The first component part is salary (official salary)- in accordance with the provisions of Article 129 of the Labor Code of the Russian Federation, it is a fixed amount of remuneration for workers, which does not include compensation, incentives and social payments.
This part wages is established for the performance of official duties (for the positions of managers and employees) or labor duties (for the professions of workers) calculated per calendar month or for another unit of time.
On the basis of official salaries, remuneration is carried out for employees from among the employees, with the exception of employees from among individual teaching staff, whose remuneration is based on wage rates.
In turn, wages are used to pay workers belonging to blue-collar professions. It is necessary to take into account that in the institutions of individual main managers of funds federal budget It is customary for workers to set a tariff rate (not a salary).
In accordance with Article 129 of the Labor Code of the Russian Federation, the basic salary (basic official salary), the basic wage rate means the minimum salary (official salary), the wage rate of a government employee or municipal institution carrying out professional activities in the profession of a worker or an employee position, included in the corresponding professional qualification group, without taking into account compensation, incentives and social payments.
The tariff rate is a fixed amount of remuneration for an employee for fulfilling a standard of work of a certain complexity (qualification) per unit of time, also excluding compensation, incentives and social payments.
On the basis of wage rates, wages are paid to individual teaching staff, for whom norms for hours of teaching work are established at a wage rate, which is an estimated value used in calculating their wages, taking into account the specific volume of teaching load (teaching work);
In accordance with paragraph 3 of the Regulations on the establishment of remuneration systems for employees of federal budgetary institutions, the amounts of salaries (official salaries), wage rates are established by the head of the institution based on the requirements for vocational training and the level of qualifications that are necessary to carry out the relevant professional activity (professional qualification groups), taking into account the complexity and volume of work performed.
Under professional qualification groups(PCG) refers to groups of blue-collar professions and employee positions, formed taking into account the scope of activity based on the requirements for professional training and level of qualifications that are necessary to carry out the relevant professional activity (Article 144 of the Labor Code of the Russian Federation).
The criteria for classifying blue-collar professions and office positions into professional qualification groups are determined by Order No. 525 of the Ministry of Health and Social Development of Russia dated August 6, 2007.
Professions of workers and positions of employees are formed in the PCG taking into account the type of economic activity according to the following criteria:
- certain positions of employees from among the teaching staff and researchers, who are required to have an academic degree and (or) academic title, and positions of heads of structural divisions of institutions, which require higher professional education;
- employee positions requiring higher professional education;
- professions of workers and positions of employees, including heads of structural divisions of institutions, requiring primary or secondary vocational education;
- professions of workers and positions of employees that do not require professional education.
The assignment of blue-collar professions and white-collar positions to the PKG is carried out according to the minimum level of qualification requirements required to work in the corresponding blue-collar professions or to occupy the corresponding white-collar positions.
As an exception, certain positions of employees that have important social significance can be classified as PKG based on more high level qualification requirements necessary to occupy the relevant positions of employees.
At the same time, the professions of workers and (or) positions of employees included in one PKG can be structured according to the qualification levels of this PKG, depending on the complexity of the work performed and the level of qualifications required to work in the profession of a worker or occupy an employee position.
The same profession of a worker or position of an employee can be assigned to different qualification levels depending on the complexity of the work performed, as well as taking into account additional qualification indicators confirmed by a certificate, qualification category, work experience and other documents and information.
PCGs are approved by the Ministry of Health and Social Development of Russia (the list of documents is given in Appendix No. I.3.4).
Within the PKG, white-collar positions and blue-collar professions are grouped according to qualification levels. Based on the accepted classification by professional qualification groups and (or) qualification levels, salaries (official salaries) and wage rates are established for employees. This ensures differentiation of wage levels for the entire range of public sector workers. The higher the level of the professional qualification group and the qualification level within the PKG, the higher should be the salary (official salary), the wage rate of a particular employee.
The distribution of employee positions and (or) worker professions among professional qualification groups and (or) qualification levels is carried out precisely for the purpose of differentiating the levels of remuneration of employees.
