The regulation on remuneration of employees - a sample of 2018-2019 can be found on our website. And from this article you will learn about who needs to draw up this document and in what form it is drawn up.
Is it possible not to draw up a provision on remuneration and can they be punished for this
Regulations on wages — this is one of the internal documents of the employer. It is necessary not only to describe the applied system of calculation and remuneration for work, but also to consolidate the system of material incentives and incentives for employees in the organization.
This provision justifies the legitimacy of including wage costs in tax expenses. Its absence sharply reduces the chances of proving to the tax authorities the legitimacy of reducing the tax base for income tax or simplified taxation tax on bonuses, surcharges, compensations and other similar payments.
Whether the employer is obliged to pay a bonus, find out at the link.
Given these advantages of the provision, taxpayers in most cases spare no time and effort to develop it.
You can do without such a document only in one case - if all the conditions of remuneration are described in labor contracts with employees or in a collective agreement, or if all employees of the company work in conditions that exclude any deviations from the usual ones (they do not work overtime, at night and holidays ). In this case, you can not draw up a separate provision.
In the legislation of our country there is no unconditional requirement for the development and application of the regulation on remuneration for each employer. There are also no requirements for the form, type and content of this document. Therefore, for an arbitrary form of provision or its absence as a separate document, punishment will not follow.
Regulation on remuneration and bonuses for employees: is it necessary to combine
Since there are no legislative requirements on this issue, in different companies you can find a variety of options for processing internal documents related to the calculation and payment of salaries to employees.
For example, the regulation on remuneration is drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulation on bonuses. It is possible to provide for other salary provisions: on wage indexation, summarized accounting of working hours, etc.
Individual employers are limited to the approval of only one document - the collective agreement, which stipulates all the necessary aspects of wage policy.
The decision on whether to prescribe all the necessary salary nuances in one document or draw up each significant issue with separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single position, it is necessary to write down all the nuances in this document as scrupulously as possible.
Read about what bonuses and rewards for employees can be in the article. What are the types of bonuses and employee benefits? .
The main sections of the regulation on remuneration and bonuses for employees
The regulation on remuneration and bonuses for employees may include, for example, the following sections:
- general terms and definitions;
- description of the company's remuneration system;
- terms and forms of payment of wages;
- liability of the employer for the delay in wages;
- duration of the provision;
- table "Additional payments";
- table "Compensation";
- table "Surcharges";
- table "Awards";
- table "Other payments to employees".
The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the main concepts and terms used in the regulation is given so that any employee, when reading it, would not have difficulty understanding the content of the document. The same section indicates to whom this provision applies (employees under an employment contract, part-time workers, etc.).
The second section is devoted to the description of the wage system (SOT) adopted by the employer (time-based, piecework, etc.). If different SOTs are provided for different categories of workers and employees, a description of all systems used is given.
In the section intended to describe the terms and forms of payment of wages, the dates for the issuance of their earned remuneration to employees (advance payment and final payment) are indicated. You cannot be limited to a one-time payment of salary income.
However, the payment of salaries more often than 2 times a month will not violate any norms. More about this - in the material “Salary can be paid more than twice a month” .
The same section reveals the form of remuneration: in cash through the cash desk or transfer to bank cards of employees, as well as the percentage of the possible payment of part of the salary income in kind.
A separate item reflects information related to the employer's liability for delayed wages.
IMPORTANT! The liability of the employer for delaying wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which establishes a minimum amount of interest (not less than 1/150 of the refinancing rate of the Central Bank of the Russian Federation on amounts outstanding on time for each day of delay).
The regulation may establish an increased amount of compensation.
The main text part of the provision is completed by the final section, which indicates the period of its validity and other necessary conditions.
Tabular part of the position
In the structure of the provision from the considered example, all additional payments, compensations and bonuses are placed in separate tabular sections. It is not necessary to do this - the text form of presentation can also be used. In this case, such a method of structuring information is used for the purpose of clarity and ease of perception.
For information on what payments form the wage system, read the article. "St. 135 of the Labor Code of the Russian Federation: questions and answers " .
The table "Surcharges" contains a listing of those salary supplements that are applied by the employer. For example, these may be additional payments related to overtime work, for night work or the work of an employee on a holiday, and other additional payments.
For each type of surcharge, the corresponding interest rates are entered in the table. For example, for night work, the surcharge is 40% of the hourly rate (for part-time workers). In a separate column of the table (it may be called "Note"), the necessary explanatory data are indicated. For example, for extra pay for night work, this column indicates the period considered night: from 22:00 to 6:00.
