Regulations on remuneration, bonuses and additional payments for employees


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

The wage regulations are one of the employer’s internal documents.
It is necessary not only to describe the applied system of calculation and remuneration for labor, but also to consolidate the system of material incentives and rewards for employees in the organization. This provision justifies the legality of including salary costs in tax expenses. Its absence sharply reduces the chances of proving to tax authorities the legality of reducing the tax base for income tax or the simplified tax system for bonuses, additional payments, compensation and other similar payments.

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

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

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

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

And if changes are made to working conditions, disputes may arise with both employees and workers. Find out how to correctly approve the wage regulations and avoid claims from a consultation with an expert from the Ministry of Labor. To do this, go through a quick registration in the ConsultantPlus system and get trial access for free.

REGULATIONS ON WAGES OF EMPLOYEES SAMPLE

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General provisions

1. These Regulations are introduced in order to increase the material interest of employees in improving the production and economic results of the activities of LLC “***” and its divisions. It is aimed at ensuring fair remuneration for workers in the Company in accordance with its quantity and quality and the results and provisions enshrined in the Labor Code of the Russian Federation, other regulatory legal acts, the industry tariff agreement and the Company’s collective agreement.

2. The Regulations are intended to contribute to the solution of the following tasks that are the subject of the Company’s corporate social policy:

2. creating prerequisites for maximizing the labor potential of employees;

3. eliminating imbalances in wages for certain categories of workers;

4. elimination and prevention of cases of equalization in wages;

5. retaining personnel in the Company, improving their business qualities, reducing personnel turnover;

6. respect for the interests of employees and the employer in terms of increasing labor productivity and its payment.

1. These Regulations are based on the need to implement the following most important principles of fair wages in remuneration:

7. equal pay for equal work, non-discrimination in wages;

8. differentiation of remuneration depending on its intensity (the degree of workload of the employee);

9. faster growth of labor efficiency indicators compared to wage growth;

10. linking the amount of wages received not only with the personal results of the work of each employee, but also with the results of the production and economic activities of the company and its divisions.

1. The main components of the remuneration system in the Company are:

11. regulatory documents on the basis of which the labor responsibilities of an employee at his workplace and the scope of work to be performed are established (standards and norms of labor costs, work and job descriptions, technological maps, etc.);

12. tariff system that determines the amount of payment for established labor standards and differentiation of payment depending on the complexity of the work (employee qualifications), working conditions in the workplace and the significance of a particular type of work for the Company, as well as requirements for the content of work, level of knowledge and the skills of employees depending on the complexity of the work performed, position held or qualification category;

13. a system of bonuses for employees for key performance results, linking wages to the personal results of the employee’s work and the results of the work of the Company or its divisions;

14. additional payments and bonuses of an incentive nature, linking the amount of an employee’s remuneration to personal business qualities that ensure increased efficiency of his work;

15. one-time bonuses and remunerations established with the aim of directing the employee’s material interest to solve problems that do not directly arise from the employee’s labor function as specified in the employment contract with him.

1. Taking into account the need to solve the production and economic problems of the Company and the possibilities of rationing labor and taking into account its results, these Regulations establish the following remuneration systems:

16. piece-rate progressive wages for workers in the following specialties (give a list);

17. time-based bonus wages for all other workers employed in the Company’s divisions;

18. Salary and bonus payment for managers, specialists and employees of all departments, including non-industrial ones, as well as the staff of the Company as a whole.

1. Indicators of individual and collective labor results used in remuneration systems, as well as the quantity and quality of workers’ work, are ensured by the appropriate organization of operational and statistical accounting.

2. The entry into force, cancellation and extension of these Regulations, and amendments to it are made by order of the General Director, taking into account the opinion of the trade union committee of the Company.

Registration, storage and replication of the Regulations are carried out by the OHS of the Company. This provision is brought to the attention of employees in accordance with the requirements of the Labor Code of the Russian Federation by the heads of the Company's divisions.