Appointment to a position, determination of an employee’s suitability for the position held, assignment of tariff categories to workers, qualification categories to employees and other issues must be resolved on the basis of the Unified Qualification Directory of Positions of Managers, Specialists and Employees (USC) and the Unified Tariff and Qualification Directory of Work and Professions of Workers (UTKS) .
Also, according to the PKG, in some cases additional wage payments are established.
The distribution of employee positions and worker professions by relevant professional qualification groups and professional qualification levels is given in Appendix No. I.3.5.
When setting salaries for employees, institutions primarily proceed from the basic (minimum guaranteed) salaries (rates) determined by the relevant ministries (departments) in the approximate regulations adopted by them (see Appendix No. I.3.1).
It is necessary to take into account that the base salaries (rates) determined by the relevant main managers of federal budget funds are recommendations. If there are sufficient allocations, institutions have the right to provide for the establishment of salaries for their employees at a higher level.
In accordance with paragraph 7.1 of the Recommendations for the development by federal government bodies and institutions - the main managers of federal budget funds of approximate provisions on the remuneration of employees of subordinate federal budgetary institutions (approved by order of the Ministry of Health and Social Development of Russia dated August 14, 2008 No. 425n), the minimum salaries (rates) of employees for the relevant It is recommended that the PKG be established taking into account the requirements for professional training and level of qualifications that are necessary for the implementation of the relevant professional activity and not lower than the tariff rates (salaries) established on the basis of the unified technical system in force for the period of introduction of new remuneration systems.
Then, based on calculations based on the volume of available budget funding, salaries (rates) can be adjusted upward.
In institutions of law enforcement ministries and departments that are not subject to the Regulations on the establishment of remuneration systems for employees of federal budgetary institutions approved by Decree of the Government of the Russian Federation of August 5, 2008 No. 583, the amounts of official salaries (salaries) are determined in accordance with the provisions of departmental regulatory legal acts (see . Appendix No. I.3.3), providing specific or fork (within the range of “from” and “to”) values.
Salaries of employees (from among those whose wages before December 1, 2008 were based on the Unified Trading System) employed in central offices and (or) territorial bodies of federal government authorities, are established on the basis of relevant departmental regulations (see Appendix No. I.3.2), as well as the provisions of Order of the Ministry of Health and Social Development of Russia dated August 27, 2008 No. 450n.
This order determines the minimum salaries of employees holding office positions. They are determined on the basis of the assignment of positions held by employees to the corresponding PKG, approved by order of the Ministry of Health and Social Development of Russia dated May 29, 2008 No. 247n:
Workers carrying out activities in the professions of workers in government agencies authorities, salaries are set depending on the qualification ranks assigned to them in accordance with the ETKS, unless otherwise provided by departmental regulatory legal acts.
If the corresponding position is not listed in the PCG, the salary for it is set independently by the head of the institution (taking into account the provisions of departmental regulatory legal acts). In this case, it is recommended to proceed from the ratio of the established salaries between categories of workers with similar (approximate) requirements for positions held in accordance with the Unified Labor Standard or applicable tariff and qualification characteristics.
For certain positions, taking into account the provisions of departmental regulatory legal acts, wages may be provided for 1 standard hour of work. For example, in sanatorium and resort institutions of the Ministry of Health and Social Development of Russia (order No. 464n dated August 28, 2008), such wage conditions can be established in relation to employees holding the positions of premises cleaner (nurses, nurse-washers), territory cleaner, cultural organizer, librarian, freight forwarder cargo transportation, typist, accompanist, programmer, gardener.
Rates hourly pay labor of the teaching staff is also established by the head of the institution. In this case, it is recommended that payment rates be determined as a percentage of the official salary provided for positions assigned to the first qualification level of the PCG “General industry positions of first-level employees,” taking into account the amount of vacation pay.
The hourly wage rates for workers involved in conducting training sessions are given in paragraph 19 of Appendix No. 1 to Order No. 751 of the Ministry of Internal Affairs of Russia dated August 27, 2008 “On measures to implement the Government Resolution Russian Federation dated August 5, 2008 No. 583."
