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

Today you will learn:

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

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

Components of wages

At the beginning of the conversation, let's answer the following question: what does wages consist of?

The salary includes 2 parts:

• Permanent;
• variable.

The constant includes salary and district coefficient, and into a variable surcharges, allowances, bonuses.

Legislator's word

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

So the law says:

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

Allowances and surcharges: the difference between concepts

In order to stimulate employees, employers can pay not only the wages laid down by law, but also funds that are issued in the form of a bonus or other material incentive. And the state, in turn, obliges managers to pay additional payments, upon the occurrence of certain cases.

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

Surcharge - this is a type of payment that is in the nature of compensation, since it is assigned in the case when an employee worked on holidays, combined his work with the duties of a colleague, that is, he performed an increased amount of work.

Surcharge - This is a type of payment that is designed to stimulate an employee so that he wants to further grow and develop in the profession. As an example, allowances for long continuous work experience, for length of service, for an academic degree, and so on can be cited.

As for the common features, it is the same: both payments increase the wages of the employee.

And their differences are as follows:

• Surcharges - the amount is mandatory, allowances - no;
• An additional payment is a compensation, and an allowance is an incentive payment;
• The bonus emphasizes the importance of the employee, and the bonus is designed to compensate for difficult working conditions.

Allowances are paid at the initiative and desire of the head!

Types of salary supplements

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

Table 1. Types and characteristics of allowances.

No. p / p	Type of allowance	a brief description of
1	For mentoring	They pay "old-timers" of enterprises for the training of young specialists
2	For high professional qualifications	Only highly qualified professionals are paid
3	Personal allowances	Paid in the event that a valuable employee needs to be kept at the place of work, and it is not possible to promote him or increase his salary
4	For having an academic degree or title	Employees who defended candidate, doctoral dissertations and so on
5	If you have access to state secrets	Employees individual structures, diplomatic services
6	For knowledge of foreign languages	Often found in enterprises that manufacture products for export

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

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

Bonuses paid regardless of the will of the employer

According to article 149 of the Labor Code, the employer is obliged to pay for:

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

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

Salary supplements

Surcharges, like allowances play important role in the system of remuneration of personnel. We will also consider their types in the form of a table.

Table 2. Types and characteristics of surcharges.

No. p / p	Type of surcharge	a brief description of
1	For increased output	Most often they are paid to employees who are on piecework wages. Required condition: high quality manufactured products
2	One-time payments	The so-called "lifting" for young professionals
3	For traveling or rotational nature of work	Paid to those who work on a rotational basis
4	Per overtime work	If required by production necessity (there is an order from the head and the written consent of the employee). If the employee has carried out such activities own initiative, there will be no surcharge
5	For work at night	Night time is the period from 22:00 pm to 6:00 am.
6	For work of a harmful or dangerous nature	Paid to miners, employees of the Ministry of Emergency Situations, workers nuclear power plants and so on
7	For going to work on holidays and weekends	Payment in this case occurs in double size, exit is carried out on the basis of the order of the head with the written consent of the employee. The additional payment will be calculated depending on the form of payment
8	For the implementation of the combination of professions	Example: paid for performing the duties of a janitor and plumber in an institution or enterprise
9	For the transport of dangerous goods	It is usually paid in the industry of railway transport, road transport, etc.
10	District coefficient	Depends on the region of the country, as well as on the natural and climatic working conditions

Who is eligible for allowances and surcharges

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

Payment data not allowed:

• Those who work under a civil law contract;
• Workers under a work contract;
• Those with whom an agency agreement is concluded.

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

Those citizens who are admitted to the state on the basis of employment contracts, even those concluded for a certain period or who are part-time workers, are entitled to receive all of the specified cash payments.

An example of calculating allowances and surcharges

In order for the understanding to become the most complete, we will consider the payment of allowances and surcharges for specific example .

