Minimum wage. Employee Compensation Regulations Personal data will have to be handled with particular care due to a significant increase in fines
The recruiting company Antal Russia has prepared an overview of the main changes in labor legislation that came into force in late 2016 - early 2017.
The minimum wage will be increased to 7800 rubles
In 2017, the minimum wage will be increased by 4% from July 1 and will amount to 7,800 rubles.
Simplified personnel records for micro-enterprises
From 01.01.17, microenterprises have the right not to adopt, in whole or in part, local regulations containing the following rules:
- internal labor regulations;
- position on wages;
- bonus provision;
- shift schedule;
- other personnel local regulations.
But in this case, the employer must include these conditions in a standard employment contract approved by the Government of the Russian Federation.
Micro-enterprises include legal entities or individual entrepreneurs that meet the following criteria: annual turnover does not exceed 120 million rubles, the company employs no more than 15 people, including the director or owner of the business, the share of other private, state or municipal companies is no more than 20 % of the authorized capital. If the company ceases to correspond to the status of a micro-enterprise, then within four months it will need to draw up personnel documents
The procedure for conducting an independent assessment of the qualifications of employees has been established
From 01.01.2017, Federal Law No. 238-FZ dated 03.07.2016 “On Independent Assessment of Qualifications” comes into force, which regulates relations arising from the independent assessment of the qualifications of employees or persons applying for a certain type of labor activity.
An independent assessment of qualifications is carried out in the form of a professional exam, which is conducted at the initiative of the applicant, other individuals and (or) legal entities, or at the direction of the employer. Based on the results of passing the exam, the applicant is issued a certificate of qualification or, in case of receiving an unsatisfactory grade during the exam, a conclusion on passing it with recommendations for the applicant.
The employer sends the employee to undergo an independent qualification assessment with the written consent of the employee and at the expense of the employer. At the same time, for the period the employee undergoes an independent assessment of qualifications, it is envisaged that he will retain his place of work and average wages, as well as payment of travel expenses in connection with its passage.
The salary of chief accountants and managers was tied to the salaries of ordinary employees
The salary of the management staff of state and municipal organizations (directors, chief accountants) will depend on the salary of ordinary employees. The maximum level of such a wage ratio will be set by the federal government, regional and municipal authorities.
We also draw your attention to the changes in labor legislation that came into force on October 3, 2016:
Changed payroll dates
Amendments to Art. 136 Labor Code of the Russian Federation, introduced by Federal Law No. 272-FZ of July 3, 2016, according to which the deadlines for the payment of salaries are set no later than the 15th day of the next month.
The amount of compensation for the delay in the payment of wages, vacation and other labor payments has been increased
Federal Law No. 272-FZ of July 3, 2016, which entered into force on October 3, 2016, toughened the liability for delayed wages. Now, for late payment of wages and other payments due to the employee, the employer will be obliged to pay compensation to the employee in the amount of at least 1/150 of the current key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay, starting from the next day after the established payment date up to and including the day of actual settlement.
The list of grounds for conducting an unscheduled inspection by the labor inspectorate has been expanded
According to the additions made to par. 4 hours 7 art. 360 of the Labor Code of the Russian Federation, receipt by the federal labor inspectorate of information about the facts of violation by employers of the requirements of labor legislation and other regulatory legal acts containing labor law norms, including those that led to non-payment or incomplete payment of wages, other payments due to employees within the established period, or the establishment of wages in an amount less than the amount provided for by labor legislation is the basis for an unscheduled inspection by the labor inspectorate.
It is allowed not to certify entries in work books with a round seal
The Order of the Ministry of Labor of October 31, 2016 No. 588n amended the Instructions for filling out work books, approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of October 10, 2003 No. 69. Now employers have received official permission not to certify with a round seal the entries in the work books of employees.
Amendments to the legislation introduced in 2017 confirm the direct interest of the state in ensuring that employers ensure the completeness and timeliness of remuneration of employees. Violations of wages are fraught with not only administrative, but also criminal liability. The article discusses the general issues of wages in 2017, as well as those related to the latest changes in labor legislation.Provisions of wage laws in 2017
The main provisions governing the remuneration procedure are set out in Chapter 21 of the Labor Code of the Russian Federation. Articles 136, 153-158 set out the procedure for paying employees' wages, establishes the places and terms for its issuance, as well as the conditions and procedure for the application of various wage systems, the principles of remuneration for citizens working in special conditions, including at night, on weekends and holidays, in shifts, overtime and when new productions are introduced.
One of the most important regulations governing wages in 2017 is Federal Law No. 82-FZ “On the Minimum Wage”, as amended, which were signed on December 20, 2016, and the laws of the constituent entities of the Federation that establish differentiated minimum wage values in the regions, depending from local economic realities.
The main requirements, the implementation of which is controlled at the state level, remain the same:
Compliance with the terms and order of payment of wages established by the labor or collective agreement, other local regulations;
ensuring the real level of wages (indexation in accordance with inflation);
application of a transparent incentive system using specific quantitative and qualitative evaluation criteria;
timely and in full payment of all compensations and allowances guaranteed by law for certain categories of employees;
use of relevant methods and techniques for assessing the quality and efficiency of employees' work that meet the requirements of labor legislation in the differentiation of wages;
establishing the principles and procedure for remuneration at a particular enterprise in labor and collective agreements, local regulations;
the absence of any discrimination in the establishment of wage conditions.
The conditions and procedure for remuneration, the bonus system in force at the enterprise should be fixed by the employer's local regulations, while local regulations should not worsen the position of employees compared to those guaranteed by labor legislation.
The main requirements for wages include the minimum level established by law - the minimum wage. From January to July 1, 2017, the minimum wage set at the federal level is 7,500 rubles; from July 1, 2017, it will increase to 7,800 rubles.
In addition, from October 3, 2016, new provisions of Article 136 of the Labor Code of the Russian Federation are in force, according to which the employer must pay for the work of employees at least twice a month, while the advance payment for the current month must be issued from 16 to 30 (31) date, and the final settlement must be made between the 1st and 15th of the following month. In this case, there must be half a month between the date of the advance payment and the date of issuance of wages. Dates for the issuance of wages must be stipulated by a collective or labor agreement, other normative act regulating remuneration in the organization.
