Regulations on the conditions of remuneration of employees. Sample regulation on wages and features of its design. Other useful documents

2017-03-27

Each enterprise (organization or individual entrepreneur with employees) must have internal local acts that establish all the features of personnel remuneration. It can be several documents, each of which describes a certain part of the remuneration system - bonus system, procedure
overtime pay, weekend work and holidays etc.

You can also combine all these documents into one act, called the Regulation on remuneration. The position may differ in each specific organization. Features of the remuneration system may differ depending on the type of organization, the characteristics of its type of activity. At the bottom of this article, we offer to download an example of the Regulation on remuneration, this sample is a typical version that can be changed according to needs.

The regulation on remuneration regulates the procedure for remuneration, establishes the rules for accrual and payment to employees wages, bonuses, allowances and other incentive and compensation payments.

Sample payroll statement

1. General provisions

1.1. This Regulation on remuneration has been developed in accordance with the Labor Code of the Russian Federation, the Charter and other local regulations of the organization.
1.2. This Regulation on remuneration applies to all employees of the organization who are in labor relations with it.

2. System and form of remuneration

2.1. The organization establishes a tariff system of remuneration, the form of remuneration is simple time-based. The amount of wages of Employees depends on the hours actually worked, the accounting of which is organized using documents for recording working hours (timesheets).
2.2. Calculation of the size of the hour tariff rate is made by dividing the amount of wages accrued in the billing period by the number of working days in the corresponding period according to the five-day calendar working week and 8 hours (the length of the working day).

3. The procedure for calculating and paying wages

3.1. The salary for the first part of the month is paid on the 20th day of that month. Salary for the second part of the month is paid on the 5th day of the following month. If the days of the issuance of wages coincide with the weekend or public holidays wages are issued before these days.
3.2. Cash on account of wages are transferred by bank transfer to the personal accounts of employees in the bank. In some cases, by decision of the head of the organization, they can be issued from the cash desk of the organization.
3.3. Upon termination of the employment contract, the final settlement of the wages due to the Employee is made on the last day of work specified in the dismissal order.
3.4. Vacation pay to employees is made no later than three calendar days before it starts.
3.5. Employees are compensated for performing work in conditions that deviate from normal.
3.5.1. For combining professions and performing the duties of a temporarily absent Employee in the amount of 50 percent of the official salary for the main job.

3.5.2. For performance of work outside the normal working hours in the amount of:

  • for the first two hours of overtime work - in the amount of 150 percent of the hourly rate;
  • for subsequent hours of overtime work - in the amount of 200 percent of the hourly rate.

3.5.3. For work performed on weekends and non-working holidays:

  • in the amount of 100 percent of the hourly rate - if work on a weekend or holiday was carried out within the monthly norm of working time;
  • in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was performed in excess of the monthly norm of working time.

3.5.4. For work performed at night. For work in night shift Employees with hourly wages are given additional payments in the amount of 40 percent of the hourly rate. For the purposes of this Regulation, night work means work from 10 p.m. to 6 a.m.
3.6. Calculation and payment of additional payments listed in clauses 2.5.1–2.5.4. of this Regulation, is made monthly in accordance with the timesheets.
3.7. The total amount of additional payments established for the Employee is not limited to the maximum amount.

4. Allowances

4.1. All Employees for continuous work experience in the organization are set a monthly allowance in the amount of:

  • 5 percent of the established official salary after two full years of work in the organization;
  • 10 percent of the established official salary after four full years of service in the organization;
  • 15 percent of the established official salary after six full years of service in the organization.

4.2. After eight full years of work in the organization, the percentage of the allowance is determined by the head of the organization, but at the same time it cannot be lower than 15 and higher than 25 percent.

GENERAL PROVISIONS

  1. This Regulation has been developed in accordance with the Labor Code of the Russian Federation.
  2. Remuneration is understood as a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulatory legal acts, this Regulation and employment contracts.
  3. The Company has established a tariff system of remuneration, which includes a tariff rate (salary). Tariff rate (salary) - a fixed amount of remuneration of an employee for the performance of job duties a certain complexity (qualification) per unit of time.
  4. The size of the monthly tariff rate (salary) is determined by the Company's staffing table.
  5. The monthly tariff rate (salary) does not include additional payments, allowances and grants, other compensation and social payments.
  6. The size of the monthly tariff rate (salary) changes in case of changes in the Company's staffing table.
  7. Managers, specialists who are paid salaries are paid in accordance with the staffing table approved by the head of the enterprise, and the amount of time worked.
  8. Tariff rates (salaries) are set on the basis of a 40-hour working week; for part-time workers - based on a 16-hour working week and a 3.2-hour working day.

The remuneration of employees of the Organization includes:

  • wages, consisting of a salary (official salary), as well as additional payments and allowances for special working conditions (hard work, work with harmful and (or) dangerous and other special conditions labor), as well as for working conditions that deviate from normal (when performing work of various qualifications, combining professions, working outside the normal working hours, at night, weekends and non-working holidays, etc.);
  • incentive and incentive payments for the proper performance of labor duties, made in accordance with this Regulation and the Regulation on bonuses. Payment of wages in the Company is made in cash in rubles.
  • Deductions from the employee's wages are made only in cases provided for by the Labor Code Russian Federation and other federal laws.
  • The total amount of all deductions for each payment of wages cannot exceed 20%, and in cases provided for by federal laws, 50% of the wages due to the employee (Article 138 of the Labor Code of the Russian Federation).
  • In some cases (collection of alimony for minor children, compensation for harm caused by the employer to the health of an employee, compensation for harm to persons who suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime), established by law Russian Federation, the amount of deductions from wages cannot exceed 70%. Deductions from payments that are not foreclosed in accordance with federal law are not allowed (Article 138 of the Labor Code of the Russian Federation).
  • Upon termination of the employment contract, payment of all amounts due to the employee from the employer is made on the day the employee is dismissed. If the employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the dismissed employee submits a request for payment. In the event of a dispute about the amounts due to the employee upon dismissal, the employer undertakes to pay the amount not disputed by him within the period specified above (Article 140 of the Labor Code of the Russian Federation).
  • Wages not received by the day of the death of the employee are issued to members of his family or to a person who was dependent on the deceased on the day of his death. The payment of wages is made no later than a week from the date of submission of the relevant documents to the employer.
  • Downtime due to the fault of the employer, if the employee is in writing warned the employer about the start of downtime, is paid in the amount of at least two-thirds of the average wage of the employee.
  • Downtime due to reasons beyond the control of the employer and employee, if the employee warned the employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the tariff rate (salary).