AT kindergarten the worker is both a handyman and an electrician. It turns out that he combines 2 positions. As a handyman, he has a salary of 12,000 rubles. For the duties of an electrician, the management pays him an amount that does not depend on the salary - 10,000 rubles (as stated in his employment contract). According to the results of the work, the amount of his bonus is 4000 rubles.

The monthly payment calculation will look like this: 12,000 + 10,000 + 4,000 = 26,000 rubles. In our example, the allowance and bonus are calculated not as a percentage, but as a fixed amount. But these indicators can also be calculated depending on the salary, that is, as a percentage.

Surcharges considered controversial

In this part of the conversation, we will focus on budgetary enterprises and institutions. It is no secret that their employees receive salaries from the budget.

In connection with this, Federal Service financial and budgetary oversight, questions arose regarding several types of additional payments, namely:

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

When certain control measures were taken, Rosfinnadzor employees considered that before assigning these types of surcharges, it is necessary to carry out a full certification of jobs, otherwise their payment is illegal.

It should be noted that often enterprises and institutions do not agree with this position, and when applying to the court, the judges take their side.

Documentation in which the procedure for payments is fixed

1. Collective agreement;
2. Regulations on wages;
3. Regulations on bonuses for employees;
4. (may contain a reference to the collective agreement);
5. Order of the head (if the payment is a one-time payment, not a permanent one).

What are the conditions for payments?

Any surcharges and surcharges must first of all be contained in pay slip every worker.

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

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

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

Employer's liability for payments

The employer is not required to report to employees for the amount of incentive payments. If due to severe economic situation, crisis phenomena, as well as other circumstances, the bonus part wages will be canceled, a written warning to employees is sufficient.

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

In general, if you properly stimulate employees, you can achieve truly high results and performance. To do this, the employer should use incentive measures that stimulate payments. This will not only increase labor productivity, but also affect the quality of products in the best possible way.

Question: How to correctly specify the condition of remuneration in an employment contract?

Answer: In the employment contract with the employee, it is necessary to indicate the specific amount of the tariff rate or official salary. Surcharges, allowances and incentive payments may be directly specified in the employment contract, or it may refer to the relevant local regulatory act or collective agreement, agreement providing for the grounds and conditions for their payment. In the employment contract, it is not necessary to indicate a specific date for the payment of wages, it is enough to make a reference to the rules of the internal work schedule or collective agreement.

Rationale: Salary (remuneration) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments (Article 129 of the Labor Code of the Russian Federation).

Remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances compensatory nature, systems of additional payments and bonuses of a stimulating nature and bonus systems are established by collective agreements, agreements, local regulations.

The salary of an employee is established by an employment contract in accordance with the this employer wage systems (Article 135 of the Labor Code of the Russian Federation). Therefore, the terms of remuneration are necessarily included in the employment contract. In this case, it is necessary to indicate the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

However, the legislation of the Russian Federation does not contain clearer requirements on how to indicate the terms of remuneration in an employment contract.

The system of remuneration in the employment contract

In an employment contract with an employee, it is not necessary to describe in detail the remuneration system established for him or in the organization as a whole, as well as specific rates. It is enough to indicate the type of remuneration system (time-based, piecework, piecework, etc.) and make a reference to the adopted local normative act, for example, the regulation on remuneration.

“The employee’s salary in accordance with the employer’s remuneration system consists of an official salary” or “A piecework remuneration system is established for the employee. The salary is calculated based on the piecework rates established in the wage regulation and the amount of work performed by the employee.”

Salary and tariff rate in the employment contract

The tariff rate or salary (official salary) is a fixed amount of remuneration for an employee without taking into account compensatory, incentive and social payments (Article 129 of the Labor Code of the Russian Federation).

The size of the tariff rate or salary must be specified in the employment contract with each employee. At the same time, a specific amount of the tariff rate or official salary is indicated, and not the range of the amount from the minimum to the maximum amount (Letters of Rostrud dated 03/19/2012 N 395-6-1, dated 03/22/2012 N 428-6-1).

