Pay wages according to the staffing table. Conditions of remuneration in the employment contract. piecework wage system
Our organization uses different systems of remuneration. For example, some workers receive a salary, some are paid by the piece, and some of them work in harmful conditions. How can this be written into the employment contracts of employees? Is it possible to simply refer to local regulations?
SALARY IS A MANDATORY CONDITION OF THE EMPLOYMENT CONTRACT
The terms of remuneration are among the mandatory conditions of the employment contract (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation). These labor laws include:
Tariff rate or salary (official salary) of the employee;
Surcharges;
allowances;
Incentive payments.
According to Part 1 of Art. 135 of the Labor Code of the Russian Federation, the wages of a particular employee are established by an employment contract in accordance with the wage systems in force for a given employer. That is, it is of great importance what kind of remuneration system is applied to the employee (for example, time or piecework), whether surcharges, allowances, bonuses, etc. are established, as well as working conditions.
At the same time, wage systems are developed on the basis of the requirements of labor legislation. That is, the wages of each employee must take into account the criteria enshrined in legislation, including working conditions.
As a rule, employers include in an employment contract with an employee a special section on the conditions of remuneration for this employee (for example, “Payment”).
TIME PAYMENT SYSTEM
If the employee is set only the tariff rate or the official salary (salary), they are indicated in the employment contract specific size in numerical terms(for example, 100 rubles per hour or 50,000 rubles per month). Such explanations are given by Rostrud.
3.1. For the performance of labor duties stipulated by this employment contract, the Employee is set an official salary in the amount of 50,000 (fifty thousand) rubles per month.
3.1. For the performance of labor duties stipulated by this employment contract, the Employee is set an hourly wage rate in the amount of 100 (one hundred) rubles per hour.
In this case, the employment contract cannot use the wording " Salary according to the staffing table" or " The official salary of the employee is set in accordance with the staffing table". If the employer does not indicate a specific salary, this will violate the requirements of paragraph 5 of part 2 of Art. 57 of the Labor Code of the Russian Federation.
Thus, referring to the staffing table instead of indicating the specific amount of the employee's salary is a violation of the requirements of labor legislation, for which the employer may be held administratively liable under Part 1 of Art. 5.27 of the RF Code of Administrative Offenses (CAO RF).
Therefore, with time-based pay, the employment contract must specify the specific amount of the tariff rate or official salary of the employee, as well as additional payments, allowances and incentive payments.
PIECE PAYMENT SYSTEM
If, in accordance with the employer's remuneration system, the employee has a piecework remuneration system, the corresponding condition must be included in the employment contract.
At the same time, labor legislation does not oblige the employer to indicate in the employment contract the specific amount of piece rates or labor standards provided for in Art. 160 of the Labor Code of the Russian Federation.
Therefore, in an employment contract with an employee whose earnings will depend on the number of units of production produced by him (work performed), it must be indicated that wages are piecework. It is also necessary to provide a link to the local regulatory act of the employer, which establishes:
Piece rates, time norms, production norms;
The procedure for accounting for the production of products and the volume of work performed (for example, the regulation on the remuneration of employees or the order of the employer).
The employee must be familiarized with the specified local normative act against signature.
3.1. The worker is set a direct piecework system of remuneration and is paid for the amount of production that he has produced.
Piece rates, norms of time, norms of production, as well as the procedure for accounting for the production of products, the volume of work performed are established by the Regulations on the remuneration of employees of Specialist LLC.
It should also be borne in mind that there are several varieties of piecework wages:
Direct piecework;
piece-premium;
piece-progressive;
Indirectly piecework.
SUPPLEMENTS, SUPPLEMENTS, BONUSES
The norm of paragraph 5, part 2, art. 57 of the Labor Code of the Russian Federation allows not to indicate in the employment contract the specific amounts of additional payments, allowances and bonuses.
