Guide to allowances and surcharges

Hello! In this article we will talk about salary supplements.

Today you will learn:

1. What categories of citizens are entitled to salary bonuses and what types of them exist;
2. How do allowances differ from surcharges?
3. What are incentive payments and much more.

Everyone knows that even if a person is officially employed, this is not a guarantee that he will be given all the required additional payments. Therefore, today we will figure out what the employer is obliged to pay extra for and what additional payments and allowances employees have every right to.

Content

• Components of remuneration
• The legislator's word
• Allowances and surcharges: the difference between concepts
• Types of salary supplements
• Bonuses paid regardless of the will of the employer
• Additional payments to wages
• Who can count on bonuses and additional payments?
• An example of calculating allowances and surcharges
• Additional payments considered controversial
• Documentation that sets out the payment procedure
• Under what conditions are payments made?
• Employer's responsibility for payments

Regional coefficients and northern surcharges

Other regional coefficients and percentage allowances for military service (service) in regions of the Far North, equivalent areas and other areas with unfavorable climatic or environmental conditions, including remote areas, high mountain areas, desert and waterless areas in relation to the specified military personnel and employees , in addition to the regional coefficients and percentage premiums established by this resolution, are not applied.

c) upon entry to work after dismissal of one’s own free will in connection with the transfer of the husband or wife to work in another area within the regions of the Far North, equivalent areas, as well as areas where wage supplements are paid in the manner and amounts prescribed Resolution of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of April 6, 1972 No. 255.

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The legislator's word

Remuneration is a kind of instrument, thanks to which the labor costs of all employees are compensated. The legislation provides for measures that are designed not only to protect the rights of workers, but also to establish a salary level that will correspond to real labor costs.

So, the law establishes:

1. Based on Article 133 of the Labor Code, any employer does not have the right to set employees a salary that is lower than the minimum wage. Its size is determined by federal and regional legislation;
2. Article 143 of the same Code says that the salary is set taking into account the tariff structure, or the tariff schedule, or categories;
3. If the working conditions at an enterprise or organization deviate from the standard ones, then employees have the right to compensation for all additional labor costs, as specified in Articles 146 - 154 of the Labor Code of the Russian Federation;
4. The employer has the right to set the amount of incentive payments;
5. The Labor Code obliges the employer to calculate and pay wages.

Allowances and surcharges: the difference between concepts

In order to motivate employees, employers can pay not only the wages required by law, but also funds in the form of bonuses or other material incentives. And the state, in turn, obliges managers to pay additional payments when certain cases occur.

Now let's look at these points in more detail. What is a surcharge?

An additional payment is a type of payment that is in the nature of compensation, as it is assigned in the case when an employee worked on holidays, combined his work with the responsibilities of a colleague, that is, performed an increased amount of work.

An allowance is a type of payment that is intended to stimulate an employee so that he wants to further grow and develop in his profession. Examples include bonuses for long continuous work experience, length of service, academic degrees, and so on.

As for the general features, there is one: both payments increase the employee’s remuneration.

And their differences are as follows:

• Additional payments are mandatory, allowances are not;
• An additional payment is compensation, and an allowance is an incentive payment;
• The bonus emphasizes the importance of the employee, and the additional payment is designed to compensate for difficult working conditions.

Bonuses are paid at the initiative and desire of the manager!

What are the allowances and surcharges?

The legislation does not specify incentive bonuses and additional payments. In private organizations they are introduced by a collective agreement and local regulations. In government - by industry.

The following are encountered in practice:

• for a high level of qualifications and professional excellence;
• personal;
• for higher education;
• zonal;
• rural;
• regional;
• for mentoring;
• for length of service;
• for intensity and high results;
• others.

Bonus for a high level of qualifications, for professional excellence

The Labor Code of the Russian Federation does not regulate them. As a rule, the first is introduced for specialists and managers, while the second is for workers.

Reward criteria for professional excellence may include:

• mastering advanced techniques and methods of work;
• desire to share experiences with others;
• high, constant quality of work;
• high work culture;
• efficient use of resources, saving on consumables and materials.

An allowance for a high level of qualifications may be provided for:

• initiative and creativity;
• high responsibility;
• complexity of the work;
• desire to grow professionally.