Downtime due to the fault of the employee is not paid.

PAYMENT SYSTEM

The system of remuneration in this Regulation refers to the method of calculating the amount of remuneration payable to Employees for the performance of their labor duties.

Direct piecework pay

For employees production units(workshops for the development of products, for loading metal) a direct piecework wage system has been established, since the results of their work can be quantitatively measured and they are expressed in kind.

For the production of each unit of production, specific prices are set. Their size is determined by the order CEO for half a year. The salary is calculated in the following order: the amount of products of one type or another produced by the employee is multiplied by the prices (set for one unit of output). Then the total amounts for each type of product are summed up. The result obtained is salary, if this amount is not subject to the reduction coefficient for marriage, provided for in clause 2.2.2. of this Regulation.

If the product manufactured by an employee has a defect in the amount exceeding 2% of the total volume of products produced by this employee, a reduction factor of 0.8 is applied to the amount of salary accrued based on the quantity of products produced. For every additional 2% of scrap, the reduction factor is reduced by 0.2.

Chord system of remuneration

For brigades and groups working on specific projects and tasks, a piecework remuneration system is established. Employees are paid based on the collective result of the entire brigade (group). 40% of the income received by the brigade goes to the salaries of its employees.

The amount received is distributed among the employees by the foreman (team leader). He can distribute the amount to everyone equally, or differentially, depending on the contribution of a particular employee to the common cause and his compliance with labor discipline.

Absenteeism for no reason gives the foreman (team leader) the right to reduce the salary of the offending employee by 15%, for appearing at work in a state of intoxication - by 10%. The salary of the foreman or team leader himself exceeds average salary his subordinates by 25%. The difference in salaries of employees who are members of the same team (group) cannot be more than 20%.

Time-bonus system of remuneration

For other employees of the company, a time-bonus system of remuneration is established.

  • fixed part - salary;
  • the variable part is the bonus accrued based on the timing and quality of the work, the achievement of certain results.

All employees of the company may also be paid an additional one-time bonus for significant achievements in their work.

  • SALARY (OFFICIAL SALARY)

The procedure for setting the salary of an employee

The salary (official salary) in this Regulation is understood as a fixed amount of remuneration of the Employee for the fulfillment of labor norms or labor duties of a certain complexity per month.

The amount of the salary (official salary) of the Employee is established in the employment contract.

The amount of salary (official salary) (excluding additional payments, allowances, bonuses and other incentive payments) of an employee who has fully worked out the norm of working hours cannot be lower than the minimum wage established by federal law. Changing the salary of an employee

An employee's salary increases when he is transferred to another position, which implies greater responsibility, workload and, accordingly, higher pay (included in the grade, for which higher wages are provided).

The salary can be increased even if the employee consistently shows good results for one and a half to two years, does not violate labor discipline, fulfills and exceeds the plan, demonstrates loyalty to the company and interest in improving labor efficiency.

The decision to raise the employee is made by the head of the employee, draws up a presentation on him and transfers to the personnel service. She considers the submission and, in agreement with the company's management, based on financial opportunities organization, makes a decision. An employee's salary can be reduced if, for health reasons or at his own request, he is transferred to a position with less responsibility and load, as well as with less pay.

The organization has the right to reduce the salary of an employee if the certification showed that he demonstrates low labor results, does not fulfill the plan, does not cope with official duties, does not have necessary knowledge in full and the right competencies is inappropriate for the position.

The decision to reduce the salary can be made in this case only based on the results of personnel certification and only by a special labor commission, which includes representatives of the personnel service, the head of the company or deputy, the immediate supervisor of the employee, specialists from the legal and financial services. That the labor commission has adopted the decision to reduce the official salary based on the results of certification, the employee is informed at least two months in advance.

SUPPLEMENTS

Types and amount of surcharges

Employees of the Organization are entitled to the following additional payments:

  • for overtime work;
  • for work on weekends and holidays;
  • for night shift work
  • for the performance of the duties of a temporarily absent Employee;
  • for combining professions (positions).

Overtime pay

In this Regulation, overtime is understood as work performed by the Employee on the initiative of the Employer outside the established working hours, daily work (shift), with the summarized accounting of working time - in excess of the normal number of working hours for the accounting period.

For overtime work Employees are paid additional payments: for the first two hours of overtime work - in the amount of 150 percent of the hourly rate;

for subsequent hours of overtime work - in the amount of 200 percent of the hourly rate.

These additional payments are not made to Employees who have an irregular working day.

Extra pay for work on weekends and holidays

For work on weekends and holidays Employees with time wages are subject to additional payments:

  • in the amount of 100 percent of the hourly rate - if work on a weekend or holiday was carried out within the monthly norm of working time;
  • in the amount of 200 percent of the hourly rate - if work on a weekend or holiday was performed in excess of the monthly norm of working time.

Extra pay for night work

For the purposes of this Regulation, night work means work from 10 p.m. to 6 a.m.

For work in the night shift Employees with time wages are provided with additional payments in the amount of 40 percent of the hourly rate. Additional payments for performing the duties of a temporarily absent Employee

For the performance of the duties of a temporarily absent Employee, an additional payment in the amount of 50 percent of the salary (official salary) for the main job is established.

The specified additional payment is paid during the entire period of fulfillment of the duties of the temporarily absent Employee.