If the employer has established additional payments, allowances and incentive (stimulating) payments (including bonuses), then you can specify their types and amount:
a) directly in the employment contract;
b) in the form of a reference to the local regulatory act of the employer (for example, the regulation on the remuneration of employees, the provision on bonuses to employees) or the collective agreement by which they are established. Employees must be familiarized with the indicated documents against signature (paragraph 10, part 2, article 22, part 3, article 68 of the Labor Code of the Russian Federation).
The fact that in this case reference norms can be used in an employment contract is confirmed by Rostrud 2 in its clarifications.
Extract from the letter of Rostrud dated March 22, 2012 No. 428-6-1
2. […]
The specific amount of the tariff rate or official salary is indicated directly in the employment contract. As for the additional payments, allowances and incentive payments due to the employee, they can be directly indicated in the employment contract or it can refer to the relevant local regulatory act or collective agreement that provides for 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.
Formulations can be as follows:
3.1.1. Official salary in the amount of 50,000 (Fifty thousand) rubles per month.
3.1.2. Quarterly and annual bonuses that are accrued and paid to the Employee in the manner and on the terms established by the Regulations on bonus payments to employees of New Technologies LLC.
3.1. For the performance of labor duties stipulated by this employment contract, the Employee is paid a salary, which includes:
3.1.1. Official salary in the amount of 30,000 (thirty thousand) rubles per month.
3.1.2. Personal bonus for high qualification in the amount of 10,000 (Ten thousand) rubles per month.
Please note that in an employment contract with an employee who will work in the regions of the Far North or areas equivalent to them, you need to indicate the regional coefficient and the percentage bonus to wages. If the employer violates this rule and does not include such conditions in the employment contract, the employee will still be able to demand their payment. This position is confirmed by judicial practice.
COMPENSATION FOR WORK WITH HARMFUL AND (OR) DANGEROUS WORKING CONDITIONS
In the employment contract, it is necessary to prescribe a description of the working conditions at the workplace (paragraph 7, part 2, article 57 of the Labor Code of the Russian Federation). This information is indicated based on the results of a special assessment of working conditions carried out by the employer.
If an employee is hired with harmful and (or) dangerous working conditions, in his employment contract, it is necessary, in particular, to indicate the due compensation for work in appropriate conditions.
According to Art. 92, 117 and 147 of the Labor Code of the Russian Federation, an employee is entitled to the following guarantees and compensations:
Reduced working hours for work with harmful working conditions (3 or 4 degrees) and (or) dangerous working conditions - as a general rule, no more than 36 hours per week;
Annual additional paid leave for work with harmful (2, 3 or 4 degrees) and (or) dangerous working conditions - at least 7 calendar days;
Increasing wages - not less than 4% of the tariff rate (salary) established for various types of work with normal working conditions.
The amount of the surcharge specified in Part 2 of Art. 147 of the Labor Code of the Russian Federation (4% of the tariff rate (salary)) is the minimum. The employer establishes the specific amounts of wage increases (taking into account the opinion of the representative body of employees) in a local regulatory act, or in a collective agreement, an employment contract (part 3 of article 147 of the Labor Code of the Russian Federation).
The wording in the employment contract may be as follows:
3.1. For the performance of labor duties stipulated by this employment contract, the Employee is paid a salary, which includes:
3.1.1. Official salary in the amount of 40,000 (forty thousand) rubles per month.
3.1.2. Additional payment for work in hazardous working conditions in the amount of 1600 (One thousand six hundred) rubles per month.
Note that increased pay is set regardless of the degree of harmfulness of working conditions (subclass 3.1, 3.2, 3.3 or 3.4).
Labor legislation, headed by the relevant Code, prohibits avoiding or somehow vealing information about income in a contract with an employee. Since this is stated in Article 57 of the Labor Code, no other documents can cancel the requirement.
Under this article, there are an indispensable number of conditions, which is indicated:
- salary or rate (by type of payment system);
- the composition of additional payments, allowances and incentives in the form of bonuses, incentive payments and other remuneration.