1. Tariff terms of remuneration 1. Tariff terms of remuneration include:

2. tariff regulation of labor;

3. tariff rates for remuneration of workers;

4. salary schemes for remuneration of managers, specialists and employees.

1. Tariff regulation of labor is based on the use of the following regulatory documents, mandatory for use in the Russian Federation:

5. Unified tariff and qualification directory of works and professions of workers;

6. Qualification reference book for positions of managers, specialists and employees;

7. All-Russian classifier of professions of workers and positions of managers, specialists and employees;

8. The list of works with difficult, dangerous and harmful working conditions, approved by the Government of the Russian Federation or other current regulations of state and economic management bodies that do not contradict the Labor Code of the Russian Federation;

9. (add if necessary).

1. To remunerate workers, monthly tariff rates are applied, established taking into account the economic capabilities of the Company and guaranteeing payment to workers when they fulfill established labor standards and work out the standard working hours in the corresponding billing period. (Give groups of tariff rates by type of activity).

2. To remunerate the labor of managers, specialists and employees, the following salary schemes are established, taking into account the economic capabilities of the Company, the need to establish salaries taking into account differences in the volume and complexity of the work performed and the business qualities of employees, hierarchical levels of management and other factors, and guaranteeing payment taking into account the amount of time worked in the billing period. (Provide salary charts).

3. When applying piece-rate progressive remuneration for workers, the following procedure for increasing tariff rates is used when calculating piece rates (Explain the procedure).

The employee's actual earnings at piece rates are determined by multiplying the piece rate corresponding to the achieved level of output by the volume of work performed.

1. For time-based bonuses and salary-bonus payments, monthly tariff rates (salaries) are applied. The employee's actual earnings are determined by multiplying the tariff rate (salary) by the ratio of actually worked and normal working hours in the billing period.

Compiler's position _______________ I.O. Last name (personal signature)

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

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

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

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

Read about the purpose and features of a collective agreement in the material “Collective agreement as a form of social partnership.”

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

To learn about what bonuses and rewards can be for employees, read the article “What are the types of bonuses and rewards for employees?” .

Rules for amending the Regulations on remuneration in 2016

Regardless of the method chosen—approval of an annex to an existing document or adoption of a new provision—several important legislative requirements must be taken into account.

Rule 1. The employee’s salary is established by the employment contract in accordance with the employer’s current remuneration systems (Part 1 of Article 135 of the Labor Code of the Russian Federation). Therefore, if amendments are made to the Regulations on Remuneration, changing the amount of workers’ wages and payment conditions, then it is necessary to bring employment contracts into compliance with the new provision. This must be done in accordance with the procedure established by law.

Rule 2. Remuneration systems, including tariff rates, salaries, additional payments and allowances, as well as bonus systems are established by collective agreements, agreements, local regulations in accordance with labor legislation (Part 2 of Article 135 of the Labor Code of the Russian Federation). The conditions of remuneration determined by local acts cannot worsen the situation of workers in comparison with labor legislation (Part 6 of Article 135 of the Labor Code of the Russian Federation). Otherwise they cannot be used.

Rule 3. Local acts establishing remuneration systems are adopted by the employer taking into account the opinion of the trade union (Part 4 of Article 135 of the Labor Code of the Russian Federation). Otherwise they cannot be used. Then you need to focus on the norms of labor legislation, collective agreements, agreements (Part 4 of Article 8 of the Labor Code of the Russian Federation).

Rule 4. The employer is obliged to familiarize employees, against signature, with the adopted local acts directly related to their work activities (Part 2 of Article 22 of the Labor Code of the Russian Federation).

Rule 5. The local act comes into force on the date of its adoption by the employer or on the date specified in this act. It applies to relationships that arose after its entry into force. For relations arising before this event, it applies to the rights and obligations arising after its adoption. The local act or its individual provisions cease to be valid in connection with (Article 12 of the Labor Code of the Russian Federation):

  • expiration;
  • cancellation (recognition as invalid) of this local act or its individual provisions by another local act;
  • the entry into force of a law or other regulatory legal act containing labor law norms, a collective agreement, an agreement (if these acts establish a higher level of guarantees for employees compared to the established local regulatory act).