Salary for officials is always considered the main criterion when choosing a job. Its size may depend on many factors.
What it is
Salary is called permanent part of salary, the amount of which does not change if the employee did not miss a single day of work in a month, was not absent due to illness, was not on vacation or did not take time off.
This amount is transferred to the employee of the organization in any case and subject to zero labor results. This constant, that is, the salary is indicated in labor agreement with an official. When it is necessary to make adjustments regarding salary, additional agreements are drawn up and signed by both parties.
Enterprise managers may well confuse and confuse the working staff, not finding differences in salary and rate. Both options are undoubtedly relate to wages.
But this issue should be understood regarding the influence of these two indicators on the amount of income. Bonuses may be added to the salary for additional work tasks performed. The employer is required to know the terms regarding remuneration.
There are several varieties: tariff-free, tariff and mixed. The listed options are divided into piece-rate and time-based salaries.
In the first case the result labor activity is assessed according to the production rate, at which it is possible to objectively evaluate labor performance, by establishing, for example, production standards. In the time-based type, wages are calculated in accordance with qualifications official and the time spent completing the work.
Accepted for both cases various systems calculation of personnel salaries, according to the characteristics and factors that have important for production efficiency. Therefore, the amount of wages has direct dependence with the results of labor activity of both one work unit and the entire team.
Mixed and non-tariff types of salaries do not include certain information, as well as the results of employees’ work. They analyze cooperation provided for the purpose of fulfilling production process, according to the results produced.
The procedure for calculating wages is always most convenient if it is simple and clear. Each head of an organization strives for maximum results of his own activities, so he must be able to competently compare the time and effort expended with the amount of reimbursable financial resources in the form of wages.
Salary Scheme
A salary scheme is a form of regulation of employee remuneration in relation to the value of certain coefficients of the organization’s work process and its size.
A similar scheme has common features with past administrative and planned economic policies. At that time, the salaries of managers, experts and those occupying other positions were approved by the state and were centralized.
At the moment only municipal and state companies use the salary schedule for payroll calculation. Other organizations use staffing tables.
Calculation procedure
To correctly calculate the amount of remuneration for an official, the employer must take into account following conditions:
- income tax is deducted from the employee’s funds, but contributions to the insurance fund are transferred from the account of the head of the enterprise;
- the worker has the right to receive an advance;
- an employee may be required to pay child support or other payments in accordance with writs of execution;
- employees' wages consist of additional allowances, coefficients, bonuses, compensations and other payments.
Calculation simple monthly salary working personnel are produced according to the formula:
Zm.po. = See / Melt. *Tf.
The monthly salary rate is divided by the number of work shifts in the billing month and multiplied by the number of days actually worked by the employee.
Hourly wage- this is the product of the employee’s hourly tariff rate by the hours he worked relative to the billing period.
Zpov. = Account *Tf.
Example: a company employee was assigned a monthly salary of 65,000 rubles with a 5-day work schedule. It is necessary to calculate the amount of his salary for 2018 in August and September.
He worked full time in August, but in September he was on unpaid leave from 9 to 13 due to family circumstances.
In this case, the amount of his salary for the entire August will be calculated as follows: the assigned salary is divided by 23 days worked and multiplied again by 23. This means that the employee’s salary for August will be 65,000 rubles.
The calculation of the employee’s salary for September will be different: the amount of the established salary is divided by 22 days in the month and multiplied by the number of days worked in September. The amount will be: 56,136.36 rubles.
Wages are usually paid to employees twice a month based on two methods:
- Advance and payment of labor in accordance with the results of the month. During the first two weeks, the advance portion of the assigned salary is accrued. This value is recorded in the rank system, which is a table of tariffs. To receive an advance portion of the salary, the employee must work for two weeks. In the last days of the month, he is entitled to receive the remaining amount, which can be constant or dependent on the shifts actually worked, hours or the number of work tasks completed.
