and employees for a period of up to 1 month to work not stipulated by an employment contract at the same enterprise, institution, organization or at another enterprise, institution, organization, but in the same area with remuneration for work performed , but not lower than the average earnings in the previous job.
Such a transfer is allowed to prevent or eliminate a natural disaster, industrial accident or immediately eliminate their consequences in order to prevent accidents, downtime, death or damage to public property and in other exceptional cases, as well as to replace an absent employee.
When transferred to a lower-paid job due to downtime, workers and employees who meet production standards retain their average earnings from their previous jobs, and workers and employees who do not comply with the norms, or transferred to time-paid work, retain their tariff rate (salary) (Art. 14 Fundamentals of Labor Legislation; Articles 33, 34 of the Labor Code of the Ukrainian SSR; Articles 26, 27 of the Labor Code of the RSFSR).
Transfer to another temporary job may take place at the initiative of the employee in connection with the state of health. In this case, the law establishes appropriate guarantees that do not allow the deterioration of the financial situation of workers.
In accordance with Art. 66 of the Fundamentals of Labor Legislation for workers and employees who, for health reasons, need to be provided with easier work, the administration is obliged to transfer, with their consent, to such work in accordance with a medical report temporarily or without a time limit
When transferring for health reasons to an easier lower-paid job, workers and employees retain their previous average earnings for 2 weeks from the date of transfer, and in cases provided for by the legislation of the USSR and Union republics, the former average earnings are retained for the entire period of performance of lower-paid work or payment of state social insurance benefits
So, if a woman, a worker or an employee, during pregnancy cannot perform her usual work, the administration is obliged to provide her with easier work while maintaining her previous salary based on the last 6 months of work. If it is impossible to leave breastfeeding women or women with children under the age of one year, and their previous work and the absence of work of the same qualification and pay, the administration is obliged to temporarily transfer these women to another job in the same enterprise or institution with maintaining the average wage at the previous job for the entire period of feeding the child or until the child reaches the age of 1 year (Article 70 of the Fundamentals of Labor Legislation; Article 178 of the Labor Code of the Ukrainian SSR; Article 164 of the Labor Code of the RSFSR).
An employee who, through the fault of the enterprise, has been injured or otherwise damaged to health, on the basis of the conclusion of the VKK, must be transferred to an easier job until the ability to work is restored or disability is established. For all this time, he retains the average earnings from his previous job (clause 3 of the Rules for Compensation by Enterprises (Institutions) of Damage Caused by Workers and Employees to Injury or Other Damage to Health Related to Work. Bull. State Committee, 1962, No. 1)
When a worker or employee is transferred to another job due to an illness (for example, an exacerbation of the tuberculosis process), he is provided with an additional payment for the difference in earnings at the expense of social insurance funds if, as a result of such a transfer, his salary decreases. The additional payment is made for no more than two months and, together with wages at a new place of work, cannot exceed earnings before the disease.
When transferring an employee to a lower-paid job or shifting to a lower position for a period of up to 3 months in the manner of a disciplinary sanction provided for in clause 25 of the Model Internal Labor Regulations, or when shifting to a lower position for a period of up to 1 year in accordance with the charters on discipline, payment is made in accordance with the actual work performed or the position held.
By decision of a comrades' court, the head of an enterprise or institution may transfer an employee to unskilled physical work for up to 15 days with payment in accordance with the work performed.
What is the procedure for paying a lump in case of non-fulfillment of production standards and marriage? How is downtime paid? In case of non-fulfillment of production standards through no fault of the worker or employee, payment is made in the amount of at least two-thirds of his tariff rate (salary). Monthly wages in these cases cannot be lower than the established minimum amount.
In case of non-fulfillment of output standards due to the fault of a worker or employee, payment is made in accordance with the work performed without providing the employee with any minimum wage.
In the manufacture of products that turn out to be defective through no fault of the worker or employee, complete marriage is paid in the amount of two-thirds of the tariff rate of the time worker of the category assigned to the employee. Monthly wages in these cases cannot be lower than the established minimum amount.
The marriage of products that occurred as a result of a defect in the processed metal (inconsistency in the quality of the material, shells in the metal), discovered after the cost of processing or assembling the part for at least 1 working day, is paid at normal piece rates. Marriage through no fault of the employee, discovered after the acceptance of the product by the technical control body, is paid to this employee on an equal basis with good products.
For the period of mastering new industries (processing parts of machine tools, machines, motors, transformers, turbines, etc.), marriage through no fault of the employee is paid both at new enterprises and at those operating based on the tariff rate of a time worker of the corresponding category
Full marriage due to the fault of the employee is not subject to payment. Partial marriage due to the fault of a worker or employee is paid at a reduced rate, depending on the degree of suitability of the manufactured products
An employee, having discovered that the products manufactured by him is defective, is obliged to immediately notify the administration. If the employee did not inform the administration about this or continued to work, despite the order of the administration to stop it, then further marriage is not paid at all, and the damaged material is recovered.
In the event that the administration ordered to continue work, further marriage, which occurred through no fault of the employee, is paid as good products; in this case, the administration is responsible.
Downtime payment procedure is governed by the following rules
Downtime due to the fault of the employee is not paid. Downtime, which occurred through no fault of the employee, is paid in the amount of half the tariff rate of a time worker of the appropriate qualification, and in some industries (metallurgical, mining, coke) - in the amount of two-thirds of the tariff rate. In those sectors of the national economy where uniform tariff rates are established for pieceworkers and time workers (coal, chemical, metallurgical industries, etc.), payment for downtime through no fault of the employee is made in the amount of half or two-thirds, respectively, at the rate of 75 percent of the single tariff rate, and for underground work - at the rate of 50 percent of the flat rate of the relevant employee
For the period of mastering new industries (processing parts of machine tools, machines, motors, transformers, turbines, etc.), downtime through no fault of the employee is paid both at new enterprises and at those operating at the rate of the time worker assigned to the employee of the category.
When paying for downtime that occurred through no fault of the employee, the monthly salary cannot be lower than the established minimum.
The procedure for paying for downtime and marriage is regulated by the following main regulations: Fundamentals of the legislation of the USSR and Union republics on labor (Article 43); On the procedure for paying for downtime and defects in production and transport; Decree of the Central Executive Committee and Council of People's Commissars of the USSR of December 30, 1931 (Collection of legislative acts on labor, 1965, p. 378); On the procedure for payment of downtime and marriage. Decree of the People's Commissariat of Labor of February 25, 1932 (Collection of legislative acts on labor, 1965, p. 379); Rules on the procedure for paying downtime and marriage to workers of non-production enterprises and employees of enterprises and institutions. Decree of the NCT of the USSR of October 22, 1932 (Collection of legislative acts on labor, 1965, p. 382); articles 111, 112, 113 of the Labor Code of the Ukrainian SSR; articles 92, 93, 94 of the Labor Code of the RSFSR.
How are overtime paid? The right to remuneration for overtime work is only available to employees with a normal working day and provided that these works were carried out by order of the administration. If the employee worked overtime on his own initiative, this work is not subject to payment.
Overtime work is paid at an increased rate: with time wages for the first 2 hours of overtime work, the employee receives one and a half, and for each subsequent hour - double the hourly tariff rate of his category or salary.
With piecework wages, the employee receives piecework earnings for the work performed and, in addition, he is paid extra for the first 2 hours of overtime work by 50 percent, and for the next hours - 100 percent of the hourly tariff rate of the category assigned to him.
In those branches of the national economy where uniform tariff rates are established for time workers and pieceworkers, payment for overtime work in the metallurgical, chemical and some other industries is made at the rate of 75 percent of the single rate, i.e., at 37.5 percent assigned to the employee the tariff rate for each of the first 2 hours of overtime work and 75 percent of this rate for each subsequent hour of overtime work, and for underground work in mines - at the rate of 50 percent of the single rate, i.e. for the first two hours of overtime work, 25 percent the rate assigned to the employee and for subsequent hours at 50 percent of this rate.
With the summarized accounting of working time (monthly, annual), overtime is considered to be the time exceeding the normal number of working hours (per month, year), established in accordance with the schedule for this employee.
In this case, the following overtime payment procedure has been adopted: overtime, not exceeding 2 hours in total for each working day (per month, year), is paid at one and a half times, and the rest of the overtime is doubled. (Article 40 of the Fundamentals of Labor Legislation; Article 106 of the Labor Code of the Ukrainian SSR; Article 88 of the Labor Code of the RSFSR).
How are night work paid? Night work is considered to be from 10 pm to 6 am. Night work pays extra
In accordance with the instructions contained in the Directives of the XXIV Congress of the CPSU on the five-year plan for the development of the national economy of the USSR for 1971-1975, the additional wages of industrial workers for work at night have been increased and set at 20% of the hourly wage rate for each hour of work in at night, and to workers in the textile and bakery industries in the amount of 50% of the hourly wage rate.