The article indicates the rules by which the terms of payment of wages and advance payments should be established. New labor law ( changes to Article 136 of the Labor Code of the Russian Federation) establishes that the salary must be paid out twice a month, each time no later than 15 days after the end of the paid period.
Important! The advance payment must be made no later than at the end of the month, the salary payment - no later than the 15th day of the next month. This must be taken into account when drafting documents.
An indication of the terms of payment of wages and advance payments are not mandatory in the employment contract. It is enough to register them in the collective.
Salary and terms of payment of wages in the employment contract - sample:
Sample order to change the rules of the internal labor regulations (terms for payment of wages):
Schedule Compliance
Rates for the wages of employees are established in addition to the employment contract by the staffing table. The relationship between the employment contract and this document often become the causes of violations of the TC.
As mentioned above, some employers tend to draw up an agreement with an employee without specific salary numbers, referring to the staffing table. It's illegal.
Another example is when an employer tries to dilute the salaries in the staff list, specifying them in contracts. Such approaches are associated with the introduction of a "fork" in terms of wages in the staff of the enterprise: an indication not of a specific salary, but "from ... to".
Although it is not obvious, in fact, such a technique is a violation of the law. The Labor Code establishes a ban on discrimination based on working conditions (Article 132), which also includes wages. That is, in the same positions, employees should have the same salary, and not negotiated with each separately.
Labor Code of the Russian Federation, Article 132. Payment according to work
The salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of the labor expended, and is not limited to the maximum amount, except for the cases provided for by this Code.
Any kind of discrimination is prohibited when establishing and changing the conditions of remuneration.
There are two ways to solve this problem:
The first is to introduce piecework payment. Workers of the same qualifications have the same work, and the difference in it can only be associated with the effort expended.
The second is to recognize employees as people of different qualifications., that is, change the staffing table and “split” people with different salaries or rates in different directions.
Reference: In any case, the salary specified in the employment contract must match the numbers in the staffing table.
Three types of retention
Now consider what types of wage deductions there are and who pays them.
The legislation provides for three types of deductions from wages:
- mandatory;
- at the initiative of the employer;
- at the request of the employee.
The former are established by law and cannot be changed by the parties to the employment contract. The other two - are associated with any situations with wages, advance payments, and so on, and must be initiated either by the organization or by the employee.
Mandatory include, in particular, withholding income tax from wages. The organization acts as a tax agent and transfers tax to almost all of its employees (with the exception of those who received a tax deduction). In this way, The organization pays the tax.
The position of the Ministry of Finance on the issue of whether it is necessary to indicate the withholding of personal income tax in an employment contract is unambiguous: it is not necessary, since the procedure for its payment is regulated by law and is the same for everyone.
The Labor Code does not contain requirements to include any clauses on salary deductions in the text of the contract.
If this information is not included in the document
In view of all of the above the employment contract must contain at least one amount: the salary or base rate of the worker. If it is not indicated, this is a violation of article 57 of the Labor Code of the Russian Federation.
The same article states: Failure to include the mandatory terms of the contract does not invalidate it. That is, if the absence of wages in the contract is revealed under some circumstances, the contract will remain a valid document. However, the employer will be obliged to fill in the missing part in the form of an additional agreement to the contract.
Thus, this violation will not affect the employee in any way. However, it can affect the organization.
In paragraph 4, this violation is equated to hiring an employee without a contract and under the concealment of labor relations under a civil law contract.
For this, the head may be fined in the amount of 10-20 thousand rubles, the individual entrepreneur will have to pay the state 5-10 thousand. If the entire organization is fined, the amount will be from 50 to 100 thousand rubles.
When concluding an employment contract the employer should not deviate from the amount of wages, and she should not violate his own documents in the form of a staffing table.
At the same time, the law does not oblige to establish in the contract all forms of employee incentives, but, in fact, requires you to specify only the guaranteed part of the salary. All further changes in the amounts can be "hidden" in the internal documents of the organization - however, in agreement with the employee.
Failure to comply with these requirements creates the risk of receiving a fine reaching significant amounts. However, automatically because of such a discrepancy, the employment contract will not be terminated.