Personal salary supplement

• Difference between net and gross salary

Introduced for individual specialists, to reward them for success in production activities, for great knowledge and skills. They can be imposed for the execution of orders of special importance, for obtaining an academic degree, for knowledge of a foreign language, for access to official secrets.

Additional payment for higher education

Not established under the Labor Code. Introduced, for example, by Order of the Minister of Defense of the Russian Federation dated June 6, 2001 No. 200 for contract military personnel with a higher legal education and holding positions in the legal profession.

Zonal surcharge

Installed for employees of JSC Russian Railways in certain territories. They are introduced for a year or for a certain time in order to staff areas that are problematic from this point of view.

Rural

Installed for rural workers. For example, for employees of medical, pedagogical and cultural institutions of the Ministry of Emergency Situations of Russia, its amount is 25% of the salary (order of the Ministry of Emergency Situations No. 700 of December 28, 2015). For employees of cultural institutions working in rural areas subordinate to the Ministry of Culture and Tourism of Udmurtia, it is 25% of the salary.

Regional

Introduced for workers in a special climate, in hard-to-reach, contaminated areas. The values ​​of the coefficients are determined by Decree of the Government of the Russian Federation dated December 30, 2011 No. 1237. How much do they pay extra? Each region has its own size. For example, for the islands of the Arctic Ocean it is 100% of the salary. The coefficient is set for wages, additional payments, bonuses, compensation for harmful and hazardous factors, annual bonuses, payments for seasonal and temporary work, and sick leave. Northern bonuses are not established for vacation pay and one-time remuneration issued at the will of the employer.

Additional payment for mentoring

• Payment for business trips: according to average earnings, daily allowance

The Labor Code of the Russian Federation does not contain the term. Used in industry organizations and in production. Motivates a specialist to teach beginners. An internship can be completed by a recent graduate of a university, technical school, or other inexperienced employee.

It is used by internal affairs agencies, drug control agencies, the Investigative Committee, the Ministry of Emergency Situations, and is mentioned in documents of other industry departments.

For length of service

Established for experience in a certain field. It is used for judges, military personnel, employees of the Ministry of Internal Affairs, civil servants, teachers, doctors. For example, military personnel whose length of service ranges from 15 to 20 years are paid a bonus of 25%.

Can be used by private enterprises to reduce staff turnover, training costs, and ensure production with a qualified workforce.

Intensity bonus

Introduced for employees of state enterprises and civil servants of military units.

Types of salary supplements

For clarity, we present this information in the form of a table.

Table 1. Types and characteristics of allowances.

Such payments are established at any time, as a measure to encourage any achievements of employees (there are companies that make such payments for participation in corporate sports competitions, for those who do not go on sick leave for a long period of time, etc.).

Before canceling such payments, employees must be warned about this!

Next, we will consider the types of allowances that are mandatory.

Bonuses paid regardless of the will of the employer

As Article 149 of the Labor Code says, the employer is obliged to pay for:

1. For working conditions that are harmful, dangerous or difficult;
2. For work in harsh climate conditions (if an employee spends the entire working day on the street, he has the right to receive this payment);
3. For work at night (if the schedule is not shift);
4. If the employee performs work that requires a high level of knowledge and skills;
5. If an employee combines several positions at once.

The above list is the main one; there may be additional items, but they are already determined by the employment contract. But there is a nuance that needs to be paid attention to while the employment contract has not yet been signed, then it will be very difficult to appeal: the employer can indicate in the employment contract a list of works that the employee is obliged to perform. In this situation, the employee cannot demand additional payment.

Types of additional payments and wage supplements

Additional payments are:

• stimulating (for qualifications, for professional excellence, for high achievements in work);
• compensatory (salary supplement for special work schedule and working conditions);

The task of compensating workers is to compensate for the impact of unfavorable factors related to the performance of work duties.

Incentives are used to encourage the worker and motivate him to improve his work results. May be a right or obligation of the administration. When the employment contract says: “the employer can pay...”, and then there is a reference to the provision according to which they are established, and the provision contains general wording, payments are the right of the administration. If payments are specified by local acts, agreements, collective or labor contracts, they are mandatory.

Surcharge and allowance, what's the difference?

