A discharge in the labor contract should be prescribed. Personal surcharge to official salary. Essence of personal surcharge

What will this article help: you correctly denote the terms of remuneration in the contract with an employee. In the article we gave visual formulations.

What will save: you will not have a reason for concern that you have violated the requirements for employment contracts.

If your company is simplified

Labor contracts with employees should be from each company, so the article will be useful for those who apply a simplist.

In any employment contract, it is necessary to prescribe how much the worker will receive and under what conditions. This requires Article 57 of the Labor Code of the Russian Federation. If this rule neglected, you and your guide may have trouble. Claims are not excluded both by the inspection and employees.

We will tell what mistakes to avoid, formulating the terms of wages. Check if everything is so in your contracts with employees. And if you suddenly see that some point should be corrected, the change will focus in an additional agreement with the employee.

Error 1. Do not write in the contract specific salary

Some employers believe that the employment contract does not necessarily indicate the salary in numbers. And make a link to another document where this amount is indicated. Most often - for staff schedule.

So you can not do. After all, in Article 57 of the Code, it is directly spelled out that in the contract it is necessary to designate the size of the salary or the tariff rate. And this is always a fixed value, expressed in rubles. Here, representatives of Rostruda so believe that they were told in a letter dated December 24, 2007 No. 5275-61.

Example 1: How to properly register the size of the salary in the labor contract

S. P. Vasilkov adopted a driver in LLC "Bouquet". According to a staffing schedule, it was established a salary of 30,000 rubles.

How to properly indicate the salary of the employee in the employment contract, we clearly shown below. But how best to do, you will see near. And you can compare both options with each other.

Right

The contract must register the amount of the salary in rubles.

By the way, the specific amount in rubles must be written in the additional agreement that you set a new salary size.

Plus, do not forget that the employee's salary should not be below the federal minimum wage. Under no circumstances This is true in Article 133 of the Labor Code of the Russian Federation.

Recall that from January 1, 2013, the minimum wage is 5205 rubles. Moreover, the overall income of the employee per month is taken into account. That is, both salary, and various surcharges.

But the specific dimensions of the allowances and additional payments in the labor contract is not necessary. If you wish, you can provide them in some separate local regulatory act, for example, in the wage position. In the same contract, it is enough to provide a link to this document (read more about it).

Error 2. After breaking the salary on the main salary and bonuses, forget to register the conditions for such allowances

As you know, the head can assign various surcharges and prosuses to employees. In a word, payments of a stimulating nature. And often such bonuses become a monthly salary component. The director argues: if anything, only salary can be issued at any time. And about the surcharge forget.

Yes, bonuses and truth can not be paid. But this is only when in the most labor contract or in some separate local document (for example, in the Promotion Regulations), you have consolidated clear conditions by performing that you can count on extra charge. And just about these conditions often forget to say.

In the employment contract, it is simply written that the worker gets salary and a premium in such a size? And there are no reservations, as well as there are no reference to a document, where would the conditions for issuing a bonus? Then by default you must pay all the indicated amounts monthly under any circumstances.

Do not issue a premium for reasons, directly not provided by the contract - they say, the head so decided, means to violate the rights of his employee. After all, the size of the salary is changing, it is necessary to notify him in writing for two months under the painting. These are the rules of Article 74 of the Labor Code of the Russian Federation.

Therefore, if you have stimulating payments in the company I am irregular, let's say at the end of the year or half of the year, then it is safer to specify the minimum salary in the contract. That is, only salary. And one-time bonuses are appointed with an order of bonuses immediately before issuing them.

The manual wants to encourage its employees on a more regular basis, including in order to break the monthly salary on a permanent and variable part? Then be sure to register the conditions for the award. As we said above, they can be consolidated in the company's domestic act or in a collective agreement. Then in the labor contract, make only a link to it. And you can immediately designate restrictions in the employment contract.

Example 2: How to safely indicate in the employment contract incentive payments

LLC "Bouquet" was hired by O. K. Landyshev as a seller of Florist. According to a staffing schedule, it was established in the amount of 20,000 rubles. In addition, the head promised a new employee to pay a premium in the amount of 10,000 rubles every month. Provided that the revenue of the trading point in the end of the month will be at least 100,000 rubles.

Fragment of the employment contract in which the stimulating payments and conditions for them are correctly indicated, we led below. And an option with errors for comparison is shown nearby.

NOT prescribed specific governments.

Right

In the labor contract, it is necessary to indicate which employee is accrued to a premium (if provided).

Error 3. ignore the claim for paying advances

Sometimes it happens that the employee himself asks to give him a salary only once a month. Suppose we are talking about an external part-time, which from time to time appears in the office. And he has to receive salary in cash at the company's office. So I do not want such an employee once again ride money. Then he writes a statement or receipt to the company's head that, at his own request, asks him to give him wages once a month. And the responsibility for it takes over.

However, you will have to answer the Employer. And no receipts from the employee, alas, will not help here. The fact is that in Article 136 of the Labor Code of the Russian Federation it is strictly written: the salary should be paid at least every half months. That's this condition and fix in the contract with an employee. Specific deadlines can be fixed here or, for example, in the rules of the internal labor regulation.