Additional remuneration is established for workers employed in underground work in the coal industry, for the operation of equipment of power plants, electric and heat networks, boiler houses in the electric power industry, as well as for workers receiving monthly salaries and junior service personnel in all industries, in the amount of 20% of the hourly tariff rate (salary) for each hour of work at night
Additional wages for work at night, in the indicated amounts, were introduced in the light and food industries from December 15, 1972, and from October 1, 1973 it will be useful in other industries
The procedure for calculating hourly wage rates for employees whose work is paid at daily and monthly rates is determined by
divides the State Committee of the Council of Ministers of the USSR on Labor and Wages and the All-Union Central Council of Trade Unions.
An increase in the remuneration of workers in industry for working at night should help improve the use of fixed assets, increase the shift ratio at enterprises and, on this basis, ensure an increase in output using the same equipment.
Surcharge for work at night is not made to employees with irregular working hours.
How is work paid on public holidays? "At continuously operating enterprises (workshops, sections, units), as well as at works where a summarized accounting of working hours is established, work on holidays is included in the monthly norm of working hours
Payment for work on holidays is made as follows:
a) pieceworkers - at double piecework rates; b) time workers paid at hourly or daily rates - in the amount of double the hourly or daily rate; c) for employees receiving a monthly salary - in the amount of a single hourly or daily rate in excess of the salary, if work on a holiday was performed within the monthly norm of working time, and in the amount of a double hourly or daily rate if the work was performed in excess of the monthly norm of working hours.
Remuneration in the specified amount is made to all employees for hours actually worked on a holiday. When part of the work shift falls on a holiday, only the hours actually worked on the holiday are paid double.
With the consent of the employee, monetary compensation for work on holidays, if it was not included in the standard working time, is replaced by providing him with another day of rest. In this case, payment for work on a holiday is made in a single amount.
When calculating overtime hours, work performed on holidays in excess of the normal working time is not taken into account, since it has already been paid in double the amount. (Explanation of the State Committee of the Council of Ministers of the USSR on labor and wages and the Presidium of the All-Union Central Council of Trade Unions dated August 8, 1966, Bull. Goskomiteta, 1966, No. 10; Art. 107 of the Labor Code of the Ukrainian SSR; Art. 89 of the Labor Code of the RSFSR).
What is the procedure for payment for the time of execution of state and public duties? When an employee performs state or public duties during working hours (in the case when this is provided for by law), he retains his average earnings.
Average earnings are reserved for workers and employees - delegates to congresses and conferences (not lower than regional ones) convened by state, party, trade union, Komsomol and cooperative organizations; for the time of participation in pioneer rallies - all-Union, republican, local; for people's assessors for the entire time they are fulfilling their duties; for persons summoned as witnesses, victims, experts, interpreters and witnesses to bodies of inquiry, investigation - or court (THE guarantees do not apply to persons summoned to
bodies of investigation or court as defendants or parties in civil proceedings); for participants in sports competitions, if they are held during working hours; for members of draft commissions, commissions for the appointment of pensions and in some other cases (Article 47 of the Fundamentals of Labor Legislation; Art. 119 of the Labor Code of the Ukrainian SSR; Art. til of the Labor Code of the RSFSR; On the preservation of earnings during the performance of state and public duties. Decree of the NCT of the USSR of 22 July 1931. "Collection of Legislative Acts on Labor", 1965, p. 392).
The calculation of average earnings is regulated in these cases by the Decree of the CNT of the USSR of April 2, 1930, 90 on average earnings and payment for an incomplete month ”(“ Collection of Legislative Acts on Labor ”, 1965, p. 404) and is carried out as follows: with fixed time wages for during the performance of the above duties, the established salary is fully accrued. If the employee, in addition to the basic salary, also receives other additional payments of a permanent nature, or works on piecework wages, then his earnings for the last calendar month are taken to pay for time less than 12 days, and for payment for 12 working days and more, earnings for the last 3 calendar months are taken into account In both cases, the days and hours in which the employee did not actually work, as well as earnings during this time, are not taken into account
When workers and employees perform state and public duties on an additional day of rest, established in connection with the transfer to a five-day working week, the average earnings for this day are not saved, since for the previous five working days they are fully paid weekly earnings.
In the event that a worker or employee has worked at a given enterprise (institution) for less than 1 or 3 calendar months, then his earnings are taken into account for the entire time from the day he was hired to the day starting from which the average earnings should be paid. If during the last 3 calendar months (or 1 calendar month) the amount or system of remuneration of an employee has changed (due to a change in tariff rates, salaries or piece rates, in the event of a transfer from time to piece wage or vice versa, as well as a transfer to a higher - or lower-paid job), then earnings are taken into account for the time from the date of the last change in pay to the day from which the average earnings should be paid
When calculating average earnings, the following are not taken into account: all types of additional remuneration of a one-time nature, including one-time bonuses; payment for work on holidays and for the performance of individual assignments that are not included in the duties of the employee; bonuses, as well as all other types of remuneration, although not one-time, but paid for a period exceeding 3 months; social insurance allowance, payments for business trips and transfers, overtime pay (if it is not systematic); compensation for unused vacation; for tool depreciation; payments from the literary fee fund to full-time literary employees of the editorial office, newspapers, magazines, publishing houses, whose salary exceeds 200 rubles. per month.
All types of payments from the material incentive fund are taken into account when calculating average earnings, with the exception of amounts issued as a one-time material assistance to workers and employees (clause 33 of the Resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR of October 4, 1965 "On improving planning and strengthening economic incentives industrial production”, SP USSR, 1965, No. 19-20, item 153).
In the same order, the average earnings are calculated in the following cases:
during business trips; during the transfer of an employee, in case of production necessity, to a lower-paid job for a period of up to 1 month, in the event of a transfer of a worker or employee to a lower-paid job due to downtime, if the employee at this job fulfills the established production rate; within 2 weeks when transferring an employee with his consent to another permanent, lower-paid job in the same enterprise or institution; for the period of release of the inventor or innovator from the main work to participate in the implementation of his invention; for the time spent by workers and employees on a stationary study, periodically conducted in some industries, to women, workers and employees, during breaks for breastfeeding; during the delay in the calculation upon dismissal, as well as in the delay in issuing a work book upon dismissal; during forced absenteeism to an incorrectly dismissed or transferred employee; when paying severance pay; during a break in work caused by the employee's performance of donor functions
How is the average earnings for vacation time and compensation for unused vacation calculated? Payment for vacation time or compensation for unused vacation 1 is calculated based on the average earnings for the last 12 calendar months preceding the month of going on vacation or issuing compensation for unused vacation. This procedure also applies when vacation (or compensation) is granted for two years in a row.
For persons who have worked at this enterprise (institution) for less than a year, the average operating time is calculated for the entire time of work at this enterprise, starting from the first day of the month after entering this enterprise, until the first day of the month in which vacation is granted
When calculating the average earnings paid to an employee during vacation, or compensation for unused vacation, all types of wages are taken into account, regardless of the systematic payment, including:
extra pay for overtime and night work; seniority bonuses, if paid monthly; salary for the time spent on vacation; payment for downtime; payment for the time of fulfillment of state and public duties; remuneration paid to full-time literary workers of newspapers, magazines, etc. from the literary fee fund of those institutions in which they are employed, provided that their salary does not exceed 200 rubles. per month (at the same time, the amount of average earnings, calculated taking into account the fee, should not exceed 200 rubles per month); allowances paid to train agents in exchange for daily allowances for business trips.
Temporary disability benefit paid under social insurance is also included in the average earnings, and the time for which this benefit is paid is counted as hours worked. This procedure applies to all workers and employees, regardless of whether they receive piecework or hourly wages or fixed monthly rates (salaries).
All payments from the material incentive fund, with the exception of amounts paid to workers and employees in the form of a one-time financial assistance, are taken into account when calculating the average earnings during vacation and compensation for unused vacation (clause 33 of the resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR of October 4, 1965 "On Improving Planning and Strengthening the Economic Stimulation of Industrial Production", SP USSR, 1965, No. 19-20, p. 153). The average earnings also include all types of production bonuses paid to workers and employees from the wage fund on the basis of the current regulations on the procedure for remuneration and bonuses. Also taken into account are bonuses paid out of deductions from profits to executives, engineering and technical workers and employees at light and food industry enterprises, transferred to a new production planning procedure, for saving fuel against established standards, bonuses to the floating composition of ships of the sea and river fleet for fuel economy .
The premium is included in the average earnings by the time of its actual receipt, and not by the time for which it was accrued.