The structure of the "Compensation" table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented by the appropriate amount or calculation algorithm.
The table "Surcharges" is present in the provision only if the employer has such a type of cash supplements to the salary. An example of this is the seniority bonus. At the same time, it is required to explain in detail for what period what amount of the allowance is due. For example, for work experience from 4 to 7 years, the salary supplement will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.
The rest of the tables are filled in the same way.
You can see a sample regulation on remuneration and bonuses for employees - 2018 on our website.
Do I need to review the salary regulations every year?
The regulation on remuneration can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity of such a document.
The need for an annual review of the provision may arise in cases where the employer develops new types of activities involving employees of various professions, which require revision or addition of existing SOTs and incentive payments, or working conditions change.
The employer and employees are interested in keeping their internal local acts up to date and should promptly initiate their revision, including the provision under consideration.
What to indicate in the order for the approval of the regulation on remuneration, we will tell.
What are the nuances provided in the provision for piecework wages
Piecework wages are a form of wages in which the amount earned depends on the number of units manufactured by the worker or the amount of work performed. At the same time, the quality of the work performed, the complexity of execution and working conditions are taken into account.
There are several types of piecework wages:
- simple;
- piecework premium;
- chord.
It is based on piece rates, and other salary supplements (for example, a bonus for the absence of marriage) are set in a fixed amount or as a percentage of the amount earned.
Depending on the types of piecework wages used, the regulation provides for the features of calculating and paying wages, taking into account all the nuances of this SOT for a particular employer.
Read more about the piece-premium payment system in the material. “Piece-bonus wage system is…” .
Results
The regulation on remuneration is necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend before the tax authorities the validity of reducing the tax base for income tax or simplified taxation tax on various salary payments. And employees will be sure that they will not be deceived when calculating wages and that they will be able to receive legal allowances and compensation (including in court).
This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The Regulations may be revised as necessary or may remain in effect indefinitely.
The regulation on remuneration of employees - a sample of 2018-2019 can be found on our website. And from this article you will learn about who needs to draw up this document and in what form it is drawn up.
Is it possible not to draw up a provision on remuneration and can they be punished for this
Regulations on wages — this is one of the internal documents of the employer. It is necessary not only to describe the applied system of calculation and remuneration for work, but also to consolidate the system of material incentives and incentives for employees in the organization.
This provision justifies the legitimacy of including wage costs in tax expenses. Its absence sharply reduces the chances of proving to the tax authorities the legitimacy of reducing the tax base for income tax or simplified taxation tax on bonuses, surcharges, compensations and other similar payments.
Whether the employer is obliged to pay a bonus, find out at the link.
Given these advantages of the provision, taxpayers in most cases spare no time and effort to develop it.
You can do without such a document only in one case - if all the conditions of remuneration are described in labor contracts with employees or in a collective agreement, or if all employees of the company work in conditions that exclude any deviations from the usual ones (they do not work overtime, at night and holidays ). In this case, you can not draw up a separate provision.
In the legislation of our country there is no unconditional requirement for the development and application of the regulation on remuneration for each employer. There are also no requirements for the form, type and content of this document. Therefore, for an arbitrary form of provision or its absence as a separate document, punishment will not follow.
Regulation on remuneration and bonuses for employees: is it necessary to combine
Since there are no legislative requirements on this issue, in different companies you can find a variety of options for processing internal documents related to the calculation and payment of salaries to employees.
For example, the regulation on remuneration is drawn up as a separate document, and the conditions for bonuses are prescribed in another local act - the regulation on bonuses. It is possible to provide for other salary provisions: on wage indexation, summarized accounting of working hours, etc.
Individual employers are limited to the approval of only one document - the collective agreement, which stipulates all the necessary aspects of wage policy.
The decision on whether to prescribe all the necessary salary nuances in one document or draw up each significant issue with separate provisions remains with the management of the company or the employer-individual entrepreneur. If a decision is made to combine the issues of the payment system and the features of bonuses in a single position, it is necessary to write down all the nuances in this document as scrupulously as possible.
Read about what bonuses and rewards for employees can be in the article. What are the types of bonuses and employee benefits? .
The main sections of the regulation on remuneration and bonuses for employees
The regulation on remuneration and bonuses for employees may include, for example, the following sections:
- general terms and definitions;
- description of the company's remuneration system;
- terms and forms of payment of wages;
- liability of the employer for the delay in wages;
- duration of the provision;
- table "Additional payments";
- table "Compensation";
- table "Surcharges";
- table "Awards";
- table "Other payments to employees".