And notice: between the issuance of an advance and salaries should pass no more than a half months, that is, 15 calendar days. If, let's say, the company is finally calculated with employees 20 days after an advance, then inspecting regarded this as a deterioration in the rights of the employee. The basis is Article 9 of the Labor Code of the Russian Federation. And such conditions are not applicable. And in the event of a conflict with the same employee in the future, the auditors will not support you.

We will show on the example, as best to register in the contract with an employee, the deadlines for issuing a salary.

Example 3: How to properly designate a salary issuance in the contract

E. V. Romashkin was adopted for the post of Merchandiser to LLC "Bouquet" because the new employee already has the main place of work in another company, it was issued as a part-to-room. In addition, the duties of the merchandisser do not require daily presence at work.

The rules of the internal labor schedule of LLC "Bouquet" provides for salary payment twice a month: 5th and 20th. E. V. Romashkin asked an accountant to give her revenues once a month. And wrote about this application addressed to the head.

The correct option of how can be reflected in the labor contract frequency payments employee, we have shown below. And for comparison, the erroneous version has led there.

The procedure for paying salaries in the contract is incorrectly registered.

Right

Salary should be issued every half months. This must be said in the employment contract.

Error 4. Incorrectness indicate the remuneration form

An error is even allowed when a part of the salary is issued in kind - say, the company's products. About this or generally forget to say in the employment contract, or the share for such a natural payment is not limited. And it can not be more than 20 percent of the monthly earnings.

Moreover, natural payments are permissible only by the written statement of the employee. Such a strict rule is written in Article 131 of the Labor Code of the Russian Federation. Duplicate it in the labor contract. So the inspection would definitely have a doubt that you regularly comply with the requirements of the law.

In the same article 131 of the Code there is another important limitation. In the employment contract, it is necessary to determine and fix the amount in rubles of the Russian Federation. Only. After all, often in vacancies announcements, the size of the salary indicates in foreign currency. However, in the documents such a way of reflection of salaries is invalid.

Example 4: How to register in the contract

L. Yu. Nadikina was hired at the "Bouquet" LLC commercial director. The head has established a salary of 1,500 euros.

The new employee asked for salaries to give her a few bouquets. Since she had a family celebration. Nadikina L. Yu. Wrote a statement addressed to the head.

The correct option of the conditions of the labor contract on the sharing form we placed below. And next to the wrong.

Salary cannot be expressed in the root. And payments in the non-monetary form on the ini cyativ of the employer are not allowed.

Right

The salary should be issued strictly in rubles, and in kind - only at the request of the employee.

Error 5. Prescribe illegal penalties

The prudent leaders often seek to include in the employment agreement all sorts of cash fines and retaining from the salary. For example, for late or non-fulfillment of the plan. And as it usually happens, the boundaries of the law are moving.

Caution!

To cut the employee's salary for being regularly late or did not fulfill the plan, it is impossible.

Remove the amount from the salary of employees only in strictly defined cases. They are listed in Article 137 of the Labor Code of the Russian Federation and in separate federal laws. Say, the employee reimburses the company who did not spend the advance payment. Or will the debt on the driving debt deduct from it. Also, keep some amounts from the employee's income, if you overpayed it because of the counting error - that is, the arithmetic (see table below).

When and how much you can cut a salary to employees

Type of retention	Maximum resistant size	Base
Repayment of debt in the form: - an advance issued to the salary; - unspent traveling; - overpayments due to a countable error or downtime due to employee's fault *; - Vacations, if the employee is fired until the end of the working year	20 percent for each salary payment	Article 138 of the Labor Code of the Russian Federation
Recovery on the requirements contained in the executive list (except for alimony, compensation for harm caused by a crime)	50 percent for each salary payment
Alimony, compensation for harm caused by a crime	70 percent for each salary payment

* The fault of the employee is installed controllers, such as labor inspectors.

So in the employment contract you can only duplicate the norms of Article 137 of the Labor Code of the Russian Federation. Additional reasons for hold cannot be installed.

Consider on the example, as competently foreseen the possible recovery.

Example 5: How to reflect the terms of hold in the contract

In LLC "Bouquet" was hired S. I. Nesubobin to the position of Manager. The head decided to provide not only to promotion methods for a new employee, but also educational measures. Namely retaining from a salary of 1 percent of the salary for non-fulfillment of the sales plan for three months in a row.

Fragment of an employment contract in which the conditions for holdings are correctly formulated, we led below. And nearby - an erroneous option so you can compare them.

It is impossible to indicate in the employment contract of retention, if they are not provided for by law.

Right

In the contract you can duplicate the rules of the Labor Code of the Russian Federation.

Holding a salary of an employee for legal reasons, do not forget about the limitations. The sum of all recovers cannot exceed 20 percent for each salary payment. In more rare cases, it is 50 percent, and in exceptional - 70.

Lina Stavitskaya - Expert of the magazine "Glavbukh"

Motivation, stimulation and pay

Keywords:

1 -1

Based art. 135 TC RF Wages are established by the employee by the employment contract in accordance with the employer currently operating in this employer. It is calculated on the basis of the size of the tariff rates, salary (official salaries), surcharges and allowances. At the same time, there are various questions that find unambiguous answers in the regulatory framework is quite difficult. Incorrect calculation of additional payments and allowances leads to disagreements with verifying bodies. Therefore, consider which surcharges and surcharges exist and how they are calculated.