Not yet at the level of the law, although such a bill has already been prepared, but at the level of the recommendations of Rostrud and the Ministry of Labor, the issue has been resolved with those incentive payments that are accrued to the employee not monthly, but based on the results for some specific periods, for example, bonuses for a quarter, half a year or a year. In this case, according to the regulatory authorities, the employer has the right to take stock, analyze the efficiency of each employee and accrue a bonus to him later than the fifteen-day period established for the payment of wages at the end of the billing period. But in any case, the timing of the payment of bonuses and other incentive allowances should be stipulated by local regulations.
What documents on remuneration in 2017 should be in the organization
Unlike institutions of state or municipal subordination, in which the issues of remuneration in 2017 will remain strictly regulated, employers that do not have mixed or budgetary funding have every right to independently develop and consolidate the principles of remuneration of their employees at the local level.
Therefore, the employer has the right to refuse to apply unified system remuneration at your enterprise and form staffing by setting the employee's salary based on the average market price work force in this particular region. In this case, the parameters of the remuneration system applicable to a particular employee should be reflected, at a minimum, in the employment contract.
At medium and large enterprises, there is no question of the absence of a unified wage system - this is, first of all, unprofitable for the employer himself, since it complicates accounting and calculations, and reduces the motivation of employees. In this case, the remuneration system at the enterprise is established both by an employment contract with an employee, and a collective agreement, and special regulations, such as the Regulation on remuneration and the Regulation on bonuses, in accordance with Art. 135 of the Labor Code of the Russian Federation.
The development of a separate document - Regulations on remuneration - is the most preferable option, allowing you to establish uniform rules and principles of remuneration for all employees of the organization, allowing you to adjust its size depending on the qualifications, level of education and personal effectiveness of each employee. Such a solution to the issue makes it possible to make the remuneration system transparent and as clear as possible both for those working at the enterprise and for employees of regulatory bodies who check its activities.
The most common types of payroll violations include:
Failure to comply with the terms established by law and local regulations for the payment of wages, vacation pay, compensations and amounts accrued to employees upon dismissal;
one-time monthly payment of wages;
registration of settlement sheets without using a single standard form;
improper registration and late payment of overtime and additional work.
Since guarantees to employees for timely and adequate remuneration of labor are provided at the state level, the supervisory authorities strictly monitor that these guarantees are observed by employers in full.
When conducting an audit of wages in 2017, inspectors will first of all pay attention to the dates of payment of wages and compliance with the established deadlines for its issuance, the correctness and completeness of execution and completion of settlement documents. The organization must apply type form filling out pay slips for all employees. The inspectors will also pay attention to the correctness of the timesheets and check whether the additional amounts due for overtime work have been issued to the employee in a timely manner.
In accordance with Article 5.27 of the Code of Administrative Offenses, since October 3, 2016, fines for delayed payment of wages have been increased.
You can find their sizes in the table:
If the audit reveals that the level of remuneration of an employee in 2017 is below the established minimum wage, the organization will be forced to pay a fine of 30,000 to 50,000 rubles.
For delayed wages, the employer must pay compensation to the employee, while the interest rate is 1/150 of the key rate of the Central Bank of the Russian Federation.
New wage system in 2017
Employee pay system public sector according to the Unified Tariff Scale, which has been practiced in our country for a long time, has shown its inefficiency in the educational industry.The tariff category, established for the qualifications and experience of a teacher, does not reflect the effectiveness of his work, and therefore does not stimulate efficiency and quality improvement.
It was necessary to reform the system of remuneration of educators, it was necessary to completely new approach. It is this process that continues in the Russian Federation today.
Like any new undertaking that has not yet been sufficiently tested in practice, the new wage system (NSOT) contains both pluses and unexpected pitfalls. Let's consider the features of this system, its regulatory framework, analyze how it is introduced in budgetary educational institutions, consider its positive and negative nuances.
What is NSOT
NSOT stands for "new wage system". This is an initiative that replaces the principle of calculating labor remuneration for employees of the educational industry from a salary (based on the Unified Tariff Scale) to a differentiated approach.
Under the usual system, the salary of a public sector employee was calculated based on the salary (tariff), which corresponded to a certain qualification category by length of service and employee category. The productivity of labor in each specific time period had practically no effect on the amount of wages.
The NSOT declares a different principle for the distribution of salary funds: managers receive the sole right to dispose of their distribution, assigning different amounts depending on the quantity and quality of work of each public sector employee, encouraging more successful and qualified ones.
Funds for such payments should come from saving funds, as well as by expanding budget allocations at the federal level by about a third.
If the temporary volume of work of a state employee remained at the same level, as well as the level of his official duties, then the salary based on the NSOT cannot be less than it was according to the UTS.
Legislative rationale
The Government of the Russian Federation adopted a Decree according to which public sector employees belonging to certain industries, and above all, to education, are switching from ETS to NSOT. This document highlights general issues related to the new approach to the system of labor remuneration in public sectors.
In Art. 144 of the Labor Code of the Russian Federation highlights the procedure for documenting the payment system and other working conditions at each level of distribution of budgetary funds:
Federal-level institutions must reflect this procedure in collective agreements, additional agreements to labor contracts or other local regulations provided for by federal law;
in regional state institutions - in the same documents, but taking into account the features adopted at the legislative level of the constituent entities of the Russian Federation;
at the municipal level, the subtleties of local self-government will need to be taken into account.
This law actually gives priority in establishing a wage system directly to the employer, that is, to the authorities of a budgetary institution.
New wage system for educational institutions financed from the budget, is built on the following grounds:
1. The salary fund of the institution is formed in relation to the number of students (funds from the budget are allocated for each student served).
2. Taking into account the amount of allocated funds, an educational institution has the right to draw up its own staff list.
3. The entire pay fund consists of two shares: basic (guaranteed to be paid according to tariffs and ordinary compensations) and incentive (it is distributed according to success, achievements, workload, working conditions of employees).
4. Accounting for payments under the incentive part also includes those duties of the teacher that previously amounted to virtually unregulated employment, for example, conversations with students' parents and their documentation, checking student work, managing special rooms, etc.
5. The amount of payment received by management should not exceed the average salary of other employees.
Incentive payments for NSOT
Part of the salary, which is precisely the essence of the NSOT, should be paid in addition to the guaranteed amounts as a reward for specific achievements and incentives for further success.
Incentive payments, unlike traditional "bonuses", are paid not for the absence of complaints and the normal performance of their duties, but for achievements, special results, and increased efficiency.
Internal regulations should clearly regulate:
Types of incentive payments;
criteria for their accrual;
amounts and/or calculation procedure;
periodicity of payments (weekly, monthly, based on the results of half a year or a year);
the procedure for assessing the achievement of the declared indicators (by the director with the participation of educational councils).