Main sections of the regulations on remuneration and bonuses for employees

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

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

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

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

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

See also “Advance payment – ​​what percentage of salary?” .

IMPORTANT! Remuneration for labor must be paid at least 2 times a month (Part 6 of Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated May 30, 2012 No. PG/4067-6-1). Violators of this requirement may face administrative liability under clause 6 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (fine from 30,000 to 50,000 rubles for a company, from 10,000 to 20,000 rubles for its officials and from 1,000 to 5,000 rubles for individual entrepreneurs). Also keep in mind that the payment period must be determined by a specific date; you cannot create a “fork” of dates.

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

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

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

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

The regulations may establish an increased amount of compensation.

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

Regulations on remuneration, bonuses and additional payments for employees

GENERAL PROVISIONS

  1. This Regulation has been developed in accordance with the Labor Code of the Russian Federation.
  2. Remuneration is understood as a system of relations related to ensuring that the employer establishes and makes payments to employees for their work in accordance with laws, other regulations, these Regulations and employment contracts.
  3. The Company has established a tariff system of remuneration, which includes a tariff rate (salary). Tariff rate (salary) is a fixed amount of remuneration for an employee for performing job duties of a certain complexity (qualification) per unit of time.
  4. The monthly tariff rate (salary) is determined by the Company’s staffing table.
  5. The monthly tariff rate (salary) does not include additional payments, allowances and grants, other compensation and social payments.
  6. The monthly tariff rate (salary) changes if changes are made to the Company's staffing table.
  7. Managers and specialists whose salaries are set are paid according to the staffing schedule approved by the head of the enterprise and the amount of time worked.
  8. Tariff rates (salaries) are set based on a 40-hour working week; for part-time workers - based on a 16-hour working week and a 3.2-hour working day.

Remuneration of the Organization's Employees includes:

  • wages, consisting of salary (official salary), as well as additional payments and allowances for special working conditions (hard work, work with harmful and (or) dangerous and other special working conditions), as well as for working conditions deviating from normal (if performing work of various qualifications, combining professions, working outside normal working hours, at night, on weekends and non-working holidays, etc.);
  • incentive and incentive payments for the proper performance of job duties, made in accordance with these Regulations and the Regulations on Bonuses. Payment of wages in the Company is made in cash in rubles.
  • Deductions from an employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws.
  • The total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws - 50% of wages due to the employee (Article 138 of the Labor Code of the Russian Federation).
  • In certain cases (collection of alimony for minor children, compensation for harm caused by the employer to the health of an employee, compensation for harm to persons who suffered damage in connection with the death of the breadwinner, and compensation for damage caused by a crime), established by the legislation of the Russian Federation, the amount of deductions from wages cannot exceed 70%. Deductions from payments that are not subject to foreclosure in accordance with federal law are not allowed (Article 138 of the Labor Code of the Russian Federation).
  • 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 are paid no later than the next day after the dismissed employee submits a request for payment. In the event of a dispute about the amount of amounts due to the employee upon dismissal, the employer undertakes to pay the amount not disputed by him within the period indicated above (Article 140 of the Labor Code of the Russian Federation).
  • Wages not received by the day of the employee’s death are issued to members of his family or to a person who was dependent on the deceased on the day of his death. Payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.
  • Downtime caused by the employer, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the employee’s average salary.
  • Downtime due to reasons beyond the control of the employer and employee, if the employee has warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

Downtime caused by the employee is not paid.

WAGE SYSTEM

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

Direct piecework wages

For employees of production departments (workshops for production, metal loading), a direct piece-rate wage system has been established, since the results of their work can be quantitatively measured and they are expressed in kind.