In collective agreements, agreements, local regulatory acts of the organization include a list of surcharges and allowances, the procedure and conditions for their extradition, as well as their size.

Supplements

According to art. 149 TC RF When performing work in conditions other than normal, employee supplements of a compensatory nature provided for by collective, employment contracts can be established:

For severe, harmful or dangerous work;

For localities in areas with special climatic conditions;

For work at night;

For work on weekends and non-working holidays;

For the performance of various qualifications;

For the combination of professions.

It must be considered as follows:

The established amounts of surcharge cannot be lower provided by law;

Surcharges cannot be canceled by the establishment by decision;

Supplements are established by everyone without exception to employees engaged in the relevant work.

Deserves special attention to the procedure for calculating the payment of work of various qualifications associated with certain difficulties, since it is confused with payable when combining professions (posts). Consider the features of calculating the payment of works of various qualifications, combining professions (posts) and the fulfillment of the responsibilities of a temporarily absent employee.

Payment of labor when performing work of various qualifications is regulated art. 150 TC RF. It should be borne in mind that the implementation of such work is carried out within one profession or position (one labor function) and during the normal working time. In accordance with the Labor Code, the work of an employee who performs the work of various qualifications should be paid on the basis of rates at higher qualifications. Accordingly, surcharges, for example, for special working conditions, climatic conditions are calculated on the basis of the interest rate of surcharges to the salary established at higher qualifications.

Example 1.

According to a staff schedule, the salary of the car of the passenger car is 6 000 rub., Truck - 7 000 rub. Based on the employment contract, the driver works both on passenger and trucks. It has a surcharge of 20% of the salary for special working conditions.

The driver's salary for the month will be 8,400 rubles. (7 000 rub. + (7 000 rubles. X 20%)).

The Labor Code does not put pay for voltage workers in the exercise of work of various qualifications depending on the amount of labor spent by them to perform work of higher qualifications. If the actually spent time on such work is to be recorded, and an employee who has timeless wages has been established, most of the working time performed the work of lower qualifications, regardless of this, the payment of his work should be carried out on the basis of the salary provided for on the work of higher qualifications. When executed by an employee with a piecework for labor of works of various qualifications, his work is paid at the rates of work performed by him. In cases where, taking into account the nature of the production, employees with piecework pays for labor is entrusted to perform the work charged below the discharges assigned to them, the employer is obliged to pay them an interior difference.

If a worker within working time performs several labor functions, it is a combination of professions (posts). Thus, under the combination of occupations (posts), it is necessary to understand the simultaneous execution by an employee of its main work on an employment contract and additional work for another profession (position). A special case of combining professions (posts) is the fulfillment of the duties of a temporary missing employee. In this case, the provisions of professions (posts) art. 150 TC RF You can not apply. Payment of labor when combining professions (posts), expanding areas of service, an increase in the amount of work or the performance of the temporarily absent employee without liberation from work defined by the employment contract, is regulated art. 151 TK RF.. According to this article, an employee who fulfills the same employer along with its main work due to the employment contract, additional work for another profession (position) or the acting responsibility of a temporarily absent employee without exemption from its main work is completed for the combination of professions (posts ) or the fulfillment of the duties of the temporarily absent employee, the size of which is established by agreement of the parties to the employment contract. Thus, the calculation of additional payments depends on the methods of their calculation approved in local acts of the institution, but taking into account the provisions of the Labor Code of the Russian Federation.

However, this article establishes the main criterion, which should be taken into account by the parties in determining the size of the surcharge. Such a criterion is the content and (or) volume of additional work. In local acts of the organization, it is possible to provide a surcharge in a solid monetary amount.

Example 2.

The employment contract with the employee provides for the combination of driver professions (the main profession) and the freight forwarder (additional profession) with a surcharge of 2 000 rub. to wages for the main profession.

In July, the employee under the main profession is accrued the following sums of:

Tariff rate (per month) - 7 000 rubles;

Premium for July - 800 rubles.

Employee salary, taking into account additional payment for the combination of posts, will be 9,800 rubles. (7,000 + 800 + 2,000).

In addition, surcharges can be installed as a percentage of the tariff rate (salary).

Example 3.

At the organization's secretary with salary 10 000 rub. The duties of the temporarily absent disease inspector of the personnel department, the salary of which -12 000 rub. By order of the Head of the Organization for an increase in the work of the Secretary, a surcharge of 40% is established. (According to the terms of the collective agreement, this interest rate is set to the salary of the employee for the main work.)

In addition to the salary, the Secretary is paid surcharge of 10% of the salary, the Inspector of the personnel department - 15%.

The work of the secretary will be 15,000 rubles. (10,000 rubles. + (10,000 rubles. X 10%) + (10 000 rubles. X 40%)).

note: Supplement to the salary of the personnel department is not taken into account when calculating the wages of the secretary.

Combining professions (posts) should be distinguished from part-time work. If, when working on part-time payment, payment is carried out in full in accordance with the employment contract concluded, then additional payments are made for the combination of professions, the size of which is established by an employee and employer's agreement. To date, the legislation does not define the minimum amount of additional payments for the combination of professions or posts, therefore, a surcharge of the organization may also provide for a percentage of the employee's salary.

Example 4.

Change the terms of example 3. For the month, the secretary was paid a monthly premium in the amount of 800 rub. and financial assistance - 1 000 rub. For an increase in the scope of work by order of the manager, it has been established in the amount of 40% of wages.