The legislation does not provide an explanation for them. Most often, the bonus is an incentive payment. The exception is those that are designed to make difficult working conditions more attractive (a bonus for special working conditions, work in the Far North). Additional payment implies compensation for working conditions.

Additional payments to wages

Additional payments, as well as allowances, play an important role in the personnel remuneration system. We will also consider their types in table form.

Table 2. Types and characteristics of surcharges.

What is a personal allowance and when is it established?

The employees of any enterprise are its most important resource, since the success of the company depends on how effectively a person works.

The main task of the organization's management is the effective use of personnel, but for this a person must be interested in performing his duties at the highest level.

For this purpose, various measures of labor incentives are used - establishing rewards for achieving certain results.

According to labor legislation, wages consist of several components:

• A basic part that has a strictly established meaning. It can be expressed in tariff rates, salaries, piecework payments.
• Compensatory payments, for example, such as for work in difficult climatic conditions.
• Incentive accruals, which are additional incentives for work performed.

Article 144 of the Labor Code states that the employer has the right to award bonuses to employees and assign them additional payments. The sizes and shapes are established taking into account the opinion of the representative body of workers, agreements, collective or labor contracts. Incentive payments in 2021, terms of appointment and procedure for application are established:

• The Government of the Russian Federation, if funding comes from the federal treasury;
• government bodies of a single entity when making payments from the regional budget;
• by local governments, if subsidies are provided from the local budget.

Remuneration for work under special conditions or conditions different from usual ones is called compensation payments. These include:

• surcharges for persons engaged in heavy, harmful or dangerous work;
• remuneration for work in areas with special climatic conditions;
• overtime work;
• work on weekends, non-working days, holidays;
• night work;
• bonus for mobile or traveling nature of work;
• remuneration for shift work;
• performing work of various qualifications;
• combination of professions.

Being one of the parts of remuneration, compensation has a number of differences from incentive measures:

• If incentive incentives are assigned at the request of the company’s management, then compensatory incentives are mandatory and are reflected in law.
• Incentive rewards have a strictly limited amount, which is prescribed in local regulations. The amount of compensatory additional payments is not tied to any figures and may vary.
• Compensations directly depend on the working conditions, while various reasons may be used for assigning additional incentive payments.

The main legislative act that prescribes the possibility of awarding incentives to a person for his work in 2018 still remains the Labor Code (Articles 129, 135, 144, 191).

Particular attention should be paid to the Unified Recommendations for the establishment of remuneration systems for employees of state and municipal institutions at the federal, regional and local levels.

They are approved annually by a decision of the Russian Tripartite Commission for the Regulation of Social and Labor Relations. It consists of the Government of the Russian Federation, trade unions and employers.

In addition, each industry has its own recommendations, for example:

• Order of the Ministry of Health and Social Development of the Russian Federation dated June 28, 2013 No. 421.

Such material incentives are included in the remuneration system, but are not mandatory. Issues regarding personal allowances must be resolved in the organization at the local level (Art.

135 Labor Code of the Russian Federation). The salary system in the organization, including all kinds of payments, is fixed:

• employment contract;
• collective legal act,
• Regulations on wages or bonuses, other internal acts of the organization, including labor law norms.

When hired, an employee may be given a personal allowance by order of the employer.

The employment contract (additional agreement) indicates the amount of the incentive payment or a link to a local regulatory document that determines the procedure for calculating the personal allowance.

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Moreover, depending on the criteria for establishing the bonus, it can be established for the employee for a certain or indefinite period or not established.

And if a bonus is established for the employee, then it should be paid exactly in the amount in which it is indicated in the staffing table, and during the period for which it is established.

Advice

Let us add that, according to Part 2 of Art. 57 of the Labor Code of the Russian Federation, the condition for the payment of allowances (as well as additional payments and bonuses) is a mandatory condition of the employment contract (in cases where the organization’s staffing schedule or local regulations provide for these components of wages).

The condition can be either direct (the name and amount of the bonus is indicated directly in the employment contract) or referential (the employment contract states that the employee can be given bonuses in accordance with local regulations and the employer’s staffing table).

According to Part 1 of Art.