In the employment contract, wages should be indicated in rubles. Indicating it in foreign currency or in conventional units may lead to disagreements with regulatory authorities (Rostrud Letter of November 20, 2015 N 2631-6-1).

The wording of the employment contract in this part may be as follows:

"The employee is set an official salary in the amount of 57,000 (fifty-seven thousand) rubles per month" or "For the performance official duties provided for by the terms of this employment contract, the employee is set a tariff rate (salary) of 57,000 (fifty-seven thousand) rubles per month.

Information on the amount of personal income tax withheld from the employee's salary is not required to be indicated in the employment contract.

Additional payments, allowances and incentive payments in the employment contract

Surcharges and allowances of a compensatory nature (for performing work with harmful and (or) dangerous working conditions, for work in areas with special climatic conditions, for work at night, for overtime work, other payments) are related to compensation payments, and surcharges and allowances of an incentive nature, bonuses and other incentive payments (remuneration based on the results of work for the year, for length of service, other payments) are referred to as incentive payments.

Labor legislation does not require specifying in the employment contract a specific amount of additional payments, allowances and incentive payments. However, it must (if any) indicate at least general information about all additional payments and allowances of a compensatory nature and about incentive payments in accordance with the remuneration systems in force for this employer (paragraph 5, part 2, article 57 of the Labor Code of the Russian Federation).

Thus, additional payments, allowances and incentive payments can be directly indicated in the employment contract or it can refer to the relevant local regulatory act, collective agreement, agreement providing for the grounds and conditions for their payment. In the latter case, the employee must be familiarized with their content against signature (part 3 of article 68 of the Labor Code of the Russian Federation, Letters of Rostrud N N 395-6-1, 428-6-1).

The wording of the employment contract in this part may be as follows:

"An employee may be paid a bonus in the amount of up to 100% of the salary, subject to the conditions and procedure established by the provision on bonuses (reference to the provision)" or

"The employer establishes additional payments, allowances and incentive payments. The amounts and conditions of such additional payments, allowances and incentive payments are determined in the provision on bonuses to the employee (reference to the provision), which the employee is familiarized with by signature when signing the employment contract" or "The employee may be paid additional payments, allowances, bonuses for high qualifications and personal contribution to the results of the employer's activities, length of service, additional payments for an increased amount of work, high quality in accordance with the regulation on remuneration (reference to the regulation), which the employee must be familiarized with against signature.

Indication of the form, procedure and place of payment of wages in the employment contract

By general rule wages are paid in monetary form in currency Russian Federation(in rubles).

However, in labor or collective agreement it can be established that, at the written request of the employee, partial payment (no more than 20% of the accrued monthly salary) is made in non-cash form (Article 131 of the Labor Code of the Russian Federation, clause 54 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 N 2 "O application by the courts of the Russian Federation of the Labor Code of the Russian Federation").

In the employment or collective agreement, it is necessary to determine how wages are paid:

In cash at the place of work;

By bank transfer Money to the credit institution specified in the employee's application;

In non-monetary (in particular, in-kind) form at the place of work or another place (Articles 131, 136 of the Labor Code of the Russian Federation).

If the procedure for remuneration in kind is not prescribed in the collective or labor agreement, then appropriate changes can be made to the labor or collective agreement. It is possible to change the terms of an employment contract only by agreement of the parties by signing an additional agreement (Article 72 of the Labor Code of the Russian Federation). It is possible to change the terms of the collective agreement in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner provided for by the collective agreement (Article 44 of the Labor Code of the Russian Federation).

If the form, procedure and place of payment of wages are determined by the collective agreement, then in the employment contract with the employee it is enough to make a reference to it.