Additional payments for combining professions (positions)

For combining professions (positions), an additional payment is established in the amount of 50 percent of the salary (official salary) for the main job.

The specified additional payment is paid during the entire period of combining professions (positions).

The procedure for calculating and paying surcharges

  • The accrual and payment of additional payments listed in clauses 4.2-4.6 of these Regulations are made monthly in accordance with the timesheets.
  • The calculation of the hourly rate is made by dividing the amount of wages accrued in the billing period by the number of working days in this period according to the five-day working week calendar and by 8 hours (the length of the working day).
  • The total amount of additional payments established for the Employee is not limited to the maximum amount.
  • At the request of the employee, he may be given another day of rest, and then the work is paid in a single amount.

  • SUPPLEMENTS

Types of allowances

The employees of the Organization are provided with the following types of salary increments:

  • for long service in the Organization;
  • for the intensity, intensity of labor;
  • for use at work foreign language;
  • for classiness.
  • Long service allowance

For a long period of service, the Employee is given a bonus to the salary (official salary) in the amount of 10 percent of the salary (official salary).

In these Regulations, long-term work experience is considered to be work in the Organization for more than 10 years.

Bonus for intensity, labor intensity

For the intensity, intensity of work, the Employee is given a bonus in the amount of up to 20 percent of the salary (official salary).

Specific amounts of allowances are established by order (instruction) of the head of the Organization.

Allowance for the use of a foreign language in work

For the use of a foreign language in the work of the Employee, an allowance is established in the amount of 15 percent of the salary (official salary).

The specified allowance is established for Employees whose job duties include contacts with foreign partners or work with foreign literature.

Drivers allowance

Drivers of the Organization are given a premium for classiness in the amount of up to 10 percent of their official salary.

The specific amount of the allowance is established by order (instruction) of the head of the Organization.

BONUS

Types of bonuses

Employees of the Organization who positions, current and one-time (one-time) bonuses are established.

  1. Current premium
    1. Current bonuses are paid based on the results of work for a month or another reporting period in accordance with the Regulations on bonuses.
    2. The size of the current bonus is set by the manager by simply calculating the quantitative performance indicators. Qualitative indicators are evaluated exclusively by the immediate supervisor of the employee
  2. One-time (one-time) premium
    1. The amount of one-time (one-time) bonuses is not limited by the maximum amount and depends on the financial performance of the company.
    2. A one-time (one-time) bonus is paid exclusively by decision of the organization's management and is the right of the company (Articles 22, 191 of the Labor Code of the Russian Federation).
    3. The amount of a one-time (one-time) bonus can be changed upward or downward by the decision of the Administration in accordance with the labor contribution coefficients (see Appendix No. 1).
    4. One-time (one-time) bonuses are paid:
  3. in connection with professional holidays, based on the results of work for the year - at the expense of the profit of the Organization;
  4. in other cases provided for by the Regulations on bonuses - from the payroll fund.
    1. The amount of one-time (one-time) bonuses is established by order (instruction) of the head of the Organization.
  5. List of disciplinary sanctions due to which bonuses are not awarded

Bonuses are not accrued to Employees who have disciplinary sanctions for:

  1. absenteeism (absence from the workplace without a good reason for more than 4 hours in a row during the working day);
  2. appearance at work in a state of alcoholic, toxic or other drug intoxication;
  3. being late to the beginning of the working day without warning the immediate supervisor;
  4. failure to comply with the instructions of the head;
  5. failure or improper execution duties assigned to the employee. The Employer has the right to prematurely withdraw from the Employee disciplinary action on their own initiative, at the request of the Employee or at the request of his immediate supervisor.

The specified order is made out by the order of the head of the Organization.

Rewarding the leaders of the organization

CEO Awards, executive director, CEO Advisor, Business Development Consultant.

  1. The amount of the premium is determined based on the results of the financial and economic activities of the company and depends on three indicators of the company - quantitative, qualitative and financial.
  2. The amount of the bonus and the frequency of its payment is approved by the order of the General Director.
  3. The bonus is paid only to those managers who are working in the company at the time of their payment.

MATERIAL AID

  1. In this Regulation, material assistance means assistance (in cash or material form) provided to the Employees of the Organization in connection with the onset of emergency circumstances.
  2. The following circumstances are considered extraordinary:
  • death of husband, wife, son, daughter, father, mother, brother, sister;
  • causing significant damage to the Employee's home due to fire, flood and other emergencies;
  • injury or other harm to the health of the Employee.

The employer may recognize other circumstances as extraordinary.

  1. Material aid is paid from the net profit of the Organization on the basis of an order (instruction) of the head of the Organization on the personal application of the Employee.
  2. The provision of material assistance is carried out upon submission by the Employee of documents confirming the onset of emergency circumstances.

CALCULATION AND PAYMENT OF SALARY

  1. Wages are accrued to Employees in the amount and in the manner prescribed by this Regulation.
  2. The basis for payroll are: staffing, employment contract, time sheet and orders approved by the head of the Organization.
  3. Timesheets are filled out and signed by the heads of structural units. The HR manager approves the timesheet.
  4. Employees who have worked part-time, wages are accrued for the time actually worked.
  5. The determination of wages for the main and combined positions (types of work), as well as for the position held in combination, is carried out separately for each of the positions (type of work).
  6. Wages are paid to Employees at the cash desk of the Organization or transferred to the bank account specified by the Employee on the terms stipulated by the employment contract.
  7. Before the payment of wages, each Employee is issued a payslip indicating the components of wages due to him for the relevant period, indicating the amount and reasons for the deductions made, as well as the total amount of money to be paid.
  8. Payment of wages for the current month is made twice a month: on the 20th day of the billing month (for the first half of the month - an advance in the amount of 50% of the salary) and on the 5th day of the month following the billing month (final payment for the month).
  9. If the day of payment coincides with a weekend or non-working holiday, payment of wages is made on the eve of this day.
  10. If the Employee fails to official duties through the fault of the Employer, payment is made for the time actually worked or the work performed, but not lower than the average salary of the Employee.