The general section provides a link to the regulatory documents in accordance with which this provision was developed. Then a decoding of the main concepts and terms used in the regulation is given so that any employee, when reading it, would not have difficulty understanding the content of the document. The same section indicates to whom this provision applies (employees under an employment contract, part-time workers, etc.).
The second section is devoted to the description of the wage system (SOT) adopted by the employer (time-based, piecework, etc.). If different SOTs are provided for different categories of workers and employees, a description of all systems used is given.
In the section intended to describe the terms and forms of payment of wages, the dates for the issuance of their earned remuneration to employees (advance payment and final payment) are indicated. You cannot be limited to a one-time payment of salary income.
However, the payment of salaries more often than 2 times a month will not violate any norms. More about this - in the material “Salary can be paid more than twice a month” .
The same section reveals the form of remuneration: in cash through the cash desk or transfer to bank cards of employees, as well as the percentage of the possible payment of part of the salary income in kind.
A separate item reflects information related to the employer's liability for delayed wages.
IMPORTANT! The liability of the employer for delaying wages is provided for in Art. 236 of the Labor Code of the Russian Federation, which establishes a minimum amount of interest (not less than 1/150 of the refinancing rate of the Central Bank of the Russian Federation on amounts outstanding on time for each day of delay).
The regulation may establish an increased amount of compensation.
The main text part of the provision is completed by the final section, which indicates the period of its validity and other necessary conditions.
Tabular part of the position
In the structure of the provision from the considered example, all additional payments, compensations and bonuses are placed in separate tabular sections. It is not necessary to do this - the text form of presentation can also be used. In this case, such a method of structuring information is used for the purpose of clarity and ease of perception.
For information on what payments form the wage system, read the article. "St. 135 of the Labor Code of the Russian Federation: questions and answers " .
The table "Surcharges" contains a listing of those salary supplements that are applied by the employer. For example, these may be additional payments related to overtime work, for night work or the work of an employee on a holiday, and other additional payments.
For each type of surcharge, the corresponding interest rates are entered in the table. For example, for night work, the surcharge is 40% of the hourly rate (for part-time workers). In a separate column of the table (it may be called "Note"), the necessary explanatory data are indicated. For example, for extra pay for night work, this column indicates the period considered night: from 22:00 to 6:00.
The structure of the "Compensation" table is similar to that described above. The listed compensations (for example, for harmful and dangerous working conditions, upon dismissal, reduction, etc.) are supplemented by the appropriate amount or calculation algorithm.
The table "Surcharges" is present in the provision only if the employer has such a type of cash supplements to the salary. An example of this is the seniority bonus. At the same time, it is required to explain in detail for what period what amount of the allowance is due. For example, for work experience from 4 to 7 years, the salary supplement will be 12%, from 7 to 10 - 15%, and over 10 years - 18% of the accrued salary.
The rest of the tables are filled in the same way.
You can see a sample regulation on remuneration and bonuses for employees - 2018 on our website.
Do I need to review the salary regulations every year?
The regulation on remuneration can be approved by the employer once and be valid without a time limit (indefinitely). The legislation does not establish any specifics for the validity of such a document.
The need for an annual review of the provision may arise in cases where the employer develops new types of activities involving employees of various professions, which require revision or addition of existing SOTs and incentive payments, or working conditions change.
The employer and employees are interested in keeping their internal local acts up to date and should promptly initiate their revision, including the provision under consideration.
What to indicate in the order for the approval of the regulation on remuneration, we will tell.
What are the nuances provided in the provision for piecework wages
Piecework wages are a form of wages in which the amount earned depends on the number of units manufactured by the worker or the amount of work performed. At the same time, the quality of the work performed, the complexity of execution and working conditions are taken into account.
There are several types of piecework wages:
- simple;
- piecework premium;
- chord.
It is based on piece rates, and other salary supplements (for example, a bonus for the absence of marriage) are set in a fixed amount or as a percentage of the amount earned.
Depending on the types of piecework wages used, the regulation provides for the features of calculating and paying wages, taking into account all the nuances of this SOT for a particular employer.
Read more about the piece-premium payment system in the material. “Piece-bonus wage system is…” .
Results
The regulation on remuneration is necessary for both employees and the employer. With the help of this internal document, it is easier for the taxpayer to defend before the tax authorities the validity of reducing the tax base for income tax or simplified taxation tax on various salary payments. And employees will be sure that they will not be deceived when calculating wages and that they will be able to receive legal allowances and compensation (including in court).
This document does not have a legally established form; each employer has its own form. Its validity period is set by the employer independently. The Regulations may be revised as necessary or may remain in effect indefinitely.
incentive payments
Chapter. 20 of the Labor Code of the Russian Federation.