For an increase in the work of the work, the secretary is charged 4 720 rubles. ((10 000 rub. + (10 000 rubles. X 10%) + 800 rubles.) X 40%).

Salary of the secretary, taking into account additional payment for the combination of posts, will be 17,520 rubles. (10 000 rub. + (10 000 rub. X 10%) + 800 rub. + 4 720 rub. + 1 000 rub.).

However, the action art. 151 TK RF. It does not apply to cases where the combined work is provided in labor costs, due to the employment contract (included in the terms of the responsibilities of the employee) or the employee is entrusted with the procedure established by law due to insufficient workload on the basis of the current labor costs for the main work.

Above the calculation of additional qualifications for the work of various qualifications, combining professions performed during the working day. Sometimes it is necessary to replace the employee who is absent from illness or for other reasons, not only at its working time. Payment of hours spent during the absence of a fallen employee at the specified reasons - hourly. In this case, the surcharge is calculated on the basis of the amount of payment of one hour of the specified work per month, determined by dividing the monthly salary rate of the employee in accordance with the discharge at the setpoint of the clock in the current period multiplied by the number of replacement hours.

If the working time rate for individual categories of workers is different from the established TK RF, then the procedure for determining the amount of payment of one hour differs from the above. IN gL fivejoint Letters of the Ministry of Education and Science and Trade Union of Folk Education and Science No. AF-947/96 (Further - Letter No. AF-947/96) For pedagogical workers of educational institutions, hourly remuneration applies:

For hours, spent in order of replacement of absentia or other reasons for teachers, teachers and other pedagogical workers who lasted no more than two months;

For the clock of pedagogical work, spent by teachers when working with abnormalities and children located on long-term treatment in the hospital, excess of the volume established by it during tarifications;

When paying for the pedagogical work of enterprises, institutions and organizations (including among employees of education authorities, methodological and educational and methodical accounts) attracted for pedagogical work to educational institutions;

When paying for hours of teaching work in the amount of 300 hours per year in another educational institution (in one or several) in excess of the training load performed on charges based on tariffing in accordance with clause 4.1 of Unified Recommendations;

When paying teaching work in excess of the reduced annual volume of the training load, teachers of institutions of primary and secondary vocational education.

According to p. 5.1 Letters No. AF-947/96 The amount of payment of one hour of the specified work per month is determined by dividing the monthly rate of the employee in accordance with the discharge of the setpoint of pedagogical work hours per week for the average monthly number of working hours. The average monthly number of working hours is calculated by multiplying the norm of pedagogical work hours per week for the number of working days per year at a five-day working week and dividing the result obtained by 5 (the number of working days per week), and then at 12 (the number of months per year).

Example 5.

The duration of the working time of the educator of the preschool institution is 36 hours. in Week. In addition to his working day, he worked for a fallen colleague for 10 hours. The tutor is set salary - 2 958,48 rub., Supplements for special working conditions - 15% to the salary, for the length of service - 20% of the salary, the governor's surcharge - 10% of wages. His sick colleague salary - 3 200 rub., Saving allowed for years - 25% to salary, governor's surcharge - 10% of wages.

Let's calculate the wage of the educator.

To calculate the wage of the educator, when they are not found for the time of the disease, another tutor should be used by the rules for calculating wages with hourly payment.

We define the average monthly number of working hours at 5 days.

In 2007, at a five-day working week with two weekends 249 working days, including 6 holiday days (February 22, March 7, April 8, May 9, June 9, December 29), and 116 days off, including 2 additional days Rest on January 8, November 5 due to the coincidence of festive non-working days January 7, November 4 on weekends.

((36 hours. X 249 days / 5 days.) - 6 o'clock.) / 12 months. \u003d 148.9 hour., Where 6 hours. - Pre-holiday clock.

We accruem salary at the rate of the time rate and the number of working hours:

2 958,48 rub. / 148.9 hour. x 10 hour. \u003d 198.69 rub.

At the main place of work of the teacher, his salary will be 4,393.35 rubles:

Salary - 2958.48 rubles;

Supplement for special working conditions - 443,77 rubles. (2 958.48 rubles. X 15%);

Saving allowed for years - 591.70 rubles. (2 958.48 rubles. X 20%);

Gubernatorial surcharge - 399.40 rubles. ((2 958,48 + 443.77 + 591.7) rub. X 10%).

Wages of the teacher for the month - 4,592,04 rubles. (198.69 + 4 393.35).

Types of allowance

Admissions are stimulating. These include absenteeism, continuous operation, service, high quality, tension and labor intensity and various achievements in work. They are established by local acts of the organization in accordance with the laws and other legislative acts published at the appropriate level, and are an approved percentage to a monthly rate (salary) of the employee for the main position or absolute value.

So, in accordance with clause 6.1 of labor payment Senior doctors of ambulance stations, doctors, medium and younger staff of the emergence team of emergency medical premiums are paid in the amount of 30% of the tariff salary for the first three years and 25% for each next two years of continuous operation. At the same time, the total amount of the surcharge should not be more than 80% of the salary.

Example 6.