129 of the Labor Code of the Russian Federation, wages (employee remuneration) means remuneration for work depending on the employee’s qualifications, complexity, quantity, quality and conditions of work performed, as well as compensation payments (additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal, work in special climatic conditions and in areas exposed to radioactive contamination, and other compensation payments) and incentive payments (additional payments and incentive allowances, bonuses and other incentive payments).

In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation, an employee’s wages are established by an employment contract in accordance with the wage systems in force for a given employer.

Note!

The conditions, procedure and criteria for paying incentive bonuses are determined in a local regulatory act (regulations on remuneration, regulations on bonuses and material incentives, collective agreement, etc.).

If there is a representative body of employees, local regulations establishing remuneration systems are adopted by the employer taking into account the opinion of this body (Part 4 of Article 135 of the Labor Code of the Russian Federation).

According to the explanations of Rostrud, given in letter No. 5275-61 dated December 24, 2007, the amount of remuneration (tariff rate or salary) should be indicated in the employment contract in numerical terms.

note

At the same time, additional payments, allowances and incentive payments due to an employee may be directly indicated in the employment contract, or it may make reference to the relevant local regulation or collective agreement, which provides the grounds and conditions for their payment.

In the latter case, Rostrud indicated, the employee must be familiar with the content of local regulations and the collective agreement against signature.

Extract from Rostrud letter dated December 24, 2007 No. 5275-61

According to Article 135 of the Labor Code of the Russian Federation, an employee’s wages are established by an employment contract in accordance with the wage systems in force for a given employer.

Remuneration systems, including tariff rates, salaries (official salaries), additional payments, compensatory allowances, including for work in conditions deviating from normal, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms.

The basic concepts and definitions used in organizing the remuneration of workers are enshrined in Article 129 of the Code. Based on these definitions, the tariff rate, as well as the salary (official salary), have a fixed amount of remuneration. Article 57 of the Code includes among the conditions mandatory for inclusion in an employment contract the terms of remuneration (including the amount of the tariff rate and salary (official salary) of the employee, additional payments, allowances and incentive payments).

All of the above allows us to say that when stipulating the terms of an employee’s remuneration in an employment contract, the amount of payment (tariff rate or salary) should be indicated in numerical terms[1]. As for additional payments, allowances and incentive payments due to an employee, they can be directly indicated in the employment contract or it can make a reference to the relevant local regulation or collective agreement, which provides the grounds and conditions for their payment. In the latter case, the employee must be familiarized with the content of local regulations and the collective agreement against signature.

Note that an employee who has not worked the entire period for which a fixed incentive bonus is accrued, which, in particular, includes an allowance for increased complexity or intensity of work, is usually paid for the time actually worked in the accounting period.

CONCLUSION FIRST. Incentive payments must be specified in the employment contract with the employee. In this case, their fixed amount may be indicated (in ruble terms or in other units of measurement) or a reference may be made to a local regulatory act (or collective agreement) that provides the grounds and conditions for their payment.

For example. The employee is given a bonus for the complexity and intensity of the work, the amount, grounds and terms of payment of which are regulated by the Regulations on remuneration and bonuses.

1. For working beyond your quota. The initial two hours are paid at least one and a half times the rate, then at least double.
2. For going to work on weekends and holidays. Payment is made at least double the amount.
3. For working at night. The minimum is determined by the Government of the Russian Federation.
4. For working with harmful (hazardous) factors. Paid at least 4% of the rate provided for work under normal conditions. Is there a premium for hazard pay? Unless otherwise provided by a local act, the bonus in accordance with Art. 129, 147 count towards salary.
5. For specific climate conditions. A variation of it is a percentage increase for workers in the Far North, in a region with equal status. Paid for length of service in a given area. For example, in Chukotka it is provided at a rate of 10% after six months and increases every six months until it reaches 100%.
6. For shift work. For those working in federal bodies, it is determined by the Government of the Russian Federation, in private organizations - by a collective agreement, local regulations.
7. For assigning additional work. Determined by the parties to the employment contract.
8. For the introduction of new production. Provided for by a collective labor agreement.

Who can count on bonuses and additional payments?

Not all categories of workers can count on the establishment of bonuses and additional payments.