Based on the rules set out in Part 1 of Art. 129 of the Labor Code of the Russian Federation, in addition to wages, it is allowed to accrue incentive payments to employees, which include:
- Additional payments and various allowances. The specified type of incentives can be established for an employee, for example, for the level of qualification (obtaining an academic degree, with a supporting document, etc.). Significant experience and length of service in a particular enterprise can serve as the basis for the accrual and payment of an allowance. This type of incentive can be determined as a fixed amount, or as a percentage of the salary.
- Incentive payments. Can be installed once, for example:
- material assistance to employees;
- retirement allowance;
- payment for vouchers when referring to sanatorium treatment, etc.
- Awards, which will be discussed in more detail below.
Note! All of these types of incentives, the procedure and grounds for their accrual and other information are indicated in the collective agreement, as well as in the local acts of the LLC (part 2 of article 135 of the Labor Code of the Russian Federation).
Important! Internal rules should in no way worsen the position of employees in comparison with the legislation (part 4 of article 8 of the Labor Code of the Russian Federation).
Award: concept
Under the terms of Part 1 of Art. 129 of the Labor Code of the Russian Federation, the bonus is considered part of the salary. Based on the provisions of h. 1 Article. 191 of the Labor Code of the Russian Federation, employees who conscientiously fulfill their duties are subject to bonuses.
Part 2 Art. 135 of the Labor Code of the Russian Federation also says that this type of incentive should be regulated by local regulations, for example:
- bonus regulations;
- collective agreement;
- labor rules.
It is also possible to issue an individual act - an order from the head regarding bonuses to one or more employees.
Important! Letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1 / V-911 states that the bonus, as a component of wages, is accrued for a period of more than half a month, respectively, it is accrued based on the results of the work performed, only after assessing the relevant indicators.
The timing of the payment of bonuses can be different:
- monthly;
- 1 time per quarter;
- 1 time per year;
- bonus for a different period of work.
Specifically, the terms for paying the bonus should be indicated in the local regulations of the enterprise, and if a specific date is set, this will not be a violation of Part 6 of Art. 136 of the Labor Code of the Russian Federation.
The main purpose of the awards is to stimulate employees to successful work in the LLC, they also contribute to improving the quality of work, professional growth.
Types of premiums
It is customary to distinguish between several types of awards:
- By form of payment:
- monetary;
- commodity, in the form of a certain gift.
- For the intended purpose:
- when achieving high performance results;
- performing a specific task.
- According to the performance indicators of labor activity:
- individual;
- collective.
- According to the method of calculation:
- absolute, i.e., a fixed size;
- relative, in the calculation of which certain percentages and allowances are taken into account.
- By frequency:
- systematic bonuses paid regularly;
- one-time awards.
- According to established indicators, such as:
- for years of service;
- for a holiday or anniversary;
- at the end of the next working year for an employee at the enterprise.
We draw up a position on the award
Note! There is no separate chapter in the Labor Code of the Russian Federation devoted to the premium, the procedure for its accrual, payment. Art. 191 of the Labor Code of the Russian Federation contains only the concept of a bonus (this is an encouragement to an employee for conscientious performance of his labor duties). Accordingly, it follows that the procedure for calculating this type of incentive is at the discretion of the employer. This is confirmed by the letter of the Ministry of Labor of Russia dated September 21, 2016 No. 14-1 / V-911.
The employer is allowed to fix the bonus procedure in the following ways:
- Prescribe these conditions in the employment agreement with the employee.
- Include rules on bonuses in the regulation on remuneration.
- Enter the award clause.
When compiling and introducing such a provision, it is necessary to take into account the following points:
- The bonus should be provided not only by the provision, but also by the employment contract, since payments not specified in the employment contract, in accordance with Art. 270 of the Tax Code of the Russian Federation cannot be taken into account as expenses for the purpose of calculating income tax (relevant for LLCs on the general taxation system).
- An indication of the periodic payment of a bonus without the criteria for accruing the latter actually means the employer's obligation to accrue an incentive payment, regardless of the quality of the employees' work (determination of the Leningrad Regional Court of October 14, 2010 No. 33-5015 / 2010).
- It is permissible to make the payment of bonuses dependent on the financial condition of the enterprise, otherwise this right turns into an obligation. The courts confirmed the fact that the financial insolvency of the enterprise is not accepted as an excuse for non-payment of the bonus (decree of the Federal Antimonopoly Service of the Moscow District dated February 20, 2012 in case No. A40-132269 / 10-88-506B).