P. N. Kruglov works in the post of senior doctor of an emergency team of ambulance and has the first qualifying category. He has established the 14th tariff discharge of remuneration with salary 3 434,67 rub. Work experience at the ambulance station is two years. At the same time P. N. Kruglov got a job, having an experience giving the right to 30% allowance.

The employee is allowed to allow an amount of 55% (30 + 25).

We will calculate the remuneration of P. N. Kruglov:

a) Support for continuous work will be 1,889,07 rubles. (3 434.67 rubles. X 55%);

b) total earnings - 5 323.74 rubles. (3 434.67 + 1 889.07).

If the employee provides an increase in rates (salary) on two or more grounds (as a percentage or in rubles), the absolute size of each increase established as a percentage is calculated from the salary without taking into account the increase in other grounds. At the same time, the rates first increase the dimensions of the increases in percent, and then the dimensions of the increases in absolute values.

Hello! In this article we will tell about the allowances for wages.

Today you will learn:

What categories of citizens are allowed to pay salary and what kind of types there are;
Than surcharges differ from surcharges;
What is stimulating surcharges and much more.

Everyone knows that even if a person is working to work officially, it is not a guarantee that all the necessary surcharges will be appointed. Therefore, we'll figure it out today, for which the employer is obliged to pay extra and for what surcharges and surcharges workers have full right.

Composite parts of remuneration

At the beginning of the conversation, I will answer the next question: what makes the salary?

Salary includes 2 parts:

Constant;
Variable.

The permanent includes salary and district coefficient, and in the variable supplements, surcharges, premium.

The word legislator

Salary - A peculiar tool, thanks to him compensate for the labor costs of all employees. The legislation provides for measures that are designed not only to protect the rights of employees, but also to establish such a salary size that will meet real labor costs.

So, the law establishes:

Based on Article 133 of the Labor Code, any employer has no right to establish employees the salary size, which is lower. Its size is determined by federal legislation, as well as regional;
Article 143 of the same Code suggests that the salary is set to considering tariffing, or a tariff grid, or discharge;
If the conditions of labor activity at the enterprise or in the organization are rejected from standard, then employees have the right to compensate for all additional labor costs, which is indicated in Article 146 - 154 of the Labor Code of the Russian Federation;
The employer has the right to establish the size of stimulating payments;
Employer Labor Code obliges accrual and pay salary.

Dumping and surcharges: the difference of concepts

In order to stimulate employees, employers can pay not only by the law by salary, but also funds that are made in the form of allowance or other material promotion. And the state, in turn, obliges managers to pay extra payments, upon the occurrence of certain cases.

And now consider these moments in more detail. What is surcharge?

Surcharge - This is the type of payment that is compensated for the nature of compensation, as it is assigned in the case when the employee worked on the holidays, combined his work with the duties of colleagues, that is, performed an increased work.

Adbava - This is the type of payment that is designed to stimulate the employee, so that he wanted to continue to grow and develop in the profession. As an example, you can bring the surcharge for a large continuous work experience, for long service, for a degree and so on.

As for the general features, it is alone: \u200b\u200bboth payments increase the work of the employee.

And their differences are as follows:

Supplements - the value of the mandatory, the surcharge - no;
Supplement is compensation, and the allowance is a stimulating payment;
The allowance emphasizes the significance of the employee, and the surcharge is designed to compensate for complicated working conditions.

The surcharges are paid on the initiative and desire of the head!

Prices for wages

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

Table 1. Views and characteristics of the premium.

No. p / p	View of the allowance	a brief description of
1	For mentoring	Paying "Olders" enterprises for training young professionals
2	For high professional qualifications	Pay only highly qualified specialists
3	Personal premiums	Are paid in the event that a valuable employee needs to keep at the job site, and it is not possible to increase it in position or increase the salary
4	For the presence of a degree or title	Workers who defended candidate, doctoral dissertations and so on
5	In the presence of admission to state secrets	Employees of individual structures, diplomatic services
6	For owning foreign languages	Often occurs in enterprises producing products that go out into export

Such payments are set at any time as a measure of encouraging any achievements of employees (there are companies that make such payments for participating in corporate sports competitions, those who do not go to sick and so on for a long period of time).

Before canceling such payments, workers need to be warned!

Dump payments, regardless of the will of the employer

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

For working conditions that are harmful, dangerous or severe;
For work in harsh climate conditions (if the worker spends on the whole working day on the street, he has the right to receive this payment);
For work at night (if the schedule is not selected);
If the employee performs work requiring a high level of knowledge and skills;
If the employee combines several posts immediately.

The above list is the main, there may be additional items, but they are determined by the employment contract. But there is a nuance, attention to which you need to pay, while another employment contract is not signed, then it will be very difficult to appeal it: the employer may indicate a list of works that the employee must be performed in the employment contract. In this situation, the employee cannot demand extra charge.

Surface payments

Supplements, as the surcharges play an important role in the personnel remuneration system. Their types will also consider the table.

Table 2. Types and characteristics of surcharge.