- For the first and second weeks of the month. The monthly salary is calculated in two parts: in the first and second half. The basis is taken as actual time worked or the volume of work activity in periods equal to two weeks. If an employee has worked 11 or 12 working days, he is entitled to a salary for this time. At the end of the next two weeks, the employee is also paid for these days. This method must be specified in the labor or collective agreement.
Impact of the regional coefficient
In constituent entities of the Russian Federation with difficult working conditions associated with harsh climate, terrain features in the territories or increased radiation, in addition to the salary, the employee is accrued regional coefficient.
The Russian government approves in each region custom size additional payment to salary. One common normative act this rule is not reinforced, and each subject has its own specific order.
The addition of the regional coefficient is provided not to the salary part, but to the actual salary, from the amount of which personal income tax has not yet been deducted.
Salary calculation in certain areas with special conditions labor is made by adding to the salary all bonuses, allowances, excluding all one-time payments, namely, payment sick leave and financial assistance. The result of this operation is then multiplied by the regional coefficient.
An employee receiving wages very often wants to make sure the calculations are correct. This can be done using a payslip, which contains information on all basic operations related to the determination of wages and its calculation.
The payslip allows you to present in detail the algorithm for calculating wages based on the employee’s salary, including making an independent calculation and checking the result.
Thanks to these calculations, it is possible to identify an error by an employee of the accounting department and make corrections.
For 2018, the minimum salary is 11,163 rubles and cannot be less than this value. Depending on the subject of the Russian Federation, the minimum wage may be different.
Differences from the rate, advantages and disadvantages
Many people believe that the terms salary and rate are not different from each other. But the rate is called the total salary when not taken into account tax deductions, and bonuses, coefficients and allowances are included.
IN in this case employee clearly represents his own income.
The scheme in the form of piecework and time-based wages for an employee is characterized by its pros and cons on the part of the head of the organization and the employee. TO benefits This system includes:
- motivation to high results labor;
- flexible and efficient approach to payroll expenses.
But this option for calculating wages may cause difficulties for the accounting department. It is much easier to transfer the same amounts to the working staff every month than to check the relevance of data on additional payments to the salaries of some employees before the next payment.
Employees, in turn, are also not always satisfied with receiving only a salary, despite constant and good bonus payments. No one can predict in advance the expected costs of for a long time, due to difficulties in calculating wages for future months.
Often, wages are reduced due to a seasonal decline in successful activity. But it may, on the contrary, be increased when good results labor.
Additional information on the differences is presented in the video.
Features for the military man
Salaries of these categories of persons include official part and the amount in accordance with rank to salaries by position and rank. For military personnel on a contract basis income tax corresponds to civilians and is equal 13% .
According to Article 218 of the Tax Code of the Russian Federation, the calculation of remuneration for military personnel looks like in the following way:
- The salary for the position is added to the salary according to rank.
- They add payments related to length of service, place of service, and others.
- Qualifying tax deductions are given to certain military personnel.
So, an employee’s salary may differ in monetary terms every month. But all changes in wages must be supported by an order or additional agreement to the employment contract. Otherwise, the employer, changing the salary portion, will act illegally.
What is better - a stable salary or work for interest? The answer to the question is in this video.
Salary is calculated per unit of time (hour, day, month). The calculation uses a special indicator - a tariff rate, depending on the level of professionalism of the employee and the industry of activity.
Definition
Tariff rate is a monetary payment to an employee for completing tasks of a certain complexity in deadlines. This amount is fixed in the employment contract and is the minimum guaranteed wage, below which the employee cannot receive provided that all duties are performed. The enterprise can develop tariff wage rates, tariff schedules and staffing schedules, on the basis of which the employee’s salary is determined. The rules by which the calculation is carried out are presented in labor legislation.
How to calculate your salary?
The first step is to familiarize yourself with the tariff and qualification directory of a specific industry to find out the size of the tariff rate, the number of categories provided, and the availability of additional payments. The formula for calculation is as follows:
- Rate = 1st category rate x Increasing coefficient.