The wording of the employment contract in this part may be as follows:

"Salary is paid to the employee at the place of work by him by issuing cash at the employer's cash desk or by transferring it to the employee's bank account" or

"Payment of wages is made in the currency of the Russian Federation in a non-cash form by transferring it to the current account of the employee indicated in the application" or

"10% of the accrued monthly wages are given to the employee in kind in the form of the employer's products - clothing. Payment of wages in non-monetary form is carried out at the place of work on the 10th day of the month following the calculated one. The replacement of wages in kind with cash is made by the employer on the basis of a written application of the employee without a time limit for warning.

Indication of the date of payment of wages in the employment contract

The date of payment of wages may be established by the internal labor regulations, a collective agreement or an employment contract. Thus, it is not necessary to indicate a specific date for the payment of wages in an employment contract, it will be enough to make a reference to the document by which it is established by the employer (Article 136 of the Labor Code of the Russian Federation).

Note!

When determining the days of payment of wages, it should be taken into account that wages are paid at least every half a month, and the specific date for the payment of wages is set no later than 15 calendar days from the date of the end of the period for which it is accrued.

The wording of the employment contract in this part may be as follows:

"Salary is paid to the employee at least every half a month (on the 20th of the current month - for the first half of the month and on the 5th of the month following the worked month - the final payment for the month worked). If the day of payment coincides with a weekend or non-working holiday in the afternoon, payment of wages is made on the eve of this day. Payment for vacation is made no later than three days before its start "or

"Wages are paid twice a month (every half a month) on the following days: on the 20th of the current month and on the 5th of the month following the billing month."

Yu.S. Barykin

Consulting and analytical center for accounting and taxation

The composition of wages contains various surcharges and allowances, the calculation of which is regulated by Ch. 21 of the Labor Code of the Russian Federation. Some of them are obligatory, and some the employer sets at his own discretion. Because of this, labor disputes often arise, and conflict situation can only be settled in court. Let us consider in more detail what surcharges and wage supplements exist, in what cases they should be charged.

What does the Labor Code say about surcharges

The specific amount of surcharges and allowances for wages in the Labor Code of the Russian Federation is not specified, however, the law states that they are part of wages. Information about them must be necessarily fixed in the employment contract between the employer and the employee. It is customary to distinguish between the following types of surcharges:

• Stimulants. These are payments that are introduced by the employer to encourage employees and form positive motivation. For example, these are additional payments for higher qualifications or long work experience.
• Compensatory. They are awarded for performing complex or harmful work, for example, this is an allowance for traveling character or irregular working hours.

When an employee gets a job, he signs an employment contract, in which the salary, as well as all the required allowances and surcharges, must be specified in detail. If the employer violates the terms of the contract and does not pay them, this will be a reason to apply to the labor inspectorate and to the court.

Mandatory and optional allowances

A number of additional payments are established by the state, and the obligation of the employer is to pay them to the employee in a timely manner. They are spelled out in the Labor Code, which sets out the minimum size. The employer may, at his own discretion, increase the amount of the supplement, but he cannot make it less than the established minimum.

The list of mandatory includes the following surcharges and allowances:

• For harmful and dangerous working conditions. Information about this is spelled out in article 147 of the Labor Code of the Russian Federation, and the minimum amount of payment is 4% of the salary prescribed in the contract.
• For expanding service areas and increasing the volume of work. Information about this allowance is spelled out in Art. 151 TK.
• For a replacement, that is, the performance of the duties of an absent employee. This provision is also enshrined in Art. 151.
• For work in harsh climatic conditions (popularly called "Northern"). The norm is enshrined in articles 148 and 317 of the Labor Code.
• For work on a rotational basis. This information is provided in Art. 302 of the Labor Code.
• Athletes are entitled to a supplement to disability benefits after an injury until they reach the average earnings. The rules for calculating the allowance are fixed by Art. 348 of the Labor Code of the Russian Federation.

The legislation prescribes only the minimum amounts that the employer can increase at his discretion. He can also introduce additional types of allowances to motivate employees. For example. the company can pay extra for work with trade secrets, professional excellence, mentoring and more. A specific list is established by each organization independently.