Specific prices are set for the production of each unit of production. Their size is determined by order of the general director for six months. Salaries are calculated in the following order: the quantity of a particular type of product produced by an employee is multiplied by the prices (set for one unit of production). Then the total amounts for each type of product are summed up. The result obtained is the salary, unless the reduction factor for defects provided for in paragraph 2.2.2 is applied to this amount. of this Regulation.

If there is a defect in the products produced by an employee in an amount exceeding 2% of the total volume of products produced by this employee, a reduction factor of 0.8 is applied to the amount of salary accrued based on the quantity of products produced. For every additional 2% of defects, the reduction factor decreases by 0.2.

Chord system of remuneration

For teams and groups working on specific projects and tasks, a lump sum wage system is established. Employees' salaries are calculated based on the collective results of the entire team (group). 40% of the income received by the brigade goes to the salaries of its workers.

The received amount is distributed among the employees by the foreman (group leader). He can distribute the amount to everyone equally, equally, or differentially, depending on the contribution of a particular employee to the common cause and his compliance with labor discipline.

Absenteeism without reason gives the foreman (group leader) the right to reduce the salary of the offending employee by 15%, and for showing up to work drunk - by 10%. The salary of the foreman or group leader himself exceeds the average salary of his subordinates by 25%. The difference in salaries of employees who are members of the same brigade (group) cannot be more than 20%.

Time-bonus wage system

For the rest of the company's employees, a time-based bonus payment system is established.

The salary of this category of employees consists of two parts:

  • fixed part - salary;
  • variable part - a bonus accrued based on the timing and quality of work performed and the achievement of certain results.

All employees of the company may also be paid an additional one-time bonus for significant achievements in their work.

  • SALARY (POSITION SALARY)

The procedure for establishing an employee's salary

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

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

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

An employee’s salary increases when he is transferred to another position that involves greater responsibility, workload and, accordingly, higher pay (included in a grade for which higher pay is provided).

The salary can also be increased if the employee consistently shows good results for one and a half to two years, does not violate labor discipline, fulfills and exceeds the plan, demonstrates loyalty to the company and interest in increasing labor efficiency.

The decision on promotion is made by the employee’s manager, makes a proposal for him and transfers it to the personnel service. She reviews the submission and, in agreement with the company’s management, makes a decision based on the financial capabilities of the organization. An employee’s salary may be reduced if, for health reasons or at his own request, he is transferred to a position with less responsibility and workload, as well as with less pay.

The organization has the right to reduce the salary of an employee if the certification shows that he demonstrates low work results, does not fulfill the plan, does not cope with job responsibilities, does not have the necessary knowledge in full and the necessary competencies, and does not correspond to the position held.

The decision to reduce the salary can be made in this case only based on the results of personnel certification and only by a special labor commission, which includes representatives of the personnel service, the head of the company or deputy, the employee’s immediate superior, specialists from legal and financial services. The fact that the labor commission has adopted The decision to reduce the official salary based on the results of certification is notified to the employee at least two months in advance.

ADDITIONAL PAYMENTS

Types and amounts of surcharges

The following additional payments are established for the Organization's employees:

  • for overtime work;
  • for working on weekends and holidays;
  • for working on the night shift;
  • for performing the duties of a temporarily absent Employee;
  • for combining professions (positions).

Additional payments for overtime work

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

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

for subsequent hours of overtime work - in the amount of 200 percent of the hourly rate.

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

Additional payments for working on weekends and holidays

For work on weekends and holidays, employees paid on a time basis are provided with additional payments:

  • in the amount of 100 percent of the hourly rate - if work on a weekend or holiday was carried out within the monthly working hours;
  • in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was carried out in excess of the monthly working time standard.