In the calculations, monthly rates are used only if the actual payment coincides with the norms, daily rates - if the number of days of actual attendance at work during the week differs from 5. The employee’s hourly tariff rate is necessarily used when calculating payment:
- in dangerous, difficult and harmful conditions;
- for excess production;
- on night shifts;
- on weekends.
It is calculated by dividing the salary by the number of hours worked in a month (or the average monthly number of working hours for the year). The exact calculation algorithm is specified in the Collective Agreement.
Payment schemes
The payment system is the ratio of the measure of labor and the reward for it. This also includes the conditions and procedure for calculating incentive payments and bonuses. The approved system is fixed in the Collective Agreement.
Time system
With a time-based system, regulatory tasks, the amount of time required to complete them is set. To calculate earnings, the amount of time worked should be multiplied by the rate. It can be hourly or monthly.
Example 1
The hourly wage rate for a worker is 75 rubles. In a month he worked 160 hours against the norm of 168 hours. The employee's salary is: 75 x 160 = 12 thousand rubles.
Information for calculations is taken from the “Time Sheet” and the employee’s personal card. Most often, the hourly rate is used when calculating wages for industrial workers, and monthly salaries are set for specialists and managers.
Example 2
An accountant in an organization has a salary of 15 thousand rubles. During the month he worked 17 days out of the required 20. His salary is: 15,000: 20 X 17 = 12.75 thousand rubles.
Forms of payment are established:
- Simple time-based - provides payment for the amount of time spent on completing a task.
- Time-bonus system - provides additional payments for product quality.
Piece wage system
The salary amount may depend on the quantity of products produced. In this case, prices are determined by multiplying the rate by the category and the production rate. Let's take a closer look at the forms of remuneration.
Direct piecework
In this system, the salary is directly proportional to the number of products manufactured based on established prices. The calculation procedure will depend on the type of norm.
Example 3
The tariff rate for a mechanic is 180 rubles/hour with a production rate of 3 pieces/hour. 480 parts were produced in a month. Salary: 180: 3 x 480 = 28.8 thousand rubles.
Example 4
The turner's tariff rate is 100 rubles/hour with a time limit of 1 hour/piece. 150 parts were produced in a month. Salary: (100: 1) x 150 = 15 thousand rubles.
Similar calculation schemes can be applied not only to a specific employee, but also to the team as a whole.
Example 5
A team of three workers completed the specified amount of work in 360 hours. According to the terms of the contract, she is entitled to a payment of 16 thousand rubles. The tariff rates of team members and the actual time spent are presented in the table.
1. Calculation of tariff salaries (rub.):
Alexandrov: 60 x 100 = 6000.
Voronov: 45 x 120 = 5400.
Karpov: 45 x 140 = 6300.
The tariff salary of the entire team is 17.7 thousand rubles.
2. Find the distribution coefficient:
16: 17,6 = 0,91.
3. The actual salary of workers is shown in the following table.
Piece-bonus system
This scheme provides bonuses for production in excess of the established norm. Such additional payments are considered part of actual earnings and are set in relation to the salary.
Example 6
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. The bonus regulations provide for compensation in the amount of 10% of the salary for production above the norm. The calculation will be as follows:
6000 x 0.1 = 600 rub. - bonus.
6000 + 600 = 6600 rub. - accrued salary.
Employee salary, servicing equipment, is calculated using indirect piece rates and depends on the quantity of products manufactured.
Chord system
In this case, the deadlines for completing a set of works are estimated. The salary depends on the calculation of each type of work and overall size payments. The system provides bonuses for early completion of a task. It is used to calculate the salaries of employees involved in eliminating the consequences of accidents and other urgent tasks.
Example 7
The worker fulfilled the norm by 110%. His salary, according to piecework estimates, is 6 thousand rubles. According to the “Regulations on Bonuses”, a reward in the amount of 150% of the salary is provided for production above the norm. Calculation:
(6 x (1.1-1) : 1) x 1.5 = 0.9 thousand rubles. - bonus.
6 + 0.9 = 6.9 thousand rubles. - accrued salary.