Documentation of allowances

According to the norm established by Article 135 of the Labor Code of the Russian Federation, the payment system must be documented. It must be reflected in collective agreements, supplementary agreements and other local acts, with which all employees must be familiarized. For government officials and municipal enterprises additional norms enshrined in article 144 of the Labor Code of the Russian Federation are prescribed.

It is also a violation of the rights of the employee if more than 15 calendar days pass between the advance payment and the final payment.

• Incorrect form of payment. A mistake will be considered a situation when the employer pays part of the salary with the product, and this is either not fixed in the contract at all, or the maximum share of total payment. In the Labor Code of the Russian Federation, this figure is 20% of the monthly salary. Moreover, the written consent of the employee is required. If wages are indicated in a foreign currency, then such a document will not be valid on the territory of our state. Regardless of the currencies with which the organization works, the amount of payment in the employment contract is prescribed only in rubles.
• Unlawful penalties are prescribed. In order to further stimulate employees and save their own funds, employers indicate various penalties in the contract.

Salary supplement in the employment contract

Labor legislation does not require specifying in the employment contract a specific amount of additional payments, allowances and incentive payments. However, it is necessary (if any) to indicate at least general information about all additional payments and allowances of a compensatory nature and about incentive payments in accordance with the remuneration systems in force at this employer (para.
5 hours 2 tbsp. 57 TC RF). Thus, additional payments, allowances and incentive payments can be directly indicated in the employment contract or it can refer to the relevant local regulatory act, collective agreement, agreement providing for the grounds and conditions for their payment. In the latter case, the employee must be familiarized with their content against signature (p.
3 art. 68 of the Labor Code of the Russian Federation, Letters of Rostrud N N 395-6-1, 428-6-1).

How to write a bonus in an employment contract - an example

The terms of remuneration stipulate the size of the salary or tariff rate established for this position, as well as various kinds of additional payments, incentive payments and allowances. They are an integral part of the wage system and belong to the category mandatory conditions to be included in the employment contract, in accordance with the provisions of Art.
57 and part 1 of Art. 135

Labor Code of the Russian Federation. Allowances and surcharges are reflected in the section of the employment contract "remuneration and social guarantees”, you can download the contract template here. The size of the established allowances to the official salary in the employment contract may be indicated in a specific monetary expression or as a percentage of the fixed salary.

Personal salary supplement

Attention

The procedure for paying bonuses can be fixed:

• in local acts;
• collective agreements;
• agreements;
• employment contracts.

If there is no bonus system in the organization, the head of the organization has the right to pay bonuses arbitrarily, at his own will. However, he is not responsible for making payments.

Types of bonuses are not provided by law for ordinary categories of workers. In practice, bonuses are paid:

1. For performance indicators.
2. For the absence of penalties from employees.
3. For holidays, anniversaries, vacations.
4. After certain time intervals: month, quarter, year.

Monthly bonus to salary in the employment contract An employment contract may stipulate the procedure for bonuses for a particular employee.
It must be strictly observed.

Conditions of remuneration in the employment contract

Important

The wording of the employment contract in this part may be as follows: “An employee may be paid a bonus in the amount of up to 100% of the salary, subject to the conditions and procedure established by the provision on bonuses (reference to the provision)” or “The employer establishes additional payments, allowances and incentive payments. The amounts and conditions of such additional payments, allowances and incentive payments are defined in the provision on bonuses to the employee (reference to the provision, with which the employee is familiarized with signature when signing the employment contract "or" The employee may be paid additional payments, allowances, bonuses for high qualifications and personal contribution to the results of the employer's activities, work experience, additional payments for an increased amount of work, high quality in accordance with the regulation on remuneration (reference to the regulation), with which the employee must be familiarized with signature.

How is the monthly bonus fixed in the employment contract?