The following are not taken into account when calculating the average earnings for vacation pay: compensation payments for business trips and transfers (per diem, travel, apartment, lifting), as well as allowances paid instead of per diems for systematic trips (except for allowances paid to train agents instead of daily allowances); payments from sources from the wage fund and the material incentive fund (for example, based on the results of the All-Union Socialist Competition); payment outside the existing bonus systems; payments due for the past, before the 12-month period to be taken into account; payments for casual work that are not part of the employee's responsibilities; distributions in kind (with the exception of certain categories of employees of specialized stations and domestic workers). When calculating average earnings for vacation pay, time and wages received during this time are excluded from the calculation in the following cases: time spent at training camps in the ranks of the Soviet Army; the time spent by the worker during harvesting in areas of virgin and fallow lands; unpaid leave granted to women in connection with the birth of a child; time of illness of a working disabled person not paid for by the allowance; time spent at sports competitions and training camps with a break from work; time of unpaid forced absenteeism; the time of additional leave provided in connection with study on the job (if the employee's salary is not fully saved).
When calculating the average earnings for vacation pay or compensation for unused vacation for teachers of secondary general education schools and teachers of secondary specialized educational institutions working part-time, the salary received by them both in the main and in the combined position is taken into account: for the main position - for all hours of pedagogical work and additional payment for leading circles, performing the duties of class teachers, checking notebooks and other work that is not considered part-time, for a combined position - persons whose study load at their main place of work is equal to the established norm or higher - for all hours of teaching work, but not more than half of the tariff rate (the highest for this employee); persons who do not have a full teaching load at their main place of work - for all hours of pedagogical work in such a way that the total average monthly salary for hours of pedagogical work in both positions does not exceed one and a half tariff rates (the highest for this employee).
The above procedure for calculating the average earnings for payment for vacation time also applies to teaching staff of out-of-school, pre-school and other children's institutions. (Explanation of the State Committee of the Council of Ministers of the USSR on labor and wages and the Secretariat of the All-Union Central Council of Trade Unions of December 13, 1962, Bull. State Committee, 1963, No. 1).
The procedure for calculating average earnings for vacation time or payment of compensation for unused vacation is regulated by the following regulations:
On the procedure for calculating the average earnings for the time of the next and additional vacation. Decree of the Council of People's Commissars of the USSR of July 25, 1935 (Collection of legislative acts on labor, 1965, p. 400): On the calculation of average earnings. Decree of the Secretariat of the All-Union Central Council of Trade Unions of September 9, 1935 (Collection of legislative acts on labor, 1965, p. 400); On the calculation of average earnings for vacation pay and compensation for unused vacation. Decree of the Secretariat of the All-Union Central Council of Trade Unions of February 2, 1936, with subsequent changes (Collection of Legislative Acts on Labor, 1965, pr. 401); On the procedure for calculating the average earnings of workers and employees for the payment of wages during the holidays. Letter from the Ministry of Finance of the USSR and the All-Union Central Council of Trade Unions of September 8, 1951 (Collection of legislative acts on labor, 1965, p. 403). Additional regulations have been issued on some particular issues.
What guarantees are established for workers and employees - inventors and innovators? For workers and employees - authors of inventions and rationalization proposals, the average earnings are retained when they are released or their main job to participate in the work on the implementation of the invention or rationalization proposal at the same enterprise, in the organization.
If work on the introduction of an invention or rationalization proposal is carried out at another enterprise, in an organization, the authors retain their position at the place of permanent work, and remuneration for the implementation of the invention or rationalization proposal is made by agreement of the parties in an amount not lower than the average salary at the place of permanent work. (Art. 126 Labor Code of the Ukrainian SSR; Art. 115 Labor Code of the RSFSR).
What guarantees are established for workers and employees who are donors? The administration of enterprises, institutions, organizations is obliged to freely release workers and employees to health care institutions on the day of the examination and on the day of blood donation for transfusion. During these days, donors keep their average earnings Workers and employees who are donors are provided immediately after each day of blood donation for transfusion with a day of rest with the preservation of average earnings. At the request of the employee, this day of rest is added to the next vacation. (Art. 124 Labor Code of the Ukrainian SSR; Art. 114 Labor Code of the RSFSR).
How are business travel expenses reimbursed? An employee who is on a business trip retains the actual earnings. In addition to wages, the posted worker is paid per diem, the costs of hiring premises, and the cost of travel is compensated.
When performing work at the place of a business trip with a piecework or time-based bonus system of remuneration, the employee receives wages in accordance with the work performed according to the norms and rates existing at the place of business trip. In this case, wages at the main place of work are not saved, but daily allowances are paid. If an employee's actual earnings turn out to be lower than his average earnings, he retains his average earnings for the entire duration of the business trip. In cases where the work performed in the commander directly contributed to the achievement of indicators for which, according to the provision on bonuses, a bonus should be paid, and if the salary (tariff rate) together with the bonus is higher than the average earnings, then instead of the average earnings, the employee may be paid a salary and a bonus .
For a person working part-time, the salary for the time spent on a business trip is kept at the place of the job with which the business trip is connected. If an employee is sent on a business trip to perform an official assignment for the main and combined work, then the salary in this case is retained for him in both positions. Daily allowance in these cases cannot exceed the established norm, i.e. 2 p. 60 kopecks
For medical workers who combine work in the same medical and sanatorium or preventive institution, during the business trip, the average earnings for the main and combined work are retained.
Overtime work performed by an employee while on a business trip, as a rule, is not paid. The exception is cases of involving a seconded worker in overtime work by order of the head of work at the place of business trip. In this case, overtime is paid in the general order.
Holidays and days of weekly rest are used by the employee at the place of business trip; he does not receive any additional remuneration for his work on these days. In the case of a one-day business trip of an employee falling on a day off, he is given another day of rest within the next two weeks.
Posted workers are paid per diem at the rate of 3 percent of the monthly tariff rate (salary), but not less than 50 kopecks and not more than 2 r. 60 kop. for each day of the business trip, including weekends and holidays; the day of departure and the day of arrival are counted as one day.
For a business trip associated with a continuous stay in one point for more than 30 days, daily allowances are paid in the amount of 1.5 percent of the monthly tariff rate (salary), but not less than 50 kopecks. and not more than 1 rub 30 kopecks. per day. Per diem allowance is paid in the same amount for a business trip to the countryside. For a business trip to the countryside for a period of less than 2 days, per diem is not paid at all. When traveling on a business trip to a populated P)nkt located within the administrative district in which the place of permanent work of the employee is located, daily allowances are paid in the amount of 1 percent of the monthly tariff rate (salary), but not less than 50 kopecks. and not more than 1 rub. per day.
If a seconded person can return daily to his permanent place of residence due to the conditions of work and communication, he is not paid daily allowance.
When staying on a business trip, partly in rural and partly in urban areas, daily allowances are paid for the time spent in rural areas according to the norms of rural areas and for the time spent in urban areas - according to the norms of urban areas.
Per diems for the time spent on the road are paid at the same rates as for the time spent on a business trip; if the employee is sent to the countryside - according to the norms of the countryside, if to the city - according to the norms of the urban area.
During the stay on a business trip, with the exception of the time spent on a trip, the traveler is reimbursed for the costs of renting housing (except when it is provided to him free of charge) in the following amounts:
on a business trip to Moscow, Leningrad, Kyiv - 1 rub. per day; to the capitals of the union, autonomous republics, to regional (territorial) centers and cities of republican and regional (territorial) subordination - 70 kopecks. per day; to other areas of the USSR - 50 kopecks. per day.
When business travelers submit paid invoices issued by state and public institutions and enterprises, payment for the rental of premises is possible within the limits of actual costs, but not higher; on a business trip to Moscow, Leningrad and Kyiv - 70 percent of the daily allowance, i.e. no more than 1 ruble 82 kopecks. per day; on business trips to the capitals of the union, autonomous republics, to regional (territorial) centers and cities of republican and regional (territorial) subordination - 60 percent, to other areas of the USSR - 40 percent of the daily allowance. Expenses for paying for housing in rural areas are reimbursed only in the amount of a fixed norm of 50 kopecks, regardless of the amount of actual expenses.
If, while on a business trip, an employee falls ill, he is paid daily allowance and expenses for renting a room (provided that he was not on inpatient treatment in a medical institution) for the entire time until he, for health reasons, is unable to start performing a business trip task or return to a permanent job.
During the period of illness of the seconded employee, the salary at the place of work is not saved for him, and he is paid temporary disability benefits on a general basis
The illness of the seconded person, as well as the inability to return to the permanent place of work due to illness, must be certified in the proper manner.
Relocation expenses are paid to the posted worker in the following amounts:
a) by rail - at the rate of a rigid wagon; b) by waterways - according to the tariff of the 2nd class; c) on highways or dirt roads - according to the fare existing in the given area, which is confirmed by the local authority or the institution or enterprise to which the seconded person was sent.