Combined systems
The considered remuneration systems depend on the quantity of manufactured products. But according to the requirements of labor legislation, the salary should also depend on the quality of the work performed. Therefore, in practice, the considered wage systems are differentiated depending on the quality of manufactured products, that is, combined systems are used. For example, the tariff rate is calculated according to a direct piece-rate system, and bonuses are paid when work is performed in excess of the norm. To calculate salaries according to differentiated systems, the following are used:
- Tariff reference books of professions.
- Qualification characteristics.
- Workplace assessment report.
- Tariff rate.
- Tariff schedule.
- Coefficients of payment of allowances.
“Unified Qualification Directory of Positions and Salaries”
The tariff rate of remuneration in government agencies depends on the results of certification of tariffs from the “Unified Directory of Positions” (USD). It presents job characteristics and skill level requirements. It is used to rate work and assign categories to workers.
The directory presents tariff rates per unit of time depending on the category of worker.
The 1st category rate represents remuneration for low-skilled labor. Its size cannot be lower than the minimum wage, and the increasing coefficient is “1”. The calculation of the tariff rate of the 2nd category is carried out by multiplying the rate of the 1st category by the corresponding coefficient, etc. All these indicators, supplemented by regional coefficients of additional payments and allowances, are grouped into a tariff schedule.
Incentive payments
Additional payment is financial compensation for non-standard working hours, working conditions and labor intensity. A bonus is a payment that encourages an employee to improve their qualifications and skill level. The legislation provides for the following types of incentive payments:
- for working on a day off;
- overtime and night work;
- multi-shift mode;
- combination of positions;
- increase in the volume of work, etc.
To calculate each type of additional payment, an algorithm must be developed to determine deviations of actual working conditions from standard ones. That is, it is necessary to specify in the employment contract the night work schedule, instructions for each employee, etc. Then, by comparing the actual working conditions with the normative ones, calculate the amount of the bonus and make payments.
The amount of the official salary must be included in the employment contract. The article obliges to determine the size of tariff rates/salary, as well as all applicable allowances and additional payments. Otherwise, the contract cannot be considered valid.
The employer is free to set wage conditions in the employment contract on one's own, of course, within the limits of current legislation. One of these restrictions is Minimum wage ( minimum size wages).
Illegal is to set the level of payment below the current minimum wage.
For now The minimum wage is 6,204 rubles.
In July 2016 it is planned increase to 7,500 rubles.
Please note that the minimum wage varies depending on the region.
For example, in Moscow the minimum wage is 17,300 rubles, and in the northern regions there is a regional coefficient (maximum value - 2.1).
A monthly salary below this level can be set only if the number of working hours per month decreases. For part-time employment at 20 hours/week, the minimum wage will be ½ minimum wage.
Payment types
There are three main payment systems - tariff, non-tariff and mixed. In addition to them, working conditions are also determined by the type of payment - salary, hourly, piecework and combinations of these types.
Tariff
The tariff system is called the amount of standards and regulations, based on which workers are divided into groups. The division is carried out depending on the complexity, conditions, intensity and nature of the work.
Each group is then assigned a different pay level. The more complex and difficult the work, the higher the salary. The main article is.
The tariff system, in turn, provides for two forms of payment: time-based and piecework. For the first form (time-based), the most important variables will be the employee’s skill level and the amount of working time.
In the simplest case, payment is determined based on hours worked.
The number of completed work tasks is not taken into account.
Roughly speaking, it happens multiplying qualifications and working hours.
The calculation becomes more complicated when premium payments are taken into account.
For the next form of payment (piecework), payments are calculated slightly differently. It is based on the existence of a real possibility for recording labor performance indicators.
This means that the employer can accurately record and measure the results of work. Then all these measurements are taken into account, and the production rate is established.
The simplest case is direct piecework payment. The dependence of wages on the number of products produced/services provided is stated.
A more flexible form would be piecework-progressive payment. She provides a fixed payment for a predetermined number of products. Anything produced in excess of the norm will be paid according to the established scale.
In addition to simply exceeding the production plan, you can additionally encourage a reduction in the percentage of defects, saving materials, and improving the organization of the work process.