In case of failure to perform official duties for reasons beyond the control of the parties to the employment contract, the Employee retains at least two-thirds of the salary (official salary).

In case of failure to perform official duties due to the fault of the Employee, payment of salary (official salary) is made in accordance with the amount of work performed.

Downtime due to the fault of the Employer, if the Employee warned the Employer in writing about the beginning of the downtime, is paid in the amount of at least two thirds of the average salary of the Employee.

Downtime for reasons beyond the control of the parties to the employment contract, if the Employee warned the Employer in writing about the start of downtime, is paid in the amount of at least two-thirds of the salary (official salary).

Downtime due to the fault of the Employee is not paid.

  1. Deductions from the Employee's salary are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws, as well as at the request of the Employee.
  2. Amounts of wages, compensations, other payments not received within the established period are subject to deposit.
  3. Certificates of the amount of wages, accruals and deductions from it are issued only personally to the Employee.
  4. Payment for leave to Employees is made no later than three days before its start.
  5. Upon termination of the employment contract, the final settlement of wages due to the Employee is made on the last day of work. If the Employee did not work on the day of dismissal, then the corresponding amounts are paid no later than the next day after the Employee submits a request for payment.

In the event of a dispute over the amounts due to the Employee upon dismissal, the Employee shall be paid an amount not disputed by the Employer within the period specified above.

In the event of the death of the Employee, wages not received by him are issued to members of his family or a person who was dependent on the deceased, no later than one week from the date of submission of documents certifying the death of the Employee to the Organization.

WAGE INDEXATION

  1. The salary of the Employee is indexed in connection with the growth of consumer prices for goods and services.
  2. The salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.
  3. At the end of the year, the labor commission decides on the indexation of salaries. She takes into account financial indicators companies, the inflation index, as well as the growth of consumer prices in the country, determined on the basis of Rosstat data.
  4. The commission determines how much wages rise and sets the indexation rate as a percentage. It cannot be less than the official inflation index, but it can exceed it.

EMPLOYER'S RESPONSIBILITY

  1. For the delay in payment of wages, the Employer is liable in accordance with the legislation of the Russian Federation.
  2. In the event of a delay in the payment of wages for a period of more than 15 days, the Employee has the right, by notifying the Employer in writing, to suspend work for the entire period until the payment of the delayed amount. The specified suspension of work is considered forced absenteeism, while the Employee retains the position and salary ( official salary).
    3. +1 -1

In the last issue of our journal, the features of the formation of the wage system in sports institutions were considered, taking into account the recommendations of the Ministry of Sports. In addition to these recommendations, the Ministry also issued Order No. 382 dated May 30, 2014, which approved an approximate regulation on wages. Today we will tell you what to pay attention to federal budgetary and autonomous institutions subordinate to this ministry when drawing up a local regulatory act - a regulation on wages.

The legislative framework

As you know, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory and incentive nature, bonus systems are established by collective agreements, agreements, local regulations.

First of all, let's say that in order to correctly draw up a regulation on remuneration in an institution, it will be necessary to study a sufficient number of regulations. For example, according to Part 3 Art. 135 of the Labor Code of the Russian Federation should be considered Uniform recommendations on the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2014, approved by the decision of the Russian tripartite commission for the regulation of social and labor relations dated December 25, 2013 (Minutes No. 11).

In addition, remuneration systems for employees of institutions are established and changed taking into account:

  1. Regulations on the establishment of wage systems for employees of federal budgetary and state institutions, approved by Decree of the Government of the Russian Federation of August 05, 2008 No. 583 (hereinafter - the Regulation);
  2. Decrees of the President of the Russian Federation No. 597 of May 7, 2012, No. 761 of June 1, 2012, and No. 1688 of December 28, 2012;
  3. Programs for the gradual improvement of the wage system in state (municipal) institutions for 2012 - 2018, approved by Decree of the Government of the Russian Federation of November 26, 2012 No. 2190‑r;
  4. unified tariff qualification handbook works and professions of workers and the Unified Qualification Directory of positions of managers, specialists and employees or professional standards;
  5. professional qualification groups of positions of workers of physical culture and sports, approved by the Order of the Ministry of Health and Social Development of the Russian Federation of February 27, 2012 No. 165n.
If the institution has trainers-teachers, then when determining the systems of remuneration for them, it is necessary to take into account the professional qualification groups of positions of educators, approved Order of the Ministry of Health and Social Development of the Russian Federation of 05.05.2008 No. 216n;
  • a list of types of payments of a compensatory nature in federal budgetary, autonomous, state-owned institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 No. 822;
  • a list of types of incentive payments in federal budgetary, autonomous, state-owned institutions, approved by Order of the Ministry of Health and Social Development of the Russian Federation of December 29, 2007 No. 818;
  • Approximate regulation on remuneration approved by the Order of the Ministry of Sports of the Russian Federation dated May 30, 2014 No. 382 (hereinafter referred to as the Approximate Regulation);
  • methodological recommendations on the formation of a remuneration system for trainers-teachers and specialists who train a sports reserve in the field of sports for the disabled, in educational state (municipal) institutions.
When developing remuneration systems, attention should be paid to the fact that the wages of employees (excluding bonuses and other incentive payments) cannot be less than the wages (excluding bonuses and other incentive payments) paid on the basis of a single tariff scale on remuneration of employees of federal institutions, provided that the scope of official duties of employees and the performance of work of the same qualifications ( clause 3 of the Regulations).

In addition, it should be borne in mind that the monthly salary of an employee of a federal institution who has fully worked out the norm of working hours for this period and fulfilled the labor norm (labor duties) cannot be lower than the minimum wage established by Art. 1 Federallawdated 02.12.2013 No. 336-FZ “On Amendments to Article 1 federal law"About the minimum wage", i.e. 5,554 rubles.