These payments are not eligible:

• For those who work under a civil contract;
• Workers under a contract;
• Those with whom an agency agreement has been concluded.

This is explained by the fact that legal relations with such persons are regulated by the Civil Code, and not the Labor Code.

Those citizens who are hired on the basis of employment contracts, even those concluded for a certain period or who are part-time workers, have the right to receive all the specified monetary payments.

An example of calculating allowances and surcharges

In order for the understanding to become as complete as possible, let us consider the payment of allowances and additional payments using a specific example .

In a kindergarten, an employee is both a laborer and an electrician. It turns out that he combines 2 positions. As a general worker, his salary is 12,000 rubles. For the duties of an electrician, the management pays him an additional amount that does not depend on the salary - 10,000 rubles (as stated in his employment contract). Based on the results of his work, the amount of his bonus is 4,000 rubles.

The monthly payment calculation will look like this: 12000+10000+4000=26000 rubles. In our example, the allowance and bonus are accrued not as a percentage, but as a fixed amount. But these indicators can also be calculated depending on the salary, that is, as a percentage.

Benefits and allowances for labor veterans in 2021

It is also worth preparing in advance for the fact that additional documents may be asked for. Their list differs slightly depending on the benefit the veteran wants to receive. All collected documents must be taken to the social protection department located at the place of registration.

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2. Persons who have received awards (medals or orders) of the Russian Federation, the Russian Federal Service for Financial Markets, the USSR, and along with them also received insignia in their work activities. In combination with these factors, the length of service must correspond to the length of retirement for old age or long service

Additional payments considered controversial

In this part of the conversation we will pay attention to budgetary enterprises and institutions. It is no secret that their employees receive their salaries from budget funds.

In this regard, the Federal Service for Financial and Budgetary Supervision has questions regarding several types of additional payments, namely:

1. Additional payment for working with computer and office equipment;
2. Additional payment for combining positions.

When certain control measures were carried out, Rosfinnadzor employees considered that before assigning these types of additional payments, it was necessary to conduct a full certification of workplaces, otherwise their payment would be unlawful.

Let us note that often enterprises and institutions do not agree with this position, and when going to court, judges take their side.

Documentation that sets out the payment procedure

1. Collective agreement;
2. Regulations on remuneration;
3. Regulations on bonus payments to employees;
4. Employment contract (may contain a reference to a collective agreement);
5. Staffing table;
6. Order from the manager (if the payment is a one-time payment and not permanent).

Under what conditions are payments made?

Any allowances and additional payments must first of all be contained in the pay slip of each employee.

There are a number of rules that the head of an enterprise or institution must adhere to:

• Each employee must have a task, for the successful solution of which he receives encouragement. But the task must first of all be solvable, and not a dead end. Simply put, any employee should have the opportunity to achieve good results;
• If we are talking about a bonus, then the amount should arouse interest, that is, be significant. It is unlikely that an employee will refuse smoking breaks for a bonus of 200 rubles;
• Employees should be aware that it is possible to receive certain incentives and additional payments. It is best to notify about this by drawing up an annex to the employment contract. Each newly arrived employee will be immediately familiar with this.

If the manager is ready to encourage his employees and pay them extra for something, then these recommendations will be quite feasible.

Employer's responsibility for payments

The employer is not required to report to employees for the amount of incentive payments. If, due to a difficult economic situation, crisis, or other circumstances, the bonus portion of wages is cancelled, a written warning to employees is sufficient.

The only violation here will be that the employer ignored the procedure for warning employees, nothing more.

In general, if you properly motivate employees, you can achieve truly high results and performance. For this purpose, the employer should use incentive measures that stimulate payments. This will not only increase labor productivity, but will also have the best impact on product quality.

How much do they pay at Russian Railways - statistics 2021

JSC Russian Railways is a monopolist in the market for the transportation of goods and passengers across the territory of the Russian Federation. It employs over 820 thousand people: those directly serving passengers (conductors and electric train drivers), track repair and inspection specialists, managers and employees of suburban and urban communication stations, and DEPO workers.

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The amount of wages primarily depends on the qualifications of workers. By internal order of the railway administration, the accounting department fills out payroll sheets according to the number of hours worked and according to the qualification level. The advance is paid in full, and withheld taxes are deducted from wages.