Thus, any positive change that deviates from the norm can be noted and a material reward paid. The main condition, again, is the ability to measure such changes.
Can also be used in the piece model chord system. The central concept in it is the chord, which is understood as a set of work actions. Unlike an individual unit of product (in the piecework form), an entire cycle consisting of individual actions is subject to payment.
For better understanding, let's give an example.
Construction workers receive regular wages.
But if the worker worked full cycle(chord), worked from the very beginning to the end at a construction site, then he is entitled to a chord bonus.
This method is practiced to avoid high staff turnover.
The employer realizes his need to create a stable work team and, thus, reduces the costs of regularly hiring/searching for new employees.
Tariff-free
Tariff-free system for calculating an employee’s salary takes into account the performance of the entire enterprise, as well as the department in which the employee works.
To implement this system, a participation coefficient is introduced. It is included in the final salary calculations. In addition, the wage fund is formed. Its size depends on the results of the enterprise, on revenue.
Let's take an example: a company is engaged in trading. Her monthly revenue amounted to one million rubles. Half of the proceeds—500,000 rubles—goes to the wage fund. The company has 200 employees.
In the simplest case, all employees have an equal participation rate, and everyone performed equally effectively. Then 500,000 rubles should be divided by 200. Each person receives a salary of 25 thousand rubles.
Mixed
The mixed system is something between the two main models.
Possible options for a mixed system are:
- Floating salary system— depending on the performance of employees, regular salary adjustments occur. In meaning closer to the tariff model.
- Commission payment— the option is very close to a tariff-free system. Salary is calculated from commission percentage and profit from the sale of goods and services.
- Dealer activity— a special feature is that the employee purchases goods with his own money. Next, the employee sells the goods, difference between purchase price and sales price and will be the salary of the dealer employee.
Registration and practical issues
Let's look at some practical issues related to design employment contract.
Indication of salary and bonuses
When hiring, the employment contract specifies the salary or salary. The rate must be indicated as a specific number.
But it is not necessary to indicate the amounts of allowances and bonuses directly (numerically).
Incentive payments are determined at the discretion of the employer. They can be very modest or reach high values (for example, among top managers).
Legal acts relating to bonuses must contain the following information:
- amount of incentive payments;
- appointment procedure;
- indicators of work activity for which the payment of a bonus is provided (under the employment contract).
If the employment contract does not indicate wages or it is drawn up with errors (the wages are indicated incorrectly), then the contract is considered void and has no legal force.
Attempts to manipulate an employee or take advantage of his ignorance lead to large financial fines.
Is it possible to write a salary in an employment contract according to the staffing table? This is even necessary, wages must always comply with what is specified in staffing table . Specifying values that do not match is illegal.
Payments in kind
A special form is payment of wages in kind.
For registration, a special application is required with a request (from the employee) for the payment of part of the salary in kind.
The Labor Code prohibits payments in the form of alcohol, drugs, weapons, coupons, promissory notes.
The employee can receive no more than 20% wages in kind. This type not very common, but it occurs, for example, in farms and in the village.
Deadlines and advance payment
Establishes specific rules for payment timing.
She obliges to make payments at least twice a month.
The specific day is determined by the internal rules of the enterprise.
Formal name - internal labor regulations (ILR). If the payment day falls on a weekend or holiday, it should be moved to the day before the weekend.
Vacation must be paid no later than 3 days before it starts.
Attention! The dates of payment of wages for certain categories of employees may be regulated separately - by federal laws.
Advance is a colloquial expression. There is no such term in labor legislation. According to Article 136 of the Labor Code, advance payment can be called payment for the first half of the month. Respectively, the employee has the right to receive half of the salary “in advance”.
Indication of the terms of payment of wages in the employment contract (sample):
Withholding and delay of wages
There are three types of salary deduction:
- Mandatory - personal income tax, alimony;
- By decision of the employer - compensation for material damage, unpaid advance payment;
- At the employee's discretion - for example, union payments.
All payments, without exception, are documented.