What is the salary for part-time workers? If a salary of, say, 6,000 rubles is indicated for the position of a part-time job, then in this case the employment contract states that “this contract sets a salary of 3,000 (Three thousand) rubles for the Employee,” since the number of hours per day for work part-time worker should not exceed 4. If a five-day period is established work week, then we get 20 workers, which is 0.5 rates.

Therefore, the salary is indicated in full, and wages - depending on the rate of the employee. Thus, when drawing up an employment contract, the employer must be careful, read the laws, use the above information so that in the future there will be no misunderstandings and problems with various authorities.

Do I need to include bonuses in my employment contract?

If the procedure for remuneration in kind is not prescribed in the collective or labor agreement, then appropriate changes can be made to the labor or collective agreement. It is possible to change the terms of an employment contract only by agreement of the parties by signing an additional agreement (Article 72

TC RF). It is possible to change the terms of the collective agreement in the manner established by the Labor Code of the Russian Federation for its conclusion, or in the manner provided for by the collective agreement (Article 44 of the Labor Code of the Russian Federation). If the form, procedure and place of payment of wages are determined by the collective agreement, then in the employment contract with the employee it is enough to make a reference to it.

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As a general rule, wages are paid in cash in the currency of the Russian Federation (in rubles). However, in an employment or collective agreement it may be established that, at the written request of the employee, partial payment (no more than 20% of the accrued monthly salary) is made in non-monetary form (Article 131

Labor Code of the Russian Federation, paragraph 54 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 N 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”). In the labor or collective agreement, it is necessary to determine how wages are paid: - in cash at the place of work; - in a cashless manner by transferring funds to a credit institution specified in the employee's application; - in non-monetary (in particular, in-kind) form at the place of performance of work or another place (art.

Art. 131, 136 of the Labor Code of the Russian Federation).
Question: How to correctly specify the condition of remuneration in an employment contract? Answer: In the employment contract with the employee, it is necessary to indicate the specific amount of the tariff rate or official salary. Surcharges, allowances and incentive payments may be directly specified in the employment contract, or it may refer to the relevant local regulatory act or collective agreement, agreement providing for the grounds and conditions for their payment. In the employment contract, it is not necessary to indicate a specific date for the payment of wages, it is enough to make a reference to the internal labor regulations or the collective agreement. Rationale: Salary (remuneration) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments (art.

Salary allowances for employees how to register in an employment contract

For the performance of official duties stipulated by the terms of this employment contract, the employee is set a tariff rate (salary) of 57,000 (fifty-seven thousand) rubles per month. Information on the amount of personal income tax withheld from the employee's salary is not required to be indicated in the employment contract.

Additional payments, allowances and incentive payments in the employment contract Additional payments and allowances of a compensatory nature (for performing work with harmful and (or) dangerous working conditions, for working in areas with special climatic conditions, for working at night, for overtime work, other payments) refer to compensatory payments, and additional payments and allowances of an incentive nature, bonuses and other incentive payments (remuneration based on the results of work for the year, for length of service, other payments) refer to incentive payments.
Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, systems of additional payments and allowances of an incentive nature and bonus systems, are established by collective agreements, agreements, local regulations. The salary of an employee is established by an employment contract in accordance with the remuneration systems in force for this employer (Article 135

TC RF). Therefore, the terms of remuneration are necessarily included in the employment contract. In this case, it is necessary to indicate the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments (para.

5 hours 2 tbsp. 57 of the Labor Code of the Russian Federation). However, the legislation of the Russian Federation does not contain clearer requirements on how to indicate the terms of remuneration in an employment contract.
Essence personal allowance An employee can receive not only a “bare” salary, but also additional payments, including appointed and in addition to wages. There is no precise definition of the allowance in the Labor Code. The allowance included in the salary, reflected in the employment contract or supplementary agreement to it, is common for all personnel upon the occurrence of certain conditions, for example, for work in certain climatic zones, for shift work, etc. Such allowances are not considered personal. If the employer is not obliged to assign a bonus, but he does it for individual employees on an individual basis, reflecting the terms of appointment in a special Regulation, collective agreement or other local act, such a payment will be a personal bonus. The right to appoint such payments by the employer is provided by Art. 135 of the Labor Code of the Russian Federation.