No. p / p	Type of surcharge	a brief description of
1	For increased production rate	Pay most often workers who are on piecework wages. Mandatory condition: High quality issued products
2	Supplements of a one-time character	So-called "lifting" for young professionals
3	Behind the traveling or rotational nature of work	Are paid to those who work "Watch" by the method
4	For overtime work	If the production need requires (there is an order of the head and written consent of the employee). If the employee carried out such activities on his own initiative, surrenders will not
5	For work at night	Night time is considered a period from 22 o'clock in the evening to 6 am.
6	For harmful or dangerous work	Paid to miners, employees of the Ministry of Emergency Situations, employees of nuclear power plants and so on
7	For access to work on holidays and weekends	Payment in this case occurs in a double size, the exit is carried out on the basis of the order of the head with the written consent of the employee. Supplement will be calculated depending on the form of wages
8	For the combination of professions	Example: paid for the fulfillment of the duties of the janitor and plumbing in the institution, or in the enterprise
9	For the transportation of dangerous goods	It is usually paid in the industry of railway transport, road haulage, etc.
10	District coefficient	Depends on the country's region, as well as on the natural climatic working conditions

Who can count on allowance and surcharges

It is not all categories of employees may count on establishing allowances and surcharges.

Data payments are not included:

Those who work in a civil law agreement;
Workers under the contract;
To whom a company contract has been concluded.

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

Those citizens who are accepted on the basis of labor contracts, even prisoners for a certain period or being parties, have the right to receive all the indicated cash payments.

Example of calculating the allowances and surcharges

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

In kindergarten, the employee at the same time is a handyman and electrician. It turns out, it combines 2 posts. At the post of handyman he has a salary of 12,000 rubles. For the obligations of the electrician, the leadership pays for him the amount that does not depend on the salary - 10,000 rubles (so written in its employment contract). According to the results of the work, the sum of its premium 4000 rubles.

Payment for the month will look like this: 12000 + 10,000 + 4000 \u003d 26000 rubles. In our example, the allowance and premium are accrued not in percentage, but in a solid amount. But these indicators may be calculated depending on the salary, that is, in percent.

Supplements considered controversial

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

In this regard, the federal financial and budgetary supervision service has any questions on several types of surcharges, namely:

Surcharge for working with computer and office equipment;
Supplement for combining posts.

When certain control measures were conducted, Rosfinnadzor staff considered that before appointing these types of surcharges, it would be necessary to carry out complete certification of jobs, otherwise their payment is illegal.

Note that often enterprises and institutions do not agree with such a position, and when contacting the court, the judges face them.

The documentation in which the procedure for payments is fixed

Collective agreement;
Labor payment position;
Regulations on the bonuses of workers;
(may refer to a collective agreement);
Order of the head (if the payment is one-time, and not constant).

What conditions do payments

Any surcharges and surcharges must first be contained in the estimated sheet of each employee.

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

Before each employee should be a task for the successful decision of which he gets encouragement. But the task must first of all be solved, and not to put in a dead end. Simply put, any employee should have the opportunity to achieve a good result;
If we are talking about award, then the amount must be of interest, that is, being weighty. It is unlikely that the employee will give up the smokers for a premium in 200 rubles;
Employees should know that there is an opportunity to receive some encouragement, surcharge. It is best to notify about this by issuing an application to the employment contract. Each newly coming employee will immediately become familiar with this.

If the head is ready to encourage his employees, pay extra for anything, it means that these recommendations will be fully implemented.

Employer's responsibility for payments

For the amount of payments wearing a stimulating character, the employer is not obliged to report to employees. If due to the severe economic situation, crisis phenomena, as well as for other circumstances, the premium part of wages will be canceled, sufficiently written warning of workers.

The only violation here will be only that the employer ignored the procedure for preventing workers, no more.

In general, if you correctly stimulate employees, you can achieve truly high results and indicators. For this, the employer is worth using promotion measures that stimulate payments. This will not just increase productivity, but also affect the quality of products in the best way.

Sometimes employers consider it necessary to pay additional funds to their employees in excess of salary to encourage them for a good job or compensate. The name of the allowance indicates that it is appointed not all, but only to specific employees for certain indicators.

Clear, on what basis a personal surcharge can be established, which categories of workers it is not laid at all, how to make it properly, and if necessary, cancel.

Essence of personal surcharge

An employee can receive not only "naked" salary, but also additional payments, including the appointed and in addition to wages.

The Labor Code does not have accurate determination of the allowance. Included in the composition of wages, reflected in the employment contract or adding to it, the allowance is common to the entire personnel upon the occurrence of certain conditions, for example, for work in some climatic zones, for the Watch work, etc. Personalic Such surcharges are not considered.

If the employer is not obliged to prescribe, but he does it for individual employees individually, reflecting the conditions of appointment in a special position, a ralogor or another local act, such payment and will personal surcharge. The right to appoint such payments by the employer provides Art. 135 TK RF.

Features of the appointment of personal surcharges

In what cases should the employer need the mechanism of personal allowances? When maybe you need to make a remuneration for the work special for some particular employee or their group? The following options are possible:

the employer wants to highlight the successes of a particular employee;
there is a desire to encourage an employee for the possession of outstanding or unique knowledge and skills;
it is undesirable to change the current system of rates and salaries, but there is a need for additional stimulating employees.

Different types of personal surcharges

The type of allowance can be determined by various factors:

The basis for accrual - the employer has the right to appoint a personal allowance:
- for the experience;
- for the level of qualification;
- for a certain intensity of labor;
- for professional mind;
- for performing special purposes and / or urgency of tasks;
- for "bonus" skills and skills, such as owning a foreign language;
- for a degree in the profile area;
- for work in the conditions of service secrets, etc.
The time of the premium provisions - you can install these payments both on an ongoing basis and temporarily:
- for a month;
- for a quarter;
- for a year;
- indefinitely.
The size of the allowance can be determined in different ways:
- fixed amount is fixed in local documents;
- the amount of the allowance is calculated in a certain way, for example, as a percentage of salary or medium salary;
- determining the size of a labor involvement ratio: the monthly amount allocated for the surcharge will be distributed differently within the employee group.