Approximately 30% of the entire wage fund should go to ensure these payments, that is, this is exactly the share by which subsidies from state budget within the framework of the introduction of the NSOT.
How to switch to NSOT
In order to introduce a new payment system, each budgetary institution is obliged to make changes or adopt new regulations, which, in fact, regulate changes in essential working conditions, and therefore require the consent of the employees themselves.
If we interpret the transition to NSOT as a change in technological conditions or labor organization, then it is not necessary to obtain the consent of employees.
To do this, the employer must take a number of steps provided by law:
1. Notify employees in writing of changes within two months.
2. If the employee agrees to work in the new conditions, he must express this in writing.
3. If the conditions are not suitable for a state employee, he must be offered vacancies in writing, if any, including those from those paid below the current ones, as well as in other regional divisions.
4. In the absence of vacancies or disagreement of the employee to take one of them, he is fired under paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation.
5. An additional agreement is concluded with the agreed employees with the new wage conditions prescribed in it (they should not be worse than the old ones): the amounts of salary payments, compensations, allowances, the stimulating part of the salary.
Criticism of the NSOT
Very effective in theory, in the process of using the NSOT, it discovered several extremely unpleasant “pitfalls”.
It was conceived that all the funds allocated from the budget are spent within the institution itself, and those that have been saved go into the wage fund, from which they are distributed by the management as an incentive part of the salary.
In practice, it turned out that the management, along with the obligation to distribute funds, has an almost uncontrollable opportunity to increase their own salary.
This is easy to do by reducing the volume of services provided by the institution, which naturally has a negative impact on the quality of work. You can also manipulate the base part by setting the “director's” salary significantly higher than the average for the institution, motivating that many employees work at 1.5 rates.
The NSOT has unwittingly placed the management of institutions and their staff in the position of business partners with opposing interests, which cannot but create a certain social tension.
The new system of remuneration of state employees in 2017
The Russian tripartite commission for the regulation of social and labor relations, in order to ensure uniform approaches to the regulation of wages of employees of organizations in the public sector, developed "Unified recommendations for the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2017" (hereinafter - Recommendations).The principles of formation of wage systems are determined;
- lists the mandatory norms and conditions of remuneration;
- the issues of remuneration of heads of institutions, their deputies and chief accountants were considered;
- recommendations were given on the formation of payroll funds.
According to the principles of the formation of wage systems, formulated in the Recommendations, wages should depend on the qualifications of the employee, the complexity of the work, the quantity and quality of the labor expended. Its maximum size cannot be limited. Real wages must rise.
The staff list of the institution is approved by the head of the institution and includes all the positions of employees (professions of workers) of this institution.
Wage systems are established and changed, including taking into account the annual wage fund, the opinion of trade unions, attestation of workers, and labor rationing systems. Revision of labor standards is allowed as they are improved or implemented new technology, technology and carrying out organizational or other measures that ensure the growth of labor efficiency. The regulation on the remuneration of employees, developed by the institution, provides for specific salaries. Employees must be notified of the introduction of new labor standards no later than 2 months in advance.
For example, when forming the systems of remuneration for teachers and other workers in the field of education in 2017, the authorities of the constituent entities of the Russian Federation and local self-government, heads of educational institutions are recommended to:
Avoid the decline in wages achieved in 2016;
- salaries (official salaries), wage rates of employees in the wage structure in educational organizations should be at least 70 percent;
- when concluding labor contracts (additional agreements to labor contracts) with teachers, in the systems of remuneration of workers in the field of education, be guided by the norms of orders of the Ministry of Education and Science of the Russian Federation N 1601, dated May 11, 2016 N 536;
- in an employment contract (in an additional agreement to an employment contract) with an employee, provide for a fixed amount of salary (official salary), wage rates established for him for a calendar month or for an established labor standard (norm of hours of pedagogical work per week (per year) per rate salary); the amount of compensation payments, if any; the size and conditions for making incentive payments;
- when concluding employment contracts with employees, use the sample form of an employment contract given in Appendix No. 3 to the Program for the gradual improvement of the wage system in state (municipal) institutions for 2012-2018.
The recommendations also determine that in cases where the amount of remuneration of an employee depends on the length of service, education, qualification category, state awards and (or) departmental insignia, academic degree, the right to change it arises in the following terms:
With an increase in the length of service of continuous work, pedagogical work, length of service - from the date of reaching the corresponding length of service, if the documents are in the institution, or from the date of submission of a document on the length of service, giving the right to appropriate payments;
- upon receipt of education or restoration of documents on education - from the date of submission of the relevant document;
- when establishing or assigning a qualification category - from the day the decision is made by the attestation commission;
- when conferring an honorary title, awarding departmental insignia - from the date of assignment, awarding;
- when awarding the academic degree of Doctor of Science or Candidate of Science - from the date of the decision of the Ministry of Education and Science of Russia to issue a diploma.
If the employee has the right to change the amount of wages during the period of stay on annual or other leave, during the period of his temporary disability, as well as in other periods during which he retains the average wage, the change in the amount of his wages is carried out at the end of the specified periods.
In Russian educational organizations, 3 models of remuneration are used.
They are built on common principles, but have significant differences:
Model No. 1 "Basic salary" - based on the base salary and increasing coefficients, which are approved at the regional level. Employees filling the same position have the same base salary. When calculating the permanent part of the salary of school employees, increasing coefficients are applied to the base salary.
Model #2 "All Inclusive" - based on the official salary for 36 teacher hours per week. In this model, all teacher activities are paid in salary for 36 working hours per week. This includes teaching hours and other work determined by the teacher's job responsibilities. The cost of a teacher's hour may be approved at the school, municipality or regional level.
Model No. 3 "Student-hour" - based on the concept of "student-hour". In this model, when calculating the constant part of the teacher's salary, both the difference in the number of teaching hours he leads and the number of students with whom he works are taken into account. The value of the "student-hour", the number of student-hours of workload for the teacher, each school determines independently.
Tariff wage system in 2017
A tariff is a set amount paid for a unit of service or work. For example: tariff for communication services: 100 rubles for 300 minutes. The word "tariff" is used in the same meaning when determining the wage system at the enterprise.The tariff system of remuneration is a scheme based on a clearly defined amount of payments for a unit of work performed by an employee.
The simplest example: 100 rubles for turning 1 part.