Contents of the journal No. 18 for 2017

E.A. Shapoval,
Leading Lawyer

The employment contract must specify the specific amount of salary (tariff rate). But the size of additional payments and bonuses can be indicated by referring to a local regulatory act or a collective agreement.

How to formulate a salary clause in an employment contract

Components of the salary

An employee's salary may include b Art. 129 of the Labor Code of the Russian Federation:

salary (tariff rate);

compensation payments;

incentive payments.

Salary (tariff rate) - part of the salary, which cannot be missing. And compensatory and incentive payments may not be provided for by the company's remuneration system. Then the employee's salary will consist only of the salary (tariff rate).

Reference

The tariff rate is set by the worker in a fixed amount per month, day or hour, excluding compensation, incentives and social payments.

The salary is set in a fixed amount for managers, specialists, administrative staff for a calendar month, excluding compensation, incentives and social payments.

Specify the salary (tariff rate)

In the employment contract, it is necessary to indicate the specific amount of the salary (tariff rate) of the employee a Part 2 Art. 57 of the Labor Code of the Russian Federation. If the salary (tariff rate) is indicated in the form of a reference to a local regulatory act (LNA) or a collective agreement, the labor inspectorate during the inspection may issue a warning or fine the organization in the amount of 30,000 to 50,000 rubles, and its head (entrepreneur) - on amount from 1000 to 5000 rub. Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation

Here is how you can formulate such a condition of an employment contract, depending on the wage system used in the company:

if the employee is paid:

6. An employee is paid a salary of 25,000 (twenty-five thousand) rubles per month.

if the employee has a monthly wage rate:

6. The employee has a monthly tariff rate of 25,000 (twenty-five thousand) rubles per month.

if the employee has a daily wage rate:

6. An employee has a daily wage rate of 2430 (two thousand four hundred and thirty) rubles per day.

if the employee has an hourly rate:

6. An hourly tariff rate is set for the employee in the amount of 153 (one hundred and fifty three) rubles per hour.

if the employee is given a piece rate:

6. The employee is given a piece rate for a unit of manufactured products of 150 (one hundred and fifty) rubles.

If, for some reason, when concluding an employment contract, the terms of the salary (tariff rate) were not included in it at all, then the contract must be supplemented with this condition. To do this, it is necessary to sign an additional agreement with the employee and prescribe in it the amount of salary (tariff rate and) Part 3 Art. 57 of the Labor Code of the Russian Federation.

If there are claims from the side of the inspectors regarding the payment of a salary (tariff rate) to the employee before the conclusion of such an additional agreement, then in court you will win the case if you have other supporting documents, in particular staffing, orders for employment (dismissal), payslips, payrolls, employee testimonies a Art. 255 Tax Code of the Russian Federation.

Specify compensation payments

Compensatory payments as part of wages - additional payments or allowances related to working conditions (for example, "for harm") or with the performance of an employee labor function(for example, for mentoring about) Art. 129 of the Labor Code of the Russian Federation.

Compensation payments can be established:

or labor law;

or by the employer himself.

If surcharges and allowances are established by labor legislation, then the company is obliged to pay them not lower than the minimum amounts specified in the Labor Code of the Russian Federation.

If you pay such compensations in the amount established in the Labor Code of the Russian Federation, then their name and amount may not be indicated at all either in the employment contract or in the LNA, with the exception of additional payment for work in harmful and (or) dangerous working conditions a part 3, 5 art. 57 of the Labor Code of the Russian Federation. And the labor inspectorate cannot hold the company accountable for this.