Well, now let's move on to drawing up a local act - the provisions on wages.

Drafting a salary statement

A model regulation on remuneration will greatly facilitate the development of a local regulatory act of a particular institution in the field of physical culture and sports. Let's look at what sections should be included in such a local act and what to look for in each of these sections.

I. General provisions. This section usually includes the current regulatory legal acts regulating the features of remuneration, including departmental regulatory legal acts. Right here in in general terms describes the applied system (or systems) of remuneration and its main elements. You can also briefly characterize the features of wages for certain categories of workers.

In addition, here you can specify from what funds the wage fund is formed. Yes, due to Clause 8 of the Provisional Regulations The payroll fund for employees of federal institutions is formed for a calendar year based on the amount of subsidies received in accordance with the established procedure for federal institutions from the federal budget, and funds from income-generating activities. Remember that the maximum share of remuneration of employees of administrative, managerial and auxiliary personnel in the wage fund of federal state budgetary and autonomous institutions administered by the Ministry of Sports is no more than 40% ( Order of the Ministry of Sports of the Russian Federation of April 16, 2014 No. 237).

II. The order and conditions of remuneration. This section is likely to be the largest, because this is where you need to specify the dimensions:

  • salaries (official salaries);
  • wage rates;
  • surcharges, allowances, bonuses and other measures financial incentives without being limited by their maximum size.
Note that here it is also necessary to provide for the possibility of establishing:
  • bonuses to salaries (official salaries), wage rates of employees of federal institutions with a scientific degree (candidate, doctor of science) for their positions, as well as a personal allowance for a specific employee;
  • personal allowances to employees, taking into account the level of their professional training, the complexity, importance of the work performed, the degree of independence and responsibility in the performance of tasks (according to Clause 13 of the Provisional Regulations such allowances are established for a certain period of time during the relevant calendar year).
Allowances do not form a new salary and are not taken into account when calculating compensation and incentive payments.

Let's take a closer look at what you need to consider when determining employee benefits.

Salaries should be set so that they are differentiated depending on the requirements for vocational training and the level of qualification, the complexity of the work performed, or on the basis of professional qualification groups ( qualification levels professional qualification groups). For positions not included in professional qualification groups, salaries (official salaries) are set depending on the complexity of the work.

To the minimum wages (official salaries), wage rates for the relevant professional skill groups, taking into account the provision of financial resources, it is recommended to apply the following multiplying factors:

  • qualification factor;
  • the coefficient of the specifics of work (it is recommended to set it at 0.15 to the salary of the coaching staff, which is directly related to the organization of the work of specialized departments, as well as departments for Olympic sports);
  • personal multiplier.
Such coefficients are recommended to be set for a certain period of time during the corresponding calendar year or more. long term, for example, the Olympic cycle is four years.

In particular, in the Letter of the Ministry of Sports of the Russian Federation dated May 12, 2014 No. ВМ-04-10/2554 "On the direction of the Methodological recommendations for the organization of sports training in the Russian Federation" (hereinafter - Letter No. ВМ-04-10/2554), the following sizes of the qualification coefficient are recommended trainers (trainers-teachers) and other specialists:

  • higher qualification category- up to 0.8;
  • the first qualification category - up to 0.5;
  • the second qualification category (if any) - up to 0.3.
And the qualification coefficient for the positions of "athlete", "athlete-instructor" and "athlete-leader" is recommended to be set depending on the presence of a sports category (sports title). For example, a candidate for a master of sports - up to 1, a master of sports of Russia - up to 1.5, a winner and prize-winner of international sports competitions - up to 3.

Let us dwell separately on compensation payments for work:

  • in difficult, harmful or dangerous working conditions and other special conditions;
  • in areas with special climatic conditions;
  • in conditions deviating from normal (when performing work of various qualifications, combining professions (positions), overtime work, work at night and when performing work in other conditions that deviate from normal);
  • with information constituting state secrets, their classification and declassification, as well as for work with ciphers.
The specific amounts of compensation payments cannot be lower than those provided for by labor legislation.

The remuneration of employees of federal institutions engaged in heavy work, work with harmful, dangerous and other special working conditions, in an increased amount is made based on the results special evaluation working conditions. If, according to the results of a special assessment of working conditions workplace recognized as safe, then the specified payment is not carried out.

In the same section, it is worth resolving the issue of surcharge:

  • when combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee of a federal institution without exemption from work specified in an employment contract;
  • for work at night, weekends and non-working holidays;
  • for overtime work.
In regions with special climatic conditions, regional coefficients, coefficients for work in desert, waterless areas, high mountain regions, as well as percentage bonuses for work experience in the regions of the Far North and equivalent areas, in southern regions are applied to the wages of employees of a federal institution Far East, Krasnoyarsk Territory, Irkutsk region, Trans-Baikal Territory, Republic of Buryatia, in the Republic of Khakassia.

In addition, payments related to the payment of the cost of food, sports equipment, equipment, sports and parade uniforms received by athletes and employees of physical culture and sports organizations for the training process and participation in sports competitions can be provided as compensation.

The correct setting of incentive payments is also important. In particular, federal institutions provide for the following types of incentive payments:

  • payments for intensity and high performance;
  • payments for the quality of work performed;
  • seniority payments continuous work, length of service;
  • payments for work experience and achievements of employees in the field of physical culture and sports, education in the field of physical culture and sports, marked by state and departmental titles and awards;
  • performance bonuses.
It should be noted that the size and conditions for making incentive payments are established taking into account the developed indicators and criteria for assessing the effectiveness of the work of employees of institutions.

From January 1, 2014, the amount of funds for incentive payments should be at least 30% of the funds for wages generated from federal budget allocations.