Bonus clause template
As it turned out above, the provision on bonuses is a local normative act, respectively, its text is developed and approved by the management of the LLC.
The sample provision should include the following information:
- General provisions:
- its name as a document;
- an indication that the document is a local normative act developed in accordance with the norms of the current labor legislation;
- an indication of the name of the enterprise (if the specified provision is being developed for a particular department: sales, sales, etc., then a link to it);
- a list of employees to whom the specified document applies (if necessary);
- purpose of introducing the document;
- reference to the right, and not the obligation of the employer to accrue bonuses;
- source of funding for bonus payments.
- Award indicators:
- a list of grounds for which the premium is to be charged;
- main characteristics;
- the size of the established premium;
- the procedure for accrual and calculation;
- a list of grounds on which an employee may be deprived of payment.
- Award submission:
- payment procedure and terms;
- the procedure for approving lists of employees for bonuses;
- the procedure for issuing an order for encouragement.
- Final provisions:
- procedure for approval of the document;
- the procedure for making changes;
- term of the provision.
Rules on bonuses in the regulation on remuneration of LLC
Note! The regulation on remuneration is also a local regulatory legal act. Its main task is to systematize and describe the mechanism for issuing and calculating wages, as well as bonuses and other additional and incentive payments.
The regulation on remuneration may consist of the following sections:
- General information regarding:
- the name of the enterprise in which it is accepted;
- procedure for the payment of wages;
- vacation pay;
- deductions from wages;
- the procedure for paying wages, including in the event of the death of an employee, failure to perform official duties.
- Salary information:
- its size and order of determination;
- the procedure and grounds for changing the salary rate;
- how to change the monthly rate.
- Additional payments (premiums):
- list of existing surcharges at the enterprise;
- grounds for the accrual of incentive payments;
- payment procedure on weekends and holidays, at night.
There are no clear recommendations establishing the need to combine the provisions on remuneration with the provision on bonuses in one document. Each employer, when resolving this issue, acts at its own discretion.
Introduction at the enterprise of provisions on remuneration and bonuses
Important! The moment of entry into force of the provision on bonuses or provisions on remuneration can be spelled out in the text of the document itself. Moreover, if the validity period is not limited by any date, then it will be considered unlimited.
The indicated local regulatory legal acts are approved by the head of the enterprise, but taking into account the opinion of the representative body of employees (part 4, article 8, article 372 of the Labor Code of the Russian Federation). This requirement must be observed regardless of the size of the trade union organization (determination of the Leningrad Regional Court dated August 21, 2013 No. 33-3211 / 2013).
At the same time, according to the conditions of Part 2 of Art. 74 of the Labor Code of the Russian Federation, when these acts are put into effect, the employer is obliged to notify his employees about this, since wages are an essential condition of the employment contract (part 2 of article 57 of the Labor Code of the Russian Federation). Moreover, part 2 of Art. 74 of the Labor Code of the Russian Federation does not oblige the administration to create separate notifications for each employee; for this, only the signature of the employee on the order and familiarization with the situation is sufficient.
Features of the bonus director of LLC
The features of the director's bonus are due to the uniqueness of his legal status in the LLC. If in relation to another employee he is the employer, then in relation to him the LLC itself, represented by its founders, acts as the employer.
Conclusion! Therefore, the award is not allowed to be issued by order of the director (part 2 of article 135, article 191 of the Labor Code of the Russian Federation).
The grounds for bonuses to the director are also fixed in the employment contract or local act of the organization.
The decision to pay the bonus to the director is made by the participants of the LLC and fixed:
- minutes of the general meeting of the company's participants;
- decision of the sole member of the LLC.
If the director illegally paid the bonus to himself, then the participants can:
- demand from him compensation for the damage caused (Article 277 of the Labor Code of the Russian Federation);
- initiate the dismissal of the director (clauses 9-10 of article 81 of the Labor Code of the Russian Federation).
Important! The payment of a bonus based on a director's order may result in the tax office challenging the reduction in taxable income by the amount of the bonus.
Note! In the event that the director is the only member of the company, then he makes the decision on bonuses on his own.
The regulation on wages at the enterprise is an act that contains general information about the procedure for calculating wages and the mechanism for paying them. In addition, this document may include the procedure for calculating various incentive payments, such as a bonus. If necessary, it is possible to draw up an independent provision on bonuses. Both of these documents are approved by the head of the enterprise.
The regulation on remuneration is called a local regulatory act approved by the head of the company. Its main task is to show the structure of calculations and payment of salaries.