100 rubles is a rate, one of the key concepts of the entire tariff wage system (hereinafter referred to as TSOT).
Analyzing a simple example, you understand that there are many unknowns in it:
How complex is the detail?
What qualifications should a worker be to make such a part?
How long does it take to make a part?
Tariff coefficients will tell about the complexity of the work - the second key concept of TSOT. And it is directly related to the concept of category, or, in other words, the skill level of an employee.
Ranks and coefficients
A turner who graduated from college usually has the 2nd category (this is the lowest, there are no turners of the 1st category, according to the ETKS - the Unified Tariff and Qualification Directory of Works and Professions of Workers). An experienced master can have the 6th (maximum for this profession) category.
The higher the rank, the higher the coefficient. For a turner of the 6th category, the coefficient can be 1.67. Then for the manufacture of the same part as in the example above, the turner of the 6th category will receive 167 rubles.
Until 2008, the country had a unified tariff scale for employees of organizations in the public sector, in which the first category rate and increasing coefficients were determined. Then this document was replaced by branch orders on the introduction of a new wage system.
All these documents apply only to budget enterprises A: Commercials can use TSOT by setting their own base rate and odds.
Tariff and non-tariff system of remuneration
Unlike the one described above, in the tariff-free system (BSOT) there are no base rates, and there are no fixed salaries either. There is a unified wage fund (PWF) and a matrix of conditions that, in the opinion of the employer, are important for the organization to achieve the expected results.
These conditions may be:
The volume of services rendered by each employee (for example, he may be paid a percentage of the volume of services);
the amount of profit received;
the coefficient of the qualification level of the employee (KKU);
participation rate.
BSOT example:
LLC "Snezhinka" Payroll for April 2017 - 300,000. Director's credit card - 3; chief accountant - 1.5; sales manager - 1.3; cleaners - 1.
The sum of the coefficients: 3 + 1.5 + 1.3 + 1 = 6.8.
Director's salary = 300,000 / 6.8 * 3 = 132,353 rubles.
Salary of an accountant = 300,000 / 6.8 * 1.5 = 66,176 rubles
Salary of a sales manager = 300,000 / 6.8 * 1.3 = 57,353 rubles.
Salary of a cleaner = 300,000 / 6.8 * 1 = 44,118 rubles.
However, such a system is quite exotic, time-consuming and rarely used. Let's go back to something more familiar.
What is TSOT made of?
The tariff system of remuneration includes several important concepts already discussed above: rates, coefficients, qualification reference books. It is also important to mention the grid - a document in which the digits and coefficients are indicated.
So, for example, the sectoral grid of housing and communal services workers looks like: there are 9 qualification levels (categories), for each 3 variants of tariff coefficients are given. Which of the proposed ones to choose is decided at the level of the organization, indicated in the collective agreement. The salary of the highest paid employee can be 8.4 times higher than the lowest paid.
In addition, the tariff system for remuneration of workers includes regional coefficients, as well as possible allowances and additional payments.
Changes in the wage system since 2017
The State Duma approved an updated version of the recommendations on the establishment of an updated wage system for employees of budgetary institutions, including teachers. This solution was determined by the tripartite commission for the regulation of social and labor relations. At the same time, the rules that were in force before that have lost their force and will not be used in 2017. Today we will talk about changes in the system of remuneration of teachers and how the approach to this issue will change.In 2017 with new indicators and without wage cuts
Starting from 2017, the remuneration of teachers will be calculated taking into account the new indicator. From now on, when forming the income of teachers and professors, the average monthly earnings of employees of private companies and individual entrepreneurs are taken into account without fail. Starting this year, this criterion must be taken into account when developing cost plans aimed at increasing the wages of teachers and employees of other budgetary areas. In July 2015, the government of the Russian Federation issued a decree, according to which Rosstat was obliged to prepare the above data by 04/15/2016.
When the tripartite group discussed the new regulation, a clause was introduced into the document on the inadmissibility of lowering the wages of employees of kindergartens, schools and public universities. In accordance with this norm, in 2017 the level of remuneration of teachers will not be lower than in 2016. Accordingly, teachers from kindergartens will receive a salary not lower than the average for Russia (last year - just over 28,000 rubles).
Another important news for teachers was the inclusion of the minimum wage indicator. Last year, this figure was at the level of 6,200 rubles. The new recommendations determine that an employee of an educational institution cannot receive a salary below the established indicator, provided that he fully complied with the established norm and worked a sufficient number of hours. However, no one is immune from situations in which the teacher will work less time than he should. If an employee had to face such a nuisance, the calculation of wages will be based on the actual hours worked, starting from the minimum wage.
What to consider when following the accepted recommendations
In order to ensure the full implementation of the recommendations in the institution, the employer, as well as representatives of the authorities, need to pay attention to some aspects.
In particular, these include:
1. Establishing the size of the salary of wages should be carried out in accordance with the qualification group of the employee.
2. If an employee of a budgetary institution works in a position that is not related to professional categories, the rate of his salary is calculated based on the difficulty of the duties assigned to him.
3. It is imperative to take into account the need to use incentive payments and all kinds of compensation. This question should be reflected in regional and municipal regulations.
4. Only the head has the right to approve the staffing table kindergarten, school, university, other budgetary organization.
5. After the introduction of new recommendations in an educational institution, the teacher's income should not be less than it was before. This rule applies to all employees, without exception, whose work rate has remained at the same level or has increased.
6. The rate of remuneration should be determined based on the performance of the employee's own professional duties over a certain period of time (week, month, year).
As for the labor norm of teachers, now its change in one direction or another will directly affect the final earnings. Therefore, the recommendations provide for the reflection of the actual workload of the teacher in the labor agreement.
This rule applies to employees such as:
School teachers;
university teachers;
children's coaches sports sections;
persons active in the field additional education.
Taking into account these innovations, any changes in the working time of the teacher should also be reflected in the labor agreement.
In this case, you should remember the conditions under which this may become possible:
By agreement of the parties to the contract;
in exceptional cases - unilaterally by the head of the educational institution. This rule can be used if the number of working hours has decreased according to curriculum, the educational organization did not enroll a sufficient number of students, etc.
Another important innovation is the additional attention to teachers with secondary specialized education. The recommendations provide for the impossibility of infringing on the labor rights of employees who do not have a higher education. Accordingly, reduction coefficients can no longer be used for a specialty that requires an employee with a diploma of higher education. Thus, the absence of the necessary document will no longer allow the employer to save on employee remuneration educational institution. In this regard, he is equal in rights with teachers who have higher education.