NOTE! Despite the fact that the amount of personal surcharges will not be limited in any way, should not be installed in the amount exceeding the monthly salary. Large surcharges are difficult to justify in court in the case of any disputes, the likelihood of recognizing them is a part of mandatory payments. Practice shows that the maximum personal surcharge size should not be more than 50% of the salary, and the optimal is 10-20%.

To whom a personal allowance is appointed, and who does not

Additional personal payments can be assigned to any staffing organization employee, as they plunge into its salary, often calculating as a percentage of its size. At the same time, the execution of an employee into the staff does not have much importance, the personal allowance may claim:

employees who concluded an ordinary employment contract;
"Surfers";
working part-time.

It is not customary to appoint personal bonus payments to such categories of workers:

freelance employees;
workers working under the contract;
exposed.

Registration of personal allowance

The employer is not obliged to include the terms of personal surcharge in the employment contract, as it is a stimulating payment. But since it is still part of the wage, it must be documented. To do this, it is necessary to regulate a personal allowance in a collective agreement or in the wage and be sure to refer to this document in the text of the employment agreement (Article 57 of the Labor Code of the Russian Federation).

IMPORTANT! If the employer does not make provisions on allowing to local documents, paying it without registration, he does not threaten legislative responsibility. The only thing that can serve a minus for the employer in such a situation is that unreasonable payments will not be attributed to the costs that reduce the tax base.

Personal allowance and order of personal allowance

How else can I make a personal surcharge, if you do not hold it a separate document? This may be necessary when the nature of payments is not systematic, and one-time or calculated for a certain period. In this case, it is advisable to compile a service note (petition) from the immediate leadership of a higher eligibility to prescription. This may be the CEO, financial director, head of the personnel department, chief accountant, etc. In the text of the note, in addition to mandatory details of business documents, you should specify:

arguments justifying the purpose of allowing a specific employee or their group;
supposed amount of surcharge;
due to what funds are assumed to assign an assignment (for example, from the wage foundation or by increasing profits from sales, etc.);
duration of additional payments.

ATTENTION! Permanent surcharges are not accepted with the help of service notes. After the inscribed date, you can reconcile again about the appointment of the allowance. This kind of document can be asked about the appointment, increasing, decrease, extension or cancellation of personal payments.

A compiled office note, cursed by the leadership, will become the basis for the preparation of the order for the accrual of the allowance. Registration of this order may be in arbitrary form. It is important to competently motivate the appointment of additional payments, since their feasibility from a production or economic point of view is a guarantee of attributing these costs to the cost of production, which is very strictly checked by the tax authorities.

After the publication of the order for the appointment of the allowance, the employee must be familiar with him, which is confirmed by a personal visa (this procedure is common for any orders).

Cancel personal surcharge

Like the installation, cancellation or change of personal surcharge occurs by order of management.

ATTENTION! The employer is not obliged to inform the personnel about the motives of the appointment of personal allowances and their amounts, but if he is going to stop these payments, it is better to prevent in advance about it.

Important nuances of personal gain

All financial issues are important to regulate correctly and take into account all legislative subtleties. When appointing personal gains, the employer must take into account some circumstances:

Properly decorated personal surcharge by accounting is undergoing as "labor costs."
The premium is charged simultaneously with wages.
This payment is included in the calculation of the average earnings, which is necessary for calculating, for example, vacations (Decree of the Government of the Russian Federation No. 922 dated December 24, 2007, as amended October 15, 2014).
In case of violation of the period prescribed in the position when the payment is unreasonably and unexpectedly, the employee ceases earlier, the employee is entitled to demand the detachments of the allowance and payment of penalties for delay.
If a service note will be sent by the head of the structural unit in time, personal payments will be discontinued, because this document is the basis for the publication of the order of funds accrual.
If an employee who receives a personal surcharge translated to another position, the right to allow him is not preserved if it is not provided for by the provisions of the new position.
Changing the management of the organization may entail changes in personal support provisions.
Personal surcharges necessarily reflect in a staffing schedule, indicating the numbers of orders about its accrual.

But in a labor or collective agreement, it may be established that, according to a written statement, the employee of labor payment is partly (less than 20% of the accrued monthly salary) is made in a non-monetary form (Stat .. 131 of the Labor Code of the Russian Federation, paragraph 54 of the Resolution of the Plenum of the Armed Forces of the Russian Federation of March 17, 2004 N 2 "On application by the courts of the Russian Federation of the Labor Code of the Russian Federation").

- In the non-monetary (namely, natural) form at the place of performance of work or in other other place (Stat .. Stat .. 131, 136 TK RF).

Is it necessary in the labor contract to indicate

No possibility of paying an advance payment is not noted. It is necessary to indicate that the salary is paid not at the time more than twice a month. Terms and amount of payment can be fixed or in the contract itself, or in the rules of the internal labor regulation.