It is not surprising that the provision on bonuses is also a local normative act, but it gives the employer the right to determine all kinds of payments like bonuses, allowances.
Watch a video about what the payroll is:
Is it necessary to compose?
There is no need for this document, unless all payments to employees are detailed in employment contracts, individually or collectively, or, all payments to each employee are subject to certain conditions, without exceptions in the form of overtime work, or on holidays and weekends. If such a situation has arisen, the situation can not be done.
The legislation of Russia does not include a mandatory requirement for a provision on the remuneration of any employer. There are no mandatory settings for the design of the document. So, there is also a somewhat free form of the document, if there is one.
Combine with a paper on bonuses to employees or not?
Due to the lack of an unconditional demand for a position, each company may have its own version of writing a document on cash settlements and payment of money to employees.
For example, some agreed to prescribe an individual provision on remuneration and another document on the provision on bonuses.
And there are those who manage only with a collective agreement, which sets out a list of the required concepts of wage controversy.
What should be taken into account when writing?
When drafting the award issues such as:
- what to specify in general provisions;
- how not to make a mistake in choosing the type of award;
- how to correctly specify the amount of the premium;
- accounting for bonus payments.
What is included in the general section?
This part is usually devoted to the purpose for which the provision on bonuses to the employee or employees will be written. Examples of such goals:
- employee motivation;
- increase in labor productivity;
- increase in work efficiency.
It is also necessary to indicate the employees for whom the provision applies.
How not to make a mistake in choosing the type of promotion?
Prizes are usually divided into current and one-time:
- the current one is translated every time in some interval (month, year, etc.).
- one-time bonus - once for certain achievements.
For each group of employees there is a list of conditions on the basis of which the bonus is selected.
When choosing the conditions for paying the bonus, you should not write in general (“for success in work”), but specify specifically why, why and for what.
How to correctly specify the amount of financial incentives?
The question is important (an audit of the tax authorities may indicate the significance of a particular premium, whether the price was too high, etc.).
The position may have fixed prices, interest rates (for example, having exceeded the task by 10-20%, a bonus of 20% of the salary is issued).
Also, there may not be a percentage, but a markup from the minimum amount to the maximum.
The length of service also plays an important role.(an employee with more than 5 years of experience can be rewarded with an increase in the coefficient, with ten years - even more).
Interest and ratio accounting
When writing a document, you need to choose what payments can be. For example, set bonuses as a percentage of salary. Or, the coefficient and allowances are appropriate.
Document Sections
- Fundamental terms with definitions;
- familiarization with the system of remuneration;
- remittance intervals and charge forms. boards;
- guarantee for late payments;
- period of validity of the provision;
- tabular texts (“Additional payments”, “Compensations”, “Surcharges”, “Bonuses”, “Other payments to the employee”).
The main section includes moments where you can get acquainted with the regulatory documents on which the provision is based. After that comes the analysis of the basic theses, the terminology used in the position.
This item allows each employee to easily understand the full meaning of the document. It is also spelled out which employees are meant in the position.
The next section is directly about the wage system itself (SOT), which is divided into time and piecework. It is also possible that each type of worker has its own SOT.
The third area is intended to describe the terms and forms of salaries, the numbers are also placed here when the earned money is accrued (advance payment, calculation).
The same part more broadly describes the forms of labor payments (in cash, through a bank card) and the non-excludable percentage of income.
The other part reflects information about the responsibility of the employer for late payments. In the provision, you can specify the cost of compensating for a misunderstanding.
And the last paragraph dates the validity of the provision and prescribes, if necessary, some conditions.
The nuances of the tabular type of presentation
In tabular form, at will, it is possible to issue bonuses, compensations, additional payments. This method is usually included for easier perception of information. The tabular document “Surcharges” lists all possible salary supplements in a given company (from overtime, night work, holidays, etc.).
Each individual table covers specific interest rates. It is also possible to make notes of a tabular type, where explanations will be written (time, which is designated as a night shift, its duration).
"Surcharges" are added only when the employer allows surplus payments to the salary. Other tables are compiled in a similar way.
Does it need to be rewritten annually?
The established regulation on remuneration can be written and discussed only once and for all the time, without a deadline, since the legislation does not give any recommendations on the timing of this type of document.
It really needs to be positioned every year in a situation where an employer is trying off the beaten path to attract new workers, motivate old ones, allowing them to acquire new skills.
And also look at your work from a different point of view, get a wider range of opportunities and rekindle interest in them. Here it is required to update or attribute additions to valid COTs.
So, the regulation on remuneration is not a mandatory document, but only a convenient addition that this or that company has the right to draw up. It is not necessary to combine the two provisions because they are unnecessary.