To pay the cost of railway travel at the tariff of a rigid carriage of a passenger train (without a reserved seat) and the cost of travel on a steamboat at the tariff of the 2nd class, no supporting documents are required. Expenses for paying for travel in a fast train, reserved seat or docked train are reimbursed to the traveler upon presentation of the relevant travel documents. Under the same conditions, the cost of travel in a soft wagon is reimbursed if there is a permit for travel in a soft wagon. When the journey to the place of business trip or back lasts more than a day or occurs at night, the employee, with the permission of the head of the enterprise, is reimbursed for the cost of paying for the cost of a bed in a hard car. When traveling in a soft car, the bed is not paid
In accordance with the Decree of the Council of Ministers of the USSR of October 6, 1969 No. 795, persons on business trips are allowed to use air transport, regardless of the distance of travel (SP USSR, 1969, No. 23, Art. 138).
If the railway station, pier, airfield are outside the city limits, the business traveler is paid travel expenses to these points
In the event that an employee on a business trip, after the end of the business trip, without returning to the place of permanent work, goes on vacation, transportation costs are paid to him only for travel on a business trip
Payment of expenses for business trips to the Khabarovsk, Primorsky Territories. Amur region, to the regions of the Far North and in areas equated to regions of the Far North, is carried out in accordance with the decree of the Central Executive Committee and the Council of People's Commissars of the USSR of January 14, 1927 "On business trips within the USSR" (Collection of legislative acts on labor, 1965, p. 422).
Those sent to the above areas are paid per diem in the amount of 1/25 of the employee's fixed monthly rate, but not more than 3 rubles. 50 kop. per day. Accommodation during business trips to the city of Yakutsk, to regional, regional and district centers and to cities of republican, regional, regional, district subordination are paid in amounts established by agreement of the parties, within 60 percent of the daily allowance, but not less than 70 kopecks, and on business trips to other settlements indicated. above localities - within 40 percent of the daily allowance, and not less than 50 kopecks per day.
The procedure and amounts of compensation payments caused by a business trip are regulated by the following regulations: Fundamentals of labor legislation (Article 48); article 121 of the Labor Code of the Ukrainian SSR; Art. 116 Labor Code of the RSFSR; On payment for business trips? within the USSR; Decree of the Council of People's Commissars of the USSR of June 19, 1S40 (Collection of legislative acts on labor, 1965, p. 418); On the procedure for applying the Decree of the Council of People's Commissars of the USSR of June 19, 1940 "On payment for business trips within the USSR." Explanation of the NKF of the USSR of September 16, 1940 No. 691/239 (Collection of legislative acts on labor, 1965. p. 421).
What compensation is paid to an employee when transferred to another locality? When transferring employees to another locality, with the exception of a transfer of their own free will, the transferee is paid: the cost of travel to the new place of work of the employee himself and his family members; the cost of transporting property; daily allowance for the time spent on the road, wages for the time spent on the road and for another six days; a one-time allowance for the employee and moving family members.
These compensations are paid in the following amounts:
a) travel by rail is paid based on the cost of tickets and reserved seats in a rigid carriage. By agreement of the parties, the cost of a ticket in a soft carriage can be paid if the journey lasts more than a day. When traveling on waterways, the cost of a 2nd class ticket is paid, on highways and dirt roads - at the cost existing in the area. Transportation of property is paid within the limits of up to 240 kg for the employee himself and up to 80 kg for each moving family member. Employees transferred, sent or invited to work in the regions of the Far North and areas equated to them have the right to use air transport when moving to the place of work;
b) for the time spent on the road, the employee is paid per diem in the amount of 1/30 of the monthly official salary (tariff rate), but not more than 1 rub. per day;
c) a one-time allowance is paid: for the transferred employee in the amount of his monthly official salary, and for each moving family member - in the amount of "/" of the employee's allowance. Family members for whom compensation is paid include: wife (husband), children and parents of the relocating employee who live with him and are dependent on him.The cost of travel of family members, transportation of their property, as well as a lump-sum allowance for family members are paid only if they move to a new place of residence of the employee before the expiration of 1 year from the date of relocation of the employee himself;
d) wages for the time spent on the road and for another six days are paid to the employee at the rate of the official salary (tariff rate) at the new place of work. This payment is made only in the event that the employee was actually released from work in order to prepare for the move or to settle in a new place of work.
In case of failure to appear at the destination or refusal to start work without a good reason, the employee is obliged to return in full the amounts paid to him in connection with the move. If the employee did not fully work out the time stipulated during the transfer (acceptance), and in the absence of a specific period, he resigned of his own free will before the expiration of a year from the date of transfer or was dismissed for violation of labor discipline, he is also obliged to fully return the amounts * received during the transfer or direction to work. If the employee did not show up for work or refused to start work for a good reason, he is obliged to return the amounts received in connection with the relocation, with the exception of the expenses actually incurred.
dov. In case of termination of the employment contract due to the failure of the administration to fulfill its obligations, the amounts received by the employee in connection with the move are not refundable. Persons moving to a new place of work at their own request, the compensation established during transfers by agreement of the parties may be paid in full or in part.
Employees who move to another locality in connection with their employment on departure are paid: a) the cost of travel for the employee himself and his family members and the cost of transporting property; b) daily allowance for the time spent on the road. A one-time allowance for the employee himself and his family members, as well as wages for the time before the start of work, may be paid to these persons by agreement of the parties.
Young specialists sent to work after graduating from a higher or secondary specialized educational institution are paid the cost of travel and transportation of property, as well as daily allowances for the time spent on the road according to the norms established for workers transferred to another locality. A one-time allowance for young specialists is paid in the amount of Vs of the monthly official salary (tariff rate) at the place of work, and for each moving family member in the amount of XU of the allowance of the youngest specialist.
The young specialist is obliged to return the amounts received in connection with the move in the following cases: a) if he did not appear at the place of work or refused to start work without good reason; b) if he left his job without having worked for 3 years after his appointment or was fired for violating labor discipline.
Young workers who are sent to work outside their permanent place of residence after graduating from vocational schools are paid travel to the place of work, baggage and daily allowance for the time spent on the road at the rate of 75 kopecks per day. Upon arrival at the enterprise, young workers are given an advance payment of in the amount of 30 rubles with the deduction of this amount from wages for 6 months.
When transferring to another job or hiring, associated with moving within the same settlement or for a distance of not more than 25 km beyond the boundaries of this settlement, the employee is paid only the actual expenses for the travel of the employee and members of his family and for the transportation of property.
The amount and procedure for paying compensation to persons leaving for work in another locality by way of public conscription, when concluding an employment contract in the manner of an organized selection of workers, in connection with the implementation of measures to reorganize the management bodies of the national economy and in some other cases, are regulated by special rules
The amount and procedure for payment of compensation upon transfer and assignment to work in another locality are regulated by the Fundamentals of Labor Legislation (Article 48); Art. 120 Labor Code of the Ukrainian SSR; Art. 116 Labor Code of the RSFSR; Decree of the Central Executive Committee and Council of People's Commissars of the USSR of November 23, 1931 "On compensation and guarantees for transfer, admission again and sending to work in other areas" (Collection of legislative acts on labor, 1965, p. 433).
How is the wear and tear of tools belonging to workers and employees compensated, and how are payments made for unissued overalls and special footwear? Workers and employees using
their tools for the needs of the enterprise, institution, organization, are entitled to receive compensation for the wear (amortization) of their tools.
The amount and procedure for paying this compensation are determined by the administration in agreement with the worker or employee and with the FZMK of the trade union, if the amount and procedure for paying compensation are not established centrally.
At work with harmful working conditions, as well as at work carried out in special temperature conditions or associated with pollution, workers and employees are issued free of charge according to established standards, special clothing and special shoes
In exceptional cases, in case of non-issuance of work clothes and safety shoes established by the norms in time and their acquisition in connection with this by the employees themselves, the administration is obliged to compensate employees for expenses based on the cost of purchased work clothes and safety shoes at state retail prices. (Article 63 of the Fundamentals of Labor Legislation; Articles 163, 164 of the Labor Code of the Ukrainian SSR; Article 152 of the Labor Code of the RSFSR).
What is the procedure and limits for deductions from wages? In order to protect the wages of workers and employees from unreasonable deductions, the law establishes a strictly limited list of grounds for making deductions, the circle of bodies that have the right to make these deductions, as well as the procedure, limits and amounts of possible deductions.
In accordance with the current legislation, deductions from the wages of workers and employees may be made in the following cases:
a) in order to fulfill the obligations of workers and employees directly to the state;
b) in order to ensure the fulfillment of obligations of workers and employees to third parties (both citizens and legal entities);
c) to pay off the obligations of workers and employees to the enterprise or institution in which they work.