Today, these recommendations have been approved by a considerable number of educators. Indeed, the new document has significantly expanded their opportunities in terms of remuneration and increased their protection from illegal actions of the manager. educational organization. It is expected that these recommendations will be valid in the next few years and gradually refined so that the income of teachers has grown to a decent level.
Forms and systems of remuneration in 2017
Two different forms are practiced:1. Time.
2. Piecework.
The choice of the form of calculation depends on the final economic result.
The essential difference lies in the economic approach:
The time-based form is more often used when performing non-quantitative work, and when its effectiveness is not related to volume.
Piecework, on the contrary, gives more emphasis on the volume of labor produced in a time period, which, as a rule, is expressed in certain quantitative indicators.
The salary in the first case has a fixed rate in the form of a salary and can be supplemented by payments based on the overall profitability of the enterprise. With a piecework form, the amount depends directly on the number of products or services produced for the appointed time.
Time-based form of remuneration
Time-based is used to calculate wages, regardless of the volume produced. Payroll is based on the rate or tariff. The tariff rate is the optimal balance between the time spent by a hired person and his qualifications.
Time is subdivided:
1. Simple - is charged for some worked period of time.
2. Contractual - the payment is made in full compliance with the documented conditions.
3. Commission - the basis for the payment - the commission agreement.
Piecework payroll
The piece-rate system of payment is characterized by a conceptually different approach to the calculation of wages in comparison with the time-based one. Here, the main indicator is the volume of production that was created in a specified period of time. Piecework wages can be calculated for one employee and for a group of people. Wages, when calculated per group, are calculated by dividing the total volume of products produced in the process of joint work by the number of employees who produced it. Piecework wage system examples of professions - builders, seamstresses, order pickers, turners, etc. This can include any professions whose work is measured quantitatively.
Basic wage systems
Payment systems are based on the forms described above and are divided into specific methods with clarifications on additional payments made.
Wage systems:
1. Time-based: simple time-based and time-bonus.
2. Piecework: piece-bonus, simple, chord, indirect piece-work, piece-progressive, collective and individual.
The most widely used wage systems are discussed in more detail below.
Time-bonus system of remuneration
Workers with a time-based form are introduced, as a measure of additional incentives for wages, a bonus allowance for the work performed. The bonus is a fixed percentage taken from the salary of a particular employee. Qualification affects interest rate, and it can vary from the lowest to the highest. Rewards are based on the overall profitability of the organization and at the discretion of the manager.
Chord system of remuneration
Earnings are considered lump sum, which is accrued on the basis of the completed cycle of work that was agreed upon when issuing the piece job. The time required for production does not play a key role in the accrual of funds. A team of employees or one employee receives remuneration upon completion of the assigned task. At the same time, it is not forbidden to stipulate in the task allowances for premature completion and reduction of payment when delaying the deadlines.
Piecework progressive wage system
Piecework-progressive forms are practiced in the production of work, in which both the size of the work performed and the time of production are equally important. Usually this is the work of punchers, packers, etc. Piecework-progressive means setting prices for the production of a quantity of work in a certain time period, and everything produced in excess of the set costs more, which allows stimulating productivity and increasing the material interest of workers.
Advantages and disadvantages of systems
At modern enterprises of the Russian Federation, any of the presented types of wages are used. The essence of each type is different and has pros and cons. The advantage of piecework payment is a direct ratio of the amount to the amount of financial reward received. The disadvantage of these calculations can be considered the dependence of the possibility of production on external conditions and indicators. The advantages of time wages can be called relative stability, and the disadvantages of the system are the lack of motivation to perform work in excess of the prescribed norm.
Amendments to the legislation introduced in 2017 confirm the direct interest of the state in ensuring that employers ensure the completeness and timeliness of remuneration of employees. Violations of wages are fraught with not only administrative, but also criminal liability. The article discusses the general issues of wages in 2019, as well as those related to the latest changes in labor legislation.
From the article you will learn:
- what to consider when forming the wage system in 2019;
- what are the requirements for remuneration, the amount and terms of payment of wages in 2019;
- what is primarily of interest to regulatory authorities conducting an audit of the remuneration system in 2019 at the enterprise.
Provisions of pay laws in 2019
The main provisions governing the remuneration procedure are set out in Chapter 21 of the Labor Code of the Russian Federation. Articles 136, 153-158 set out the procedure for paying employees' wages, establishes the places and terms for its issuance, as well as the conditions and procedure for the application of various wage systems, the principles of remuneration for citizens working in special conditions, including in nighttime, on weekends and holidays, in shifts, overtime and when new productions are introduced.
One of the most important regulations governing wages in 2019 is the federal law of June 19, 2000 No. 82-FZ “On the minimum wage”, as amended, which were signed on December 20, 2016, and the laws of the constituent entities of the Federation, establishing in regions differentiated values of the minimum wage, depending on local economic realities.
The main requirements for wages in 2019
The main requirements, the implementation of which is controlled at the state level, remain the same:
- compliance with the terms and order of payment of wages established by the labor or collective agreement, other local regulations;
- ensuring the real level of wages (indexation in accordance with inflation);
- application of a transparent incentive system using specific quantitative and qualitative evaluation criteria;
- timely and in full payment of all compensations and allowances guaranteed by law for certain categories of employees;
- use of relevant methods and techniques for assessing the quality and efficiency of employees' work that meet the requirements of labor legislation in the differentiation of wages;
- establishing the principles and procedure for remuneration at a particular enterprise in labor and collective agreements, local regulations;
- the absence of any discrimination in the establishment of wage conditions.
Attached files
- Regulations on remuneration (form).doc
- Additional agreement to the employment contract. Salary change (form).doc
- Regulations on piecework wages (form).doc
- Additional agreement on changing the terms of remuneration (form).doc
Available only to subscribers
- Regulation on remuneration (sample).doc
- Additional agreement to the employment contract. Salary change (sample).doc
- Regulations on piecework wages (sample).doc
- Additional agreement on changing the terms of remuneration (sample).doc
The Russian tripartite commission for the regulation of social and labor relations, in order to ensure uniform approaches to the regulation of wages of employees of organizations in the public sector, developed "Unified recommendations for the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2017" (hereinafter - Recommendations).
— the principles of formation of wage systems were determined;
- lists the mandatory norms and conditions of remuneration;
- the issues of remuneration of heads of institutions, their deputies and chief accountants were considered;
According to the principles of the formation of wage systems, formulated in the Recommendations, wages should depend on the qualifications of the employee, the complexity of the work, the quantity and quality of the labor expended. Its maximum size cannot be limited. Real wages must rise.