Having information about the approximate structure and form of filling out the provision and the optionality of amendments and its annual compilation, you can increase the efficiency of your work processes by several times.
Types of wage systems
There are the following payment systems:
- time-based;
- piecework;
- commission;
- floating salary system;
- chord.
On the basis of what indicators to calculate the salary of employees with these remuneration systems, the organization determines independently. There are no restrictions in the legislation on this matter.
Application of pay systems
An organization may apply multiple pay systems. For example, for some employees - piecework, and for others - time. There is no ban on the establishment of several wage systems in the Labor Code of the Russian Federation.
Documenting
The remuneration system chosen by the management of the organization must be fixed in a collective (labor) agreement or other local act (). So, for example, the remuneration system can be fixed in the Regulations on remuneration, and the specific amount of salary (tariff rate or salary) is prescribed in the employment contract.
The wage condition is mandatory for an employment contract (). However, it is not always possible to describe in the text of the employment contract all types of payments, their amounts, and the procedure for settlements. The employer has the right to adopt local regulations () and describe in them details regarding the procedure for assigning a particular payment.
Different elements of the remuneration system can be established in separate internal documents (regulations on bonuses, collective agreement, orders, instructions), but it is more convenient to describe all labor and social guarantees to employees in a single provision.
DOWNLOAD sample payment statement
The regulation on remuneration is an internal regulatory act of the company, which determines the size, grounds, procedure and conditions for assigning payments for work, taking into account state guarantees to employees and its own financial capabilities.
Download Regulations on remuneration.doc
Regardless of the actual state of affairs in the company, the employer is obliged to fulfill the obligations stipulated by the regulation on remuneration.
Coordination with the trade union of the regulation on wages
If the organization has a trade union, when approving the wage system, its opinion must be taken into account (part 4 of article 135 of the Labor Code of the Russian Federation).
Download Regulations on wages, taking into account the opinion of the trade union.doc
COMPOSITION and structure of the regulation on remuneration
The legislation does not establish special requirements for the content of the provisions on remuneration. In practice, each company, relying on the norms of labor legislation and depending on industry specifics, financial condition, business scale, independently decides what obligations to employees to fix in the local regulatory act, without violating the norm of part 4.
If necessary, the provision on remuneration of employees of the organization can be supplemented with other sections and obligations. But in modern conditions, it is more relevant not to increase, but to reduce the obligations of the employer to pay wages and provide employees with social guarantees.
REGULATION ON PAYMENT
EXAMPLE REGULATIONS ON THE PAYMENT OF WORK OF EMPLOYEES OF FEDERAL STATE INSTITUTIONS SUBJECTED TO ROSSELPHOZNADZOR
I. General provisions
This Approximate regulation on the remuneration of employees of federal state institutions subordinate to the Rosselkhoznadzor (hereinafter referred to as employees) (hereinafter referred to as the Approximate Regulation) was developed in accordance with Decree of the Government of the Russian Federation dated August 05, 2008 N 583 "On the introduction of new wage systems for employees of federal budgetary institutions and federal state bodies, as well as civilian personnel of military units, institutions and divisions of federal executive bodies, in which the law provides for military and equivalent service, whose remuneration is currently carried out on the basis of the Unified tariff scale for remuneration of employees of federal state institutions "( Collection of Legislation of the Russian Federation, 2008, N 33, art. 3852), Federal Law of June 24, 2008 N 91-FZ "On Amendments to Article 1 of the Federal Law "On the Minimum Wage" (Collection of Legislation of the Russian Federation, 2008, No. 26, art. 3010), establishing the minimum wage from January 1, 2009 in the amount of 4330 rubles per month, and other regulatory legal acts of the Russian Federation in the field of wages.
An exemplary position includes:
- recommended minimum salaries (official salaries) for professional qualification groups (hereinafter - PKG);
- name, conditions for making and amounts of compensation payments in accordance with the List of types of compensation payments in federal budgetary institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 N 822 "On approval of the List of types of compensation payments in federal budgetary institutions and clarifications on the procedure for establishing compensatory payments in federal budgetary institutions "(registered by the Ministry of Justice of Russia on 04.02.2008, N 11081), as well as the recommended sizes of increasing coefficients for salaries and other incentive payments in accordance with the List of types of incentive payments and federal budgetary institutions approved by the Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 N 818 "On approval of the List of types of incentive payments in federal budgetary institutions and clarifications on the procedure for establishing incentive payments in federal budgetary institutions" (registered by the Ministry of Justice of Russia on February 1, 2008, N 11080), at the expense of all sources of funding, and the criteria for their establishment;
- conditions of remuneration of heads of institutions.