The first group of deductions includes taxes (income - from bachelors, single and small-family citizens), deductions from persons serving correctional labor under a court sentence, as well as fines imposed by the judiciary and administratively. Taxes from persons serving corrective labor are calculated from the full amount of earnings, without excluding from it the part that is withheld by a court verdict. In the same manner, taxes are calculated from persons whose wages are withheld amounts according to executive documents.
Deductions from the wages of persons serving correctional labor are made in the amount established by a court verdict from 5 to 20 percent of earnings (Article 29 of the Criminal Code of the Ukrainian SSR; Article 27 of the Criminal Code of the RSFSR)
The second group of deductions includes deductions in favor of organizations and individuals made by the administration on the basis of the following executive documents: writ of execution issued by courts; writ of execution issued on the basis of decisions of comrades' courts; Executive inscriptions of notarial bodies In addition, the administration is also obliged to make deductions from the wages of workers and employees on the basis of instructions - obligations issued by employees who purchased goods on credit, as well as on the basis of obligations for the voluntary payment of alimony.
In accordance with Art. 50 of the Fundamentals of Labor Legislation, with each payment of wages, the total amount of all deductions cannot exceed 20 percent of the wages due to be paid to the worker or employee. An exception is allowed in the following cases: when collecting alimony; in case of compensation for harm caused by injury or other damage to health, as well as the death of the breadwinner; when compensating for damage caused by robbery or theft of state, public or personal property. In these cases, deductions are allowed up to 50 per cent of wages due.
When recovering under several executive documents, the employee in all cases must be kept 50 percent of wages, with the exception of deductions during the serving of corrective labor, since the deduction of up to 20 percent of wages by a court sentence from a person sentenced to corrective labor at the place of work is measure of punishment.
Recovery under executive documents cannot be made from the following amounts payable to the employee;
a) severance pay paid upon dismissal of an employee and compensation for unused vacation (if compensation is received for several years of unused vacation, then the recovery of alimony is also allowed from compensation for unused vacation);
b) compensation payments related to a business trip, transfer or assignment to work in another locality and other compensation amounts provided for by labor legislation;
c) premiums of a one-time nature;
d) state benefits for large families and single mothers;
e) childbirth and burial allowances paid out of social insurance funds. For social security benefits paid in case of temporary disability. recovery can be levied only by a court decision on the recovery of alimony and on compensation for harm caused by injury or other damage to health, as well as the death of the breadwinner (Article 406 of the Code of Civil Procedure of the Ukrainian SSR; Article 387 of the Code of Civil Procedure of the RSFSR).
The third group includes deductions from the wages of workers and employees to cover their debts to a given enterprise or institution.
Deductions from the wages of workers and employees by direct order of the administration can be made only in the following cases: a) to pay off an advance paid on account of wages; b) for the return of amounts overpaid to employees as a result of counting errors In cases where the overpaid wages were issued to an employee as a result of a counting error, and in connection with the incorrect application of the provisions on remuneration by the administration, the administration is not entitled to deduct; c) to pay off the unspent, not returned in a timely manner advance payment issued for business trips or official travel;
d) to pay off the unspent and not returned in a timely manner part of the advance payment issued for economic needs, in the absence of objections from the employee regarding the grounds or amount of the deduction. The administration can make deductions from wages in compensation for damage caused by an employee to an enterprise, institution, organization only with the written consent of the employee (Article 49 of the Fundamentals of Labor Legislation). The administration has the right to make an order to withhold no later than 1 month from the date of expiration of the period established for the return of the advance payment, repayment of the debt, or from the date of the incorrectly calculated issue. After the expiration of the specified period, the administration loses the right to recover in an indisputable manner objections of the employee regarding the grounds or amount of deduction, the administration may file a lawsuit in court.
In these cases, deductions can be made at a time or in installments and regardless of what part of the salary remains free from all other penalties, i.e., more than 50 percent of the wages due to the employee can be recovered (Decree of the Council of People's Commissars of the USSR of August 26, 1929 "Withholding advances and accountable amounts" Collection of legislative acts on labor, 1965, p. 413).
The administration also has the right, by its order, to make deductions from wages in the event that, upon dismissal of an employee, it turned out that he did not work in full for the period of time for which he received leave in advance.
Withholding is not allowed upon dismissal of an employee due to the liquidation of an enterprise (institution), to reduce staff, due to inconsistency with the position held or work performed, in connection with the transfer to another job by decision of public organizations, in connection with conscription to the Soviet Army, retirement. If, upon dismissal of an employee, the administration, having the right to withhold, could not make it due to the insufficiency of the amounts due to the employee in the calculation, then further recovery in this case is not made.
How long does the administration have to pay when dismissing a worker or employee? Upon dismissal of a worker or employee, the payment of all amounts due to him is made on the day of dismissal. If the employee did not work on the day of dismissal, then the amounts due to him must be paid no later than the next day after the dismissed demand for payment is submitted.
In the event of a dispute over the amount of amounts due to the employee upon dismissal, the administration is in any case obliged to pay the amount disputed by it within the period specified above.
In case of non-payment due to the fault of the administration of the amounts due to the dismissed employee within the above terms, in the absence of a dispute about their amount, the enterprise, institution, organization are obliged to pay the employee his average earnings for the entire time of delay until the day of the actual calculation. is obliged to pay the specified compensation in the event that the dispute is resolved in favor of the employee. If the dispute is partially resolved in favor of the employee, then the amount of compensation in his favor in this case is determined by the body that made the decision on the merits of the dispute.
Chapter 21
Article 133. Establishment of the minimum wage
The minimum wage is established simultaneously throughout the Russian Federation by federal law and cannot be lower than the subsistence minimum for an able-bodied person.
The monthly salary of an employee who has worked the norm of working hours during this period and fulfilled labor norms (labor duties) cannot be lower than the minimum wage established by federal law.
When remuneration is based on the tariff system, the size of the tariff rate (salary) of the first category of the unified tariff scale cannot be lower than the minimum wage.
The amount of the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, as well as payments for work in conditions that deviate from normal, for work in special climatic conditions and in territories exposed to radioactive contamination, other compensation and social payments.
The procedure for calculating the subsistence minimum and its value are established by federal law.
For the subsistence minimum, see the certificate
Article 134
Ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with the growth of consumer prices for goods and services. In organizations financed from the relevant budgets, wage indexation is carried out in the manner prescribed by laws and other regulatory legal acts, and in other organizations - in the manner established by the collective agreement, agreements or local regulatory act of the organization.
Article 135. Establishment of wages
Wage systems, tariff rates, salaries, various types of payments are established:
Employees of organizations financed from the budget - by relevant laws and other regulatory legal acts;
Employees of organizations with mixed financing (budget financing and business income) - laws, other regulatory legal acts, collective agreements, agreements, local regulations of organizations;
Employees of other organizations - collective agreements, agreements, local regulations of organizations, labor contracts.
The system of remuneration and incentives for work, including an increase in pay for work at night, weekends and non-working holidays, overtime work and in other cases, is established by the employer, taking into account the opinion of the elected trade union body of this organization.
The terms of remuneration determined by an employment contract cannot be worsened in comparison with those established by this Code, laws, other regulatory legal acts, a collective agreement, agreements.
The terms of remuneration determined by the collective agreement, agreements, local regulations of the organization cannot be worsened in comparison with those established by this Code, laws and other regulatory legal acts.
Article 136. Procedure, place and terms of payment of wages
When paying wages, the employer is obliged to notify each employee in writing of the components of wages due to him for the relevant period, the amount and grounds for the deductions made, as well as the total amount of money to be paid.
The form of the pay slip is approved by the employer, taking into account the opinion of the representative body of employees.
Wages are paid to the employee, as a rule, at the place of performance of work by him or transferred to the bank account indicated by the employee on the terms determined by the collective agreement or labor contract.
Wages are paid directly to the employee, unless another method of payment is provided for by law or an employment contract.
Wages are paid at least every half a month on the day established by the organization's internal labor regulations, collective agreement, labor contract.
Article 137. Limitation of deductions from wages
Deductions from the employee's wages are made only in cases provided for by this Code and other federal laws.
Deductions from the employee's salary to pay off his debt to the employer can be made:
To compensate for the unworked advance payment issued to the employee on account of wages;
To pay off an unspent and not returned in a timely manner advance payment issued in connection with a business trip or transfer to another job in another area, as well as in other cases;
To return the amounts overpaid to the employee due to accounting errors, as well as the amounts overpaid to the employee, in the event that the body for the consideration of individual labor disputes recognizes the employee's guilt in failure to comply with labor standards (part three of Article 155) or simple (part three of Article 157);
Upon dismissal of an employee before the end of the working year, on account of which he has already received annual paid leave, for unworked vacation days. Deductions for these days are not made if the employee is dismissed on the grounds specified in paragraphs 1, 2, subparagraph "a" of paragraph 3 and paragraph 4 of Article 81, paragraphs 1, 2, 5, 6 and 7 of Article 83 of this Code.