The development of indicators and criteria for assessing labor efficiency is carried out taking into account the following principles:

  • objectivity - the amount of an employee's remuneration should be determined on the basis of an objective assessment of the results of his work;
  • predictability - the employee must know what remuneration he will receive depending on the results of his work;
  • adequacy - remuneration should be adequate to the labor contribution of each employee to the result of collective work;
  • timeliness - remuneration should follow the achievement of results;
  • transparency - the rules for determining remuneration should be clear to every employee.
For example, as indicators of labor efficiency, you can set the achievement of the highest result shown by an athlete in a competition, subject to the participation in the competition of at least five participants (pairs, groups, crews), teams for each type of program or the preparation of an athlete for competitions at the regional level or championships (Europe, the world, etc.) with the athlete taking a prize.

Sample Recommended Criteria for Evaluating Outcomes professional activity trainers and instructors-methodologists of organizations providing sports training, when employees pass the certification procedure, are given in Appendix 4 to Letter No.VM-04-10/2554.

The specific amount of the bonus can be set both as a percentage of the salary, and in absolute terms. For example, the recommended amounts of incentive payments to employees for effective participation in the training of an athlete (team) are defined in clause 6.5.3Letters№ VM-04-10/2554.

Also, incentive payments can be established for young professionals (employees under the age of 35 who have received a secondary vocational or higher education in case of primary employment in the specialty in organizations providing sports training), as well as coaches, trainer-teachers, other specialists who mentor young specialists:

  • up to 50% of the official salary - a young specialist;
  • from 10 to 15% of the official salary - a specialist-mentor.
The coaching staff can also be set incentive payments for the quality of work performed in accordance with the recommended criteria for evaluating the work of the coaching staff for the quality of work performed:
  • the stability of the composition of those involved, the regularity of their attendance at training sessions (at least 70% of those involved in the group) - 10%;
  • the results of participation of those involved in sports competitions (improvement of sports results in at least 80% of those involved in the group in comparison with the previous period) - 20%;
  • the inclusion of athletes in the sports teams of the Russian Federation (for each athlete) - 50%.
III. Terms of remuneration of the head of the institution, deputy heads and chief accountant. It is worth saying that the wages of these categories of workers, like those of everyone else, consist of a salary, compensation and incentive payments.

When setting the salary for the head, his deputies and the chief accountant, it is worth considering paragraph 20 of the Provisional Regulations And 20, 26 Common Recommendations, according to which official salaries are set for heads of institutions depending on the complexity of work, including taking into account the scale of management and the characteristics of the activities and significance of institutions.

In addition, it should be remembered that the official salary of the head of the organization is recommended to be set in multiples of the average salary of employees classified as the main staff of the institution (organization) headed by him, up to five sizes of the indicated average salary.

And for deputy heads and the chief accountant, salaries should be set at 10 - 30% less than the salary of the head of the institution.

Incentive payments to the heads of institutions of physical culture and sports are made by decision of the founder, taking into account the achievement of indicators of the state assignment for the provision of public services(performance of work), as well as other indicators of the activities of federal institutions and their heads. Similar payments to deputy heads of institutions are recommended to be made taking into account targets efficiency of work, established by the head of the institution.

Recall that the assessment of the achievement of target indicators and bonuses to managers is assigned to specially created commissions. Such a commission operates in accordance with the developed in each federal executive body state power position about it. In particular, to assess the federal institutions under the jurisdiction of the Ministry of Sports, Order of the Ministry of Sports and Tourism of the Russian Federation dated November 18, 2009 No. 1073 approved the regulation on such a commission.

IV. Other wage issues. This is the final section of the regulation, and it must reflect the pay issues that the institution considers necessary to resolve. For example, here you can prescribe the conditions and procedure for providing financial assistance to employees of institutions of physical culture and sports or delegate the powers to the heads of branches to determine the amount of wages for employees of branches, compensation and incentive payments within the funds allocated by the branch for wages.

Implementing payroll regulations

As required Part 4 Art. 135 of the Labor Code of the Russian Federation local regulations establishing wage systems are adopted by the employer, taking into account the opinion of the representative body of employees. The procedure for taking into account such an opinion is determined Art. 372 of the Labor Code of the Russian Federation.

After the regulation on remuneration is developed and agreed with all interested parties (for example, with the legal service), that is, the draft local regulatory act is ready, it, along with the rationale, is sent to the elected body of the primary trade union organization or another representative body of employees representing the interests of all or the majority of employees.

The elected body of the primary trade union organization, no later than five working days from the date of receipt of the draft of the said local regulatory act, must send the employer a reasoned opinion on the draft in writing. If such an opinion does not contain agreement with the draft regulation on remuneration or contains proposals for its improvement, the employer may agree with it or is obliged, within three days after receiving the opinion, to conduct additional consultations with the elected body of the primary trade union organization of workers in order to reach a mutually acceptable solution.

In the event that it was not possible to reach an agreement, the disagreements are documented in a protocol. And it is with such a protocol that the employer still has the right to adopt a local regulatory act. It should be noted that in this case, the elected body of the primary trade union organization may appeal the regulation on wages to the relevant state labor inspectorate or court. For example, the Perm Regional Court, in Appeal Ruling No. 33-8536 dated September 18, 2013, declared illegal the provisions of a local regulatory act establishing incentive payments to employees of the State Budgetary Institution, depending on structural unit, since in relation to such payments, discrimination is their establishment not depending on the quality and quantity of work performed, conscientious attitude to work, complexity and qualifications of work, but depending on the place of work, the location of the structural unit in which the employee performs his labor function , that is, depending on circumstances not related to the business qualities of employees.

Norms of local regulations that worsen the position of employees in comparison with those established by labor legislation or adopted without complying with the stipulated Art. 372Labor Code of the Russian Federation procedure for taking into account the opinion of the representative body of employees, are not subject to application ( Art. 8 Labor Code of the Russian Federation).

Upon receipt of a complaint (application), the State Labor Inspectorate (if it was there that the trade union applied) is obliged to conduct an inspection within one month from the date of its receipt and, if a violation is found, issue an order to the employer to cancel the specified local normative act, which is mandatory for execution.