And the additional payment for work in harmful and (or) dangerous working conditions, even if it does not exceed the size established by the Labor Code of the Russian Federation, must be indicated in the contract.

7. The employee is paid an additional payment for work in hazardous working conditions in the amount established by Art. 147 of the Labor Code of the Russian Federation.

These compensations will be taken into account in the "profitable" costs, provided they are correct. documentation and economic feasibility and articles 252, 255 of the Tax Code of the Russian Federation.

The table below shows the minimum amounts of the most common compensation payments and the documents, except for the payslip, required to account for them in “profitable” expenses, if such compensation payments are not specified in the employment contract. A higher amount of such payments must be prescribed in the LNA (for example, in the regulation on remuneration), a collective and (or) employment contract e articles 57, 135 of the Labor Code of the Russian Federation.

Payment types	The size specified in the Labor Code of the Russian Federation	Documents required for accounting in "profitable" expenses
Surcharge for work in harmful or dangerous working conditions and hard work X Art. 147 Labor Code of the Russian Federation	4% of the tariff rate (salary) established for various kinds work with normal working conditions	current results of the special assessment (attestation of workplaces until 12/31/2018)
Overtime pay at Art. 152 Labor Code of the Russian Federation	in one and a half size for the first 2 hours; double for the following hours. Instead of increased pay, the employee may ask to compensate for overtime work with additional rest time not less than the time worked overtime	the employer's order to involve the employee in overtime work; time sheet showing overtime
Additional pay for work on weekends and non-working holidays days Art. 153 of the Labor Code of the Russian Federation	if piecework wages are established - in the amount of a double piecework rate; if an hourly (daily) tariff rate is set - in the amount of a double hourly (daily) tariff rate; if the employee is paid: - work is performed within the monthly norm of working time - in the amount of a single hourly (day) part of the salary; - work is performed outside of such a norm - in the amount of a double hourly (day) part of the salary. An employee may ask for work on a weekend or holiday. Then work on a weekend or holiday is paid in a single amount, and the day off is not paid.	the order of the employer to attract employees to such work; time sheet, which reflects data on the duration of work on weekends and non-working holidays
Surcharge for work at night (from 22 to 6 h) Art. 154 of the Labor Code of the Russian Federation; Government Decree of 22.07.2008 No. 554	Each hour of work at night - in the amount of 20% of the hourly tariff rate (hourly part of the salary)	shift schedule, which indicates the dates and times when employees go to work; timesheet, which reflects data on the duration of work of employees at night
Surcharge for work in the regions of the Far North and areas equivalent to them (regional coefficient t) Art. 316 of the Labor Code of the Russian Federation	At the rate of district coefficient established by the federal regulatory legal act	an employment contract indicating the place of work in a settlement belonging to the regions of the Far North and equivalent areas; time sheet
Increased pay for work of various qualifications and Art. 150 Labor Code of the Russian Federation	With time wages - at work more than highly qualified. For piece-rate payment - according to the rates of the work performed	order of the employer to entrust the employee with work of various qualifications

It is not necessary to indicate in the employment contract the specific amount of such compensation, it will be enough to make a reference to the LNA or the collective agreement in the contract at Part 2 Art. 57 of the Labor Code of the Russian Federation.

The employer independently establishes compensation payments in the following cases:

if they are provided for by labor legislation without specifying minimum size(for example, additional payment for combining positions, expansion of service areas, traveling nature of work);

if they are due to the peculiarities of work in your organization or the work of a particular employee.

The list, terms of payment and the amount of such additional payments and allowances must be prescribed in the LNA (for example, in the regulation on wages) or the collective agreement.

Reference

The amount of additional payments and allowances established by the employer is most often determined as a percentage of the salary (tariff rate). But you can set them in absolute amounts. In both cases, they can be set in the same amount for all employees, or individually for each employee or a certain category of employees.

As for the employment contract, it is enough to make a reference to a local normative act or a collective agreement at Art. 57 of the Labor Code of the Russian Federation.