ABOUT FORMULATION
"PAYMENT ACCORDING TO STATE SCHEDULE"
From the text of the request for the revision of the electronic reference database "Package of Personnel Officer":
“Considering that, according to Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size tariff rate or salary of an employee, allowances and incentive payments), can it be considered legal to use the wording “with payment according to the staffing table” in an employment contract? Or is it necessary to specify the exact amount of the salary? Is it possible in an employment contract not to indicate the amount of the allowance and the procedure for determining incentive payments, but instead indicate that the amount of allowances is determined in accordance with the regulation on remuneration or other local regulatory act?
From the answer - Letters of the Federal Service for Labor and Employment -61 (response to the request of the editors of the "Personnel Officer Package"):
“According to Article 135 of the Labor Code of the Russian Federation, an employee’s salary is established by an employment contract in accordance with the remuneration systems in force for a given employer.
Payroll systems, including dimensions tariff rates, salaries (official salaries), additional payments of compensatory allowances, including for work in conditions deviating from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other normative legal acts containing labor law norms.
The basic concepts and definitions used in organizing the remuneration of employees are enshrined in Article 129 of the Code. Based on these definitions, the tariff rate, as well as salary (official salary) have fixed size wages.
Article 57 of the Code, among the conditions that are mandatory for inclusion in an employment contract, includes the terms of remuneration (including the size of the tariff rate and the salary (official salary) of the employee, additional payments, allowances and incentive payments).
All of the above allows us to say that when fixing the terms of remuneration of an employee in an employment contract, the amount of payment (tariff rate or salary) should be indicated in numerical terms.
As for the additional payments, allowances and incentive payments due to the employee, they can be directly indicated in the employment contract or it can refer to the relevant local regulatory act or collective agreement that provides for 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.
Remuneration is made in proportion to the time worked according to the time sheet, the hourly tariff rate is 50 rubles for 1 hour of hours worked "The worker works out differently, we count him by the hour, worked 50 hours, salary 2500 Is this correct?
We have an employment contract with an employee, which states the following: “The Director is set a part-time work week, part-time work, flexible work schedule. During working hours, the Director is given a break for rest and food - 60 minutes, which is not included in working hours. The salary for a month with a 40-hour working week is 8,000 rubles per month according to the staffing table.
No, not right. The employment contract with the employee must reflect either the salary or the hourly rate.
The salary in the employment contract must be indicated in accordance with the staffing table. If the salary of 8,000 rubles is set in the staffing table for the position of Director, then this must also be reflected in the employment contract. And since the employee has a part-time job, indicate in the employment contract that remuneration is made in proportion to the hours worked or depending on the output.
Or in the staffing table, you can indicate that the payment is hourly and the cost of an hour of work.
If an employee has an hourly rate, pay for the number of hours worked by him using the following formula:
Salary = Number of hours worked? Hourly rate.
Nina Kovyazina,
Simple time wage system
Payroll calculation under a simple time-based wage system depends on the type of rate or salary set for the employee.
An employee can set:*
- hourly rate;
- daily rate;
- monthly salary.
If an employee has an hourly rate, pay for the number of hours worked by him using the following formula:*
If an employee has a daily rate, pay the days worked by him according to the following formula:
If an employee has a monthly salary, his salary does not depend on the number of working days that fall in a particular month according to the schedule. An employee who has worked all days of the month should always be paid a salary in the amount of a monthly salary.
An example of payroll with a simple time-based wage system
The storekeeper of the organization P.A. Bespalov was paid hourly. Rate per hour - 93.75 rubles. Manager A.S. Kondratiev's salary is calculated at the daily rate - 750 rubles. Salary of Secretary E.V. Ivanova - 15,000 rubles. per month.
October had 22 working days. The duration of the working day is 8 hours. All employees worked for a full month.
Bespalov's salary was:
RUB 93.75/h x 22 days x 8 h = 16,500 rubles
Kondratiev's salary was:
750 rub. x 22 days = 16,500 rubles.