If the trade union agreed with the draft regulation on remuneration, it is approved by order (instruction) of the head of the institution and brought to the attention of all employees ( Art. 68 Labor Code of the Russian Federation).

If the provision is developed in connection with changes in the legislation to replace the one already in force in the institution and it partially or completely changes the remuneration systems, then employees must be notified of such changes at least two months before the entry into force of the new regulation. This is the requirement Art. 74 Labor Code of the Russian Federation.

Finally

Today we talked about what needs to be considered when developing and enacting a regulation on wages. We recommend that you take this local act with all responsibility, since the remuneration of employees of institutions is regulated in sufficient detail by legislative acts and acts of the Ministry of Sports, and their violation may entail bringing both the institution and its head to administrative responsibility for Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

A model regulation on remuneration is an official document of an organization that describes all the rules for calculating salaries and additional payments, for example, bonuses and material assistance.

Where are the rules

General requirements and the procedure for remuneration for the work of employees of budgetary organizations are determined by Articles 135 and 144 of the Labor Code of the Russian Federation.

If the enterprise is financed by a constituent entity of the Russian Federation, then the payment for the activities of employees is additionally regulated by laws and other legal acts adopted by the authorities of such a constituent entity. We should not forget about the supremacy of federal legislation over local decisions.

Regardless of the nature of the activity state organization, specific conditions of remuneration are provided collective agreement or local regulation. The most universal document is the regulation on wages and bonuses for employees 2020.

Why is it necessary

The document is being developed for transparency and understanding by the parties of the procedure for payments and the rules according to which stimulating financial mechanisms operate. Taking into account the peculiarities of the organizational and legal form of the institution, the procedure for financing and controlling costs, the regulation on remuneration contains a detailed description of the actions of the employer and employee in terms of payments.

A properly executed and drafted regulation on remuneration will enable the employer to recognize the costs of remuneration of employees when taking into account taxes without much difficulty. The fact is that the taxpayer has the right to reduce the amount of income received by the amount of expenses that he made. Accordingly, the calculation of profit will decrease and, as a result, the amount of tax payable will be less (Article 252 of the Tax Code of the Russian Federation).

Tax Code of the Russian Federation in Art. 255 refers to the list of expenses that are established for wages, such payments:

  • any amounts in cash or in any other form of accruals;
  • incentive bonuses for work;
  • compensation related to modes and working conditions;
  • bonus accruals for work;
  • incentives for work;
  • declared costs for the maintenance of employees.

These accruals must be explicitly provided for in collective and (or) labor agreements in accordance with current legislation RF.

Who is developing

The head of the organization is developing an example of a provision on remuneration. The participation of the manager in the development process will make it possible to quite simply determine the most significant positions for monitoring, evaluating the work of employees, and their motivation. In addition, the manager determines the most important areas of activity that are subject to control.

The manager determines the responsible person who will generate the document. In the process of development, the provision should receive an expert assessment of a number of employees of the enterprise, for example, those who are related to the calculation and payment of salaries, compliance with the norms established by the current legislation. Usually the legal, personnel and accounting departments of the organization are involved in the process.

With the cooperation of several departments involved in the issue, a provision is created that helps to prevent disputes related to the calculation and payment of salaries.

What sections does

  1. General rules. This section of the document includes information about the persons for whom it is intended. A description of the method of formation of the wage fund is given and the legal framework is indicated.
  2. Pay system. It provides for specifying the characteristics of the system according to which remuneration is calculated. This is about non-profit organizations, therefore, the information about the norms of labor duties in this section is based on the requirement of the law. The description of the system includes the official salary or tariff rate, the rules for increasing wages, additional payments and allowances and other payments, if any.
  3. Material aid. The legislation allows fixing the possibility and conditions in a separate one, but it is recommended that this information be included in the regulation on the remuneration system. In this case, the process and fulfillment of the requirements will be optimized. It is necessary to provide for cases when an employee has the right to assistance from a budgetary enterprise, to determine the timing, procedure for registration and direct payment.
  4. Order, place and terms of payment of wages. In fact, it is an extended description of the second section, taking into account the work duties of the employee. Section contains detailed information on the basis, type of currency and frequency of payments. It is necessary to indicate the methods of receipt, indexation of salaries, the procedure for its increase and other points that are related to this process.

How to make a position

When developing a sample salary regulation, the employer needs to take into account the direction of the organization. It is recommended to include chapters:

  1. General provisions.
  2. The procedure and terms of payment for the work of employees.
  3. The procedure and terms of payment for the work of managers, their deputies, chief accountants.
  4. Other questions about payment or final provisions.

Litvinova Natalya Viktorovna, Head of Human Resources at NEOLANT JSC:

As grounds for assigning one-time bonuses related to work and included in the remuneration system, in the Regulation on remuneration, indicate the following, reflecting various areas of activity of employees: participation in the implementation of the project, project stage, successful completion of work on the project; creation and (or) implementation of norms, and (or) systems, and (or) technologies, and (or) algorithms, and (or) methods, and (or) forms, tools that help optimize work processes, reduce work costs, increase productivity and (or) labor efficiency; development or participation in the development of long-term plans, strategies for the development of the company's activities, areas of work, products and services; search for counterparties and successful conclusion of contracts, agreements; conducting analytical studies of the state, processes of the company, external environment in order to optimize activities, business development; organization and (or) participation in the preparation and (or) holding of conferences and (or) seminars, other, including corporate, events; preparation of quarterly and annual reports (accounting, financial, etc.); provision of cash and financial discipline; successful handling of claims and lawsuits; provision of society labor resources; passing an audit or checks government agencies. In the Regulations on remuneration, it is necessary to establish a possible interval for the size of the bonus, for example, from 10% to 100% of the employee's salary, or to establish fixed bonuses on separate grounds. Be sure to indicate the date of appointment and payment of a one-time bonus, as well as all payments included in the company's remuneration system. For example, indicate that the bonus is assigned on the date of payment of wages set in the company as soon as possible after the issuance of the bonus order. It should be remembered that Article 57 of the Labor Code of the Russian Federation establishes that the terms of remuneration are indicated in employment contracts employees, including the possibility of paying bonuses if they are included in the remuneration system established by the company's local regulatory act.