The staff list of the institution is approved by the head of the institution and includes all the positions of employees (professions of workers) of this institution.
Wage systems are established and changed, including taking into account the annual wage fund, the opinion of trade unions, attestation of workers, and labor rationing systems. The revision of labor standards is allowed as the improvement or introduction of new equipment, technology and the implementation of organizational or other measures that ensure the growth of labor efficiency. The regulation on the remuneration of employees, developed by the institution, provides for specific salaries. Employees must be notified of the introduction of new labor standards no later than 2 months in advance.
For example, when forming the systems of remuneration for teachers and other workers in the field of education in 2017, the authorities of the constituent entities of the Russian Federation and local self-government, heads of educational institutions are recommended to:
- to prevent the decrease in the level of wages achieved in 2016;
- salaries (official salaries), wage rates of employees in the wage structure in educational organizations should be at least 70 percent;
- when concluding labor contracts (additional agreements to labor contracts) with teachers, in the systems of remuneration of employees in the field of education, be guided by the norms of orders of the Ministry of Education and Science of the Russian Federation of December 22, 2014 N 1601, of May 11, 2016 N 536;
- in an employment contract (in an additional agreement to an employment contract) with an employee, provide for a fixed amount of salary (official salary), wage rates established for him for a calendar month or for an established labor standard (norm of hours of pedagogical work per week (per year) per rate salary); the amount of compensation payments, if any; the size and conditions for making incentive payments;
- when concluding employment contracts with employees, use the approximate form of an employment contract given in Appendix No. 3 to the Program for the gradual improvement of the wage system in state (municipal) institutions for 2012-2018.
The recommendations also determine that in cases where the amount of remuneration of an employee depends on the length of service, education, qualification category, state awards and (or) departmental insignia, academic degree, the right to change it arises in the following terms:
- with an increase in the length of service of continuous work, pedagogical work, length of service - from the date of reaching the corresponding length of service, if the documents are in the institution, or from the date of submission of a document on the length of service giving the right to appropriate payments;
- when receiving education or restoring documents on education - from the date of submission of the relevant document;
- when establishing or assigning a qualification category - from the date of the decision by the attestation commission;
- when conferring an honorary title, awarding departmental insignia - from the date of assignment, awarding;
- when awarding the degree of Doctor of Science or Candidate of Science - from the date of the decision of the Ministry of Education and Science of Russia to issue a diploma.
If the employee has the right to change the amount of wages during the period of stay on annual or other leave, during the period of his temporary disability, as well as in other periods during which he retains the average wage, the change in the amount of his wages is carried out at the end of the specified periods.
For reference
In Russian educational organizations, 3 models of remuneration are used. They are built on common principles, but have significant differences.
Model #1"Basic salary" - is based on the base salary and increasing coefficients, which are approved at the regional level. Employees filling the same position have the same base salary. When calculating the permanent part of the salary of school employees, increasing coefficients are applied to the base salary.
Model #2 All Inclusive - based on the teacher's salary for 36 working hours per week. In this model, all teacher activities are paid in salary for 36 working hours per week. This includes teaching hours and other work determined by the teacher's job responsibilities. The cost of a teacher's hour may be approved at the school, municipality or regional level.
Model #3"Student-hour" - based on the concept of "student-hour". In this model, when calculating the constant part of the teacher's salary, both the difference in the number of teaching hours he leads and the number of students with whom he works are taken into account. The value of the "student-hour", the number of student-hours of workload for the teacher, each school determines independently.
Detailed information about the models can be found, for example, on the website of the Uchitelskaya Gazeta (http://www.ug.ru/).
On the formation of wage systems for state employees in 2017: 37 comments
What kind of salary increase are you talking about? I'm not talking about the average teacher's salary of 36 thousand. The salary of the musical directors of the kindergarten was 8400 rubles, and after the salary increase it became 9600 rubles. Added 1200 rubles - increased by 15% + 3% per category. And now they have removed 30% for the highest category - this is 2520 rubles. And in the end, if the music director used to receive 11,000 rubles for a salary, now, after the promotion - 9,888 rubles ... How is it possible not to love music and not to put our profession in anything ?!
I work as an educator for correctional group(children of cerebral palsy), if before the new wage system, my rate was 8715 (by the way, this includes method. literature 105 rubles), now the rate is 8444 (this also includes method. literature 105 rubles). How does it happen? What kind of new payment system is this, who developed it did not calculate that the salary of one category of educators would increase, while that of another would decrease. In our kindergarten, everyone's salaries, albeit slightly increased, and only correctional salaries remained in the red. It turns out that at the expense of one they raised the other? Maybe we should revise the calculations, so that everyone would be in the black?
I have been working as a music director for 23 years. For more than 3 decades, the rate was supposed to be -4 gr. If they led 6 gr, they received 1.5 rates, respectively. . If you do not go into the details of calculating interest and salaries. What is the incentive to drag one and a half loads for meager pay ???
Hello. I have been an English teacher for 24 years. My workload is 26 hours and 2 hours of extracurricular activities per week. The salary until May 2017 was equal to 25,600. On May 1, we were transferred to the NSOT and my salary fell to 17,000. Requirements for teachers are being raised, new standards are being introduced, and salaries are being reduced. Question: Is the introduction of NSOT a survival experiment?
Salaries in schools have not been indexed for several years. Salaries - from 7250 (teacher-psychologist) to 7600 (teacher). In accordance with the presidential decrees and the "road map", the average salary for the school in the amount of 32000 rubles, of course, is not (but according to the reports of officials, there is). And prices and tariffs have already increased many times, the requirements for education, too. Are we stepping on the same rake again - “a poor teacher”?
Thanks for your blog and your work!
Unfortunately, one should not expect, probably in the near future, a competent assessment of the work of a teacher in our country.
Good afternoon, the following question arose: my salary in 2016-2017 academic year= rate (18h) + extracurricular (2h) + museum.
1) Did I understand correctly that with all the changes in schedules and other things, it should not differ much from last year, and if so, what can I base myself on when arguing with the administration?
2) Does the director have the right to “take away” the museum from me and transfer it to another teacher in the new academic year? (the contract for the museum was short-term, for half a year and expires in August)
Hello! I work as an English teacher, this year for our school with students in the amount of 600 children, there are 2 teachers left! My workload is 43 hours, including homeworkers and "evening school", I would like to roughly calculate my salary? Is there any formula?