Ivanova's salary was 15,000 rubles.
An example of calculating salaries for employees with a five-day (six-day) working week. Working week 40 hours
Alfa LLC has established a time-based wage system.
The janitor of the organization P.A. Bespalov was given a salary of 20,000 rubles. The length of the working day is 8 hours with a five-day working week.
The salary of a janitor E.V. Ivanova - 20,000 rubles. per month. The duration of the working week is 40 hours with a six-day working week. The working hours are as follows: from Monday to Friday - 7 hours a day, on Saturday - 5 hours a day.
In August there were 21 working days according to the five-day schedule (26 working days according to the six-day schedule). All employees worked for a full month.
In fact, Bespalov worked 168 hours (21 days x 8 hours), while Ivanova worked 172 hours (21 days x 7 hours + 5 days x 5 hours). However, this does not affect the salary for August.
Bespalov's salary was 20,000 rubles.
Ivanova's salary was 20,000 rubles.
Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia
How to set an employee for part-time work
Salary
An employee who is set to work part-time works less than the rest. His work is paid in proportion to the established time (for example, half the daily rate), or depending on the output. * At the same time, the duration of the annual paid leave is not reduced, the procedure for calculating the length of service does not change, and other rights of the employee are not limited.
This procedure is established by the Labor Code of the Russian Federation.
The organization has a five-day work week.
Chief accountant of the organization A.S. Glebova wrote a statement asking her to establish a part-time work week - from Monday to Thursday.
An additional agreement was drawn up to amend the employment contract. On the basis of the signed agreement, the head of the organization issued an order to establish a part-time work regime from April 2016.
Glebova's monthly salary with a full working week is 21,000 rubles.
To calculate the salary of Glebova, the accountant of the organization responsible for calculating the salary, determined that in April 2016 there were 21 working days. In addition to the generally established days off, this month the employee did not work for 5 days (April 1, 8, 15, 22, 29).
Thus, in fact, in April 2016, Glebova worked:
21 days – 5 days = 16 days
The salary due to her for April is:
21 000 rub. : 21 days x 16 days = 16,000 rubles.
Out of the situation
Nina Kovyazina, Deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia
How to reflect hourly wages in the staffing table
Suppose some categories of employees have hourly wages. In this case, the employee's salary is determined in accordance with his qualifications and the number of hours worked. This type of payment is a special case of time wages.
If the organization uses a unified form of staffing, then in column 5 "Tariff rate (salary), etc., rub." indicate the amount of wages per hour of work in rubles, and in column 10 "Notes" - "Hourly wages" and give a link to a local document that regulates the procedure for remuneration in the organization (for example,
Question: Is it possible in an employment contract not to indicate the amount of salary, but to confine ourselves to the wording "payment according to the staffing table"?
Answer: In accordance with par. 5 hours 2 tbsp. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) are mandatory for inclusion in an employment contract.
According to Part 1 of Art. 135 of the Labor Code of the Russian Federation, wages are determined by an employment contract in accordance with the wage systems in force for a given employer.
Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments, compensatory allowances, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems, are established by collective agreements, agreements, local normative acts in accordance with labor legislation and other acts containing labor law norms (part 2 of article 135 of the Labor Code of the Russian Federation).
From the content of Parts 3, 4, 5 of Art. 129 of the Labor Code of the Russian Federation it follows that the tariff rate, like the salary (official salary), is a fixed amount of the employee's wages.
By virtue of what is stated in the employment contract, there must be a record of the conditions for remuneration of the employee, namely, the size of the tariff rate or official salary of the employee, as well as additional payments, allowances and incentive payments.
The wording in the employment contract "payment according to the staffing table" will be a violation of labor legislation, for which the employer may be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.
Conclusion. Making an entry in the contract "payment according to the staffing table" without specifying the amount of salary (fixed salary) is a violation of labor legislation.
S.S.Gontsa
Expert
Consulting and analytical center
in accounting
and taxation
19.03.2010