Involve marked output. The error will be considered a situation where the employer pays part of the salary product, and this is not fixed in the contract, or is not limited to the largest share of the total payment. In the TK RF, this figure is 20% of the monthly salary. Moreover, the written consent of the employee is required. If the payment of labor is indicated in overseas currency, then the document will not have the forces on the country of our country. Regardless of which currencies, the organization works, the amount of payment in the labor contract is prescribed exclusively in rubles.
Nonlegal penalties are prescribed. In order to further stimulate workers and maintain their own funds, the employers in the contract indicate different fines.

Five of the most insidious mistakes that allow when stipulate salary in labor contracts

Because if you have stimulating payments in your company, I am irregular, let's say at the end of the year or half of the year, then it is safer to indicate the least wage in the treaty. In other words, only salary. And one-time prizes are appointed by order about the bonuses specifically before issuing them.

Some belongings believe that in a labor contract, it is not at all necessary to indicate the salary in numbers. And make a link to another document where this amount is indicated. Most often - for staff schedule.

Supplement to the official salary in the labor contract

As established by Stat .. 135 of the Labor Code of the Russian Federation, the employer is endowed with capabilities and can be with its local regulatory acts, also a collective contract, to establish other increases and incentive payments to employees, determining without the help of others and their size. Such additives are, for example, additional permanent payments for long service (continuous work experience at this enterprise), for professional skills, for classity, for the highest level of qualification, etc. In such cases, the amount of payments is usually established as a percentage of salary .

Dear readers!

Poster to the official salary in the labor contract is indicated as part of the wage system operating in the organization, and refers to non-coronary conditions of this document. Despite the fact that the payment conditions and the size of the allowances are negotiated by local regulatory acts of the enterprise, the unspecifies them in the text of the contract concluded during the verification can be qualified as a violation of the requirements of labor legislation (Stat .. 57 of the Labor Code of the Russian Federation).

Is it possible in the labor contract not to indicate the specific size of the salary, additional payments and allowances

When entering into a contract, the remuneration criterion in terms of payments and dumps and other compensation payments is better to specify their specific size, but it is possible to specify only the condition that they are paid, and refer to the local regulatory act, regulating the size, the procedure for their establishment and payment. But the salary must be indicated in the numerical expression, and that is why.

"Department of Personnel Commercial Organization", 2012, N 10

How to register a premium in the labor contract

If the bonus system at the employer is quite ordinary, i.e. it does not imply contrast of the types of premiums and a complex assessment system due to the employee of the amount, then the conditions relating to this type of payments can be specified specifically in the labor contract. The same approach is permissible to use to individual workers, whose labor assess asks a personal approach. For example, such an employee will be the hired manager of the employer.

Art. 41 TK RF. Content and structure of a collective contract

The employee's salary can be made up of several components. One of these parts are the payments of the stimulating structure, exhibited, first, premiums.

Prize in the labor contract

Appeal definition of the Moscow City Court of 08.11.2012 N 11-26313.

We give examples from judicial practice. In the labor contract of workers, the salary and a fixed premium in the amount of 100% salary were specified. Therefore, the plaintiff simply recovered the premium prepayed to her, which the court led to the hopelessness to pay a part of the salary. In another case, the employer ordered to pay a prize in the amount of 30% of the one-year salary. The reason for the organization that this prize is stimulating the temper is the right, and not the responsibility of the employer, while the employees admitted violations of labor discipline and did not make the appropriately assigned to their duties, the court did not accept. He took into account that some criterion for the payment of the prize neither by employment contracts nor local acts of the employer were established.

Supplements to the salary of employees How to register in the employment contract

In other words, the salary of each employee needs to be taken into account aspects enshrined in the legislation, including working conditions. Usually, the employers include a special section in a contract with an employee dedicated to the wage conditions for this employee (for example, "labor payment").

species paid premiums;
the frequency of their accrual;
the circle of workers to be borneling a certain type;
the list of characteristics giving the right to receive each of these payments;
evaluation systems of the characteristics of the bonuses;
calculation algorithms for certain sums depending on the results of the evaluation of the characteristics of the bonuses;
the procedure for consideration and documentary design of the final assessment of the role of an employee in the labor process;
reasons serving a reason for depriving award;
a procedure that allows an employee to challenge the results of the premium dispersion.

How to register in the work of the partner to surcharge to the main salary

Having considered the complaint of the director, the court found that by virtue of Art. 287 of the Labor Code of the Russian Federation guarantees and compensation provided for by TK are provided to part-time persons in full. Art. 140 of the Labor Code of the Russian Federation also does not predict any exceptions for the dismissal of the partner.

Lessa by the post of teacher is 56 days, and the tourist professional manager - 28. Article 286 of the Labor Code of the Russian Federation, the employee is given the right to rest independently of the duration of vacation part-time.

How to register in the employment contract surcharge at night

From CD experts.
Printed and electrical versions.
Delivery across the Russian Federation

With a summary accounting of labor time, the number of hours per month is different, including the clocks in the night. If you have an hour rate when paying work every month is different (depending on the number of hours by the rate of production calendar in each month), then calculate 35 percent of it for all occasions will be difficult. And if monotonous, then in principle you can. But in any case, this value is the result of those or other calculations dependent on certain characteristics, and not a fixed amount. Therefore, in the contract or in LNA - only interest.

Dear readers!

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