Chapter "General Provisions"

This part includes:

  • preamble (as a sample, use Resolution No. 583 of 08/05/2008, the current acts of the Ministry of Health in the field of wages;
  • description ( general) the system of payment for work used in the organization, its main elements;
  • a description (briefly) of the payment system that is used for certain groups of workers.

Chapter "Procedure and conditions of remuneration"

The chapter contains sections describing:

  • basic terms of payment for work;
  • compensation payments;
  • incentive payments;
  • terms of payment for the work of certain groups of workers.

“Basic conditions for remuneration for work” is a part that includes the algorithm for applying and the amount of minimum wages (rates) of employees in accordance with:

  • with the distribution of their positions by professional qualification groups (PCG);
  • with increasing coefficients to the salary depending on the position.

"Basic wage conditions" contain information on the recommended amounts of coefficients used to increase the minimum wages for the relevant PKG.

The increase factor is determined taking into account:

  • employee's professional level;
  • the complexity and importance of the work;
  • level of independence and responsibility;
  • length of service in the organization.

"Compensation payments" - the list of types of compensation is based on information from the Order of the Ministry of Health of December 29, 2007 No. 822. Heads of institutions should take measures to conduct a special assessment of the working conditions of employees. This is necessary to clarify the conditions that go beyond the limits of the norm, and to obtain a basis for calculating compensation.

This part also includes information about the payment algorithm in areas with uncomfortable climate conditions and those defined by the legislator, for example:

The section "Incentive payments" contains a specific list and recommended amounts of incentive payments. The list is determined by the Order of the Ministry of Health of December 29, 2007 No. 818.

To encourage the employee, set the payment:

  • according to the results of work for the reporting period;
  • for the high quality of work;
  • for especially important and urgent tasks;
  • for the intensity of labor, night work.

The part “Terms of remuneration for the head of the institution, his deputies, chief accountant” includes the conditions for remuneration for the work of the head, the amounts and conditions for the provision of compensation and incentive payments.

For the head, his deputies and the chief accountant, it is necessary to provide separate list allowances. The boss should be rewarded according to the results and efficiency of the organization.

Chapter "Other questions of remuneration", or "Final provisions"

This part defines the features of payment for work on certain categories. It also provides options for providing financial assistance to employees.

The document is not immutable. Any reward system in an organization is subject to change. Accordingly, the document defining the system of incentive payments is updated.

What to consider when developing

The regulation will help the employer to avoid problems and disputes of a judicial nature related to the procedure for calculating and paying monetary remuneration for work. Labor relations between employees and the administration of the enterprise will be regulated in the most optimal way. But according to the law, the provision on the remuneration of employees of budgetary institutions for 2020 in the organization is not mandatory.

Article 135 of the Labor Code of the Russian Federation determines that algorithms for calculating employees that differ from the accepted tariff rate (salary) are included in a number of documents:

  • contract of employment;
  • PWTR;
  • collective agreement;
  • other document containing labor legal norms.

Documents regulating relations between the employer and the employee, including the remuneration of the employee, are adopted by the administration of the institution, taking into account the opinion of the representative body of employees (Article 372 of the Labor Code of the Russian Federation).

The amount of wages cannot be lower than the minimum threshold set by the Government. When developing regulations, it is necessary to take into account:

  1. Uniform recommendations on the establishment at the federal, regional and local levels of wage systems for employees of state and municipal institutions for 2020 (approved by the decision of the Russian tripartite commission for the regulation of social and labor relations of December 25, 2018, protocol No. 12).
  2. Decree of the Government of the Russian Federation of August 5, 2008 No. 583 “On the introduction of new wage systems for employees of federal budgetary and state institutions and federal state bodies and civilian personnel of military units, institutions and divisions federal bodies executive power, in which the law provides for military and equivalent service ... ".
  3. Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 818 “On approval of the list of types of incentive payments in federal budget institutions and clarifications on the procedure for establishing incentive payments in federal budgetary institutions.
  4. Order of the Ministry of Health and Social Development of Russia dated December 29, 2007 No. 822 “On approval of the list of types of compensation payments in federal budgetary institutions and clarifications on the procedure for establishing compensation payments in federal budgetary institutions”.

How to approve and change

The algorithm for adopting local acts in an institution is defined by the Labor Code of the Russian Federation. The position is local act the employer and put into effect by his administrative document, that is, an order.

The provision comes into effect:

  • from the date it is approved by the employer;
  • from the time specified in the order for its entry into force.

There is no special template for approving the provision, that is, the organization has the right to draw up a document in free form.

At the top of the document it should be mentioned:

  • Business name;
  • address and details.

After the word "Order" its serial number and date are assigned.

The line below indicates the name of the document, for example, "On approval of the regulation on remuneration."

The next - introductory part - includes a rationale for the reason for issuing the order.

After the word "I order" in the next line, you must state the main part of the document:

  • on approval of the regulation;
  • on its entry into force from a certain date;
  • on determining the responsible person who will familiarize the employees with the document under signature;
  • on the definition of a responsible person who will familiarize employees entering the institution with a document to be signed;
  • on entrusting control over execution.

The order is signed by the head of the institution with a breakdown of the position and data.

The provision applies to all employees of the organization, regardless of where they perform labor functions.

Since the provision is a local act of the employer related to labor functions workers, its contents must be introduced to people under the signature even before the signing of the employment agreement. In the future, the provision is stored as an annex to the local act.

If the employer changes the content of the provision, it is necessary to develop and issue a new local administrative document with the text of the amendment. Such an order should be familiarized with the staff of employees.

Sample order for approval

Sample change order

Ask questions, and we will supplement the article with answers and explanations!

 

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