Is it legal to reduce the salary of a kindergarten teacher compared to the previous academic year, due to the fact that the required number of children in the group did not come up)) you need 25, but scored 20. And the salary decreased from 39,000 to 34,000?
I work as a math teacher, workload 18 hours (rate), and part-time assistant director. In the 2016-2017 academic year, incentive payments were for both one position and the second, but this academic year, the director of the educational institution said that incentive payments, according to the new remuneration system, will be paid only for the main position, as the deputy director will not receive them will. Is it legal?
Good afternoon. I work as a chemistry teacher in a school. Under the old wage system, I was paid 5 percent for my work in the lab. Under the new system, the surcharge was removed. But there is a surcharge for those who are associated with harmful working conditions. Question: work in a chemical laboratory is associated with harmful conditions or not.
Hello! In Chita, teacher salaries have changed since September 2017. Local Department arr. reduced many payments. In the 2016-2017 academic year, payment for checking notebooks of grades 5-6. teacher of the Russian language was 547.50, in the current - 324.44, 8-11 cells. - 304.17 vs. 243.33. There have been no incentive payments for 3 years now, because there is not enough money for these payments. A new line has appeared "For intensity", the amount of this payment is determined not by school leaders, but by officials. It looks like we are being lied to!
Hello. And school librarians are out of any incentive pay. School principals say it's not allowed. Permalink
Tell me, if the school works according to the NSOT, then the additional payment for the complexity of the subject is removed? And question two. What incentive does the school also decide to pay for the qualification category or are there regional recommendations?
Hello. I work in Primorsky Krai, Ussuriysk at MBOU DShI UGO (Music School of Arts). Our school management says that the order does not apply to us. Is it so?
DEPARTMENT OF EDUCATION AND SCIENCE
OF PRIMORSKY REGION
ORDER
12/07/2018 Vladivostok No. 23a
"On Approval of the Approximate Regulations on the Remuneration of Pedagogical Workers of Municipal Educational Organizations of the Primorsky Territory"
In order to improve the system of remuneration of employees of municipal educational organizations of the Primorsky Territory, on the basis of the Law of the Primorsky Territory dated April 25, 2013 No. 188-KZ “On remuneration of employees of state institutions of the Primorsky Territory”, taking into account the Uniform recommendations for establishing at the federal, regional and local levels wage systems for employees of state and municipal institutions for 2018 (approved by the decision of the Russian tripartite commission for the regulation of social and labor relations of December 22, 2017, protocol No. 11)
I ORDER:
1. Approve the Approximate regulation on the remuneration of teachers of municipal educational organizations of the Primorsky Territory (Appendix 1).
2. Recommend to the heads of municipal education authorities:
- to carry out the transition of municipal educational organizations to a unified wage system from January 1, 2019 in accordance with the Model Regulations;
- send information on the results of the implementation of a unified wage system for each municipal educational organization to the Department of Education and Science of the Primorsky Territory during 2019 on a monthly basis until the 5th day of the month following the reporting one, in the approved form (Appendix 2).
3. To the Department of Economics and Budget Planning of Education of the Department of Education and Science of the Primorsky Territory (Chugunova I.A.) send to municipalities Primorsky Krai information on the preliminary distribution of funds for 2019.
4. I reserve control over the execution of this order.
And about. director of the department N.G. Kochurova
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On January 1, 2017, changes in legislation come into force that will significantly change the rules for doing business. You are waiting for new conditions for approving transactions and registering real estate, new rules for paying insurance premiums, replacing official paper certificates with statements, online cash desks and much more.
General
Changes in corporate law
The new regulation of large transactions and related-party transactions demonstrates the increased trust of the state in the directors of companies and fatigue from preliminary approval procedures, as well as the risks of challenging important transactions associated with their non-compliance.
Required prior consent for related party transactions has been abolished.
The circle of persons capable of challenging the transaction has been narrowed: shareholders and participants with less than 1% of votes are deprived of the right to “put the question point-blank”.
The concepts of a controlling and controlled person (instead of an affiliate) have been introduced, the threshold for recognition as a controlling person has been increased from 20% to 50% of participation in a controlled company or its management body.
The list of cases to which the rules of interest do not apply has been expanded. For example, the purchase of office supplies from relatives in the amount of less than 0.1% of the book value of the company's assets is not an interested party transaction.
The approach to determining a major deal has been changed: the main criterion is no longer the amount of the deal, but its going beyond the scope of normal activities.
The value of the market price of an asset has increased - especially for situations where an asset that is not valuable according to the balance sheet, but valuable in reality, is withdrawn under a "medium-sized" transaction.
The board of directors may issue an opinion on a major transaction in lieu of an approval decision.
As a result, companies will be able to spend less time and money on the implementation of corporate procedures and without delay conduct the very “normal business activities” about which the laws on business companies speak so much.
Harmful minority shareholders, who do not even have 1%, will not be able to start the challenge procedure, which is often used as a tool for corporate struggle.
Since in terms of large transactions, the concept of “ordinary economic activity”, the first thing we look at now is the essence of the transaction, and not its size. An ordinary transaction that does not need to be approved is a transaction that is accepted in the activities of the relevant company or other business entities engaged in similar activities. Regardless of whether such transactions were made by such a company before, if such transactions do not lead to the termination of the company's activities or a change in its type or a significant change in its scope.
If you still need consent to a major transaction, it can be “framework”, with alternative conditions, which gives more scope for the executive bodies of the company to implement the consent.
Even if the contract is large, but profitable and you don’t want to miss it, now you can conclude a deal under a suspensive condition, that is, under the condition of its subsequent approval by shareholders.
Since the description of interest lists an exhaustive list of individuals (spouses, parents, children, full and half brothers and sisters, adoptive parents and adopted children) and the addition “affiliates” has been removed, now a deal with relatives who are not named in this list is not interested party transaction and it can be concluded without fear.
Cancellation of certificates of registration of individual entrepreneurs and legal entities
The tax inspectorate will issue not registration certificates, but lists of entries in the Unified State Register of Legal Entities and EGRIP. Nothing will change significantly: the registration procedure remains the same, but instead of the usual forms, new individual entrepreneurs and legal entities will receive extracts from registers in the forms established by order of the Federal Tax Service.