In the cases provided for in paragraphs two, three and four of part two of this article, the employer has the right to decide on the deduction from the employee's salary no later than one month from the date of expiration of the period established for the return of the advance, repayment of debts or incorrectly calculated payments, and provided that if the employee does not dispute the grounds and amounts of deduction.
Wages overpaid to an employee (including in the event of incorrect application of laws or other regulatory legal acts) cannot be recovered from him, except in the following cases:
If the body for the consideration of individual labor disputes recognizes the fault of the employee in failure to comply with labor standards (part three of Article 155) or simple (part three of Article 157);
If the salary was overpaid to the employee in connection with his illegal actions established by the court.
Article 138. Limitation of the amount of deductions from wages
The total amount of all deductions for each payment of wages may not exceed 20 percent, and in cases provided for by federal laws, 50 percent of the wages due to the employee.
When deducting from wages under several executive documents, the employee must in any case be retained 50 percent of wages.
The restrictions established by this article do not apply to deductions from wages when serving corrective labor, recovery of alimony for minor children, compensation for harm caused by the employer to the health of the employee, compensation for damage to persons who have suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime. . The amount of deductions from wages in these cases cannot exceed 70 percent.
Deductions from payments that are not foreclosed in accordance with federal law are not allowed.
Article 139. Calculation of the average wage
For all cases of determining the size of the average wage provided for by this Code, a single procedure for its calculation is established.
To calculate the average wage, all types of payments provided for by the remuneration system used in the relevant organization, regardless of the sources of these payments, are taken into account.
In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 months preceding the moment of payment.
The average daily earnings for vacation pay and compensation for unused vacation are calculated for the last three calendar months by dividing the amount of accrued wages by 3 and by 29.6 (average monthly number of calendar days).
The average daily wage for paying for vacations granted in working days, in the cases provided for by this Code, as well as for paying compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days according to the calendar of the six-day working week.
The collective agreement may also provide for other periods for calculating the average wage, if this does not worsen the position of the employees.
Features of the procedure for calculating the average wage established by this article are determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.
Article 140
Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts must be paid no later than the next day after the dismissed employee submits a request for payment.
In the event of a dispute about the amounts due to the employee upon dismissal, the employer is obliged to pay the amount not disputed by him within the period specified in this article.
Article 141
Wages not received by the day of death of the employee are issued to members of his family or to a person who was dependent on the deceased on the day of his death. The payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.
Article 142
The employer and (or) representatives of the employer duly authorized by him, who have allowed delays in the payment of wages to employees and other violations of wages, shall be liable in accordance with this Code and other federal laws.
In the event of a delay in the 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 payment of the delayed amount. Suspension of work is not allowed:
During periods of introduction of martial law, a state of emergency or special measures in accordance with the legislation on a state of emergency;
In the bodies and organizations of the Armed Forces of the Russian Federation, other military, paramilitary and other formations and organizations in charge of ensuring the defense of the country and the security of the state, emergency rescue, search and rescue, fire fighting, work to prevent or eliminate natural disasters and emergency situations, in law enforcement agencies;
In organizations directly serving especially dangerous types of production, equipment;
In organizations related to ensuring the life of the population (energy supply, heating and heat supply, water supply, gas supply, communications, ambulance and emergency medical care stations).
Article 143. Tariff system of remuneration
The tariff system of remuneration includes: tariff rates (salaries), tariff scale, tariff coefficients.
The complexity of the work performed is determined on the basis of their billing.
Tariffication of work and the assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of work and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their application are approved in the manner established by the Government of the Russian Federation.
See the Certificate of Changes to the Unified Tariff and Qualification Directory of Works and Occupations of Workers
For the approval of the Qualification Handbook for the positions of managers, specialists and other employees, see Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37
The tariff system for remuneration of employees of organizations financed from the budgets of all levels is established on the basis of a unified tariff scale for remuneration of employees in the public sector, approved in the manner established by federal law, and which is a guarantee for the remuneration of employees in the public sector. The tariff system of remuneration of labor of employees of other organizations may be determined by collective agreements, agreements, taking into account unified tariff and qualification reference books and state guarantees for remuneration.
Article 144. Stimulating payments
The employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. These systems may also be established by a collective agreement.
The procedure and conditions for the application of incentive and compensation payments (surcharges, allowances, bonuses, and others) in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation, by the state authorities of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.
Article 145
Remuneration for the labor of heads of organizations, their deputies and chief accountants in organizations financed from the federal budget is made in the manner and in the amount determined by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the state authorities of the corresponding constituent entity of the Russian Federation, and in organizations financed from the local budget - by local governments.
The wages of heads of other organizations, their deputies and chief accountants are determined by agreement of the parties to the employment contract.
Article 146. Remuneration for work in special conditions
The remuneration of labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions, is made at an increased rate.
The labor of workers employed in areas with special climatic conditions is also paid at an increased rate.
Article 147
The remuneration of labor of workers employed in heavy work, work with harmful and (or) dangerous and other special working conditions, is established at an increased rate in comparison with the tariff rates (salaries) established for various types of work with normal working conditions, but not lower than established by laws and other regulatory legal acts.
The list of hard work, work with harmful and (or) dangerous and other special working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations. An increase in wages on the specified grounds is carried out based on the results of attestation of workplaces.
Specific amounts of increased wages are established by the employer, taking into account the opinion of the representative body of employees or by a collective agreement, labor contract.
Article 148. Payment for labor at work in areas with special climatic conditions
Remuneration for work in areas with special climatic conditions is made in the manner and in amounts not lower than those established by laws and other regulatory legal acts.
Article 149
When performing work in working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, weekends and non-working holidays, etc.), the employee is paid the appropriate additional payments provided for by the collective agreement, labor contract. The amount of additional payments cannot be lower than those established by laws and other regulatory legal acts.
Article 150
When an employee with a time wage performs work of various qualifications, his work is paid for work of a higher qualification.
When an employee with piecework wages performs work of various qualifications, his work is paid at the rates of the work performed by him.
In cases where, taking into account the nature of production, workers with piecework wages are entrusted with the performance of work charged below the categories assigned to them, the employer is obliged to pay them the difference between the categories.
Article 151
An employee who performs for the same employer, along with his main job, stipulated by an employment contract, additional work in another profession (position) or performs the duties of a temporarily absent employee without being released from his main job, is paid an additional payment for combining professions (positions) or performing duties of a temporarily absent employee.
The amounts of additional payments for combining professions (positions) or performing the duties of a temporarily absent employee are established by agreement of the parties to the employment contract.
Article 152. Remuneration for work outside the normal working hours
Overtime work is paid for the first two hours of work at least one and a half times, for subsequent hours - at least twice the amount. Specific amounts of payment for overtime work may be determined by a collective agreement or an employment contract. At the request of the employee, overtime work, instead of increased pay, may be compensated by providing additional rest time, but not less than the time worked overtime.
Part-time work outside the normal working hours is paid based on hours worked or output.
Article 153. Payment for work on weekends and non-working holidays
Work on weekends and non-working holidays is paid at least twice:
Pieceworkers - not less than double piecework rates;
Employees whose work is paid at daily and hourly rates - in the amount of at least double the daily or hourly rate;
For employees receiving a monthly salary - in the amount of at least a single daily or hourly rate in excess of the salary, if work on a weekend and non-working holiday was carried out within the monthly norm of working hours, and in an amount of at least a double hourly or daily rate in excess of the salary, if the work produced in excess of the monthly norm.
At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a non-working holiday is paid in a single amount, and the day of rest is not subject to payment.
Remuneration of work on weekends and non-working holidays for creative workers of cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance of works, professional athletes in accordance with the lists of professions established by the Government of the Russian Federation, taking into account the opinion Russian tripartite commission for the regulation of social and labor relations, may be determined on the basis of an employment contract, a collective agreement or a local regulatory act of the organization.
Article 154. Payment for work at night
Each hour of work at night is paid at an increased rate compared to work under normal conditions, but not lower than the rates established by laws and other regulatory legal acts.
The specific size of the increase is established by the employer, taking into account the opinion of the representative body of employees, the collective agreement, the labor contract.
Article 155
In case of non-fulfillment of labor standards (official duties) due to the fault of the employer, payment is made for the time actually worked or work performed, but not lower than the average salary of an employee calculated for the same period of time or for work performed.