Additional payments for night work

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

For work on the night shift, employees paid on a time basis are provided with additional payments in the amount of 40 percent of the hourly rate. Additional payments for performing the duties of a temporarily absent Employee

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

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

Additional payments for combining professions (positions)

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

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

Procedure for calculation and payment of additional payments

  • Accrual and payment of additional payments listed in paragraphs 4.2-4.6 of these Regulations are made monthly in accordance with working time sheets.
  • The hourly rate is calculated by dividing the amount of wages accrued in the billing period by the number of working days in this period according to the calendar of a five-day working week and by 8 hours (the length of the working day).
  • The total amount of additional payments established for the Employee is not limited to the maximum amount.
  • At the request of the employee, he may be given another day of rest, and then the work will be paid at a single rate.
  • SUPPLEMENTS

Types of allowances

The following types of salary supplements are established for the Organization's employees:

  • for long work experience in the Organization;
  • for the intensity and intensity of work;
  • for using a foreign language in work;
  • for class.
  • Long-term work bonus

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

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

Allowance for intensity, intensity of work

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

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

Bonus for using a foreign language at work

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

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

Drivers' allowance

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

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

BONUS

Types of bonuses

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

  1. Current bonus Current bonuses are paid based on performance results for a month or other reporting period in accordance with the Regulations on bonuses.
  2. The size of the current bonus is set by the manager by simply calculating quantitative performance indicators. Qualitative indicators are assessed exclusively by the employee’s immediate supervisor
  • One-time (one-time) bonus
      The size of one-time (one-time) bonuses is not limited to the maximum amount and depends on the financial performance of the company.
  • A one-time (one-time) bonus is paid exclusively by decision of the organization’s management and is the right of the company (Article 22, 191 of the Labor Code of the Russian Federation).
  • The size of the one-time (one-time) bonus can be changed upward or downward by decision of the Administration in accordance with the labor contribution coefficients (see Appendix No. 1).
  • One-time (one-time) bonuses are paid:
  • in connection with professional holidays, based on the results of work for the year - at the expense of the Organization’s profit;
  • in other cases provided for by the Regulations on bonuses - from the wage fund.
      The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization.
  • List of disciplinary sanctions due to which bonuses are not awarded
  • Bonuses are not awarded to Employees who have disciplinary sanctions for:

    1. absenteeism (absence from the workplace without a valid reason for more than 4 hours in a row during the working day);
    2. showing up at work in a state of alcoholic, toxic or other drug intoxication;
    3. being late for the start of the working day without warning the immediate supervisor;
    4. failure to comply with the instructions of the manager;
    5. failure to perform or improper performance of the duties assigned to the Employee. The Employer has the right to early remove a disciplinary sanction from the Employee on its own initiative, at the request of the Employee or at the request of his immediate supervisor.

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

    Bonuses for organization leaders

    Bonuses for the General Director, Executive Director, Advisor to the General Director, Business Development Consultant.

    1. The size of the bonus is determined based on the results of the company’s financial and economic activities and depends on three company indicators - quantitative, qualitative and financial.
    2. The size of the bonus and the frequency of its payment are approved by order of the General Director.
    3. The bonus is paid only to those managers who are working in the company at the time of payment.

    MATERIAL AID

    1. In these Regulations, material assistance means assistance (in monetary or material form) provided to the Organization’s Employees in connection with the occurrence of emergency circumstances.
    2. The following circumstances are considered extraordinary:
    • death of husband, wife, son, daughter, father, mother, brother, sister;
    • causing significant damage to the Employee’s home due to fire, flood and other emergency situations;
    • injury or other harm to the Employee’s health.

    The employer may recognize other circumstances as extraordinary.

    1. Financial assistance is paid from the net profit of the Organization on the basis of an order (instruction) of the head of the Organization upon the personal application of the Employee.
    2. Financial assistance is provided upon presentation by the Employee of documents confirming the occurrence of emergency circumstances.