The determination of wages for the main position, as well as for the position held in combination, is carried out separately for each of the positions.
The remuneration of labor of employees employed part-time, as well as on a part-time basis, is made on the basis of the salary (official salary) and compensation payments provided for by the regulatory legal acts of the Russian Federation, as well as this Model Regulation, in proportion to the hours worked, depending on the volume performed works or on other conditions determined by the employment contract.
Employees who, with their consent, are given a day with a shift divided into parts (with a break in work of more than two hours), for the time worked on these days, an additional payment is made at the rate of salary (official salary) for the position held. The time of an intra-shift break is not included in working hours.
The salary of an employee is not limited by the maximum size.
The wages of employees (excluding bonuses and other incentive payments), established in accordance with the new wage systems, cannot be less than the wages (excluding bonuses and other incentive payments) paid on the basis of the Unified tariff scale for remuneration of employees of federal state institutions, subject to the preservation of the scope of the duties of employees and the performance of work by them of the same qualifications.
II. The procedure and conditions for remuneration of employees of federal state institutions subordinate to the Rosselkhoznadzor
2.1. The recommended minimum salaries for employees of federal state institutions subordinate to the Rosselkhoznadzor (hereinafter referred to as the institutions) are established on the basis of attributing the positions of employees they hold to the PKG, approved by orders of the Ministry of Health and Social Development of Russia (Appendix to this Model Regulation):
The salaries of deputy heads of structural subdivisions are recommended to be set at 5-10 percent lower than the salaries of the respective heads.
2.2. An exemplary regulation on the remuneration of employees of an institution may provide for the establishment of increasing coefficients for employees to salaries:
- increasing coefficient to the salary for the position held;
- increasing coefficient to the salary for the length of service;
- increasing coefficient to the salary for the institution (structural unit of the institution).
The decision on the introduction of appropriate multipliers is taken by the institution, taking into account the provision of these payments with financial resources. The amount of payments at the increasing coefficient to the salary is determined by multiplying the employee's salary by the increasing coefficient. Salary increment payments are stimulating in nature.
Increasing coefficients to the salary are established for a certain period of time during the corresponding calendar year and can be reviewed during the calendar year.
Increasing coefficients to salaries are established for a certain period of time during the corresponding calendar year. The recommended sizes and other conditions for applying increasing coefficients to salaries are given in paragraphs 2.3 - 2.6 of this chapter of the Model Regulations.
2.3. The increasing coefficient to the salary for the position held is set for all employees, depending on the assignment of the position to the qualification level within the framework of a specific PKG. Recommended sizes of this multiplying factor for all PCGs:
The application of a multiplier to the salary for the position held does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
2.4. A personal salary increase coefficient can be set for an employee, taking into account the level of his professional training, the complexity, importance of the work performed, the degree of independence and responsibility in the performance of tasks and other factors. The decision to establish a personal increase factor to the salary and its size is made by the head of the institution personally in relation to a particular employee.
The application of a personal increase factor to the salary does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
2.5. The increasing coefficient to the salary for the length of service is set for all employees, depending on the total number of years worked in the institution. Recommended sizes of the multiplying coefficient to the salary for the length of service:
- with length of service from 1 to 3 years - up to 0.05;
- with length of service from 3 years to 5 years - up to 0.1;
- with a length of service of more than 5 years - up to 0.15.
The application of a personal multiplier to the salary for the length of service does not form a new salary and is not taken into account when calculating other incentive and compensation payments established as a percentage of the salary.
2.6. The increasing coefficient to the salary for the institution (structural unit) is set for all employees.
The increasing coefficient to the salary for the institution (structural unit) does not form a new salary and is not taken into account when calculating other incentive and compensation payments, established as a percentage of the salary.
2.7. Taking into account the working conditions, compensation payments are established for employees, provided for in Chapter VI of this Model Regulation.
2.8. Employees are paid incentive allowances and bonuses provided for in Chapter VII of this Model Regulation.
IV. The procedure and conditions for remuneration of workers engaged in professional activities in the professions of workers
4.2. An exemplary regulation on the remuneration of employees of an institution may provide for the establishment of increasing coefficients for workers to salaries:
- personal increase factor to salary;
- increasing coefficient to the salary for the length of service.
The decision on the introduction of appropriate multipliers is taken by the institution, taking into account the provision of these payments with financial resources. The amount of payments at the increasing coefficient to the salary is determined by multiplying the salary of the worker by the increasing coefficient. Salary increment payments are stimulating in nature.