In case of non-fulfillment of labor standards (official duties) for reasons beyond the control of the employer and employee, the employee retains at least two-thirds of the tariff rate (salary).
In case of non-fulfillment of labor standards (official duties) due to the fault of the employee, payment of the normalized part of wages is made in accordance with the amount of work performed.
Article 156
Marriage through no fault of the employee is paid on a par with good products. Full marriage due to the fault of the employee is not subject to payment.
Partial marriage due to the fault of the employee is paid at reduced rates, depending on the degree of suitability of the product.
Article 157. Payment for idle time
Downtime (Article 74) due to the fault of the employer, if the employee warned the employer in writing about the beginning of the downtime, is paid in the amount of at least two-thirds of the employee's average wage.
Downtime for reasons beyond the control of the employer and employee, 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 tariff rate (salary).
Downtime due to the fault of the employee is not paid.
Article 158. Payment for labor in the development of new industries (products)
A collective agreement or an employment contract may provide for the retention of the employee's previous salary for the period of mastering a new production (product).
The procedure for remuneration to an employee according to the Labor Code of the Russian Federation
Remuneration according to the Labor Code of the Russian Federation produced in 3 stages. Before considering the payment procedure, it is necessary to clarify which payments are included in the remuneration of employees.
Salary under Art. 129 of the Labor Code and in judicial practice
In accordance with Art. 129 Labor Code of the Russian Federation wages carried out in the form of wages. Salary is the sum of remuneration for labor activity, stimulating and compensatory payments.
Judicial practice shows that parts of earnings must correspond to a number of features given in the table:
Dependence on the qualifications of the worker and the characteristics of the work, such as: complexity, conditions of performance, quality and quantity
Determination of the Armed Forces of the Russian Federation of September 16, 2015 No. 304-KG15-5008
Existence within an employment relationship
The accrual is carried out for the performance of the official function
Decree of the Federal Antimonopoly Service of the Far Eastern District dated March 12, 2014 No. Ф03-6642/2013
Automatic payouts
The dependence established by the employer on the length of service of the employee, the presence of penalties or their absence, conscientiousness in the performance of official duties
Definition of the Supreme Court of 04.07.2016 No. 310-KG16-8285
Established by the employer dependence on the labor contribution of the employee
Definition of the Supreme Court of June 28, 2016 No. 304-KG16-6749
The selection of features allows you to distinguish parts of the salary from other cash payments that the employer pays to the worker. For example, produced by Labor Code of the Russian Federation wages does not include:
- expenses for the transportation of property and subsequent arrangement in the new place of residence of the worker, due to the transition to work in a new locality (see the definition of the Supreme Court of February 26, 2016 No. 310-KG15-20212);
- payment of remuneration to employees on occasion of anniversaries (see the definition of the Supreme Court of September 1, 2015 No. 304-KG15-10018);
- payments to employees in order to compensate for the costs of their education, education of employees' children (see the definition of the Supreme Court of January 28, 2016 No. 310-KG15-18757).
The procedure for paying salaries to employees
According to Art. 136 of the Labor Code, the worker receives payment based on the results of labor activity at least twice a month. Payment is due after the work is completed. The maximum period for the transfer of funds is 15 days from the end of the period for which it is calculated.
Each time when transferring payment by a working employer, the established Art. 136 TC payment procedure:
- Earnings are calculated.
Pay cut
The calculation of the amount of earnings includes a deduction from the income of the worker of various deductions. A number of them do not depend on the efficiency and conscientiousness of the employee. So, the employer in any case withholds the amounts:
- personal income tax (Chapter 23 of the Tax Code);
- insurance premiums for social, medical and pension insurance (Article 425 of the Tax Code of the Russian Federation, Law “On Compulsory Social Insurance ...” dated July 24, 1998 No. 125-FZ).
A number of deductions are made by a court decision and do not relate to the work activity of the employee. For example, these are the amounts:
- alimony (section 5 of the RF IC);
- deductions from the earnings of those sentenced to correctional and forced labor (Article 50, Article 53.1 of the Criminal Code of the Russian Federation).
The salary can be reduced by deductions related to the employee's labor activity, for example:
- deprivation of the mandatory bonus or reduction of its size if the conditions for such actions are provided by the employer (letter of Rostrud dated December 18, 2014 No. 3251-6-1);
- deduction of amounts previously transferred to the employee due to a counting error (Article 137 of the Labor Code);
- repayment of an unspent advance payment for a business trip that was not returned to workers (Article 137 of the Labor Code);
- compensation for material damage caused to the employer (Article 238 of the Labor Code);
- refund of amounts from the employee’s previously paid wages if the employee’s guilt is proven in downtime, failure to comply with the labor standard (Article 137 of the Labor Code), etc.
Let's summarize. Salary is a guaranteed income of an employee, automatically accrued within the framework of labor relations for the fulfillment of labor standards and varies due to the qualifications of the worker, his length of service, the complexity of the work, or other grounds established in the Labor Code or by the employer. By Labor Code of the Russian Federation wages consists of additional payments and remuneration for work. The amount of salary can be reduced by deductions. In accordance with Art. 136 Labor Code wages is made from 2 times a month in 3 stages, including the calculation of earnings, notification of the employee about it and, in fact, payments.
Remuneration according to the labor code of the Russian Federation
A fairly extensive definition of all the nuances of remuneration under the Labor Code of the Russian Federation allows you to fairly accurately regulate the relationship between the employer and the employee in terms of remuneration payments. This law contains absolutely all possible extensions of the employment contract regarding the determination of the size and calculation of both wages and all kinds of bonuses or bonuses. However, it also limits certain opportunities, thus protecting the employees of the organization. But first things first.
pay labor code
To begin with, it should be said that the main nuances regarding wages are contained in the Labor Code of the Russian Federation, more specifically, Article 135. First of all, it states that any employee has every right to receive remuneration payments for his work.
And in this case, there should be no talk of discrimination on any grounds. A certain minimum is established in the form of a minimum wage. This figure is determined both for the whole of Russia and in each region independently, depending on its:
- territorial location;
- Development of infrastructure, industry and other things;
- The population of the territories;
- Other factors, one way or another affecting the value of the minimum wage.
Now we should define more specifically what is meant by this familiar concept. What is the opinion of the labor code on this matter. And what are the dependencies?
TC salary
The Labor Code of the Russian Federation gives a fairly precise definition of the concept of "wage". Article 129 clearly indicates the list of payments that fit this term. It is extensive, but all should be listed:
- Compensatory payments for labor activity, which in one way or another depend on the position of the employee, the complexity of the work performed by him, the quantitative and qualitative characteristics of labor, climatic and other conditions;
- Compensatory payments. Whether it be a surcharge, an allowance, etc. Additional payments are also suitable here for the fact that working conditions in one way or another differ from normal ones. Either they are harmful to the employee's body due to emissions, or it's just an extremely harsh climatic zone of work;
- Any payment designed to stimulate work activity. In this case, we are talking about bonuses to employees, the accrual of allowances of various kinds. Or additional payments, in the form of incentives for overtime hours of work.
The amount of the employee's income is determined by the employment contract of the organization, which announces the system of remuneration for labor activity. Therefore, this document should contain clearly described criteria for any payments, as well as the reasons for which they are issued. Let's discuss this in more detail.
Employment contract
The employee's salary is determined by means of an employment agreement. In this case, Article 57 of the Labor Code of the Russian Federation plays a key role. It contains exhaustive requirements for the clauses that this contract should contain. So, it is necessary to describe:
- Conditions under which payment is made. That is the system. Moreover, it is necessary to indicate the amounts of tariff rates, salaries, various kinds of additional payments, allowances and incentive payments, for example, bonuses;
- Availability of compensation payments when performing labor activity, which is difficult from a physical point of view;
- You should also describe various types of compensation if the employee is engaged in a hazardous activity, or if working conditions can adversely affect his health in one way or another. It is necessary to indicate the characteristics of labor at the place where the employee carries out activities of a working nature.
From this we can conclude that the amount of salary (tariff rates, salary, etc.), various kinds of additional payments and allowances, incentive payments must necessarily be described in the employment contract of each employee who carries out work activities in this organization. Also, all this is supported by the drafting of a collective agreement / agreement / local-normative act.
Payment Forms
In this case, Article 131 of the same code of the Russian Federation plays a key role. It is established that payment for labor activity should occur exclusively in monetary terms. Moreover, the currency should be exactly the ruble, which operates in the Russian Federation.
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However, a collective or labor agreement has a certain nuance. In the event that the employee himself wishes that payment for his activities be made in any other form, then he has the right to receive it. This must be done in writing. There is also a certain nuance. In such cases, the part of the employee's income that is not paid in cash cannot be more than twenty percent of his accrued wages.