As it is written in the order itself, the change is necessary to improve the electronic interaction between “interested persons with tax authorities in the field of state registration legal entities, individual entrepreneurs<...>and accounting of taxpayers. This is in the spirit of the latest legislative initiatives: to abolish all official paper certificates on letterheads strict accountability and issue people only certificates-extracts from public registers (which has already happened in the field of state registration of rights to real estate since July 2016).
A unified register of real estate will appear
The new law introduces a unified real estate register (EGRN) and reduces the time for registration and cadastral registration, which in some cases can be carried out simultaneously.
Now parking spaces are officially recognized real estate, so they can be registered and sold as such, and not as a share in the right to a building. Get your money ready - the rates for requesting information from the USRN are increasing. Registration documents will be delivered to the office for a fee.
When registering, it is not required to submit constituent documents of a legal entity - Rosreestr will request them itself through interdepartmental channels.
Trade
Changes for retail chains
The amount of rebate paid by suppliers has been reduced: now retailers will receive 5% of its value for promoting a product (instead of 10%).
The terms of payment for the supply of products have been changed - from 8 to 40 calendar days depending on the expiration date of the product.
From January 1, 2017, supply contracts that are contrary to the new provisions of the law on trade become invalid.
Online cash desks
Until July 1, 2017, all merchants with cash registers must switch to online cash registers. To do this, you need to buy new equipment, conclude an agreement with the operator of fiscal data, conduct a normal Internet connection at all points of sale and train staff. From February 1, 2017, it will be possible to register only new cash desks with a fiscal accumulator. Violations are subject to penalties.
This innovation cannot be called positive for business. From January 1, 2018, even sole proprietors on a patent and "spontaneous people" who might not have had CCPs at all will have to switch to online cash registers. The only thing is that an individual entrepreneur will be able to register an online cash register directly on the website of the Federal Tax Service. Already now you need to check the contract with the operator of electronic document management and the validity period of the electronic signature.
Changes in tax legislation
Most importantly, now all social contributions, except for injuries, are serviced by the Federal Tax Service. Previously, all these contributions were collected by the FSS and the PFR, and they also controlled the insurers.
The Federal Tax Service will check insurers and distribute the funds received. Now it will be a single social insurance fee (ESS) and as a result - one payment, one CSC. The old forms in the PFR and the FSS are cancelled. The Federal Tax Service approved new reports and payment deadlines. Already now carry out a reconciliation with the FSS on the paid insurance premiums.
This is good because it will be convenient to pay in one place and one payment at a time. Funds are failing to administer contributions, and the involvement of the tax authorities is expected to increase the collection of social contributions.
Contributions for injuries
Without special confirmation of the types of activities, the FSS will calculate the rate of contributions for injuries for the most risky type of activity, which is indicated in the Unified State Register of Legal Entities. And it doesn’t matter if you are leading it in reality or if it is only on paper. Check if there are unnecessary types in the Unified State Register of Legal Entities, and apply for confirmation of the main type of activity now.
From January 1, 2017, an updated version of the rules for classifying types of economic activity as a class of professional risk comes into force, which is relevant to companies with several types of activity. The ambiguous wording is eliminated that the tariff for companies that do not confirm their main activity on time is set on the basis of the dangerous kind activities carried out by this insured.
Now it does not matter whether the employer actually carries out the type of activity for which the tariff is calculated or not - only the OKVED codes specified in the Unified State Register of Legal Entities will matter to the FSS. Of these, the FSS will select activities with the highest class of occupational risk. To avoid this, it is necessary to confirm the real main activity in time.
Explanations on VAT only in in electronic format
From January 1, 2017, all explanations to the VAT return required by the tax authority must be submitted only in electronic form. It is explicitly stated that in paper form, explanations from taxpayers who send the declaration in electronic form will not be considered submitted and, accordingly, they may be held accountable.
Limits for individual entrepreneurs under the simplified taxation system
It will become easier for entrepreneurs to switch to the “simplified system”: from January 1, 2017, the limit for switching to the simplified tax system is increased to 112.5 million rubles.
The simplified tax system will soon be able to use individual entrepreneurs whose annual income or residual value of fixed assets does not exceed 150 million. Moreover, for the time being, indexation of these limit values is not planned. Now more successful companies can also apply preferential "simplification".
UTII stays with us
Among the changes in the “imputation”, there is also the possibility for individual entrepreneurs to reduce UTII by personal insurance premiums. Previously, if an entrepreneur had employees, he could reduce the amount of tax only by the amount of insurance premiums in favor of employees (by no more than 50%), but not by the amount of contributions paid for himself.
Penalties for failure to provide explanations
It is clarified that failure to submit (late submission) to the tax authority at its request for explanations is punishable by a fine of 5,000 rubles for the first case and 20,000 rubles for a repeated violation during the year.
Previously, these fines also existed, but generally concerned the failure to provide information, and not explanations on declarations. From January 1, 2017, refusal to provide explanations will be fined in the same way as for failure to provide information.
Personnel work
Micro-companies with fewer than 15 employees are exempted from the need to approve local labor acts. This is a provision on bonuses, internal labor regulations, a shift schedule, etc. It is only necessary to develop an employment contract that contains all the necessary provisions of the replaced local acts.
Employees and applicants will be able to take a special exam and receive an independent assessment of their qualifications. An employee or applicant applying for certain types of activity will be able to obtain a certificate of qualification, which will confirm his compliance with mandatory professional standards and other official qualification requirements, if they are established for this position. Information about the issued certificate is entered in a special register.
The company has the right to independently decide whether to send an employee to the NOC, but in any case, it can be sent only with his written consent. For a company, this is an expense if it is the initiator. But expenses can be written off when calculating income tax and with the simplified tax system. The company will receive official confirmation of the employee's qualifications or, if he fails the exam, he will be able, based on the conclusion received at the certification center, to complete the training of the employee. The employee will receive a universal document that will be recognized by all employers.
If the employer pays for the evaluation, the cost of assessing the qualifications of employees can be written off. The employer will be able to take into account the costs of passing an independent assessment of the qualifications of his employees when taxing profits as part of other expenses. This also applies to those who work on the simplified tax system: when calculating the single tax, the costs of the assessment can be deducted from income.
Other
Expansion of electronic document management
Soon everything in business will be electronic: online cash registers, sick leave, reports.
From January 1, it will be possible to submit documents in electronic form to all courts that have such a technical possibility. By actively using an enhanced qualified electronic signature, any documents can be safely sent to the arbitration court in electronic form, including an application for securing a claim (which often logically and chronologically accompanies a claim).
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