    ACCRUAL AND PAYMENT OF WAGES

    1. Wages are accrued to Employees in the amount and manner provided for by these Regulations.
    2. The basis for calculating wages is: staffing table, employment contract, time sheet and orders approved by the head of the Organization.
    3. Time sheets are filled out and signed by the heads of structural units. The HR manager approves the time sheet.
    4. For employees who work part-time, wages are calculated for the time actually worked.
    5. The determination of wages for the main and combined positions (types of work), as well as for positions held part-time, is carried out separately for each of the positions (types of work).
    6. Wages are paid to Employees at the Organization's cash desk or transferred to the bank account specified by the Employee under the conditions stipulated by the employment contract.
    7. Before payment of wages, each Employee is issued a payslip indicating the components of wages due to him for the relevant period, indicating the amount and grounds for deductions made, as well as the total amount of money to be paid.
    8. Payment of wages for the current month is made twice a month: on the 20th of the billing month (for the first half of the month - an advance payment of 50% of the salary) and on the 5th of the month following the billing month (final payment for the month).
    9. If the payment day coincides with a weekend or non-working holiday, wages are paid on the eve of this day.
    10. If the Employee fails to fulfill his official duties due to the fault of the Employer, payment is made for the actual time worked or work performed, but not lower than the Employee’s average salary.

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

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

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

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

    Downtime caused by the Employee is not paid.

    1. Deductions from the Employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, as well as at the request of the Employee.
    2. Amounts of wages, compensation, and other payments not received within the prescribed period are subject to deposit.
    3. Certificates regarding the amount of wages, accruals and deductions from them are issued only to the Employee personally.
    4. Payment for vacation to Employees is made no later than three days before its start.
    5. Upon termination of the employment contract, the final payment of wages due to the Employee is made on the last day of work. If the Employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the Employee submits a request for payment.

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

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

    WAGE INDEXATION

    1. The Employee's salary is indexed in connection with rising consumer prices for goods and services.
    2. Salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.
    3. At the end of the year, the labor commission makes a decision on salary indexation. It takes into account the company’s financial indicators, the inflation index, as well as the growth of consumer prices in the country, determined on the basis of Rosstat data.
    4. The commission determines how much wages are increased and sets the indexation amount as a percentage. It cannot be less than the official inflation index, but it can exceed it.

    EMPLOYER'S RESPONSIBILITY

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

    FINAL PROVISIONS

    1. This Regulation comes into force from the moment of its approval and is valid indefinitely.
    2. This Regulation applies to labor relations that arose before it came into force.

    Tabular part of the position

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

    For information about what payments form the remuneration system, read the article “Art. 135 of the Labor Code of the Russian Federation: questions and answers" .

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

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

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

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

    The remaining tables are filled in the same way.

    You can see and download a sample regulation on remuneration and bonuses for employees - 2020 (current for 2021) on our website using the link below:

    Is it necessary to review the wage regulations every year?

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

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

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

    We will tell you what to indicate in the order approving the wage regulations here.

    How to make changes to the salary regulations in 2016

    If any changes occur in the company, for example, renaming the organization, they need to be reflected in the Regulations on Remuneration. How to do this in 2021? Perhaps the organization has adopted a local act (for example, a regulation) that regulates the procedure for adopting and amending local regulations. In this case, when adjusting the rules of the payment provision, it is necessary to take into account the procedure established by it.

    In the absence of such a document, changes to the Remuneration Regulations are usually drawn up as an appendix. This option is convenient if minor changes are required (for example, renaming the organization, etc.). If the adjustments are significant, then it is advisable to adopt a new act, recognizing the previous one as invalid.

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

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

    There are several types of piecework wages:

    • simple;
    • piecework-bonus;
    • chord.

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

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

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

    Find out how an organization can switch to a new remuneration system in the ready-made solution ConsultantPlus.

    Remuneration system

    The section “Remuneration System” sets out the main methods of remunerating employees within a particular company. This could be a time-based bonus wage system, piecework wages, etc. Usually, closed lists are avoided in the regulations on wages and bonuses for employees; it is advisable to make reference standards to the employment contract of a particular employee. An employee’s employment contract may contain individual, additional or other conditions for remuneration. In accordance with Article 132 of the Labor Code of the Russian Federation, any kind of discrimination is prohibited when establishing and changing wage conditions.

    Results

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

    This document does not have a legally established form; each employer has its own form.
    Its validity period is set by the employer independently. The provision may be revised as necessary or remain in effect indefinitely. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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