It can be seen that regarding the remuneration of labor activity, the legislation has many different points in its acts. This was created primarily in order to provide protection to the employee, as well as provide suitable conditions for work. In case of deviations from the norm, there are certain payments as moral / physical damage.
Article 136 of the Labor Code of the Russian Federation. Procedure, place and terms of payment of wages
New edition Art. 136 Labor Code of the Russian Federation
When paying wages, the employer must notify each employee in writing of:
1) on the components of wages due to him for the relevant period;
2) on the amount of other amounts accrued to the employee, including monetary compensation for violation by the employer of the established deadline, respectively, payment of wages, vacation pay, payments upon dismissal and (or) other payments due to the employee;
3) on the amount and grounds for the deductions made;
4) on the total amount of money to be paid.
The form of the payslip is approved by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Article 372 of this Code for the adoption of local regulations.
Wages are paid to the employee, as a rule, at the place of work or transferred to the credit institution specified in the employee's application, on the terms determined by the collective agreement or labor contract. The employee has the right to change the credit organization to which the wages are to be transferred by notifying the employer in writing of the change in the details for the transfer of wages no later than five working days before the day of payment of wages.
The place and terms of payment of wages in non-monetary form are determined by a collective agreement or an employment contract.
Wages are paid directly to the employee, unless another method of payment is provided for by federal law or an employment contract.
Wages are paid at least every half a month. The specific date for the payment of wages is established by the internal labor regulations, the collective agreement or the employment contract no later than 15 calendar days from the end of the period for which it is accrued.
If the day of payment coincides with a day off or a non-working holiday, payment of wages is made on the eve of this day.
Holidays are paid no later than three days before the start of the holiday.
The work of the employee must be paid by the employer in a timely manner and in full. This phrase hides the fundamental principle of the current labor legislation, but not all organizations and individual entrepreneurs using hired labor conscientiously fulfill their obligations towards employees.
It is important not only to choose cost-effective salary scheme personnel, but also to make sure that it does not contradict either the norms of the Labor Code of the Russian Federation or the requirements of the trade union (if a body representing the interests of employees has been created at the enterprise). In addition, reflecting the size and procedure for paying salaries at the enterprise in the Regulations on wages, you need to check with the Internal Labor Regulations and other local acts - there should be no contradictions.
Remuneration: which system to choose?
The employer has the right to independently form and modify at the enterprise, adhering to the principle of equal material remuneration for equal work. To date, time-based and piecework systems are considered the main ones, since the vast majority of organizations turn to them. Within the framework of the time-based payment system, several different forms are distinguished, in particular:
- simple time-based, in which the employee's salary is calculated based on a fixed rate and the amount of time actually worked;
- time-bonus, which includes, in addition to the tariff rate, a bonus for the fulfillment of labor standards established by the employer.
Additional agreement to the employment contract on changing the wage system
We develop the regulation on wages
Each employer who has not reflected the applicable remuneration system in the Internal Labor Regulations is obliged to develop and approve, guided by the current requirements of labor legislation and the terms of the collective agreement. Typically, such a document consists of several thematic sections, which, in addition to general provisions, include information on:
about the chosen system of remuneration (for example, piecework bonus, indirect piecework or time);
a system of bonuses for work in conditions that deviate from normal, including for irregular working hours, night shifts, weekends and holidays;
methods of settlement with employees (cash, non-cash);
terms of payment of the main part of wages and monthly advance payment;
the procedure for calculating incentive payments;
conditions for providing material assistance to employees;
liability of the employer for delay or non-payment of wages.
Important: when prescribing specific amounts of compensation, allowances and incentive payments in local documentation, one should take into account the real financial situation of the enterprise, but at the same time, do not forget about the legally established minimum. You cannot lower the monthly salary below the minimum wage, pay for work on a weekend or holiday at less than double the amount, etc.
Internal labor regulations
Legislative requirements for the procedure for remuneration of employees
Key requirements for employers regarding the amount and procedure for remuneration are contained in the Labor Code of the Russian Federation.
The mandatory rules are:
- observance of terms and order of payment to all employees;
- lack of discrimination in the establishment of wage conditions;
- the use of a transparent bonus system tied to specific indicators, and good reasons for depriving bonuses;
- regular indexation (increasing the real level of wages);
- accrual of compensatory surcharges and allowances to employees in accordance with the norms of labor law;
- calculation of salaries for the positions present in the staff list using manuals, reference books and methods that do not contradict labor laws;
- drawing up local documentation, agreements and contracts, which detail the schemes and conditions for calculating staff salaries.
As you know, the federal legislation of the Russian Federation contains a number of norms, in comparison with which the actual situation of the employee should not worsen. In fact, this is the lower limit beyond which the employer is forbidden to go in the process of developing a local wage procedure in 2016. Thus, the Labor Code of the Russian Federation obliges to pay wages at least once every two weeks, therefore, paying wages once a month is considered a violation. But if the management of the organization deems it necessary to make weekly payments to employees, breaking the monthly salary into four parts, it will be within its rights.
Compensation for part-time workers
The norms of working hours for internal and external part-time jobs are set arbitrarily, by agreement of the parties. At the same time, the principles of remuneration for part-time workers should not contradict either the norms of labor law or local regulations. In no case is discrimination allowed for this category of workers: all part-time workers who, or in conditions that differ from normal, as well as on weekends and holidays, are entitled to compensation, allowances and additional payments guaranteed by law in such cases.
If the organization uses piecework wages, the payment of salaries to part-time workers is made. With a time-based payment system, wages are accrued in proportion to the hours worked, and if, in addition, a normalized task is set for employees, one should focus on the amount of work actually performed, and not on the amount of time spent on its implementation. In some cases, employers prefer to pay for the work of part-time workers on special conditions, fixing the salary calculation scheme with an employment contract. In any case, payments must be made at least once every half a month ( part six of Art. 136 Labor Code of the Russian Federation).
Remuneration of scientific workers
Since 2015, there has been a separate chapter in labor legislation that regulates the work of scientists - specialists professionally engaged in scientific or scientific and technical activities (). Despite the existence of norms establishing a special procedure for concluding and terminating employment contracts with this category of employees, in 2016 the remuneration of persons engaged in scientific activities is carried out on a general basis.
The salaries of such employees are set within the limits of the wage fund of the scientific organization and are prescribed in collective and labor contracts, agreements, and local documentation. If a researcher works in dangerous or harmful conditions, he should receive a higher salary, and incentive payments are recommended to be assigned:
- for the performance of particularly urgent and important tasks;
- mentoring and scientific guidance;
- participation in scientific seminars, conferences, symposiums;
- contribution to the research and experimental work carried out by the scientific organization;
- publication of monographs, textbooks, articles in specialized scientific journals.
As a rule, the salary of a researcher depends on the position held: for example, it is advisable to set the official salaries of deputy heads of structural divisions 10-20% lower than the salaries of the heads of the relevant divisions (clause 6 of the Regulations on the remuneration of employees of federal state budgetary institutions of science, approved by order Ministry of Labor of Russia dated July 3, 2014 No. 434n).
improper registration of additional (overtime) work and untimely or incomplete payment for processing.
Even the measures of material, administrative and criminal liability, established by the federal legislation, applied to unscrupulous employers, so far have little effect on the statistics. Therefore, the GIT pays special attention to the audit of wages: when checking, the inspector will probably want to familiarize himself with the settlement documents in order to make sure that they are executed correctly. It is quite natural for the inspector to want to make sure that wages are paid twice a month, and that all employees who work overtime, at night or on weekends, receive additional pay.
Test yourself
1. What forms of time wages exist:
- a. simple time, chord and time-bonus;
- b. simple time-based and time-bonus;
- c. simple time-based and differentiated premium.
2. When it is necessary to perform urgent work, and the amount of wages of work will be determined based on the volume of work performed in combination with bonuses for efficiency, the labor system is applied:
- a. chord;
- b. piecework-progressive;
- c. piecework premium.
3. When changing the system of remuneration, it is necessary:
- a. renegotiate employment contracts with employees;
- b. approve the new version of local regulations (and the collective agreement), familiarize employees with the new version against signature, and, after prior notice, conclude additional agreements to employment contracts with employees;
- c. approve changes to the provisions on remuneration by order of the head, and then unilaterally amend employment contracts with employees.
4. How is the work of part-time workers paid under the time-based wage system:
- a. in the amount of 50% of the salary of the employee for whom the work would be the main one;
- b. in proportion to the time worked with a mandatory additional payment for each hour in excess of the working time plan,
- c. in proportion to the hours worked and the norms of working hours, which are established by agreement between the employee and the employer.
5. How wages should be paid:
- a. twice a month in any proportions;
- b. once at the end of the month;
- c. twice a month at 50%.