For example, if these are trade union payments at the initiative of the employee, then the employee fills out a corresponding application.
Delay of wages is serious violation on the part of the employer. If the delay has not been eliminated within 15 days, the employee has right not to go to work.
The injured employee may also sue the employer. In case of delay in salary the employer may be convicted to imprisonment for up to five years And fine of up to 500,000 rubles.
More detailed information about wage deduction is presented in the video:
Conclusion
Salary - this is one of essential elements workflow. The payment procedure is regulated by a number of legislative acts, which should be carefully studied before drawing up an employment contract. The employer's responsibility to the work team is great, and for the most serious violations he may face imprisonment.
In total, there are three main forms of payment systems - tariff, non-tariff and mixed. If we move further, payment can be divided into salary, piecework and time payments. There are many calculation options in various combinations and additional conditions.
The payroll process is always a worrying issue for all employees. Currently, there are various remuneration systems, some receive their earnings in a fixed amount, others have a tariff rate. In fact, each system has similar features and fundamental differences. Let's look at what an official salary and tariff rate are, what similarities do the two have? different concepts, as well as their distinctive features.
What is salary
Before you understand the difference between a tariff rate and a salary, you need to review these two concepts in detail. In fact, salary is a fixed amount of an employee’s earnings, which is accrued for the performance of his official duties. In simple words it is paid in full only if two important conditions that the employee fulfills his job responsibilities and stay at the workplace in accordance with his work schedule.
Wages and salary are two different concepts, for the reason that a fixed sum of money is just part of an employee’s earnings; in addition to it, he can receive various allowances, for example, bonuses and other payments. The definition of salary means a fixed amount that an employee is guaranteed to receive based on the results of the month worked, provided that he stayed at work in accordance with his work schedule.
Tariff rate
In fact, the tariff rate is also a fixed payment only not for the billing month, but for certain time, for example, day or hour. That is, wages in this case will be calculated depending on the amount of time worked by the employee.
In this case, wages are calculated using a simple formula: the tariff rate is multiplied by the amount of time worked. For example, if an employee’s rate per hour is 120 rubles, he works 176 hours per month, which means his salary will be 21,120 rubles.
What is the difference
So, we have looked at what salary and rate are, what the difference will be discussed further. The two payroll systems have several differences. The main one is that according to the salary system, wages are accrued to the employee for billing period, that is, a month or a year, depending on the specifics of the work and the position he occupies. A tariff rate is a payment for a certain period of time; it is mainly applied during a shift work schedule.
Another difference is that the salary is accrued for the employee’s performance of his work duties, and the tariff rate is the amount of time worked. In addition, both of these systems are used depending on the specifics of the work, for example, in some positions the employee’s income level will directly depend on the work performed and volume. Although in this case, wages have a piece-rate wage system, in relation to which both a salary and a tariff rate can be applied, that is, a fixed payment amount for the billing period plus a percentage of the amount of work performed.
Similarities
Despite all the differences between these systems, they have a lot in common. As it turned out earlier, a salary can only be received after working out the pay period, and the tariff rate involves the payment of earnings for a certain unit of time, an hour or a week a day. But if an employee has not worked in full for a month, for example, was on vacation or on sick leave, then his salary is paid only for the time actually worked.
Let's look at how to calculate the hourly rate from your salary. Everything is quite simple for this you need to divide the fixed amount by the number of days or hours worked. For example, if it is 25,000 rubles per month, then you can calculate how much he earns per day if there are 22 working days of 8 hours each in a calendar month. Thus, his tariff rate per day will be 25000/22, equal to 1136.36 rubles per day or 142 rubles per hour.
Please note that in the system of calculating wages from salary, the employer clearly pays the employee only for the time he has worked, that is, payment is taken from the salary for the period that he is absent from the workplace.
Thus, the employer alone establishes the system of remuneration for employees of his enterprise: salary and tariff rate. What is the difference? Significant differences are that the tariff rate is applied in most cases to representatives of a profession in the field of production or service; the salary is more often applied to employees in the field of economics or other intellectual activity.
